Thursday, October 31, 2019

Anthropologist Napoleon Chagnon (1964) writes of the Yanomamo of Coursework

Anthropologist Napoleon Chagnon (1964) writes of the Yanomamo of Venezuela as fierce people - Coursework Example The Yanomamo tribe of Venezuela lives in relatively small villages of around 40 to 250 people. For Chagnon, the Yanomamos are a â€Å"fierce people† because of their cultural practices. This particular group of people would usually express ferocity in several ways. First of all, the ferocious and violent tendencies of the Yanomamos are reflected in their decisions to initiate intervillage warfare in order to prevent another tribe to attack them in the future or perhaps simply in order to demonstrate their ferocity. Secondly, the Yanomamos would usually beat their wives when they want to vent their anger. Nevertheless, the unreasonableness of this act is no match for the fact that men would sometimes engage in a chest-pounding duel and take part in free-for-all club fights in order to settle disputes of insults and excessive demands. Lastly and certainly not the least, the Yanomamos prove themselves as truly a â€Å"fierce people† when they force their sons to fight each other in public duels while they parents rejoice in their fights. Thus, there is no way to diffuse the warlike image for this is inculcated in the Yanomamo even at a young age. All these violent and ferocious acts indeed somehow define the Yanomamos as a â€Å"fierce people.† The Yanomamos themselves have both a practical and a traditional or mythological origin for such ferocity that they demonstrate. The practical side to it is the idea that their ferocity is a â€Å"way of protecting valuable resources† and also a way of considering women and children as â€Å"valuable resources† (Robins, 2009). This means that the intervillage wars and the warlike predisposition of the Yanomamos serve either as a way to demonstrate superiority as well as to protect the tribe from attacks waged by other tribes. If the Yanomamos were not a â€Å"fierce people,† they would stand no chance against other tribes who would attack them at any time. Another justification of the Yanomamos for their being a â€Å"fierce† is mythological in origin. These people believe that people were â€Å"created from the blood of the moon† (Robins, 200 9). According to this origin myth, the moon was believed by the ancients to have devoured the souls of their children. Because of this, the human beings shot the moon with an arrow and from the blood that flowed out of this wound, the Yanomamos were born. The fact that the birth of the Yanomamos was one of blood and revenge in a way paved the way for them to believe that they are indeed a â€Å"fierce people† and in many ways they demonstrated and perpetuated this image. Question 3: In your own words, review the characteristics of peaceful societies and link these characteristics to two of the following five societies: the Ju/Wasi, the Semain of West Malaysia, the Inuit, the Xinguano of the Amazon region in South America, and the Buid of the Philippines. Peaceful societies maintain their peace by constantly aiming for a number of things. Firstly, these societies place a high value on developing the values of sharing and cooperation. This is to alleviate and avoid conflicts ov er material resources. Somehow, peaceful societies believe that if there is one thing that would disturb the peace among the members of the community, it would be the selfishness, greed and the refusal to share possessions. Thus, these characteristics are absent in a peaceful society. The Ju/wasi and the Buid of the Philippines are two examples of societies that exemplify peace. These two societies share similar qualities, all of which are focused upon the good of the community as a whole, and not over material things or the benefit of the individual. Another characteristic of a peaceful society is the condemnation of those who boast about their accomplishments, especially if this would most likely trigger hatred, envy or

Tuesday, October 29, 2019

Was it right or wrong to use two atomic bombs on Japanese cities in Research Paper

Was it right or wrong to use two atomic bombs on Japanese cities in 1945 Why - Research Paper Example Deliberately attacking a civilian population is not considered morally acceptable regardless of any real or perceived outcomes. This view was and remains popularly held by both American civilians and the military; this reasoning was not employed in this case, but why? Was it the passions of wartime, a justifiable act in this one instance or was the bombing wrong under any circumstance? By summer of 1945, the Japanese were in dire straits, militarily and economically. The U.S. had won great victories at Okinawa and Iwo Jima, killed hundreds of thousands of Japanese soldiers and had a full naval blockade of Japan’s mainland. Shortages of oil and food supplies had all but brought the Japanese empire to it knees but its military showed no plans of quitting. In each battle, its soldiers fought ferociously to the last man in a victory or death mentality and suicide (kamikaze) missions were common. This led the American leaders to believe that an entire takeover of the Japanese island was necessary for final victory. To that end, the U.S. had planned for a massive invasion force to land on the shore of Japan in November of 1945 which was estimated to cost over a hundred thousand American lives and many more Japanese. The U.S. was well aware of the fanaticism displayed by the Japanese; therefore, military leaders were not anxious to encounter an entire population o f a country that possessed this mentality and were militarized as well. The avoidance of this ensuing confrontation and the war weariness of the American public are the common justifications for dropping the bombs. It was and is argued that the atomic bombs ultimately saved many American and Japanese lives. â€Å"It was the destruction of Hiroshima that finally brought Emperor Hirohito to confront the Japanese military and order the surrender of Japan† 1 The Japanese had amassed nine divisions; 600,000 heavily equipped forces in southern Japan prior to the bombing of Hiroshima.

