Friday, September 6, 2019
The Murders in the Rue Morgue â⬠a Story with Many Firsts Essay Example for Free
The Murders in the Rue Morgue ââ¬â a Story with Many Firsts Essay ââ¬Å"The Murders in the Rue Morgueâ⬠is unquestionably the first detective fiction story. This without a doubt makes Edgar Allan Poe the father of detective crime. Poe was gifted at writing the genre of horror, perhaps because as some say, his life had been ââ¬Å"marred by tragedy from an early ageâ⬠(online literature). He certainly did have a knack for telling interesting and imaginative tales, which was highlighted by his obsession with death and violence in his stories. Poe was able to keep his readers interested in his stories by not only writing of death and violence but also giving them mystery and a puzzle to solve. Besides being the first detective story, ââ¬Å"The Rue Morgueâ⬠is a story full of firsts; it tells the first locked room mystery in which the crime takes place inside a room that has been locked from the inside with no other way in or out and the main character is the first fictional detective. These types of mysteries are certain to keep a readerââ¬â¢s interest because it seems that there is no logical explanation. ââ¬Å"The Rue Morgueâ⬠uses both the locked room mystery aspect and keeping the answers until the very end as interest keepers and blends them together to make one fine mystery. This story is just as much about a mystery as it is about deductive reasoning. The characters of C. Auguste Dupin and the narrator, who is his housemate, live very secluded lives. It appears that they do not go out at all during the day but do go and entertain themselves by walking the streets of Paris at night. At an early point in the story the two men are walking when Dupin breaks the silence by a single sentence commenting on the very thoughts of his partner. This small mystery intrigues Dupinââ¬â¢s companion and the reader. Dupin makes his rationalization seem ââ¬Å"so simple that we all feel that we are capable of it. â⬠(Watt, ââ¬Å"Overviewâ⬠). The reader is compelled to believe that Dupin has an extraordinary power of insight the way he reasons his way to conclusions. He is not unlike Sherlock Holmes in this respect. Holmes is known for his rationalizations and reasoning as well as his eclectic lifestyle and odd habits just as Dupin is. As a matter of fact it is said that Sir Arthur Canon Doyle was inspired by Poe and his Sherlock Holmes character is based on his detective, C.à Auguste Dupin (Mansfield-Kelly, Marchino, 82) Unlike Holmes, Dupin is not a detective by profession; rather he is an amateur detective. He takes on the case of the murders in the Rue Morgue not for money but for his own amusement after reading about it in the paper. He feels that he is more competent than the police and that he can solve the crime before they can. He uses his analytical skills to deduce the solution, which we are enlightened by at the end of the story. He is keenly observant taking in every little detail of the house on the inside and outside. Upon examining the windows in the bedroom Dupin had reasoned that the means of the murderers escape had to have been through either of the windows. As he examined more closely he discovered that they were nailed shut, or where they? One window had in fact had a nail in it, which would limit its usefulness as an escape. The other window however had been ââ¬Å"fixedâ⬠so that it could be opened by a spring and when closed again the spring would catch and the window would look as though it was nailed shut as well. Dupin comes to the conclusion that the murdered is an orangutan because of his obsession with literature and books. He is familiar with the description of the orangutan from Baron Georges Cuvier who describes the animal and itââ¬â¢s strength. By knowing these characteristics he is then able to compare the devastation of the two bodies with the ââ¬Å"wild ferocityâ⬠(76) of the beast. This all of course is just a wild guess on Dupinââ¬â¢s part until he places an advertisement in a paper calling for the owner of an orangutan to come and claim his beast and a sailor (as he suspected) does indeed come for him. The sailor reluctantly confirms Dupinââ¬â¢s observations to be correct as he describes the heinousness of the crimes in which this orangutan committed, which was a result of being frightened by the sight of his masterââ¬â¢s whip. Poe adds a little bit of the grotesque as well. To go along with our class discussion about gore, this could arguably be a first detective story including gore in its pages. There are numerous examples throughout the story that are very descriptive and horrific in nature, especially for that time period. Poe was quite explicit when describing the state of the bodies of the murdered, just as the scenes of the bodies and murders are in CSI. Illustrating the body of Madame Lââ¬â¢Espanaye, Poe describes it as ââ¬Å"her throat so entirely cut that, upon attempt to move to raise her, the head fell off. â⬠(62). Poe also gives a telling description of the act of slicing her throat, which is on page 80 in The Longman Anthology of Detective Fiction, ââ¬Å"With one determined sweep of its muscular arm it nearly severed her head from her body. Another prime example of gore in this story is the description Dupin gives the narrator of the hair that was found on the hearth, ââ¬Å"Their roots (a hideous site! ) were clotted with fragments of the flesh of the scalp ââ¬â sure token of the prodigious power which had been exerted in uprooting perhaps half a million of hairs at a time. â⬠(74) These descriptions might not be something that we would consider to be gore by todayââ¬â ¢s standards, but in 1841 when this story was written it very well could have made people faint just reading it. I may be simple in my analysis of this story, believing it to be about mystery and reasoning. I have read other peopleââ¬â¢s thoughts on the subject of this story, which include slavery. Though I donââ¬â¢t necessarily believe that Poe was disguising this story as an uprising against slavery, Edward Higgins White wrote a critical essay discussing that topic. His belief is that the true crime in this story is about slavery and that the orangutan is symbolic of this. He argues that the symbolism is mostly in the last section of the story in which the parallels to race and slavery are most notable. White states â⬠Given the loaded connotations of key terms of the narrativeescaped, master, dreaded whip, fugitive, razor, and of course the Ourang-Outang itselfit would be nearly impossible to ignore the strong suggestions that the story is about slavery, and specifically about slave resistance. â⬠Now I donââ¬â¢t totally disagree with those connotations but I donââ¬â¢t completely believe that Poe was trying to convey that particular message with this story. White questions why Poe feels the need to hide the slave rebel. I ask that same question. I just believe that he is reading too much into the story and is seeing things that are not really there. I do agree, however, that there are some strong parallels and that in reading his essay he makes a good argument. White also brings up the ââ¬Å"Chantillyâ⬠passage. He summarizes the fifteen-minute walk in silence in which the detective and his companion take and how Dupin describes how he came to know what his friend was thinking about. He says, ââ¬Å"The basic point of the Chantilly sequence concerns not Dupins intelligence but the narrators ignorance: he does not even understand his own thought processes, the associations made in his imagination. â⬠It is this revelation that leads him to believe that Dupinââ¬â¢s subject is not necessarily the crime itself, but the process of assessing the crime, which reaffirms my belief that the story is about reasoning along with mystery. Edgar Allan Poe, the father of the American detective fiction story. Little did he know at the time the trend that he would be setting for all of literary fiction. The Murders in the Rue Morgueâ⬠set precedents for all detective fiction that would be written after it and it established the fundamentals of the detective story technique that are used today. Poe invented the locked room mystery and I believe the first to write descriptions that could be classified as gore. His unique writing style and characters keep readers coming back and keep authors on their toes trying to emulate his style of writing. After all, with out Dupin there would be no Sherlock Holmes and perhaps the genre of detective fiction would not be as we know it to be now.
