Purpose of Liberal Education Essay Example | Topics and Well Written Essays - 1750 words

Purpose of Liberal Education - Essay Example As the study stresses liberal education help learners to live their own lives. They are able to make sober decisions on what is best for them and what is not. Liberal education teaches the learners many things about the society, the world, and how to handle different issues. When liberal education students come across something that is not right, they would be able to address the issue according to their understanding of that societal issue. As Western Washington University puts it, liberal education enables the learners to lead an interesting life and to intelligently shape the world positively. Each of the liberal education graduates solving their own problems and issues within their society leads to a greater good for a region and the world at large. According to the paper findings there are many issues that are arising in the world today and spark heated debates among the opponents and proponents of such issues. Liberal education graduates can come in handy in such scenarios and advice on what should be done to make the issue acceptable by the society. The liberal education graduates in the world today should be able to solve issues that arise in the society. As the world becomes more dynamic, a lot of changes are proposed and they may not be accepted by all the people in the society according to their believes and view points. Liberal education graduates would be of great value to articulate the issue and present the best recommendations for the different sides to accept each other. Make important democratic choices: Conant notes that liberal education has an impact on making democratic choices. According to him, people who have studied liberal education are likely to analyze political leaders to determine whether they are good for them or they are not. Their understanding of societal issues and people as well as great communication skills help them to understand the leaders thereby determining whether they are capable of addressing the societal issues or not. In that regard, liberal education would be important for the well being of the society. Many

Pattern Essay Example | Topics and Well Written Essays - 750 words

Pattern - Essay Example That measurement is needed to be considered so it will create the like. There are lots of techniques and procedures on how to have an exact work of putting pattern on a fabric. Pattern serves as the molder for a complete figure of the planned dress in a fabric. Preparing to Draft the pattern on a fabric is not an easy thing to do. Since fabrics are not hard enough to hold the marks that a sewer will do. We use to design a pattern on a fabric by first making a draft from a paper, the known draft can be produced. From this draft a pattern will taken from which the cloth shall be cut. In which the paper should be strong, firm and white or light, colored if pencil or graphite is to be used. If tailors chalk is to be used, a dark paper or rough texture is preferable. A squaring tool or ‘set square’ is also necessary, usually made of box-wood with brass ends. It is more convenient to use if one side of the square is about 60 cm long and the other shorter, about 30 cm long. It should be marked off in centimeters on both sides with zero at the angle. To start making the pattern on a fabric, first lay the fabric with strong ends and corners so that the marks will be made on its right plane or position. To start drafting the pattern this is the procedure that First, mark a point on the paper on the top right-hand corner about 10cm from the edges and the top ring it so O with a dot in the circle. Just make sure the â€Å"squaring† is accurate and the measurements are applied with care. Keep the drawing neat and tidy. It will be found that very soon the drafting procedure will become quite easy. When the draft is complete a pattern must be made from which the cloth will be cut. The principle of pattern cutting is to duplicate of the draft on to another piece of paper, but instead of an identical copy it is made in separate pieces according to how many parts the garments contents. The draft