Sunday, October 27, 2019

Development of Anti-Cancer Agent

Development of Anti-Cancer Agent Design, ultrasound assisted synthesis and in-vitro anticancer activity of 3-(4-chlorophenyl) sydnone and 3-(4-chlorophenyl) sydnonecarboxaldehyde against 60 Human Tumor cell lines Sachin K. Bhosale, Shreenivas R. Deshpande  and Rajendra D. Wagh Design, ultrasound asisted synthesis and in-vitro anticancer activity of 3-(4-chlorophenyl) sydnone and 3-(4-chlorophenyl) sydnonecarboxaldehyde against 60 Human Tumor cell lines Abstract: In an attempt to develop an effective and safer anticancer agent, 3-(4-chlorophenyl)-4-sydnonecarboxaldehyde 5 have been designed and synthesized under ultrasonication by formylation of 3-(4-chlorophenyl)-sydnone 4 and characterized by spectral studies. The ultrasonic method of synthesis was found to be simple, ecofriendly, reduces reaction time and gave good yield when compared with traditional methods of synthesis. Anticancer activity of the compounds were tested against 60 human tumor cell lines and compared with standard drug Vincristine sulphate. Cytotoxicity evaluation revealed that compound 5 is most potent against NCI-H23 (Non-Small cell lung cancer) with comparative activity of Vincristine sulphate. Compound 5 also had shown moderate cytotoxicity against T-47D (Breast cancer), CAKI-1, UO-31 (Renal cancer), HL-16TB (Leukemia), NCI-H23, NCI-H522 (Non-Small cell lung cancer), SNB-75 (CNS cancer), MALME-3 (Melanoma). In future, research and modification of compounds to different derivatives may lead to development of potent anticancer drug. Keywords: Anticancer, 1, 2, 3-oxadiazol-5-olate, Formylation, Ultrasonication INTRODUCTION Mesoionic sydnone compounds have shown a variety of biological activities including antitumor ((Kier et al., 1964, Dunkley et al., 2003, Satyanarayana et al., 1995, Kavali et al., 2000, Dunkley et al., 2003, Fregly et al., 1964, Stewart et al., 1965, Roche et al., 1965). It is thought that the ionic resonance structures of the heterocyclic ring promote significant interactions with biological molecules. In 1992 a series of 4-substituted-3-nitrophenylsydnones were synthesized and evaluated by Grynberg et al for anticancer activity and it was found that the 4-chloro and the 4-pyrrolidino compounds significantly enhanced the survival of Sarcoma 180 (S180), Ehrlich carcinoma (Ehrlich) and Fibrous histiocytoma (B10MCII) tumor bearing mice(Dunkley et al., 2003). It was also found that the larger hetero rings; p-piperidino and p-morpholino, were less potent (Kier et al., 1964, Dunkley et al., 2003). Herein we report the design, synthesis, and biological evaluation of two para-chloro substit uted analogues of sudnone molecules 4 and 5. These were tested for 60 human tumor cell lines at the National Cancer Institute for antitumor activity at a minimum of five concentrations at 10-fold dilutions.The synthesized chloro substituted sydnones (4 and 5) passed the primary assay by inhibiting the growth of at least one cell line to less than 32%, and both are proved to be moderate active and versatile against each cell line. MATERIALS AND METHODS All chemicals and reagents were purchased form from Sigma-Aldrich, Mumbai, India. Melting points of the intermediates and the final products were recorded using a Systolic melting point apparatus and are reported uncorrected. Thin layer chromatographies (TLC) were performed on E-Merck precoated 60 F254 plates and the spots were rendered visible by exposing to UV light. Infra red spectra were recorded in KBr discs using Jasco FTIR 1460 Plus spectrometer. NMR spectra were obtained on a BRUKER AVANCE II 400 NMR spectrometer at 500 MHz for 1H and 125 MHz for 13C, the chemical shifts are expressed in