Thursday, September 5, 2019
Analysing Regeneration Of Newcastle Upon Tyne Tourism Essay
Analysing Regeneration Of Newcastle Upon Tyne Tourism Essay Urban tourism has, in one form or other, been with us since Mesopotamia and Sumeria were spawning the phenomenon of urbanization. People with the means and inclination to do so have been drawn to towns and cities just to visit and experience a multiplicity of things to see and doà ¢Ã¢â ¬Ã ¦These (towns and cities) were the melting pots of national culture, art, music, literature and of course magnificent architecture and urban design. It was the concentration, variety, and quality of these activities and attributes that created their attraction and put certain towns and cities on the tourism mapà ¢Ã¢â ¬Ã ¦ (Karski, 1990 A. Karski, Urban Tourism: A Key to Urban Regeneration?, The Planner 76 (13) (1990), pp. 15-17. View Record in Scopus | Cited By in Scopus (7)Karski 1990, p. 15). Newcastle Upon-Tyne played a great part in the industrial revolution the period between the eighteenth and nineteenth century where there was major change in Western Europe, changes in agriculture, manufacturing, mining and transport had adverse impacts on the social economic conditions, Newcastle was prominently dominated by chemical, iron and steel industries.à [1]à (LAW 1993) cites In the last 15 years or so urban policy-makers have sought to develop tourism in an attempt to compensate for the contraction of those economic activities, such as traditional manufacturing industry, which have undergone a structural crisis in many West European and North American cities. In order to compete in the new environment created by the process of economic restructuring, urban policy-makers have created new, or enhanced old, tourist attractions and facilities. State ownership, although originally conceived as a means of safeguarding These provided the ground work for a new approach, in whic h towns and cities were regarded as multi-functional areas, meeting the demand generated by urban tourists and, indeed, stimulating some of that demand themselves (Page et al., 2001, p336-7).g employment, had become a mechanism of retrenchment and restructuring. Privatization of the basic industries, as part of the Thatcherism free-market policies of the 1980s and 1990s signalled the final run-down of these industries (e.g. Hudson, 1989; Robinson, et al, 1987; Tomaney, 2003; Tomaney, et al, 1999). Today tourism is one of the largest consuming industry consuming substantial amounts of space within the urban destination with Gospodini 2001 stating that large attractions e.g. theme parks/ museums contribute to this consumption. Urban tourism is distinguishable from other forms of tourism by a number of features which, while they are not applicable to all urban destinations and may be applicable to some non-urban destinations, characterize urban tourism destinations as a whole. Significant numbers of tourists in urban areas are visiting for a primary purpose other than leisure, including business, conferences, shopping, and visiting friends and relatives. Local residents (and commuters) are also significant (often majority) users of attractions and of infrastructure which has generally been developed for non-tourism purposes within urban destinations often the number; variety and scale of primary and secondary attractions are large. Men make their own history, according to Karl Marx, but they do not make it just as they please; they do not make it under circumstances chosen by themselves, but under circumstances directly encountered, given and transmitted from the past. Newcastle like many European Cities has seen terrible time with high levels of unemployment in the 1970s in the context of increasing national economic difficulty there was a great decline in the manufacturing industry in the North, demographic trends resulted in a huge influx of young people on to the labour market and the labour force employed in manufacturing continued to decline there were other contributing factors for the decline for example de-industrialisation and technological advancement, the growth of manufacturing in low-cost countries, the outcome was raising unemployment. De-industrialisation The term de-industrialisation has come into common usage in recent years to describe (and perhaps emotionally charge) what is perceived as Britains manufacturing decline. As the volume of the employed population engaged manufacturing declined, technological advance served to alter the occupational composition of remaining employment by reducing the number of manual tasks required in production while simultaneously increasing the number of employees in non-production functions, concerned with the processing, compiling and communication of information (CRUM and GUDGIN, 1978; STEPHENS and HOLLY, 1981) Technological advancement As the volume of the employed population engaged in manufacturing declined, technological advance served to alter the occupational composition of remaining employment by reducing the number of manual tasks required in production while simultaneously increasing the number of employees in non-production functions, concerned with the processing, compiling and communication of information (CRUM and GUDGIN, 1978; STEPHENS and HOLLY, 1981). This growth in information related activities in manufacturing may be related to both substitution of information for non information labour arising from changes in labour cost differentials, and the substitution of capital for non-information labour (OECD, 1981). Thus technological change may be conceptualised as requiring a rise in skill levels and a technologisation (TOFT JENSEN et af., 1983) of the workforce as the remaining jobs become increasingly specialised and technical in nature. However, at the same time as new technologies have led to a shif t towards jobs with a high technological content (which we may expect to see reflected in an increasing proportion of employees in managerial and professional occupations), Manufacturing in low-cost countries The threat of competition from many of Asias manufacturing countries has been a growing concern for many European and Western countries since the early 70s with the decline of the manufacturing industry in the UK, politicians and policy-makers, and CEOs and line employees have all focused on the perception that Asias competitive advantage is based on low wages and an undervalued currency, and that this Juggernaut is overwhelming, leaving small European manufacturers with no chance or ability to Compete against them, Asia has various cost advantages:- Asias ready access to cheap labour enables Chinese companies to pay on average 76 cents per hour (1/36th the average labour rate of the E.U.) With nearly 1500 million inhabitants in Asia seeking a better way of life in the East, manufacturing plants provide improved pay and living conditions, including free housing, food, and medical care. This nearly inexhaustible supply of labour is bound to keep wages low for many years. Low cost of materials and components, stemming from the low labour rates of local suppliers, companies producing in Asia benefit, in some cases, from lower cost of materials and inputs. Undervalued Asias aggressive currency policies have kept the currency artificially low, not allowing it to float freely compared to foreign currencies. The result is that goods exported from Asia to the U.S. or EU is artificially low in price. Government incentives and less regulation. An example of Asias competitiveness is the Chinese government who offer tax breaks and other financial incentives to multinational corporations (MNCs) that engage in joint ventures in China. These MNCs are also often attracted by the opportunity to do business while being subject to little or no environmental, health or safety regulations. Newcastles revival and mechanisms used for this. The emergence of a state managed region, the strengthening of regional policy aimed at tackling the problems of industrial regions like the North East included restrictions on development in efforts to shift investment to development areas and meant that the region became a focus for mobile forms of manufacturing investment, especially for labour intensive forms of investment from UK and US companies. Alongside the restructuring of manufacturing, the North East also participated in the general growth of service industries which emerged as the most important provider of employment. The growth of services in the North East (when compared to other regions of the UK) rested disproportionately on the expansion of the public sector (often through state-directed relocations of civil service jobs) while business services, for instance, tended to be under-represented (Robinson,1987 and Marshall, 1982). The physical regeneration of some parts of the region, notably the Newcastle-Gateshead quayside area, was a significant development at the turn of the 21st century. Property development and culture-led regeneration in the urban core helped to alter the image of the region, but such developments tended to divert attention from the chronic underlying weakness of the regional economy (Byrne and Wharton, 2004; Robinson, 2002). Tourism can be placed high on the list of impacts that have helped the North East to revitalise itself, from the last decade investment in the regeneration of the inner city, the West End and East End. The Citys reputation as a regional shopping centre has been enhanced by the development of shopping precincts such as Eldon Square (opened in 1976), Eldon Gardens (1989), Monument Mall (1992) and pedestrianisation of Northumberland Street, upper Grainger Street, Blackett and Grey Street (1998). In the 1990s and through in to the 21st century Newcastle has been underg oing regeneration to re-establish the city as a vibrant and stylish regional capital and halt the population decline. The local councils and forming bodies published a regeneration strategy for fifteen year the regeneration strategy gave a flavour of the broad remit of regeneration these included:- Strengthening the economy Improving transport and connectivity Providing the right choice of homes Transforming education and skills Ensuring wellbeing and health Promoting inclusion and social cohesion Newcastles councils overall aim was to create a vibrant modern, safe, inclusive European City by building on the heritage, cultural and economic strengths of Newcastle plus improving the quality of life all people and communities in Newcastle and playing a leading role in the sustainable growth and prosperity of the region. Between 1970 and early 1980 the inner city was declared an industry improvement area (the first in Newcastle) in response to change in government policy to revive derelict areas through industry i.e. creating business opportunity around