The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay Essay Example

The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay Essay As mentioned earlier, this survey focuses on the international harmonisation position of two states ; Malaysia and Singapore, chiefly due to clip restraint and besides because they have a more advanced accounting and regulative establishments every bit good as the largest and most good developed capital markets in ASEAN ( Saudagaran and Diga, 2000 ) . The chief intent of this chapter is to mensurate the grade of harmonisation in Malaysia and Singapore. Data for this survey is obtained from the web site of companies listed in the stock exchange of their several states. The companies selected are from the electronics, information engineering and telecommunications industries, foremost because these are the taking industries in both Malaysia and Singapore and secondly because these industries have faced enormous growing over the last few decennaries. Furthermore these industries are really important for emerging markets in the ASEAN part as they are the largest exporters of electronic merchandises in the ASEAN part. We will write a custom essay sample on The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer To prove the grade of harmonisation in Malaysia and Singapore we used cardinal assets and net income measuring patterns. These steps were obtained from the book written by Radebaugh and Gray ( 1997 ) . The cardinal measurings used in this survey is cost of stock list, rating of non-current assets, good will, depreciation and research and development disbursals. 3.1 Methodology This survey is really much a qualitative 1 as such statistical cognition is non the purpose. The trying techniques used is the non chance trying alternatively of the chance trying given the nature of the survey. All companies within the electronic, information engineering and telecommunication industries were looked at. In position of the clip constrain, this survey is based on informations collected from companies that have their latest one-year studies in their web site. Data was collected from 30 companies from both Malaysia and Singapore ( 10 from Malaysia and 20 from Singapore ) . The names of the companies are listed in Appendix 1. 3.2 Empirical Research on Key Measurements in the Financial Statements of Malaysian and Singapore Listed Companies The informations gathered from the 30 companies allowed a better apprehension and cognition about the grade of accounting harmonisation every bit good on the development of the criterions puting procedure at the domestic degree in both Malaysia and Singapore. It besides allowed us to analyze these states conformity with IAS. The sum-up of the consequences are portrayed in the tabular array below: Table 1 Cardinal Measurements International Accounting Standard Companies Accounting Policy Malaysia ( 10 companies ) Singapore ( 20 companies ) Depreciation Straight-line method or Reducing balance method ( IAS 16 ) Straight-line Method ( 9 ) Reducing Balance Method ( 1 ) Straight-line Method ( 15 ) Reducing Balance Method ( 3 ) Straight Line A ; Reducing Balance Method ( 2 ) Good will Amortization or Tested for impairment annually ( IFRS 3 ) Amortization Method ( 2 ) Trial for damage ( 4 ) Amortization Method ( 3 ) Trial for damage ( 12 ) Evaluation of Non- Current Assetss Historical Cost ( IAS 16 ) Historical Cost ( 3 ) Historical Cost A ; Revaluation method ( 7 ) Historical Cost ( 3 ) Historical Cost A ; Revaluation method ( 17 ) Research and Development Charge of when incurred/write-off ( IAS 38 ) or Amortization Write 0ff ( 4 ) Amortization ( 2 ) Write 0ff ( 12 ) Amortization ( 3 ) Cost of Inventory FIFO or weighted mean footing ( IAS 2 ) FIFO ( 2 ) Leaden mean method ( 4 ) FIFO A ; Weighted Average Method ( 4 ) FIFO ( 6 ) Leaden mean method ( 12 ) FIFO A ; Weighted Average Method ( 2 ) 3.3 Consequences 3.3.1 Malaya In Malaysia, 10 companies from the electronic, telecommunications and information engineering industries were chosen in our sample. Merely certain accounting methods were utilized instead systematically by these companies, nevertheless all the companies used the historical cost convention in the readying of their fiscal statements. Some of the companies besides perform a reappraisal of certain non-current assets to follow with the sanctioned Malayan Accounting Standards. The consequences indicated that nine companies companies utilized the straight-line method in deprecating their assets. However the utile lifes of the assets are different depending on the single company policies and premise every bit good on the type of plus being depreciated. While the staying one company uses the cut downing balance method. Merely six companies unwrap the intervention of good will in their fiscal statements. Two out of the six companies amortize the good will within a certain clip frame while the other four companies recognizes good will as an plus and trial annually for damage. However these patterns are capable to annually reexamine by the Board of Directors in audience with the Accounting an Audit Committee. Four companies do non uncover their intervention. In the reappraisal of non-current assets, seven companies use both methods which is at cost or reappraisal value while 3 companies merely value their non-current assets at cost. The intervention of research and development disbursals are merely disclosed by six companies. Four companies disbursals this cost straight to the income statement as and when incurred while the other two companies amortizes the disbursals based on its ain internal company policy. Four companies do non uncover their methods. As for the cost of stock list, four companies use leaden mean method, two companies use the First In First Out ( FIFO ) method and the remainder of the four companies uses both the leaden norm and the FIFO method. 3.3.2 Singapore In Singapore 20 companies from the electronic, telecommunications and information engineering industries were chosen in our sample. Merely certain accounting methods were utilized instead systematically by these companies, nevertheless all of them used the historical cost convention in the readying of their fiscal statements. Some of the companies besides perform a reappraisal of certain non-current assets to follow with the approved Singapore Accounting Standards. The consequences indicated that 15 companies utilize the straight-line method in deprecating their assets. However the utile lifes of the assets are different depending on the single company policies and premise every bit good on the type of plus being depreciated. Three companies used the cut downing balance method while the staying two companies used both the consecutive line and cut downing balance method. Merely 15 companies unwrap the intervention of good will in their fiscal statements. Three of these companies amortize the good will within a certain clip frame while the other 12 companies recognises good will as an plus and trial annually for damage. However these patterns are capable to annually reexamine by the Board of Directors in audience with the Accounting an Audit Committee. Five companies use other methods and the staying five companies do non uncover their intervention. In the reappraisal of non-current assets, 17 companies use both methods which is at cost or reappraisal value for certain assets while three companies merely value their non-current assets at cost. The intervention of research and development disbursals are merely disclosed by 15 companies. Twelve companies expense the cost straight to the income statement as and when incurred while the other three companies amortizes the disbursals based on its ain internal company policy. Five companies do non uncover their methods. As for the cost of stock list, 12 companies use leaden mean method, six companies use the First In First Out ( FIFO ) method and the staying two companies uses both the leaden norm and the FIFO method. 