ÃŽ ´ (ppm) downfield from tetramethylsilane (TMS). Electron impact mass spectra were recorded on WATERS, Q-TOF MICROMASS (LC-MS) instrument. Elemental analyses (C, H, N) were in full agreement with the proposed structures within  ±0.4% of the theoretical values. The ultrasonic irradiation was performed by using a Biotechnics India TM ultrasonic cleaner bath, model 1510, AC input 115 V, outp ut 50 W, 1.9 liters with a mechanical timer (60 min with continuous hold) and heater switch, 47 KHz. Synthesis of Ethyl N-(4-chlorophenyl) glycinate (1) A mixture of Para-Chloroaniline (2.80 g, 0.02mol) and chloroethyl acetate (2.12 mL, 0.02mol) was added to the solution of ethanol (20 mL) and anhydrous sodium acetate (3.28 g, 0.04mol) under ultrasonication conditions and allowed to react for 120 min. The mixture was diluted with 20 mL of water and cooled in refrigerator for overnight and recrystallized in ethanol to yield 1 (83%), mp 114-116  ºC. IR (KBr): 3327, 2950, 2934, 2879, 1756, 1069; 1H NMR (400 MHz, DMSO-d6): ÃŽ ´ 1.21 (t, 3H, COOCH2CH3), 3.76 (s, 1H, NH), 4.29 (s, 2H, CH2), 4.54 (q, 2H, COOCH2CH3), 6.83-7.21 (m, 4H, Ar-H); 13C NMR (40 MHz, DMSO-d6): ÃŽ ´ 14.65, 44.73, 62.07, 115.12, 123.22, 129.01, 146.26, 173.13. Synthesis of N-(4-chlorophenyl) glycine (2) Ethyl N-(4-chlorophenyl) glycinate (4.26 g, 0.02mol) and sodium hydroxide (1.2 g, 0.030mol) in ethanol was heated under ultrasonication conditions at 65  °C for 15 min and allowed to cool and acidified with dil HCl. Yield 87 %, mp 146-148  ºC. IR (KBr): 3319, 3277, 2951, 2937, 2879, 1703, 1063; 1H NMR (400 MHz, DMSO-d6): ÃŽ ´ 4.29 (s, 2H, CH2), 6.39 (s, 1H, COOH), 6.55 (s, 1H, NH), 6.79-7.27 (m, 4H, Ar-H); 13C NMR (40 MHz, DMSO-d6): ÃŽ ´ 44.48, 115.02, 124.16, 130.02, 145.97, 171.98. Synthesis of N-nitroso (4-chlorophenyl) glycine (3) Ice cold solution of the N-(4-chlorophenyl) glycine (3.72 g, 0.02mol) was added in crushed ice water (40 mL). A solution of sodium nitrite (1.38 g, 0.02mol) in ice cold water (10 mL) was added dropwise under ultrasonication condition at 0  °C for 10 min. The reaction mixture was filtered and precipitated by adding concentrated hydrochloric acid to the filtrate. Precipitate was filtered and recrystallized in methanol to yield 3 (81%), mp 109-111  ºC. IR (KBr): 3255-2521, 2923, 2849, 1711, 1569, 1325, 1062; 1H NMR (400 MHz, DMSO-d6): ÃŽ ´ 5.02 (s, 2H, CH2), 6.93-7.45 (m, 4H, Ar-H), 11.55 (s, 1H, COOH); 13C NMR (40 MHz, DMSO-d6): ÃŽ ´ 49.42, 120.75, 128.29, 130.43, 138.78, and 169.25. Synthesis of 3-(4-chlorophenyl) sydnone (4) Acetic anhydride (30 mL) was added to 3 (5.40 g, 0.0252 mol) under ultrasonication condition at room temperature for 60 min. The reaction mixture was left overnightat room temperature. The solution was poured slowly into cold water which was very well stirred. The crude sydnone was filtered, dried and recrystallized in ethanol to yield 4 (93%), mp 139-141  ºC. IR (KBr): 3181, 1748, 1053. 1H NMR (400 MHz, DMSO-d6): ÃŽ ´ 7.23 (s, 1H, sydnone), 7.49-8.13 (m, 4H, Ar-H). 13C NMR (40 MHz, DMSO-d6): ÃŽ ´ 123.15, 126.49, 131.53, 136.13, 141.13, 170.07 Synthesis of 3-(4-chlorophenyl)-4-sydnonecarboxaldehyde (5) N-Methylformanilide 2.84g (0.0210mol) and phosphoryl chloride (3.17g, 0.0205mol) were mixed under ultrasonication conditions for 10 min. After 0.5 h, 3.0 g (0.0186mol) of 4 was added portionwise with swirling and cooling under ultrasonication below 350C. Hydrogen chloride was evolved vigorously. After standing overnight, the viscous, dark-brown mixture was dissolved in 15 ml. of acetone and poured (stirring) into 75 ml. of ice water. The yellow-orange precipitate was filtered, washed (cold water), and dried. Yield 56%, mp 75-77 0C. MS (M+) (m/e) 223.99, 225.996, 225.002. IR (KBr): 1790 (Ñ ´C=O sydnone ring), 1640 (Ñ ´C=O aldehyde). 