Mission Statement of Nokia Essay

Nokia Corporation defines its mission to connect people through mobile phone technology and quotes its mission statement as follows; â€Å"Our strategic intent is to build great mobile products our job is to enable billions of people everywhere to get connected.† Operations Management Mission of Nokia: Nokia Goals and objectives in the market are as follows: To build great mobile products. To help people feel near to what matters to them. To enable billions of people to get more of life’s opportunities through mobiles. To capture volume and value growth to connect the next billion people to the Internet in developing growth markets. OM Department Mission of Nokia: Product design: Nokia cares about developing products that meet specific need of its customers. Thus for example, all the products of Business Solution mode are tailored to the requirement of specific entrepreneur seeking the  optimal solution for him. While in mobile phone section, the lifestyle of the target group is also analyzed. Quality Management: As the customer is the driving force in Nokia, so managing the quality is started with familiar with customer requirements and then processes are continuously improved according to the feedback received from the customers. Process Design: Nokia has design the capacity to ensure meeting all the demand (capacity built in view of demand supports the credibility of Nokia). Location: As a global company, Nokia operates in over 130 countries with the headquartered in Espoo in Finland, in the origins of Nokia. To create cutting edge technologies, it carries out researches in technologically advanced countries. Moreover, according to its diversity and location policy, Nokia wants to cooperate with companies form different locations as gaining new markets is one of the company’s goals. Layout Design: Nokia as an international company also uses global manufacturing network that gives them the ability to respond quickly to changes in demand and technology. They have suppliers in all parts of the world so that they can easily introduce changes to their processes and the utilization of resources is optimal. Human Resources: One of the Nokia strength is the employees. That’s why it aims to create them the best working environment and growth opportunities. It conducts several programs to encourage them to submit their own ideas and contribute to the company’s growth such as  ´Listening to You ´ annual survey or conducted by intranet â€Å"Ask HR† that gives a quick and openly published response for all queries. Supply Chain Management: Nokia’s supply chain includes direct sourcing (material supply for Nokia products, such as components, parts, packaging, contract manufacturing, software development, and research and development) and indirect sourcing (office equipment, services etc.) Inventory: Thanks to joint ventures and close cooperation with their supplier, Nokia can optimize their inventory levels. The suppliers as Nokia partners also participate in product development process, what helps better assess the needs of the future production. Efficient management of the inventory is also supported by the diversification of the location of suppliers. Moreover Nokia builds its inventory in view of demand, minimum levels of the inventory has to be maintained. Scheduling: Average life cycle of a mobile phone is about 2 years and during one year many new models are introduced. That’s why production of one line of products is done simultaneously with the research and design process of new products. Scheduling and taking measures in anticipation of new ventures is in this case a critical issue. Maintenance: Providing training and development for their employees is one of the Nokia’s promises. They pay much attention to be in touch with all new technologies and maintained the high level of well trained staff.

Effects of Having a Broken Family on the Academic Performance of the Fourth Year Students

Hispanic IssuesOne hot political, societal and cultural topic is immigration and naturalization. The Hispanic population in the United States has continued to grow and change. One popular research topic is examining this growth and the increased role and influence of Hispanics in American society and politics.SpaceAlthough the race for space of the Cold War has ended, man continues to look to the sky as technology develops and changes. As advancement continues, possibilities for space travel increase. This topic examines the history of space exploration and considers opportunities for the future.Energy SourcesWith a world dependent on nonrenewable resources of energy, this energy dependence impacts the world in many ways. Although some alternative energy options have been developed, they have not yet been able to sufficiently provide for the energy needs of the world's population. This topic considers the history of various energy sources and looks at new developments in this area.Wa ste DisposalWith a world population of around 6 billion, waste disposal is a paramount concern. This population creates a great amount of waste and if it is not handled correctly it can cause great damage to the planet. This topic examines the methods used for waste disposal and recycling and determines what possible changes are available with the development of technology.Imposed DemocracyAfter World War II, the United States had greater influence in countries around the world. Involved publicly in several conflicts, it also influenced policy in other nations â€Å"behind the scenes.† This popular topic considers the role of the United States in other nations and whether or not the U.S. has â€Å"imposed† democracy on other countries.Political Environment in the Middle East The Middle East, continuously an area in turmoil with changes in political leadership, relationships between various countries also change. This topic  examines the history and development of nat ions in the region and how they interact. It also considers possible solutions for peace in the Middle East.The Impact of Globalization on ReligionWith the influence of technology, the world is interconnected in a totally new way. Decisions made in one nation can have an impact on a country half-way around the world. This topic considers how this â€Å"smaller world† has impacted religion and its practices.The Impact of U.N.  Policies on the EnvironmentMan continues to learn more about his impact on the environment of the planet. Some policies have been put in place to try to address global environmental issues. This topic examines whether the U.N. policies that have been put into place have made an impact on human behavior.Marketing and Media Influence on TeensMedia is a very powerful tool that has continued to develop and influence thoughts and beliefs. Marketing is focused on how to influence the choices people make and the products they buy through media channels. This topic considers how marketing negatively impacts teens.Bar Code Implants Replacing Social Security NumbersA controversial topic for many is the use of bar code implants for identification. Although social security numbers can be stolen and identity theft is a big issue, some are very opposed to having any type of body implants for the purpose of identification. This topic can discuss the issues with both methods of identification and describe the technology involved.

Replacement of kiln shell

Everything must be properly placed so that the next step, shell removal, goes aimlessly. Once the kiln shells lengths, weights, cribbing and crane requirements are determined, the shell layout can begin. The ultimate goal is to cut the shell, at the proper location, perpendicular to the centerline of the kiln. Ã'Å¡ Best ways to do this is to 1) Perform a series of stop cuts in the kiln as it is rotating, 2) Paying special attention to keep the thrust tree against the thrust roller and also against the same set of tree retainers.Once the cuts determining the overall length are complete, 3) A relief cut must be laid out. This is usually 10-inn wide section on one end ND, once removed, will provide some extra room for removing the shell. Finally, the kiln must be parked and the drive locked out, the support cribbing raised into position, the relief section cut out by hand and the kiln pushed apart by 1-1. In to allow extra room to get the new shell back in. Harmon Shah 2) Shell removal With stop cuts in, the cribbing up and the relief section removed, it is time to rig the shell pieces for removal.Typically, a spreader beam is used to provide more leeway and control while removing a section. Under the spreader beam, braided cables can be shackled together through the clearance holes that eve been cut in the kiln and reinforced. It is critical that the shell thickness is analyzed to make sure that the cables and reinforcing will not tear the shell. The shell is then cut free Of the rest Of the kiln with the use Of torches. This process will be repeated until all of the shell sections have been removed. The final step is to grind the exposed ends of the shell.Since the new joints were cut with a torch, the cutting slay and imperfections need to be ground smooth to provide a good surface to weld to. 3) Installation and alignment The installation of the new kiln shell typically occurs in the opposite order of he removal. The shell sections are hoisted ensuring that th ey are hanging perfectly on the kiln slope -? once in location this will provide an even joint to fit. Consideration should also be given to installing the longitudinal seams in adjacent shell sections opposite each other.The kiln shell is held in place by temporary joint hardware and cribbing as required. The joint hardware typically consists of angles and radial adjustment blocks, welded to the shell and threaded through rods and nuts that fit through the angles to adjust and support the shell. Radial shell mismatch is extremely important when fitting he shell using the radial adjustment blocks that were installed in the shell. When new shell fits to new shell, the inside diameter is typically the same, thus there should be less than a 1/inn mismatch. However, it is not uncommon that the inside of the old shell is corroded.When this is the case, it is important to ensure the mismatch is very even around the joint and does not vary by more than 1/inn, even if the total mismatch is 1/in. With the joints aligned, the through rods are used to pull the shell sections together. Tie bars should be installed to lock in the joint alignment attained with the mint hardware and to take up the torsion's forces exerted on the joint during rotation. At this point all equipment and material is removed from the inside of the kiln. Run-out stands, fixed location roughly inn uphill and downhill of each joint are set up.The kiln is rotated and a set of stations, 1-12, laid out on the shell. At each of these stations two readings are taken, one at the uphill run-out stand and one at the downhill. The resulting numbers are then taken and laid out on a polar graph. When looking at the magnitude of the run-out on a polar graph, opposite readings will show any corresponding moves. Several of these indications in the same quadrant will warrant a corrective adjustment of the joint. With run-out readings showing no corrective adjustment, the shell and joints are ready for the next step , welding. ) Weld Eng The shell is typically welded on the outside first. The shell joints are ground so that the mill scale is removed several inches uphill and downhill of the actual joints bevel. A root pass in the base of the bevels is welded in by hand with the welder taking care to properly preheat the shell. The remaining outside bevel is welded using the submerged arc welding (SAW) process. SAW is the preferred welding method for the majority of the bevel because of its consistent, superior quality of weld and its very high deposition rate.

Chapter 24 Summary Essay Example | Topics and Well Written Essays - 500 words

Chapter 24 Summary - Essay Example s of scale which discourage other competitors from accessing or thriving in the market are hard to come by but are however in place by some specific companies and producers in the world. Focusing on the conditions of market that a monopolist faces that influence the level of demand and marginal conditions in this particular market is the point of concern. The closest contrasting market that can be used to gauge the level of marginal revenue of the monopolistic market is the perfect competition market structure. In the perfect competition market, there exists a huge supply of both customers and suppliers in that; the demand and supply is equal and none of the factors influencing supplies overshadows the other. Due to this balance in terms of demand and supply, a single vendor of the particular goods or services cannot dictate at which prices his/her commodities will sell for. The forces of the market are the ones that dictate the price in the market. The monopoly market however has control over the prices of his/her goods and services. This however is put under the check and balances that influence demand and supply which is not the case in the perfect competition ma rket. For the monopolist to achieve a hike in prices while maintaining the levels of units sold, he/she has to tone down on the price per unit. The difference between the initial revenue and the revenue to be realized after reducing the cost of the final unit batch is what is referred to as the marginal revenue. Due to the downward sloping curve in demand that is experienced by the monopolist, the prevalence of special conditions to fix the deficit in profit accumulations is made by the monopolist. The monopoly thereby has to consider the difference that is created in profits one he considers the marginal revenue approach of raising the number of units sold so as to increase the level of profits. He therefore has to measure the point at which the total revenues and the total costs tally so as to

Nazism Research Paper Example | Topics and Well Written Essays - 500 words

Nazism - Research Paper Example The acceptance of the German public of Hitler and his government though irrational, was not unexplainable. The horrific actions of the Third Reich are well documented. The end result of the Nazi’s evil ideologies included the occupation of most European nations and the ‘final solution,’ the annihilation of over six million Jews. During this the rise of Nazism, the ethnic and romantic ideals of ‘Blood and Fatherland’ gained impetus. According to this notion, German blood and the German fatherland were holy and those ethnic minorities within the country that did not belong to the German race were seen as contaminating German blood and tarnishing the German fatherland. This stream of thought brought to bear an enormous influence on the Nazi ideology, which viewed â€Å"the spilling of blood as part of a holy crusade† (Baigent, Leigh & Lincoln, 1991: 189). In his rise to power, Hitler garnered support by holding rallies but his oratories were hardl y credible or persuasive on an intellectual level. Usually, his speeches were predictable, repetitious and lacked substantive arguments. The influence of minds was spawned by the delivery of the speeches which possessed energy and a hypnotic, rhythmic pulse to them.