3.4 Consequences Analysis Based on the consequences, it is rather obvious that companies in both Malaysia and Singapore prepare their fiscal reports/statements in conformity to their several state s sanctioned accounting criterions. Malaysia and Singapore s accounting rules are really much in compliant with IAS, i.e really much rule based ( users are strongly encouraged to used their ain opinion ) , and certain accounting methods are used instead systematically. For illustration, most companies in Malaysia and Singapore use the straight-line method in deprecating their assets, historical cost and in some instances the reappraisal value for the non-current assets. They use FIFO and leaden mean method in measuring their cost of stock list and none of the companies use the LIFO method which is prohibited by the IAS 2. As for research and development disbursals and good will, it is a little more hard to analyse as non all the companies in our sample have revealed their intervention for these costs. Our consequences indicate that most companies in our sample usage methods which are really much in compliant with IAS while the remainder of the companies in our sample, although non important, utilize other methods. As such it might to be excessively premature to reason that international accounting harmonisation has been to the full embraced in the visible radiation of the Malaysian and Singapore environment. Chapter FOUR DISCUSSION A ; ANALYSIS The result of the survey in chapter three clearly shows that despite there being some grade of accounting harmonisation in the emerging markets ( Malaysia and Singapore ) , there is still non adequate grounds to reason for certain that accounting harmonisation is to the full embraced by the aforesaid states. This chapter analyzes international accounting harmonisation from four wide positions viz. , the barriers to international accounting harmonisation, its advantages and disadvantages, grade of accounting harmonisation, and eventually the mechanisms needed to prosecute accounting harmonisation. 4.1 The Barriers to International Accounting Harmonization Harmonizing to Nobes and Parker ( 2002 ) , the most cardinal obstructions to international accounting harmonisation are as follows: Size of present differences between the accounting patterns of different states ; Lack of strong professional accounting organic structures in some states ; and Differences in political and economic system. The important economic and cultural differences that exist amongst assorted states are a major hindrance in international accounting harmonisation. The differences are so huge that even a consecutive forward accounting criterions can hold assorted readings. It is a good known fact or an unwritten regulation that political relations do so play a really of import function in the constitution of an accounting criterion in most states. While it can be argued that many national and international criterion compositors are independent self-acting organic structures and by right should non be influenced by the political government, in world, the criterions set is a consequence of a complicated political procedure ( Saudagaran 2001 ) . This is chiefly because ; the criterion compositors would necessitate strong support and purchase in from the politicians, as they have a vested involvement in national criterions. Another barrier confronting the authorities of assorted states is the coordinati on and their ability to synchronise their domestic accounting policies with policies of other states to guarantee they have the best of both universes, i.e to extinguish or minimise the negative influence and to retain the positive influence from the other states. The phase of uniformity of fiscal describing under the same international criterions crucially depends on the institutional environment in which companies operate. It is non practical to use the same accounting criterions in different legal powers to accomplish echt value and comparison of fiscal statements across the universe. Examples of institutional differences across legal powers are scrutinizing, enforcement, and judicial proceeding patterns ( Ball et al. , 2003 ; Daske et al. , 2008 ) . To see how establishments and accounting criterions unite, see a criterion that places big accent on relevancy and assumes that relevancy requires direction s estimation for the measuring of certain assets. If such a criterion is applied in an environment with weak reappraisal and enforcement, it is unlikely that the criterion will do applicable accounting Numberss. In such a scene, a criterion that places more accent on dependability and reduces the demand for allowance of estimations in acqui ring the Numberss will ensue in higher value fiscal coverage. The different demands and demands of users of fiscal statement in assorted states is besides another barrier to international accounting harmonisation. Depending on the significance of accounting in a peculiar state, the accounting system can be categorized either as a macro-user or micro user oriented system ( Saudagaran and Diga, 1998 ) . The more developed states in ASEAN such as Malaysia and Singapore realized the importance of capital markets and reinforced a penchant for micro-user oriented accounting attack, necessitating more information and extended fiscal revelations similar to the accounting attack in the UK and USA. However, this does non intend that the demands of smaller household owned concerns prevalent in the two states would be met. The smaller household owned concerns prefer non to unwrap excessively much information to the populace about their concern because of the states weak legal system, which does non supply equal protection for concerns as a whole. Furthermo re, it would be a really expensive matter for them to maintain separate set of books simply to follow with the international accounting criterions. This would halter the growing of local concerns or would coerce bing companies to take their concern elsewhere. These barriers emphasizes the believe that international accounting harmonisation may non be desirable after all. 4.2 The Advantages and Disadvantages of International Accounting Harmonization Earlier chapters of this survey found that there are plentifulness of advantages to international accounting harmonisation such as cost nest eggs for international corporations, enhanced comparison of cross-border fiscal studies, widespread airing of high quality accounting criterions and patterns and proviso of low cost accounting criterions to states with limited resources. These advantages are besides applicable to states in the emerging markets such as Malaysia and Singapore. With globalisation, the ASEAN markets are non to be ignored. Despite traveling through tough times during the Asiatic fiscal crisis in 1997/98, the ASEAN part have really strong growing potency. This part continues to be the Centre of attractive force of many international corporations and investors. For states with more developed capital markets such as Malaysia and Singapore, international accounting harmonisation would convey approximately immense benefits. First and foremost it would cut down the disbursal and the clip taken to make their ain domestic accounting criterions. There would besides be cost nest eggs for the international corporations established in these states as they would non hold to set their fiscal studies to adhere to the local criterions. Globally it is a good known fact that a state is non able to last on its ain without international trade and by holding a close-door policy. Even the Chinese authorities realized this and unfastened China s doors to the universe about a decennary ago. However, equal and orderly fiscal coverage is required to promote international trade and investings. International accounting harmonisation can help this intent by cut downing the difference in fiscal coverage demands for participants in the capital markets. The ability to compare and contrast fiscal information of assorted companies would promote investors assurance in making concern and doing equal investing determinations. It would besides be easier on the investors as they merely have to understand and use a individual set of international criterions in doing their investing determinations. Another major benefit of international accounting harmonisation is to advance high quality accounting criterions and patterns. Given that Malaysia and Singapore are the more developed states within ASEAN, they are able to take the regional accounting harmonisation in ASEAN, at the same time taking the ASEAN fiscal coverage criterions to greater highs while being in congruity with international criterions. Once once more, high quality, comprehensive and comparison of accounting criterions will hike investor assurance and contribute towards the overall economic growing of the ASEAN part. On the impudent side, oppositions of international accounting harmonisation believe that harmonisation is an infliction of criterions by the first universe states upon the 3rd universe and developing states. It is impossible to hold a one size fits all criterion, as these criterions would non be flexible plenty to provide to the differences in civilization, legal systems and national fortunes. Users of fiscal information besides differ well from state to state. While in some states the chief users are the investors, for other states the chief users could the authorities or the revenue enhancement governments and all these users require different type of information for assorted intents. It is non easy to make a criterion that is able to provide to the demands of all users. Another hindrance in prosecuting accounting harmonisation in Malaysia and Singapore is their historic background or civilization. Despite the fact that Malaysia and Singapore were both antecedently colonized by the British and both states closely follow the accounting criterions of the U.K. , there are still differences both states institutional mechanisms, which consequences in the differences in accounting patterns. There is a huge difference in the manner the authoritiess of these two states operate, and the precedences of these two authoritiess differ well, automatically taking to different accounting patterns. These obstructions would somehow affect Malaysia and Singapore when following IAS. Nevertheless, after the weighing the pros and cons of international accounting harmonisation, it is in the best involvement of these two states to go on to prosecute international accounting harmonisation given that its advantages far outweigh its disadvantages. 