1H NMR (400 MHz, DMSO-d6): ÃŽ ´ 7.2, 7.2, 7.3, 7.3 (Cl-Ph-), 9.61 (Sydnone-4-CHO). 13C NMR (40 MHz, DMSO-d6): ÃŽ ´ 127, 129, 129, 130, 130, 134 (Cl-Ph-) 190 (CHO). Element analysis: C; 48.13, H; 2.24, N; 12.47, O; 21.37 Scheme 1-Synthesis of 3-(substituted aryl)-4-sydnonecarboxaldehyde (5) under ultrasonication conditions 1.3. Anticancer screening The synthesized compound was screened for preliminary anticancer assay by National Cancer Institute (NCI), Bethesda, USA in an in vitro 60 human tumor cell panel. The process utilized 60 different human tumor cell lines of the leukemia, Non-small cell lung, Colon, CNS, melanoma, ovarian, renal, Prostrate and breast cancers which was aimed in showing selective growth inhibition or cell killing of particular tumor cell lines by specific compound. The screening begins with the evaluation of selected compounds against these 60 cell lines at a single dose of 10-5 M. The output from the single dose screen is reported as a mean graph of the percent growth of treated cells. It allows detection of both growth inhibition (values between 0 and 100) and lethality (values less than 0) (Roschke et al., 2003, Lorenzi et al., 2009, Mingyi et al., 2013, Al-Suwaidan et al., 2013, Senff-Ribeiro et al., 2004, Butkovic et al., 2011, Lorenzi et al., 2009, Mingyi et al., 2013, Al-Suwaidan et al., 2013, Sen ff-Ribeiro et al., 2004, Butkovic et al., 2011). RESULT Compund 5 showed highly cytotoxic activity against NCI-H23 cell line (Non-Small cell lung cancer) as compared to standard drug Vincristine sulphate. Compound 5 also had shown moderate cytotoxicity against T-47D (Breast cancer), CAKI-1, UO-31(Renal cancer), HL-16TB (Leukemia), NCI-H23, NCI-H522 (Non-Small cell lung cancer), SNB-75 (CNS cancer), MALME-3 (Melanoma). Details of % growth inhibition for comp. 4 (NSC 35759) 5 (NSC 774943/1) as shown in table 1. Table1 One dose mean graph for compound 4 (NSC: 35759) and compound 5 (NSC: 774943 / 1) Conc: 1.00E-5 Molar Table 2 Percent Growth inhibition of synthesized compounds against most effective cancer cell lines Figure1 Percentage growh inhibition for cytotoxic activity evaluation of synthesized ompounds Figure 2 Percentage growh inhibitions for cytotoxic activity evaluation of compound 4 Figure 3 Percentage growh inhibitions for cytotoxic activity evaluation of compound 5 Figure 4 Percentage growh inhibitions for cytotoxic activity evaluation of standard anticancer drug Vincristine sulphate. DISCUSSION Molecules synthesized under ultrasonication conditions. The method provides several advantages over current reaction methodologies, including a simple work up procedure. The ultrasonic method of synthesis was also found to be simple, ecofriendly, reduces reaction time and gave good yield when compared with traditional methods of synthesis. Cytotoxicity evaluation revealed that out of 60 human tumor cell lines, compound 5 is highly effective against SNB-75 (CNS cancer) and UO-31 (Renal cancer) human tumor cell lines.Compund 5 showed highly cytotoxic activity against NCI-H23 cell line (Non-Small cell lung cancer) as compared to standard drug Vincristine sulphate. Compound 5 also had shown moderate cytotoxicity against T-47D (Breast cancer), CAKI-1, UO-31(Renal cancer), HL-16TB (Leukemia), NCI-H23, NCI-H522 (Non-Small cell lung cancer), SNB-75 (CNS cancer), MALME-3 (Melanoma). CONCLUSION In the process of anticancer drug discovery, to find new potential anti-lung cancer agent, we designed and synthesized molecule 5. As compund 5 showed highly cytotoxicity against NCI-H23 cell line (Non-Small cell lung cancer) in comparision to standard drug Vincristine sulphate, in future, research and