Hcs 571

Capital Project HCS/571 Capital assets are generally purchased to improve quality of care, or to provide needed equipment for a new service or expansion of an existing service. The key element in capital budgeting is that the building or piece of equipment being acquired has a lifetime that extends beyond the year of purchase and it is a capital asset or long-term investment for the hospital. Capital assets are good financial investments for the organization. (Finkler, Ward, & Baker, 2007). The Electronic health record software system is one of the important operational priorities in the US healthcare.The change from paper-based record system to electronic record system supported by technologies and help for reducing errors and improving quality of care based on best practice. (Song, McAlearney, Lausanne, Robbins, & McCullough, 2011). Research a capital purchase of software for filing patient records costing more than $5000 Health care organizations have invested heavily in computer technology. The health care organizations use computer technology and electronic health record in the actual delivery of care and to support clinical areas.The four principal uses of computers for nursing are for general information, clinical applications, research, and financial management. (Finkler, Ward, & Baker, 2007). The health care organizations are in the process of major transformation, and becoming more complex. It is very important to maintain the safety of patient and to provide high quality care. (Ting, Tsang, Ip, & Ho, 2011). The electronic health record system is considered as a means of technological efficiency to reduce the cost in healthcare organization.The need for EHR in healthcare organization is based on certain evidences like, It supports guideline-based care, increased patient monitoring, act as an efficient technological tool for effective communication in areas related to patient care, and improves coordination of care(Song, McAlearney, Lausanne, Robbins, & McCullough, 2011). The electronic health record system act as an easy access for medical literature and it is considered as a fast access system due to the effective utilization of information technology and enhances the healthcare efficiency system. Hillestad, 2005). Employee development The computer software and electronic health record advances will continue to evolve and that computer use by staff nurses will become commonplace in most healthcare organizations. In the long run this will likely increase the quality of patient care due to more accurate and timely information, while creating at least some efficiency in the use of nursing time. This should release more nurse time for patient care. (Finkler, Ward, & Baker, 2007). Computerization should work both to reduce nursing shortage and to increase nursing satisfaction.The health care organizations struggle to allocate sufficient funds for information system implementation, maintenance, and upgrade. The computerization of the nursing units has been a potential solution for nursing shortage. (Finkler, Ward, & Baker, 2007). Management goals The EHR implementation and governance are related to each other and it is mainly focus on the mission, vision, and behavior related to the management. The decision and action from managers level management is very essential factor for the effective purchase of EHR. Jarvenpaa & Ives, 1991). The support system in the organization related to EHR implementation helps to support and motivate the employees in difficult situation related to the technical failure of the system. (Miller & Sim, 2004). The successful implementation of EMR depends upon the team and technology of the organization. Team refers to people and issues related with organization. The technology related to the choice of the software, hard ware, and design set up of the organization to meet the implementation process.The main components of implementation process are people, process, and technology. The main focus of the change management is people and the related objective is to change the behavior for the acceleration of change process. (McCarthy & Eastman, 2010). Cost containment The software related Electronic health record implementation need to be appropriate for the needs of the organization and budget. (Swab, & Ciotti, 2010) The EHR software system has many areas of market depending upon the size of the hospital bed size.The first criteria for the vendors according to the bed with 100 and small hospital The Electronic health record system cost about between $ 1 million and 2 for the electronic health record system The electronic health record software cost for the organization about medium hospital cost is much larger than the first one. It comes around three to ten million. The hospital and organization with more than average bed cost for the electronic health record system will be higher amount than the other one.The cost and amount of electronic health record system will dep end upon the size of the hospital . The management has to decide about the budget for the organization. (Swab, & Ciotti, 2010). The organization must evaluate its mission and goals in light of its particular strengths and weakness and in light of the demand for services and competition in the external environment. Based on that evaluation it can make a plan that will take advantage of opportunities like Electronic health record implementation according to the goals of an organization. (Finkler, Ward, & Baker, 2007).The planning process explicitly address whether the implementation of new services and programs that make up the majority of operations of the organization are being retained at a steady-state level or whether they are to be contracted or expanded in scope. (Finkler, Ward, & Baker, 2007). The successful implementation of EMR depends upon the team and technology of the organization. Team refers to people and issues related with organization. The technology related to the c hoice of the software, hard ware, and design set up of the organization to meet the implementation process.The main components of implementation process are people, process, and technology. The main focus of the change management is people and the related objective is to change the behavior for the acceleration of change process. (McCarthy & Eastman, 2010). The computerization of the nursing units has been a potential solution for nursing shortage. (Finkler, Ward, & Baker, 2007). Quality assurance The management of the organization need to review the costs of the software system related to Electronic health record implementation with users of the selection committee before the system demos.The committee includes staff from clinical areas like pharmacy, radiology, laboratory, operating room, and emergency department. The committee needs to invite physician champions to participate and observe EHR system demonstrations before selecting the system. (Swab, & Ciotti, 2010). The managemen t of the organization needs to clarify the all of the costs such as travel costs, training class tuition fees, files conversion fees, and other ancillary system fees with the vendors. Another factor need to consider while implementing Electronic health record system is the costs of additional staff required to operate the EHR system.The organization need to consider adding the IT staff, Nurse informaticist, and Chief medical information officer. (Swab, & Ciotti, 2010). Once the plan has been finalized and formalized, it serves as a guide for a number of years. Long- range plans are typically prepared only once every three or five years. Creating a new plan each year would only lead to constant changes in the organization’s direction. This would lead to wasted efforts, and money. The long-range budgets or strategic plans look in general terms at the entire organization over a period of years. Finkler, Ward, & Baker, 2007). Program budgeting techniques are equally effective for reviewing the operations of an ongoing unit as for evaluating a new program like Electronic health record implementation. Business plans are becoming essential for the introduction of new programs. Such plans help managers complete a comprehensive examination of a proposed program. By making such a thorough review, the manager and the organization gain an in-depth understanding of the program as well as its financial implications for the organization. Finkler, Ward, & Baker, 2007). Patient care, clinical research, and leadership role The Electronic health record software system support efficient and good health care. Electronic health record improve the completeness and accuracy of patient records and they improve communication among health care professionals. (Hayrinen,Saranto, &Nykanen, 2008). The larger hospitals, especially academic medical centers with a high acuity case mix, may benefit from investing in Electronic health record adoption.The hospitals with high patient volume s and with complex medical problems need to adopt Electronic health record as a capital asset for the organization. (MCcullough, Casey, Moscovice, & Prasad, 2010). Team refers to people and issues related with organization. The technology related to the choice of the software, hard ware, and design set up of the organization to meet the implementation process. The main components of implementation process are people, process, and technology. The main focus f the change management is people and the related objective is to change the behavior for the acceleration of change process. (McCarthy & Eastman, 2010). The monitoring of EHR implementation process mainly focused on areas like project costs, project progress, schedule controls, control changes, scope of the project, quality management, and risks. (Noblin, Cortelyou, & Ton, 2011). The EHR implementation is considered as a high-cost project. The management needs to consider and monitor equipment costs including hardware and softwar e costs.The workflow inefficiencies need to monitor and need to redesign during the implementation phase is an important step to overcome the failure. (Spector, 2010). The workflow reflects the ability of the employee to use the resources to complete the work in an effective manner to achieve better results and it also shows the efficiency of team work. (Lee, Cain, Young, Chockley, & Burstin, 2005). The EHR implementation requires strong leadership and all workers need to participate to deliver their own role for the success of the implementation process.The redesigning process improves the work efficiency and job satisfaction. (Spector, 2010). The change from paper medical records to electronic medical record system improve the quality of healthcare, reduce the administrative cost, reduce medical errors, and decrease the unnecessary expenditures for the issues related to medical errors occur during paper charting. (Huryk, 2010). The electronic medical record system is considered as a means of technological efficiency to reduce the cost in healthcare organization.The need for EHR in healthcare organization is based on certain evidences like, It supports guideline-based care, increased patient monitoring, act as an efficient technological tool for effective communication in areas related to patient care, and improves coordination of care(Song, McAlearney, Lausanne, Robbins, & McCullough, 2011). The electronic health record system act as an easy access for medical literature and it is considered as a fast access system due to the effective utilization of information technology and enhances the healthcare efficiency system. Hillestad, 2005). Research studies shows that the paper record system is inadequate to give all informations regarding patient to caregivers for the effective care. (Thakkar & Davis, 2006) The effective use of EHR minimize the problems related to healthcare disparities, allows the involvement of patients and their families in treatment plan, a nd maintain adequate privacy and security. (Podgurski, 2008). Computer uses for clinical care fall into two general areas. The first area is assement of patients.This includes computers used in laboratories to measure blood levels, in radiology for magnetic resonance imaging, and for physical assessment measures such as blood pressure. The second clinical area is storage and management of patient information. Often called the hospital information system, these computer systems store data such as patient demographics, admission, transfer, and discharge information, and documentation of nursing care provided. (Finkler, Ward, & Baker, 2007).Although clinical information systems are not directly related to financial management, data produced by these systems can be used to make financial decisions. Clinical systems are used to directly link the use of services to the billing for them. Ultimately, financial management is based on the allocation of resources; clinical information systems offer the manager data about the use of resources in the organization. Clinical information systems that combine information from a variety of sources such as laboratory, radiology, dietary, and nursing are called fully integrated systems.In these systems the data are entered once and are accessible all over the organization with appropriate confidentiality precautions. These integrated systems improve the flow of information. (Finkler, Ward, & Baker, 2007). The implementation of EHR in healthcare organization is influenced by human and technological factors. The implementation process depends upon many factors starting from employee attitudes and concerns to various technology.The main factors are readiness for the employee to accept the changes related to EHR implementation, resources available for the change, technical concern, availability of finance for the implementation of EHR, motivation of the employee, time, and ability of the individual to use computer for the effective i mplementation of EHR. (McGinn, Grenier, Duplantie, Shaw, Sicotte, Luc, Leduc, Legare, & Gagnon, 2011). The managers need to take interventions to overcome the factors influencing the implementation process early in the planning stage. (Spector, 2010).The budget development in the initial phase of change process reflects the initial cost and all other related expenses of an electronic health record system. The hardware expense needs to be classified on a yearly basis. The organization need to consider the cost of upgrading the hardware and software system to maintain the efficiency of the system. The cost for the replacement of hardware and maintenance of the computer need to be considered. The Information System Success Model evaluation measures the quality and technical achievement of the system.The system quality depends on the elements like reliability, accessibility, and security of the system. (Delone, & McLean, 2003). The user satisfaction level needs to be evaluated because i t reflects the level of competency, skills, and experience of the users. The overall measurements include quality of care in terms of patient safety, and effectiveness of care, accessibility of care, and productivity. ( Lau, Hagens, &Muttitt, 2007)The implementation process requires skilled people in areas like computer networking, informatics, administration, management, and clinical workflow.The monitoring and controlling of the proper utilization of the resource specialist will help for the cost management. (Wang, 2003). Consultant packages The consultant from outside the organization for any change process need to be assessed, monitored, and controlled as per the organizational policy and management decision. The health care organization may need assistance from outside consultants for the effective implementation of EHR and that will cause an extra cost for the implementation process and the management need to monitor the necessity of the consultant for the process. Noblin, Cor telyou, & Ton, 2011). The quality assurance of the Electronic health record software system can be done by the evaluation process. The evaluation process need to focus on certain elements like care, human, educational, administrative, technical, and social aspects. (Shaw, 2002). The care aspect of evaluation consists of monitoring the quality of care, continuity, system acceptance from patients and other professionals. The evaluation of organizational aspects mainly focuses on examining the interconnection between different care providers in different settings. (Shaw, 2002).The educational aspects of evaluation focus on the quality of the information system for the retention of the staff, training of employees, and user satisfaction related to EHR implementation. The administrative aspect of evaluation addresses the changes related to EHR implementation and the after effect on health care services and mainly focus on areas like access to care, interactions between clients and health care workers, and changes in cost effectiveness related to new electronic system. The technical aspects of evaluation measure the technical quality, reliability, and security of the settings.The social aspects of evaluation focus on the changes in the level of social interaction after the implementation of new system. (Shaw, 2002). The other measurement strategies include evaluating the output of new system by reviewing employee satisfaction and user satisfaction. The organization need to conduct post go-live reviews after the implementation process to assessment of system. Conclusion The Electronic health record software system is one of the important operational priorities in the US health care and it should be capital assets for the organization.The health care organizations that are decided to purchase an Electronic health record system should always search for the software system with right vendors, share the costs with selection committee members, and need to think about the costs of additional staff members required to operate the software system. (Swab, & Ciotti, 2010). The other measurement strategies include evaluating the output of new system by reviewing employee satisfaction and user satisfaction. The organization need to conduct post go-live reviews after the implementation process.The successful implementation requires teamwork and effective communication technique between the vendors, health care staff, management, administration, and outside consultants. The health care organization may need assistance from outside consultants for the effective implementation of EHR and that will cause an extra cost for the implementation process and the management need to monitor the necessity of the consultant for the process. (Noblin, Cortelyou, & Ton, 2011). References Delone, W. H. , & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update.Journal of Management Information Systems,19(4), 9-30. Hayrinen,K. K. , Saranto, P. , Nykanen, P. (2008). Definition, structure, content, use, and impacts of Electronic health records: A review of the research literature. International Journal of Medical Informatics, 77(5), 291-304 Hillestad, R. (2005). Can electronic medical record systems transform healthcare? Potential health benefits , savings, and costs†. Health affairs, 2(1), 8-10. Huryk, L. (2010). Factors influencing nurses' attitudes towards healthcare information technology. Journal of nursing management, 8(5), 606-612. Jarvenpaa, S. L. , ; Ives, B. (1991).Executive involvement and participation in the management information technology. Journal of Medical Informatics, 15(2), 205-225. Lau, F. , Hagens, S. , ; Muttitt, S. (2007). A Proposed Benefits Evaluation Framework for Health Information Systems in Canada. Electronic Healthcare, 10(1), 112-118. Lee, J. , Cain, C. , Young, S. , Chockley, N. , ; Burstin, H. (2005). The adoption gap: Health information technologyin small physician pract ices. Health Affairs, 24(5), 1364-1366. McCullough, J. M. , Casey, I. , Moscovice,S. , Prasad,S. (2010). The effect of health information technology on quality in US Hospitals.Health Affairs, 29(4), 647-654. McGinn, C. A. , Grenier, S. , Duplantie, J. , Shaw, N. , Sicotte, C. , Luc, M. , Leduc, Y. , Legare, F. , ; Gagnon, M. (2011). Comparison of user groups' perspectives of barriers and facilitators to implementing electronic health records: a systematic review. BMC medicine, 9(46), 2-10. Miller, R. H. ,Sim,I. (2004). Physician’s use of electronic medical records : Barriers and solutions. Health Affairs, 23(2),116-126. Noblin, A. M. , Cortelyou, K. W. , & Ton, S. (2011). Electronic Health Record Implementations- Applying the Principles of Monitoring and Controlling to Achieve Success.The Health Care Manager, 30(1), 45-50. Podgurski, S. A. (2008). Finding a cure : The case for regulation and oversight of electronic health record system†. Harvard journal of law and techn ology, 22(1), 107-110. Shaw, N. T. (2002). ‘CHEATS': a generic information communication technology (ICT) evaluation framework. Comput Biol Med, 32(3), 209-220. Song, P. H. , McAlearney, A. S. , Lausanne, E. F. , Robbins, J. , & McCullough, J. S. (2011). Exploring the business case for ambulatory electronic health record system adoption. Journal of healthcare management, 56(3), 169-180.Spector, B. (2010). Implementing organizational change: Theory into practice (2nd ed. ). Upper Saddle River, NJ: Prentice Hall. Swab, J. , Ciotti, V. (2010). What to consider when purchasing an EHR system. Health care Financial Management, 64(5), 38-41 Thakkar, M. , & Davis, D. C. (2006). Risks, barriers, and benefits of EHR systems: A comparative study based on size of hospital. Research Journal in Health Information Management, 3(5), 10-12. Wang, S. (2003). A cost-benefit analysis of Electronic medical records in primary care. American Journal of Medicine, 114(5), 397-403.