4.3 Degree of Harmonization in Malaysia and Singapore Given that Malaysia and Singapore were antecedently colonized by the British, their several accounting patterns are really influenced by the British accounting criterions. Both Malaysia and Singapore began following IAS as their national accounting criterions in the 1970 s. The acceptance of IAS was recognized as one of the methods to hike international trade and to promote foreign investing into their several states. Furthermore, the ASEAN part lacked the resources and research capablenesss in developing their ain criterions and by following IAS seemed like their best manner frontward. They besides did non hold a specific organisation concentrating strictly on developing accounting criterions for their several states. For case, in Malaysia, the MASB was merely established in 1997 as the primary organic structure for bring forthing accounting criterions. Despite set uping the MIA and MACPA in the 1950 s, their function was strictly a enrollment organic structure as oppose to a standa rd puting one. Furthermore, being developing states, the authorities of these states had instead give the resources they had to other socioeconomic aims than to set up accounting criterions. There are besides other grounds for this two states to follow IAS, foremost is because IAS has been tried and tested globally with non much opposition. Second, for Malaysia and Singapore to be the taking fiscal centres in the ASEAN part, it is important for them to hold accounting criterions that are internationally recognized and trusted. From the assorted degrees of treatments in this survey, it is obvious that both Malaysia and Singapore are on the right way towards international accounting harmonisation. However, the consequences of the empirical survey indicates that there is still much more to be done to accomplish complete harmonisation or if complete harmonisation is come-at-able. However, despite the difference in accounting criterions used by these companies, in general bulk of them comply with IAS. Furthermore, the figure of companies that use other methods non stipulated by the IAS are non important. As discussed in chapter two, there are assorted organic structures i.e authorities and private organic structures involved in the standard-setting procedure in Malaysia and Singapore. Each of these organisations carry out their several map in their attempts toward standard scene and international accounting harmonisation. In order to ease and to guarantee the success of the standard scene and harmonisation procedure, a high degree of coaction is needed between them. Given that the standard-setting procedure is really political in nature, the private sector organic structures require the bargain in of the authorities to guarantee successful execution of the national criterions set. The authorities would besides guarantee that the criterions set are suited to run into national economic aims. On the other manus, the authorities looks to the private sector organic structures to guarantee that the criterions set would increase public sector answerability. Although there are plentifulness of attempts toward international accounting harmonisation, it is still hard to reason if Malaysia and Singapore will efficaciously achieve harmonisation by simply merely being IAS compliant ( in most instances ) . 4.4 Mechanisms to Pursue International Accounting Harmonization To help the chase toward international accounting harmonisation, a set of institutional mechanism is needed. Saudagaran and Diga, 1998 lineations four options available for prosecuting ASEAN accounting harmonisation: amalgamation of national criterion puting bureaus ; acceptance of an European Union ( EU ) harmonisation theoretical account ; attachment to IASC dictums ; and free market attack. Each mechanism will be discussed in bend. 4.4.1 Merger of National Standard-setting Agencies The first step suggests for ASEAN criterion puting bureaus to unify to organize a supranational organic structure. In world a organic structure of such nature is already in being ; the ASEAN Federation of Accounting ( AFA ) . For the AFA to play a more effectual function in international accounting harmonisation, they need to be a portion and package of the standard scene procedure and non simply an organisation for comptrollers. As such there is a demand for the standard puting organic structures of each ASEAN state to be apart of AFA to ease the standard scene procedure within the ASEAN part. Despite the difference in civilization, the brotherhood of ASEAN criterion compositors under one umbrella would guarantee the criterions set would take into considerations all the demands and positions of its members states and concentrate on the ASEAN needs on a corporate footing. They would besides be able to react rapidly to the germinating economic conditions go oning in the ASEAN part. 4.4.2 European Union ( EU ) Harmonization Model The 2nd step is to follow the EU Harmonization Model. The harmonisation procedure starts with the harmonisation of the legal system, which includes company jurisprudence, concern jurisprudence, accounting and fiscal coverage of all EU member states. These enterprises take the signifier of directives, which so becomes a legal instrument for the attachment of EU member states. This option would let for the ASEAN secretariat to be the chief histrion in prosecuting international accounting harmonisation within the ASEAN part. This Secretariat would be responsible to suggest Directives and Regulations for its member states. However, the drawback of this option is that the ASEAN part does non possess a well-developed political substructure, which is a demand for accomplishing regional harmonisation. As a consequence, the move towards regional harmonisation would be slow. In the ASEAN part, the AFA, could play a more active function in prosecuting international accounting harmonisation. At present, this undertaking may look impossible for AFA as they do non hold equal support from other influential parties such as the stock exchanges, fiscal analysts etc. However, ASEAN can larn from the EU experience on how to get the better of the obstructions in accomplishing accounting harmonisation. 4.4.3 IASC Based Harmonization The 3rd step is to adhere to all the IASC enterprises. With this option, IASB becomes the chief histrion in the international accounting harmonisation procedure and all the ASEAN states would hold to follow IAS. If this step is adopted, the function of AFA would go undistinguished as the authorities and the national professional accounting organic structure of each state would take over the function of AFA. This is a low cost institutional option. Despite the many benefits of IASB harmonisation, there are drawbacks to this mechanism. First and the most important drawback is the possible struggle between the adopted IAS and domestic statute law. Not all states would profit every bit from international accounting harmonisation, as some IAS might non be appropriate for all ASEAN states. States such as Malaysia and Singapore are really selective when following IAS and have made alterations to the IAS as and when necessary to accommodate their economic environment. For the ASEAN part to to the full bask the benefits of IAS, there should take part more active engagement from these ASEAN states in the IASB treatments to guarantee the demands of their single states are taken into consideration ( Saudagaran and Diga, 1997b ) . 4.4.4 Free Market Approach to Harmonization The 4th step is the free market attack to harmonisation, which allows the market forces to make up ones mind which fiscal coverage patterns would predominate. This step provides full flexibleness for companies to make up ones mind what they want to describe depending on the demand for information. This option is really much in the favour of investors as they are the chief participants in the capital market who demand fiscal information to do investing determinations. The drawback of this step is that companies in different states may choose to follow different criterions depending on the demand of their assorted stakeholders, which would get the better of the intent of international accounting harmonisation. It is besides hard to utilize this option as non all ASEAN states have active capital markets.