development with designing desired modifications of molecule 4 and 5 may develop in safer and effective potential anticancer molecules. ACKNOWLEDGEMENT Authors are thankful to BCUD, University of Pune, INDIA (Project-13PHM000018) for financial assistance, NCI, USA for carrying out anticancer activity, SAIF Punjab University for spectral study, JNTU Hyderabad and Dr. Dhake A. S., SMBT College of Pharmacy, Dhamangaon, Nasik (MS) India for providing necessary facilities to carry out the research work. COMPETING INTERESTS The authors declare that they have no competing interest. REFERENCES Kier LB, Dhawan D and Fregley MJ (1964) Synthesis of alkyl substituted sydnone carboxylic acids. J. Pharm. Sci., 53: 677. Dunkley CS and Thoman CJ (2003) Synthesis and biological evaluation of a novel phenyl substituted sydnone series as potential antitumor agents. Bioorg Med. Chem. Lett., 13(17): 2899-2901. Satyanarayana K and Rao MN (1995) Synthesis, antiinflammatory, analgesic and antipyretic testing of 4-[1-oxo-(3-substituted aryl)-2-propenyl]-3-phenylsydnones and of 3-[4-[3-(substituted aryl)-1-oxo-2-propenyl] phenyl] sydnone J. Pharm. Sci., 84(2):263-6. Kavali JR and Badami BV (2000) 1, 5-Benzodiazepine derivatives of 3-arylsydnones: synthesis and antimicrobial activity of 3-aryl-4-[2†²-aryl-2†², 4†², 6†², 7†²-tetrahydro-(1†²H)-1†², 5†²-benzodiazepine-4†²-yl] sydnones. IL Farmaco, 55: 406-409. Fregly MJ, Kier LB and Dhawan D (1964) Chloruretic, naturetic and depressor activities of some substituted sydnones. Tox Appl. Pharmacol., 6:529 Stewart TG and Kier LB (1965) Synthesis of several mesoionic 1, 3,4-thiadiazoles. J. Pharm. Sci., 54:731. Roche EB and Kier LB (1965) Synthesis of two 4,5- Dialkylsydnone J Pharm. Sci., 54: 1700. Dunkley CS and Thoman CJ (2003) Synthesis and biological evaluation of a novel phenyl substituted sydnone series (VII) as potential antitumor agents. ChemInform, 34:129. Garraway LA, Widlund HR, Rubin MA, Getz G, Berger AJ, Ramaswamy S, Beroukhim R, Milner DA, Granter SR, Du J, Lee C, Wagner SN, Li C, Golub TR, Rimm DL, Meyerson ML, Fisher DE and Sellers WR (2005). Integrative genomic analyses identify MITF as a lineage survival oncogene amplified in malignant melanoma. Nature, 436 (7047):117-122. Adams S, Robbins FM, Chen D, Wagage D, Holbeck SL, Morse HC 3rd, Stroncek D and Marincola FM (2005). HLA class I and II genotype of the NCI-60 cell lines. J. Transl. Med., 3(1):11. Roschke AV, Tonon G, Gehlhaus KS, McTyre N, Bussey KJ, Lababidi S, Scudiero DA, Weinstein JN and Kirsch IR (2003) Karyotypic complexity of the NCI-60 drug screening panel. Cancer Res, 63(24):8634-8647. Lorenzi PL, Reinhold WC, Varma S, Hutchinson AA, Pommier Y, Chanock SJ, Weinstein JN (2009) DNA Fingerprinting of the NCI 60 cell line panel. Mol. Cancer Ther, 8(4):713-24. Mingyi M, Longru S and LouMei Ji (2013) Synthesis and biological evaluation of Combretastatin A-4 derivatives containing a 3-O-substituted carbonic ether moiety as potential antitumor agents. Chemistry Central Journal, 7(1):179. Al-Suwaidan IA, Alanazi AM Abdel-Aziz AA, Mohamed MA and El-Azab AS (2013). Design, synthesis and biological evaluation of 2-mercapto-3-phenethylquinazoline bearing anilide fragments as potential antitumor agents: Molecular docking study. Bioorganic medicinal chemistry letters, 23:3935-3941. Senff-Ribeiro A, Echevarria A, Silva EF, Franco CRC, Veiga SS and Oliveira MBM (2004) Cytotoxic effect of a new 1, 3, 4-thiadiazolium mesoionic compound (MI-D) on cell lines of human melanoma. Br. J. Cancer; 91(2): 297–304. Butkovic K, Marinic Z and Sindler-Kulyka M (2011) Synthesis of 3-(o-stilbenyl) sydnone and 3-(o-stilbenyl)-4-substitutedsydnone derivatives and their antitumor evaluation. ARKIVOC, 1:15

