First exam Assignment Example | Topics and Well Written Essays - 1250 words

First exam - Assignment Example The options available to the organization is to obtain a lease for 36 months with the option to purchase at the end of the lease period, purchasing the motor vehicles by taking out a loan that is repayable over a 36 month (3 year) period or one that is repayable over a 60 month (5 year) period. The 2013 Odyssey LX There are three alternatives available to the organization if it seeks to purchase a 2013 Odyssey LX as one of the vehicles to be used in carrying out the work of the organization. These vehicles will be mainly assessed based on whether to lease or buy and the repayment period to be chosen in the case of the decision to purchase. The difference in total fixed cost is not very different in the case of the 5 year purchase option and the lease option which are $29,110 and $29,548 respectively and this would make the lease option more attractive in present value terms. The 3 year purchase option is approximately $1,250 less than the 5 year purchase option but the time value of money would determine which the better option. However, other considerations when purchasing a vehicle are its fuel economy and the cost of repairs and maintenance. ... If the total miles to be travelled are well within the 45,000 miles limited then this option may be the best when the present value of money is taken into consideration. Here, an appropriate cost of capital to be used in arriving at the present value of the expenditure over the period would become a further consideration. However, if the motor vehicle is to be purchased by the organization at the end of the lease period approximately half of the total costs to the company of $13,868 would be paid at the end of year 3 and so the present value would be much less than paying the amount over a three year period. Additionally, this option presents the organization with a further option at the end of the lease period to either buy the motor vehicle or lease a new motor vehicle. Therefore, if the organization believes that it is best to get a new vehicle for various reasons including a substantial fall in the value of the vehicle, it would not be saddled with the task of selling the vehicle . One of the drawbacks of this option is that the lessor may specify the type of insurance required and this may place additional and unnecessary burden on the organization. Option 2 – Purchase the Odyssey using a loan repayable over 3 years Purchasing the Odyssey using a loan repayable over 3 years appears to be the lowest cost option based on the information in Table 1. However, this may not be the case if the present value of the expenditure over the 3 year period is considered. As mentioned an appropriate cost of capital would have to be used in determining this. In this case the payments for the motor vehicle are spread evenly over the 3 year period. One advantage of this option is that there will be no further charges for any additional miles travelled over 45,000 as in the

British American Tobacco Coursework Example | Topics and Well Written Essays - 1000 words

British American Tobacco - Coursework Example A negative externality is generated by an action when it imposes a cost on someone else who had no control over the action. Types of externalities. The common externality attributed to cigarette smoking is the economic cost of health care to non-smokers as well as to smokers themselves. Another externality is the health effects of environmental smoke to non smokers and to their families. Report of CDC (2010) said that premature deaths and smoke related diseases in nonsmokers were caused by second hand smoke. Smoking also pollutes the air environment, the lands, and water. Air is polluted by chemicals in the cigarette which is breathed out, cigarette butts end in the grounds and inevitably flushed in the water. The costs related to health maintenance and cleaning of the environment are negative externalities attributed to cigarette and tobacco. 2. Production process and what type of externalities are produced in each process Tobacco production starts with purchase of about 400,000 ton s of tobacco leaf yearly from farmers coming from the emerging economies. Negative externalities in tobacco production are: ground water pollution from fertilizer use, deforestation, food contamination and farm worker exposure to toxic chemicals from pesticide use, water and energy use, and fires caused by cigarette smoking. A positive externality is also produced such as social cost that includes income benefits to agriculture, farmers and families and competitive advantage of production of emerging countries. The second process in cigarette and tobacco production is the manufacturing process done through 50 factories in 41 countries. Once the processed leaf arrives at the factory, it is checked for quality and blending, and the rest of the activity are fully automated and no longer done by hand. Quality control is top priority and tracking of production is done by computers (BAT). As new technology is introduced in the manufacturing process, reduction of employment is necessary an d some machines are rendered obsolete. Negative externality produced in the manufacturing is the loss of income due to cost reduction of the company and the cost of machines that have to be destroyed. Policy of BAT is to destroy old machines to prohibit counterfeit of cigarettes. 3. How does government try to control externalities? Government tries to control externalities of tobacco and cigarette consumption thru policies and regulations. Government uses production taxes, consumption taxes, restriction, quota and subsidies to agricultural products. The government is often called upon to intervene in the market to resolve externality problems. Government agencies such as the Environmental Protection Agency are established to set and enforce air quality standards, and taxes are imposed to obtain fund to pay for external costs or subsidize external benefits. The United States has imposed an increase of excise tax that took effect July, 2010, with some states charging low, and others t oo high (NCSL, 2010). 4. Are the externalities controlled effectively? Are there other ways other externality could be? controlled. Under an unregulated market where there is no control, firms maximize their profits, but subsequent problems arise due to externalities. Under this condition, government intervention is needed to bring back

