BIO OUTLINE essays

BIO OUTLINE essays A. Life creates order out of disorder through a never-ending series of chemical reactions B. This is Metabolism and the ability to Metabolize C. Most of the chemical reactions required by the cell would not occur at physiological conditions D. Control of these reactions is achieved by specialized protein, ENZYMES. 1. Define Energy - ability to do work 2. Define Work - the ability to change the way matter is arranged 4. Define Potential energy - energy of position 5. FIRST LAW of THERMODYNAMICS Energy can be transferred or transformed by 6. Explain transferred or transformed Different kinds of energy b. Chemical (e.g. gasoline, carbohydrates, fats) 7. SECOND LAW of THERMODYNAMICS - In any energy transformation or transfer some energy is lost to the surrounding environment as heat. b. 2nd Law says - ENTROPY IS INCREASING c. ADD HEAT LOSS TO ENERGY DIAGRAM ABOVE. 1. Free energy - the portion of a systems energy that can perform work given constant T throughout 2. Total free energy of a system (G) is define by this equation G = H - TS a. H = total energy of system = ENTHALPY b. T = absolute temp in K (KELVINS) (Â ° C + 273) d. Note that T increases value of S since as Heat increases, molecular motion increases, and a. Definition - occur w/o outside help (energy) - energy of system is sufficient to carry out b. Is not concerned with rate or time, so spontaneous processes will not necessarily occur 4. Determining when a system can undergo spontaneous change b. The change in Free Energy is negative for spontaneous systems . G = Gfinal state - Ginitial state or .DG = DH - TDS A.All reactions require an input of energy to get them started 1. ENERGY OF ACTIVATION or ACTIVATION ENERGY a. Define Activation Energy with overhead b. For some reactions the activation energy can be provided by the reacting molecules themselves. c. For others, the activation is very high since...

Chemistry and Element Jokes and Puns

Chemistry and Element Jokes and Puns You dont hear a lot of jokes, puns, or riddles in physics and biology, but chemistry is full of them. Here is a collection of reader-submitted chemistry jokes and puns. Some of them are groaners, but some are quite funny. Two guys walk into a restaurant. One guy says I would like some H2O. The other guy says I would like some H2O too (H2O2). The waiter delivers the drinks and the second guy dies after imbibing his. (H2O is water, while H2O2 is hydrogen peroxide.) I told a chemistry joke... There was no reaction.Why are helium, curium, and barium the three main medical elements? If you cant curium or helium, you barium!Are you  hydrogen? Why? Because I cant live without you.Are you 11 protons? Cause you are sodium fine.What did the chemist say to motivate his team? We ARGON to BARIUM.What dont you understand about copper? It makes perfect CENTS!A good way to remember gold is Au gimme that gold.What do you do with a dead scientist? You barium. Thats if you cant helium or curium.A wrestler holding down an opponent may have a NEON him.Two chemists walk into a bar, the first says I will have some H2O and the second one says I will have some H2O too and the second one dies! Hahaha (get it... H2O2 is hydrogen peroxide and you cant drink it or you will die)What happened to the chemist in the cave - Berkelium (bear kill him)Hey want to hear a joke about potassium?... KYou must be ethidium bromide, because Im tangled in your double helix.Are you made out of beryllium, ununtrium, and titanium ? Cause youre a BeUTi ( beauty) Do particles with multiple helium isotopes have mass? Only the Catholic ones!Are you feeling under the weather today? Because you look like youre Na fine.Sooo I was gonna tell you a joke about sodium and hydrogen......but NaH.So an atom walks into a bar with a gun and the bartender says Who are you and what do you want? to which the atom replies The names Bond, Ionic Bond, and I want an electron taken, not shared.What do you do to dead elements? You barium.I was looking for sodium on the periodic table, but then it told me it was not available!  (Na)What do you say when: oxygen, hydrogen, sulfur, sodium and phosphorous walk into a bar? OH SNaP!Knock Knock, Whos There? Beryl.  Beryl who?  Beryl and LiumAre you made of fluorine, iodine, and neon? Because youre so fine! F is fluorine, I is iodine, and Ne is the element symbol for neon.What did the chemist do when he cut his leg? He put his neon (knee on) a table to bandage it up.Chemistry jokes are sodium funny! Hah... say it out loud. sodium sodium sodium sodium sodium sodium sodium sodium BATMAN!Argon walks into a bar. Bar man says, We dont serve noble gases. Argon doesnt react. (Noble gases are unreactive.)I am a superhero Fe Iron Male man Therefore I am iron man.What is the elements favorite carnival ride? The Ferrous Wheel, of course!Forget hydrogen youre my number one element.When someone I dont like asks me to hang out I tell them sodium hydrogen. (NaH)Did you hear Oxygen and Potassium went on a date? Yeah, it went OK. (O is the symbol for oxygen, while K is the symbol for potassium.)Did you hear that Oxygen and Magnesium hooked up last night? OMgAre you a mixture of Fluoride, Iodine, and Nitrogen cause you are fine.You wanna hear a joke about potassium?.......K ?  You wanna hear a joke about sodium?.......Na You wanna hear a joke about silicon?........Si  You wanna hear a joke about nitrogen and oxygen?.......NO You wanna hear a joke about tungsten?........WTeacher: Do you know your elements? Student: y eah, maybe... Teacher: isotope so. Are you made of copper and tellurium Because youre pretty CuTe!Q: Why does helium laugh so much? A: Because it goes HeHe (Which is actually a pretty poor joke because helium is monatomic.)Chemist 1: do you have any sodium bromate? Chemist 2: NaBrOWhat does a metal miner write home in a letter to his girlfriend? I am zincing of you all the time!What does Uranium, Nickel, Cobalt, and Radon spell? UNiCoRn!Guys, stop it with the puns. Weve all sulfured enough.My jokes are kinda boron.. but a lot of the good ones argon. Id pay a nickel to hear another joke. These are comedy gold.I was going to tell a periodic table joke but all them argon.They were standing in their yards. Pop the Cd In neighbor!Come on guys, these chemistry jokes are getting a bit boron.Q: What did the chemist say when he found two isotopes of Helium? A: HeHeWhat do you say when someone takes your gold watch? Au come back with my watch!What did the elements say to hydrogen? What a loner!Billy was a chemists son but now h e is no more. What he thought was H2O was H2SO4! Q: What did one ion say to another? A: Ive got my ion you.My dog died so I had to barium.Protons have mass? I didnt know they were Catholic?Youre so boron Im going to go find a krypton to barium in.A neutron went to buy a drink. He asked the employee how much it is. Employee: For you, no charge! Proton 1: Hey, that man just got a free drink! Proton 2: Are you sure? Proton 1: Im positive!Obama is giving his speech. Joe Wilson says: U Li!!This joke is sodium good. (You have to hear it to get it.)How did the boss speak to the very lazy employee? Fermium, of course!What do you get when you mix helium with steel? flying carsA teacher asks their class what the molecular formula for water is. A student replies HijklmnO. The teacher says no youre wrong. Then the student says didnt you say the formula was H to OAll the elements are sitting at the dinner table and neon says Helium dont eat too much! Youre gonna get fat! Helium says No Im not, Im the second lightest here!First person: Do I hav e a joke on sodium Answer: Na What element did the dinosaurs say killed them? ArgonJoke: what does the chemist tell his friends when he goes into an eatery? When I go into a restaurant, iodine.What is uranium fluorine oxygen? Answer: UFOWe should just find all the bad chemistry jokes and just barium.Teacher: Whats the molecular formula of water? Student: HIJKLMNO Teacher: No, thats wrong. Student: But didnt you say water is H to O?Carbon was saying to oxygen hey did you hear about the new phone company O2? And then oxygen said yeah they named it after me. HAHAHAHAHelium walks into a store and asks for his nickel but the manager said, Your brother? Get it? They are both on the periodic table!1st Person: Do you like Iron man, coz I do! 2nd Person: No, he just a big Fe Male!What is a house cats favorite chemical compound? MoUSeI would tell you a good element joke, but they ARGON!!!What do you call iron blowing in the breeze? FebreezeSilicon jokes: Q: Is silicon the same in Spanish? | A: SiQ.Why do chems call Heliu m, Curium and Barium, phenetical elements? A. coz if you cant Helium or Curium, YOU BARIUM Person 1: Does anyone know any good jokes about sodium? Person 2: Na  Anyone know any sodium, bromine, or Oxygen jokes? Na BrOChemistry jokes are sodium funny. Hahahahahaahaha  Argon walks into a bar, the bartender says We dont serve nobles gasses here. Argon doesnt react.Lets head on down to the cemetery and get our Krypton.Ii would say a good chem joke but all the good ones ARGONDid you hear? Oxygen and magnesium got together OMg!!Why did the scientist want carbon, Arsenic, and Hydrogen? It makes CAsHSo some helium walks into the bar and says lets Barium!!! everyone screamed. why are you screaming? Asked helium  Cause you want to bury um!!A man walks into a bar and asks for H2O then a 2nd man comes in and asks for H2O too. The second man died. (The 2nd man asked for H2O2, which is liquid poison.)A neutron walks into a bar and says How much for a beer? The barman says For you NO CHARGE  Q: If H2O is the formula for ice, what is the formula for ice? A: H2O cubed.These element jokes are so dead, we should barium. Hydrogen and Oxygen walk into a bar and see Gold... they say Au, get outta the bar!Q: What did the copper say to the steel-er? A: CesiumWhat does a good doctor do for his patients? HeliumWhats the best formula for breakfast? Barium, Cobalt, and Nitrogen (BaCoN)What did the bar-tender say when Oxygen, Hydrogen, Sulfur, Sodium, and Phosphorus walked into his bar? OH SNaP!What song starts with Oxygen Hydrogen Sodium Sodium? Oh Na Na, whats my name.A proton and a neutron are walking down the street. The proton says, Wait, I dropped an electron help me look for it. The neutron says Are you sure? The proton replies Im positive.So one guy says to another Wanna hear a potassium joke? KWhat did two scientists do when their test subject died? BariumWhat animal do you get when you take out the T, A and I in the word Potassium. Possum.If Fe is Iron, then does that mean that a Female is Iron Man?Sodium Bromate Joke: Want some sodium bromate? Na BrO!I would tell you a chemistry joke but all the go od ones Argon! Want me to tell a potassium joke? K.... Will you accept a sodium joke? Na, im fineI dont want to tell jokes in class because I might get NO REACTIONWhat do tomb robbers do to pyramids? -Radium What did the king say to the guard when the prisoner escaped? -Cesium!Susan was in chemistry. Susan is no more, for what she thought was H2O was H2SO4How did Arsenals become a strong club in English premier league? Because they are bronzed with Arsenic.What will happen if you get into water and cant zwim? Zinc!What sharp object do you get when you combine potassium, nickel, and iron? KNiFeCarbon! - The happy Frenchmans opinion after buying his new automobile.When my wealthy old aunt passed away I got all the antimony!Whats the name of the element that comes after nine? TinWhats the first thing a teenager does after school? Radon food in the fridgeWhat did the cowboy do with his horse? Rhodium Where did he do it? Holmium on the RangeWhat do you do with a dead chemist? Barium. (Explanation: bury em, bury them sounds like barium) Zinc Element Joke: Where do you put dirty dishes? In the zinc.