Big Company With A Large Amount Of Inventories Marketing Essay

Big Company With A Large Amount Of Inventories Marketing Essay Nestlà © (Malaysia) Berhad started in Malaysia in 1912 and was listed on Bursa Kuala Lumpur on 13 December 1989. The company manufactures a wide range of products including instant beverages, milk product, ice cream, cereals, chilled products and many more. Meanwhile, Nestlà © (Malaysia) Berhad has a lot of brand names. For instance, MILO ®, NESPRAY ®, NESCAFÉ ®, MAGGI ® and KIT KAT ® (Nestlà © Berhad, n.d.). Like other trading and manufacturing company, Nestlà © (Malaysia) Berhad purchases raw materials as the input for production of final goods. It is then to be sold to the customers with the intention of earning profits. The valuation of inventories used by Nestlà © (Malaysia) Berhad is first-in first-out (FIFO) method. Since it is a big company with a large amount of inventories, it has been proved that a good control over inventory must be maintained (Reeve, Warren and Duchac, 2007, p.308). A little mistake made will have a significant impact on the financial statements. 2. CONTENTS 2.1 Types of Inventories Nestlà © (Malaysia) Berhad manufactures various types of products and has several categories of inventories. It includes raw and packaging materials, work-in-progress, finished goods and spare parts (Nestle (Malaysia) Berhad, 2012). Finished goods Work-in-progress Raw materials Nescafe Milo Smarties Kit Kat Haagen-Dazs Nestea Roasted coffee beans Chocolate crumbs Skim milk powder Cocoa paste Sugar Coffee beans Vanilla Palm oil Salt Milk 2.2 Process of Manufacturing the Goods Nestlà © (Malaysia) Berhad produces many types of goods to be sold to the customers. The process of manufacturing the goods is from raw materials to finished goods. One of the examples of process of manufacturing the goods is from cherries to NESCAFE. NESCAFE (coffee) Grinded coffee beans Roasted coffee beans Cherries Coffee beans The first process of manufacturing the Nestle NESCAFE is harvesting the fruit of the coffee beans. The coffee trees have a fruit that are called cherries and it contains two coffee beans in each cherry. The great taste of NESCAFE is born from these beans. The second process of manufacturing the Nestle NESCAFE is drying the coffee beans. The coffee beans need to be separated from the skin, pulpa and parchment to get at the coffee beans inside each cherry. The cherries are dried under the sun or by soaking the cherries in the hot water to achieve the coffee beans. The third process of manufacturing the Nestle NESCAFE is roasting the coffee beans. The beans need to be roasted to release the aroma and taste we know as coffee after the green coffee beans have been selected. The fourth process of manufacturing the Nestle NESCAFE is grinding. The beans are ready for grinding after roasting. The brewing method and equipment used can determine the particle size of the grind; whether coarse or medium, fine or very fine. Lastly, the process of manufacturing the Nestle NESCAFE is processing. The ground coffee put into an industrial percolator containing hot water under pressure that brew a highly concentrated liquid coffee that called coffee liquor to make NESCAFE Pure Soluble Coffee (Nescafe, n.d.). 2.3 Valuation of Inventories Used by the Company Inventories are valued by comparing between the cost and net realisable value (NRV). The lower value one will be the amount of closing inventories. This is based on the Lower Cost Method (LCM) rule which is the lower of cost and market value (WebFinance, 2012). There are two types of methods commonly used by most of the companies to calculate cost of inventories: First-in first out (FIFO) Weighted Average COST (WAC) The NESTLE company uses the first-in first-out (FIFO) method to evaluate their companys inventories. This is because it is simple to understand and easy to operate. The FIFO method means that whichever goods that are purchased first will be sold first to the customers. In another words, the oldest goods will be sold first. Hence, the goods most recently purchased are the closing inventories at the end of the year and made up of most recent costs (Murray, 2012). By using FIFO method, the closing inventories consist of most recent purchase prices which show the current market price. For big company like NESTLE Berhad, this method enable the company to have fewer amount of obsolete inventories. However, this method may lead to errors if the prices fluctuate frequently. The cost of sales will also be understated during inflation and causes profit to be overstated. This contradicts with prudence concept where the profits and assets should not be overstated while losses and liabilities should not be understated (Rabi Gupta, 2012). 2.3 Valuation of Inventories Used by the Company (contd) Based on the Nestle (Malaysia) Berhad Financial Report 2011 (2012, p.34), the value of raw and packaging materials in 2011 is RM 219,608,000. Meanwhile, the value of work-in-progress inventories is RM 21,139,000. The finished goods are worth RM 258,968,000 and the spare parts are worth RM 517,573,000. The financial report shows that the value of inventories has increased in 2011 compared to 2010. In 2010, the value of raw and packaging materials is RM 144,263,000 while the work-in-progress inventories are RM 16,558,000. The finished goods are worth RM 202,828,000. Meanwhile, the spare parts are worth RM 380,539,000. 2.4 Amount of Closing Inventories as Reported in the Financial Statement In group, the amount of closing inventories as reported in the Nestle (Malaysia) Berhad Financial Report 2011 (2012, p.10) is RM 517,573,000 in year 2011 and RM 380,539,000 in year 2010. This shows an increase in the value of inventories in year 2011 compared to year 2010. The financial statements are attached in the appendix on page 13 to 16. 2.5 Definition of Relevant Information Relating to Inventories i) Inventories The merchandise, raw materials and processed and unprocessed product of a company which are still remain unsold. Inventory is considered an important asset that is owned by a company for generating revenue. In another word, inventory is called liquid assets. The accuracy of the inventory counting is very important so that the companys profit and loss can be determined accurately (Investopedia, 2012). ii) First-in First-out (FIFO) FIFO is the short form of First-in First-out. FIFO can be assumed as a processing and retrieving data method. The way that a FIFO system works is the first units out, is the first units in or purchased. In another word, the first units sold are assumed to come from the beginning inventory. So, the inventories will always have the latest purchased goods. The first-in first-out method also functions to value inventory under purpose of taxation. Hence, inventories will value at the latest cost (Murray, 2012). iii) Weighted Average Cost (WAC) When weighted average cost (WAC) method is used, the average unit cost for each type of item is calculated each time a purchased is made. It is then used to determine the cost of each sale. When another purchase is made, a new average unit cost is calculated (Investopedia, 2012). iv) Cost of Inventories Cost is the historical cost. It is the original purchase price that is calculated either using the First-in First-out method or the Weighted Average Cost (WAC) method. Based on the Accounting Standard (AS) 2 Valuation of Inventories (n.d., p.10), cost of purchase, cost of conversion and other cost incurred in bringing the inventories to their present place and condition are all included in the cost of inventories. v) Net Realisable Value (NRV) According to the Accounting Standard (AS) 2 Valuation of Inventories (n.d., p.10), Net Realisable Value (NRV) is the value after the selling price or the market value minus any other expenses used to sell the goods such as transportation and insurance. 3. CONCLUSION In the process of completing this assignment, we have learned that accounting for inventory is a very important topic especially for us who study accounting. We gain a lot of experiences and know the importance of teamwork in finishing a task before the deadline. As accounting students, this research teaches us that a trading business must record, retain, and report information about the purchases and sales of its goods. Apart from that, it is very important that the valuation of inventory is accurate to ensure that the profit or loss calculated in the financial statements is accurate too. This understanding will help us in our work in the future.