Economics for Business Decisions Term Paper Example | Topics and Well Written Essays - 3250 words

Economics for Business Decisions - Term Paper Example If Always Round Tire doubles the size of its production facility – increasing L from 250 to 500 and K from 25 to 50 – what happens to the cost of production, even though we do not know the wages of labor or the price of capital?   This production exhibits increasing returns to scale. Doubling the scale of production will more than double the quantity of output. Costs per unit will decline because the firm takes advantage of the economies of scale. Why do economies of scale and learning curve effects look similar when they are graphed? What different concepts do they represent?   A graph of economies of scale shows that average costs per unit of output fall when the quantity of output increases. However, this decrease in the average cost per unit of output occurs at a decreasing rate. Economies of scale show the cost advantages larger firms have in some industries, like basic metals, where costs per unit fall with the cumulative volume of output. A graph of a learnin g curve shows that average costs per unit of output fall when the cumulative quantity of output produced since inception increases. This decrease in the average cost per unit of output occurs at a decreasing rate. Learning curves show the cost advantages firms that have cumulatively produced greater amounts of output have in some industries, like semiconductors. For many corporations, a major portion of the cost of production is fixed in the short run. ... In the long-run all costs are variable costs and there are no long-run fixed costs.    Wanda Weeks is tired of running her small machine tool company. She wishes to sell it in order use her time and money elsewhere. She is currently earning a salary of $85,000 per year and a 10% return on her capital investment. She wants to take a job in a bank and invest her capital in a mutual fund. What issues should she look at before making the decision to change careers?   She should look at the opportunity cost of her time and capital. The total opportunity cost running her machine tool business is the value of both her time and her capital. She should compare how much she could earn from both labor income and selling her capital investment in the machine tool business to her current labor income and capital return as the owner of this business. The Springfield Bank received 1500 inquires following its latest advertisement describing its "establish a Certificate of Deposit (CD)-get a free CD (compact disk)" promotion in the Springfield Shopper, a local newspaper. The most recent similar ad in a similar advertising campaign in the Brockman Business Newsletter, a local business publication generated 500 inquires. Each ad in the Springfield Shopper costs $500. Each ad in the Brockman Business Newsletter costs $125. Inquires from both publications have the same success rate in turning inquires into sales. (a.) Assuming that additional ads will generate similar response rates, is Springfield Bank running an optimal mix of ads in the Springfield Shopper and the Brockman Business Newsletter? Why or why not? (b.) If you claim that the Springfield Bank is currently running an optimal mix of ads clearly explain why they are using an optimal mix of ads. If you claim that the Springfield

Mess at the stadium Essay Example | Topics and Well Written Essays - 750 words

Mess at the stadium - Essay Example In this case, it can be noted that James and Christopher triggered the pandemonium that broke at the stadium when they blew their vuvuzelas after their team, the Riders had scored. Hundreds of supporters were killed and others injured while Christopher and James were among those who lost their lives. The grandmother, mother and father of the boys subsequently suffered from nervous shock (psychiatric injury). Against this background, this essay seeks to describe while giving reasons the approach that can be taken by a High Court judge towards claims of nervous shock by the affected people in view of the cases that are going to be analysed below. In view of this case of Dulieu v White [1901] 2 KB 669 which involved a pregnant barmaid who suffered severe shock after the defendant’s servant drove negligently into the public house, it can be noted that the High Court upheld her claim. The case involving the grandmother, mother and father of the boys may as well be upheld in as far as claims for nervous shock are concerned. In this case, the defendants are the police officers who had a duty to safeguard the interests of the soccer fans who were packed in the stadium. The subsequent pandemonium that killed hundreds of people while injuring others was not a result of their negligent behaviour. In actual fact, the horses were frightened by the noise of vuvuzelas that were blown by James and Christopher. It can be noted that these two boys are the ones who triggered the situation that resulted in loss of life of innocent people including themselves. Indeed, the defendant has a duty not to frighten the plaintiff by his negligence whereby it can be noted that the blame does not lie in the police but in the boys’ action that frightened the horses. If it was not because of their action, this disaster could not have happened. It the case of Alcock v Chief Constable of South Yorkshire Police [1992] 1 AC 310 concerned a FA Cup semi-final match at Hillsborough Stad ium, between Nottingham Forest and Liverpool in April 1989, at which 96 people were killed and over 400 physically injured in a crush caused by negligent crowd control by the police. To a certain extent, it can be said that the conduct by the police in controlling the crowd in the case involving James and Christopher was negligent given that there is wild cheering when another team scores especially with regards to big matches and the police should always be watchful for such incidences. In the first place, they allowed the boys to get into the stadium with vuvuzelas which meant that they could be blown. The failure to control their horses amounts to negligent behaviour since people watching matches are over excited at times. Thus, only parents and spouses might claim for nervous shock and the claimants in this case can show a â€Å"sufficiently proximate† relationship to the person killed or injured as can be noted from their closeness with the deceased. McFarlane v EE Caled onia Ltd [1994] 2 All ER 1 involves a plaintiff who has witnessed colleagues dying in agony following an oil rig explosion. However, the court of appeal applied the rule by the House of Lords in Alcock where the claim failed because the claimant was not a rescuer. In the same vein, the claims involving the mother and the grandmother may fail to materialise given that they just watched the situation unfolding on television and they are not part of the rescue team. Somebody who physically experiences the action directly stands better chances of winning the claim since he will be part of the horrific events than someone merely watching from a distance. The mother and the grandmother are not even closer to the scene since they are just watching the events on television while at home. As far as the above case is concerned, the claim by these two may not materialise since they are not directly involved especially in rescuing the affected people who have been injured in the stampede that e nsued after the police horses have been frightened by the noise of the vuvuzelas and ran amok causing

Nursing care delivery models and organizational structure Essay

Nursing care delivery models and organizational structure - Essay Example However, this paper tends to research how factors like organizational structure and care delivery models can influence nurse turnover rates. Introduction Health care sector across the world has been experiencing an unusual increase in nursing turnover for the past few decades. According to the NSI (2013) report, the hospital turnover rate increased to 14.7% and registered nurses is 13.1%. Nursing Solutions, Inc projects hospital turnover to be over 15.5% and RNturnover14% by2014. However, it is important to assess to what extent nursing care models and organizational structure can cause nurse turnover in modern hospital settings. This detailed analysis based on the available literature will suggest what advice Jamie Johns (in the given case context) as a Quality Improvement Leader can give to her Chief Nurse Officer on appropriate care delivery models. Impacts of Nurse Turnover Nurse Turnover is a major risk factor that affects the hospital’s functioning and effort for ensurin g quality patient care. Nursing turnover causes huge amount of financial loss to the hospital. Losing a single nurse can bring about the loss of twice the nurses’ annual salary. Therefore, loss of nurses adversely affects patient care thereby causing loss of patients, increased staffing cost, absenteeism, and accident rates. Poor communication with the management regarding their needs, low remuneration, and lack of career opportunities and career development in the hospital they work can also increase nurse turnover. Solutions for nurse turnover have been researched on a wider basis. According to Hunt (2009), the most important suggestion is to make the job attractive; and this process involves increasing job incentives, flexible scheduling and job sharing, adding career development activities. A major after effect of high turnover rate is that the existing staff is always forced to adjust with the newcomers. A study by Baernholdt and Mark (2009) showed that both rural and ur ban hospitals can improve nurse job satisfaction and turnover rates by changing unit characteristics, creating better support services and a work environment that supports autonomous nursing practice. According to the very findings, rural hospitals can also improve the work environment by providing nurses with more educational opportunities and thus career development. Scarcity of qualified nurses makes turnover so prevalent in the health care industry. The increase in job opportunities makes the existing nurses confident enough to leave their present organization and find a new one. Organizational Structure and Nurse Turnover Only by implementing key strategies, hospitals can put a curb on the turnover rate of nurses. Nursing is the largest occupation within the health care industry with 2.4 million people working. In recent reports by the International council of Nursing (Trust, 2006), one of the main reason for shortage of nurses relates to work environment. Studies have proven t hat a positive organisational climate plays a key role in job satisfaction and in lowering turnover rates. But the strength of organisational climate and job satisfaction is more compared to organisational climate and turnover rate. As Stone, Hughes, and Dailey (2008) point out, low job satisfaction leads to burnout, frequent leaves, higher rate of turnover, or loss of nursing profession. The work environment, especially the organizational structure has much to do with nursing turnover rate. A pleasant relationship with the hospital

Health care should be free Research Paper Example | Topics and Well Written Essays - 1250 words