the region engineering, import on construction material and tourism industry, there was a large emphasis with the local council on improving local infrastructure to support local businesses with upgrading local roads and highways plus ensuring that business awards were granted in 1982 the metro bridge was opened by Queen Elizabeth II the metro bridge links the metro light railway systems on each side of the river metro trains ran from Haymarket to Gateshead and Heworth later to Sunderland plus South Shields the metro system allowed both sides of the Tyne to better connected enabling a far greater experience for visitor and residents allowing easier access to the town centre the hub of business services in Newcastle, Grainger Town which is considered t he historic heart of Newcastle Upon Tyne between the 80 and early 1990, this once prosperous area which was on the decline was taken over by a new centre of retail and commercial activity the area has had an investment of à £120 million poured into it from both public and private investment. The region also embraced its emergence as a party city heavily promoting the leisure opportunities available at the city most of which revolved around the nightlife and social consumption of alcohol (Newcastle City Council, 2008). Indeed this fame reached international levels with US travel consultants Weissmann Travel rating Newcastle as the eighth best party city in the world (Nayak, 2003: 66), the major investment associated with the NewcastleGateshead Initiative has seen a number of iconic cultural projects materialize in recent years. The BALTIC which opened in 2002 was a à £50 million project which saw the conversion of a disused 1950s flour mill into an international centre for contempo rary art. This was followed in 2004 by the Sage Gateshead a à £70 million music and performance centre located on the Gateshead Quayside. The Gateshead Millennium Bridge, which opened in 2001 at a cost of à £22 million, is a pedestrian and cycle bridge which gained international fame as the worlds first tilting bridge. The NewcastleGatesHead Initiative was established in 2000 to develop a regeneration strategy for the area the river Tyne provided the focal point for a variety of iconic culture-led flagship regeneration programmes and projects one of many famous culture lead land marks that the NewcastleGatesHead Initiative made possible was the 65 foot high sculpture done by Antony Gormley the angel of the north which brought great publicity to Newcastle and changed consumer perception of the region. For the Conservation and regeneration of this region funding from both public and private finance was invested into the region from various sources, some are identified below; Gateshead Council The ERDF The heritage lottery fund Public funding Single regeneration budget Challenge fund Private sector Learning and skills council From the regeneration over the last 3 decades Newcastle has improved on all primary elements of tourism (Figure 1) especially additional elements and secondary as a result of tourism development in the region other industries are attracted to Newcastle for business Tourism has helped to enhance the physical, economic and social regeneration of the region (Figure 2) Figure 1urb036 Figure 2 law Conclusions to enable to you to make a critical appraisal of applicability of Laws model Newcastle upon Tyne is defiantly a city which can be sold as a product on the Tourism market, since the 1980s there has been increasing recognition of the importance of tourism to UK cities (Law, 1993). The growing emphasis on urban tourism as an area of economic growth for cities has come about through realisation that urban tourism acts as an important catalyst for the economic, social and physical regeneration of the city, creating benefits for residents of the city as well as for industries located there. Moreover, tourism is perceived as an environmentally friendly, yet labour intensive, industry which can benefit cities through income and job creation, particularly in the wake of the decline of traditional economic activities (Law, 1993) . The localism model proposed by the Tories in the 80s and early nineties gave way to New Labours regional development plans and the establishment of the regional development agencies (RDA). As Deas Ward (2000, p.279) state the aim of the RDA programme was to provide effective and properly coordinated regional economic development by managing land assembly, physical regeneration, local economic development and inward investment. These provided the ground work for a new approach, in which towns and cities were regarded as multi-functional areas, meeting the demand generated by urban tourists and, indeed, stimulating some of that demand themselves (Page et al., 2001, p336-7). It was in such an era of change that Law (1993, p. 24-31) drew up what could be called a strategy for urban tourism, constructing a model whose various component parts were interlinked and crucial to the physical, economic and social regeneration of the urban environment it is a complex of activities that are interlinked in a particular milieu and enables cities to attract tourists (Law, 2000, as cited in Thomas, 2004, p.241. Key elements in current urban policy, as he noted, involved an emphasis on economic policies; an emphasis on obtaining private investment; an emphasis on property development; public sector investment in infrastructure; a focus on the city centre and finally, the creation of flagship projects whose scale and impact generate a positive public image of the new urban landscape. This idea of image, although it may sound somewhat vague and theoretical is regarded by a number of commentators as of crucial importance as negative perceptions can undermine regeneration and destroy the confidence of local communities leading to the idea of a lost city with no clear identity or brand (Trueman, et al., 2007, p.20) Law took the view that tourism provides an over arching framework which involves the provision of a physical environment and infrastructure conducive to the development of facilities and the generation of activities which will be of benefit to the local community, but will further involve the projection of the city as an area suitable for industrial and commercial activity. Those elements which may be termed primary attractors are museums, art galleries, concert halls, conference centres, exhibition halls and other ancillary elements. A city, however, must also be a place which attracts not just tourists, but those who want to live and work there on a permanent basis; as such, it must persuade potential residents, business professionals and executives that it is capable of providing a lifestyle in keeping with their tastes and needs, to con clude Newcastle upon-Tyne has managed through its regeneration to comply to Laws 1993 book Urban Tourism attracting visitors to large cities.
Wednesday, September 4, 2019
Research For My Career Plan Accounting Essay
Research For My Career Plan Accounting Essay Introduction My career choice is public accountant. My choice is highly influenced by the passion I have for working with numbers. My second choice career is internal auditing .it is closely related to accountancy. Both the careers entail working with the numbers. Accountancy is a career which involves communicating, summarizing, classifying, interpreting and presenting financial position about an enterprise to the management, auditors, owners or the shareholders. Strong accounting foundation is important when it comes to running successful businesses. Every business needs a book keeper, accountant or a chief finance officer. Internal auditors can assist police in white collar crimes since they can comfortably do forensic accounting. They can work with lawyer as professional witnesses in fraud cases. Government accountants maintain tract of public funds by maintaining records. Public accountants work for public accounting companies. Their major tasks are to do the actual accounting, tax and consultancy work. Accountants use financial statements to show in monetary terms the resources under direct control of the organization. According to Drake, P et al (2011), accounting is a study of how organizations track their assets, capital, and liabilities over time. It involves computing cost and capital gains from the capital. An accountant participates in strategies for mergers and acquisitions. Many accountants ends up being the chief finance officers(CFOs).this is because they have the best understanding of what drives the business and profits in an organization. According to careers in accounting website (2009) bureau of statistics projects 16% increase in job positions by 2016.the future of accounting is bright. Internal auditors are also known as Auditors, Fraud Investigators, Inspectors, and Investigators among other names. They frequently measure the level of compliance of the company with its policies and objectives. They advise the management on how to better execute their policies. They tend to improve the reliability of financial reporting, preventing and investigating fraud and safeguard company assets. People planning to be accountants and auditors should have an aptitude for mathematics .they should have good communication skills since the career entails communicating results to clients, management, shareholders and governments among others. They should be excellent when it comes to working with people, business systems and computers. Accountants should have unquestionable level of integrity. Educational requirement and certifications Most job vacancies requires at least a bachelors degree in accounting or related field .if you want to practice accounting and auditing in government, the requirement is 4 years of college in accounting or auditing with some experience. Since 2007 42 states and Washington DC requires all the CPAs to have successfully completed 150 semester hours of college course work. Many colleges have harmonized their curriculum to be in line with the law. Some organizations require masters degree in accounting or business administration with accounts as your major. A certified public accountant (CPA) is a popular requirement for big corporations. CPAs exam is divided into four parts in all states .examination is prepared by AICPA(American institute of public accountants).majority of states require one pass all the four other parts within 1year six months. Other additional requirements may include certified internal auditor (CIA) exam and the certification in control self assessment (CSA).CPA holders are licensed by state board of accountancy. The internal auditors are licensed by Certified Internal Auditor (CIA). Accountants who have passed in their exams and have met requirements needed by the state where they practice can become