The study a library Essay

2. 1 Background of the study A library is organized for use and maintained by a public body, an institution, a corporation, or a private individual. Public and institutional collections and services may be intended for use by people who choose not to — or cannot afford to — purchase an extensive collection themselves, who need material no individual can reasonably be expected to have, or who require professional assistance with their research. In addition to providing materials, libraries also provide the services of librarians who are experts at finding and organizing information and at interpreting information needs. Libraries often provide quiet areas for studying, and they also often offer common areas to facilitate group study and collaboration. Libraries often provide public facilities for access to their electronic resources and the Internet. Modern libraries are increasingly being redefined as places to get unrestricted access to information in many formats and from many sources. They are extending services beyond the physical walls of a building, by providing material accessible by electronic means, and by providing the assistance of librarians in navigating and analyzing very large amounts of information with a variety of digital tools. Kalayaan National High School started when Mrs. Esmelita P. Ulangca, the principal of Bagong Silang High School, felt an urgent need of an annex school in order to accommodate the heavy influx of enrolment of students. In 1996, the construction of two(2) three-storey building with 9 classrooms each were constructed in Phase 10 Bagong Silang, Caloocan. The first enrollment commenced on May 21,1997 where the first batch of 1,450 first year enrollees and organized into 14 sections with 18 teaches from Bagong Silang High School. As classes went on another three-storey with 15 classrooms was also constructed, 300 second year and 212 third year students from Bagong Silang Hish School were transferred. Along with them were 8 teachers. The first inauguration of the said buildings was held February 6,1998. In June 29,1998, a Division Memorandum No. 97 s. 1998 was issued to inform the field that the establishment of Kalayaan National High School(formerly Bagong Silang National High School Annex) as per Republic Act No. 8644 entitled â€Å"An Act Establishing a National High School in Bagong Silang, Caloocan City to be known as Kalayaan National High School and Appropriating Funds Thereof, lapsed into law on May 30,1998. Library System is one of Transaction Processing System because it can process large records and data of the school and it is also use for library transactions like borrowing and returning books. In Computerized Library System, the data are kept accurate in order to lessen errors in listing of books and computation of penalties. Library System is also designed to perform the process involve in acquisition, cataloguing, and circulation of books in the library. The proponents intend to propose to develop A Computerized Library System for Kalayaan National High School to enhance the transactions of the current procedure of their library. 2. 2 Overview of the current System Borrowing For those who are new borrowers they will be given a library card and fill up all the informations needed. The students are allowed to borrow as many books as they want inside the library premises. Anyone who wishes to borrow a book must physically check by himself the book stored in the shelf to know if it is available, if it is he should bring it to the librarian together with his library card. If he wishes to borrow it for over night he must return it the following day(excluding Saturday and Sunday), if he fails to return it he will need to pay for penalty per overdue books which cost 1 peso per day; if the student fails to pay for the penalties his clearance will be hold. But if the borrower is a Faculty there is a logbook provided for them to write their name, title of the book, date borrowed, and date returned and he is allowed to borrow the book for the whole school year and return it before the school year ends, if he lost or damaged the book his clearance won’t be cleared. Returning For returning the book the borrower will return it to the librarian and find his Borrower’s Card then the librarian will check if it is returned on the right date if it is not the borrower must pay for his acquired penalty. For Faculty members they will give the book to the librarian to record it on the logbook for faculty’s borrowed book the date they returned it. For all the penalties for overdue books,damage books and return boooks they will pay it to the librarian. For overdue books the students should pay penalty per overdue books which cost 1 peso per day. For lost or damage books the students should pay for the price of the book or replace it with a new one. Reports The librarian anually submitting the library’s annual inventory report by checking the books manually in the library, the librarian should physically check the books on the shelves and match it on the list of their books thatthey have. The report was done using Microsoft Excel. 2. 3 Project Rationale The following will be the beneficiaries of this study: * School They will be able to provide better service to their students because of a more organized records and user-friendly library. This study will also uplift the image of school by providing an optimal use of new technology. * Librarian He will be able to monitor the books easily and provide a record of library transactions such as borrowing and returning of books. Generating of reports such as list of books, list of Borrowers, list of Borrowers with offense, list of Damage books, list of Lost books, list of borrowed books, list of returned books, Inventory of Book will be more faster and easy. * Borrowers They do not need to search manually for the books they wished to borrow and they could easily know the availability of the book. The borrowing process could be more faster than their current procedure. * Library The library could easily monitor the condition of their books as well as its availability and stocks, because on their current system the librarian should physically check the books on the shelves. Generation of reports such as list of books, list of Borrowers, list of Borrowers with offense, list of Damage books, list of Lost books, list of borrowed books, list of returned books, Inventory of Books will be easier and faster. They could manage and easily update their records and transactions. * Proponents They would enhance their programming skills and knowledge in developing a system. * Future Researchers They could use this as a referrence for their study and guide for improving this system.