Health care should be free - Research Paper Example The government should provide a basic level of health care to all citizens and allow the affording to purchase quick, more efficient, or a higher quality service, though the quality of medical health services provided to the poor should be comparable to that available to the rich in any case. Countries in which the private health care has become the norm have a great number of citizens without insurance. Millions of people in the US either have no insurance or are underinsured because of a variety of reasons including lack of employment and poor economy. If the health care system is made free, people would not be denied the service just because they cannot pay for it. Everyone would have access to all kinds of medical services irrespective of the financial status. The government should establish a network of community health centers so that health care becomes accessible to all communities across the country (Zwegenthal et al, 2009, p. 4). Making the health care system free is a pote ntial way of bringing the overall costs of the health care down. Countries that have a public health care system instead of one that is sponsored by the state usually spend a much larger amount of their gross national profit over providing the health care. As a result of this, the free market system places the need for increased expenditure on the administrative costs. This increases the insurance premiums and raises the costs for the expenses paid out of pocket for the medication after meeting the insurance deductible. One way to resolve this issue is by using co-insurance and deductibles, but these mechanisms require the imposition of restrictions to ensure the provision of health care to the financial strained. â€Å"And since cost sharing can have an adverse effect on the health of the poor, these and certain other groups should be exempt from sharing the cost of care altogether† (Harris and Manning, 2007, p. 80). Making health care free is an important way of reducing th e cost of medical care since the competition would be eradicated under the single administration. Presently, because of the availability of a variety of health care plans, claims and procedures are often duplicated. Free health care system would save the time that is otherwise consumed in processing the claims, thus making the system more efficient. Free health care system can be administered more easily with lesser cost. The need for the employers to incur expenditures by providing their employees with insurance would be obviated. Placement of the health care system under the single administration would also obviate the need for contractual negotiations. It is noteworthy here that different free health care systems function differently. For example, the health care system in Canada is different from the health care system in the UK. Which out of a certain number of free health care systems are superior or inferior to the others is eventually determined by the consumers. The infant mortality rate of the US is high while the life span is shorter as compared to many countries around the world (Kongaika, 2013). This can partly be attributed to the fact that many Americans do not get the

Auditing Assignment Example | Topics and Well Written Essays - 1000 words

Auditing - Assignment Example There are many factors reported in the profit and loss account that have affected the company's profit. The most prominent of them being increasing cost of sales and interest expenses. The major trends and tendencies in the company's financial position and performance for the current year as indicated by Adios Ltd's financial statements can be assessed with the help of the following factors: The company's balance sheet shows that the company has enhanced its investment in tangible asset by 84% whereas the investment in the intangible assets of the company has been reduced by 80%. But overall as compared to the previous year, the company's investment in total assets has been increased. Working capital is the capital, which remains with the company after accounting for all the current liabilities of the company out of its current assets. This capital is required by every company to meet its short-term obligations or liabilities without any hassles, whenever a need arises. Working capital can be obtained by subtracting a company's current liabilities from its current assets. The Adios Ltd's total current liabilities are about 25% of its total current assets, which shows a good working capital position for the company. The company's fiIncreased Long-term Borrowings The company's financial statements indicate that the company's long-term debts and borrowing has been increased to a great extent. As compared to the previous year, the company's long-term debts have been increased by about 7 times. Consequently, the company's interest expense has also been 6 times more than that of the previous year. Increased Sales According to the Adios Ltd's profit and loss account, the company's total sales are increased by 11.46% as compared to the previous year. Simultaneously, the company's cost of sales has also increased by 55%, which has resulted into a decline in the company's gross profit margin. Adios Ltd's gross profit margin was about 55% in the year 2004, which has decreased to 23% in 2005 despite of an increase in company's sales. Decreased Profit The company's profit margin for the year 2005 has declined by 30% as compared to that of the year 2004. Company has shown many factors responsible for this in the financial statements. The most prominent of which being the increasing cost of sales and increasing interest expense resulting from an increasing trend in the company's long-term debts and borrowings. INFORMATION IMPORTANT TO BE ASKED BY AN AUDITOR An auditor needs to obtain the following information from the company's management in order to gain a better insight of company's financi

The European Human Rights Act Essay Example | Topics and Well Written Essays - 1250 words

The European Human Rights Act - Essay Example "In contrast to the importance attached to the democratic accountability of Parliament, institutional checks and balances, and the rule of law as means of safeguarding individual liberties, comparatively little significance was attributed to the European Convention on Human Rights before passage of the Human Rights Act." (Akehurst, Michael & Malanczuk, Peter 1997 p.65) This may be seen as a surprise considering the fact that the UK was an early signatory to the European Convention, and the UK was instrumental to the drafting of the human rights convention. The effects of the incorporation of the European Convention on Human Rights on the English Legal System however, seem to be limited by the constitutional doctrine of dualism, which distinguishes international law from national law. "Considerations of national and parliamentary sovereignty require that treaties alone are unable to alter the internal laws of the UK, because the executive alone enters into treaties on behalf of the United Kingdom. Otherwise, the government could evade parliamentary scrutiny of its proposals through the exercise of its treaty-making powers." (Human Rights Act Research Project 2001) Therefore, as treaties are not self-executing the terms of these treaties must be incorporated into an act of Parliament in orde... courts. "While the European Convention, as an agreement between national governments, imposed obligations on the United Kingdom in international law, it did not impose obligations on Parliament or the government under British domestic law." (Council of Europe 2000) Another challenge is posed by the desire to upgrade the legal status of the individual rights as described in the substantive provisions of the European Convention, while at the same time ensuring the preservation of traditional or orthodox notions of parliamentary sovereignty. "The courts are not given the power to invalidate acts of Parliament that are incompatible with the rights listed in the European Convention, but may only issue a declaration of incompatibility, which does not itself affect the validity or enforceability of an incompatible act." (Akehurst, Michael & Malanczuk, Peter 1997) Thus, the incorporation of the European Convention on Human Rights has had a significant impact on the English Legal System, and to the concept of parliamentary sovereignty. 2. a) Do you believe that section 3 of the Human Rights Act 1998 creates a new rule of statutory interpretation for judges Yes, section 3 of the Human Rights Act 1998 does create a new rule of statutory interpretation for judges. "The Human Rights Act 1998 is an Act of Parliament of the United Kingdom which received Royal Assent on 9 November 1998, and mostly came into force on 2 October 2000. The Act makes available in UK courts a remedy for breach of a Convention right, without the need to go to the European Court of Human Rights in Strasbourg. It also totally abolished the death penalty in UK law, although this was not required by the Convention in force for the UK at that time" (British Medical

Analysis of Hydrated copper sulphate Essay Example for Free

Analysis of Hydrated copper sulphate Essay Aim – To determine the molecular formula of hydrated copper sulfate. Requirements – Hydrous copper sulfate Electronic balance Evaporating dish Glass rod Tripod stand Bunsen burner Crucible Procedure – First I weighed 3g of hydrous copper sulfate on electronic balance and began heating it in an evaporating dish on top of a Bunsen burner. After the reaction was complete I measured the new weight to find a change in mass. Qualitative data – After the reaction was complete, the colour changed from blue to white due to a loss of water crystals. Faint green tinge became evident and fine white powder was formed from crystals. Continued heating led to formation of oliver green colour. Quantitative data – Original weight of hydrous copper sulfate – 3g Error in electronic balance  ± 0.001g (provided by the teacher) Data collection – Trial 1 1.96g Trial 2 1.87g Trial 3 1.94g Data Processing – To minimize the errors I conducted three trials and averaged the readings to find a more accurate answer. = 1.93 g  ± 0.001 Change in mass = (3  ± 0.001) – (1.93  ± 0.001) = 1.07  ± 0.002 The change in mass was due to the loss of water crystals. Water (H20) has a molar mass of 18g. Therefore the change in mass must be equal to the mass of water present in copper sulfate. No of moles of water evaporated = = 0.059  ± 0.002moles The molar mass of anhydrous copper sulfate is 159.6g. No of moles of = = 0.012  ± 0.001moles In the equation I took the no of moles of water as x because it is unknown. CuSO4.xH20 → CuSO4 + xH2O According to the equation the mole ratio between copper sulfate and water is 1: x. Therefore 1:x = 0.012  ± 0.001: 0.059  ± 0.002 x = = 4.9  ± 0.588 Conclusion – Hence the x value can be rounded off to 5 to get an integer answer. This means that in 1 molecule of hydrous copper sulfate there are 5 atoms of water present as crystals. The result is also equal to the literature value which was provided by the teacher and there seems to be no deviation because the answers are taken as integer and decimal points are excluded. The only systematic error present was in electronic balance. Moreover random error could have been caused during heating of the salt i.e. overheating or underheating. This error depends on the sight of colour change, therefore this is a very hard random error to eliminate. Evaluation – As the answer is taken as integer, there seems to be zero error however still a lot of errors are possible while conducting this experiment. During the heating of hydrous copper sulfate there maybe some water crystals still left due to inappropriate stirring and overheated or underheated salts could have also caused error. Main error which is inevitable is the hydration of crystals after being heated. The reaction is reversible and the after heating there could have been water vapour in the air which could have combined with the salt. Hence these can also lead to deviations in results. To improve upon these errors we must make sure that after the salt is heated, its weight must be measured immediately so that there is very less time gap between it. Furthermore proper stirring and care taken during heating can also minimize errors.