Wendy's Hamburgers Case Study Example | Topics and Well Written Essays - 1000 words

Wendy's Hamburgers - Case Study Example His desire to control his life and business is a good illustration of some of the basic entrepreneurial traits. Also, he has demonstrated open mindedness and innovation traits when decided to open burger restaurant with new innovative and creative ideas. When he has made a decision to shift to hamburgers, he made a decision to shift to the thing which he really liked. In such a way he has demonstrated his passion to do what he loves. Despite the skepticism and negative forecasts of experts he has made a decision to move forward with his idea. Thus, Dave has demonstrated optimism and belief in himself and his expertise, which is also critical for successful entrepreneur. 2. Dave’s success with the first Wendy’s restaurant can be attributed to an idea to offer fresh hamburgers of high quality. This was something new as the competitors offered hamburgers made from a frozen meat. Even though the market was saturated he has managed to find a unique selling point or the so called competitive advantage, which enabled his business to develop and grow despite fierce competition on the market. It is possible even to suggest that he has broken some stereotypes, as fast food is usually associated with bad quality and unhealthy food. Thus, fresh high quality fast food offered in Dave’s restaurant has contributed to shift in consumer’s perceptions about fast food. He has managed to satisfy customers’ needs and even exceed their expectations, making the restaurant profitable within the first weeks after the opening. 3. The phrase about the most difficult thing in running business is â€Å"being willing to listen to customers then doing whatever it takes to make your dream (and their wants) a reality† could be interpreted as Dave’s vision of his role as an entrepreneur. Dave is an entrepreneur who pursues his own dream, and chooses optimal

Essay quiz Example | Topics and Well Written Essays - 500 words - 1

Quiz - Essay Example In broadest possible terms, metaphysics traditionally tries to answer a couple of basic questions: What is out there in the realms of the unknown? What is the nature of that unknown or how does it look like? A philosopher generally tries to answer these questions for general people and broaden their view about the world; for example, possibilities, cause and effect, time and space, object and their properties, and also existence. Ontology is the central branch of metaphysics that investigates the basic categories of being and their relations. Cosmetology is the other branch of metaphysics that studies the origin, nature, dynamics and fundamental structure of the universe (Capaldi, 1997). Sometimes epistemology is also considered as a central branch of metaphysics. However, it is not confirmed. As far as the â€Å"Sceptical Doubts† is concerned, there are two thinking styles or types of knowledge. Those are matters of fact and the relations of ideas. Hume believed human knowledge is either necessary or contingent. Secondly, it is an ultimate truth that there should be relations between ideas. Thirdly, matters of fact are considered as contingent truth. The inherent logical contingency does not allow inductive predictions and statements of matters of fact to amount to knowledge (Capaldi, 1997). To prove this point, Hume states that the sun will surely rise tomorrow like it does every day, and it would be absurd to think that sun will not rise the next day. With this alternative concept, metaphysics can serve as a foundation for the nature of reality but not as such for reality directly. Metaphysics offers most basic accounts that are related to the nature of things like what they are and not of things like how they are. As a step to answer the first question – we need to first differentiate between the two ways in which a statement