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The Aircraft Structural Layout Engineering Essay Introduction The A380, when first produced was one of the newest and most technologically advanced civil airliners in the world, hosting the use of new materials, new manufacturing techniques and overcoming many engineering problems that the sheer size of the aircraft procured. The requirement for an ultra high capacity aircraft, UHCA , came about at the conclusion of the cold war; international conflict and tensions were dissipating and international travel became more viable. Airports were becoming more and more congested and Boeing was monopolising the civil air transport market Airbus needed something to new and preferably big to combat these issues. The A3XX was conceived in 1988 and developed over the years until what we know now as the largest passenger airliner in the world; the A380. The eight was chosen to reflect the structure of the airframe, the two floor arrangement and the fact that in many Asian countries the number eight is considered as a lucky number. At the time, the aircraft was the latest feat of engineering for the aviation industry; if not for engineering in general. Its technological advances are something to admire but there were several problems to face this pioneering project. Many new manufacturing practices and techniques had to be developed; along with the logistical problems of combining over one hundred international partners contributing parts. Then the huge task of transporting the various oversized parts to the assembly line in Toulouse, France. Designers were confronted with countless questions, how to transfer the immense loads the aircraft would come under? How will the undercarriage distribute the weight of such and still be manoeuvre efficiently in existing airports? How much power would an aircraft of such size require? Noise levels to comply with newly implemented restrictions? The 3Es were imposed during the design process; environment, economy and energy. This report will discuss the options and solutions that were chosen to overcome the many problems mentioned above. DESCRIPTION OF THE STRUCTURE OF THE AIRFRAME The complex number of airframe components were all put together as one part and were analysed and optimised using very advanced computational fluid dynamics. The A380 is quite a blunt aircraft and this helps by cutting drag by 2% as opposed to other desings. The designer enhanced many aspects of the A380 such as the wing body fairing and the wing. This enabled weight to be saved without creating drag consequences. The airframe of the A380 was built to last 25 years. On Page 5 of Appendix F a detailed cutaway can be seen of the A380. Also in Appendix A Figure 3 an overview of the components of the A380 can be seen. Full specifications of the A380 can be seen in Appendix E. Nose Section The nose section was difficult to engineer as the double deck design created a deep profile requirement. There is a large pressure bulkhead which is above and behind the nose gear bay. It is made from a double curved panel stiffened by longitudinal stringers which are locally welded. This bulkhead panel is unique as it is designed to form part of the cock pit floor. The unpressurized nose gear bay is in the forward lower part. Fuselage The fuselage of the A380 is the biggest in the world and the most complex ever made by Airbus. For example, just taking the middle section of the fuselage, there is a large amount of components. There are three doors, the belly fairing, main landing gear bay, centre wing box, two wing gears and the body gears. Although the structure of the A380 is relatively traditional new materials were used. This will be discussed in more detail later in the report, here is a summary; the semi monocoque structure of the fuselage is formed from very advanced aluminium alloy. There are plastic frames in the tail cone section reinforced with CFRP, carbon fibre reinforced polymer. The skins of the upper and lateral fuselage, forward and aft, are made from GLARE, glass fibre reinforced aluminium laminate. The centre fuselage however is made from aluminium alloys and glass fibres with imbedded adhesive. This is a very advanced way to save weight. This was not the only reason advanced composites were used; they also have better damage tolerance and fatigue. The fuselage is 230ft long and has two main types of cross section. It is spherical until frame 31 then aft of this it becomes ovoid. This can be seen in figure 3 of appendix B where four possible cross sections for the A380 are compared. For interest only there is a sketch in Appendix C which shows what the A380 could have looked like with the horizontal double bubble fuselage cross section. Also in Appendix A Figure 2 a comparison can be seen of the A380 (marked A3xx) and the Boeing 747 cross section. The rear section is unpressurized. The tail section and the forward unit section form this. The tail section is separated from the rest of the fuselage by a CFRP reinforced plastic rear pressure bulkhead. The rear section is attached to aft section of the fuselage. This runs from frame 74 to 95. The rear fuselage section is a very complex set up. This is because it has to support the fin and horizontal tailplane. The substructure is reinforced with highly loaded aluminium frames as well as resin frames. The panels that attach to the substructure are chemically milled CFRP skins. Welded stringer panels are used in the lower fuselage. They are machined with integrated stringers in tandem. This creates stronger panels. The upper shell is strengthened by GLARE. There are areas of high stress within the fuselage such as around the wing root area and the frames that run the length of the fuselage. These areas are machined. Areas which are less loaded are extruded, for example the upper shell. The upper deck and the main deck are constructed in a similar manner, a floor grid supported by cross beams and frames in turn supported by vertical struts, but use different materials. The upper deck uses CFRP crossbeams which connect to the frames by a shear joint. The main decks cross beam is made from advanced aluminium lithium alloy. There are two stairways within the fuselage. By door one is the double width stairway for in flight activity. In the curvature of the rear pressure bulkhead is another stairway made wide enough for service equipment and a stretcher. The belly fairing has an aluminium substructure which supports panels made of a nomex honeycomb and hybrid epoxy skin sandwich. Deformation occurs between the fuselage structure and the belly fairing and this means loads from the fuselage are transferred to the fairing. Also there is a metallic strip in the rear section of the fairing it allows bending loads to be absorbed as it enables the composite shell to flex. Wings Due to the above wings of the A380 are the biggest ever made. They cover 9104sqft with a chord of 13ft and a 261ft6inch span and have an aspect ratio of 7.52. The sweep angle is 33.5 degrees at the 25% chord mark. The dihedral is 5.6 degrees at the tip. The wings are very complex. The leading edge has six slat sections and two droop noses. The trailing edge has three single slotted fowler flaps. The ailerons, outer flaps and spoilers are made from composites. The inner flap is metallic. The wing itself has three ailerons and eight spoilers. Also the wing supports two engine pylons and the wing landing gear. A kruger flap would have been on the inboard leading edge but because of the huge depth of the A380 wing a droop nose device was included. It is completely sealed which means it makes the wing stall inboard and it pivots around a fixed point. The wings frame is made from a CFRP and aluminium alloy hybrid centre box and a metallic outer part. The centre box consists of a root rib, rear, front and centre spars with skins above and below. The centre box is joined to the fuselage by frame fittings. Diagonally orientated struts support the floor structure above. The wing frame can be split into two parts the inboard frame, from ribs 1 to 17, and outboard frame, from ribs 17 to 49.They are differentiated by the fact that the outboard from has no centre spar, only front and rear. The spar material changes from aluminium at the middle point between the engines as a weight saving device. Twenty three of the forty nine ribs are made partly from CFRP. The winglets take aerodynamic loads in roll. The A380 winglets have a 13ft chord, are at a length of 119ft away from the fuselage and are an optional item in the specification. Tail The tailplane in totality is a height of 79ft5inches and has a 99ft span. To put this into perspective this is almost the span of an A320 wing and the same chord as the A340. The tailplanes support from the fuselage has been spoken about previously. The tailplane is attached to the fuselage using two rows of lug and shear bolts. This is a similar concept the A340 design of this area. The frame that supports the tailplane is before the first row of lug bolts at frame 108. There is also double curvature of the skin at the