Eastern Religion Essay Example | Topics and Well Written Essays - 250 words

Eastern Religion - Essay Example The reason why these rules are so important is that they have both literal usefulness in preserving the health of believers and symbolic usefulness such as forging unity between them in a potentially hostile world. A recent review of the effects of religiously motivated food habits on health concluded that â€Å"dietary restrictions, with the exception of strict vegetarianism (vegan diet) of most of the religions might be substantially effective in preventing, treating or controlling a disease† (Sarri et al., 2006, p. 18). Clearly there is a good medical reason to avoid some meat and dairy products in hot countries, where these foods harbour disease. Interestingly, the same article points out that there are also psychological and social benefits in participating in these rituals, which supports the idea that it is not just avoidance of foods that is beneficial, but the way a whole religious community sets itself apart and binds itself together through its food-related rituals. The very complex laws in Judaism have also another purpose, namely to show obedience to God, and to ingrain self-control (Kashrut article). The same is true of the strict rules of Ramadan for Muslims. Clearly there are physical, moral and social reasons why food prohibitions are practised in all major world religions and that is why they are so important. Sarri, Katerina O., Higgins, Siobhan and Kafatos, Anthony G. â€Å"Are Religions â€Å"Healthy?† A Review on Religious Recommendations on Diet and Lifestyle.† Journal of Human Ecology Special Issue 14, (2006), pp. 7-20. Web. [Accessed October 27,

Disney Corporation Through The Eyes Of A Marxist

Disney Corporation Through The Eyes Of A Marxist The Walt Disney Corporation has just about dipped its fingers within everything consumer based. To give you a picture of just how much Disney is involved in our society, here is exactly where Disney has its foot in the door. From Walt Disney studios (who owns Walt Disney Pictures, Pixar, Touchstone Pictures, Miramax Films); to Walt Disney studios Home Entertainment; to Disney Theatrical Productions (who is one of the largest producers of Broadway musicals, including Disney Live Family Entertainment and Disney on Ice); to the music within their motion pictures (including Walt Disney Records, Hollywood Records, and Lyric Street Records) (8). That is all only within the Walt Disney Studios department of the Disney Corporation. There is also the Disney theme parks and resorts. Since its first park, Disneyland Park in Anaheim, California opened, the Parks and Resorts department has grown to encompass the world-class Disney Cruise Line, eight Disney Vacation Club resorts (with more than 100,000 members), Adventures by Disney (immersive Disney-guided travel around the world), and five resort locations (encompassing 11 theme parks, including some owned or co-owned by independent entities) on three continents (8). There are also the Disney consumer products, which extend the Disney brand to merchandise ranging from apparel, toys, home dà ©cor and books and magazines to interactive games, foods and beverages, stationery, electronics and fine art. [Disneys publishing company,] Disney Publishing Worldwide is the worlds largest publisher of childrens books and magazines, reaching more than 100 million readers each month in 75 countries. Disneys imprints include Disney Libri, Hyperion Books for Children, Jump at the Sun, Disney Press, and Disney Editions (8). Disneys official shopping source is disneystore.com. The Disney stores retail chain is owned and operated by an unaffiliated third party in Japan under a license agreement with The Walt Disney Company. [However,] Disney owns and operates the Disney Store chain in North America and Europe. (8) There are also the various media networks that Disney owns or is majorly affiliated with. From broadcast, to cable, to radio, to publishing and internet business, Disney is tuned into everything. Their keys networks are Disney-ABC Television Group, ESPN Inc., Walt Disney Internet Group, and ABC owned television stations. (8) The Disney-ABC Television Group is home to the ABC Television Network, the Disney Channel, ABC Family, SOAPnet, AE Television, and the Radio Disney Network. When it comes to ESPN, however, with its six domestic cable television networks (ESPN, ESPN2, ESPN Classic, ESPNEWS, ESPN Deportes, and ESPNU) along with ESPN International; ESPN Radio; ESPN.com; ESPN The Magazine; ESPN Enterprises; ESPN Zones (their restaurants); ESPN360.com; ESPN Mobile Wireless; ESPN On Demand; ESPN Interactive; and ESPN PPV; the Disney-ABC Television Group only owns 80%, whereas a separate company (The Hearst Corporation) owns the other 20%.