The Benefits of Hybrid Cars Essay Example for Free

The Benefits of Hybrid Cars Essay There was once a time when you could turn on the news and not hear about the terrible state of the environment or the impending doom that is global warming. That time has become part of the past. The standard automobile can be blamed for a large portion of the conflict. Today’s large gasoline engines spew harmful emissions into the air every time we drive. Of course as a result, the United States government has started to resolve these problems. As a result, the United States government has been attempting to solve the environmental problem. One such solution is the hybrid electric car, which can save resources by giving off less emission. And my claim is one of the ways to assist the environmental situation is using hybrid cars. First of all, what do we know about the hybrid car? HEV’s or hybrid electric vehicles differ from standard vehicles by their source of power. According to Michael Westbrook, who is recently retired as the manager of technological research with the Ford Motor Company, â€Å"any vehicle that has more than one power source can be classified as a hybrid electric vehicle (HEV)†(142). The first-ever hybrid cars appeared in the middle of the nineteenth century. These primitive constructions sped up no more than 10 km/h (Westbrook, 11). The main energy that propelled vehicle was steam source. In 1905 Belgian, Henry Pieper, invents and patents a hybrid chart for a car. Ferdinand Porsche developed the idea of the Belgian inventor. A car carried the name Lohner Porsche and was very popular at that time. Company Lohner Porsche produced a few varieties of hybrid cars of the most different orientation: freight, automobile, busses, fire trucks and ambulances. But unfortunately, in 1906 production of hybrids of System Lohner Porsche was stopped from their unprofitability as compared to cars on petrol. A new wave of interest in the hybrid vehicles emerged after 40 years, in the early 60’s, last century. But it was just the beginning of an interest in hybrid vehicles (Westbrook, 20-21). Permanent price advances on oil and gas in the late twentieth century, and also strengthening of requirements to ecological descriptions of cars, have compelled developers again to take up developments of ecofriendly and economical motor vehicle. (Westbrook, 23) After a long time, the forgotten ideas of hybrid auto were needed designers. In 1997, Toyota began selling the Prius. Below is the example of two hybrid cars from different manufacturers. (Siler) After two years, another Japanese company Honda produces a hybrid vehicle, which is called Insight. This car satisfied not only the Japanese market, but the US too. But already in 2000, The Toyota Prius went on sale begins to expand to foreign markets, primarily in the United States. It was a huge success. According to the magazine Forbes The Toyota Prius enters in the ten cars that changed the world and also as the most sold hybrid car in the world (Westbrook, 26-27). In the meantime, due to the progress of hybrid cars and due to the high standards to automobile companies the situation with air pollution significantly changed. The chart below shows six major air pollutants and in the first place is carbon monoxide, which is emitted by vehicles, then nitrogen oxides, then volatile organic compounds, etc. (Cooper) But we should mention that comparisons from 1970 to 2002, the carbon monoxide in the air is so much decreased, and the reason for decreasing carbon monoxide is the hybrid car, because as we remember from the history of the hybrid cars in these years were the main progress in the development of hybrid cars. (Cooper) According to Nurretin Demirdoven’s investigation, which is the professor of Engineering System Division at the MIT, comparing the energy potency of hybrid and fuel cell vehicles, as we have with combustion engines, showed that fuel cell vehicles don’t provide more important benefits than hybrid-powered vehicles in urban vehicles in urban driving settings. There are other pros of using hybrid electric vehicle, such as: 1. Cost effectiveness. Hybrid car uses less fuel, as is able to move only the electric range by battery power. 2. Ecological compatibility. Intermittent use of ENGINES is ensured, while the electric motor does not produce harmful emissions into the atmosphere. Toyota Prius to 85 percent less polluting than the class car with traditional power installation. 3. Low noise. Electric motors are virtually silent. Hybrid car has its drawbacks: 1. High cost. For modern technology, environmental friendliness and cost efficiency car buyers have to pay the price for its purse. 2. The complexity of repair and insufficient development of a network of service centers in selected countries. 3. Potential danger to pedestrians who often just dont notice because they are hybrids of noiselessness. (YouManitoba) Hybrid cars are good for the environment. Hybrid cars are one among the promising types of new generation cars. Hybrid cars are more reliable than electric cars from what we are seeing to date and they have gasoline as an alternate fuel. Hybrid cars are currently more expensive to buy than conventional cars. So, we may pay more now but we should see great gains and thus yields is solving our current and long term energy needs when it comes to our people mover desires. Hybrid automobile technology has been accepted as an answer for the car pollution issues of the day. And in the end, I would like to conclude by quoting Gandhi: à ¢â‚¬ If you want to change the world, start with yourself.† Let’s change the world! Works Cited Cooper, Mary H. â€Å"Air Pollution Conflict.† CQ Researcher 14 Nov. 2003: 965-88. Web. 2 Nov. 2012. Demirdà ¶ven , Nurettin, and John Deutch. â€Å"Hybrid Cars Now, Fuel Cell Car Later.† American Association for the Advancement of Science. 13 Aug. 2004: 974-976. Web. 2 Nov. 2012. Siler, Wes. â€Å"By The Numbers: 2010 Toyota Prius Vs 2010 Honda Insight†. Jalopnik. 13 Jan 2009. Web. 6 Dec. 2012 Westbrook, Michael H. â€Å"The Electric and Hybrid Electric Car.† London: SAE International and Institution of Electrical Engineers, 2001. Print. YouManitoba. â€Å"What Are The Advantages Of Hybrid Electric Cars?† YouTube. 19 Oct. 2010. Web. 20 Oct. 2012

Intellectual Property and Copyrights Issues in China Essay -- Software

Intellectual Property and Copyrights Issues in China 1. Introduction China had made great improvement in deregulation and had complied with its obligations to follow rules and agreements such as Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) as a new member of the World Trade Organization (WTO) since 2001. TRIPS introduced intellectual property rules into the multilateral trading system. It ensures that computer programs will be protected as literary works under the Berne Convention and outlines how databases should be protected under copyright section. As the rush to riches continues to gain pace, people's legal right to own private property is protected by a law. However, Intellectual property and copyrights still remained inadequate to control over its booming internet population in China. Before we get into copyright status in China and ethical issues, clarification of terminology will help us to understand copyrights issues in software and differentiated other issues involving intellectual properties. 1) Classification of software  ·Commercial  ·Shareware  ·Freeware  ·Public Domain In terms of restrictions and limitations, each classification is different. Commercial software can be purchased from software publishers, computer stores, etc. When you buy software, you acquire a license from the company that owns the copyright to use it not own it. Although one archival copy of the software can be made, the backup copy cannot be used except when the original package fails or is destroyed. Shareware has same restriction as commercial software except that the copyright holders allows you to make copies of the software, but you must pay if you adopt it for use after testin... ...ies put effort to enhance confidence of foreign investors to protect intellectual property rights and recognizes illegal piracy actions. 5. References 1)Mark Alfino, Intellectual Property and Copyright Ethics, Business and Professional Ethics Journal, Vol.10 No.85, p 85-109 http://guweb2.gonzaga.edu/faculty/alfino/dossier/Papers/COPYRIGH.htm 2)Wang Xiaodong, Editor, Strategy and Management, China and the World (Zhongguo yu shijie), November 1999 http://www.uscc.gov/researchreports/2000_2003/pdfs/itisri.pdf 3)Tech Support at University of Chicago, Using Software, February 1995 http://courses.cs.vt.edu/~cs3604/lib/WorldCodes/EDUCOM.software.html 4)World Trade Organization, http://www.wto.org/ 5)BBC NEWS, http://www.bbc.com/ 6)Bill Thomson, From code war to Cold War, BBC NEWS, March 2004, http://news.bbc.co.uk/go/pr/fr/-/l/hi/technology/3537165.stm

Lockheed Tri Star

Investment Analysis and Lockheed Tri Star Problem Sets February 25, 2013 1a. The results of NPV, payback and IRR calculations are the following. For payback method, Rainbow Product will pay back the original investment costs after 7 years. Net Present Value is -$946 and IRR is 11. 49%. Rainbow Products should not purchase the machine according to the results of NPV and IRR calculation. The net present value of purchasing this new equipment is negative, and the internal rate of return is less than the cost of capital; thus both calculations confirm that the investment will not provide additional value to the company.Of course the payback method shows that the instrument will have paid back the cost in 7 years but does not take into consideration discounting present values. 1b. If Rainbow accepts the â€Å"Good As New† service plan, net present value will be a positive $2,500 and IRR will be 12. 86%, greater than the cost of capital. The investment would also pay back the cost i n 8 years. Rainbow should purchase the machine under this service plan as it results in a positive net value and the internal rate of return is greater than the cost of capital. c. If Rainbow chooses the reinvestment option, net present value is $15,000 and IRR is 15. 43%. Therefore, the best investment decision is to accept option C, where engineers reinvest 20% of the savings that help cash flows grow 4% in perpetuity. Figure 1 (applicable to question 1a~1c) 2. Using the IRR rule, I recommend renting a larger stand as it yields the greatest rate of return. Using the NPV rule, I recommend building a larger stand.IRR rule can be misleading in this case as this problem is comparing 4 mutually exclusive projects and given the stats, IRR for one out of four of these projects yields a much higher value, but none of these IRR values take discounting rate into consideration. Therefore, NPV is a better method. Figure 2 3. The NPV of this project is $100,000. 1,100 shares of common stock sh ould be issued at the current price of $100. Issuing new stocks will increase shares of the stock in the market and therefore reduce the value of the stock of existing shareholders. Lockheed Tri Star Case QuestionsAt 210 unit production levels, the true value of the Tri Star program is negative $584. 04 million. At break-even production of 300 units, Lockheed actually lost roughly $274 million. At around 400 production units, Lockheed would achieve economic break even. The decision to pursue the Tri Star program was unreasonable due to a miscalculated break even point. At 210 unit production, the net present value was roughly negative $182 million referring that Lockheed would have needed to produce somewhere between 210 units to 300 units to achieve true break even.In addition, given the overly optimistic 10% growth rate that calculated double the total of true aircraft market, Lockheed would have needed to either capture more than 50% of the market for aircraft to breakeven. Betwe en 1967 and 1971, the price of Lockheed’s common stock dropped about $50. With 11. 3 million shares outstanding, this comes to about -$565 million. We see that the original NPV with 210 unit production results in about similar value as the drop in the total value of the common stocks outstanding.