root of the tailplane. This is because the airflow locally around the stabilizer will be greater than mach 1. The double curvature enables any drag rise to be dispersed. Between frames 99 and 100 is the single trim screw. Rear of the tail cone is the rear fairing made up of titanium firewalls and is home to the APU (Auxillary Processing Unit) exhaust. The APU itself sits just forward of this within the tailcones CFRP frame and stringers. A revolutionary design that utilises a single torsion box with a lower and upper rudder has been used for both the fin and rudder. The fin box for example consists of a rear and front spar that span the whole fin with a framework of ribs made from CFRP and resin. The end fittings are made from aluminium alloy. The vertical stabiliser is 48ft high and has a chord of 39ft6inches with a taper ratio of 0.39 and an aspect ratio of 1.74. The horizontal stabilizer has an integral fuel tank. The lateral loads of this stabilizer are taken by a heavily reinforced structure. The landing gear bays surround the cargo compartment between the aft cargo section and the centre wing box. The walls (inner and upper) are made from self stiffened panels. DISCUSSION OF THE PRODUCTION AND ASSEMBLY PROCESS With an aircraft of such size choosing the final assembly site was going to cause problems. The decision would have to involve a political and logistical discussion as to decide the options that were going to be best for the whole process. A collaboration between many companies throughout the airbus group and some other specialist companies was going to be vital to getting the highest quality for the aircraft. . The five largest contributors to A380, by value, are Rolls-Royce, SAFRAN, United Technologies, General Electric, and Goodrich. Airbus sized the production facilities and supply chain for a production rate of four A380s. Many newly created and some most advanced manufacturing techniques were used in the production of the A380 to allow this rate to be achieved. Production Companies across Europe built the major structural sections in France, Germany, Spain, and the United Kingdom; other components came from across the world. JAMCO made the upper deck floor carbon cross beams and the stiffners and stringers for the fin centre box. Shin Maywa was contracted for the main wing root fillet fairing and the wing ramp surfaces. Yokohama made the water and waste tanks. Korean Aerospace Industries constructed the lower outer wing skin panels. Australian company Hawker de Havilland built the large wingtip fences. Chinese company AVIC make the panels of the landing gear bay. Hamilton Sundstrand produced the air generation system. Canadian Pratt and Whitney make the Auxillary Power Unit. Honeywell made the flight management system. American company Eaton provided the high pressure hydraulic system and the high pressure hoses. Parkers Aerospaces Electronic Systems Division provides the fuel management systems. Rockwell Collins supplies the avionics full duplex AFDX Ethernet switch. A final example of the multi-corporate build is Goodrich developing the evacuation slides. The construction of such an aircraft required huge amounts of money to be spent in order to design and build the sites that could cater for the A380 components. For example Airbus UKs build site at Broughton received a brand new  £35million building to contain the wing construction. Each manufacture site was delegated different areas of manufacture; these were split into or aircraft component management teams (ACMTs) then further split into combined design build teams (CDBTs). carrying on from above the wing construction was in Broughton but the Wing assembly was delegated to Filton. ACMTs were created for wing nose, centre fuselage, forward and aft fuselage, propulsion, empennage, landing gear, systems, interior and final assembly. The use of breaking down the ACMTs into CDBT allowed for responsibility if components had issues, late deadlines etc. As stated earlier, new production techniques were introduced. Laser beam welding; involves a highly accurate automated laser beam, typically carbon dioxide or solid state YAG (yttrium-aluminium-garnet) laser, which was introduced into manufacture in 2001. It has a built in inspection unit leading to much quicker and quality welds. This technique was used to attach the stringers of the lower fuselage shell skins, reducing dramatically the weight, need for fasteners and time taken of previous technique (reaching a production speed of 26ft a minute when welding the stringers it). This manufacturing process was also used for the curved bulkhead panel and lower fuselage skin. Another manufacturing technique which revolutionised the A380 manufacture was an advanced robotic milling machine. It had a fixed axis and spun up to 24000 rpm and operated under a shower of lubricant. This was utilised in the manufacture of the aluminium alloy cockpit window frames. Assembly Assembly of such an aircraft was going to be an epic logistical journey. Getting the parts to the final assembly hall in Toulouse was going to be the hardest part as a new technique for spatial alignment had been created. This groundbreaking feature of the assembly was vital; the positioning system aided by lasers (41/40 single station unit) aligned jigs to subassemblies with high tech optics to attach the fuselage and the wings together. It was very advanced as it calculates exact dimensions of sections and is interfaced with a CAD system which could derive structural qualities and average tolerances. Techniques adopted by previous Airbus models used the A300-600ST Beluga aircraft to transport large parts; however this was not going to be as much use for the A380. This meant another option of travel was going to be used. Land and water was going to have to be used to get all components to Toulouse. The decision as to where the final assembly should be located caused friction within the airbus family at first. The German airbus section had to be appeased by using its Ville de Bordeaux, Roll-on Roll-off sea vessel (RORO) as seen in Figure 5, to allow the choice of Toulouse as Final Assembly. Parts from across the world where transported to Europe to respective manufacturing areas and eventually moved to France. Two main transport systems were utilised in the assembly of the A380. Air transport used of a number of guppy aircraft, devised by Felix Kracht, to manufacturing sites. By sea the RORO vessel travels to four different countries in Europe collecting parts; then transfers them to Paupac. From there it is transported by canal and road to Toulouse. The front and rear sections of the fuselage are loaded on to RORO in Hamburg, northern Germany, whence they are shipped to the United Kingdom. The wings; transported by barge to Mostyn from Filton in Bristol and Broughton in North Wales, where the ship adds them to its cargo. In Saint-Nazaire in western France, the ship trades the fuselage sections from Hamburg for larger, assembled sections, some of which include the nose. The ship unloads in Bordeaux. Afterwards, the ship picks up the belly and tail sections by Construcciones Aeronà ¡uticas SA in Cadiz in southern Spain, and delivers them to Bordeaux. From there, the A380 parts are transported by barge to Langon, and by oversize road convoys to the assembly hall in Toulouse. The original pathways that were going to be used for transportation were simply not sufficient enough; therefore new wider roads, canal systems and barges were developed to deliver the A380 parts. After assembly, the aircraft are flown to Hamburg to be furnished and painted. It takes 3,600 litres of paint to cover the 3,100 m ² exterior of an A380. DISCUSSION OF THE CHOSEN MATERIALS USED IN THE STRUCTURE The A380 was very progressive in its design. Forty percent of its structure consisted of carbon composites and advanced metal alloys. The wing structure for example was constructed with a carbon fibre wing box. They used monolithic CFRP as it was found to be one and a half tonnes lighter than using aluminium alloys. The fin also created in this manner with a solid laminate CFRP fin box cured in an autoclave. This was also utilised in the rudder, horizontal stabilizer and elevators. CFRP was employed in other areas of the plane too not just external components. Pressure bulkheads and upper deck floor beams were also made of this material. The vertical tail is made of a CFRP truss structure. The wing skin was changed from aluminium alloys to composites in the design process. Thermoplastics were used for lots of components. For example the ribs in the fixed leading edges of the vertical and horizontal stabilisers. Also for the secondary support holding the interior furnishing and the cabin trim. Impact resistant thermoplastics were used on the wing leading edges. The A380 as an engineering feat used revolutionary materials. For example GLARE. The acronym stands for glass fibre reinforced aluminium laminate. It was used for the upper fuselage shell. The material was tested in 1990 and consists of alternation layers of 0.015inch aluminium sheet and glass fibre