certified public accountants. However for renewal of licenses, one is required to have completed certain number of hours of continuing professional .the umbrella professional bodies for accountants organizes seminars, courses and continuing education programs. Other certifications provide a CPA and internal auditors with an advantage. These certifications are found in many accredited colleges. They include; the Certified Management Accountant (CMA),), the Certified Fraud Examiner (CFE), Certified Government Financial Manager (CGFM), Accredited in Business Valuation (ABV), Certified Information Technology Professional (CITP), or Personal Financial Specialist (PFS) designations, Certified Information Systems Auditor (CISA), Accredited Tax Preparer (ATP), Accredited Tax Advisor (ATA), Accredited Business Accountant (ABA). These programs are marketable. They put the accountants and auditors at the highest edge of landing a high paying job. Some of these programs depend on the field one want to specialize with. Most of these professional societies require applicants to have at least 2 years working experience, pass a for part examination, agree to meet continuing education requirements and comply with professional conduct. Graduate schools test permit students from different colleges and universities with different grading system to be compared. Applicants to graduate schools school finish GRE which tests verbal, quantitative and analytical abilities. GMAT test verbal, quantitative and analytical reasoning but it is designed to address the needs of business schools. Many institutions review accountants GMAT score for employment.GRE is accepted in many business programs in business schools. it is simple to prepare science it has easier grading curve and the applicant does not waste a lot of time in preparation.GRE is easier than GMAT. There are institutions such as Manhattan review in New York which assist students to revise for their GMAT and GRE examinations. They have state of art facilities. Ethical Conduct Just like doctors and other professionals, CPAs and internal auditors should adhere the code of conduct. They should maintain high level of integrity. They should represent the interest of their clients. They should obey the bylaws set by their professional bodies. Working Hours According to BLS government website (2010), public accountants work 40 to 50 hours a week. According to Telberg, R (2007), accountants spend more time at work related activities at the expense of their families. Some carry their work with them to vacations and home. Many accountants have reported to CPA review website (2012), that during the busy season, they can work up to 70 to 80 billable hours. Internal auditors have long working hours .their day typically starts from 8am to 5pm.they work up to Job Duties CPAs maintain and audit organizations financial books. They also have knowledge bin book keeping, taxes, government audit and financial planning. They oversee the budgets and financial management. They ensure that they financial records are accurate and up to date. They also keep track of investments, expenditures and revenue generated by an organization. They research and analyze companys financial reports. They also create financial plan for the company. They also suggest way companies could save the money. They file tax reports of a company. CPAs help organizations to develop a strategy to legally minimize the amount of tax they owe the government. Many CPAs tend to be self employed therefore they hire staffs and manage businesses. Freelance CPAs can assist potential business owners develop business plans and get funds to start the same. Internal auditors appraise the organizations internal control system to see whether they are in harmony with state laws, the organizations objective. They liaise with both the external auditors and the Comptroller and Auditor General. They Recommend and advise the company on value for money and efficiency improvements. Salary According to the BLS, http://www.bls.gov (2012), Salary depends on a number of factors namely: the CPAs educational background, years of experience, and the company he is working for. CPAs take home $50,770 per year. CPAs with one to two years of experience may be remunerated lower amounts. And those working for large corporations like coca cola are paid higher salaries. Partners in public accounting firms can earn around $175,000 a year. CPAs enjoys an array of benefits, which includes all expenses paid for vacations, health and life insurance, and pension benefits. Internal auditors take an average of $81000 per year. Manager internal auditors earn up to $100000 per year. The level of salary depends with the level of experience and the company one is working for. Job Satisfaction and Lifestyle of CPA and Internal Auditor CPA and internal auditing are among of the careers which demand a lot of time. Some the accountants and internal auditors carry their work with them to home. During peak season they work long hours and sleep at least 4hours.they enjoy free vacations pension benefits. Their high income guarantees them a high living standard. Some accountants and auditors receive pay rise every year. Others enjoy up to 3 weeks vacations. It is one of the professions where there are no complains. The job opportunities are there. As a matter of fact it has been projected that the job opportunities for CPAs will rise by 22%.according to CNN money website (2012), it is number 9 in the 100 most lucrative jobs in business section in USA. They enjoy personal satisfaction from their careers .accounting profession make one to enjoy prestige and respect from the society since it is perceived to be hard than other professions. Conclusion Both careers are lucrative prefer my first career choice more. I am planning to do what it takes to realize my dream of pursuing accountancy.
Tuesday, September 3, 2019
Films that were enjoyed and disliked :: essays research papers
Films that were enjoyed and disliked à à à à à The DVD The Movies Begin by Kino video is a testament to the early beginnings of film history. The series outlines manââ¬â¢s earliest attempts to create visual representations of the world around them, with great success. There are many short films on the disc that range from real events to staged minute long ââ¬Å"stories.â⬠There are some films that are enjoyable on levels of artistic creativity, while others lack motivation and are tedious (despite their short length). à à à à à The film that sticks out most in terms of creativity is Georges Meliesââ¬â¢ A Trip To The Moon (1902). This film chronicles the short but adventure filled flight of men to the moon. They make a large steel vessel, and travel to the moon where they encounter hostile alien beings. The film gave early audiences the fantasy of what was at the time impossible. This was primarily because of the use of special effects and a creative set design. This happened to be the result of Meliesââ¬â¢ work as a magician. He also made use of editing to aid in his visual interpretation, making the audience believe that the aliens mysteriously evaporated after being hit with an umbrella. Melies also created a structure that was comprehensible. A simple venture into space; aliens and danger; escape to earth. This seemed to represent the three-act structure comparable to todayââ¬â¢s films. All these elements created a landscape most audiences had never envisioned. à à à à à Another short film that warrants mention for simple creativity yet has underlying political tones is Ferdinand Zeccaââ¬â¢s The Golden Beetle (1907). This film uses special effects as its main draw, showing a man enticed, then killed by a beautiful woman (beetle). Color tints on the film gave it an unusual look, as the woman appears to have an aura of gold around her body. The filmââ¬â¢s climax sees the demise of the man in a fiery death. This was most probably the result of the cultural attitudes toward women during this period. The film suggests that a woman could be mysterious and alluring, yet simultaneously destructive and overwhelming. à à à à à One film that was pioneering in its technical attributes was the Lumiere brothersââ¬â¢ film Leaving Jerusalem By Railway (1896). This was a short film where the camera was at the rear of a train as it pulled away. This was revolutionary for the period because it took the camera away from the common stationary position somewhat, creating a tracking shot.
Monday, September 2, 2019
Starstruck :: essays research papers fc
The novel ââ¬Å"Starstruckâ⬠is written by Kathy Hopkins, and is 216 pages in length. The publisher is Harper Collins Publishing and the date of publication was not listed in the novel. Cathy Hopkins started writing novels in 1987, and she wrote a number of 16 books that year. In the year 2000 she started to write teen novels. à à à à à My novel ââ¬Å"Starstruckâ⬠is about a girl named Lia, dealing with her hectic everyday life. In this book Lia getââ¬â¢s asked out by Squidge (one of her friends) and she says yes. Finally they are boyfriend and girlfriend. Cat and Becca (other friends) are very happy for their friends and everything is going great. Then everything changes because the town finds out that the will be a host city for a movie being made about teenage life. Savannah, the teenage star of the movie adopts Squidge as her personal runner. Will he be able to keep Savannah happy without breaking his promise to Lia? à à à à à Lia is a tall slender young woman whom all the boyââ¬â¢s are crazy for. She has long blonde hair, blue eyes, and has the perfect complexion. Lia is honest because ââ¬Å" she had never told a lie in her life, sayââ¬â¢s Beccaâ⬠. She is also very determined because she never gives up and fights for what she believes in. ââ¬Å" I just do think that it is fair that we should have to go to school while the movie is being shoot Mr. Jenks, it is a very exciting event probably the most exciting this city has seen for years.â⬠à à à à à Savannah is on of the minor characters of this story. She is a beautiful teenage girl who is a super star. There is not much more about Savannah except that she is snobby and thinks that she can get whatever she wants whenever she wants. ââ¬Å"â⬠¦..go get me a drink Squidge, Iââ¬â¢m thirsty, and do it now before I fire you!â⬠. à à à à à Squidge is another one of the minor characters of my novel. He is an aspiring film director who is very confident. He can be shy at times when situations become overwhelming. ââ¬Å" now if everybody does not co-operate this movie wonââ¬â¢t be made so Squidge STOP moving the camera and get back to work!â⬠. à à à à à At the beginning of the story the setting is at Liaââ¬â¢s house, but as the story progresses the setting changes. For the rest of the story the setting is at the main high school in Cornwall.