Friday, October 25, 2019

Primitive Mans Relationship with Fire and the Environment :: Environment Environmental Pollution Preservation

Primitive Man's Relationship with Fire and the Environment Common knowledge holds it that primitive man was a being barely more developed than the ape, existing without culture, innovation, or technological prowess. This belief focuses especially on homo erectus, an ancestor of man who lived from about 2 million to roughly 200,000 years ago. It is commonly believed that h. erectus was a creature existing in technological stasis, without the ability to advance his existence through innovation, and void of culture. This type of thinking could quickly be altered, though, if recent discoveries hold true. Recent evidence points to a distinct possibility that h. erectus may have been the first ancestor of man to harness the power of fire. Such a finding would greatly alter the current system of beliefs in regard to the evolution of man and the status of man's ancestors during the time of h. erectus. These findings would indicate that h. erectus did have some culture, and some innovative skill that allowed him to control his environment. The eviden ce supporting the taming of fire by h. erectus is not beyond reproach, though. In fact, it has come under heavy questioning. A desire for even stronger evidence could eventually dispel the notion that this primitive version of man could control fire, and allow for maintenance of the current belief that man did not truly evolve into a being with any type of culture until the existence of homo sapiens. Up until the year 2000, a great deal of evidence surrounding man's use and control of fire indicated that such technology probably did not appear until roughly 200,000 years ago. The implication that h. sapiens was the first in the line of mankind to control fire was supported by evidence found at a site in Zhoukoudian, China. While it had been believed for some time that Zhoukoudian was the first site of controlled fire, evidence found through more exhaustive research indicates otherwise. There are no hearths at the site in China. Nor are there any food remnants. Such evidence leads to the belief that the burnt bones found at the site are probably the result of a natural fire (Wuethrich). The lack of strong evidence supporting the site as one in which man's control of fire is displayed supported the belief that h. erectus lacked technological prowess and culture. The next best candidate for the site of man's first documented control of fire was a collapsed sea cave in Menez Dregan, France.