(8) So, who is at the top of this money making consumer machine? His name is Robert A. Iger, and in 2008 alone he grossed $51,072,580 (3). A merchandise hostess intern makes about $6.50 per hour. A research specialist, PhotoPass photographer, and guest relations hostess makes an average of $10.00 per hour. Managers make about $29.00 per hour, whereas a ride show technician makes about $23.00 per hour. (4) Why is it that there is such a gap in pay between employees and employers? What would Karl Marx think? With all of the profit the Disney accrues annually from its vast consumerism, the distribution of its profit amongst its employees is greatly skewed. Marx would say that Disney is exploiting its employees and the Disney has far too much excess profit. He would argue that Disney pays its customer service employees close to minimum wage when they are more than capable to be paying their workers a lot more. Disney also pays its managers and supervisors a little more than who they oversee so they will still stick up for their bosses and keep the repression of the workers stable. Also, those who earn the minimum paid work may also be keeping themselves down by working these jobs because they think they too may climb the ladder to success (class reading The Origin and Context of Karl Marxs Thought). If we were to classify people into Marxs two social classes, he would describe the top Disney executives as the bourgeoisie, and the laborers (their maintenance team, retail clerks, park ride o perators, restaurant employees, etc.) are the proletariat. Alienation can be observed on both sides of the spectrum, whether were looking at the top executives or the laborers of Disney. In this quote from The Holy Family, Marx says that the bourgeoisie and proletarians are equally alienated, but experience their alienation in different ways. The propertied class and the class of the proletariat present the same human self-estrangement. But the former class feels at ease and strengthened in this self-estrangement, it recognizes estrangement as its own power and has in it the semblance of a human existence. The class of the proletariat feels annihilated in estrangement; it sees in it its own powerlessness and the reality of an inhuman existence (Engels Marx, 1845). This may be seen that as the Disney executives are alienated, they feel strengthened by this with their own power, whereas the Disney laborers feel their alienation as a form of powerlessness. Marx may also believe that Disney laborers are alienated for many other reasons. He would say that they are operating things that they, in turn, would never own themselves. For example, employees who work at the theme parks will never experience what it is like to be at the park for leisure, unless its a free ticket every once in a while from corporate. Even then, the ticket has restrictions for certain days and seasons. Also, he would say that the Disney laborers inevitably lose control of their lives and selves, in not having any control of their work. They would never become autonomous, self-realized human beings except in how the bourgeois want the workers to be realized (class reading The Origin and Context of Karl Marxs Thought). Within the corporations hiring practices, Disney is not very open to negotiations. They just pitch a package to you, which the prospective cast member can either accept or decline. Marx would probably use this modern day analogy, if he could, that Disney is a 750 pound gorilla in the marketplace and that they know it and arent afraid to use it. For its customers Disney is a place of Imagination, magic, fantasy, romance, adventure, inspiration, family, and so much more. These are the feelings we encounter when we experience anything Disney as a society. Disneys goal for its consumers is to be seen as the happiest place (and products) on earth. The Walt Disney Corporation has been a powerful force in creating childhood culture around the world. Disneys massive success is based on images of innocence, magic, and fun. Its animated films in particular are praised as wholesome family entertainment endorsed by teachers and parents, and immensely popular with children (Feng Sun, 2001). Childrens imaginations have been the product of Disney for many generations now. Its become the ultimate form of fantasy, one that never needs to be questioned. Marx would say that we, as a society, are fools. He would argue that Disneys bourgeois philosophy has clouded our minds to see our world as they want us to see it. The messages of innocence are really messages of passivity, domesticity, and frailty for woman; while messages of adventure and fun really have underlying tones of power, violence, and a false notions of hope in the eyes of our little boys. In a sense, the Disney Corporation perpetuates the ideas of achieving the traditional American dream, while these executives know full well that the society they wish to see has been lost to time for quite a while now. Marx would describe the societal image of Disney as a secular opiate for the people (7). He would argue by saying that this state and this society produce[d Disney], which is an inverted consciousness of the world, because they are an inverted world (7). This meaning that the aspects to which Disney is fantasy ridden is opposite from what our society is. Disney has become an escape for us. He would go on by explaining that Disney is the fantastic realization of the human essence since the human essence has not acquired any true reality (7). Meaning that Disney is our imagination come to life. Disney is everything we wish could be within our world in regards to fantasy, and its everything they wish our value system would be. So who else could possibly shed some light on this subject but Max Weber? He would argue with Marx, saying that his thoughts of social stratification do not apply to Disney