Contextual factors on the adoption and infusion of ABC

The chief research aims of this survey are to look into the influence of certain contextual factors on the execution phases, acceptance and extract of ABC, and besides to look into whether the acceptance and extract of ABC better Persian fabrication houses ‘ public presentation ( fiscal and non fiscal ) This chapter provides a treatment to which findings reported in Chapter five are able to supply replies to the research inquiries and achieve the research objectives set out at the beginning of the research. The findings of this survey supply groundss in three distinguishable positions: execution phases, acceptance, and extract of ABC and in these countries are tested three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Therefore, the following three subdivisions discuss the consequences related to three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Following subdivision provides treatment on hypotheses 7 which predicted that the effects of each contextual factor on ABC execution phases are changed. Then relationships between execution phases, acceptance, extract of ABC and organisational public presentation are presented. Following subdivision provides treatment relat ionship between execution phases, acceptance, extract of ABC and organisational public presentation. The following subdivision the deduction of the survey, and discusses about both theoretical and practical deductions. This is followed by the treatment on the survey ‘s possible restrictions. For get the better ofing such restrictions, several suggestions are presented for future research. Finally, in the last subdivision, decision on the overall findings is presented.6.1. Technological factors and ABC1 ) Degree of information engineering quality ( IT ) : Hypothesis one that predicted the positive consequence of IT on three positions of ABC was non supported. IT did non significantly affect the execution phases, and extract ABC. Furthermore, it was found that IT to be negatively related to ABC acceptance. As reference in old chapters, acceptance has been the chief event in ABC surveies. In this survey that ABC execution was considered as the seven phases procedure, ABC adoptive parent was defined as a house who meet at least phases 4 or supra. It means the ABC acceptance is vary from ‘plan to follow ABC ‘ to ‘ABC have adopted ‘ . The consequence indicates the negative consequence of IT on ABC acceptance. This determination is considered with survey by Krumwide ( 1998b ) who find that high degree of information system ( IT ) may force houses to reject ABC before following. She argued that houses in high information system quality that are satisfied with information provided from bing system might be loath to put their resources in following ABC system. It seems that houses who have non reached the acceptance phase besides invest in a big sum of resource on IT. Possibly excessively much IT takes the focal point off from following ABC. These consequences suggest h ouses without high IT quality possibly more able to follow ABC. This survey used seven execution phases and defined extract ABC as the phase seven â€Å" Used extensively † . For analysing â€Å" extract ABC † merely ABC adoptive parent houses are included in the sample ( n = 33 ) . In the phase seven, ABC information is used outside the accounting section for determination devising. This phase is frequently cited as an of import end or ABC success. However, accomplishing this end can be hard ; some research workers believed that organisational factors have consequence on extract ABC more than the other factors ( e.g. , Shields, 1995 ; Krumwiede, 1998b ) . The IT did non play important function for houses to travel higher execution phases of ABC and accomplishing infuse ABC. Besides this consequence is non congruity with of Krumwiede ( 1998b ) who find positive consequence of IT on extract ABC, it seems the comparatively little sample size for the extract analysis failed IT playing important functions. 2 ) Degree of merchandise diverseness ( DIVER ) : In this survey DIVER relates to the assortment of merchandises that are manufactured by a house. H ( 2 ) provinces that degree of merchandise diverseness has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract. Hypothesis ( 1 ) was partly supported and the consequences suggest that there is a positive and important consequence of DIVER on ABC execution and ABC acceptance, but grounds shows DIVER did non significantly affect ABC extract. This suggests that as merchandise diverseness is high, the houses make greater following ABC and besides they are motivated to run into higher phase of ABC execution. These happening supported by many research workers ( e.g. , Bjornenak 1997 ; Clarke et al. , 1999 ; Krumwiede, 1998b ; Cagwin and Bouwman, 2002 ; Brown et al. , 2004 ) . They believed that high degree of merchandise diverseness increase the demand of more accurate costing systems which is a primary ground for following a new bing system such as ABC. This is what Cagwin and Bouwman ( 2002 ) where they argued that traditional cost systems has some failing ( e.g. , distorted the cost of merchandises ) and this failing in high degree of DIVER will be addition. The consequence suggests that merchandise diverseness increased the houses are more likely to utilizing ABC system. So for get the better ofing this failing the houses that produce more than five merchandises tend to be more likely to utilize ABC than houses with fewe r products.. DIVER does non play an of import function in extract ABC. This determination is contestant with Krumwiede ( 1998b ) found similar consequence. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) suggest that organisational factors are more of import than technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by other variables. Furthermore, possibly the comparatively little sample size for the extract analysis failed DIVER playing important functions. 3 ) Degree of operating expense ( OVER ) : The step of OVERE involved with the measuring of house ‘s cost construction and per centum of operating expense calculated and applied as a value of OVER. However, the descriptive statistic consequence ( table 5.15, p.190 ) shows in 52.7 % of houses, more than 24 % of entire cost is overhead, which is high degree of operating expense. These findings are rather similar to Xiong et Al. ( 2008 ) where they found that in Chinese fabrication houses the per centum of fabricating overhead disbursal have increased in recent decennaries. Furthermore, many research workers believed that the operating expenses allotment method in traditional costing system is non accurate, therefore the higher degree of overA ­head is the chief ground for altering the traditional costing system to new cost accounting systems such as ABC ( Narong, 2009 ; Xiong et al. , 2008 ) . H ( 3 ) that was antecedently expected a positive consequence of degree of operating expense on three positions of ABC is marginally supported. However, the determination shows mixes consequences and propose three different functions for relationships between OVER and execution phases, acceptance, and extract of ABC system. In execution phases, OVER is non an of import factor finding execution phases. In ABC acceptance, OVER positively influence the ABC acceptance. Furthermore OVER effects extract of ABC negatively. Kaplan ( 1991 ) believed that the overhead allotment system falsify the cost in traditional costing systems. The positive consequence of OVER on ABC acceptance is consistent with many research workers ( e.g. , Brent, 1992 ; Sohal and Chung, 1998 ; Wynder, 2008 ; Cagwin and Bouwman, 2002 ; Foster and Swenson, 1997 ) . The consequence suggested the houses with high OVER are more likely to follow ABC. Krumwiede ( 1998a ) argued that in low degree of overhead cost is a lower potency for cost deformations, and in this status, the benefits of ABC may be limited. In high degree of operating expense, potency for cost deformations is high. ABC may cut down merchandise cost deformations well ; nevertheless, this status might force houses to follow ABC system. In contrast houses with low OVER are more likely to finish acceptance procedure and meeting extract ABC. Besides this consequence is non congruence with of with Krumwiede ( 1998b ) who found that OVER does non impact extract ABC, is congruity with many research workers who found that the major trouble faced by following ABC successfully was finding of cost drivers and developing an activity lexicon ( e.g. , Khalid, 2005 ; Anand et al. , 2005 ) . They indicate that the higher the grade of OVER, the higher trouble is for happening cost drivers is. So it seems the troubles for happening accurate cost driver within acceptance phases hinder the houses to make extract ABC ( last phase ) . However, the determination shows mixes consequences for OVER and propose three different functions of OVER on three positions of ABC. This determination contestant by the invention theory that indicated a variable may hold different consequence on different phases ( Cooper and Zmud, 1990 ) . The overall consequence for over indicate the effects of OVER on three positions of ABC are changed.6.2. Environmental factors and ABC1 ) Perceived environmental uncertainness ( PEU ) : From expletory factor analysis for PEU, three constituent factors were extracted: â€Å" perceived environmental uncertainty-industrial † ( PEU-IND ) , â€Å" perceived environmental uncertainty-financial † ( PEU-FIN ) , â€Å" perceived environmental uncertainty-economical † ( PEU-ECO ) . Three dimensions of PEU measuring are based on gauging the predictability in many facets included: house ‘s providers, rivals, clients, financial/capital markets, authorities regulative, labour brother hoods, and economic sciences, politics/technology. As shows by the descriptive statistic ( table 5.17, p.191 ) PEU in all factors have average tonss above 3.00. It means the economical activities of Iran are surrounded by high degree of sensed environment uncertainness ( PEU ) . In this status the houses may non be able to foretell future easy therefore impede them to implement ABC or other new advanced accounting system. Hypothesis 4 that provinces that PEU has a negative consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is marginally supported. From three dimensions of PEU merely PEU-FIN affects negatively ABC execution, all three dimensions of PEU negatively affect ABC acceptance. Furthermore, PEU-FIN affects positively ABC extract. As expected, PEU appears to play a major function in the acceptance ABC. There are negative and important relationships between all three dimensions of PEU and ABC acceptance, bespeaking the lower the grade of PEU, the higher purpose for following ABC is. Besides this consequence is inconsistent with of Anderson ( 1995 ) where found that environmental uncertainness promotes ABC acceptance, is consistent with Jusoh ( 2008 ) who found PEU negatively affect Balanced Scorecard Measures ( BSC ) use. Although the relationships between environmental uncertainness and the execution phases, acceptance, and extract ABC have non tested in the study surveies before, the extent of literature in other cost invention system ( e.g. , mark costing and balanced scorecard ) and direction accounting systems ( MAS ) supported these relationships ( e.g. , Gul, 1991 ; Lat and Hassel 1998 ; Jusoh, 2008 ; Chenhall and Morris, 1993 ; Hussain, 2003 Ax et al. , ( 2008 ) . The common decision of these surveies is that when the environmental uncertainness is considered high, directors holding less entree to information needed to do determinations and can non delegate chances to the results of the determinations. It seems under unsure conditions, director ( possibly for cut downing the hazard of the altering system ) does non supply resources for implementing new invention system such as ABC. The low rate of utilizing ABC in Iran ( 6.91 % ) may explicate with this determination. In contrast, merely one PEU declines, PEU-FIN positively affect ABC extract. This consequence indicated that after houses adopt ABC system, the higher PEU-FIN motivates them to finish the execution procedure and involve to last phase ( used extensively ) or concluding end. PEU-FIN related to predictability of financial/capital markets aspect, it seems in unsure environment fiscal resources are instable therefore ; steadfast collapsible shelter to rapidly make the concluding end of execution procedure, if they wait the cost might increase dramatically. Furthermore, these houses need to utilize ABC as chief system cost accounting system to better their cost accounting information. These acquiring consequences are consistent with Anderson ( 1995 ) who indicated that environmental uncertainness promotes ABC. Furthermore, more late Ax et Al. ( 2008 ) found that the execution of mark costing was correlated with the degree of PEU. The overall determination indicates from three decline of PEU, PEU-FIN has important consequence on three on three positions of ABC. However, an of import determination of this survey is that PEU-FIN is besides associated with ABC extract. There is important consequence with merely one decline of PEU on extract ABC. — Some pervious research workers propose that organisational factors ( e.g. , house size, preparation, and direction support ) may impact the extract ABC procedure more than the technological and environmental variables ( e.g. , Shields, 1995 ; Cooper and Zmud 1990 ; Krumwiede, 1996 ) . 