Challenges to the Apparel Industry in Sri Lanka

Challenges to the Apparel Industry in Sri Lanka Apparel Industry of Sri Lanka â€Å"Garments Without Guilt† 1.0 Objectives of the Assignment Study and analyze a Sri Lankan export oriented apparel industry in order to Identify the nature and the challenges faced by the apparel industry. Identify the domestic and international policies in relation to the apparel industry Make recommendations based on the future trends for the sustenance of the industry. 2.0 The Apparel Industry of Sri Lanka at a Glance Figure 1: Fashion Garments from Srilanka Source: Next Annual Report, 2010The textile and the garment industry of Sri Lanka, established in the 1950s as an import substitution industry initially catered to the domestic consumption. With the introduction of the open economy and liberalization policies in year 1977 paved the way for the textile and the garment industry to enter the world market. The supportive measures adopted by the government by granting concessions, duty rebates, free import of raw material and machinery, lowe r taxes and tax holidays as well as the establishment of Free Trade Zones in the areas of Katunayake, Biyagama and Koggala contributed to the expansion of export apparel industry of Sri Lanka. C:UsersuserDesktopnext-clothing.jpg Being one of the leading exporting industries in Sri Lanka, the industry itself at present contributes to US $3.2 billion to the net foreign earnings in 2009. The GDP contribution from the industry in year 2009 is 10%. At the present context 350 – 400 factories are existent, providing direct employment opportunities to 330,000 which amount to 5% of the total workforce of the county. 3.0 Challenges Faced by the Apparel Industry of Sri Lanka Besides the withdrawal of the quota system & trade policies, inflexible labour markets, high competition from the other foreign countries, the apparel industry of Sri Lanka should survive and sustain its position in the world market. We have identified the below mentioned to be challenges faced by the apparel indust ry. 3.1 Over Dependence on Few Export Markets The apparel industry of Sri Lanka is only focusing on few export markets which consists of countries such as USA (64%) and European Union (30%). The other export markets accounts for 4% of the total apparel exports to Canada, Australia, China, Japan, Switzerland and Israel. Though, over 94% of supply is to USA and EU, Sri Lanka’s garment exports account only for 2.3% and 0.9% of USA and EU apparel import volumes respectively. With the prevailing global economic recession, faced by the main two above countries, the demand for apparel export has severely declined in the recent past, and a drastic reduction in the volumes consumed has been noted. 3.2 Insufficient Product Diversification Unavailability of diversified range of products in the apparel sector is identified as another major issue at present. The garments exports accounts for more than 90% of the total exports of the industry and has been identified to be a similar figure for the past two decades. Source: Brandix Annual Report, 2009 Figure 2: Production Section Sri Lanka yet focuses on four major types of items in the product coverage, which can be identified as shirts, blouses, trousers and jackets. Though 50 new items were introduced to the product coverage in year 2000, still the industry is highly concentrated on a few product categories. The quota restrictions imposed by major importers now limit the export of these popular items further.C:UsersuserDesktopimages.jpg

Computer Fraud Tools Essay Example | Topics and Well Written Essays - 750 words

Computer Fraud Tools - Essay Example This software works best in machines that contain 64MB or more of system memory, with a processor of Pentium II 400 MHz core or a more advanced processor than this, and lastly it can work in Vista, Windows 7, and XP, 98, 2000, 2002, and 2003 (Sammons, 2012). This program has the following features: deleted files recovery, missing folders and files recovery, live updates are available for the program, full support for long string variables and names, and it fully supports SCSI, EIDE, IDE, and PAN, SATA, ZIP drives (Mary-Jo Kranacher, Richard Riley, Joseph T. Wells ,2010). It is used to recover files deleted from NTFS and FAT based operating systems. This program cost about $29, and can be accessed online with a full license or bought from different outlets worldwide. Disk doctors undelete (Mary-Jo Kranacher, Richard Riley, Joseph T. Wells, 2010) This program can recover deleted files on SATA, IDE, ATA, SCSI hard disk drives, memory sticks, SD cards, USB hard drives, and external Zip d rives. It supports recovery in the FAT32, FAT, FAT16, NTFS5 and the normal NTFS file systems in the following operating systems: XP, 2003 and 2000, Windows VISTA (Sammons, 2012). It recovers files that are accidentally deleted on a window running operating system. This software costs $49.00 USD. Tools that can be used to collect digital evidence from a cell phone are softwares, which use forensic abilities, to recover data that is not currently in the phone. These programs include; Cell phone and data mining (Androulidakis, 2012) This tool involves evidence from cellular devices playing a critical role in the component of data mining. This ability is often overlooked in the use of digital evidence (Androulidakis, 2012). This tool involves the export of information from various digital devices like the cell phones. For cell phones, you export the call logs, stored files from the phone and possibly the net visited sites if it is web enabled. After exporting, then the data is imported into an analytical software package, whereby the experts and investigators using the data mining techniques can visualize and diagram a timeline of events or a criminal enterprise. To understand the complex relationships of the timeline of events and criminal enterprise, the graphical representation would do a lot better for investigators and the jury in the courtroom presentation on a criminal investigation.an example of the is the AFLOGICAL 1.4 investigation tool (Androulidakis, 2012). This tool tested personal Information Management data was attempted including access to the multimedia messaging services, and it runs on Mac OS X 10.5.4. It is quite an expensive tool. Camera (Androulidakis, 2012) A cell phone camera can be used as a forensic tool to collect digital evidences (Androulidakis, 2012). A camera takes photos and subsequently stores them in memory in the phone or an external storage device. These tools are fairly cheap and must be attached to the phone and connected to t he phone system. So it must be compatible with the cell device that it is to be installed. Cell phone analysis tools These are tools that are used to read a SIM card. A SIM (subscriber identity module) accommodates text messages, recently dialed

Film Analysis Essay Example | Topics and Well Written Essays - 750 words - 1

Film Analysis - Essay Example Character The character in this film Bill A. Jones is one of those actors who you have most likely seen or heard, but he cannot quite place. In this film, Bill A. Jones has done a great job in this short film buy trying to express how every man feels about his life. As the main actor, Bill A. Jones has played a good role in this film he has a powerful stunt that he pulls up so as to bring out the best in this short film. His words are not the only thing that should be observed in the film. His facial expression also explains a lot in this film. At first he has a â€Å"don’t care† attitude whereby he doesn’t show even a little emotion in spite of the fact that the wife is nearly leaving him. When the wife later leaves him that is when the tone of his voice changes to a low and a soft one. Mark W. Gray has put more effort on this guy since he is the main character of this short film. His physical appearance means everything in this play. Play setting The character wakes up very early in the morning only to talk and talk and talk about his wife. He starts in the bedroom the later follows his wife everywhere until they meet in the kitchen where the wife cannot take it anymore. I think this play is trying to impress the vice versa of life. ... taking The individual taking this film has taken in such a situation that the film is self explanatory the angles of filming indicates that the film taker is a very intelligent person when it comes to filming. For instance, if the film is muted, one will probably guess what is going on in the film. This is the reason why I stated the film to be self explanatory. Second character (the wife) This character plays an important role in this film. She plays her part quite well thus perceiving a true woman deeds when she is annoyed. One will possibly think that this is a real life situation whereas it is a simple act. Mark W. Gray as the producer has explained via the woman how the feminine gender cannot cope with the vice versa situation of them because this is a vice versa situation of portrayal of them. Normally wives love complaining and this is a thing that has been portrayed in many of them for many years now, little things turn out to be big issues. End transition The end transition of this film has portrayed the real meaning of this film; I think this film is the simplest film to explain how a woman can cope with a complaining husband. From the film, the film the wife leaves then taking husband when she realizes how annoying his husband is. If things alternated in a real life situation, things would turn out to be a disaster in life. Mark W. Gray tries to portray that the women cannot cope with a complaining husband. The pressure situated at this wife in this film is the same pressure the husbands in the world undergo when the wives starts complaining. What Mark W. Gray is trying to portray is that the women normally situate men in certain conditions which they cannot handle when situated into them. The funny part about this film is that the husband is not complaining