because there are many other jobs that are affiliated with Disney, but not of Disney, like independent contractors that are virtually ambiguous to the Disney executives. Weber would most likely believe that what Disney is doing is efficient and fair because what theyve been doing is the most effective for them. In the social world, Disney is all about family. They have been trying to uphold and instill the values of the past within virtually all of their consumer products. For Weber, this has a hint of value rationality. He would think that Disney executives utilize this bottom line thinking. They have weighed the costs and benefits of their choices and have gone with whatever brings them the most profit (Phillips). However, Weber would explain that the Disney executives would not apply to his traditional rationality approach because aspects of their corporation are continually changing. From the switch to digital animation from analog animation; updating their amusement park rides to fit todays technology; and even answering to the calls of society to finally create an animated film featuring an African American princess. Theyre not sticking with what theyve always known. Disney is constantly innovating to keep up with technology. Socially, however, Weber would agree with Marx by saying that Disney is sticking to its traditional roots by trying to uphold what they view as good moral values (class reading on Weber). Weber would also argue with Marx about how our society works. Marx says that we are all under control by the bourgeoisie: seeing our society in the ways they want us to view it. Disney wants us to see our society through the messages they imbed in their products. Weber would say that our society should be value free and to just let the chips fall where they may (Phillips). Disney is just doing what it wants to do: it is up to us to determine what way we perceive their messages. Weber would also say that Disney is a business bureaucracy: its goal is to maximize its profit. He would describe Disney within his ideas of social stratification: a combination of class, status, and party (class reading on Weber). These three are independent, yet linked (Phillips). Disney has class in the form of having an exorbitant amount of money; status in the way that virtually everyone knows of Disney, and its usually a good notion; and party in the way the Disney has tremendous power within the market and media (class reading on Weber). Within certain aspects of Disney, Marx and Weber share similar ideologies and in others they are on completely separate pages. Both theorists serve valid, rational points. There is no bias within this research: all ideas of Disney are objective and may not be what the theorists may view. All inquiries are based on their prior ideologies.

Inner-city Elementary After School Programs Essay examples -- Essay Pa

Inner-city Elementary After School Programs Inner-city elementary age kids face many challenges in and out of the classroom. These challenges range from education day in and day out, as well as, sometimes growing up in an impoverished family and community. Factors also include peers which these kids come into contact with at school, in the streets and at home. Kids today need more than ever an extra push of positive motivation from mentors. I believe that this constructive mentoring begins with after school programs. After school programs give kids the opportunity to work one on one with an adult to reinforce encouragement and teach more than just text education. Because I have participated as a volunteer at an after school program, I have seen first hand the positive impact such programs can generate among elementary aged kids involved. These after school programs are very important for the future of thousands of elementary aged kids. For those less fortunate kids that do not have supportive parents or appropriate supervision at home, after school programs give those children a chance to receive constructive attention from a mentor. Because I feel these programs are so beneficial, I am very interested in the further spread of after school programs among public schools nationwide. However, the progress of the elementary mentoring must begin one school district at a time. After school programs can potentially decide the direction of many elementary age students? futures, as well as the communities in which they live. After school programs serve a great advantage to inner city elementary age kids by allowing them the opportunity to interact in a supervised location with mentors, because these mentors do no not only te... ...EBSCO. DU Penrose Library, Denver. 21 Jan. 2005 . Reyes, Damaso. ?Urban Dove raises kids hopes.? The New York Amsterdam News 17 July 2003: 6. Roffman, Jennifer G, Maria E. Pagano, and Barton J. Hirsch. ?Youth Functioning and Experiences in Inner-City After-School Programs Among Age, Gender, and Race Groups.? Journal Of Child and Family Studies 10 (2001): 85-100. United States. Dept. of Education. Working for Children and Families: Safe and Smart After-School Programs. Washington GPO: 2000. (_ _.) Dept. of Education. What Works: Components of Exemplary After-School Programs. Washington: GPO, 2000. 13 Feb 2005 . (_ _.) Dept. of Education. 21st Century Community Learning Centers. Jessup, MD: GPO, 2000. 21 Feb 2005 .