2 ) Degree of competition ( COMPT ) : Competition refers to the grade of competition a house faces in a peculiar market. Hypothesis 5 which predicted the positive consequence of COMPET on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is partly supported. The COMPET positively affect execution phases and acceptance but COMPET is non an of import factor finding extract ABC. Malmi ( 1999 ) argued that competition influences the demand of accurate cost accounting information. The incorrect cost information in extremely competitory industries errors made, these errors may work by rivals instantly. Furthermore, Anderson and Young ( 1999 ) believed that in extremely competitory status, houses focus on sale monetary value and cost decrease. They argued that in this status new cost informations such as ABC are most valuable. Furthermore ABC may supply accurate and clear information that may assist tauten to cut down the cost. The determination that COMPET positively affect execution phases and acceptance quit similar to study consequence conducted by Cagwin and Bouwman ( 2002 ) who found that non-competitive state of affairss such as monopoly can take to utilize traditional cost accounting than with ABC. Furthermore, Anderson ( 1995 ) found competition played an of import function in conveying cost systems under direction review and improved the hunt for happe ning new cost direction attacks so high degree of competition encourage houses to follow ABC. In contrast, COMPET is non an of import factor finding extract ABC. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) believed that organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed COMPET playing important functions. 3 ) Business scheme: the accounting literature suggests that houses use peculiar accounting system, is depending on which scheme they adopt. Gosselin ( 1997 ) asserted that Miles and Snow ‘s typology is more appropriate for analyzing the issue of invention direction accounting systems such as ABC. This survey examined the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) who identified four strategic types of organisations harmonizing to the rate of alteration merchandises and markets: prospectors ( STRA-P ) , guardians ( STRA-D ) , analysers ( STRA-A ) , and reactors ( STRA-R ) . Prospectors are characterized by their dynamism in seeking market chances. Defenders have a scheme which is the polar antonym from prospectors they operate within a narrow product-market sphere characterized by high production volume and low merchandise diverseness. Analyzers stand between these two classs, sharing features of both prospectors and gua rdians. Reactors do non follow a witting scheme. As shows by the descriptive statistic ( see table 5.18, p.192 ) , most houses ( 32.4 ) adopt reactor scheme, prospector scheme is least adopted by houses ( 19.1 % ) . Hypothesis 6 ( H6 ) suggested that prospectors are more likely to be ( a ) in higher phases of ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser. H ( 6 ) is non supported. Although houses who adopt ABC employ a peculiar scheme, face-to-face with expected, analysers are more likely to be in higher phases of ABC execution and ABC adoptive parents Furthermore result indicated that extract ABC does non use a peculiar scheme. Although, the consequence did support hypothesis related to concern scheme, it shows analyser scheme with sharing advantages of both prospector and guardian is the best type of scheme to follow ABC and to travel to higher ABC execution. It seems in unsure environment that Persian houses faced, analysers houses have more tolerance and they can foretell necessary elements to do ABC acceptance determination, and to travel to higher ABC execution phases. These important determination is consistent with a statistical survey conducted by Bhimani et Al. ( 2005 ) where they found that scheme influenced the determination to see ABCM, scheme influenced the success of ABCM execution They asserted that houses will put more accent on peculiar accounting techniques or information, depending on which scheme they adopt. In contrast, the consequence indicated that for run intoing the last phase ( ABC extract phase ) houses no demand to use a peculiar scheme. This is what Moll ( 2005 ) found in her survey in that ABC user houses did non follow a peculiar scheme. As reference in old treatment, organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed STRA playing important functions.6.3. Organizational factors and ABC1 ) Firm size ( SIZE ) : Size is measured as the degree of one-year gross revenues gross of the respondent ‘s houses. H ( 8 ) that proposed SIZE has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract strongly supports. The consequences suggeste d the SIZE significantly affect execution phases, acceptance, and extract of ABC. As expected, the larger the company, the more likely it is to follow ABC, and wining to higher execution phases even last phase ( stage 7 extract phase ) . Larger companies may besides hold more resources to put for inventions like ABC. This determination is consistence with two statistical surveies by Krumwiede ( 1998b ) and Krumwiede and Suessmair, ( 2005 ) . Krumwiede ( 1998b ) found that SIZE was a important variable in the ABC acceptance analysis and Krumwiede and Suessmair ( 2005 ) found size positively affect extract and range to high degree of German cost accounting methods ( GPK ) . Bjornenak ( 1997 ) argued that big houses have the needed resources, such as clip, financess, and forces to finance the substructure and, hence, are more capable of following ABC. Additionally, big houses with economic sciences of graduated table are more likely to afford the execution of ABC. Further, harmonizing to Van Nguyen and Brooks ( 1997 ) larger houses are more likely to hold greater entree to the cognition of design and implement ABC. 2 ) Top direction support: ( TMSUP ) : Krumwiede ( 1996 ) asserted the top direction support have connexion with houses that have begun acceptance ABC, therefore it merely tested for extract analysis together with both other technological and environmental factors. H ( 9 ) that stated top direction support has a positive consequence on ABC extract is strongly supported. The literature has identified that if top direction support the ABC, the hazard of the undertaking is reduced, entree to resources is increased and cut downing project uncertainness and thereby doing acceptance is easier ( e.g. Shields, 1995 ; Cooper et al. , 1992 ; Krumwiede, 1998b ; Brown et al. , 2004 ; Krumwiede and Suessmair, 2005 ; Melah and Nasir Ibrahim, 2006 ) . These important determination is consistent with a statistical survey conducted by Dosch and Wilson ( 2007 ) where they found that the most of import factors to ABC success was top direction support. Shields ( 1995 ) argued that the function of top di rectors ‘ support for ABC execution success is of import because can deny resources for acceptance an invention if they do non back up. Furthermore they can supply the political aid needed to actuate or force aside persons and alliances who resist the invention if they support. 3 ) Degree of preparation ( TRAIN ) : Because the Level of developing have connexion with houses that have begun acceptance ABC, it is non considered for the early acceptance ABC, and they merely tested for extract analysis together with other factors. Hypothesis 10 that asserted preparation has a positive consequence on ABC extract is non supported. The deficiency of significance for consequence of preparation on ABC extract is besides surprising. The determination that quit similar to study consequence conducted by Maelah and Nasir Ibrahim ( 2006 ) who did non happen found important influence of preparation on AB. Furthermore, Krumwiede ( 1998b ) found a negative consequence of train on ABC extract It seems the deficiency of significance for relationship between preparation and extract ABC is related to little sample size for the extract analysis ( n = 33 ) . Furthermore, from this little sample, more houses ( n = 20 ) houses are at the initial phase of ABC acceptance. Therefore, the preparation in relation to ABC was non looking as an of import factor among these organisations.6.4 Changes the consequence of contextual factorHypothesis 7 ( H7 ) stated that the consequence of these contextual factors: degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, degree of competition, concern scheme, and steadfast size alteration in ABC execution phases. Consequence shows ( see table5.31, p.210 ) from 7 variable merely 2 variable ( SIZE and STRA-A ) have same consequence on the ABC execution phases and the H ( 7 ) partly supported. This determination besides is consistency with many ABC surveies ( e.g. , Anderson, 1995 ; Krumwiede, 1998b ; Gosselin, 1997 ) which found that the consequence of selected factors vary from phase to present. Although they use a different phase theoretical account and different factors, they found same consequence that different factors associated with the different phases. Furthermore, this determination is consistency with information systems ( IS ) invention theory ( Kwon and Zmud, 1987 ) which widely accepted by the most of ABC research workers. The theory suggested that alteration occur in phases and grade of importance for each contextual factor is differ in several ABC execution phases.6.5 Organizational public presentationTwo types of public presentation steps are typically used to measure a house ‘s public presentation: fiscal and non fiscal steps. Hussain ( 2003 ) asserted multidimensional public presentation steps improve the public presentation measuring. 1 ) Financial public presentation ( PER-FIN ) : Hypothesis 11 that proposed houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of fiscal public presentation than non infuser houses. This is what Cagwin and Bouwman ( 2002 ) found in their survey in that positive relationship between ABC acceptance and betterment their fiscal public presentation. 