The Atomic Bombs Impression on Scientific History Essay -- Atomic Wea

The Atomic Bomb's Impression on Scientific History This website validates the impressive nature of the development of the Atomic bomb as part of scientific history. It will discuss the discoveries that scientists made throughout history that were vitally important to the project. Additionally, this site will also cover the development of the Manhattan Project, including the different production facilities that existed. Lastly, this site will cover the testing of the first Atomic bomb. The development of the Atomic bomb is the most impressive scientific development in history. The development of the bomb began with scientists working on independent projects, which climaxed with the Manhattan Project, and merged full strength with the testing at Trinity. The background and history of the science that lead up to the Manhattan Project is important because it incorporates many ideas from prior decades. The Manhattan Project is the largest demonstration of the scientific community coming together ever. Hundreds and thousands of people and communities came together for one common goal, to end World War II. Finally, the power and awe of this project itself was realized with the testing at Trinity. This marked the end of the Manhattan Project. It is for these three reasons that the development of the Atomic bomb is the most impressive development in scientific history. The development of the Atomic bomb was impressive because it was an accumulation of decades of physics and chemistry. Before anyone ever thought or expressed ideas about mass production of atomic bombs, scientific groundwork had to be established. Forty years prior to the making of the Atomic bomb scientists were developing ideas that would later become the ba... ...crifice personal profits for the common goal of ending the war without knowing if the project would even work is also what makes this so extraordinary. It is for all these reasons that the development of The Atomic bomb is the single most remarkable scientific development in history. References: Printed Materials 1. Groueff, Stephane. Manhattan Project: The Untold Story of the Making of the Atomic Bomb. Canada:Little Brown and Company, 1967. p3-362 2. Groves, Leslie R. Now it can be Told: The Story of the Manhattan Project. New York: Harper and Brothers, 1962. p 68-93. 3. Lens, Sidney. The Bomb. New York: E.P. Dutton, 1982. p 4-10. 4. Meadows, Jack. The Great Scientists. New York: Oxford University Press, 1987. 5. Rhodes, Richard. The Making of Atomic Bomb. New York: Sim and Schuster, 1986. p 394- 395, 487-491, 547-548, 602.