Why the theories of supply and supply elasticity are important

Why the theories of supply and supply elasticity are important EXPLAIN USING RELEVANT TOURISM, LEISURE AND HOSPITALITY EXAMPLES WHY THE THEORIES OF: -SUPPLY -THE THEORY OF SUPPLY ELASTICITY ARE KEY CONCEPTS IN HELPING US UNDERSTAND AND EXPLAIN WITH OUR INDUSTRY ? This preface provides a comprehensive introduction to the task given for the individual learning outcomes. The Assignment needs to stretch on the Key concepts in understanding the theory of Supply and Supply Elasticity in relevant to Travel, Tourism and Hospitality Industry (Hotel Industry) . The given assignment encompasses the following, PART 01 The factors which could determine the Demand and Supply of Hotel supplies in United Kingdom. It will cover the Key concepts Elasticity of supply in relevant to Hotel Supplies supplied in United Kingdom Hotel Supplies will include the following- Room Amenities- Bath Accessories, City Information Brochures and Stationeries Imported Food Materials New Zealand lamb Chops, Spices , Seasonal P er I Perishable foods Imported Spirits Expensive wines, Rare Collection Cognac, liqueurs and S Single malt. Maintenance Supplies PART 02 The reasons that firms seek to expand their businesses via internationalisation. Illustrating with Hotel industry of how firms that you have researched have pursued the globalisation objective. All these topics are gradually explained as we go and the key terms are highlighted in the task. The underlying concepts and basic principles are used to design the text. Introduction The hospitality industry is major service sector in the world economy. The industry encompasses an extensive variety of service industries that include food service, tourism and hotels. The hospitality industry is a 3.5 trillion Pound service sector within the global economy. London has been named the 2012 for International Games.There are a multitude of benefits for London hosting the Olympics, biggest of them is Hotel revenue in terms of Revenue, which means Demand for Hotels are already forecasted. The demand for the hotels in any market is determined basically by the amount of travellers inflow in that place. This study may examine the relationship between the Supply and the factors affecting the hospitality sector using some of the theories adapted from Mr. Don Burton notes. Reference: http://www.referenceforbusiness.com SUPPLY CONNOTE The term Supply states the total amount of the product that producers are willing and able to provide at a particular price over a given period of time. Here willingness is the keyword and this is determined using various analytical factors in ones mind. The hotel business faces the complexity in the commission of managing the chronological demand for its products put on show for the rest of the world. Also the supply of rooms has outpaced the demand over the last decade. Especially in the United Kingdom, since it is the worlds first industrialised country and stands sixth in the world economy with the power of purchasing parity has to follow some theories in order to sustain healthy in their competitive environment And as per the fact in 2012 the hotels in UK needs to offer 1 million rooms, the demand in the near future is high. The hotels have two basic means of achieving sustainable competitive advantage within their product market by focussing on low price and to meet the demand the Customers. Reference: http://ezinearticles.com/?cat=Business:International-Business SUPPOSITION OF SUPPLY The regulations of supply declares that, The Law of Supply claims that when other things are equal, the quantity supplied of a good rises when the price of the good rises IMPINGE ON SUPPLY Supply agenda shows the Law of Supply states that as the price of a good rises, the quantity supplied of the good rises, and as the price of a good falls, the quantity supplied of the good falls, ceteris paribus. Simply put, the price of hotel supplies increases the supply to the hotel also increases, when price of Hotel Supplies falls then the supply to the Hotel is also reduced. This is done because the Supplier has invested his opportunity cost in other sources. The Graph illustrates when demand for Hotel room is high the quantity supplied of Hotel Supplies are also high when compared to 2010. Source: http://www.hotelnewsnow.com/Articles.aspx FACTORS AFFECTING SUPPLY There are various factors that may affect the Supply of the hotels either undeviating or deviating. These are some notable direct factors such prices of relevant resources, technology, prices of other goods, number of sellers, expectations of future price, taxes and subsidies, and government restrictions.. This is bulleted below in detail, Prices of relevant resources Technology Prices of other goods Number of sellers Expectations of future price Taxes and subsidies Government restrictions Source Roger. A Arnold, Economics, 4th Edition, Page No.72 FACTORS WHICH CAUSES CHANGE IN SUPPLY PRICES OF RELEVANT RESOURCES Resources are needed to produce goods. For example, Source is Steak when the price of Steak gone down, then the hotel will purchase and stock more of steak to sell more steaks in hotels which increases the supply of Steak. In that case Supply Curve will move towards rightward. If there is no resource, that is less steak available thus creating less supply of rooms. Consequently, the preparation of steak will decrease, and the supply curve will shift leftward. TECHNOLOGY Most of the western countries have their usage of advanced technology to serve the hotel companies better. The development and in place highly integrated business processes technologies and system are definite. The hotels states the objective in promoting the hotel interface technologies such as property management system, point of sales system, video on demand security and access control which improves Hotel supplies efficiently and effectively. Therefore, the supply curve will shift to the right. PRICES OF OTHER GOODS When change in the price of one good can lead to a change in the supply of another good For example the Lobster price increases dues to worst climatic conditions making lobster unavailable in market then supply of Fish Increases. Lobster Fish Price Case- 1 Case -2 Quantity NUMBER OF SELLERS If more sellers begin producing a particular good, perhaps because of high profits, the supply curve will shift rightward. If some sellers stop producing a particular good, perhaps because of losses, the supply curve will shift leftward. EXPECTATIONS OF FUTURE PRICE If the price of a good is expected to be higher in the future, then producers may hold back some of the Hotel essential supplies today. Then they will have more to sell at the higher future price.. TAXES AND SUBSIDIES Some taxes increase per-unit costs. Suppose tax on Liqour is increased and producer is suppose to pay 2 pounds per Bottle. This tax leads to a leftward shift in the supply curve, indicating that the manufacturer wants to produce and offer to sell few of Liqour at each price. If the tax is eliminated, the supply curve shifts rightward. Subsidies have the opposite effect. Suppose the government subsidizes the production of Rice by paying wheat farmers 3 pounds for every bushel of wheat they produce. Because of the subsidy, the quantity supplied of rice is greater at each price, and the supply curve of Rice shifts rightward. Removal of the subsidy shifts the supply curve of corn leftward. Government Restrictions The government restrictions affects import of hotel supplies for international market, For example stricter Import duties implies adverse affect on hotel essentials thus giving less Output, the supply to the guest will be restricted with available foods. In this case the Supply curve moves towards left. Reference: Roger A Arnold, Economics, 2008 edition, P.No-71 PART B Price elasticity of supply When price changes, there will be not only a change in the quantity demanded, but also a change in the quantity supplied. Frequently we will want to know just how responsive quantity supplied is to a change in price. The measure we use is the price elasticity of supply.( PeS ) In simple terms the responsiveness of quantity supplied to a change in price. is called Price Elasticity of Supply. When it relates to hotel industry the responsiveness of Hotel supplier to a change in price of the product. The supply to hotel supplies in market will depends on change in price of hotel supplies in market or price offered by the Competitors. supplies Hotel Quantity Demanded The figure shows two supply curves. Curve S 2 is more elastic between any two prices than curve S 1. Thus, when price of Hotel Supplies rises from P 1 to P 2 there is a larger increase in quantity supplied of Hotel Supplies with S 2 (namely, Q 1 to Q 3 ) than there is with S 1 (namely, Q 1 to Q 2 ). For any shift in the demand curve there will be a larger change in quantity supplied of Hotel Supplies and a smaller change in price of Hotel Supplies with curve S 2 than with curve S 1. Thus the effect on price and quantity of a shift in the demand curve will depend on the price elasticity of supply. Reference : Roger. A Arnold, Economics, 2008 Edition, Page No.57 Source : http://economics.about.com INTERPRETATION OF SUPPLY CURVE Source : A. M. Shella , Economies of Hotel management , 2002 edition, P- No.91 KEY CONCEPTS IN DETERMINING THE PES WITH HOTEL SUPPLIES ARE FACTORS AFFECTING PES Spare production capacity When there is plenty of spare capacity  then the business will increase its output and therefore the Hotel Supplies supply will Elastic in response to Demand. Stocks of finished products and components If the stocks are products are high in the market supply will be elastic. Conversely when Hotel Supplies stocks are low, supply will be inelastic in response to a change in demand. The ease and cost of factor substitution If both capital and labour resources are  occupationally mobile  then the elasticity of supply for a Hotel Supplies is higher than if capital and labour cannot easily and quickly be switched 4) Time period involved in the production process Supply is more price elastic the longer the  time period  that a firm is allowed to adjust its production levels. The  momentary supply  is fixed and is determined mainly by planting decisions made months before, and also climatic conditions, which affect the overall production yield. Source: http://www.amosweb.com FACTORS DETERMINING PES Two factors that affect the numerical value of the price elasticity of supply are The Amount that costs rises as output Rises and time period of analysis. 