reinforced bond film. This material is revolutionary because it has better corrosion, fatigue and damage resistance properties than aluminium. It is also less dense with a weight saving of between fifteen and thirty percent. The weight saving was about 500kg in construction. This material is exceptional as the glass fibre layers between the aluminium stop cracks propagating and even operate as a load path. Aluminium alloy was utilised massively within the production of the A380. One area where it was exploited was the windows in the cockpit. The frames were made from AL7040 aluminium alloy. A strengthened variant of the alloy was used as the bird impact shield. The windshield fairing was also redesigned to use aluminium. It consists of aluminium skins, which were chemically milled, covering machined ribs and extruded stringers. Aluminium alloy was used as a substructure for the massive belly fairing. It supported panels which utilised modern materials. The panel core is a nomex honeycomb core which is covered in a hybrid carbon glass fibre epoxy skin. Titanium was utilised in the fairing also with a corrosion resistant variant being used for stringers and frame roots. The intuitive designers saved weight and increased performance wherever they could. The engines pylons where mostly made from titanium, however they had a secondary structure made from thermoplastic carbon and aluminium. An epoxy CFRP was used for the nacelle cowl and fan cowl skin. These advanced materials were used as they reduced the weight of the structural form, made it more aerodynamic and improved the performance of the aircraft. Take the centre wing box as a case study. 2,200 pounds of weight was saved by using composites, mainly carbon fibre, for 50% of the 23ft by 20ft by 7ft structure. Component weight reductions also reduce stresses on the planes structure. However the designers did not always go for the composite option. They considered the benefits and disadvantages carefully. For example the wing. There were many drawbacks to having a fully composite wing which were not balanced by being 1500 pounds lighter. For example the huge structural join now required would weigh more than the composite weight loss. This additional weight then required the wing to be strengthened as it had lost the bending relief moment. A more obvious drawback is the greater manufacturing costs of using composites. DISCUSSION OF THE WEIGHT GROWTH WITH SERIES DEVELOPMENT Throughout out the design phase the aircraft had been considered as passenger aircraft, with a freighter option considered as a sustainable use for the aircraft as well. However this was put on hold being postponed in March 2006 after both launch customers cancelled their orders. With an aircraft this size small component changes were going to have huge effects on weight. An example of this is when the engines had to comply with the QC/2 noise regulations many changes occurred to the engine. This had a knock on effect with the wings, fuel volume, control surfaces and the structure that holds the wing; greatly affecting the weight of the aircraft. The passenger variants of this aircraft are very versatile, but having the ability to carry up to 555 passengers and luggage, as is the case with the main A380-800 model, into an aircraft is going to significantly increase the weight. Other variants of the passenger are an extended range model with a shorter fuselage and only 481 passengers is the A380-700. Also a VIP aircraft has been ordered by HRH Prince Alaweed bin Talal bin Abdulaziz Alsaud which is known as the A380-Flying Palace. Also the United States Air Force is looking at the A380 as a replacement for the Presidential Air Force One aircraft; which is a Boeing 747 at present. A proposed stretch version the A380-900 has been proposed; it would be 12 frames longer be able to carry 656 passengers (three class layout) and would have an increase MTOW. The A380-800C11 a passenger/cargo plane is an in between variant which can carry 11 cargo pallets as well as passengers. The other main variant is the A380-800F dedicated freighter, a shelled out A380-800 model, with a capacity of 25 pallets on the upper deck, 33 pallets on the main deck, and 13 pallets on the lower deck. With a total available volume of 948.m3 it allows for a payload up to 150,000kg over 10,371km; this is almost double the capability of the Boeing 747-400F. The large range means no need for stopovers when crossing large oceans meaning quicker delivery times.But this required some of the composites to be replaced by aluminium-lithium alloys to allow for this greater loading; inevitably increasing the weight of the aircraft. More structural strengthening was undertaken fortified frames, more substantial skins and stronger landing gear. Figure 9 shows a comparison between the weights of the two main variants mentioned above. CONCLUSION The A380 is a world leading aircraft in not only in the ability to carry more passengers than any other aircraft it the market but because of the ground breaking technologies, new manufacturing techniques and the use many new materials. It is a very unique aircraft. The airframe structure is an engineering feat; the high loads and stresses due to the sheer size of the A380 were dealt with by an innovative airframe made viable by the use of advanced computational fluid dynamics. These allowed for big decreases in weight due to the design and helped reduce the effects of drag. The production and assembly process was a fairly political global project which involved the coordination of more than 100 companies. New techniques such as 41/40 single station unit used in assembly along with the laser beam welding. Collaboration of all the companies brought together by the Ville de Bordeaux the RORO ship, overland road convoys and fleet of guppy aircraft. Mad from 40% composite materials with a host of new materials being utilized across all areas of the aircraft. They reduced the weight dramatically and aided in aerodynamic properties. These are the main reasons that allow the A380 to be such a mammoth. The undercarriage design consists of a two wheel forward retracting nose bogie a six wheel rear retracting body bogie and two four wheel sideways retracting wing bogies. Extremely clever in design creating highly ground maneuverable aircraft. At the moment only the A380-800 model is in production and being used to travel to many worldwide destinations. The A380-800F model is still on hold due to companies cancelling. In this report I have discussed the structure of the airframe. I have also considered the influences of the production and assembly process, the structural materials used and the reasons behind them, the undercarriage design in terms of position and retraction and the weight growth with series development. Figure bank Figure 1: Airbus A380 Cutaway Figure 2: A380 Cutaway (Flight Global)

Free College Essays - Nature in The Rime of the Ancient Mariner :: Rime Ancient Mariner

The Rime of the Ancient Mariner – Nature "Look out Below!" - Craaack!   About 15 Men and women turn their glances toward the sky, and see a large, perhaps 100 feet, tree falling to the ground.   As the tree hits the solid earth, everything grows very quiet. All look at the lumberjack, who killed this tree, and find him weeping in sorrow. This situation is not uncommon when dealing with Nature.   Nature, as simple as it seems to some, generates great power.   This power is sent to us, as nature forgives only after a physical, emotional, and spiritual suffering. "The Rime of the Ancient Mariner" helps implement all these teachings together.   In current times, this power continues to teach us of forgiveness.   Ã‚  Ã‚   With physical suffering, the power of nature shows us forgiveness many ways.   In the story, the mariner betrays nature: "I shot the Albatross!" This action against nature is rather extreme, for he takes lightly to this thought of death.   The Albatross, as a representative of nature, means nothing to the Mariner.   These thoughts are quickly changed, though, as Nature begins to start the penance leading towards forgiveness - "Water, water, everywhere nor any drop to drink."   When "the mariner begins to find his salvation when he begins to look on the 'slimy things' as creatures of strange beauty" (Fraser 203),   he understands the Albatross was a symbol of nature and he realized what he had done wrong.   The mariner is forgiven after sufficient penance - "We could not speak" - is performed by Nature. Nature shows us more strength as we realize that people of today often can not forgive someone who has shot or killed another person.   Ã‚  Ã‚   At a spiritual level, Nature's power can decide if we will live, or be condemned.   Nature is capable of presenting "innermost suffering" (Coburn 33) upon people. The mariner's suffering included having his "soul in agony" soon afterwards. After attempts at prayer and realization of what he has done - "I looked to heaven and tried to pray", his penance to forgiveness begins spiritually. The mariner releases the weight of the crime greatly at the "moment he could pray".

