Trojan Asteroids and their Places in the Solar System

Trojan Asteroids and their Places in the Solar System Space rocks are hot properties of the nearby planetary group nowadays. Space offices are keen on investigating them, mining organizations may before long be dismantling them for their minerals, and planetary researchers are keen on the job they played in the early close planetary system. For reasons unknown, Earth and about the various planets owe an enormous piece of their reality to space rocks, which added to the procedure of planetary development. Getting Asteroids Space rocks are rough items too little to even consider being planets or moons, yet circle in different pieces of the nearby planetary group. At the point when space experts or planetary researchers examine ​asteroids, they ordinarily consider the district in the nearby planetary group where a considerable lot of them exist; its called the Asteroid Belt andâ liesâ between Mars and Jupiter. While most of the space rocks in our close planetary system appear to circle in the Asteroid Belt, there are different gatherings that circle the Sun at different separations in both the inward and external nearby planetary group. Among these are the purported Trojan Asteroids, which are independently named after figures in the incredible Trojan Wars from Greek legends. These days, planetary researchers just allude to them as trojans.â The Trojan Asteroids First found in 1906, the Trojan space rocks circle the Sun along the equivalent orbital way of a planet or aâ ​moon. In particular, they either lead or follow the planet or moon by 60 degrees. These positions are known as the L4 and L5 Lagrange focuses. (LaGrange focuses are positions where the gravitational impacts from two bigger articles, the Sun and a planet, for this situation, will hold a little item like a space rock in a stable orbit.) There are Trojans circling Venus, Earth, Mars, Jupiter, Uranus, and Neptune.â Jupiters Trojans Trojan space rocks were suspected to exist as far back as 1772 yet werent watched for quite a while. The numerical avocation for the presence of Trojan space rocks was created in 1772 by Joseph-Louis Lagrange. Theâ application of the hypothesis he created prompted his name being connected to it.â Be that as it may, it was not until 1906 that space rocks were found at the L4 and L5 Lagrange focuses along Jupiters orbit. Recently, specialists have discovered that there might be an extremely enormous number of Trojan space rocks around Jupiter. This bodes well since Jupiter has a solid gravitational force and likely caught more space rocks into its region of influence. Some state there are could be the same number of around Jupiter as there are in the Asteroid Belt. In any case, ongoing investigations have discovered that there might be frameworks of Trojan space rocks somewhere else in our close planetary system. These may really dwarf the space rocks in both the Asteroid Belt and Jupiters Lagrange focuses by a significant degree (for example there could be in any event in excess of multiple times more). Extra Trojan Asteroids In one sense, Trojan space rocks ought to be anything but difficult to track down. All things considered, on the off chance that they circle at the L4 and L5 Lagrange focuses around planets, so spectators know precisely where to search for them. Be that as it may, since the greater part of the planets in our close planetary system are far away from Earth and in light of the fact that space rocks can be minuscule and extraordinarily difficult to recognize, the way toward discovering them, and afterward estimating their circles, isn't basic. Truth be told, it tends to be very difficult!â As proof of this, consider the ONLY Trojan space rock is known to circle along Earths way - 60 degrees before us - was justâ confirmed to exist in 2011! There are likewise seven affirmed Mars Trojan space rocks. Thus, the way toward finding these articles in their anticipated circles around different universes requires careful work and a considerable number of perceptions at various seasons to get an immediate and precise proportion of their orbital periods.â Generally fascinating however is the nearness of Neptunian Trojan space rocks. While there around twelve affirmed, there are a lot more competitors. Whenever affirmed, they would altogether dwarf the joined space rock tally of the Asteroid Belt and Jupiter Trojans. This is an awesome purpose behind proceeding to contemplate this removed area of the sun oriented system.â There still could be extra gatherings of Trojan space rocks circling different items in our nearby planetary group, yet up 'til now these are the entirety of what we have found. More overviews of the nearby planetary group, especially utilizing infrared observatories, could turn up numerous extra Trojans circling among the planets.â Altered and reconsidered via Carolyn Collins Petersen.