The Goal A Process Of Ongoing Improvement Accounting Essay

The mill green goodss machined assemblies furnished to other workss in the UniWare division as constituents of end-items, and besides sold straight as trim parts assemblies to larger end-user clients. The company has a competent and well-trained staff, each of whom is a capable affair expert in their several maps. UniCo is led by extremely experient directors, each of whom has been exposed to progressively broadened duties for different UniCo maps. UniCo ‘s clients want quality merchandises delivered on-time at a sensible monetary value. In order to command monetary values, UniCo ‘s direction has become progressively efficient at cut downing costs in several operational countries. Fiscal public presentation coverage is provided at every degree of production in keen item so that functional cost budgets can be produced and managed with great preciseness. Automation has been introduced at several degrees to increase production efficiencies and have resulted in unprecedented nest eggs in production clip and station production rate. Even with the debut of the robotics, somehow direction has been able to fulfill the rigorous demands of its nonionized work force to accomplish para in its labour dealingss.Problem faced by Alex ‘s divisionAlex ‘s works portions some not-so-complimentary common traits with real-world organisations. He has orders surrounding on two-months behind scheduled bringing day of the month. He has over $ 20 million in unsold finished goods stock list sitting in a local warehouse. The points that can be delivered are being hurried up through the mill with overtime and particular handling involved at every measure. As a consequence of the bringing slippage, gross revenues are decelerating down, stuff costs are skyrocketing, and every efficiency metric is heading downward at an dismaying rate. Furthermore, the division is confronting an increasing hard currency deficit which in bend might take to its inability to pay rewards. The company informs Alex that he has 3 months to turn around the state of affairs else by the terminal of the financial twelvemonth, UniCo would close down this unprofitable operation and sell them off to a highest bidder. Alex ‘s occupation and calling are now on the line as a new proprietor would non desire to maintain an unprofitable or uneffective director around to run the same organisation.Meeting JonahAlex by pure opportunity ran into person who introduces him to another manner of believing about his state of affairs, his old natural philosophy professor Jonah. Alex, describes his house ‘s investing in mechanization and how it has led to increased productiveness. Jonah, in bend, questions Alex about some cardinal identifiers of productiveness such as diminishing stock list, cut downing disbursals, and selling more merchandises. Although Alex could n't affirmatively react to any of them, at that point, he was confident that the issues faced in his works were merely some annoyance jobs, non the death of his full organisation. Jonah takes a minute to uncover the false belief of logic in Alex ‘s concluding – holding accepted many things without oppugning the common sense in their intent and application. Jonah leaves Alex to chew over the construct of productiveness and what it means to a concern.Identifying the GoalProductivity is defined as carry throughing something in footings of ends. In order to place the end, Alex has a thought session with his works accountant Lou, and they both agree that â€Å" The end of any concern is to increase net net income while at the same time increasing return on investing and hard currency flow, or fundamentally to do money † . Though they arrived at a end, neither was cognizant of a scheme to accomplish all 3 at the same clip.Introduction of new constructsWhen Alex discusses this with Jonah, he reveals that operationally, a concern must increase throughput, while at the same time cut downi ng stock list and operational disbursals. Throughput: Rate at which the system generates money through gross revenues. Inventory: It is the money invested in things intended to be sold. Operational disbursals: All the money spent to change over stock list into throughput. When Alex asks how he ‘s supposed to mensurate these elements, he is reminded by Jonah that, â€Å" We are non concerned with local optimums, † mentioning to conventional cost accounting studies. Jonah is a busy single and Alex realizes that Jonah will supply Alex with the concepts for him to divine the replies to the implicit in constructs. Alex must believe through the replies on his ain.Identifying the Core ProblemAlex takes clip to believe about how the three measurings would use to his peculiar state of affairs. He gathers together his focal point group which consists of Lou, the accountant, Bob, the production director, and Stacey, the stock list control director to bind operational solutions together for the full works. Together they reveal that the beginning of the monolithic stock list is the consequence of overrun of unneeded parts being made to unnaturally maintain the efficiency metrics up. Alternatively of bring forthing what is needed for gross revenues, th e works is bring forthing every individual portion every phase can manage. Capacity for bring forthing needed parts is unavailable because it is being tied up bring forthing the extra parts. Jonah reveals that: Money is most of import to direction over efficiency. Cost accounting is the figure one enemy of productiveness. A works in which everyone is working all the clip is inefficient. Jonah points out that the lone manner to make extra stock list is by holding extra work force. By paring extra capacity to cut disbursals, without cut downing stock list and increasing gross revenues you trigger downward throughput and increased stock list. If you attain merely one or two of the three elements of productiveness measuring, you are non working towards your end – to cut down operational disbursal and cut down stock list while at the same time increasing throughput.Dependent events and statistical fluctuationsJonah reveals that when capacity is trimmed to marketing demands, throughput