Interview with an Entrepreneur Assignment Example | Topics and Well Written Essays - 2500 words

Interview with an Entrepreneur - Assignment Example evealed under the heading of Interview Summary, has been scheduled to focus on eight particular issues that had been of substantial importance during one’s migration from being employed to being an independent individual with high hopes of becoming a successful entrepreneur. The interview starts with the factors that inspire a person to be self employed. Next, light has been shed on the changes that take place in his life since he had opted to be self employed and the measures adopted by him to cope with those changes. Subsequently, questions were aimed at understanding his opinions on skill requirements and other aesthetic aspects associated with entrepreneurship. The basis of this interview is to try and substantiate an individual’s decision of gauging the comparatively riskier waters of entrepreneurship by sacrificing the sense of security that employment confers. Life has turned to a new leaf since I have moved from employment to self employment. Previously job responsibilities were routine based tasks which had comparatively lower responsibilities. Self employment has imposed greater responsibilities and there is no limit with regards to the volume of work. After moving to the role of an entrepreneur I have also started devoting fewer times to my family and friends. The best part however is that I welcome this change. On the professional front entrepreneurship has provided me with lots of freedom to explore and try out new ideas which is quite different from a routine job where there is less room for exploring new ideas. Certain changes have come as a pleasant experience like added responsibilities, work pressure etc. It was difficult in the very beginning since the entire gamut of the business fell upon my shoulders. Family and personal life has of late taken a beating as I have been unable to devote time to my family. On this occasion I would sincerely thank my wife, my children and my friends who have been supporting me in my new initiative. The

Effect of cancer medical research on tobacco industry Case Study

Effect of cancer medical research on tobacco industry - Case Study Example One of the possible solutions to the industry is selling tobacco products to the young people and women. As noted by WHO (2008) early smokers start as early as the age of 10. Therefore as the tobacco industry faces a lot of challenges, they are compelled to majorly target the youths and women in the society. Teenagers are assumed to be the potential future consumers of tobacco because they are greatly impressionable and in most communities, they have the significant amount of money at their disposal (Mackay & Eriksen, 2002). For this reason, they are easily impressed by any company where the consumption and brand of products are good. Despite many of the tobacco industry’s products killing many customers and forcing others to quit, they make sure they have a new target to consume their products. This is why they go for the young people since they will take a longer span before dying or eventually quitting hence increasing chances of continued salesGenerally, women smoke less t han the potential smokers; men. It is dangerous to the unborn but still, tobacco industry considers women as the untapped group which if tapped can increase and improve its consumption than in men. Hence, unchecked and their greatest motive being profit making, tobacco industries in considerably targets the children and women whom they believe can increase the likelihood of continued sales. Recently, the danger imposed to people’s health by tobacco intake has been confirmed and since they knew this long time ago, but have been attempting not to disclose this research (Mackay & Eriksen, 2002). Other nations, for instance, US have always had the political will and resources to deal with the tobacco’s large corporations. However, rich countries that have smaller but tougher markets have made multinational firms dealing with tobacco to intensify their efforts in different regions especially Asia to keep up the growth and selling of cigarettes alongside expanding advertisement to increase a level of demand if not to meet it completely.

Nietzsche's Genealogy of Morals Essay Example | Topics and Well Written Essays - 500 words

Nietzsche's Genealogy of Morals - Essay Example It makes me think of my own self and ponder on how much have I been true or sincere in relation to the nature I am. Nevertheless, I could not see how this applies in the way Nietzsche tries to make sense of his position in defining the ‘good’ by detailing where this ‘good’ is coming from and what it is fundamentally composed of. Perhaps there is an enlightening aspect of studying the points raised by Nietzsche in the first essay so as to arrive at learning his theory with appreciation, unfortunately, I am disposed to conclude that his ethics of the ‘good’ is not rooted in deep understanding of intrinsic human values. Human values that are inherent to us, I believe, are those based on humanity or bearing the elements of compassion or empathic virtue, but instead of establishing the foundation for his school of thought on this perspective, Nietzsche seems to choose being racial, external, and superficial in his judgment of the ‘good’. He expresses profound conviction that â€Å"everywhere ‘noble’ or ‘aristocratic’ in a social sense is the fundamental idea out of which ‘good’ in the sense of ‘spiritually noble’, ‘aristocratic’, ‘spiritually high-minded’, ‘spiritually privileged’ necessarily dev elop – a process which always runs in parallel with that other one which finally transforms ‘common’, ‘vulgar’, and ‘low’ into the concept ‘bad’†. Nietzsche is in great belief that those in power or of natural royal descent comprise the real â€Å"good† for their ethic noble is derived from self-affirmation and it is this self-affirmation that provides them the strength to actualize a positive character. Their aristocratic traits enable them to repel or drive away adversaries so that according to Nietzsche, they ought to exemplify the â€Å"good†. However, Nietzsche fails to elaborate from the physical to the inner self of what he considers as ‘noble’ that I feel the need to ask, what if these strong

Phlanders Flange Company Essay Example | Topics and Well Written Essays - 250 words

Phlanders Flange Company - Essay Example Our major aim is diversification of the market. Therefore, I feel that we should not pay extra premiums on the shares if we value the firm as a stand-alone entity. To reduce the premium value of the share, it would be advisable if we pay the company by cash. When we contrast the strength of our company and that Framingham Company, it appears that when we value the company independently, it does not give us the operating synergy we desire. Instead, the company can give us a financial synergy because it will increase our capacity to borrow. Before we acquire this company, I would propose that we take a moment to revisit our goals for acquisition (Bowles, 2012). Although the Framingham may appear as a good target, we should use our initial goals to determine whether it is the right target. Secondly, we need to do a comprehensive valuing of the company. It will help us to determine its future performance in the market (Bowles, 2012). Lastly, I propose that we investigate the information further to ascertain if the figures are correct. If the company meets our requirements, then we can go ahead and acquire

Ancient and Medieval Political Theory Essay Example | Topics and Well Written Essays - 250 words - 2

Ancient and Medieval Political Theory - Essay Example Aristocratic government is not really idealistic, however during the roman heights, kingship and democracy could have been more prevalent, and the democracy practiced then could have been an inverted aristocracy. Even though discusses the three concept of unmixed government, he opines that the roman government is a blend of the three styles of government. Consuls correspond to the idea of monarchy, the senate embodied aristocracy and democracy was reflected in the state’s public gathering. Systems of government differ with each with its own advantages and disadvantages, but due to man’s conscious desire for freedom, democracy has emerged to be an overwhelming favorite throughout the globe. Present day ideas behind democracy would totally differ with the notion held by Polybius during the ancient roman glory. The government as perceived by Polybius would be unmanageable with the advent of the more conscious modern man. The United States political system mirrors that was described by Polybius in the book, and that of the evolution of the American system showed the empire growth of the ancient

Term examinations Essay Example for Free

Term examinations Essay In comparison to end of term examinations, teaching students by continuous assessments is better. In most primary, secondary and tertiary forms of education, the latter method of evaluating students is used. This form is most common and is used in most parts of the world due to many reasons. Continuous assessment is a more accurate method of evaluating students. This method is more appropriate in higher education as it ensures students study and go through lectures and notes if not every day at home, then very regularly as doing bad in any quiz or test may affect their grades or overall marks. Due to this, students actually go through the notes they take often to do well. This helps them remember and at the end they don’t have to cram just before the final exam like they would have to if they only had to sit for end of term examinations. In other cases, many students may also have a psychological problem of giving exams. Due to this they may do badly in their exams even though they may know their subject very well. They may be brilliant in class, participate well, attend all lectures but even then in the end of term exams they may not do well. This can be due to a phobia of examinations or simply the pressure of last minute studying. Due to this, taking tests or quizzes throughout the term, semester or year along with class participation is a better method of evaluating a student. At the same time, last minute cramming right before the finals may ensure that students do well in the term end exams. However, if students memorize right before their exams they may not remember what they learnt later as they may have been under too much pressure and stress while studying in the end. Even though they get the grades, they do not remember what they learnt afterwards and then cannot use it later in life. Therefore what they studied becomes useless since they cannot utilize what they learnt in their lives. Many students may also not have the capability to memorize. This means they will not do well in term end exams as they will not be able to memorize and will not be able to write in the exam. Many students also lack conversational and presentation skills. These skills are necessary in life especially at work. Thus, these skills need to be developed and enhanced. These can neither be developed nor enhanced if only term end examinations are taken. To bring about this development, teachers have to take continuous presentations etc in order to help students converse and communicate. In this manner as well, continuous assessment is better than term end examinations. Thus due to such reasons, I think continuous assessment is a better way of teaching as it helps students grasp more knowledge and utilize it later. This method also enhances certain skills which will surely help the students in finding better opportunities in their future.