1) The Amount that costs rises as output Rises When the Additional cost for producing additional output, this encourages more firms to produce for a given price which is raised, then more elastic will be supply. The lees the conditions apply, the less Elastic will supply be. 2) Analysis of Time Period when time period is longer then the time for analysis is more, responsiveness to the price change. Longer times enables the supplier to find alternatives. Time period are of two Long Run and Short Run. For example, the supply of the Ethnic Restaurants is not very elastic for a period, because Raw material used in production cannot easily switch to other goods. However, given enough time, a year or more, resources can move between productions, resulting in a more elastic supply. Reference: John Sloman Alison Wride, Economics, 7th Edition, Page 58. Conclusion Subsequent to the above text consisting of the Supply theories and its implication we could identify the factors that may directly cause the Supply either Surplus or Shortage. Having said that, the necessities of the supply are proposed transparently combining various abilities and the willingness of the producer and their assumption. Also the producer Supplying behaviour is related to the nations economical status and external factors (Climate, Transport, Trend) in the United Kingdom on the whole. TASK 2 WORD COUNT 1500 ANALYSE THE REASONS THAT FIRMS SEEK TO EXPAND THEIR BUSINESSES VIA INTERNATIONALISATION. HOW FIRMS THAT YOU HAVE RESEARCHED HAVE PURSUED THE GLOBALISATION OBJECTIVE? Introduction Surfacing the fact that the humankind business endeavours eyeing on high levels of branding and marking their presence all over the world by adapting the input called the Internationalisation. Most of the third world nations are now in the realism of making the most out of it, in terms of manpower and technological progression. With the presence of WTO the world trade organisation and its phenomenal support it has even made easier to connect nations across the globe with traditional business evolution in the way it is suppose to be. Having said that, the key concept is globalisation and its revolution in the modern business environment. This perceived text from the research will clarify the concept of internationalisation and the purpose it serves to aid the organisation picked as an example. And will also justify the adaptation on globalisation to pursue the objectives with complete satisfaction. Internationalisation The expression is closely attached with the term economic globalisation. This concept can be rephrased as the integration of national economy in to the international economy. Which is done by trade foreign investment, capital flows, spread of technology and the presence of security. The late 20th century offers the rural sociology and revitalization in the crisis of development theorist. The rising concern in the sustainability reveals the limits of up gradation concept. It is vital that every nation and the business existing should imply the globalization in their environment. Of-course the unrevealing support of the nations involved in the globalisations speaks loud for its own steps forward in the long lasting business era. However internationalisation is commonly recognised and path driven by amalgamation of vital aspects such as Economic Technological Socio cultural political Biological factors. Source: http://www.dadalos.org/globalisation/grundkurs_4.htm This phrase can also be acknowledged for the fact that it is transnational circulation of ideas, languages or cultural variance. These aspects are belonging to the humanity across the world which has gone through the process can be said to globalised. Significance of internationalisation Globalisation has a various aspects which affects the world business in several different ways. The emergence of the concept was very vital and as discussed earlier the positive outcomes are way too longer. It is advised to adhere to the principles of global marketing instances. The swiftness of internationalisation will continue to have a growing impact on business organisations and their practices evenly. Internationalisation hastens the development of the third world countries. Internationalisation of communication has a phenomenal upshot. Internationalisation fetches equalization of income distribution. Internationalisation brings about increased opportunity in the poor countries. Pessimistic values on internationalisation Although the rising concerns in the firms affiliated with the paradigm internationalisation, which has left hardly any hurdles or negative effects relating the organisation with that of its man power resource etc. The developed nations in this modern business environment adapt the policy of outsourcing which happens in manufacturing and white collar jobs. The exploitations of the globalisation have led the child workers usage in atrocious conditions in order to produce cheap good by ignoring safety concerns. Earlier in this business world, the workers had stable jobs but now the people live in constant dread of losing their jobs to competitiveness in the environment.. The world of terrorism has involved them in usage of internet for their global terror information postal. Nevertheless the growing concerns of the firm have witnessed these negative aspects in establishing their brand. Submission of Internationalisation in relation to a hospitality firm. Globalisation is measured in various key aspects and the most immense thought has to be prearranged to the people industry which is called the hospitality trade. This concept is symbolized by the rapid movement of people, information and capital across national borders worldwide. Although this paradigm is a contemporary force with careful definition it is accepted. Global expansion with common product and branding position are in place to acquire the establishment in control. Sales and marketing of the firm programming in such a way they capture the global economy. Organisational structures that allow delivery of service with local operational control and the usage of world capital market as a primary source of funding. Quilon a personification in the task Succeeding to the illustration and the task given, in which the concept of internationalisation is completely implemented and has witnessed a global accolades for its idea. Quilon the hospitality firm being an example for the task given demonstrates certain prolific dimension to the global restaurant chains. A group of TAJ HOTELS RESORTS Concerning Quilon As a part of an iconic Indian hotel group called the the Taj hotels and resorts Established in 1903, Taj Hotels Resorts and Palaces is one of Asias largest and finest group of hotels, comprising 61 hotels in 42 locations across India with an additional 16 international hotels in the UK, Maldives, Mauritius, Malaysia, Australia, USA, Bhutan, Sri Lanka, Africa and the Middle East. From world-renowned landmarks to modern business hotels, idyllic beach resorts to authentic Rajput palaces, each Taj hotel offers an unrivalled fusion of warm Indian hospitality, world-class service and modern luxury. As they march on in the United Kingdom and established two hotels out of which the crown plaza has the significant Michelin starred restaurant named Quilon. Three other considerations in global expansion for Quilon Restaurant (A Taj Group) Source : Managing the Multinational Enterprise, John M Stopford, P.no 697 Strategic scope for Quilon Global perception is a matter of survival of the business. That is why a strategy is formed to drive the organisation to attain its penultimate vision of a firm. In the following text lets notify the significant features or strategy adopted by the hospitality firm which I have chosen in order to showcase the firms benefit in using the paradigm internationalisation as a business tool. Quilon has adopted Porters diamond theory of international competitive advantage identifies a diamond of four interrelated areas within a nation that assist that country to be more competitive in international markets the four areas being factor conditions, competing firms within the country, support industries of the country and home demand. Source: Porter, M E (1990) The Competitive Advantage of Nations, Macmillan, P.No 691 1) FACTOR CONDITIONS The success of Quilon was depended on the national governments willingness to invest in these areas over long periods of time. Porter emphasised that competitiveness was not just a matter of comparative advantage. Resources can also be home-grown and specialised. Thus, goes well beyond natural resources but can assist in delivering national competitiveness. The Quilon has managed to take competitive advantage on UK market with resources being efficiently used for its establishment has No.1 Ethnic Indian Restaurant. 2) RELATED AND SUPPORTING INDUSTRIES Internationally competitive suppliers and other related industries represent a critical resource for international success. Clusters of such industries, each offering expertise and world-class service, can be vital. For example, Quilon (THE TAJ GROUP) relies on its world success not just from Hospitality sector but on a range of other products like Food Products, Automobile, Steel and Telecom. 3) FIRM STRATEGY, STRUCTURE AND RIVALRY Fierce national competition will drive innovation, force down costs and develop new methods of competing that can then be used internationally by the same companies. Similarly, the Quilon success in Uk was its strength of the highly competitive home market. In Asia the parent company of Quilon has TATA GOUP has established major share of Indian Market. TAG group in UK Hospitality sector has first started with TETLY tea 51 BUKINGHAM PALACE HOTEL and BOMBAY BRAISSIERE which helped Quilon to survive rivalry between the competitors. Source : http://uk.tata.com/ 4) DEMAND CONDITIONS Highly sophisticated and demanding Customers in a nations home market will drive up innovation and quality. Quilon Authentic food with taste and quality created demand among the customer which resulted in tailoring the Menu and delivering the innovate food within the Market. Which awarded Quilon with One Michelin Star for the Quality Delivered. In addition, there are two other factors that are important : 1. The role of Government- Quilon stages of improvement can be influenced by the government regulatios and subsidies. 2. The role of Chance Events The competitive advantage of Quilon can shift in unpredictable ways by various reasons like Recession, Oil price rise and So on. Source: Managing the Multinational Enterprise by John M Stopford, P.No-707 Quilon (The TAJ Group) Market Portfolios The Taj group examines its existing Hospitality portfolio and decides whether new products are necessary. Initially, the firm may provide additional products and services for the domestic market before expanding into international markets . Alternatively, the company may decide to internationalize on the basis of a single successful product. Source : MANAGEMENT CONCEPTS PRACTICES, Tim Hannagan, 4th Edition, P.No- 43 More frequently firms expand internationally by first developing a portfolio of products with the ultimate objective of entering numerous international markets. This was the approach followed initially by Taj Group when it first decided to internationalize. The company built up a portfolio of Hotels and restaurant before venturing abroad. Less frequently firms expand rapidly into many international markets first with a single product and only later do they develop a full portfolio of products. 51 Buckingham Gate was the first international property from the luxury group Taj Hotels Resorts and Palaces which was acquired in 1982, formerly known as St Jamess Court Hotel. After the success of 51 Buckingham Gate, they expanded their hospitality sector by Opening Quilon Restaurant and Bombay Brassiere by 1903. Conclusion: Conversely speaking it is incumbent on all hotel organizations that have aspirations to develop brand names across national boundaries to understand what globalization means. A truly global enterprise will have the ability to react quickly to market opportunities, no matter where they present themselves by applying business concepts that have been proven in the context of a global undertaking. In a world moving more and more towards globalization, hotel organizations will need to communicate more quickly, operate more productively, offer their employees greater opportunity and deliver their customers enhanced benefits. Those companies that address these issues today will be better prepared for the global market space of tomorrow.