Thursday, October 24, 2019

How is ICT Used in Schools and What are the Effects? Essay

Introduction I have chosen to do a report on the effect on schools and colleges. I chose this topic because I attend school every day and I can find out a lot about schools. I can also find out about the use of ICT in colleges because my mother works at a college. I will be able to find out information to include from many sources. I think finding out about the development of ICT is very interesting and I can compare the ICT facilities. I will also be able to find out information about how ICT is used in schools. To do this I am going to use a range of sources, for example, books, the Internet and people. How has ICT changed over the last 30 years? Computers can be changed for interactive learning, unlike 30 years ago. The only disadvantage to this is the pupils will not be as motivated as they would with a teacher. Computers have changed dramatically over the last few decades. Computers started appearing in schools in 1983. At this time there were very few, they were called Caltext Word Processors. They were larger, slower, had less memory, the programs were not advanced. Now there are hundreds of machines, printers, scanners etc. Modern computers have more processing power than the larger, room-sized computers, which were around in the 60’s and early 70’s. How has ICT changed in schools? ICT is used in schools for many purposes, for example, recording grades and attendance. All the information for attendance is input into the computer and a spreadsheet is made. The percentage is calculated by the computer and a new monitoring system phones parents at regular intervals during the day to enquire about absences. It keeps phoning until there is a reply. School libraries use ICT for bar code readers and the librarian can access data about who has which book, the book on loan and the return date. It can also be an efficient form of identification. For example Hillcrest, our card system is an efficient way to but dinner. The cards can also be used for library cards because they have a photo on them. This is taken from a digital camera and was input into a computer and put on to a card. This is useful because they can be used as identity, because the coloured stripe shows which year each pupil is in. The black stripe along the back of the card stores information about the name, year and the amount of money on the card. An advantage to this system is it doesn’t show who has free meal, the information is not available to other pupils. As well as ICT being available to other pupils, it is also useful for teachers, because a database can be kept of all the details of the pupil such as the date of birth, emergency contact numbers, and progress in lessons and behaviour. With ICT help can be given in other subjects. Programs such as Encarta, The Way Things Work, and especially the Internet. The Internet is helpful because pupils can access any educational site and web page filters such as The Birmingham Grid For Learning, stop offensive pages being shown. The Internet also has a useful site for teachers, where they can input students work into the site and it tells them how much has been copied of the Internet. This helps to prevent Plagiarism. Teachers can also access prepared lesson plans and schemes of work. Students can also save their work on the network, in their own area. Which can be accessed from any network computer and it is also secure because each persons account is password protected. Schools can use Digital Cameras to put a photograph into the computer to put photographs on to the website, art students can include graphics into their work and the photographs can be used for swipe cards or identification cards. What are the historical aspects of the changes in ICT in schools? Years ago, computers may only have been used in computing, but now they are used in many other subjects, for example, Maths software, Science software, homework and revision programs, and business forecasting tools. Computers have become more developed, e.g. when computers were first put into the education system there may not have been printers in schools, but now there are many in each classroom. Computers are also much more advanced, the old dot matrix printers have been replaced by Ink Jet and Laser Jet printers which give a much better quality, are better value for money because printing off large amounts of paper is cheaper. It also has a higher resolution, which means the print out is better. What are the technological breakthroughs, which have helped in schools? Breakthroughs in ICT are helpful in schools for a number of ways. Bar Code Readers are useful in the school library to check out books; Voice Recognition could be useful for teachers who do not want to type a worksheet/handout. This is an advantage for disabled people who find it difficult to use a keyboard. They could dictate a worksheet into a program called Voicepad. Scanners are a breakthrough and any picture that is input into a computer can be edited, changes in colours, change the size etc. Also, Smart Cards are a breakthrough and are used in schools as identity cards as well as library cards. What technology is used and what is available for use? What is available to buy? Is it available in schools/ colleges? Who uses it? Scanners Available Might not be available to students Printers (laser and colour) Available to teachers and students, although some schools may have to restrict printing to save on resources which is an environmental issue Students and teachers, because they need to print their work. Photocopiers Available Students may have to ask a teacher to photocopy for them Computers Always available, though the ratio between schools may vary Teachers and students will need to use them for work A school network Available to every computer in the school Teachers and students will need to have an account Internet Available to most computers Will be limited for students because of the web page filters put in place by teachers Joystick May not be available in schools, but may be available in colleges May only be available for older pupils or teachers use Touch Screen May only be available in schools for children with disabilities. Would only be used with children who can not use a keyboard Light Pen May not be available at all May be available for teachers only What effect has ICT had in schools, and how would this be done without the use of ICT? ICT has had a big effect in schools and colleges for example e-mail is sent through the phone lines and is very quick. In my mothers’ work the students e-mail their work to the lecturers and have a reply with answers and their mark. The students with an e-mail account can contact the teachers and other students even when they are on study leave. In universities, worksheets, course details/notices and other important notices are e-mailed to group e-mail addresses, for example, all first year business students or all of first year computing rather than addressing it to each individual student. Tutors set up group e-mail accounts. All university e-mail addresses can be forwarded to home e-mail accounts. If ICT were not available pupils would have to go into college to find the teachers when they could be using that time to study. They would have to keep checking noticeboards for important information. The Intranet is useful because anyone who has a username and password within the school or college can find announcements, messages and company documents. Most universities have a program called â€Å"Blackboard† where the students can find notes assignments, web page links, and past exam papers. They can also find information from off-campus. This is very important for 2nd and final year, and also placement year students. How has ICT improved facilities in the area? Interactive whiteboards enable teachers to demonstrate and not have their backs to pupils. Touch screens can be used in education centres, not necessarily just in schools. Tests should be completed on touch screen computers because they will also tell you how much time you have left and they allow you to change an answer as many times as you like. It will record the answers you give. They use these on driving theory tests. How has ICT affected the way people work? ICT can affect the place where you work because with e-mail and Intranets you can work from home. The pupils could use distance learning. This is also available for adults who enrol on Learn Direct courses. Also, working from home is convenient because you can change the hours you work, and where you work to what is more comfortable for you. This benefits you because your stress load will decrease because you can e-mail work to the person in charge. This would be useful for someone who is unable to attend school/college and needed to make up the work with homework assignments because they can e-mail the completed work to the teacher. Although, working from home would cut off contact with people you see everyday at work. Learning in school means people have advantages when they go into work, e.g. having word processing skills means people need less training in basic skills. Teachers can carry around mobile phones and laptops to keep in contact with other colleagues when they are not a t work because they are on courses. Students can type up homework, coursework and revision notes. They can research on the Internet. They can also back up pieces of work, and if the first version was lost, they could retrieve the backup copy and continue to work from that. They can also carry between home and school, this dramatically reduce the amount of paperwork the pupils have to carry to and from school. Although, they must remember to take care of the disk and not subject it to extreme heat (by putting it near radiators) or magnets because they could destroy the disk. What rules and regulations need to be put into place to use ICT? Teachers will need to restrict Internet usage and put filters on offensive pages. This prevents them from being shown to students. The Internet can be useful for students work and revision, e.g. finding past exam papers. Although using copyright material is illegal, security is not always good on the Internet because people can hack into the Internet and find anything. Using computers for a long period of time can have a health risk: radiation, backache, wrist pain and eyesight.