Ford vs. Gm
FORD MOTOR COMPANY . VS. GENERAL MOTORS Ford Automotive Company Background The Ford Automotive Company began as a vision of its founder Henry Ford. Henry Ford was born in 1863 on a farm near Dearborn, Michigan. In 1890 Fordââ¬â¢s hobby in the engineering field became a career as he began his employment at Detroit Edison Company. In 1892, Ford built his first gasoline buggy in which he sold in 1896 to help fund the construction of a new automobile. Three years later in 1899, Ford was forced to quit despite his promotion to chief engineer because of his hobby outside of work.The loss of his career at Detroit Edison Company did not slow Ford down. Soon after that he started Detroit Automobile Company with the help of some private investors. Shortly after, he withdrew from that business association because of accounting and prices of the cars produced by the company. On June 16, 1903 Henry Ford opened a converted wagon factory on Mack Avenue in Detroit which became known as the Ford M otor Company. After the company was formed it went through ups and down like any other company.The Ford Motor Company fought with the Licensed Association of Automobile Manufacturers over rights for a patent held on road locomotives with internal combustion engines when the company began. The Model T was the beginning mark of Fordââ¬â¢s success being one of its most popular cars in 1908. Ford was also involved in the war effort in World War I. The Ford Motor Company placed its resource at the disposal of the government providing large quantities of automobiles, trucks, ambulances, Liberty airplane motors, Whippet tanks, and Eagle submarine chasers.The Ford Company later expanded into other countries such as England, German, and Russia. The Ford Motor Company has been through many changes in time that include two World Wars, the Great Depression and more. General Motors Automotive Company Background William C. Durant, founder of General Motors Company was born in Boston, Massachus etts on December 8, 1861. Durant was also the grandson of Michigan Governor Henry H. Crapo. Durant dropped out of high school to work in his grandfatherââ¬â¢s lumberyard. He went from the lumberyard to selling carriages. In 1886, Durant founded the Flint Road Cart Company which transformed from $2,000 start-up capital into a $2 million business that made sales around the world. Durant teamed up with Josiah Dort to create the Durant-Dort Carriage Company based in Flint, Michigan in 1890. Their company became the number one leading manufacturer of horse-drawn vehicles in the world. After Durant produced the modern system of automobile dealer franchises, he was offered a general manager position of Buick in 1904. Shortly after obtaining this position and being successful in it, Durant became president of the company taking it in a different direction.Durant arranged the incorporation by proxies of General Motors and quickly after sold stock and with the proceeds acquired Oldsmobile in 1908. After that acquisition, Durant acquired Oakland, Cadillac. In 1911, Durant went into a partnership with Louis Chevrolet, starting the Chevrolet Company. In 1916, GM was incorporated as General Motors Corporation. GM went on to expand by purchasing McLaughlin Motor Car Company in Ontario, Vauxhall Motors of England, and 80% share in German automobile manufacturer Adam Opel AG. Under the leadership of Alfred P. Sloan, GM had successfully exceeded the sales of Ford Motor Company.GM also became versatile by purchasing Fokker Aircraft Corp of America and Berliner-Joyce Aircraft in which later merged into General Aviation Manufacturing Corporation. GM manufactured vehicles and aircrafts for both Allied and Axis customers during WWII. GM continued expanding and came out with more brands the almost any other automobile company in the world. Ford Motor Company Profile Ford Motor Company is a public company that is traded on the New York Stock Exchange. Ford is a worldwide company lo cated in Dearborn, Michigan which is also part of the S & P 500.The key people involved in the success of this great company include William C. Ford, Jr. (Executive Chairman) and Alan R. Mulally (President & CEO). Fordââ¬â¢s production consists of automobiles and automotive parts. Ford produces amazing vehicles such as the Mustang, F-150, Fusion, Taurus, Focus, etc. Ford also has subsidiaries such as Jaguar, Land Rover, and Volvo. Ford has its own luxury cars under the Lincoln brand. The line of services that ford provides involves automotive finance, vehicle leasing, and vehicle service.Ford Motor Company has had an exceptional year with revenue up $136. 26 billion, operating income up $8. 681 billion, net income up $20. 21 billion, total assets up $178. 35 billion, and total equity up $15. 07 billion. General Motors Company Profile General Motors Company is labeled as a publicly traded company on the New York Stock Exchange. The headquarters of GM is located in Detroit, Michiga n in the Renaissance Center. GM has 156 facilities on six different continents and serves the public worldwide. One the key people in the current success of GM is Daniel Ackerson (Chairman and CEO).Their products include automobiles and automotive parts and also financial services. GM has a many subsidiaries that consist of CAMI, Adam Opel AG, Holden Ltd, Vauxhall, and more. GMââ¬â¢s divisions include Chevrolet, Buick, Cadillac, and GMC. The 202,000 employees have helped to produce revenue adding up to $150. 28 billion in 2011. To add to GMââ¬â¢s great year, the operating income is up $9. 287 billion, net income is up $7. 585 billion total assets are up $144. 60 billion, and the total equity is up 38. 9 billion. Employee Benefits Ford provides a great benefits package.There employee package includes: * Medical * Dental * Vision * Paid Vacation * Paid Company Holidays * Ford Flexible Work Program * Savings & Stock Investment Plan (401K) * Ford Retirement Plan * Vehicle Purchase Plan * Community Service Program * Ford Employee Recreation Program (FERA) General Motors also provides an excellent benefits package. GM employeesââ¬â¢ benefits package includes: * Medical * Dental * Vision * Savings-Stock Purchase Program 401(k) * Personal retirement income plan * Financial planning * Life insurance * Disability benefits * 17 Paid holidays 2 Week vacation with 1-3 years of service * 5 Week vacation for longer service employees * 5 additional paid days off Employees and immediate family members purchase vehicles at a significant discount The Customer is Always Right Our principal purpose in presenting you with this information is to help you with your decision in choosing a company to work for as a communications consultant. Through our research we have found a considerable amount of data that should not only help you decide which company you will be choosing, but clarify which company would be the best choice.In presenting information there are several challen ges in deciding which categories would peak your interest in a company. While there are vast amounts of information at your fingertips we have reviewed personal accounts of employee satisfaction experiences as well as customer satisfaction surveys, challenges that each competitor faces both near and far, and the tough decisions that Ford and GMC have had to make during the times of financial crisis. It is our belief that employee satisfaction is a key to a successful business and so do most major businesses, including Ford and General Motors.Employed persons spend the majority of their time at work, and that makes it obvious that employee satisfaction should be the one of the most important categories researched. To determine if not only the company fits you, but to see if the ââ¬Å"YOUâ⬠fit the company. Since 2009, the year of GMC filing bankruptcy, 29,000 or more salaried employees are operating under a new policy that concentrates efforts towards placing the customerââ¬â ¢s needs first, and receiving a bonus when customer retention goals are met. These efforts are to improve customer relationships with the GM products and services. Here are some comments from glassdoor. om about General motors recent customer experiences, ââ¬Å"GM is the place to goâ⬠says a former project manager in Chicago, Illinois. A former engineer in Detroit, MI on a recent visit to a GMC dealer said ââ¬Å"management is working hard to improve the culture which has been slow and cumbersome. â⬠GMC since their recent financial crisis has placed a concentrated effort on employee and customer satisfaction, and it has proven to be a key to their revival. Their initiative is to increase its customer retention from 52 percent to 58 percent, if the employees reach the companyââ¬â¢s retention goal it will add $4. billion in annual revenue. ââ¬Å"Mark Reuss, General Motorââ¬â¢s North America President stated itââ¬â¢s the first time in his 26-year career that the automaker will reward employees based around how well they retain their customers. â⬠General Motors is definitely creating a change in policies and procedures and only employee effort and good managing decisions will decide the future success of the company. Ford on the other hand stood strong through the financial crisis of the latter part of the 2000ââ¬â¢s, declining acceptance of the Tarp money offered by the Government, and choosing not to declare bankruptcy.Fordââ¬â¢s success is due mainly to the Ford family giving up the reigns and allowing an outsider executive control over the company, and other employees making good decisions, and allowing the company to rely on employees and great customer satisfaction to keep the ball rolling. William ââ¬Å"Billâ⬠Clay Ford, Executive Chairman of the Board for Ford Motor Corporation, and former CEO, acknowledged that there may have been some gain from taking TARP money, but nothing is forever, and people have short memor ies. So it is really up to Ford