goes down and inventory skyrockets. The transporting costs of stock list, an operational disbursal, besides go up. This addition tends to countervail the nest eggs presented by the original effort to lower operational costs through labour decreases. If capacity is trimmed to run into demand, demand continues to drop, transporting costs go up, and finally you have no more market left for a mountain of stock list. Two specific phenomena are identified which cause this consequence – dependent events and statistical fluctuations. Dependent events are a series of events that must take topographic point prior to another one beginning, or in other words, the subsequent event depends on the 1s prior to it. Statistical fluctuations are the consequence of certain types of prognostic information that can non be determined exactly. These fluctuations influence anticipation of mistake per centums, market demand estimations, and efforts to mensurate productiveness. Alex understands these 2 phenomena when he goes on a hike trip. During the hiking, he notices that the line of tramps exhibits an uneven form of stretching farther and farther apart the longer they hike. He notices that one tramp Herbie appears to be keeping up the staying behind him. Harmonizing to direction scientific discipline, even though these tramps are all at different rates, their mean rate of advancement should be estimable. This mean rate should go the nominal rate of advancement for the full troop. Alternatively the troop is doing concluding advancement, or finishing the hiking, at the rate of its slowest member, Herbie. The hiking is similar to a set of dependent events capable to statistical fluctuations. Over clip, the fluctuations do non average out, but instead accumulate because the influence of dependent events limits the chances for addition fluctuations. The length of the line of tramps becomes comparable to the entire production clip of a procedure. Alex tries an effort at re-balancing the capacity by puting Herbie at the forepart of the line, that manner the production length wo n't be given to stretch out as earlier. It does n't stretch, but it ‘s still traveling every bit slow as Herbie. Herbie must be made faster, or addition throughput capacity, in order for the whole line to derive throughput. Herbie ‘s back pack burden is lightened and distributed among the troop and the full troop doubles its gait as a consequence of the alteration.Identifying ConstrictionsAlex returns to the works merely to hold his observations in the hike trip confirmed by a production capacity trial. Jonah now introduces the concepts of constrictions and non-bottlenecks. A constriction is any resource whose capacity is equal to or less than the demand placed upon it. A non-bottleneck is any resource whose capacity is greater than the demand placed upon it. If bottleneck capacity is kept equal to demand, and demand beads, costs will travel up ensuing in a loss of money. The aim is to keep capacity at somewhat less than demand. Alex now starts to place the works ‘s constrictions. The two obvious constrictions turn out to be the multi-process mechanization machine and a heat-treating furnace. The multi-process mechanization machine NCX-10 can treat an point taking 16 proceedingss and 10 operators in 10 proceedingss and utilizing merely 2. But there is a six month lead clip to develop a NCX-10 operator because of the forte place demands. And trained operators are go forthing the company faster than it can re-train replacings, so the machine is n't running at full capacity which makes it a non fully-utilized constriction. The furnace is being run at partial tonss because of expediting, another non-fully utilised constriction.Optimizing ConstrictionsIn order to extinguish constrictions, Alex invites Jonah for a works circuit during which he notes that the composing of much of the work-in-process waiting at each of the constrictions is really non-saleable parts destined for warehouse storage. This is concealed extra capacity. He asks about alternate methods which could be used in add-on to the present procedures, turn toing the old retired machines as a possible capacity beginning. He asks if every portion really needs to be processed by the constriction and identifies extra concealed capacity. Alex learns to see utilizing alternate procedures or off-load to increase capacity. Quality controls should be placed prior to a constriction to guarantee the constriction will non be treating faulty parts and blowing valuable constriction procedure clip. Rejecting stuffs prior to the constriction so becomes simple bit instead than devouring extra capacity. Procedure controls at a constriction should be designed to guarantee zero defects based processing to minimise re-work and system impact costs. The squad determines that one of the implicit in causes of their present parts pile-up at the constrictions is because the operator can non state the difference between a bottleneck-destined portion and an ordinary 1. The operator, in an effort to maintain busy, processes batch after batch of non-bottleneck parts when what they truly need to make is work on constriction parts. They attempt a solution for this by puting placing tickets on the parts which are destined for a constriction procedure. The bottle cervix capacity is increased by remembering old machines which ensuing in an addition in constriction capacity. The furnaces are non being manned by dedicated forces to maintain them runing and reloaded during the idle times, so extra forces are assigned to them on a full-time footing. Additionally, some of the constriction chiefs come up with methods of streamlining their procedures to increase throughput at their Stationss. And for a clip, things seem to be bettering – stock lists are easy shriveling and more backlog orders are being filled.New jobs come upA new job is revealed with deficits of non-bottleneck parts now happening in add-on to the constriction parts. This could be potentially a new constriction as a consequence of overtaxing the remainder of the system. Triping a resource and using a resource are non-synonymous because non-bottleneck stuff continued to be fed into the