Wednesday, October 23, 2019

Management Accounting Assignment

602 Management Accounting David Xu Id: 65990771 Session Preparation Assignment (SPA) #2 Understanding Key Cost Relationships 1. Read Chapter 2 of SN, Key meanings in the Chapter. Understanding key cost in a firm is the most important issue in management accounting. That is because business survives on value exchange. Customers and business are willing to exchange money and services (products) based on the costs. How products cost can effect a firm’s financial health is very important for managers. Cost objects are the different aspects of a firm’s operation, or products, it is essential concept in management accounting.If not properly handled, cost objects can hinder, not help, the manager to understand to company’s reality. The example here is very easy to explain the situation. Also cost objects are vital to planning, motivation, and controlling. In some cases, manager makes decision to close or open new store in a region based on the cost objects. We can also see products as cost object, normally happen in manufacture business. Because accrual accounting makes a number of judgement and assumptions and all that are subjective, so it is common that managers sometimes understate or overstate a company’s profits in a period.Direct cost and indirect cost VS Raw Material and Maintenance cost The main business in NZ and Australia are service business, mostly dealing with people. Cadbury is a good example for manufacture business. Product cost and period cost. The later is a new concept and is not difficult to understand. Apportion indirect cost. Deciding indirect cost in a company is often not straightforward and sometimes involving a number of judgements and assumptions. We can attach overhead cost to products to better understanding the reality. Function based costing system Predetermined Overhead Absorption ratesActivity based costing systems Variable costs are normally direct costs, it is used in the cost of work-in-progress and fini shed good inventories of products. Fixed and variable costs VS Rates and Raw Materials Variable cost and company’s activity level Cost-Volume-Profit Analysis Use of function can help to understand the analysis Very good example to explain the case Contribution margin = Sales – Variable Costs Managers have to make some assumption to in terms of how cost and profits may change at different level of activity 2. Think back to your answers to Section 3 in SPA#1. hat might be the key costs of Ryman Healthcare Ltd? What might be the key issues facing Ryman in terms of managing its costs? Why do you think this? What might be the key cost relationship that you would need to deeply understand in order to be able to manage the business of Ryman Healthcare? The key costs according to the principles of cost objects, they can be: 1) Costs to maintain the retirement villages, including nursing cost, medical cost, etc. 2) Costs to construct retirement villages, including building mate rials, mortgages and interests, etc. ) Costs to market in selling the retirement village units, including advertise, commercials, etc. 4) Logistics costs, includes warehouse, etc. 5) Overheads, including power, rates, security, etc. If I am the CEO of Ryman Healthcare, I think the key issues in managing the costs will be: 1) Hidden costs between different departments in the company. These costs are usually indirect costs in Ryman Healthcare Ltd, like costs to fix leaky buildings in the village units, ever increasing financial costs in the recession economy. ) How to properly apportion indirect costs to Ryman’s main service, occupation rights of individual retirement village units. We have to make some judgement and assumptions in the process. For example, when fix a leaky buildings, the costs can be categorized in building maintenance costs; when financial costs increases because of the financial crisis (more difficult to borrow money), it can be categorized to construction c osts. 3) To analysis the fixed and variable costs in the company. Fixed costs are staff wages, electricity, rates, etc. variable osts are village unit construction cost, outsourcing nursing cost when extra help needed, etc. The key task here is to increase profits and also put the variable costs under control, which is big challenge to CEO in Ryman Healthcare. 4) Use different methods in dealing different department of the company. We can use functional-based costing system method in construction department, and use activity-based costing system in nursing department in apportioning of the indirect costs. Key cost relationship in Ryman Healthcare: The cost relationship can be best expressed in Cost-Volume-Profit Analysis (CVP).Function y is variable cost and x is number of village unit, then y = f(x). We assume that variable cost is straight-line function, which means when village units increases, the variable costs (costs to run the villages) increase in the same trend. In reality, when running a retirement village, it has a minimum cost regardless how many units are occupied. We call this minimum cost is M. We also use C as cost to run each unit, the total variable costs can be represented as: Y = M + C x X Y: variable cost M: minimum cost to run a village, it is fixed cost C: cost to run one village unitX: number of village units From the financial statements of Ryman, it has $40 million profits last year, way above break-even point, so we will focus on minimising the total cost. In the above function, if we increase the number of units X, and keep fixed cost at a certain level, then the average fixed cost per unit will reduce. Here we also assume that cost to run per unit is hard to reduce and unchanged at a certain level of village units, and used as constant here. In this CVP analysis, CEO of Ryman Healthcare can deeply understand the cost relationship between fixed cost and variable costs.