Plan for Low-Cost Automated Inventory System Assignment

Plan for Low-Cost Automated Inventory System - Assignment Example It includes 3 more sub systems. Manually, it is very difficult to keep such information accurate and updated in the stock registers and the business financially may become in loss when incorrect information of their item has been entered in these registers. So, it is very necessary to make their inventory and accounting system computerized. For that purpose you create a database for your small business â€Å"Cloth-Shop†, which provide you such environment from which you can handle the process of inventory and accounting at the same time by investing nominal cost on it. Ms-Access, a database system is basically just a computerized record keeping system used to create such programs where transactions are needed because it keeps the data in the form of tables on which a user can perform variety of operations easily and quickly. Such as: Create 3 tables, one for customer information, second for item information, and third for stock availability. Required fields for Table # 1 are Customer-id, Customer-name, Item-no, Date-Purchase, Item-Price, etc. For Table # 2 are Item-no, Size, color, Quantity, date-received, company-no. etc. For Table # 3 are Item- no., Item-sold, Item available

According to the require Assignment Example | Topics and Well Written Essays - 500 words

According to the require - Assignment Example With this, age plays a crucial role in language acquisition since it is based on the biological innateness of competence in language. Although a child is not able to learn language by the age of two, this is an expected requirement before puberty (Rowe & Dianne, 110). The discovery of Genie took place through one of the social workers who noticed the 13-year old girl after her mother requested for the services. However, she was not able to acquire a language within a critical period because she did not have any language at the time. She had been one of those feral children who had been raised in social isolation. She had very little or no human contact at all. During the whole of her childhood, she spent most of the moments locked in a bedroom where she had been abused and isolated for an entire decade (Nova Teachers Sc. 1-5). Some of the symptoms that she exhibited in relation to this failure when she was discovered were her ability to reach out to things without saying anything and the ability to communicate with her eyes. She had less weight and was barely able to walk as she had a strange â€Å"bunny walk† (Nova Teachers Sc. 1). As indicated in this film, there is a forbidden experiment which is about deprivation and social isolation to study how language is acquired among human beings. The moral requirements of scientific experiments do not allow researchers to conduct studies using methods of social deprivation. In this respect, Viktor, who was a speechless child discovered in the 19th century in France became a model of this experiment by exposing how the environment within which a child is nurtured can contribute to a horrifying past (Nova Teachers Sc. 1-5).. Since her discovery, the long-term development of Genie’s language was the ability to add new vocabularies to her language every day. She first learnt single words, then

Logical Fallacies; Argument Structure Assignment

Logical Fallacies; Argument Structure - Assignment Example It creates the notion that the public sector entities are knowledgeable on cyber security issues as compared to modern enterprises because of the period of service covered (over a decade). Appeal to belief is evident in that assumption because Microsoft attempts to rule out the viability of enterprises in tackling cyber security because they are modern organizations. The target market gets the impression that the ‘older’ company stands a better chance to handle cyber security issues. In addition, Microsoft claims that public sector entities have tackled multiple national and local threats; hence, stand a better chance to handle cyber security threats. Such an assumption indicates misleading vividness. Despite having the experience with cyber security concerns, Microsoft ought not to rule out modern enterprises in their attempt to handle such concerns. Modern enterprises can offer a lesson to the public sector entities regardless of their period of operation. In the adver tisement, Microsoft employs an appeal to fear by claiming that tables may have turned when it comes to matters of security best practices. Such an assumption attempts to overrule the general belief that public sector entities can derive important lessons from modern enterprises. The target market gets the impression that though the modern enterprises offer valuable lessons to public sector entities, the public sector entities are invincible in matters of cyber security. Logical fallacies exist in every research or argument. People utilize logical fallacies to satisfy their arguments; hence, establishing subjective arguments and judgments. However, it is important to be aware of logical fallacies. In the Microsoft advertisement, the company attempts to market its security services to the target market. With the increase in cyber security threats, individuals and organizations worry about the security of their databases and key technologies. Microsoft