system in order to keep the production efficiency quotas, non-bottlenecks began turning out maximal units of non-bottleneck parts choke offing the work-in-process stock lists at constrictions and at non-bottleneck Stationss. Triping a resource is merely turning it on. Using it means doing usage of the resource in a manner that moves the system towards the end. A new stuff release system was developed which triggers release of constriction stuff merely at the rate at which the constrictions need it, instead than being triggered by non-bottleneck idle clip. Jonah shows that they can utilize the same methodological analysis to develop a release system for stuffs throughout the system. By cognizing when the constriction parts will make concluding assembly, the release of the non-bottleneck stuffs can be timed to co-occur along the other paths.Improvement in consequencesAll the stairss to place and extinguish constrictions resulted in better consequences. Peach was impressed, but non sufficiently to name off the division sale. Alex agrees to another 15 per centum betterment in the net net income in order to turn out that the alterations are non fleeting or alone. As it turns out, Jonah indicates that after burden reconciliation is performed to run into market demand without extra production, the following logical measure is to cut down the batch sizes to cut down the entire capital committedness used during production. Decrease in batch sizes besides reduces the entire clip spent in work-in-process. Less clip spent in production increases the velocity of throughput every bit good as a faster turn-around on client orders. Shorter lead times result in better response to the market demands. The four primary clip constituents include: setup clip, procedure clip, queue clip ( associated with constrictions where parts wait for a machine to go free ) , and wait clip ( associated with non-bottlenecks when a portion waits for another portion to go on treating ) . Time saved at a non-bottleneck is fanciful because when non-bottlenecks are being set up, the clip spent is taken off from idle clip, non production clip. Economic batch measures are calculated based upon the whole system and non the constrictions themselves. As a consequence, most batch sizes are non optimized to the Stationss most affected by them — the constrictions. Now that the works has the potency of reacting better to market demands, Alex focuses on the 3rd constituent of productiveness measuring, that of gross revenues throughput, and gets the division gross revenues director, Johnny Jons, to market his works ‘s improved capacity. Together they manage to bind down a major contract utilizing a combination of incremental bringings and low measure pricing. This sets the phase for carry throughing the 15 per centum betterment Alex promised to Peach.Accounting ImpactSmyth, the division productiveness director and viing works director, sets out to place what Alex is making to his works by originating an internal audit. As a consequence of the labour alterations and the non-bottleneck idle times the cost studies show an addition in per unit costs. Smyth calls Alex in to explicate himself in visible radiation of the audit findings. Alex illustrates specific points that are in direct contradiction with conventional fabrication premises: We should equilibrate the flow with demand, non capacity. The degree of activity from which the system is able to gain is non determined by single potency but by some other restraint in the system. Triping a resource and using it are non the same. An hr lost at a constriction is an hr lost by the full system. An hr saved at a non-bottleneck is worthless. Performance of an operation should be evaluated by its bottom line. Smyth presents his findings – that Alex ‘s works has decreased productiveness, increased merchandise cost, and improper attachment to processs throughout the organisation. This was beliing grounds that the works has turned solid net incomes and lowered operating disbursals, increasing hard currency flow. The division accountant pointed out that Alex ‘s works represents the ideal combination of bringing velocity, low cost, and flexibleness that the market truly needs. With this Alex was appointed as the division director. The ground Alex received support of the division accountant was because Lou, the program accountant had been working hard behind the scenes re-crunching the Numberss and placing an extra defect in the conventional cost accounting procedure – rating of stock list costs. Even though utilizing the hard currency method would clearly show the lessening in work in procedure and finished goods stock list, and decreases in purchased stuff costs, the traditional accrual method shows these actions as period losingss since hard currency payment turning away is non recorded until the following accounting period. In re-calculating the fiscal statements, Lou found a jutting 20 per centum bottom line betterment alternatively of the promised 15. But alternatively of giving these cumbrous accounting accounts to Alex to utilize in his defence, Lou took the consequences straight to Frost, the division accountant who understood the branchings of the NumberssDecision5 primary stairss identified to better procedures are: Identify the system restraints Decide how to work the system ‘s restraints Subordinate everything else to the above determination Promote the system ‘s restraints If in the old stairss, a restraint has been broken, return to Step 1, but do non let inactiveness to do a system ‘s restraint Due to the betterments, the works now has twenty percent extra capacity available to carry through demand. It turned out that Europe has many possible clients, but the monetary values they demand are so low below the domestic market, UniCo could n't perchance take them without losing money. Alex pointed out that when production is used from trim capacity, the lone costs are the cost of the stuffs and as such, any monetary value above stuff cost represents net income. Combined with an unbelievably short bringing clip to close out unimproved rivals, the company has pocketed many trades guarantee the future gross revenues of the works.