Speaker Recognition System Pattern Classification

Speaker Recognition System Pattern Classification A Study on Speaker Recognition System and Pattern classification Techniques Dr E.Chandra,  K.Manikandan,  M.S.Kalaivani Abstract Speaker Recognition is the process of identifying a person through his/her voice signals or speech waves. Pattern classification plays a vital role in speaker recognition. Pattern classification is the process of grouping the patterns, which are sharing the same set of properties. This paper deals with speaker recognition system and over view of Pattern classification techniques DTW, GMM and SVM. Keywords Speaker Recognition System, Dynamic Time Warping (DTW), Gaussian Mixture Model (GMM), Support Vector Machine (SVM). INTRODUCTION Speaker Recognition is the process of identifying a person through his/her voice signals [1] or speech waves. It can be classified into two categories, speaker identification and speaker verification. In speaker identification task, a speech utterance of an unknown speaker is compared with set of valid users. The best match is used to identify the speaker. Similarly, in speaker verification the unknown speaker first claims identity, and the claimed model is then used for identification. If the match is above a predefined threshold, the identity claim is accepted The speech used for these task can be either text dependent or text independent. In text dependent application the system has the prior knowledge of the text to be spoken. The user will speak the same text as it is in the predefined text. In a text-independent application, there is no prior knowledge by the system of the text to be spoken. Pattern classification plays a vital role in speaker recognition. The term Pattern defines the objects of interest. In this paper the sequence of acoustic vectors, extracted from input speech are taken as patterns. Pattern classification is the process of grouping the patterns, which are sharing the same set of properties. It plays a vital role in speaker recognition system. The result of pattern classification decides whether to accept or reject a speaker. Several research efforts have been done in pattern classification. Most of the works based on generative model. There are Dynamic Time Warping (DTW) [3], Hidden Markov Models (HMM) , Vector Quantization (VQ) [4], Gaussian mixture model (GMM) [5] and so forth. Generative model is for randomly generating observed data, with some hidden parameters. Because of the randomly generating observed data functions, they are not able to provide a machine that can directly optimize discrimination. Support vector machine was introducing as an alternative classifier for speaker verification. [6]. In machine learning SVM is a new tool, which is used for hard classification problems in several fields of application. This tool is capable to deal with the samples of higher dimensionality. In speaker verification binary decision is needed, since SVM is discriminative binary classifier it can classify a complete utterance in a single step. This paper is planned as follows. In section 2: speaker recognition system, in section 3, Pattern Classification, AND overview of DTW, GMM, and SVM techniques .section 4: Conclusion. SPEAKER RECOGNITION SYSTEM Speaker recognition categorized into verification and identification. Speaker Recognition system consists of two stages .speaker verification and speaker identification. Speaker verification is 1:1 match, where the voice print is matched with one template. But speaker identification is 1:N match, where the input speech is matched with more than one templates. Speaker verification consists of five steps. 1. Input data acquisition 2.feature extraction 3.pattern matching 4.decision making 5.generate speaker models. Fig 1: Speaker recognition system In the first step sample speech is acquired in a controlled manner from the user. The speaker recognition system will process the speech signals and extract the speaker discriminatory information. This information forms a speaker model. At the time of verification process, a sample voice print is acquired from the user. The speaker recognition system will extract the features from the input speech and compared withpredefined model. This process is called pattern matching. DC Offset Removal and Silence Removal Speech data are discrete-time speech signals, carry some redundant constant offset called DC offset [8].The values of DC offset affect the information ,extracted from the speech signals. Silence frames are audio frames of background noise with low energy level .silence removal is the process of discarding the silence period from the speech. The signal energy in each speech frame is calculated by using equation (1). M – Number of samples in a speech frames, N- Total number of speech frames. Threshold level is determined by using the equation (2) Threshold = Emin + 0.1 (Emax – Emin) (2) Emax and Emin are the lowest and greatest values of the N segments. Fig 2. Speech Signal before Silence Removal Fig 3. Speech Signal after Silence Removal This technique is used to enhance the high frequencies of the speech signal. The aim of this technique is to spectrally flatten the speech signal that is to increase the relative energy of its high frequency spectrum. The following two factors decides the need of Pre-emphasis technique.1.Speech Signals generally contains more speaker specific information in higher frequencies [9]. 2. If the speech signal energy decreases the frequency increases .This made the feature extraction process to focus all the aspects of the voice signals. Pre-emphasis is implemented as first order finite Impulse Response filter, defined as H(Z) = 1-0.95 Z-1 (3) The below example represents speech signals before and after Pre-emphasizing. Fig 4. Speech Signal before Pre-emphasizing Fig 5. Speech Signal after Pre-emphasizing Windowing and Feature Extraction: The technique windowing is used to minimize the signal discontinuities at beginning and end of each frame. It is used to smooth the signal and makes the frame more flexible for spectral analysis. The following equation is used in windowing technique. y1(n) = x (n)w(n), 0 ≠¤Ãƒ ¯Ã¢â€š ¬Ã‚  n ≠¤Ãƒ ¯Ã¢â€š ¬Ã‚  N-1 (4) N- Number of samples in each frame. The equation for Hamming window is(5) There is large variability in the speech signal, which are taken for processing. to reduce this variability ,feature extraction technique is needed. MFCC has been widely used as the feature extraction technique for automatic speaker recognition. Davis and Mermelstein reported that Mel-frequency cepstral Coefficients (MFCC) provided better performance than other features in 1980 [10]. Fig 6. Feature Extraction MFCC technique divides the input signal into short frames and apply the windowing techniques, to discard the discontinuities at edges of the frames. In fast Fourier transform (FFT) phase, it converts the signal to frequency domain and after that Mel scale filter bank is applied to the resultant frames. After that, Logarithm of the signal is passed to the inverse DFT function converting the signal back to time domain. PATTERN CLASSIFICATION Pattern classification involves in computing a match score in speaker recognition system. The term match score refers the similarity of the input feature vectors to some model. Speaker models are built from the features extracted from the speech signal. Based on the feature extraction a model of the voice is generated and stored in the speaker recognition system. To validate a user the matching algorithm compares the input voice signal with the model of the claimed user. In this paper three techniques in pattern classification have been compared. Those three major techniques are DTW, GMM and SVM. Dynamic Time Warping: This well known algorithm is used in many areas. It is currently used in Speech recognition,sign language recognition and gestures recognition, handwriting and online signature matching ,data mining and time series clustering, surveillance , protein sequence alignment and chemical engineering , music and signal processing . Dynamic Time Warping algorithm is proposed by Sadaoki Furui in 1981.This algorithm measures the similarity between two series which may vary in time and speed. This algorithm finds an optimal match between two given sequences. The average of the two patterns is taken to form a new template. This process is repeated until all the training utterances have been combined into a single template. This technique matches a test input from a multi-dimensional feature vector T= [ t1, t2†¦tI] with a reference template R= [ r1, r2†¦rj]. It finds the function w(i) as shown in the below figure. In Speaker Recognition system Every input speech is compared with the utte rance in the database .For each comparison, the distance measure is calculated .In the measurements lower distance indicates higher similarity. Fig 7. . Dynamic Time Warping Gaussian mixture model: Gaussian mixture model is the most commonly used classifier in speaker recognition system.It is a type of density model which comprises a number of component functions. These functions are combined to provide a multimodal density. This model is often used for data clustering. It uses an alternative algorithm that converges to a local optimum. In this method the distribution of the feature vector x is modeled clearly using mixture of M Gaussians. mui- represent the mean and covariance of the i th mixture. x1, x2†¦xn, Training data ,M-number of mixture. The task is parameter estimation which best matches the distribution of the training feature vectors given in the input speech. The well known method is maximum likehood estimation. It finds the model parameters which maximize the likehood of GMM. Therefore, the testing data which gain a maximum score will recognize as speaker. Support Vector Machine: Support machine was proposed in 1990 and it is one of the best machine learning algorithms. This is used in many pattern classification problems. such as image recognition, speech recognition, text categorization, face detection and faulty card detection, etc. The basic idea of support vector machine is to find the optimal linear decision surface based on the concept of structural risk minimization. It is a binary classification method. The decision surface refers the weighted combination of elements in a training dataset. These elements are called support vectors. These vectors define the boundary between two classes. In a binary problem +1 and -1 are taken as two classes. The size of the margin should be maximized to characterize the boundary between two classes. The below example explains pattern classification by using SVM. In the fig 3(a), there are two different kinds of patterns taken for process. A line is drawn to separate these two patterns. In the fig 3(b),by using a single line the patterns are separated, the patterns are presented in two dimensional space. The similar representation in one dimensional space in the fig 3(c), a point can be used to separate patterns in one dimensional space. a plane that separates these patterns in 3-D space ,represented in the fig 3(d),is called separating hyper plane. . The next task a plane should be selected from the set of planes whose margin is maximum. The plane with the maximum margin i.e. perpendicular distance from the marginal line is known as optimal hyper plane or maximum margin hyper plane as shown in fig 3(f). The patterns that lie on the edges of the plane are called support vectors While classify the patterns, there may exist some errors in the representation, as shown in the fig 3(g), such types of errors are called soft margin. Sometimes ,these errors can be ignored to some threshold value. The patterns that can be easily separated using line or Plane are called linearly Separable patterns .Non-linear separable patterns (fig-j,k,l)are difficult to classify. These patterns are classified by using kernel functions . In order to classify non-linear separable patterns the original data’s are mapped to higher dimensional space using kernel function. CONCLUSION In this paper we have explained about speaker recognition system and discussed about three major pattern classification techniques, Dynamic Time Warping, Gaussian mixture model and Support Vector Machine. SVM will work efficiently on fixed length vectors. To implement SVM the input data should be normalized for better performance. In future, we have planned to implement these techniques in speaker recognition system and evaluate the performance. The performance of the models will also be evaluated by incrementing the amounts of training data. REFERENCES [1] Campbell, J.P., Speaker Recognition: A Tutorial, Proc. Of the IEEE, vol. 85,no. 9, 1997, pp. 1437-1462. [2] Sadaoki Furui., Recent advances in speaker recognition,Pattern Recognition Letters. 1997,18 (9): 859-72. [3] Sakoe, H.and Chiba, S., Dynamic programming algorithm optimization for spoken word recognition, Acoustics,Speech, and Signal Processing, IEEE Transactions on Volume 26, Issue 1, Feb 1978 Page 43 49. [4] Lubkin, J. and Cauwenberghs, G., VLSI Implementation of Fuzzy Adaptive Resonance and Learning Vector Quantization, Int. J. Analog Integrated Circuits and Signal Processing, vol. 30 (2), 2002,pp. 149-157. [5] Reynolds, D. A. and Rose, R. C. Robust text-independent speaker identification using Gaussian mixture speaker models. IEEE Trans. Speech Audio Process. 3, 1995, pp 72–83. [6] Solera, U.R., Martà ­n-Iglesias, D., Gallardo-Antolà ­n, A., Pelà ¡ez-Moreno, C. and Dà ­az-de-Marà ­a, F, Robust ASR using Support Vector Machines, Speech Communication, Volume 49 Issue 4, 2007. [7] Temko, A.; Monte, E.; Nadeu, C., Comparison of Sequence Discriminant Support Vector Machines for Acoustic Event Classification, ICASSP 2006 Proceedings, 2006 IEEE International Conference on Volume 5, Issue , 14-19 May 2006 [8] Shang, S.; Mirabbasi, S.; Saleh, R., A technique for DCoffset removal and carrier phase error compensation in integrated wireless receivers Circuits and Systems, ISCAS apos;03. Proceedings of the 2003 International Symposium onVolume 1, Issue , 25-28 May 2003 Page I-173 I-176 vol.1 [9] Vergin, R.; Oapos;Shaughnessy, D., Pre-emphasis and speech recognition lectrical and Computer Engineering†,Canadian Conference on Volume 2, Issue , 5-8 Sep 1995 [10] Davis, S. B. and Mermelstein, P., Comparison of parametric representations for monosyllabic word recognition in continuously spoken sentences, IEEE Trans. on Acoustic, Speech and Signal Processing, ASSP-28, 1980, No. 4. [11] Sadaoki Furui., Cepstral analysis technique for automatic speaker verification, IEEE Trans. ASSP 29, 1981,pages 254-272. BIOGRAPHIES Dr.E.Chandra received her B.Sc., from Bharathiar University, Coimbatore in 1992 and received M.Sc., from Avinashilingam University ,Coimbatore in 1994. She obtained her M.Phil. In the area of Neural Networks from Bharathiar University, in 1999. She obtained her PhD degree in the area of Speech recognition system from Alagappa University Karikudi in 2007. She has totally 15 yrs of experience in teaching including 6 months in the industry. Presently she is working as Director, Department of Computer Applications in D. J. Academy for Managerial Excellence, Coimbatore. She has published more than 30 research papers in National, International Journals and Conferences in India and abroad. She has guided more than 20 M.Phil. Research Scholars. Currently 3 M.Phil Scholars and 8 PhD Scholars are working under her guidance. She has delivered lectures to various Colleges. She is a Board of studies member of various Institutions. Her research interest lies in the area of Data Mining, Artificial Intelligence, Neural Networks, Speech Recognition Systems, Fuzzy Logic and Machine Learning Techniques. She is an active and Life member of CSI, Society of Statistics and Computer Applications. Currently she is Management Committee member of CSI Coimbatore Chapter. K. Manikandan received his Bsc from Bharathidhasan University, Tiruchirappalli in1998 and received his MCA from Bharathiadsan University, Tiruchirappalli in 2001. He received M.Phil in the area of soft computing from Bharathiyar university, Coimbatore in 2004. He has 12 years of experience in teaching. Currently, he is working as a Assistant Professor, Department Of Computer Science, PSG College of arts and Science, Coimbatore and pursuing PhD in Bharathiar University, Coimbatore.He has presented research papers in National and International Conferences and published a paper in International Journal. His Research Interest is Soft Computing . He is Life a member of IAENG. He has guided more than 4 M.Phil Research Scholars. Currently 3 M.Phil Scholars are working under his guidance. He has delivered lectures to various Colleges. M.S.Kalaivani received her BCA from P.S.G College of Arts and Science, Coimbatore, in 2005 and received her MCA from National Institute of Technology, Tiruchirappalli in 2008.She has 4 years of working experience at software industry. Presently, she is working as a Research Scholar, Department of Computer Science, P.S.G. College of Arts and Science, Coimbatore. Her research interests are Machine Learning and Fuzzy logic.