everyday to earn our respect. GM is a great competitor, and we know that.I like where we are positioned and I like that we have positioned ourselves to earn that respectâ⬠he was quoted in an article ââ¬Å"How Ford did itâ⬠on Cnn. com. Fordââ¬â¢s Pulse Survey Ford motor company has gone through great lengths to improve their company not only as an automotive manufacturer but in terms of employee satisfaction. In 2009, 80 percent of Fordââ¬â¢s salaried employees participated in their annual Pulse survey. The Pulse survey gives Ford an insight into employeeââ¬â¢s actual satisfaction with the company, their job, diversity, and other aspects of the workplace.The Pulse survey includes several categories one being an (ESI)- Employee Satisfaction Index, in which 68 percent gave a good rating which was a two percent increase from the previous year and a third year with improvement to the companyââ¬â¢s scores. The area of greatest impro vement was the employee overall satisfaction and information received from upper level management. Other areas that have improved over the years are supervision and diversity. Ford has placed a highly concentrated effort into improving communications internally to build trust and increase transparency amongst employees.Diversity in the Workplace Since 1903 Ford has been known as a leader in the automotive industry and a leader in diverse practices in the workplace. Ford is still committed to hiring a highly skilled workplace that reflects many different aspects of our country including culture, ethnicity, race, age, perspective, religion, physical ability and sexual orientation. In 1913 Ford offered five dollars a day to factory workers to attract the African American and immigrant citizens in the community helping create the black middle class.By 1916 Ford was proud to have employed with them, men and women from 62 different nationalities, and 900 disabled employees. In the year 19 19 Ford is responsible for leading to the first mosque in the United States. By 1920 Ford had more African American employees than any other automotive company in the world. That year they also employed their first Asian-Indian employee whom later established the Ford of India. In 1941 Ford negotiates its first collective bargaining agreement which was groundbreaking, mostly because it explicitly prohibited discrimination based on race, color, national origin, or creed. 944 is when Rose Will Monroe, a rivet gun operator, was chosen to appear in a commercial for the Ford Motor Company showing determined women factory workers and personifying the Ford image of diversity for all in the workplace. In 1970 several women join the company as salaried employees. They quickly moved up the executive ranks becoming the first women to enter Fordââ¬â¢s Marketing and Sales Management Program. Today, Fordââ¬â¢s efforts continue in hiring female employees in the executive, management, and eng ineering divisions. Barb J.Samardzich, Vice President of Powertrain Engineering has said that today 18% of Ford employees are women, which is 5% higher than it was when she graduated from college. In 2003, the company included an expanded definition of diversity to include not only race, ethnicity, age and gender but also many things are unique to employees unique such as backgrounds, opinions, experiences, perspectives and life situations. ââ¬Å"It also put an emphasis on fostering an inclusive culture that is free of barriers, and in which all employees are included, respected and appreciatedâ⬠, says Ford executives. At GM, we view diversity as a critical business imperative that in the long-term will benefit each of us, and all of us. We drive diversity throughout our organization by focusing on five areas: Customers, Communities, Dealers, and Suppliersâ⬠says GM executive. GMC hasnââ¬â¢t always made the best decisions as a company, but one of the keys to their succ ess is creating a strongly diverse workforce. On March 14 GMC hosted a luncheon celebrating their 50th anniversary of Inforum a professional organization focused on creating strategic connections and accelerating careers for women throughout Michigan.This year GMC showed a bit of Latin flair when they allowed designer Johanna Medina, designer of GMCââ¬â¢s Acadia to be the keynote speaker. She spoke to students of Bronx high school of visual arts about her path to working as a designer for GMC and how much she enjoys the diversity of their workforce. The General Motors African Ancestry Affinity Network (GMAAN) held its 6th Annual Black History Month Celebration on February 24, 2012 at the Grand Ballroom inside the Greektown Hotel in Detroit, MI. This yearââ¬â¢s theme was ââ¬Å"Influencing a New Generationâ⬠and GMââ¬â¢s own Mr.Ed Welburn, Vice President of Global Design, was the Keynote Speaker. Ed spoke about his love and passion for designing vehicles and how it was influenced by GM at a very early age and he was absolutely determined to work for the company that inspired him. He manages 11 Global design studios in eight countries and over 1,800 creative people that continue to design the best award-winning vehicles around the world. Ed is the 6th person to lead GM Design in the companyââ¬â¢s 100 year history and the first to lead a united GM Global Design organization.GM also supports diversity by recognizing women of color in the workplace. In 2011, Chevrolet was the sponsor for BETââ¬â¢s first annual award show for women of color, BLACK GIRLS ROCK! â⠢ & Soul Tour. GMC has constantly showed their efforts to encourage diversity in the workplace from Celebrating Martin Luther King Jr. to being one of the Gold sponsors of the Special Olympics of Michigan which were held on Macomb Community College Campus in Warren, MI. First Lt. Travis Manion was moved by the members of FDNY Rescue Company One, one of the first fire companies to respo nd to the World Trade Center on Sept. 1, after spending a day with them before his last tour of Iraq in 2006. Their hard work and sacrifice only reinforced Travisââ¬â¢ belief in serving his country. While Travis was killed by enemy fire in Fallujah later that year, his spirit lives on thanks to the Travis Manion Foundation. In July 2011, the GM Foundation and Chevrolet donated $250,000 to the Travis Manion Foundation to help take its 9/11 Heroes Run fundraiser nationwide. Ford and GMC are two very great companies that show much promise for the future. They have increased size, profitability, technology, but most importantly employee and customer relations.Ford was built on tradition and has set several market trends in which most automotive companies have followed including GMC. General Motors has also made a name for itself in the automotive industry becoming a known producer of quality cars and other automotive parts. They have partnered with several diverse groups to spread an image of how much they care about keeping culture, diversity, and employees ââ¬Ë rights and freedoms amongst the highest priorities. These are only a few aspects that define both of these companies without diving into financial statements and stock prices.The more important points we hope to reach in coming to a conclusion on the decision for you is what the companies plan to do with their futures. What challenges does each of these competitors face? What difficult decisions have each had to make for each of them to still be thriving as much as they are today? Looking Ahead The most important part of planning your future career with a company is to research what decisions they are making currently about guiding their future. The automotive industry faces several challenges in todayââ¬â¢s struggling economy while trying to make those choices.Globalization, Demographics, General Motors is currently going through a complete renovation with their new business model in place, comb ining automotive aspects with new digital technology, and competing with new entrants into the industry that now have a competitive advantage with smaller more economical alternative vehicles. In todayââ¬â¢s U. S. automotive market there are companies such as Nissan, Honda, Toyota, Fiat, and more who have become heavyweight competitors in the national and international industry.Detroit was for years the epicenter of the American automotive industry; it was not until recently when the North American Free Trade Agreement (NAFTA) allowed foreign companies to open factories in the South-Eastern areas of the country. This move actually gave foreign companies a great perception in the publicââ¬â¢s eyes because it created thousands of employment opportunities for locals and those who lived in northern states who were struggling to find jobs. The Southern Auto Corridorâ⬠which includes Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Ca rolina, Tennessee, Virginia, and West Virginia serves as the production center of foreign automotive companies and provides the biggest competitor for auto makers such as Ford and General Motors. They not only have to compete with the publicââ¬â¢s opinions of the companies providing better jobs, but also the foreign companies cornering the fuel efficiency market. Ford, since it was established has been an innovator in the automotive industry, from the T-model to the Ford F-150.Ford has set the standard with being the first to release new technology and set trends in the highly competitive industry. In the 1960ââ¬â¢s it was the Mustang and today itââ¬â¢s vehicles such as the Fusion, and Focus with incredibly economical technology setting the carââ¬â¢s estimated fuel economy over 40 miles per gallon. General Motors has also been one of the industries top competitors and most creative innovators. In the 1960ââ¬â¢s when Ford released the Mustang, setting an industry stand ard for American vehicles, General Motors released the Camaro and Firebird which became the Mustangââ¬â¢s number one competitor.Today they are at the