Literary devices in the Ministers Black Veil free essay sample

Dialectical vs. Cognitive Behavioral Therapy for BPD

Dialectical vs. Cognitive Behavioral Therapy for BPD BPD Treatment Print Dialectical vs. Cognitive Behavioral Therapy for BPD By Kristalyn Salters-Pedneault, PhD Kristalyn Salters-Pedneault, PhD, is a clinical psychologist and associate professor of psychology at Eastern Connecticut State University. Learn about our editorial policy Kristalyn Salters-Pedneault, PhD Reviewed by Reviewed by Amy Morin, LCSW on November 29, 2019 facebook twitter instagram Amy Morin, LCSW, is a psychotherapist, author of the bestselling book 13 Things Mentally Strong People Dont Do, and a highly sought-after speaker. Learn about our Wellness Board Amy Morin, LCSW Updated on January 16, 2020 Barry Rosenthal/UpperCut Images/Getty Images More in BPD Treatment Diagnosis Living With BPD Related Conditions If you have borderline personality disorder, you have probably heard of both cognitive-behavioral therapy and dialectical behavior therapy. Are these modes of treatment different or simply variations of each other? Lets take a closer look at these types of behavioral therapies and how they are related. Cognitive Behavioral Therapy Cognitive-behavioral therapy, or CBT, is a form of therapy that aims to restructure and change the way a person thinks and behaves. Whether or not this therapy is beneficial depends strongly on the relationship between the individual and their therapist.?? The individuals willingness to make a change is also a crucial factor. Examples of techniques used by a cognitive-behavioral therapist include cognitive restructuring and behavioral changes, like reducing self-defeating behaviors and learning how to respond to problems in a healthy, adaptive manner. In cognitive restructuring, a patient is taught to identify negative reactive thoughts and modify them.?? How Cognitive Behavior Therapy Works Dialectical Behavior Therapy Dialectical behavioral therapy, or DBT, is a modified type of CBT that was uniquely developed to treat borderline personality disorder. This approach is called dialectical because it involves the interaction of two conflicting ideas, which are that improving the symptoms of BPD involves both acceptance and change.?? It focuses on skills like mindfulness or living in the present, regulating emotions, tolerating distress, and effectively managing relationships with others. DBT is the only empirically supported treatment for borderline personality disorder.   DBT is composed of four elements that the individual and therapist usually work on over a year or more:?? Individual DBT therapy, which uses techniques like cognitive restructure and exposure to change behavior and improve quality of life.Group therapy, which uses skills training to teach patients how to respond well to difficult problems or situations.Phone calls, which focus on applying learned skills to life outside of therapy.Weekly consultation meetings among the DBT therapists, which offer a means of support for the therapists and to ensure they are following the DBT treatment model. This type of therapy focuses on some of the common symptoms of BPD including impulsivity, exaggerated mood changes, unstable relationships, poor sense of self, and the fear of abandonment. DBT also helps people with BPD work on skills such as being able to tolerate distress, regulating emotions, and effective interpersonal behavior.   One major focus on DBT is to help people learn how to deal with powerful emotions and learn new ways of coping with strong feelings without resorting to unhealthy coping mechanisms.?? Distress tolerance, for example, centers on helping people recognize and accept painful feelings without engaging in harmful behaviors like self-harm.   How Dialectical Behavior Therapy Works How to Decide Which BPD Treatment Is Right for You If you have borderline personality disorder, there are treatments that can help you manage your condition. Please speak with your doctor about finding the right therapist and treatment model for you so you can feel better and improve your quality of life. Borderline Personality Disorder Discussion Guide Get our printable guide to help you ask the right questions at your next doctors appointment. Download PDF Differences Between Dialectical Behavioral Therapy and Cognitive Behavioral Therapy DBT is simply a modified form of CBT that uses traditional cognitive-behavioral techniques, but also implements other skills like mindfulness, acceptance, and tolerating distress. The good news is that DBT has been found to be considerably  more effective in treating people with borderline personality disorder.?? Dialectical behavioral therapy is recommended as a first-line treatment for borderline personality disorder and has been shown to reduce the need for medical care and medications by as much as 90%.?? Its interesting to note that some cognitive-behavioral therapists incorporate certain elements of the DBT model into their treatment sessions. Also, other forms of CBT have developed that use the elements of DBT. For instance, mindfulness-based cognitive therapy utilizes traditional cognitive-behavioral techniques with mindfulness to treat depression.?? The 9 Best Online Therapy Programs

Essay on Characterization in Oedipus the King and Homers...

Characterization in Oedipus the King and Homers Odyssey The characters in a novel or play are attributed certain characteristics by the author. The opinions one might form of a character are based on these; therefore, the characteristics suggested by an author are intrinsic to the reader having a complete and subjective understanding of a work. Characteristics are often displayed through a character s actions, in what is said about them, and what they themselves say, which shall be the focus of this essay. Both Oedipus, in Sophocles King Oedipus and Odysseus, in The Odyssey of Homer, oftenare spoken of by others, but their own words are telling, as certain emotions and traits can be seen. Traits of a character can often be†¦show more content†¦Believe me, I know All that you desire of me, all that you suffer; And while you suffer, none suffers mote than I. (lines 51-53) Those lines are telling of Oedipus character. Through them, we learn that he sincerely has love and respect for his people. Odysseus shares the same love of his homeland, his people, and his wife. He says that it is his never-failing wish to see the happy day of (his) return (93). Odysseus also, in conversation with King Alcinous of the Phaecians, again shows us his love of his home land: So true it is that his motherland and his parents are what a man holds sweetest, even though he may have settled far away from his people in some rich home in foreign lands. (140) Although not clearly laid out for all to see, it is no less evident that he feels a certain respect, perhaps even servitude, to his country from which he has been absent so long. Each of our heroes profess this duty, devotion, and patriotism, on an individual and on a larger scale. That they both profess this of themselves (particularly in the case of Oedipus, who portrays himself as the ideal leader, suffer ing along with his people) says little of the humility of either character. However, humility is a trait one would be hard- pressed to find in either of these rulers. A devotion of one s self to family and country is a part of each of these characters,