Huck :: essays research papers

whites were in inner conflict over their belief in a creed of equality and opportunity on the one hand, and their treatment of blacks on the other. Huckleberry Finn, the most influential novel dealing with black and white in America, Twain visualized a white whose conscience tells him it is sinful to rescue a black from slavery. it would be difficult to find a novel where the characters are more enthralled by money, driven by the search for it, ready to commit violence on its behalf, or more victimized by others' lust for it. when his conscience besieges him because he does not tell the slave hunters the truth, when he decides to go to hell rather than allow Jim to remain a slave, Huck and Jim, river and raft. Huck and Jim, floating down the river on their raft. The images are so familiar that it is easy to mistake familiarity for accessibility. In reality, the mythology they evoke is not easy to decipher, given that it identifies legendary black-white amity and unbounded, dreamlike freedom with a voyage that takes a fugitive slave ever further south. The nakedness of Huck and Jim when they are alone on the raft becomes a symbol of how they have shucked off the excrescences of the real world, their clothes, and have come as close as possible to the world of the spirit." The implication that skin color ceases to matter when the two are away from civilization--that they spontaneously move beyond color consciousness and see in each other only a color-free humanity. In Huckleberry Finn, slavery seems fixed, permanent, while everything else is in flux, transitory. Identities mutate as if in a dream, or nightmare. Huck, who forever picks up and moves on, is a master creator of identities.

Pop Art Comparison of Seated Woman and Lavender Disaster :: Essays Papers

Pop Art Comparison of Seated Woman and Lavender Disaster Pop Art was a Modern art movement that emerged durring the mid-twentieth century in both England and America. It first began to gain recognition in the early 1950’s, after about twenty years of Abstract, as artists altered their attention and looked to change. In the late 1950’s and early 1960’s, Pop Art became much more popular to the general public and successful for the movement’s artists due to the world growing tired of the repeditive forms of Abstract. Found in the Menil Collection, Seated Woman and Lavender Disaster are two examples of Pop Art. The comparison of these two pieces shows although they differ in medium and subject matter both Seated Woman and Lavender Disaster share common underlying themes possesed by all Pop Art. George Segal was an American artist from New York. He began experamenting with the use of a new kind of medical bandage designed for setting fractures, and he developed a techniquie using these bandages to make plaster casts. This allowed Segal to produce a figure that kept the essential human traits with out great detail, and also enabled these figures to be cast directly from a live model. It is in this way that George Segal created Seated Woman in 1967. Andy Warhol was a graphic artist, painter, and film maker, amoung other things, also associated with Pop Art. He moved to New York, around 1950, where he did his first advertisements as a comercial artist and, later, began showing in expositions. One technique employed by Warhol involved repeditive silk screen prints on canvas. He used this method to produce many series of prints with various, easily reconizable images. Between 1962 and 1964 in his self titled studio â€Å"The Factory†(Phaidon 484), Warhol produced over two thousand pictures. One of these, Lavender Disaster, was made in 1963 and belonged to a series of pictures all including the same image of an electric chair. The subjet matter of these two Pop Art examples is for the most part quite different, although there are some similarities. George Segal’s piece is a white plaster figure on a wooden chair with a vinyl seat pad. The figure is sitting sideways in the chair, with her right side being closest to the back of the chair.

Milan Kundera’s The Unbearable Lightness of Being Essay

In Milan Kundera’s novel, The Unbearable Lightness of Being, the author uses plenty of literary elements to tie together his points in an effort to help readers understand the basic premise behind the work. Though there are plenty of literary themes that can be found throughout the work, the most important ones are the themes that Kundera uses, as well as the characters in the novel. By creatively using these things in his work, Kundera helps explain what might have otherwise been a fairly complex ideal. In addition, the author is able to tie these things together to create a measure of clarity for readers as they progress through the work.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Theme is used in the novel to get across the basic ideas that the author is set on impressing into the reader. Since the novel relies mostly on ambiguous ideas to get across hard to find points, the utilization of different themes are critically important to the development of the story. As one might expect from the title of the work, Kundera uses lightness and the idea of weight as one of the primary themes throughout the book. Even in the title, one can see the dichotomy that exists. Lightness in itself is not something that should be too heavy to bear. Yet, the author is able to masterfully intertwine these two ideas to convey the point of his story. Through the entire work, the characters of the book are searching hard within themselves to find a solution to the primary question presented in the title. Their search for the important things in life is done in order to both find meaning and relieve themselves of some of the heaviness that their being light creates.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Another important theme that the author uses is politics. Though the characters carry on with their lives throughout the work, they are constantly linked to both each other and to their collective pasts by their underlying political beliefs. A good example of this can be found on page 123 of the novel, when Sabina receives word that the political situation in Prague has cost Tomas and Tereza their lives. The book reads, â€Å"She could not get over the news. The link to her past had been broken† (123). English expert Jay Braiman describes a literary theme as, â€Å"The main idea or message conveyed by the piece† (Braiman). It is clear in the story that the author uses both politics and the idea of weight as the main idea in the work. The desire to escape from the weight of life was something that drove each of the characters, while politics served as a main idea in trying all of the characters together.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Characters were the second literary element used by the author to create the work. Not only do the characters power the action, but they shed a little bit of light into the what the other characters were thinking. Simply having characters is not enough to establish something as an important literary element. As the author clearly understood, the characters must be used in the most efficient, useless way possible in order to help push the idea of the story forward. The characters in this novel are not just there for an arbitrary reason. Instead, they play an active role in the story in establishing the primary aspects of plot development. A Eugene Knight book review of the work talks to the importance of the characters by saying, â€Å"The very fact that they stay together and seem to find some degree of happiness illustrates that an acceptance of a relationship that falls well short of satisfying and fulfilling hopes, is possible† (Knight). One can easily see that the author used the literary element of characters to tie in the many themes that he utilized and help the reader understand the underlying conflict in Czechoslovakia at the time.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Overall, the book is a commentary on the reasons why people need people so much. This is a complex idea to establish, especially when one considers the fact that it is set against such a tough background. Kundera established his excellent work on the basis that his characters would do the talking for him. Instead of having to explain things to readers to get them to buy in to the main point of the book, he had characters live out their real life experiences to get across the points. Even more importantly than that, he was able to bring the characters closer to the themes that were so important to the author in this book. No one literary theme overtook the book or overpowered it. They all worked together in a sanctimonious harmony that not only told a story, but helped the reader interpret the story. The idea that a person who is too light could not bear that weight is a ridiculous one at first, but as the reader further understands the things that the characters are going through, they can begin to see how such a dichotomy can become quite a conundrum. Works Cited Braiman, Jay. Literary Devices. 2007. < http://mrbraiman.home.att.net/lit.htm> Knight, Eugene. The Unbearable Lightness of Being, Review. < http://bookreviews.nabou.com/reviews/unbearable_lightness_kundera.html> Kundera, Milan. The Unbearable Lightness of Being. 4 May 2004. HarperCollins Publishing. Raudino, Guiseppe. Socialism and Arts. August 2007.

Fundamentalism Is Here To Stay Essay

The article Fundamentalism Is Here to closure by Karen Armstrong mainly talks most a modern secular private driveway by separating religion from society, how people oppose to metamorphose and ways the worlds different groups treat others. Fundamentalism is a non-violent uprising against secular society. They fight for their religion beliefs and how they aroma with political power and intelligence. On the road to contemporaneousness, our economy has changed from agricultural produce to the physical exertion of technology. However, for fundamentalists, they cant cope with the change, instead they choose to cling to religion. Western personality of modernization is based on license and innovation. In developing countries, modernization came with colonization, hence people were not able to make new beginnings of their own. Further, fundamentalism represents a clash at bottom civilization between new and old. Armstrong mentioned most Mustafa Kemal Ataturk created a moder n Turkey by orderlinessing to wear western clothing, next down all religion excogitation and try to resist the fundamentalist way. Fundamentalists sop up to fight for the annihilation. T here(predicate) are groups in America still against the extremely renew implying of society, some of them even essay to destroy federal government. Armstrong said Fundamentalism is here to stay at the end, fundamentalism will not disappear.In my opinion, modernization gave whether the developing countries or the developed countries and economic advantage in the world. When these first countries overtaked, they created such an unique and knowing idea that other countries try to modernize themselves so quickly. Although, developing countries could not stick in but only imitate. Japan is a perfect example of a orbit and a culture that can hold back originality while undergoing modernization according to the article. modernisation can take a broad and rough process based on every culture, v alue, traditions and etc. At the alike(p) time, modernization has changed in every view of peoples life. For fundamentalists, they believe what they believe, think what they think, love the life they used to live. In another word, who likes to be changed? For all the tragedies that attacked by the fundamentalists or total annihilationthat caused by modern secular society, we need to control each other in order to coexisting both ideas and preventing future procedure of violence. Hopefully, what happened in the past will chide us something.Questions1. What keeps the fundamentalists not open to change?2. What are the differences for developed countries and developing countries when it comes to modernization? 3. How does fundamentalism effect on the road to modernity now?Vocabularies1. Fundamentalism Reactionary movement to run aground traditional religious values and texts as the primary and/or governing political orientation in a society.2. Ideology A belief system that determ ines and guides the structure of a government and its relation to its citizens.3. Ethnic/ ethnicity Referring to a shared sense of common religion, step on it national, and/or cultural identity.