1 ) Non fiscal public presentation ( PER-NFIN ) : Hypothesis 12 that asserted houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of non fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of non fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of non fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of non fiscal public presentation than non infuser houses. This important determination is consistent with a statistical survey conducted by Kennedy and Affleck-Graves ( 2001 ) where they found that the ABC acceptance significantly improves organisational public presentation including fiscal and non fiscal public presentation. Furthermore, Cooper et Al. ( 1992 ) argue that â€Å" the end of ABC is to increase net incomes, non to obtain more accurate costs † . Damanpour ( 1987 ) believed that directors are involved to the issue of bettering their organisational public presentation by following inventions. Cooper and Kaplan ( 1991 ) believed that ABC analysis enable directors to understand the beginnings of cost variableness and shows actions they can take to cut down demands on their organisational resources. Gering ( 1999 ) argued that activity-based costing by concentrating on which client or merchandise is profitable can better public presentation. Cagwin and Bouwman ( 2002 ) argued that steps of success of ABC related to better fiscal public presentation. Some research workers named extract ABC as an ABC success while acceptance is means apply ABC and get down point for implementing ABC. Meanwhile, proving ABC extract shows the clear imagination of ABC acceptance success. Sing the benefits of ABC, nevertheless, are most of import groundss which indicated that ABC user increased net incomes and obtained more public presentation. Some benefits which ABC research workers found as follow: more able to mensurate cost accurately, better apprehension of merchandise costing, and develop public presentation measurings ( Kiani and Sangeladjiai, 2003 ; Khalid, 2005 ) , better understanding for cost decrease chances, and improves managerial determination and besides proviso of better cost control, higher degrees of satisfaction with their organisations bing system ( Moll, 2005 ; Brent 1992 ) , bettering the truth of cost measured for different merchandises and services by more accurately delegating direct cost, utility of cost information for det ermination ( Clausen, 2002 ; Cooper and Kaplan, 1992 ) , Supplying a dependable indicant of long-term variable merchandise cost which is peculiarly relevant to, managerial decision-making at a strategic degree ( Sohal and Chung, 1998 ) .6.6. Deductions of the surveyThe findings of this survey have both practical and theoretical deductions. Attewell ( 1992 ) observed that most statistical surveies on inventions have used two distinguishable positions for analysis: acceptance and extract. But this survey effort utilizing one more distinguishable position for analysis: execution phases.6.6.1. Theoretical deductionsAt the degree of theory, the primary relevancy lies in its scrutiny in three distinguishable positions: execution phases, acceptance, and extract of ABC. This survey attempts to lend to the theoretical organic structure of cognition in four Fieldss. In the file of cost accountings invention, the determination can explicate utilizing ABC as an of import cost accounting invention. ABC introduced to get the better of failing of traditional cost accounting system. Although utilizing ABC demonstrates advantages and improves house ‘s public presentation ; degree of utilizing of this system is still lower than traditional 1. Besides the determination may explicate this paradox by demoing the negative consequence of some factors on ABC acceptance which are non under the directions control ( e.g. , environmental uncertainness ) or affect of some factors opposite what was antecedently expected ( e.g. , information engineering quality ) . The potency for direction accounting literature ( MAS ) to inform ABC execution research is highlighted by this survey. Mireover, this survey contributes to the accounting invention literature refering the combination consequence of certain contextual factors on execution phases, acceptance, and ext ract of ABC. Further, the chief part is conceptualisation of sensed environmental uncertainness ( PEU ) and its investigated consequence that indicated influences of PEU on execution phases, acceptance, and extract of activity-based costing ( ABC ) . This survey identified the PEU as a most of import determiner for making the acceptance and extract of ABC. In add-on, this survey contributes to the literature sing to applied multidimensional public presentation steps and trial difference of fiscal and non fiscal public presentation between adoptive parents / non adoptive parents, infusers / non infusers, and low execution phases / high phases groups. Furthermore, the survey contributes to the strategic direction literature with supplying groundss refering the designation and measuring of Miles and Snow ‘s scheme typology. Furthermore the determination can explicate that houses use peculiar accounting system, is depending on which scheme they adopt.6.6.2. Practical deductionsFrom the determination of this survey, there are deductions in four practical countries. First sing the ABC system designs, different contextual factors ( i.e. , technological, environmental, and organisational factors ) are tested to happen whether they affect acceptance, and extract ABC. The determination is shown technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , environmental factors ( e.g. , Uncertainty, competition, and scheme ) and organisational factors ( e.g. , size ) consequence the acceptance ABC. Furthermore, the consequences indicate the positive function for these full variables ex cept information engineering and uncertainness that affect ABC acceptance negatively. Furthermore, the consequence shows size, direction support, and uncertainty-financial positively affect extract ABC. Focus on factors that influence ABC acceptance and extract will supply utile flashiness for houses who are interested for using ABC. Based on the determination of this survey, organisations in high rate of positive ABC adoptive parents features are the good campaigners for following ABC. It seems these consequences may be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Organizations may desire to compare themselves on these factors to find how closely they make consecutive with following and infusing houses. Second, with respect to the regard of concern scheme use, the determination provides groundss that concern scheme is a cardinal component in the implementing and following ABC system. The determination indicated adoptive parents houses are following peculiar scheme. From Miles and Snow ( 1978 ) scheme typology, analyser are more likely to be in higher ABC execution phase and besides ABC acceptance. Based on the determination of this survey, houses that choose analyzer scheme analyser are good campaigners for following ABC. Thus these companies may be refering for utilizing ABC to develop their cost accounting system. Organizations may desire to compare themselves on scheme to find how closely they make consecutive with adopting houses. Third, the most of import determination of this survey is following and inculcating ABC system better both fiscal and non fiscal organisational public presentation. These consequences should be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Firms may actuate to following ABC to better their organisational public presentation. Furthermore, houses who are adopted ABC may better their cost accounting methods by extract ABC and accomplishing concluding end.6.7. RestrictionAs with any research, this survey has many restrictions that must be cited. The undermentioned restrictions are the most relevant. First, the pick of trying frame is old restrictions. This survey covers merely fabricating sectors selected from Tehran Stock Exchange ( TSE ) and consequences of the survey besides need to be generalized with cautiousness. There are any generalisations of the consequences to other sector ( e.g. , distribution, retail, services, transit, and others ) should be with cautiousness. In this instance future research should see other sectors such as service and non-profit sectors, authorities organisation in order to acquire better apprehension of the ABC system and its application. Further, the existent population of fabrication houses in whole Iran was non considered. In this instance, future research should look into across geographical parts in Iran to get the better of the restriction of little sample size. Second, the response rate was reasonably high at a degree of 44 % and t-test was performed to try forestalling this job. Gosselin ( 1995 ) believed that there is no manner to cognize for certain whether the non-respondents are different than the respondents. However, it can non reason that respondents are equal option for the whole population of fabrication listed on TSE. For future research suggested that uses both questionnaire study and instance survey methods to avoid this restriction. Third, questionnaire were use to obtain informations and focused for mensurating the respondents ‘ perceptual experiences. Therefore, the variable steps are more subjective than other possible types of information. For illustration in this survey the operating expense cost assumes as an independent variable and its measuring was more subjective, future research should put a greater concern for measuring variables and should utilize secondary informations for mensurating some variable such as house size, diverseness, operating expense and fiscal public presentation to order garnering nonsubjective informations. Next, the decision-making procedures are rather complex and likely related to extra factors which are non tested in this survey. Surveies are limited by a deficiency of other contextual factor. In this instance, future research should clear up the relationship between international PEU perceptual experience, entry manner scheme and ABC acceptance. Finally, a study attack enhances the external cogency of the findings, but for farther improved it should be better to carry on follow-up interviews if it been possible.6.8. DecisionActivity-based costing is the most of import accounting invention. It was developed for get the better ofing the merchandise cost deformation that caused by utilizing traditional costing system ( TCA ) , and research workers have agreed that ABC allocates overhead costs more accurately than TCA. In fact, the possible offered by the survey may good transcend the other accounting inventions. ABC has gained increasing public presentation and consciousness throughout the fabrication houses. Sing the benefits of ABC, empirical groundss show that ABC user increased net incomes and enhance organisational public presentation. In the current survey Logit analysis was used to prove the effects of several contextual factors on execution, acceptance and extract of ABC. These contextual factors were classified as technological, environmental, and organisational factors. Overall findings show the consequence of the technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , on execution, acceptance and extract is marginally supported. The overall consequence of environmental factors ( e.g. , Uncertainty, competition, and scheme ) on these three distinct positions of ABC is partly supported. Meanwhile, the overall consequence of organisational factors ( e.g. , size, direction support, and preparation ) is ABC is partly supported. Fur thermore, three interesting consequence of this survey were: The negative consequence of IT on acceptance ABC, The negative consequence of operating expense on extract ABC, and the positive consequence of uncertainty-financial on extract ABC Furthermore, this survey found the betterment of house ‘s public presentation in the acceptance and extract phase of ABC. The primary focal point of this work is non to develop new theatrical processs to follow ABC system and brow a 7 phases model from other research worker, but to research how this theoretical account would work when the environment and the factors combination are changed. Three theoretical accounts were developed to capture the consequence of certain factors on different phases of ABC. Adoption theoretical account look into the influences of contextual factors when ABC is used on occasion, while in extract theoretical account, ABC is used extensively. Furthermore, ABC execution phases model effort to happen the different consequence of this contextual factors on different phases. This survey follows the theory that used by most of ABC acceptance research, which is called information systems ( IS ) invention theory. ABC is defined as a direction accounting invention, and it is considered as an administrative invention ( versus technological invention ) .This survey is an invention research, tried to explicate execution procedure by utilizing a factor-based attack ( versus a eventuality attack ) . This survey found grounds that perceived environment uncertainness ( PEU ) plays an of import function in execution, acceptance, and extract phase of ABC. It is besides of import to observe Iran face with in unpredictable environment. The findings suggest that under unsure conditions, director does non supply resources for implementing new invention system such as ABC. The consequences besides provide grounds on the function ABC as an invention accounting systems to better fiscal and non fiscal public presentation.