Behaviour Issues and Classroom Management Essay Example for Free

Behaviour Issues and Classroom Management Essay Part 1 . Identify and explore Behaviour issues and classroom management. 3. Importance of classroom management Students need to feel a sense of community. Relationships and Experiences. Classroom management and behaviour issues are directly relate to how students feel. 4. Issues relating to behaviour and manaegment A teachers beliefs and values influence classroom environment . The teacher models and demonstrate to students how to act. Unprepared responses add to conflict or negative feelings for students. 5. Issues relating to behaviour and manaegment At risk students see little to strive for. Negative perspective will have a direct influence on the type of behaviour the students demonstrates. Classroom management needs to chang the environment, not try to change an individual’s behaviour (Henley, 2006). 6. Issues relating to behaviour and manaegment Typical Adolescent behaviour : E egocentric E exploring different identities. R ebellion. S ensitive and argumentative 7. Part 2. Discussion on the different approaches to behaviour issues and classroom management. 8. Different Approaches to the Issue: Autocratic, teacher centred, passive learning and controlled classroom management Vs Democratic, student led, interactive learning, activity centred, and co-constructed management 9. Autocratic Managment The teacher dictates and students comply. It values and looks for obedience and curricula control. When compliance is the goal of classroom management, students do not have the opportunity to learn. 10. Autocratic Managment Punishment used to change behaviour. Enforces consequences that will decrease the likelyhood of poor behaviour in the future. Autocratic teaching believes that a well-managed class is a quiet class. 11. Democratic Managment Values the need to increase student motivation. Students are allowed more input into classroom activities. This increases participation and reduces the anount of behaviour issues. 12. Democratic Managment Students are allowed to voice their persective and it is respected by staff. Students can experience participating fully in democratic process by allowing students to establish their own rules for behaviour and sanctions. 13. Democratic Managment Involves a variety of components to maintain students attention. Movement is the only experience that unites all levels of activity in the brain. The more opportunities students have to move and change positions, the better they will behave (Henley, 2006). 14. Democratic Managment Students should be allowed to move and talk together during activities. Activity centred lessons include variety in; curriculum and content, co-operative learning, peer tutoring, learning centres, role-play, brainstorming, and discussion 15. Democratic Managment An autocratic style is when the teacher dictates what will happen and how it will happen. A democratic style attempts to involve students in decision-making and appeals to the stude nts’ intrinsic motivation. 16. Part 3. Solutions to behaviour issues and classroom management strategies: 17. Solutions Strategies and actions n eed to be planned and implemented early. T eacher s must establish rules and expectations early to ensure students know the boundaries. 18. Solutions Teachers should aim to know information on their students. This includes: P ossible behaviour problems S pecific learning and physical need S student names and how to pronounce them. 19. D iscipline strategies M anagement is gained through consistent discipline. Three common discipline strategies are; Preventative Discipline . This includes; Clear expectations A n a ttractive and welcoming environment W ell-planned room organisation Adequate resources Organising curriculum to cater for mixed abilities 20. Discipline strategies 2. Corrective Discipline . This includes; T eachers behaviours and reactions Casual and direct questioning Simple warnings or directions Defusing or re-directing potential conflict Reminding of rules G iving simple choices Taking students aside from the grou p Using appropriate time out. 21. Discipline strategies 3. Supportive Discipline includes; Following up o n disruptions Encouraging students Re-establishing working relationships Developing and maintaining respect Building a positive classroom Applying a team approach 22. Preventitive Managment M aximis ing Academic Learning Time (ALT) ALT increases engagement ALT is achieved by specifically allocating time for variations in teaching 23. Preventitive Managment Give clear, brief and effective instructions A lot of low-level off-task behaviour is from students not understanding Work must be achievable yet challenging for students. Students will engage and achieve when they experience success 24. Preventitive Managment Henley (2006), suggests that solutions for behaviour issues develop over time. Solutions include: Smooth transitions Clear instructions Accountability Procedures Being ‘With It’ Establishing Routines Keeping Students Alert 25. Preventitive Managment Democratic solutions involve disciplining with dignity . Respect is paramount. Teachers must hold the moral high ground. Teachers must allow students the opportunity to reflect on their poor behaviour. REFERENCES Cowley, S. (2003). Managing the first meeting . Getting the buggers to behave 2 (pp.15-16). London: Continuum. Cowley, S. (2003). Behaviour management in the secondary school . Getting the buggers to behave 2 (pp.166-175). London: Continuum. Henley, M. (2006). Classroom management: A proactive approach (pp. 30-50). Upper Saddle River, NJ: Pearson Merrill Prentice Hall. Rodgers, B. (1990). You Know the Fair Rule . London: Longman Sen, C. (2003). Classroom Management in a Secondary School. Retrieved February 19 th , 2013 from http://ezinearticles.com/?Classroom-Management-in-a-Secondary- Wilkins, R. (1987). Classroom Management . Set No.1. Western Australian Institute of Technology.