Vegetarian Diet: a Good Practice to Lose Weight or Not

Vegetarian Diet: A Good Practice to Lose Weight or Not? Obesity is one of the major problems of modern societies. At this present, Thai people are getting fatter. According to Kasikorn Research Centre, the researches in 2008 indicates that the number of Thai people classed as overweight is expected to increase between 10 – 12 millions, which is almost 1 in 6 people of the country. However, nowadays, people are more concerned about their health and fitness. They want to be good looking and healthy, so people are looking for ways to lose weight. One popular dietetic practice is vegetarianism.In many areas, people are vegetarians because of inadequate income, lack of animal products, and religious belief. Vegetarian diet becomes the most popular diet practice as it has been proved to lose weight effectively. However, vegetarian diet remains a controversial issue among people. Some people claim that vegetarian diet is lack of nutrients, unhealthy and a difficult practice. However, vegetarian diet is a good practice for losing weight as it benefits weight loser in many ways. Firstly, vegetarian diet is an effective practice to lose weight.Many studies indicate that vegetarian dieters can lose weight very fast. The easiest concept of losing weight is people have to eat fewer calories than they expend. Vegetarian diet helps people lose significant weight since vegetarian foods which include vegetables, fruits and grainsarevery low in calories. Moreover, there are other supporting factors. The fact is fruits and vegetables contain a large amount of water and fibers which enable people to feel full quickly. From the scientific study, human body can absorb vegetable nutrients better than meat.Besides, vegetarians can eat unlimited amount of high-fiber foods without feeling hungry. Furthermore, eating vegetables helps increase calories burnedafter meal since the nutrients from vegetables are digestedfaster than from meats. Also, the consumption of whole grains, one of the staples of vegetarian diets, is proved to be associated with a lower body mass index and waist circumference(BMI). From the researches, vegetarian dieters can achieve their weight losing as they can lose weight about a pound per week without additional exercise and calories intake limitation (physician committee for responsible medicine, 2006).Vegetarianism is the only diets for permanent weight loss since it enables people to shed off unnecessary fats. If people decrease their animal products intakes, undoubtedly, they will lessen their fats intake which is the main reason of weight gain. Quoted in physician committee for responsible medicine, Susan E. Berkow, the author of the Nutrition Reviews, wrote in her reviews that both male and female vegetarians weight 3 to 20 percents lower than meat eaters. Therefore, vegetarian diet is proved to be an effective way to lose weight It has been claimed that being vegetarian is not a good practice because it has many side effects.So me people argue that vegetarians are fainted easily and stressed since they have to avoid meats. In fact, vegetarian diet has fewer side effects when compared to Atkins diet and using diet pills. The first one, Atkins diet practice, gives many trans-fats which come from eating an unlimited amount of meat, dairy products. As reported in Akins Nutritional Organization article, trans-fats have no nutritional value and are the major cause of obesity and the contributor to heart disease. Additionally, meats are converted to fats and fats have been added to weight increasing.Nutritionists have found that Atkins weight loss program increases the risk of heart disease while vegetarian diet decreases it. Moreover, according to the American Cancer Society’s studies, meat increases the risk of colon cancer. On the contrary, fruits and vegetables help lower the risk of getting cancer. The second way to lose weight compared to vegetarian diet is taking diet pills. Diet pills restrain appe tite so they make people feel full so that they can lose weight very quickly; however, it causes many side effects on health. The fact is diet pills cause many ailments such as nervousness, fatigue, headaches, and diarrhea.Moreover, diet pills overdose leads to tremors, hallucinations, heart attack and even death. Many pills contain dangerous chemical substances. For example, Phenylpropanolamine can increase heart beat rate and blood pressure. From the report published in 2004 by the New England Journal of Medicine, San Francisco researchers link diet pills to be the cause of 10 deaths and 20 heart attacks and strokes within the past two years after their drug intake. Hence, losing weight by eating plant products poses less harm than Atkins diet and taking diet