Frankenstien Essay

When two contrasting personalities are juxtaposed, it often results in the illumination of distinctive characteristics of the personalities, reflecting the theme of a literary work. In Frankenstein, by Mary Shelley, Victor Frankenstein and The Monster are an example of this. As a foil to Frankenstein, The Monster exhibits personality traits that greatly contrast those of Frankenstein. The portrayed sensitivity in the monster contrasts the selfish behavior as Frankenstein; his harsh ways are highlighted by the compassionate ones of The Monster, and the rationality shown in the dialogue involving The Monster shows how irrational Frankenstein can be, all relating to the theme of the need for a balanced life. Throughout the novel, The Monster is characterized as a sensitive being; he wants to be loved and resents the fact that he was rejected by Frankenstein. As he gains knowledge and begins to grow more intelligent, The Monster comes to the realization that Victor abandoned him, that he is unwanted. This frustrates him as he continually gets rejected by society. Although Victor seems to think very highly of himself, The Monster has a very low self-esteem, â€Å"I, the miserable and the abandoned, am an abortion, to be spurned at, and kicked, and trampled on† (pg #), which stems from his rejection by both Victor and society as a whole. This character trait of The Monster makes the sort of selfishness of Victor, as it shows that, in his search for fame and glory, he was uncaring of the consequences. In creating The Monster, Victor’s intentions were not what they should have been; instead of trying to create life in order to make the world better, he was doing is for the sole purpose of becoming a God-like person. His God-complex is apparent in other parts of the novel as well, when he meets The Monster in the mountains and they have a conversation about Victor’s want to destroy The Monster. As the conversation progresses, it is made clear that Victor is unwilling to deal with the consequences of his actions in a rational manner. The Monster, seemingly more intelligent at this point, acts as the â€Å"adult† in this situation, whereas Victor acts as a child with a very ego-centric view on the world.

Free Essays on Myths And Moundbuilders

Myths and Mound builders A comparison and contrast Emy Duncan Multicultural Issues The video of â€Å"Myths and Moundbuilders† was very similar to the article â€Å"Three Worlds Meet†. They both talked about the Indians who were Mound builders, and of how much they learned about digging up these Mounds. They were both extremely similar, and had much information to share about these builders of our past. Both items reviewed a stereotype from the English, and most of the explorers to the â€Å"new world†, towards the Indians. â€Å"Colonizing Europeans †¦.described the people they met in the Americas as â€Å"savage,† â€Å"heathen,† or â€Å"barbarian.† (Prettyman, 9) They felt that the Indians were uncivilized, especially compared to themselves. They felt that the mounds could not possibly have been built by these heathens due to the fact that they were so expansive and large. It took a good degree of thought and work that went into most of these enormous mounds. There was a myth that it was not the Indians who built the mounds, but a lost band of people, perhaps from the lost city of Atlantis, or from some other lost civilization. Both communications also found that there were valuables inside of these mounds. They found pottery, tools, and even skulls and bodies. Also found is some of the mounds were ornately made pipes carved from the Indians. It is through these mounds that archeologists have found out so much about these Indians. It has been found that they are not savages at all, but a civilization that rivals many others. Through their artifacts we have found a key to their history. A key that leads us to a culture of social, extremely organized beings. It was also found that there is not one â€Å"tribe† that were mound builders, but a vast array of groups that practiced this art. In the movie we found that mound served a great ceremonious symbol for the mounds builders. For the Monks Mound it was used as t... Free Essays on Myths And Moundbuilders Free Essays on Myths And Moundbuilders Myths and Mound builders A comparison and contrast Emy Duncan Multicultural Issues The video of â€Å"Myths and Moundbuilders† was very similar to the article â€Å"Three Worlds Meet†. They both talked about the Indians who were Mound builders, and of how much they learned about digging up these Mounds. They were both extremely similar, and had much information to share about these builders of our past. Both items reviewed a stereotype from the English, and most of the explorers to the â€Å"new world†, towards the Indians. â€Å"Colonizing Europeans †¦.described the people they met in the Americas as â€Å"savage,† â€Å"heathen,† or â€Å"barbarian.† (Prettyman, 9) They felt that the Indians were uncivilized, especially compared to themselves. They felt that the mounds could not possibly have been built by these heathens due to the fact that they were so expansive and large. It took a good degree of thought and work that went into most of these enormous mounds. There was a myth that it was not the Indians who built the mounds, but a lost band of people, perhaps from the lost city of Atlantis, or from some other lost civilization. Both communications also found that there were valuables inside of these mounds. They found pottery, tools, and even skulls and bodies. Also found is some of the mounds were ornately made pipes carved from the Indians. It is through these mounds that archeologists have found out so much about these Indians. It has been found that they are not savages at all, but a civilization that rivals many others. Through their artifacts we have found a key to their history. A key that leads us to a culture of social, extremely organized beings. It was also found that there is not one â€Å"tribe† that were mound builders, but a vast array of groups that practiced this art. In the movie we found that mound served a great ceremonious symbol for the mounds builders. For the Monks Mound it was used as t...