top of the American automotive industry, releasing the Chevy Volt a hybrid vehicle that offers consumers enough fuel efficiency to make a trip to the gas station only once a month with regular charging. The competition continues between these two mega competitors in the research and development of hybrid vehicles, Sports Utility Vehicles that can hold large families and achieve the same fuel economy as the smaller hybrid vehicles.In todayââ¬â¢s economy efficient personal finance has become the key to our success, and as a smart business model Ford and General Motors has realized that creating smarter, more economical vehicles is the best way to increase consumer perception and retention. With gas prices fluctuating daily, hybrid and alternative vehicles have become the future of the automotive industry. They have become the futur e not only because of consumerââ¬â¢s personal finances, but because of global warming. The environmental affects of motor vehicles is threatening the way of life as we know it.Global Warming is a rise in the average temperature of the Earthââ¬â¢s atmosphere and is affected heavily first by the ocean, but secondly by large factories and vehicles such as cars and trucks giving off large amounts of CO2. As time goes on the Earth will be plagued with horrible climates and scarce resources, thatââ¬â¢s why the automotive industry and the people of the world are strongly pursuing alternative vehicle options to save the environment. The environment changes as well as the societal views and opinions. Cars that were once considered popular are no longer the talk of the town.The age group that vehicles are sold to is often identified by the amount of digital technology it has or the sport styled body kits. Demographic and Consumer behavior have always been a challenge for the automoti ve industry. It is why they change models yearly in efforts to incorporate new and improved functions. Ford Motor Co. and General Motors Co. are Americaââ¬â¢s legendary competitors in the automotive industry. There is not a person in the United States that does not know at least one or two vehicle models of either company.Who Has the Advantage? Ford Motor Company and General Motors have both competitive advantages over each other and over other automobile companies. Both companies make all types of automobiles, from cars to SUVââ¬â¢s, which gives them an advantage of offering all types of automobiles. ââ¬Å"Ford Motors adopted the strategy that allowed it low production cost by cutting all the excessive cost involved in its operations. â⬠(Ford Case Study) This strategy gave Ford a big cost advantage over other competitors in terms of lower cost.By cutting the costs on materials and production supplies that were not being used effectively, Ford increased their profits and could increase their market share. Ford increased its market position in the automobile industry by increasing consumer trust by fighting against bankruptcy. A competitive advantage that both companies have in the industry is the cost of their products. Both companies provide affordable vehicles that consumers are looking to buy during these hard economic times.Although the automobile industry has taken a huge hit in recent years due to the recession, they are still fighting hard to produce new and eco-friendly vehicles for consumers. General Motors has a competitive advantage in the selection of vehicles they offer to the public. Since General Motors is made up of four widely known automobile companies (Buick, Cadillac, Chevrolet, and GMC), they have a wider target market and are therefore able to appeal to more consumers. Both Ford and GM offer great service. This gives them a competitive advantage over other automobile companies that lack in service and part availability.Compani es such as Mercedes-Benz and Audi, which are built in foreign countries, sometimes take a little longer to get parts and that could make some consumers shy away from them. Our conclusion is that Ford Motor Companyââ¬â¢s ability to cut cost while still making a quality product gives them the advantage over General Motors. The Great Automobile Recession Both Ford Motor Company and General Motors have faced challenges in the past that were hard for them to overcome. We can start to look as recent as the last ten years to see challenges that had to be overcome.Ford and General Motors were both near bankruptcy due to the most recent depression. ââ¬Å"In 2006, Ford posted its biggest operating loss to date: $12. 6 billion. This coincided with continued deterioration in market share, with the majority of these losses being captured by Toyota and General Motors. From 1997 to 2007, Fordââ¬â¢s United States market share plummeted from 25% to 15%. â⬠(Oasis Consulting) Ford is makin g moves to try to get the company back on its feet and moving in the right direction. One thing that Ford did to get through these rough economic times was to sell Jaguar and Land Rover.They are also in the process of trying to sell Volvo, which could be very economically productive for them. The Ford Motor Company is trying to get rid of all their other companies to cut costs and help overcome the enormous debt owed by the company. General Motors went through the same economic challenges as Ford, except their situation was a little worse. As General Motors got right to the threshold of bankruptcy, they were bailed out by the U. S. Treasury in an effort to keep the United States automobile companies afloat. ââ¬Å"GM, critically short of operating cash, received a bridge loan from the U. S.Treasury, under the conditions that the company further accelerates a tough restructuring of its U. S. operations that had been underway for several years. â⬠(General Motors web site) These e conomic hardships pushed both of these companies to the limit, but they were both able to overcome these challenges and become stronger because of it. Due to the extreme consequences General Motors had to face during the recession, we believe that Ford Motor Company is in better shape as an overall company. General Motors had to be ââ¬Å"bailed outâ⬠by the government, which means that they were going bankrupt before being given money by the government.Company Success Both companies have had plenty success in their histories. One of Ford Motor Companyââ¬â¢s biggest successes is the creation of the Mustang in the 1960ââ¬â¢s. ââ¬Å"The sharp, four-seat 1965 Mustang became the ââ¬Å"darlingâ⬠of America. The ââ¬Å"love affairâ⬠brought about the sale of 100,000 Mustangs in the first 100 days. Total sales for the year reached 418,812, far exceeding the 100,000 projected by market research. â⬠The Mustang has been one of the most popular cars in the automobi le industry. For forty years, Ford has made a huge profit from the selling of the Mustang.Another success story was the creation of the Thunderbird. This car came out before the Mustang, and was equally as popular. ââ¬Å"The 1955 Thunderbird made its first public appearance in dealer showrooms on Oct. 22, 1954 with a selling price of $2,695, although delivery prices ranged from $3,000 to $4,000. The public went for the Thunderbird in a big way, placing more than 3,500 orders in the first 10-day selling period. â⬠This shows just how popular this Ford model was in its time. Two thousand dollars was a lot during that time period, and to sell that many means major profit for Ford Motor Company.General Motors also has their share of success stories. ââ¬Å"To be the best, General Motors must continually meet and exceed customer expectations. To be flexible and successful across our organizations ââ¬â Vehicle Manufacturing (Assembly, Powertrain and Stamping), Manufacturing Engi neering, and Service Parts Operations ââ¬â we use a single common manufacturing system to ensure high quality and reliability. â⬠This shows that General Motors takes great pride in making sure that each vehicle is created to the best of their ability. For most of the twentieth century, General Motors was biggest company in the automobile industry.We have given several reasons why we have chosen Ford Motor Company as the company you would prefer to work for. Ford Motor Company is in better financial shape, has remained a leader in employees overall Quality of Life, and has made smart, progressive, and innovative decisions concerning the future of their company as a leader in the automotive industry. General Motors, who had been bailed out by the government is making a turn around since the crisis, but the company is still searching for an identity as a brand, and has a lot of work to do in directing their company.There are several challenges for both companies and with comp etition comes job opportunities. As a communication consultant for Ford or GMC would be a great career, but our consulting group is sure that we have displayed to you that Ford is the company for you. Works Cited A&E Television Networks, LLC. ââ¬Å"William Durant creates General Motorsâ⬠. http://www. history. com/this-day-in-history/william-durant-creates-general-motors (2011). Dornbach-Bender, Rhett, Bill Slade & Joe Thorpe. ââ¬Å"Strategic Report for Ford Motor Company. â⬠Oasis Consulting. 20 April 2009. Web. 11 April 2012. http://economics-files. pomona. du/jlikens/SeniorSeminars/oasis/reports/F. pdf Ford Motor Company. ââ¬Å"An American Legend. â⬠Web. 13 April 2012. http://media. ford. com/article_display. cfm? article_id=81 Glassdoor. ââ¬Å"Ford Motor Reviewsâ⬠. http://www. glassdoor. com/Reviews/Ford-Motor-Reviews-E263. htm (2012). GM Historical Pamphlets. General Motors. http://www. gmheritagecenter. com/gm-heritage-archive/historical-brochures. html (2012). Sabatini, Jeff. ââ¬Å"GM now tying all employee bonuses customer Loyaltyâ⬠. Automotive News. http://www. autoblog. com/2012/06/05/gm-now-tying-all-employee-bonuses-to-customer-loyalty/. (2012). Sustainablity Report: ââ¬Å"Employee Satisfactionâ⬠.