Death into the Wild Essay

Into the Wild was Jon Krakauer’s best selling non-fiction novel about the adventures of Christopher McCandless. In essence it was an expansion of his earlier work entitled â€Å"Death of an Innocent† which appeared in the January 1993 issue of Outside. The novel chronicles the experiences of Chris McCandless, the 24-year-old nature enthusiast who left his suburban Washington, D. C. , home in 1992 for a wilderness trek through Alaska’s backcountry. Equipped with a 10-pound bag of rice, a small-caliber rifle, and not much else, McCandless fashioned himself into a modern-day American Adam determined to explore the nation’s â€Å"Last Frontier. † The excursion, however, came to an abrupt end four months later with McCandless’ emaciated corpse discovered in an abandoned school bus not far from the boundaries of Denali National Park. Into the Wild presents Krakauer’s account as to what drove McCandless to such a fate. Between the time of its appearance in 1993 to its publication as a book in 1996, Krakauer’s story elicited numerous responses, including many from Alaska residents who derided the author for glorifying what they saw as nothing more than a young man’s folly. For these readers, McCandless represented just another ill-advised individual who ventured unprepared into dangerous country in the hope of discovering answers to his life, which was merely met by â€Å"mosquitoes and a lonely death† (72). As I reckon such a perspective fails to account for the significance of Krakauer’s novel within the genre of narrative non-fiction. In lieu of this, what follows is an explication of the role of Krakauer’s methodology in the process of explicating the story of McCandless into the wild. Narrative non-fiction takes the form of a documentary as far as it opts to elucidate the objective conditions underlying the formation of a particular situation. A literary work within the genre of narrative non-fiction may thereby be understood as a â€Å"creative treatment of actuality† (Carroll 154). The aforementioned notion works on the assumption that literature may be able to shape reality creatively through the introduction of an artistic dimension within a literary piece. Such a dimension however, which necessitates the introduction of an aesthetic aspect within the text contradicts the foundations of works of non-fiction which involves the maintenance of objectivity within the text. Objectivity in this sense is assessed through the author’s general appraisal of the events presented within the text. In that sense, objectivity takes the epistemological form of objectivity wherein it understood as objectivity in judgment. Such a form of objectivity is maintained within works of non-fiction since such works are understood as the author’s account of an event. To understand a work as an account enables the application of fluidity upon the work since it is presented as open to interpretation as well knowledge and truth coercion. Such a process of truth coercion may be seen in Krakauer’s narrative of McCandless’ journey into the wild. Into the Wild begins with a narrative exposition wherein the reader is introduced to the major characters of the story along with the necessary background information needed to contextualize the discovery of McCandless’ corpse. The beginning of Krakauer’s Into the Wild thereby is highly similar to the expository beginning of a novel. Such a beginning enables the skillful orchestration of a preconceived conception of McCandless’ story. It enables the conception of McCandless as an individual who ventured for the discovery of his self through the discovery of a presumed unknown territory. Krakauer’s work thereby functions as a vehicle for the reader’s discovery of McCandless journey towards himself. Such a journey was enabled by the collage of various materials that enabled the factual retelling of McCandless’ life up to the point of his demise. The process of contextualization mentioned above was made possible by using materials from interviews as well as McCandless’ journal along with photographs, letters, and other secondary research materials that enabled the explication of the conditions as to McCandless’ adventures. The use of these varied materials enabled the book to be a moving literary piece formulated through the combination of journalistic, historical, nature and travel writing, as well as memoir writing. It should be noted that these materials as well as the formation of the collage of the aforementioned materials were constructed by the author. Into the Wild thereby presents us with Krakauer’s account of the events. As I reckon, it is the construction of the narrative as well as Krakauer’s presentation of the account, which serves as his take into the events that governed McCandless’ existence. Other individual’s perceived McCandless’ act as an act of folly however, Kraukaeur presented it in such a manner that it focused on the adventure and drama, which he perceives as intrinsic to the act of finding or discovering one’s self. Within the book, he represented McCandless as an extraordinary individual whose existence was governed by courage and skill evident in his demonstration of McCandless’ desire to survive within an unchartered territory. Kraukauer’s analysis of the risks examined as well as the narrative structure of text presented Krakauer’s judgments as to the life that McCandless led. Works Cited Carroll, Noel. â€Å"Fiction, Non-Fiction, and the Film of Presumptive Assertion: A Conceptual Analysis. † Philosophy of Film and Motion Picture: An Anthology. Eds. Noel Carroll and Jinhee Choi. Oxford: Blackwell Publishing, 2006. Krakauer, Jon. Into the Wild. New York: Villard, 1996.