Months of the Year in Spanish

Months of the Year in Spanish Words for the months are very similar in English and Spanish thanks to their  common heritage: enero - Januaryfebrero - Februarymarzo - Marchabril - Aprilmayo - Mayjunio - Junejulio - Julyagosto - Augustseptiembre, setiembre - Septemberoctubre - Octobernoviembre - Novemberdiciembre - December Key Takeaways: The Months in Spanish The names of the months of year in English and Spanish are similar because they come from the age of the Roman Empire.Names of the months in Spanish are masculine and not normally capitalized.The most common pattern for writing dates in Spanish is number de month de year. Grammar of the Months in Spanish All of the names for months are masculine, although it usually isnt necessary to use the article el except when giving specific dates, and then the el comes before the number rather than the month. Note that unlike in English, the names of the months are not capitalized in Spanish (except at the beginning of a sentence or composition title). Three months have adjective forms: abrileà ±o (pertaining to April), marzal (pertaining to March), and agosteà ±o (pertaining to August). Example: Las lluvias abrileà ±as de nuestro paà ­s son persistentes. (The April rains in our country are persistent.) How to Write Dates in Spanish The most common way of giving dates is following this pattern: el 1 de enero de 2000. For example: La Declaracià ³n de Independencia de los EE.UU. fue ratificada por el Congreso Continental el 4 de julio de 1776 en Filadelfia. (The U.S. Declaration of Independence was ratified by the Continental Congress on July 4, 1776, in Philadelphia.) As in that example, the word on in an on date phrase does not have to be translated to Spanish. Otherwise, the names of months are used similarly to the structure in English: Abril es el cuarto mes del aà ±o. (April is the fourth month of the year.)Asturias registrà ³ el febrero ms seco y clido desde 1990. (Asturias recorded the driest, warmest February since 1990.)Un aà ±o bisiesto es uno con 366 dà ­as en vez de 365. Cada cuatro aà ±os, febrero tiene un dà ­a ms. (A leap year is one with 366 days instead of 356. Every four years, February has an extra day.)Fue publicado el 28 de febrero de 2008. (It was published on February 28, 2008.)Era un diciembre mgico. (It was a magic December.)Se celebra el 24 de octubre como Dà ­a de las Naciones Unidas. (October 24 is celebrated as United Nations Day.)Segà ºn las creencias de la astrologà ­a, las personas que nacieron el 20 de octubre son en cierto modo una paradoja. (According to astrological beliefs, people born on Oct. 20 are paradoxical in some way.)El 25 de octubre es el 298o dà ­a del aà ±o en el calendario gregoriano. (October 25 is the 298th day of the year in the Gregorian calendar.)Cada feb rero, una marmota llamada Phil sale de su cueva. (Each February, a groundhog named Phil comes out of his burrow.) El 6 de enero es un dà ­a importante para la nià ±ez mexicana, porque es el dà ­a que llegan los Reyes Magos a dejar regalos. (January 6 is an important date for Mexican children, because it is the day that the Wise Men arrive to leave gifts.) Abbreviating Dates When writing dates using just numbers, Spanish typically uses Roman numerals using a date-month-year sequence. For example, September 16, 1810 (Mexicos independence date), would be written as 16-IX-1810. Note that the sequence is similar to that used in English in Great Britain (as well as in most other European languages) but not the United States. Origins of the Months Names The names of the months all come from Latin, the language of the Roman Empire: enero - from the Roman god Janus, the guardian or doors and gates.febrero - from a word meaning purify. A feast of purification was once held at this time of year.marzo - from Martius, the word for the planet Mars.abril - meaning uncertain. It may be a variation of the name of the Greek god Aphrodite.mayo - possibly from Maia, a Roman earth goddess.junio - possibly from Junio, a goddess married to Jupiter.julio - in honor of Julius Caesar.agosto - in honor of August Caesar.septiembre - from a Latin word for seven. September was the seventh month of the old Roman calendar.octubre - from a Latin word for eight.noviembre - from a Latin word for nine.diciembre - from a Latin word for ten.

Strategic Human resource Management Essay Example | Topics and Well Written Essays - 1500 words

Strategic Human resource Management - Essay Example On similar lines, in our organization, performance of front line executives is measured on the basis of productivity and quality achieved. Although organizational values incorporate specific behavior, values and conduct expected from employees, these have minimal impact on their performance outcome. Measuring performance of front line employees on the basis of productivity and quality is more like following scientific management principles of Taylorism and Fordism, which are incongruent with contemporary management and organizational behavior as well as organizational requirements. Currently, performance management should focus on overall efficiency of the organization and a continuous sustainability. The ever-increasing competition in the products’ and services’ markets requires people to be more innovative in creating newer products, features, systems, and mechanisms of working. Innovation in types of services provided as well as improving profitability for organizati ons is also much required. Now that the number of employees at the front line is the maximum and these groups are directly into carrying out core operations of the organizations, maximum contribution towards innovation can be expected from this group. However, with no direction and returns, they will not be motivated to think out of the box and/or go extra mile to achieve the uncommon or untold tasks. Strong support from leadership at all levels and for all groups of employees is also required to encourage innovation and extended contribution from employees. This would also mean accountability from leadership perspective that can be measurable. Lack of such support and practices will only result in decreasing motivation and commitment from employees, which is the case presently in our organization. Area of improvement and reasons for the change: In order to address this aspect of performance management and employee behavior, it would be best to include a component of employee behavi or in performance management that can create accountability for the desired behavior besides encouraging specific behaviors that would be beneficial for the employee development as well as the organizational growth. Performance management is a process employed by organizations to continuously improve their employee performance, enhance employee motivation and look for opportunities to innovate or further improve in order to gain as well as sustain competitiveness. This is a complex and critical process that has been researched immensely and has resulted in different methods. Performance measurement has been a universally adopted method of performance management. Measurement of performance at every level and in every function is a distinct activity, and cannot be combined. Although the organizational goal remains unique and single, different activities need to be performed in order to achieve that goal by different people having distinct skills and capabilities. Because the nature of work performed by these people contributing to achievement of organizational goal is different, they have to be measured differently, that is accurate and appropriate, in order to help in achieving the desired results. Halachmi (2005) asserts that in order to advance performance there is a need to manage

Marketing strategies Case Study Example | Topics and Well Written Essays - 500 words

Marketing strategies - Case Study Example Equal also used pricing strategies to market its products. It has been reported that Equal priced its product 3 times more than its competitors in order to recover the higher branding cost it incurred as well as to attract customers through unique pricing strategies (Buss, p.193). On the contrary, Sweet’n Low’s utilize advertisement strategies brand positioning marketing strategies. It can be observed that Sweet’n Low’s had created a unique brand image before and after the introduction of Equal. In addition, Sweet’n Low’s utilized promotion-marketing strategies. It has been reported that Sweet’n Low’s had spend 5 million on adverting. However, Sweet’n Low’s relied heavily on brand positioning strategies to market its products. 2. The product-line branding strategies of Cumberland and Nutra Sweet in 1990’s may be described in various ways. It can be observed that Cumberland used Brand extension strategy by launching a new multipurpose product called Sweet One. This product could be used as both a baking and a sweetener. In addition, Cumberland used the blue color similar to the one used by Nutra Sweet to package its products. On the other hand, Nutra Sweet used extended product-line branding strategies by maintaining the existing product and making additional innovations to attract more consumers (Buss, p.193). 3. (a). Based on the evidence provided, I think the market of tabletop artificial sweetener is at maturity stage in the product life cycle. This is because at this stage a promotion may be required to help the product to become differentiated from those of other competitors. Moreover, additional features may be added to enhance the product quality and differentiate it from that offered by the competitors in the market. In addition, the company is should lower the prices of its products to attract more customers. Further, the company is encouraged to utilize both intensive and