The 21st Century Lifestyle in G20 Countries is Bad for Your Health Article - 1

The 21st Century Lifestyle in G20 Countries is Bad for Your Health - Article Example stress upon maternal health and also include eradication of severe poverty and hunger, universal primary education (helps in creating awareness through the basis lessons regarding health), Combat HIV, Malaria and other ailments, ensure a sustainable ambience and building global alliances or partnerships for overall development. Emerging economies of the world like China, India, Brazil and South Africa still depend on assistance from foreign developed nations in order to meet the health needs of its people. The major health concern for the G-20 countries in meeting the Millennium Development Goals is to combat infectious diseases like AIDS and malaria (Robertson, 2010). Leaving aside Brazil, all other G-20 countries have significantly failed in curbing the spread of AIDS. Moreover apart from the spread of AIDS, chronic diseases like diabetes, and fatal diseases like cardiac ailments and cancer are also increasingly affecting the people in the emerging economies (Garrett & Alavian, 201 0). Obesity is spreading fast as a symptom of health crisis. It is a significant problem for mostly the developed nations but the developing countries are also catching up. Three of the G20 nations have an obesity rate above 30 percent. These are United States with 46.5 percent of its population suffering form obesity, Argentina with 37.6 percent and Mexico with 35.5 percent. Across the world above one billion adult population are overweight and the obesity rates have risen three fold or beyond in regions of North America, East Europe and the Middle East mainly due to lack of proper nutrients and reduced level of physical activities. Seven amongst the G20 nations have obesity rates above 25 percent. These include Saudi Arabia (29.7 %), â€Å"Australia (28.8 %), Canada (25.6%) and the United Kingdom (25%)† (The Globalist, 2010) Obesity poses great risk for chronic diseases like type two diabetes, cardiovascular disease, strokes, hypertension and sometimes, even cancer. Countries l ike

Conjunctiva Pathology and Treatment Essay Example | Topics and Well Written Essays - 1000 words

Conjunctiva Pathology and Treatment - Essay Example Caution must be practiced since they cause elevated pressure inside of the eye, which can lead to vision damage and cataracts if not properly supervised under the directions of the doctor. Many people develop callous-like thickenings of the conjunctiva on the front of the eye, usually located on the nasal portion of the conjunctiva. Such eyes are susceptible to irritation caused by dry climates (especially with windy conditions), as well as toxic vapors, salt water spray, excessive exposure to the sun (ultraviolet radiation), and even inadequate natural lubrication of the eye (tears). There are 2 types of these raised, yellowish or yellowish-white patches: one type is a "pinguecula" and the other a "pterygium." A pinguecula often is a benign yellowish growth due to the fatty degeneration of the conjunctival collagen fibers near the cornea to be replaced by thicker more durable fibers and sometimes calcium crystals. It can emerge following a short exposure to damaging irritation, such as excessive dryness or sun (UV radiation). Continuous exposure increases tissue destruction.Welding also may be an occupational risk factor. There has no effect on vision and takes weeks to months to resolve. The source of irritation must be eliminated; artificial lubricant drops may be used. Anti-inflammatory ointments may be prescribed for the irritation if experienced. Pterygium A pterygium, is a benign white to pink triangular wedge shaped growth in the conjunctiva, its base in the interpalpebral conjunctiva while its apex towards the cornea. Although it is caused by the same factors of a pinguecula (mainly excessive sunlight exposure, and tropical climates), it often has inflamed blood vessels infusing into it for nourishment. A pterygium does not emerge from a pinguecula. Contrary to the pinguecula, a pterygium usually evolves