Free Essays on The Magnificent African cake

â€Å"A Berlin Conference was able to tear Africa into shreds and divide her up between three or four imperial flags† -Fanon. In 1884, European imperialists met at the Berlin Conference to â€Å"carve the African cake†. These imperialists had an agenda to not only lay the boundaries and rules for the occupation of the African â€Å"motherland†, but to also bring civilization to the African natives. This great African cake, as it is metaphorically described, was a delightful taste in the mouths of the colonizer. The â€Å"cakeâ€Å", with its abundance of natural resources and raw materials, was decisively cut and partitioned to various European nations. The diplomats drew lines on maps relinquishing foreign lands, mountains, and rivers to one another. The plan was for the colonizers to rule these designated areas as if there were no inhabitants, with no respect for the claims and rights of the native Africans. â€Å"The magnificent African cake† is a documentary about the colonization of the African continent. Despite the dry, monotonous tone of the narrator, the film has a very informative nature and is detailed in its presentation of information. One of the main themes of this cinema is the relationship between that of the colonizer and the colonized. Although there were varying ideals on how a white man should deal with the natives, it was largely a history of harsh oppression. From outright murder and enslavement to unfair economic taxation and exploitative labor situations, the Europeans worked diligently to destroy the spirit of the African peoples. The inhumane and sadistic treatment towards the native people could only be justified by Europeans perceiving Africans as lazy, barbaric savages, who required an oppressor to â€Å"civilize† them. From this massive attempt to destroy the African spirit sprung various reactionary/revolutionary responses from Black A frica. One example is the many Africans turning towards Islam in... Free Essays on The Magnificent African cake Free Essays on The Magnificent African cake â€Å"A Berlin Conference was able to tear Africa into shreds and divide her up between three or four imperial flags† -Fanon. In 1884, European imperialists met at the Berlin Conference to â€Å"carve the African cake†. These imperialists had an agenda to not only lay the boundaries and rules for the occupation of the African â€Å"motherland†, but to also bring civilization to the African natives. This great African cake, as it is metaphorically described, was a delightful taste in the mouths of the colonizer. The â€Å"cakeâ€Å", with its abundance of natural resources and raw materials, was decisively cut and partitioned to various European nations. The diplomats drew lines on maps relinquishing foreign lands, mountains, and rivers to one another. The plan was for the colonizers to rule these designated areas as if there were no inhabitants, with no respect for the claims and rights of the native Africans. â€Å"The magnificent African cake† is a documentary about the colonization of the African continent. Despite the dry, monotonous tone of the narrator, the film has a very informative nature and is detailed in its presentation of information. One of the main themes of this cinema is the relationship between that of the colonizer and the colonized. Although there were varying ideals on how a white man should deal with the natives, it was largely a history of harsh oppression. From outright murder and enslavement to unfair economic taxation and exploitative labor situations, the Europeans worked diligently to destroy the spirit of the African peoples. The inhumane and sadistic treatment towards the native people could only be justified by Europeans perceiving Africans as lazy, barbaric savages, who required an oppressor to â€Å"civilize† them. From this massive attempt to destroy the African spirit sprung various reactionary/revolutionary responses from Black A frica. One example is the many Africans turning towards Islam in...