Bachelor of Science nurses (BSN) vs Associate degree nurses (ADN) Essay

More and more workplaces are requiring their employees to have a baccalaureate degree. Is there really a difference in the level of care a patient will receive from nurse with an associate’s degree of Nursing versus a Bachelor of Science degree in nursing? According to many studies and research they say there is a difference between the two. â€Å"In the baccalaureate nursing practice incorporates the roles of assessing, critical thinking, communicating, providing care, teaching, and leading. The caring professional approach includes the values of autonomy, altruism, human dignity integrity, and social justice with unconditional regard for all people (Grand Canyon Philosophy, 2011).† â€Å"Currently, data suggests that approximately 50% of the nursing staff on a given unit are Bachelor of Science nurses (BSNs). The other 50% of the staff may be composed of associate degree nurses (ADNs) with less academic training with more or less professional experience in caring for complex or critical patients in today’s environment (Sexton, 2008).† BSNs are a better-rounded individual. BSN programs include more science based classes and liberal arts, whereas the ADN programs have a basic science background and more focused on the skills and clinical portion of nursing. Many nurse leaders recommend BSN training for entry into practice because studies indicate better patient outcomes, better nurse satisfaction, and greater longevity in the workplace for BSNs as compared with their colleagues with less academic training (differentiating workplace). There have been studies completed that compare the mortality rate of patients that were taken care of by nurses with their ADN versus BSN. According to the fact sheet Creating a More Highly Qualified Nursing Workforce they found that â€Å"a 10-point increase in the percentage of nurses holding a BSN within a hospital was associated with an average reduction of 2.12 deaths for every 1,000 patients and for a subset of patients with complications, an average reduction of 7.47 deaths per 1,000 patients (Creating a More Highly Qualified Workforce, 2103).† All nurses sit for the same N-CLEX-RN licensing examination. â€Å"New nurses pass the licensing exam at the same rate does not mean all nurses are prepared equally for practice (Creating a More Highly Qualified Workforce,  2103).† The N-CLEX exam just tests for the minimum knowledge one needs to become a registered nurse. ADNs and BSNs have the same skill level but BSNs I believe have better critical thinking skills, which in turn cause them to be better at problem solving in a patient care situation. At my current job I was trying to think of some situations where it would be better to have my BSN and where it would improve patient care. I work for an ophthalmologist at an eye surgery center. Our patient population can range from kids to the elderly. We take care of the elderly more so than any other age range. We do surgery once a week, mostly cataract surgery. Other procedures are performed but not as frequently as the cataracts. I work as a pre-op nurse mostly but occasionally will do post-op or work in the operating room. On the days I’m not working in surgery I work in creating quality improvement studies, benchmarking, infection control, and do things with risk management. I have been doing this job for two and half years now. Prior to this job I was a floor nurse that worked in rehab with patients that had just got out of the hospital that weren’t quite ready to go home. My friend told me that she knew a job opening that she thought would be good for me, which is the job I have now. This job was something I had never done or knew nothing about. It was a job that I said I would never want to do. I always wanted to be a nurse because of the patient care aspect and helping patients when they were at their worst helping them to get better. If I had my BSN this would make me better at my job. I have to put together quality improvement studies. I was never been taught anything about quality improvement while in school for my ADN. I have had to learn as I go. Another thing I have to do is write up incident reports. From those incident reports I have to look for trends. If there are trends I have to write up a plan or start a study to keep other patients from experiencing the same situations that put them at risk, which promotes better patient care. If I had my BSN I would have learned about all this and would be able to better care for the patients. Right now I don’t understand why I have to do all that I do and how it makes me take better care of the patients. Having my BSN would allow me to understand this and let me know why we do this. There are many advantages in having a BSN versus an ADN. It makes sense why most workplaces are requiring a bachelor’s degree now a days. It makes the nursing working in the field better-rounded and better able to take care of their patients in all aspects. References Carroll, C. A., Cox, K. S., Hunt, C. E., Sexton, K. A., & Teasley, S. L. (2008). Differentiating the Workplace Needs of Nurses by Academic Preperation and Years in Nursing. Jouranl of Professional Nursing, 28, 105-108. Doi:10.1016/j.profnurs..2007.06.021 Fact Sheet: Creating a M Highly Qualified Nursing Workforce. (2013). Retrieved from http://www.aacn.nche.edu/media-relations/NursingWorkforce.pdf Grand Canyon University College of Nursing Philosophy. (2011). 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