Digital Intermediate Frequency in LTE Superheterodyne

Digital Intermediate Frequency in LTE Superheterodyne Research and implementation of the digital intermediate frequency in LTE superheterodyne transmitter Abstract: Digital IF (Intermediate Frequency) is an indispensable key technology in modern communication, among which digital up converter (DUC) and digital down converter (DDC) are important parts between baseband and IF. In this paper, we give a general method and solution of designing digital IF to meet the demands of practical application. Firstly, we analyze the theories and technologies of digital IF including filter bank and DUC. Secondly, we set about analyzing how to design filter bank in key part and implement a superheterodyne. Finally, we put forward a specific design plan of DUC and develop a digital IF suitable for TDD-LTE (Time Division Long Term Evolution) system. The results of simulation show that our design method of DUC can satisfy the requirements of relevant indicators. It has been implemented on FPGA platform in a practical LTE based transmitter. SECTION I. Introduction Nowadays, digital subscriber line (DSL) network far remains one of the most promising means of broadband communications. DSL communication is evolved from conventional discrete multitone (DMT) system to filtered architectures. The smooth evolution of filtered multitone, FMT, provides higher peak rate and higher spectrum efficiency as the widening of the limited frequency increases. As the frequency resources become increasingly scarce, research on subband coding in the field of high-speed DSL communication is of great significance. Adaptive subband estimate is the core of the FMT receiver. With the development of FMT technology, an orthogonal filter bank transmissions have become the focus of attention. As the key technology of recent multirate systems, filter banks technology is also the starting point to a breakthrough of frequency selective transmissions. For frequency selective channels, digital up-conversion must be completed firstly before filtering. Analysis filter bank structure mainly includes filtering, interpolating, mixing and resampling. Filter bank implementation involves the computation of an efficient spectral allocation and often estimates high complexities. It is very difficult to implement full corresponding spectral after sampling using the current DMT [2]. In application design, the common method is to use DMT in the time-domain to achieve digital up-conversion. In this paper, we mainly research the theoretical characteristics of the digital up-conversion in the frequency-domain, and design a set of digital up-conversion scheme suitable for FMT system. Finally, the design of subband transmissions is implemented. SECTION II. Design Requirements of DUC DUC usually needs spectrum shifting that modulate the baseband signal to band-pass signal. Because of the lower sampling rate of baseband signal, it cannot meet the needs of radio-frequency emission. The sampling rate conversion should be added. The method to implement DUC is as follows. At first, the signal is divided into two channels baseband signal (I, Q). Then the signal is transformed into a higher sampling rate through the filter interpolation. Finally the two-way signals are respectively modulated and thus the spectrum is moved to a specific point through the digital mixer. Up-converter module is realized using filter bank cascade and finally modulate it to realize the spectrum shift. The up-converter principle block diagram is shown in Fig. 1. Figure 1 Figure 1. The up-converter principle block diagram. View All Usually, the sampling rate can be improved through the filtering and interpolation [3]. We modulate the baseband signal to the NCO (Numerically Controlled Oscillator) intermediate frequency carrier. This paper designs a broadband wireless DUC which is operated based on the TDD-LTE standard and the bandwidth is 5MHz. The Third-Generation Partnership Project (3GPP) standards specifies that the sampling rate of signal carrier 5MHz bandwidth TDD-LTE is 7.68Msps. In order to shift the spectrum to the intermediate frequency 21.4MHz, signal needs to use interpolation for 8 times to achieve the sampling rate up to 6I.44Msps. Then we make analog transformation in DAC according to the Nyquist sampling theorem. DUC provides the function of spectrum shaping and improving the sampling rate, with the premise of satisfying the requirements of 3GPP standards. In 3GPP TS 36.804, it puts forward the specific spectrum requirements to the front-end of digital transmitter. On the one hand, the suppressio n performance outside the band of filter needs to meet the regulation of the spectrum template [4], [5]. On the other hand, it needs to satisfy the requirement of the 5MHz broadband. In addition, the sampling rate should be increased 8 times. The specific indicators is shown in Table 1. Table I. Design requirements of DUC Table I. SECTION III. Detailed Design Scheme of DUC In this paper, the multi-stage interpolation is adopted in DUC part. The total design is shown as Fig. 2: Figure 2 Figure 2. Digital up converter design. View All We need 8 times interpolation, therefore the design uses two CIC filters of 2-fold interpolation. Because the interpolation factor is a power of 2 times, particularly suitable for Half-band filter, we cascade a Half-band filter to achieve interpolation filtering function. A. Interpolation Theory Interpolation [6] is an integer multiple insertion of the original sequence. We do I times interpolation by inserting (I-1) zeroes between the adjacent two sampling points. The relationship between original sequence x(n) and interpolated sequence xI(n) is shown as: xI(n)={x(nI), 0,nI is integerothers(1) View SourceRight-click on figure for MathML and additional features. Spectrum relationship is obtained as: XI(ejω)=X(ejωI)(2) View SourceRight-click on figure for MathML and additional features. The original sequence does I-fold interpolation in the time domain, which is I times compression for the original spectrum. General interpolation method is inserting zeros between the sampling sequences. However, the signal spectrum XI(ejω) after interpolation not only contains the fundamental frequency X(ejω), but also high frequency mirror, the frequency of which is greater than Ï€/I. In order to recover the original signal spectrum from XI(ejω) we need to put signal through a low-pass filter with bandwidth Ï€/I. After low pass filtering, the inserted zero point smoothly get into the accurate value of x(n). Figure 3 Figure 3. Signal and spectrum before and after interpolation. View All The maximum output frequency of interpolation can reach (I-1) times of which of original sequences. The frequency spectrum of the signal is consistent with the original spectrum but frequency shifts, as is shown in Fig. 3. When the sampling rate is transformed, the I times interpolation can be realized by using only single stage. But if we design a low pass filter with larger interpolation multiple factor using the same method of single stage, the order of the transfer function h(n) will be relatively high. Its difficult to implement on an embedded hardware for its large requirement of storage and calculation. So in order to implement easier and reduce calculation, this paper uses a method of multi-stage interpolation and cascaded together [7]. A simple two-stage interpolation method is shown as follow Fig. 4: Figure 4 Figure 4. Multi-level implementation of interpolation(i=i1*12). View All After processing by multi-stage method, the order of the interpolation filter is decreased obviously. B. CIC Filter Principle and Design CIC (Cascade Integrator Comb) filter, a kind of efficient extraction or interpolation filter, is been widely used in the multi-rate signal processing. The basic components of CIC filter include two parts: integral and comb filtering. Single-stage CIC decimation and interpolation filter is shown in Fig. 5. Where, M is latency state, D is extraction factor and L is interpolation factor. Figure 5 Figure 5. CIC decimation and interpolation filter structure. View All In single-stage decimation CIC filter, the integrator stages N=1, and the feedback coefficient is 1: The state equation is defined as: y(n)=y(n−1)+x(n)(3) View SourceRight-click on figure for MathML and additional features. From (3) we can obtain the Z transform as: HI(Z)=11−Z−1(4) View SourceRight-click on figure for MathML and additional features. The state equation of comb section is defined as: y(n)=x(n−1)−x(n−DM)(5) View SourceRight-click on figure for MathML and additional features. where M is state delay, its function of Z transform is as: HC(Z)=1−Z−DM(6) View SourceRight-click on figure for MathML and additional features. Transfer function of extraction CIC filter is defined as: H(z)=HI(Z)HC(Z)=11−Z−1(1−Z−DM)(7) View SourceRight-click on figure for MathML and additional features. From (7) we can obtain its frequency response as: H(ejω)=sin(ωDM/2)sin(ω/2)(8) View SourceRight-click on figure for MathML and additional features. The amplitude-frequency characteristics of single-stage CIC filter has a higher sidelobe, so we can use a multi-stage cascade CIC filter to reduce sidelobe and improve stop-band attenuation. The system function of CIC filter can be expressed as: H(z)=HNI(Z)HNI(Z)=(11−Z−1)N(1−Z−DM)N=[∑D−1K=0Z−k]N(9) View SourceRight-click on figure for MathML and additional features. When we set CIC filters order D to the multiple factor of interpolation I and do an equivalent transformation, the CIC interpolation filter cascading in practical applications will be shown as Fig. 6: Figure 6 Figure 6. Cascading structure of CIC interpolation filter. View All Considering the system requirements and debugging repeatedly by MATLAB, we set the design with stages N=2, sampling rate R=3 and delay M=1. Then we can get the frequency response of interpolation CIC filter with the parameters N=5,M=1,R=3, as shown in Fig. 7: Figure 7 Figure 7. Frequency response of CIC filter after 2x interpolation. View All C. CIC Compensation Filter Design CIC filter has good anti-imaging and anti-aliasing effects. In the design of the decimation/interpolation filter, it is indispensable to get a relatively flat pass-band and a relatively narrow transition band especially for broadband systems. Consequently, if the CIC is applied to the broadband systems, the pre-compensation and compensation filter which can significantly improve the performance of the filter is needed. The amplitude response of the compensation filter is the reciprocal of the CIC filter in ideal circumstances. When we use an equal-ripple FIR [8] filter with anti-sinc function as the CIC compensation filter, its spectrum after two filters cascade will be shown as Fig. 8. According to the requirements of 5MHz bandwidth of our special TDD-LTE system, we set the parameters of CIC filter as fellow: cutoff frequency of pass-band B=5MHz, interpolating multiple D=2 and input sample rate is 30.72MHz. Figure 8 Figure 8. CIC and CIC compensation filter cascade effect. View All The so-called compensation means cascading a compensation filter in front of the filter bank. After simulation cascade in MATLAB, the band ripple of CIC filter is shown in Fig. 8(b). As can be seen from the figure, the band ripple drops about 3dB. After compensation filter processing, we find the attenuation of pass-band ripple improves so significantly that it can meet the design requirements. D. Half-Band Filter Design Half-band filter is a pretty useful and special filter and it plays an important role in the high speed signal processing and multi-stage filter design. Half-band filter is also a kind of FIR filter, and its impulse response h(k) is even symmetry with respect to the coordinate axis with the character of h(k)=h(-k). h(k)={1,0,k=0k= ±2, ±4(10) View SourceRight-click on figure for MathML and additional features. According to the above formula, we learn that the impulse response of Half-band filter is not 0 except in the coordinate zero point but the rest of even position is 0. This feature is very suitable for achieving the decimation and interpolation of power of 2 times. When using Half-band filter for sample rate conversion, the system can save half amount of calculation. Therefore, Half-band filter cascade is widely used in high order filter design and high-speed processing. For Half-band filter, Stop-band bandwidth π−ωA is equal to pass bandwidth ωc, and the width of the transition zone is determined by the pass bandwidth and sample rate together by consensus. In addition, the pass-band and stop-band ripple is the same. As is shown in Fig. 9: Figure 9 Figure 9. Half-band filter. View All As we can see from above figure, the response of Half-band filter in Ï€/2−ωA interval is not zero. When making 2 times extraction, it does not satisfy the conditions of extraction without aliasing, which will result in signal aliasing distortion. But the spectral structure of signal (0∠¼Ãâ€°c) in the pass-band has not been damaged and it can still be recovered without aliasing, so we can still use Half-band filter to design 2-times sample rate conversion of pass-band signal. In DUC design of this paper, we cascade a Half-band filter to achieve 2-times interpolation. After completing the design of filter banks, we simulate the solution in MATLAB and the result is shown in Fig. 10: Figure 10 Figure 10. Frequency response of our filter bank. View All SECTION IV.Simulation Results A typical TDD-LTE signal with 5MHz bandwidth is shown in Fig. 11. The baseband signal at the zero frequency is moved to 21.4MHz after up-converter. Figure 11 Figure 11. Signal spectrum before and after up-converter. View All As can be seen from the figure above, the design of our program meets the design requirements. Specially, in Fig. 11(a) we add two noise signal outside the passband into input signal. After the designed filter banks, the additional noise signal is also normally filtered out and the indicators such as band attenuation and ripple all meet the requirements. It is shown in Fig. 11(b)-(c). SECTION V.Implementation on FPGA At the end of design, Xilinxs xc7a200t-3fbg676 chip is selected to implement the system using VHDL language [9]. Simulating and synthesizing processes run in Xilinx [10] ISE14.3 development environment. The specific implementation structure is shown in Fig. 12. There are mainly five parts: 1) DUC_pre_tx (stabilizing date rate of the up-converter input data to ensure a constant rate for the next module); 2) CIC _ compensation (compensation filter of CIC filter which has a certain filtering characteristic); 3) CIC filter (achieving the function of filtering and interpolation); 4) halfband (achieving the function of filtering and interpolation); 5) dds_modulate_tx (moving spectrum from zero frequency to IF 21.4MHz). Figure 12 Figure 12. Realization diagram of fpga. View All Fig. 13 shows the signal waveform after interpolation with CIC compensation module in simulation tool ModelSim. As can be seen from the figure, the input signal is filtered as expected. The original signal is mixed with high-frequency signal and the high-frequency part is filtered through CIC filter compensation. It indicates that our filter design has reached satisfactory results. The signal waveform processed by CIC and halfband filter is shown in Fig. 14. We can see from figure that the original input signal becomes smooth, which suggests that the signal processing is successful. The signal waveform processed by dds _ modulate _ tx module spectrum shifting is shown in Fig. 15. In the figure, we can see that the signal spectrum has been moved successfully from baseband to intermediate frequency. Figure 13 Figure 13. Waveform and spectrum before and after interpolation. View All Figure 14 Figure 14. Waveform after CIC and half-band filter. View All Figure 15 Figure 15. Waveform and spectrum after frequency shifting. View All SECTION VI. Conclusion This paper introduces a general design method for digital IF and analyzes the main parameters that affect its performance. According to the specific index of TDD-LTE, we calculate the values of various parameters that the system needs. In addition, we analyze the frequency spectrum, band-pass ripple and band-stop ripple to judge whether they meet the requirements. The designs of CIC filter and Half-band filter are analyzed respectively. After that we analyze and design a CIC filter compensation best with the purpose of achieving possible to meet the system design requirements. Finally, we verify the actual effect of the filter in Model and implement the design on FPGA platform. The result suggests that the design method is reasonable and feasible.

The Bluest Eye and the Contemporary American Novel :: Bluest Eye Essays

The Bluest Eye and the Contemporary American Novel There are an infinite number of possible ways to study the development of the American novel. In doing so you invariably have to read a good number of books by American authors. The problem is you can't just walk into the bookstore and pick a few writers, read their novels, and think you understand the way the American novel came about. You have to follow certain guidelines, and read from different time periods to further your understanding. The big question is what novels are worthy of being studied to define the progress of American fiction. What makes one novel more "scholarly" than the rest, and how does it help your understanding. Toni Morrison's novel The Bluest Eye has proven to be a book capable of furthering ones education on the subject of the American novel. The reason being that this novel transcends what other writers before her time had done. It stirs emotions in people that hadn't been exposed by previous authors. Yet it reminds them of the classic writers that they have come to love, and who have already made their contributions to the world of American novels. It is from here that a new writer develops their style and continues to change the way people write and the way others think. The specifics on exactly how The Bluest Eye does these amazing things are hard to put into words. Morrison uses some different techniques to get the readers attention. The language is one object used to show the emotions of the characters and convey the message of a passage. Vulgar and slang words are part of the way in which she does things differently. The word fuck probably never appeared in any of Hawthorne's novels. The use of relatively recent forms of black vernacular speech gives the reader a sense of how recently these events have taken place, and how close to home they strike. The reader gets to know the characters pretty well, which helps them to identify with certain situations. All of these examples explain how Morrison creates a story that will be read and remembered. You can't be respected as contributing to a genres development if no one remembers what you did.