Old Smyrna - The Possible Home of Homer in Anatolia

Old Smyrna - The Possible Home of Homer in Anatolia Old Smyrna, also known as Old Smyrna Hà ¶yà ¼k, is one of several archaeological sites within the modern day limits of Izmir in Western Anatolia, in what is today Turkey, each reflecting early versions of the modern day port city. Prior to its excavation, Old Smyrna was a large tell rising approximately 21 meters (70 feet) above sea level. It was originally located on a peninsula jutting into the Gulf of Smyrna, although natural delta buildup and changing sea levels have moved the location inland about 450 m (about 1/4 mile). Old Smyrna lies in a geologically active region at the foot of Yamanlar Dagi, a now-extinct volcano; and Izmir/Smyrna has been subjected to numerous earthquakes during its long occupation. Benefits, however, include the ancient baths called the Agamemnon hot springs, found near the southern coast of Izmir Bay, and a ready source of building material for architecture. Volcanic rocks (andesites, basalts, and tuffs) were used to build many of the public and private structures within the town, alongside adobe mudbrick and a small amount of limestone. The earliest occupation at Old Smyrna was during the 3rd millennium BC, contemporaneous with Troy, but the site was small and there is limited archaeological evidence for this occupation. Old Smyrna was occupied fairly continuously from about 1000-330 BC. During its heyday in the mid 4th century BC, the city contained about 20 hectares (50 acres) within its city walls. Chronology Hellenistic period, ~330 BCVillage period, ~550 BCLydian Capture, ~600 BC, after which Smyrna was abandonedGeometric, strong Ionic influence by 8th century, new city wallProtogeometric, beginning ~1000 BC. Aeolic wares, probably a small anchorage of some kindPrehistoric, 3rd millennium BC, first habitation, prehistoric According to Herodotus among other historians, the initial Greek settlement at Old Smyrna was Aeolic, and within the first couple of centuries, it fell into the hands of Ionian refugees from Colophon. Changes in pottery from monochrome Aeolic wares to polychrome painted Ionic wares are in evidence at Old Smyrna by the early 9th century  and clear domination of the style by the beginning of the 8th century. Ionic Smyrna By the 9th century BC, Smyrna was under Ionic control, and its settlement was quite dense, consisting mainly of curvilinear houses packed tightly together. The fortifications were remodeled during the second half of the eighth century and the city wall extended to protect the entire south side. Luxury goods from across the Aegean became widely available, including export wine jars from Chios and Lesbos, and balloon amphorae containing Attic oils. Archaeological evidence suggests Smyrna was affected by an earthquake about 700 BC, which damaged both houses and the city wall. Afterward, curvilinear houses became a minority, and most architecture was rectangular and planned on a north-south axis. A sanctuary was constructed at the north end of the hill, and settlement spread outside the city walls up into the neighboring coast. At the same time, evidence for an improvement in architecture with volcanic block masonry, the apparently widespread use of writing, and remodeling of public buildings suggest new prosperity. An estimated 450 residential structures were located within the city walls  and another 250 outside the walls. Homer and Smyrna According to an ancient epigram Many Greek cities argue for Homers wise root, Smyrna, Chios, Colophon, Ithaca, Pylos, Argos, Athens. The most important poet of ancient Greek and Roman writers was Homer, the archaic period bard and author of the Iliad and the Odyssey; born somewhere between the 8th and 9th centuries BC, if he lived here, it would have been during the Ionian period. There is no absolute evidence for his birth location, and Homer may or may not have been born in Ionia. It seems fairly likely that he lived at Old Smyrna, or someplace in Ionia such as Colophon or Chios, based on several textual mentions of the River Meles and other local landmarks. Lydian Capture and the Village Period About 600 BC, based on historical documentation and a predominance of Corinthian pottery amongst the ruins, the prosperous city was attacked and captured by Lydian forces, led by the king Alyattes [died 560 BC]. Archaeological evidence associated with this historic event is shown by the presence of 125 bronze arrowheads and numerous spearheads embedded in demolished housewalls destroyed in the late 7th century. A cache of iron weapons was identified in the Temple Pylon. Smyrna was abandoned for some decades, and reoccupation seems to come about the middle of the sixth century BC. By the fourth century BC, the town was a flourishing port city again, and it was refounded and moved across the bay to New Smyrna by the Greek generals Antigonus and Lysimachus. Archaeology at Old Smyrna Test excavations at Smyrna were conducted in 1930 by Austrian archaeologists Franz and H. Miltner. Anglo-Turkish investigations between 1948 and 1951 by Ankara University and the British School at Athens were led by Ekrem Akurgal and J. M. Cook. Most recently, remote sensing techniques have been applied to the site, to produce a topographic map and record of the ancient site. Sources Flickrite Kayt Armstrong (girlwithatrowel) has amassed a collection of photos of Old Smyrna.Berge MA, and Drahor MG. 2011. Electrical Resistivity Tomography Investigations of Multilayered Archaeological Settlements: Part II – A Case from Old Smyrna Hà ¶yà ¼k, Turkey. Archaeological Prospection 18(4):291-302.Cook JM. 1958/1959. Old Smyrna, 1948-1951. The Annual of the British School at Athens 53/54:1-34.Cook JM, Nicholls RV, and Pyle DM. 1998. Old Smyrna Excavations: The Temples of Athena. London: The British School at Athens.Drahor MG. 2011. A review of integrated geophysical investigations from archaeological and cultural sites under encroaching urbanisation in Izmir, Turkey. Physics and Chemistry of the Earth, Parts A/B/C 36(16):1294-1309.Nicholls RV. 1958/1959. Old Smyrna: The Iron Age Fortifications and Associated Remains on the City Perimeter. The Annual of the British School at Athens  53/54:35-137.Nicholls RV. 1958/1959. Site-Plan of Old Smyrna. The Annual of the Br itish School at Athens 53/54. Sahoglu V. 2005. The Anatolian trade network and the Izmir Region during the Early Bronze Age. Oxford Journal of Archaeology 24(4):339-361.Tziropoulou-Efstathiou A. 2009. Homer and the So-Called Homeric Questions: Science and Technology in Homeric Epics. In: Paipetis SA, editor. Science and Technology in Homeric Epics: Springer Netherlands. p 451-467.

Teenage Suicide Essay Example | Topics and Well Written Essays - 1750 words

Teenage Suicide - Essay Example Suicide is the third leading cause of death for youth and adolescents ages 15-24 years old, indicating that all youth are at great risk for suicide (American Association of Suicidology 1). Suicide is now the fourth leading cause of death for youth between the ages of 10-14 (Crosby 2). Suicide can affect all youth regardless of ethnicity or socioeconomic status; however, there have been rapid increases within specific ethnic groups. In order to address this issue among our high school age students, it is important to analyze who is at greatest risk, to identify risk factors, and to identify potential protective factors. Additionally, suicide prevention and early intervention programs implemented in schools should be assessed regarding their effectiveness. What is not effective should be modified accordingly. Ethnic Differences European American, African American, Hispanic, and Native American youth are all affected by suicide. Suicide among our youth is most prevalent for white males (Crosby, 5). According to the Centers for Disease Control, 73% of all suicides involving adults are white males. However, in the last two decades, among African American male youth ages 10-14, suicide rates have tripled and for ages 15-19 the suicide rate has doubled (Capuzzi 38). Additionally, the Centers for Disease Control has- identified that the Hispanic youth suicide rate is increasing. Furthermore, their rates of suicide ideation and attempts are increasing at staggering numbers (O'Donnell et al., 39-40). Native American youth also have history of a high rate of suicide attempts (Capuzzi, 38). Although the European American population has always represented the highest proportion of suicides among all ethnic groups, it is important to view all of our youth, regardless of ethnicity, as at-risk, considering the recent changes in suicide statistics in the last decade. Different factors contribute to the reasons for suicide attempts for each ethnic group. This needs to be conside red when creating an effective youth suicide prevention and early intervention program. Currently, European American youth are the primary recipients of crisis intervention dealing with suicide in contrast with their Hispanic peers who are least likely to receive interventions (Kataoka, Stein, Leiberman, & Wong, 1444). This may be influencing the increases in suicide attempts and completions among this demographic group. Risk Factors for Suicide There has not been a specific profile created to early identify all youth at risk for suicide ideation or suicide attempts. The literature does suggest, however, that there are some common identifying characteristics to consider, although alone they are not indicators. Some common characteristics of youth may warrant the attention of adults to better evaluate these students for suicide ideation. Since suicide is the third leading cause of death for adolescents in the United States, it is key to train the community to identify those at risk. Stressors youth are dealing with may be the trigger for suicide attempts, which are often impulsive responses by youth to escape their problems (Crosby 2). The impulsivity of the act further indicates the need for early intervention among youth dealing with dramatic or life-impacting circumstances. Research has noted some behaviors that may be exhibited by a youth who has suicide ideation. These behaviors include, but are not limited to, the lack of concern for personal welfare, social changes, decline in school performance, including attendance patterns, change in eating and sleeping habits, a new preoccupation with violence and death, increased sexually promiscuity, and other risky behaviors, including substance use (Capuzzi, 40; Guo & Harstall, 11-15). Not all