Sunday, September 1, 2019
Lab Test: Tensile Testing
The mechanical properties of materials are determined by performing carefully designed laboratory experiments that replicate as nearly as possible the service conditions. In real life, there are many factors involved in the nature in which loads are applied on a material. The following are some common examples of modes in which loads might be applied: tensile, compressive, and shear. These properties are important In materials selections for mechanical design. Other factors that often complicate the design process Include temperature and time factors.The topic of this lab is confined to the tensile property of polymers. Figure 1 shows a tensile testing machine similar to the one used in this lab. This test is a destructive method, in which a specimen of a standard shape and dimensions (prepared according to ASTM D 638: standard test method for tensile properties of plastics) is subjected to an axial load. During a typical tensile experiment, a dog-bone shaped specimen Is gripped at I ts two ends and Is pulled to elongate at a determined rate to Its breakpoint; a highly ductile polymer may not reach its breakpoint.The tensile tester seed in this lab is manufactured by Insertion (model 5569). It has a maximum load of 2 or 50 ink and a variable pulling rate. The setup of the experiment could be changed to accommodate different types of mechanical testing, according to the ASTM standard (e. G. Compression test, etc). For analytical purposes, a plot of stress (o) versus strain (E) Is constructed during a tensile test experiment, which can be done automatically on the software provided by the instrument manufacturer. Stress, in the metric system, is usually measured in N/ mm or Pa, such that 1 N/mm = 1 Pa.From the experiment, the value of stress is lactated by dividing the amount of force (F) applied by the machine in the axial direction by its cross-sectional area (A), which is measured prior to running the experiment. Mathematically, It Is expressed In Equation 1. T he strain values, which have no units, can be calculated using Equation 2, where L Is the Instantaneous length of the specimen and LO Is the initial length. (Equation 1) (Equation 2) A typical stress-strain curve would look like Figure 2. The stress-strain curve shown In Figure 2 Is a textbook example of a stress-strain curve.In reality, not all stress-strain curves perfectly resemble the one shown In Figure 2. This stress-strain curve Is typical for ductile metallic elements. Another thing to take note is that Figure 2 shows an ââ¬Å"engineering stress-strainâ⬠curve. When a material reaches its ultimate stress strength of the stress-strain curve, its cross-sectional area reduces dramatically, a term known as necking. When the computer software plots the stress-strain curve, it assumes that the cross sectional area stays constant throughout the experiment, even during necking, therefore causing the curve to slope down.The ââ¬Å"trueâ⬠stress- change in the cross section al area of the specimen throughout the experiment. Theoretically, even without measuring the cross-sectional area of the specimen during the tensile experiment, the ââ¬Å"trueâ⬠stress-strain curve could still be constructed by assuming that the volume of the material stays the same. Using this concept, both the true stress (UT) and the true strain (ET) could be calculated using Equations 3 and 4, respectively. The derivation of these equations is beyond the scope of this lab report. Consult any standard mechanics textbook to learn more about these equations.In these equations, LO refers to the initial length of the specimen, L refers o the instantaneous length and o refers to the instantaneous stress. (Equation 3) (Equation 4) Figure 2 also shows that a stress-strain curve is divided into four regions: elastic, yielding, strain hardening (commonly occurs in metallic materials), and necking. The area under the curve represents the amount of energy needed to accomplish each of these ââ¬Å"events. â⬠The total area under the curve (up to the point of fracture) is also known as the modulus of toughness.This represents the amount of energy needed to break the sample, which could be compared to the impact energy of the sample, determined from impact tests. The area under the linear region of the curve is known as the modulus of resilience. This represents the minimum amount of energy needed to deform the sample. The linear region of the curve of Figure 2, which is called the elastic region (past this region, is called the plastic region), is the region where a material behaves elastically. The material will return to its original shape when a force is released while the material is in its elastic region.The slope of the curve, which can be calculated using Equation 5, is a constant and is an intrinsic property of material known as the elastic modulus, E. In metric units, it is usually expressed in Pascal (Pa). (Equation 5) Figure 3(a) shows typical stre ss-strain curves of polymers. The figure shows that materials that are hard and brittle do not deform very much before breaking and have very steep elastic modulo. The mechanical property of polymers generally depends on their degree of crystalline, molecular weights and glass transition temperature, Tug.Highly crystalline polymeric materials with a Tug above the room temperature are usually brittle, and vice versa. When a semi-crystalline polymer undergoes a tensile test, the amorphous chains, will become aligned. This is usually evident for transparent and translucent materials, which become opaque upon turning crystalline. Figure 3(b) shows a diagram showing the mechanical property of some common polymers. Important! Make sure you wear safety glasses before starting any operation. Your eyes could be hurt by a broken piece of polymer. Also wear gloves to protect against any residue on the machine and samples. . 1 Specimen Preparation The polymer specimens were injection-molded int o dog-bone shapes. Their dimensions were determined according to the ASTM D 638 standard mentioned earlier in the introduction. (1) Measure the thickness, width and gage length of polymer samples in mm. These dimensions should be approximately the same for each sample. (2) Also make note of any sample defects (e. G. Impurities, air bubbles, etc. ). The following samples will be tested: 1) Polypropylene (UP), polystyrene (AS), polycyclic acid (polymer), high density polyethylene (HIDE), and Dentally for analysis of mechanical properties. ) Polystyrene: to compare effects of feeding direction on mechanical properties. 3) Polypropylene: to analyze effects of strain rate on mechanical properties. . 2 Bluebill Software Setup 1) Turn on the tensile test machine. The switch is located on the right side of the machine. Also turn on the video extensors. (2)Go to the desktop and double-click on the ââ¬Å"Bluebillâ⬠icon. (3) On the main page, select Test to start a new sample. Name your test and click Browse to select the folder you would like to save it in. Click next. (4) Choose which method you would like to use.Create and save a new method if needed. (5) Method set up: Save after any changes are made. General: used for display purposes Specimen: specifies sample dimensions and parameters. A doggone sample is used for tensile testing. Select rectangular, and specify the width, thickness and gauge length of the sample. The gauge length is the distance between the clamps before starting the test. Control: describes the actual test. Select extension for mode of displacement, then specify the rate of extension. Most use 5 mm/min or 50 min/mm, depending on if you want a slow or fast test.End of Test: identifies the criteria for the end of the test. A large load drop is experienced when sample failure occurs. For this test, when the sample load drops by a certain percentage of the peak load, he machine will stop. Data: specifies if the data is acquired manually or au tomatically, while the strain tab recognizes whether the strain is measured from the video exterminates or the extension. Results and Graphs: select what data is shown and how it is displayed. (1) Make sure the proper load cell is installed, either 2 ink or 50 ink depending on the load range and sensitivity of the sample.To switch load cells, make sure the machine is off. Unscrew the bolts and remove using the handle. Make sure to plug the new load cell into the port behind the machine. (2) Calibrate the load cell by licking on the button in the upper right hand corner. Make sure all loads are removed from the load cell and click calibrate. (3) Install the correct type of clamps for the testing. For tensile testing, non or ink samples can be used. Install the clamps using the pins. Also install height brackets if needed. Zero the load once the clamps are installed. 4) Press the up and down arrows on the controller until the clamps are Just touching. Press the reset gauge length butt on at the top of the screen to zero the position of the clamps. (5) Use the up and down arrows until the clamps are about 100 mm apart. This is a typical gauge length for the dog bone samples. (6) Place the polymer sample between the grips of both the tensile test machine. While holding the sample vertically with one hand, use another hand to turn the handle of the top grip in the closing direction as tightly as possible. The specimen should be gripped such that the two ends of the specimen are covered by the grip, approximately 3 mm away from its gage-length. It is important that the specimens are tightly gripped onto the specimen grips to prevent slipping, which will otherwise result in experimental errors. ) (8) Make sure that the specimen s vertically aligned, if not a torsion's force, rather than axial force, will result. (9) Turn the bottom handle in the ââ¬Å"closeâ⬠direction as tightly as possible. Visually verify that the sample is gripped symmetrically at its two en ds. 10)Zero the extension by pushing zero extension button at the top of the screen. Also zero the load if needed. Wait for a few seconds to let the computer return its value to zero. 2. 4 Tensile Test (1) Enter geometry of the sample before starting. (2) Click on the Start button. Both the upper and bottom grips will start moving in opposite directions according to the specified pulling rate. Observe the experiment at a safe distance (about 1. 5 meters away) at an angle and take note of the failure mode when the specimen fails. (NOTE: Be sure to wear safety glasses.Do not come close to equipment when the tensile test is running). (3) A plot of tensile stress (Amp) versus tensile strain (mm/mm) will be generated in real-time during the experiment. 2. 6 End of Test (1) The machine will stop automatically when the sample is broken. (2) Press the ââ¬Å"Returnâ⬠button on the digital controller. Both the upper and lower grips will be returned to their original positions automatica lly. 3) Turn the two handles in the open directions to remove the sample (4) Repeat the previous steps for any additional tests. 5) When finished, save your file and click Finish. This will export your data into a PDF and individual data files. (6) Clean up any broken fragments from the specimens. (7) Turn off the machine and exit the program when finished. Graph UP (50 mm/mm extension), AS (2 feed inputs), PLAN, HIDE and Dentally results using raw data files. There should be two tests for each polymer, but Just pick one to graph. Construct the true stress-strain curves for each polymer (hint: use Equations 3) and (4) provided in the Introduction section).Calculate Young Modulus for each material and testing condition and compare experimental values with literature values. Discuss any differences in mechanical behavior between the polymers (use pictures! ) Analyze the fracture modes of each sample (ductile fracture, brittle fracture, or intermediate fracture mode). Using the data fo r polypropylene, discuss the effects of strain rate on the mechanical behavior of the polymers. Using the data for polystyrene, compare effects of feed direction on the mechanical behavior. Explain any unexpected results.
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