Advertising Campaign :: Free Essay Writer

Objectives: As we know, the objective of Gateau PLC patisserie chain – sale of high-quality food and drinks, cooked individually with use of ingredients of the best quality. Gateau PLC exerts every effort to offer wonderful, tasty and, perhaps, the best food. The main accent in your patisserie chain is quality. The achievement of high quality of your products only possible under accurate observation of whole process’s technology – from purchase of equipment, organization of patisserie’s work, to staff’s skill in cooking. Little deviation from the technology leads to inescapable fall of the quality. Customers’ comments and franchising offers allows you to say that you offer excellent products, which agree international standards. But we think that besides qualitative products you company should accent on teaching staff not only how to cook the best food but teaching them to be attentive, polite and communicable. Your staff should be well known for its kindness, competence and virtuosity. Target: We want to say that, technology of patisserie work and most up-to-date equipment allows you to organize outlet and to offer your high-qualitative products not only in stationary conditions but also in the places where demand for the product is high and conditions for snack bars are low:  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  In museums and exhibitions;  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  In hotels and business centers;  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  In airports and railroad stations;  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  In supermarkets and molls;  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Everywhere, where you can find empty 10-12 square feet and electricity. We want to offer you to orient your supply to those places. Media: Actually we are not yet ready with TV commercial but want to offer nice print advertisement. Here we designed motto and slogan for you patisseries. Even in such conditions we keep:  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  our special features, which are unrepeatable design comfortable and kind atmosphere;  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  motto: â€Å"Cleanness, Honesty and Professionalism!†  §Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  slogan: â€Å"†¦We offer comfort in the city†¦Ã¢â‚¬  Support:   Ã‚  Ã‚  Ã‚  Ã‚  Of course the best method to boost sales and attract more customers, the method, which can be run simultaneously, is offering discounts and gifts.

The United States Coast Guard and National Defense Essay -- Missions o

The Coast Guard (CG) is the nation’s smallest armed service and most misunderstood armed service. Most Americans know the Coast Guard is the nation’s premiere lifesaving service. Some may even know that the Coast Guard is the nation’s oldest continuing sea going service. While the Coast Guard falls under the UCMJ just like the other four branches, and often works side by side with them especially the Navy; The Coast Guard is usually trained for a very different mission than their DOD counterparts in times of peace. This paper will shed light on the Coast Guard’s accomplishments and its sacrifices in its National Defense mission. The legal basis for the Coast Guard to operate as a military force is Title 14 of the United States Code, which states: "The Coast Guard as established January 28, 1915, shall be a military service and a branch of the armed forces of the United States at all times." Upon the declaration of war or when the President directs, the Coast Guard operates under the authority of the Department of the Navy.† The Coast Guard can trace its beginnings back August 4th 1790. On this date president George Washington, at the urging of Secretary of the Treasury Alexander Hamilton, ordered the building of ten ships. Those ten ships would be called the Revenue Cutter Service (RCS). The purpose of these ships was to enforce tariff regulations and bolster the coffers of the newly formed United States. It is the nation’s oldest continuing sea going service. These ships would be used to â€Å"cut off† smuggling in and out of the U.S. The term â€Å"cutter† is still used tod ay to describe any Coast Guard vessel 65’ or longer. The RCS was first pressed into service during the undeclared Quasi War with France in 1798-99. In 17... ...less and when it is called upon to fight it will transform from a law enforcement and humanitarian service to a fighting force to be reckoned with. Works Cited Cutler, Thomas J. Brown water, black berets: Coastal and riverine warfare in Vietnam. Naval Institute Press, 2000 Demographics of Active Duty U.S. Military http://www.statisticbrain.com/demographics-of-active-duty-u-s- military Kroll, C. Douglas. A Coast Guardsman’s History of the U.S. Coast Guard. Annapolis, MD: Naval Institute Press 2010 Lagan, Christopher http://coastguard.dodlive.mil/2010/06/remembering-uscgc-escanaba-wpg-77/ Puller, Lewis B. Fortunate Son: The Autobiography of Lewis B. Puller, Jr. Grove Press, 2000 U.S. Army Center of Military History http://www.history.army.mil/moh/wwII-m-s.html#MUNRO U.S. Coast Guard’s Historian’s Office http://www.uscg.mil/history