pills. Also, vegetarian dietbenefits weight losers in terms of the expenses.Some people may argue that vegetarian foods cost much money and cooking vegetarian dishes can be complicated since they have to select specialthe ing redients. In fact, vegetarian diet helps save money because vegetables and fruits, actually, cost less than meats and whole grains are less expensive than protein from meats. Moreover, since vegetarian diet has few side effects, it helps people save the money spent onmedical care and health insurance. On the other point of view, people who disagree with vegetarian diet claim that vegetarian diet is an unhealthy practice for losing weight since it lacks many nutrients.They claim that those who practice vegetarian diet may lack of nutrients from protein, vitamins and fats. Protein for body growth generally comes from meat and dairy products and vitaminB12, for example, which used to help forming red blood cells and functioning nerve systems comes from milk. In addition, energy which is used during all stages of life comes from fats, carbohydrate, and protein. Besides, they argue that water and fibers reduce energy density and increase the volume of foods. Vegetables and fruits, natura lly, contain a lot of water and fiber content, so they might low in calories and give low energy density.Therefore strict vegetarian diet does not providepeople enough energy to use during the daily activities in life. Actually, to people who are not well informed, vegetarian diet is proven to be a good practice to lose weight. The fact is there are four main types of vegetarian diet. It is categorized by the animal meat restriction in the diet. The first type is a total vegetarian or vegan which is the group of people who eat only vegetables. People who are vegans can lose weight very fast. The second type islacto vegetarian.This type of vegetarian allows vegetables and dairy products. Ovo-vegetarian is another type of vegetarian. They consume vegetables and eggs which give them enough protein. The last type of vegetarian is lacto-ovo vegetarian. People who practice lacto-ovo vegetarians eat all vegetables,eggs and dairy products. It is proved that adopting this diet has many healt h benefits, more than a meat-full diet since lacto-ovo vegetarian food provides protein, carbohydrate, fats, minerals and vitamins which are necessary to human body.So, people in this diet type do not need to find other supplements to stay healthy. Another point is that there are other sources of nutrients from plants which function as protein in meats, vitamins and minerals such as whole grains, legumes, vegetable seeds and nuts. Moreover, lacto vegetarians and lacto-ovo vegetarians can gain vitaminB12 by eating dairy products while vegans can obtain vitaminB12 from soy milk and yeast. Besides, milk and dairy products are another source of calcium. Also, kales and green leave vegetables can give calcium which are absorbed better than that from milk.Furthermore, vegetables contain the less amounts of saturated fats than meats, so it can lower blood pressure and cholesterol levels and the risk of cardiovascular disease. Additionally, vegetarian meals have essential minerals and vitam ins which are good for health. Vegetables are rich in antioxidants and protective Phytonutrients which lower the risk of cancer and chronic syndrome. Besides, losing weight by vegetarian diet is not proven to cause an illness. People who consume a lot of meat have a high risk of heart-disease, cancer and bone loss.The study of more than 500,000 middle-aged and elderly Americans found that those who consumed about four ounces of red meat a day were more than 30 percent likely to die from heart disease and cancer during ten years followed. In conclusion, there are several benefits of vegetarian diet for weight losers. Vegetarian diet is proved to be an effective way to lose weight since it has lesser negative side effects and benefits weight losers in terms of the expenses. There are four types of vegetarians included lacto vegetarians, lacto-ovo vegetarians, ovo-vegetarians and vegans which are categorized from the restriction of animal products.Although some people argue that vegeta rian diet is an unhealthy way to lose weight, many studies prove that vegetarian diet is a healthy weight loss practice. Albert Einstein once said â€Å"Nothing will benefit human health and increase chances for survival of life on earth as much as the evolution of vegetarian diet. † Nevertheless, there are many people who starting vegetarian diet without nutritional background knowledge about balanced diet. Therefore, vegetarians should be aware of what nutrients lack in the diet and carefully select types that appropriate for each person to become a wise weight loser. ThanchanokSrisawang 520110045