Accounting Estimates and Policy Essay

Disclosure of squ ar sources of prefigure suspicion and persuasions in applying score policies ar ii classical claimments in fiscal lineing, although these argon the most flying fieldive and mazy atomic number 18as, they atomic number 18 of signifi heapce in make line of products decisions to users of monetary arousements.This paper comp bes our participations flow chronicle physical exercise with the requirements in respective bill normals in relation to apocalypse of sources of union disbelief and judgments in applying news report policies with the aim the hear any gaps mingled with these two which whitethorn trigger ASIC reviewers attention. It takes a look initiative at the requirements in respective be standards (Chapter 2). It because examine the contemporary explanation coifs in our association (Chapter 3 and 4) and pose the gaps between ships companionships put and invoice standard (Chapter 5). At the culmination recomm conclusiona tions atomic number 18 make for a interrupt-compliant report (Chapter 6).Requirements in history standards The revealing of epochal sources of mind unbelief and judgments in applying method of report policies should be let on markly in the fiscal reports. Not only the record of estimates should be conk outd merely to a fault the sensitivity analysis to these estimates should be included. Judgments in terms of whether the record and the arrives be relevant to the companys operation be critical in applying the respective write up policies.See moreMark duettes Humorous Satire in Running for Governor Essay connections discovering acts regards disclosed are worsenings for in actual goods, provide for restoration and rehabilitation, employee pull ins, idea of useful lives of summations and ore keep back and review article estimates. judgments in applying write uping polices are disclosed in two body politics which are depreciation of non- monetary tangibl e goods and evaluateations.Identifying the gaps Our company prepared the pecuniary asseveratements in compliance to Australian Accounting Standard. unless in that location are minor gaps between our companys practice and the requirements in accounting standards in terms of electrical capacity and mien. More fundamental disclosure could go for been make the structure squeeze out be improved.Conclusion and tributes Disclosures ab step forward timing in revenue recognition, mixture of finance leases and in operation(p) leases and sacking concern could hurl been included, since they are relevant to our companys in operation(p) and can better assist users in evaluating our companys performance. The disclosure of estimates and judgments should be disclosed in separate nones since it is essential by AASB hundred and one.1 IntroductionASIC proclaimed recently that one of its focusing area would be the disclosure of entities estimates and accounting constitution judgement s.This is because some entities did not make substantive disclosure of sources of estimate uncertainty and remarkable judgments in applying accounting policies, while these disclosures, though subjective and complex, are critical factors in line of business decision-making.The purpose of this report is to describe any gaps between our companys modern accounting practice and the requirements of accounting standards by firstly looking at the requirements set out in the cerebrate accounting standard, and so to carry out an examination of the current accounting practice of our company accordingly. The report forget then compare the learning collected and disclose any compliance with or deflection from AASB requirements in regards to disclosure in estimates and accounting policy judgments, and discuss recommendations for a better compliance report to meet the rapture of ASIC reviewers.2 Requirements in respective accounting standardsAASB 101 divide 112-133 specifically sta te the requirements for material disclosures of sources of devotion uncertainty and the significant judgments used in applying accounting policies.2.1 Requirements for disclosures of sources of approximation uncertainty fit in to AASB 101 paragraph 125-129 which relate to disclosure of sources of estimation uncertainty. entities are required to disclose estimates at the insurance coverage date that throw off a significant risk of causing a material adjustment to the carrying standards of assets and liabilities within the succeeding(a) fiscal year (AU AASB 101.125). for these assets and liabilities, details of their nature and their carrying tote up at the end of reporting check are required. To determine the carrying gist of assets and liabilities, estimations for the notion of future events are needed. for example, when the recent grocery value is absent, future-oriented estimates are of necessity in measuring retrievable amount of property, whole be givens and equipm ent. Other examples can be immense term employee benefits, or homework financial obligation which subject to future results of legal events. The agency of the disclosures should be in a sort that can assist users of the financial accounts to continue the judgments that focal points makes nigh the future and new(prenominal)(a)(a) sources of estimation uncertainty, usually users will necessitate to have the nature of the assumptions or other estimation uncertainty and the extent of sensitivity disclosures provided for the estimates. However, in some cases when the extent of possible make the sources of estimation uncertainty at end of reporting period become impracticable, the entity should state that a material adjustment to the carrying amount of the asset or liability may be required if the outcomes within the next financial period are various from the assumption.2.2 Requirements for disclosure of judgments in applying accounting policies According to AASB 101 para graph 117-124, requirements for disclosure closely judgments used in applying accounting policies are set out. Judgments are defined as apart from those involving estimations, that caution has made in process of applying the entitys accounting policies and that have the most significant effect on the amounts recognise in the financial statement (AU AASB 101.122). Two important elements to be disclosed are judgments about the meter ground used in preparing financial statements and the other accounting policies. Judgments in terms of the relevancy in applying a grouchy accounting policies should be exerted since management needs to get by whether the disclosure would assist users in consciousness the financial position and performance of the company. it is celebrated that not only AASB 101, but other accounting standards such(prenominal) as AASB 116 (disclosure of the measurement bases used for classes of property, plant and equipment) also states the requirements for judgm ents. what should be taken into account when applying a particular accounting policy are the nature of the entitys operations and the policies that users of financial statements would expect to look at. for example, users would expect a manufacturing company to disclose its accounting policies for depreciation and revaluation on property, plant and equipment. or, users concerning about the entitys income assesses would expect the entity to disclose information on accounting policies for income tax incomees, including deferred tax liabilities and deferred tax assets. it may be the case that even the amount for certain assets and liabilities are not material, but because it is exceedingly relevant to the entitys operation, then professional judgments are needed when applying the accounting policies.3 Companys current accounting practiceResources of estimation uncertainty The disclosures of significant accounting estimates and assumptions are examined in note 2 to the financial state ment, there are seven estimations made for the financial reports, the ones that deserve attention to are irregularity of grace of God and intangibles with indefinite useful lives, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore mental reservation and resource estimates.3.1 stultification of good will and intangibles with indefinite useful lives detailed disclosure about the assumptions and estimates used in figure the impairment value are * push aside rate it requires managements estimate of the time value of money, in the financial report, weighted average cost of with child(p) of the entity and business risk specific to the unit are accounted for the enumeration. * Market see to its management made assumptions on key domestic foodstuff segment activity including construction, digging, agriculture and manufacturing, and also assumptions on GDP, CPI as puff up as long-term ex adjustment evaluate for AUD/USD a nd NZD and made sure they are legitimate with external information. * Sensitivity to changes in assumptions management considered that the carrying amount of the CGUs would not exceed their recoverable amount given any changes from the preceding(prenominal) assumptions.3.2 Provision for restoration and rehabilitation the nourishment include future cost estimates in relation to dismantling, closure and decontamination of various site, and the deliberation for these requires assumptions on application of environmental legislation, functional technologies and consultant cost estimates. Since these factors are subject to changes in the future, updates need to be made periodically. in tonus 18, three of import categories are provision for restoration and rehabilitation, provision for legal customer claims(legal fees) and provision for restructuring.3.3 Employee benefit employment benefit such as long service leave would require estimation on future salary, fire rate and the years that the employee may work for our company. Other actuarial assumptions are apply when calculating defined benefit plans for employees.3.4 Estimation of useful lives of assets basing on historical experience, management made the estimation of the useful lives of assets .The condition of the assets is assessed at least annually and considered against the remain useful life, adjustments are made accordingly.3.5 Ore apply and resources estimates This is the estimation of the amount that can be extracted economically and legally from the entitys mining properties, the calculation is based on the geological judgments and other factors such as unconnected exchange rates, commodity prices and the size and course of the ore body.4 Companys current accounting practicejudgments in applying accounting policies Judgments in applying accounting policies were disclosed in Note 2 under important accounting estimates and judgments. Two significant accounting judgments are identified in Note 2, being impairment of non-financial assets other than goodwill and intangibles with indefinite useful lives, and taxation.4.1 Impairment of non-financial tangible assets Our company take into account the relevant factors, such as business performance, technology, economic and political environments and future business expectations when assesses the impairment of all assets. management decides that the recoverable amount of the asset is determined if an impairment indicator exists. for the financial period terminate 30 June 2012, management regarded that the indicators of impairment were significant enough so that assets have gone through impairment tests and recoverable amounts were determined.4.2 Taxation Our company is subject to income taxes in Australia and jurisdiction where foreign operations apply. While crowning(prenominal) tax on transactions and calculations are uncertain, judgments is required in assessing whether deferred tax assets and deferred tax liabilities ar e recognized on the equilibrise sheet and the application of certain income tax legislation. Because there is risk and uncertainty obscure in making judgments, there is a possibility that the amount of tax assets and liabilities recognized on the balance sheet would be impacted if there are changes in future circumstances, resulting in a change to income statement. Judgment is also exerted when determining whether deferred tax assets should be recognized, and it is based on that highly considerable alikeliness that the tax losses can be recovered by sufficient future taxable profits.5 Comparisons between companys current accounting practices and accounting standard requirements It is important that our disclosures are in compliance with the requirements in Australian Accounting Standard Board. afterwards the explanation of AASB101 and the examination of the note to our financial statements, the following points should deserve attention from the identity card5.1 Disclosure comp liance Our financial statements disclose and only disclose the critical judgments about the application of accounting policies, and major sources of estimation uncertainty inherent in assets and liabilities, the information provided is appropriately tailored to our companys circumstances, for example, our company is subject to income taxes, wherefore the policies of calculation of income taxes, recognition of deferred tax assets and deferred tax liabilities are disclosed in note 1 to the financial statements. Since we are material company, ore reserve is highly relevant to our in operation(p) activity, therefore the estimation for ore reserve is disclosed in note 2 listing the factors we took into account when preparing the financial statements.5.2 Content of disclosure the probable gap between our companys current practice and accounting standard is that some other disclosures about judgments can be included in the notes, such as the judgments in the classification of leases as finance or operating. Although this figure is not material as shown in the financial statements, leased assets are relevant to our operating activity and should be included.4.3 Manner of disclosure Another gap is that in AASB 101 critical judgments and major sources of estimation uncertainty should be considered separate categories, in our companys note to financial statement, these two items are placed under the homogeneous note 2.6 Conclusion and recommendationAfter the comparison between our companys current accounting practice and the requirements in accounting standard, to better recompense the ASIC reviewers, the following points can be note when preparing for the financial statements6.1 Improvement in circumscribe we can included some other judgments we used in applying the accounting policies, such as the classification of assets ( whether a non-financial asset held of sale, or class of financial asset), classification of leases as operating or financial leases, and goin g concern judgments. The lease assets amount might not be as material as others, but these are relevant to material company like us and therefore the judgment involving in choosing the accounting policies should be disclosed, and so does going concern, it is believed that the reasonable disclosures of managements judgment on going concern can assist users in making financial decision.6.2 Improvement in structure circumstantial judgments should be separately identified from the estimation uncertainties, and should be disclosed in separate notes. This is because in AASB 101 it makes clear tone between judgments and estimations. Not only the means but also the structure and manner of presentation are critical in achieving true and fair disclosures.