Animal Testing is Animal Cruelty - Free Essay Example

Sample details Pages: 4 Words: 1193 Downloads: 3 Date added: 2019/05/21 Category Society Essay Level High school Tags: Cruelty To Animals Essay Did you like this example? Throughout the years, animal testing has played a critical part in new discoveries for human welfare. People tend to not understand, that the procedures and the types of techniques performed on these animals can lead to them dying. There are millions of animals being tortured and killed for these experiments. Don’t waste time! Our writers will create an original "Animal Testing is Animal Cruelty" essay for you Create order The procedures they go through, consists of unbearable amounts of pain. They are cruel, unreliable, and harmful to the animals. These creatures feel pain; however, if the roles were switched, people would not want to put themselves in that position. So, why treat these poor creatures any differently? Animal testing is wrong because not only are animals harmed, but also killed in the process of testing. There are different alternatives that can be used to save the lives of these animals. For instance, testing began in the 1960rs, but a public outcry caused Congress to enact the Laboratory Animal Welfare Act in 1966, now known as the Animal Welfare Act (Lee 5). An Article written by Courtney G. Lee, The Animal Welfare Act at Fifty: Problems and Possibilities in Animal Testing Regulation,explains the origins of the Animal Welfare Act and what it intended to do. This act mainly focused on cats and dogs, but also tried to stop other research with different animals. Lee explains that, lawmakers enacted the Federal Animal Welfare Act (AWA) with the noble intentions of providing a fundamental groundwork of minimum protections for nonhuman animals used in various contexts such as laboratory testing ( Lee 1 ). Although, the welfare act was put into place, tests were still occurring on different animals such as guinea pigs, rabbits, and other non human primates (Lee 6). These animals were being used in research and held captive against their will. This goes under the category of abuse. Animal testing is something that goes unnoticed every day because humans gain benefits from it. These experiments occur, so there can be advancements in the medical field. Nonetheless, no product or medicine makes it adequate for these animals to go through these deadly procedures. Because humans are considered a dominant species, animals are seen as less. Soon enough, there is a possibility that there will not be any animals left to be tested on; therefore, scientists will then be forced to test these procedures on humans. Scientists can help decrease the amount of animals that are tested on by using different alternatives. These creatures feel emotion just like humans, yet we treat them so cruel. In addition, the problem with animal cruelty is that it will not decrease until people are more aware of what is happening in labs. Their decisions are made for them because they cannot communicate their own choices and in result they are tortured with multiple tests. Animal testing keeps animals captive in cages and the drugs being tested on them can result in them dying. Keeping these animals captive means they are forced to suffer disease and injury for scientists to get results for human trials. Most animals do not survive the process or are severely injured. In the research of the American Anti- Vivisection Society, it explains the ethical problems that, scientists are mainly focused on preventing and finding cures for disease, but some biomedical researchers fail to recognize or appreciate that laboratory animals are not simply machines or black boxes that produce varieties of data (AAVS). The rate of animals being tested on has increased in recent years; in spite of this, the seminal book,Principles of Humane Experimental Technique, by William Russell and Rex Burch states the 3 rs: reduction, refinement and replacement use. With these three principles this book explains that, It encourages researchers to reduce the number of animals being used in experiments to the minimum considered necessary, refine or limit the pain and distress to which animals are exposed, and replace the use of animals to non- animal alternatives when possible (Russell 1). Instead of keeping these poor animals captive, there are other alternatives such as stem cell and genetic testing or microdosing in which humans are given small doses of drugs to test the effects on the body. Moreover, not only do we keep animals caged for experiments, but scientists perform harmful procedures on them for products and medicines which can have different effects on animals than to a human. Although, it is understandable why animals are used for experiments, in the article, Ethical and Scientific Considerations Regarding Animal Testing and Research, by Hope R. Ferdowsian and Nancy Beck states that,Recent estimates suggest that at least 100 million animals are used each year worldwide (Ferdowsian and Beck 3). They are used for trial vaccinations, also tested if cosmetic products are irritable to the skin, and many other experiments they are forced to go through. Certain drugs can help relieve the pain of a human, but be harmful to an animal. In the American Anti-Vivisection Society, this website explains the scientific problems that can occur when animals are tested with different variety of drugs such as, Acetaminophen, for example, is poisonous to cats, but is therapeutic i n humans; penicillin is toxic in guinea pigs, but has been an invaluable tool in human medicine; morphine causes hyper-excitement in cats, but has a calming effect in human patients; and oral contraceptives prolong blood-clotting times in dogs, but increases a humanrs risk of developing blood clots (AAVS). Researchers can continue their research, but with different non-human alternatives to test these simple drugs. This way these animals can still go on with their animal lives un- bothered and live the life they deserve. Many may think it is silly to think about it and that these animals have no emotion, but they do. Despite the fact that some may say that the alternatives to animal testing can be costly, there are different alternatives, ones that are not too costly. Labs will be cruelty free and the animals will be able to fulfill their lives as an animals. Anyone that is for animal testing is wrong and there is enough evidence stated to prove this argument is true. Again, the benefits of adopting these alternatives to animal testing, we will save millions of animals lives. If we do not, the consequences are that the poor animals will suffer. We can make this change occur by beginning to buy cruelty free products, make donations to organizations that are against animal testing, or le ave your body to science. You can take action by going to this website: https://www.peta.org/action/easy-ways-help-animals-used-killed-experiments/ where they have written a letter for you already saying to ban animal testing. Work Cited https://aavs.org/animals-science/ Ferdowsian, Hope R., and Nancy Beck. Ethical and Scientific Considerations Regarding Animal Testing and Research. PLoS ONE, vol. 6, no. 9, Sept. 2011, pp. 1â€Å"4. EBSCOhost, doi: 10.1371/journal.pone.0024059. Lee, Courtney G. The Animal Welfare Act at Fifty: Problems and Possibilities in Animal Testing Regulation. Nebraska Law Review, vol. 95, Jan. 2016, p. 194. EBSCOhost, ezproxy.gwclib.nocccd.edu/login?url=https://search.ebscohost.com/login.aspx?direct=truedb=edslexAN=edslex2A05D54Asite=eds-livescope=site. Sherry, Clifford J. Animal Rights: A Reference Handbook, 2nd Edition?: A Reference Handbook, Second Edition. Vol. 2nd ed, ABC-CLIO, 2009.