Cost Accounting Essay

Origins All types of businesses, whether service, manufacturing or trading, require cost accounting to track their activities.[1] Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the industrial revolution, when the complexities of running a large scale business led to the development of systems for recording and tracking costs to help business owners and managers make decisions. In the early industrial age, most of the costs incurred by a business were what modern accountants call â€Å"variable costs† because they varied directly with the amount of production.[citation needed] Money was spent on labor, raw materials, power to run a factory, etc. in direct proportion to production. Managers could simply total the variable costs for a product and use this as a rough guide for decision-making processes. Some costs tend to remain the same even during busy periods, unlike variable costs, which rise and fall with volume of work. Over time, these â€Å"fixed costs† have become more important to managers. Examples of fixed costs include the depreciation of plant and equipment, and the cost of departments such as maintenance, tooling, production control, purchasing, quality control, storage and handling, plant supervision and engineering.[2] In the early nineteenth century, these costs were of little importance to most businesses. However, with the growth of railroads, steel and large scale manufacturing, by the late nineteenth century these costs were often more important than the variable cost of a product, and allocating them to a broad range of products lead to bad decision making. Managers must understand fixed costs in order to make decisions about products and pricing. For example: A company produced railway coaches and had only one product. To make each coach, the company needed to purchase $60 of raw materials and components, and pay 6 laborers $40 each. Therefore, total variable cost for each coach was $300. Knowing that making a coach required spending $300, managers knew they couldn’t sell below that price without losing money on each coach. Any price above $300 became a contribution to the fixed costs of the company. If the fixed costs were, say, $1000 per month for rent, insurance and owner’s salary, the company could therefore sell 5 coaches per month for a total of $3000 (priced at $600 each), or 10 coaches for a total of $4500 (priced at $450 each), and make a profit of  $500 in both cases. Cost Accounting vs Financial Accounting See also: Financial accounting Financial accounting aims at finding out results of accounting year in the form of Profit and Loss Account and Balance Sheet. Cost Accounting aims at computing cost of production/service in a scientific manner and facilitate cost control and cost reduction. Financial accounting reports the results and position of business to government, creditors, investors, and external parties. Cost Accounting is an internal reporting system for an organization’s own management for decision making. In financial accounting, cost classification based on type of transactions, e.g. salaries, repairs, insurance, stores etc. In cost accounting, classification is basically on the basis of functions, activities, products, process and on internal planning and control and information needs of the organization. Financial accounting aims at presenting ‘true and fair’ view of transactions, profit and loss for a period and Statement of financial position (Balance Sheet) on a given date. It ai ms at computing ‘true and fair’ view of the cost of production/services offered by the firm.[3] (In some companies, machine cost is segregated from overhead and reported as a separate element) Classification of costs Classification of cost means, the grouping of costs according to their common characteristics. The important ways of classification of costs are: 1. By Element: There are three elements of costing i.e. material, labor and expenses. 2. By Nature or Traceability:Direct Costs and Indirect Costs. Direct Costs are Directly attributable/traceable to Cost Object. Direct costs are assigned to Cost Object. Indirect Costs are not directly attributable/traceable to Cost Object. Indirect costs are allocated or apportioned to cost objects. 3. By Functions: production,administration, selling and distribution, R&D. 4. By Behavior: fixed, variable, semi-variable. Costs are classified according to their behavior in relation to change in relation to production volume within given period of time. Fixed Costs remain fixed irrespective of changes in the production volume in given period of time. Variable costs change according to volume of production. Semi-variable Costs costs are partly fixed and partly variable. 5. By control ability: controllable, uncontrollable costs. Controllable costs are those which can be controlled or influenced by a conscious management action. Uncontrollable costs cannot be controlled or influenced by a conscious management action. 6. By normality: normal costs and abnormal  costs. Normal costs arise during routine day-to-day business operations. Abnormal costs arise because of any abnormal activity or event not part of routine business operations. E.g. costs arising of floods, riots, accidents etc. 7. By Time: Historical Costs and Predetermined costs. Historical costs are costs incurred in the past. Predetermined costs are computed in advance on basis of factors affecting cost elements. Example: Standard Costs. 8. By Decision making Costs: These costs are used for managerial decision making. Marginal Costs: Marginal cost is the change in the aggregate costs due to change in the volume of output by one unit. Differential Costs: This cost is the difference in total cost that will arise from the selection of one alternative to the other. Opportunity Costs: It is the value of benefit sacrificed in favor of an alternative course of action. Relevant Cost: The relevant cost is a cost which is relevant in various decisions of management. Replacement Cost: This cost is the cost at which existing items of material or fixed assets can be replaced. Thus this is the cost of replacing existing assets at present or at a future date. Shutdown Cost:These costs are the costs which are incurred if the operations are shut down and they will disappear if the operations are continued. Capacity Cost: These costs are normally fixed costs. The cost incurred by a company for providing production, administration and selling and distribution capabilities in order to perform various functions. Other Costs Standard cost accounting In modern cost account of recording historical costs was taken further, by allocating the company’s fixed costs over a given period of time to the items produced during that period, and recording the result as the total cost of production. This allowed the full cost of products that were not sold in the period they were produced to be recorded in inventory using a variety of complex accounting methods, which was consistent with the principles of GAAP (Generally Accepted Accounting Principles). It also essentially enabled managers to ignore the fixed costs, and look at the results of each period in relation to the â€Å"standard cost† for any given product. For example: if the railway coach company normally produced 40 coaches per month, and the fixed costs were still $1000/month, then each coach could be said to incur an Operating Cost/overhead of $25 =($1000 /  40). Adding this to the variable costs of $300 per coach produced a full cost of $325 per coach. This method tended to slightly distort the resulting unit cost, but in mass-production industries that made one product line, and where the fixed costs were relatively low, the distortion was very minor. For example: if the railway coach company made 100 coaches one month, then the unit cost would become $310 per coach ($300 + ($1000 / 100)). If the next month the company made 50 coaches, then the unit cost = $320 per coach ($300 + ($1000 / 50)), a relatively minor difference. An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to correct the situation. The development of throughput accounting Main article: Throughput accounting As business became more complex and began producing a greater variety of products, the use of cost accounting to make decisions to maximize profitability came into question. Management circles became increasingly aware of the Theory of Constraints in the 1980s, and began to understand that â€Å"every production process has a limiting factor† somewhere in the chain of production. As business management learned to identify the constraints, they increasingly adopted throughput accounting to manage them and â€Å"maximize the throughput dollars† (or other currency) from each unit of constrained resource. Throughput accounting aims to make the best use of scarce resources(bottle neck) in a JIT environment.[4] Mathematical formula Activity-based costing Main article: Activity-based costing Activity-based costing (ABC) is a system for assigning costs to products based on the activities they require. In this case, activities are those regular actions performed inside a company.[5] â€Å"Talking with customer regarding invoice questions† is an example of an activity inside most companies. Companies may be moved to adopt ABC by a need to improve costing accuracy, that is, understand better the true costs and profitability of  individual products, services, or initiatives. ABC gets closer to true costs in these areas by turning many costs that standard cost accounting views as indirect costs essentially into direct costs. By contrast, standard cost accounting typically determines so-called indirect and overhead costs simply as a percentage of certain direct costs, which may or may not reflect actual resource usage for individual items. Under ABC, accountants assign 100% of each employee’s time to the different activities performed inside a company (many will use surveys to have the workers themselves assign their time to the different activities). The accountant then can determine the total cost spent on each activity by summing up the percentage of each worker’s salary spent on that activity. A company can use the resulting activity cost data to determine where to focus their operational improvements. For example, a job-based manufacturer may find that a high percentage of its workers are spending their time trying to figure out a hastily written customer order. Via ABC, the accountants now have a currency amount pegged to the activity of â€Å"Researching Customer Work Order Specifications†. Senior management can now decide how much focus or money to budget for resolving this process deficiency. Activity-based management includes (but is not restricted to) the use of activity-based costing to manage a business. While ABC may be able to pinpoint the cost of each activity and resources into the ultimate product, the process could be tedious, costly and subject to errors. As it is a tool for a more accurate way of allocating fixed costs into product, these fixed costs do not vary according to each month’s production volume. For example, an elimination of one product would not eliminate the overhead or even direct labor cost assigned to it. ABC better identifies product costing in the long run, but may not be too helpful in day-to-day decision-making. Integrating EVA and Process Based Costing Recently, Mocciaro Li Destri, Picone & Minà   (2012).[6] proposed a performance and cost measurement system that integrates the Economic Value Added criteria with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic not only at the firm level, but also at lower levels of the organization. EVA-PBC methodology plays an interesting role in bringing strategy back into financial performance measures. Lean accounting Main article: Lean accounting Lean accounting[7] has developed in recent years to provide the accounting, control, and measurement methods supporting lean manufacturing and other applications of lean thinking such as healthcare, construction, insurance, banking, education, government, and other industries. There are two main thrusts for Lean Accounting. The first is the application of lean methods to the company’s accounting, control, and measurement processes. This is not different from applying lean methods to any other processes. The objective is to eliminate waste, free up capacity, speed up the process, eliminate errors & defects, and make the process clear and understandable. The second (and more important) thrust of Lean Accounting is to fundamentally change the accounting, control, and measurement processes so they motivate lean change & improvement, provide information that is suitable for control and decision-making, provide an understanding of customer value, correctly assess the financial impact of lean improvement, and are themselves simple, visual, and low-waste. Lean Accounting does not require the traditional management accounting methods like standard costing, activity-based costing, variance reporting, cost-plus pricing, complex transactional control systems, and untimely & confusing financial reports. These are replaced by: lean-focused performance measurements simple summary direct costing of the value streams decision-making and reporting using a box score financial reports that are timely and presented in â€Å"plain English† that everyone can understand radical simplification and elimination of transactional control systems by eliminating the need for them driving lean changes from a deep understanding of the value created for the customers eliminating traditional budgeting through monthly sales, operations, and financial planning processes (SOFP) value-based pricing correct understanding of the financial impact of lean change As an organization becomes more mature with lean thinking and methods, they recognize that the combined methods of lean accounting in fact creates a lean management system (LMS) designed to provide the planning, the  operational and financial reporting, and the motivation for change required to prosper the company’s on-going lean transformation. Marginal costing See also: Cost-Volume-Profit Analysis and Marginal cost The cost-volume-profit analysis is the systematic examination of the relationship between selling prices, sales, production volumes, costs, expenses and profits. This analysis provides very useful information for decision-making in the management of a company. For example, the analysis can be used in establishing sales prices, in the product mix selection to sell, in the decision to choose marketing strategies, and in the analysis of the impact on profits by changes in costs. In the current environment of business, a business administration must act and take decisions in a fast and accurate manner. As a result, the importance of cost-volume-profit is still increasing as time passes. CONTRIBUTION MARGIN A relationship between the cost, volume and profit is the contribution margin. The contribution margin is the revenue excess from sales over variable costs. The concept of contribution margin is particularly useful in the planning of business because it gives an insight into the potential profits that a business can generate. The following chart shows the income statement of a company X, which has been prepared to show its contribution margin: Sales $1,000,000 (-) Variable Costs $600,000 Contribution Margin $400,000 (-) Fixed Costs $300,000 Income from Operations $100,000 CONTRIBUTION MARGIN RATIO The contribution margin can also be expressed as a percentage. The contribution margin ratio, which is sometimes called the profit-volume  ratio, indicates the percentage of each sales dollar available to cover fixed costs and to provide operating revenue. For the company Fusion, Inc. the contribution margin ratio is 40%, which is computed as follows: The contribution margin ratio measures the effect on operating income of an increase or a decrease in sales volume. For example, assume that the management of Fusion, Inc. is studying the effect of adding $80,000 in sales orders. Multiplying the contribution margin ratio (40%) by the change in sales volume ($80,000) indicates that operating income will increase $32,000 if additional orders are obtained. To validate this analysis the table below shows the income statement of the company including additional orders: Sales $1,080,000 (-) Variable Costs $648,000 (1,080,000 x 60%) Contribution Margin $432,000 (1,080,000 x 40%) (-) Fixed Costs $300,000 Income from Operations $132,000 Variable costs as a percentage of sales are equal to 100% minus the contribution margin ratio. Thus, in the above income statement, the variable costs are 60% (100% – 40%) of sales, or $648,000 ($1,080,000 X 60%). The total contribution margin $432,000, can also be computed directly by multiplying the sales by the contribution margin ratio ($1,080,000 X 40%). See also Accountancy Cost overrun Fixed asset turnover Management accounting IT Cost Transparency Kaizen costing Profit model References 1. Principles of Cost Accounting – Edward J. Vanderbeck – Google Books. Books.google.co.uk. Retrieved 2013-03-01. 2. Performance management, Paper f5. Kapalan publishing UK. Pg 3 3. Cost and Management Accounting. Intermediate. ICA. p. 15. 4. Performance management, Paper f5. Kapalan publishing UK. Pg 17 5. Performance management, Paper f5. Kaplan publishing UK. Pg 6 6. Mocciaro Li Destri A., Picone P. M. & Minà   A. (2012), Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC, Business System Review, Vol 1., Issue 1. pp.85-102. 7. Maskell & Baggaley (December 19, 2003). â€Å"Practical Lean Accounting†. Productivity Press, New York, NY. Books and journals Maher, Lanen and Rahan, Fundamentals of Cost Accounting, 1st Edition (McGraw-Hill 2005). Horngren, Datar and Foster, Cost Accounting – A Managerial Emphasis, 11th edition (Prentice Hall 2003). Consortium for Advanced Manufacturing-International Kaplan, Robert S. and Bruns, W. Accounting and Management: A Field Study Perspective (Harvard Business School Press, 1987) ISBN 0-87584-186-4 Sapp, Richard, David Crawford and Steven Rebishcke â€Å"Article title?† Journal of Bank Cost and Management Accounting (Volume 3, Number 2), 1990. Author(s)? â€Å"Article title?† Journal of Bank Cost and Management Accounting (Volume 4, Number 1), 1991. External links Accounting Systems, introduction to Cost Accounting, ethics and relationship to GAAP. National Conference on College Cost Accounting Cost accounting is a process of collecting, analyzing, summarizing and evaluating various alternative courses of action. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future.[1] Since managers are making decisions only for their own organization, there is no need for the information to be comparable to similar information from other organizations. Instead, information must be relevant for a particular environment. Cost accounting information is  commonly used in financial accounting information, but its primary function is for use by managers to facilitate making decisions. Unlike the accounting systems that help in the preparation of financial reports periodically, the cost accounting systems and reports are not subject to rules and standards like the Generally Accepted Accounting Principles. As a result, there is wide variety in the cost accounting systems of the different companies and sometimes even in different parts of the same company or organization.