Computer Manufacturing Industry Analysis Free Essays

1. ENVIRONMENTAL ANALYSIS a. Definition of the Industry The following study presents a brief analysis of the Computer and Electronic Manufacturing Industry in the USA (NAICS 334 – North American Industry Classification System) with special focus on the Personal Computer’s sub-sector. We will write a custom essay sample on Computer Manufacturing Industry Analysis or any similar topic only for you Order Now I made the decision to focus on just one of the sub-sectors due to the large scope of the general industry. Industries in the Computer and Electronic Product Manufacturing subsector group establishments that manufacture computers, computer peripherals, communications equipment, and similar electronic products, and establishments that manufacture components for such products. † (Bureau of Labor Statistics) Given the previous description of the general Industry, I can now go further in the definition of the real point of study for this paper, which is the Computer Manufacturing, clustered in laptops, PC’s and servers. â€Å"This industry manufactures and/or assembles personal computers (PCs), laptops and servers. Operators typically purchase computer components (e. g. motherboards and graphics cards) from dedicated manufacturers in other industries† (IBIS World report 33441a, Semiconductor and Circuit Manufacturing). â€Å"This industry does not include tablet computers, nor does it include manufacturers of computer monitors, mice, keyboards and printers† (IBIS World report 33411b, Computer Peripheral Manufacturing). When covering the whole industry, â€Å"The US computer manufacturing industry includes about 1,200 companies with combined annual revenue of about $75 billion. Major companies include Dell, Hewlett-Packard, and IBM. † (Hoovers 2012) The computer manufacturing industry’s revenue is divided and measured according to each of the sub sectors that conform it. â€Å"Personal computers account for about 40 percent of industry revenue; mainframes and servers, 13 percent; and storage devices, about 10 percent. † (HOOVERS) While respecting to the sub-industry in which this paper is focused (PC’s, laptops and servers), and considering just the United States, it is conformed by 355 businesses generating annual revenue up to US$37 billion. Being the leading companies Hewlett-Packard, Dell and Apple. The total amount of units sold for the industry must be taken in consideration from the quantity of units shipped in the last year: Preliminary United States PC Vendor Unit Shipment Estimates for 4Q11 (Units) Company 4Q11 Shipments 4Q11 Market Share (%) 4Q10 Shipments 4Q10 Market Share (%) 4Q11-4Q10 Growth (%) HP 4,137,833 23. 1 5,598,619 29. 4 -26. 1 Dell 4,020,549 22. 4 4,210,000 22. 1 -4. 5 Apple 2,074,800 11. 6 1,718,400 9. 0 20. 7 Toshiba 1,925,100 10. 7 1,968,091 10. 3 -2. 2 Acer Group 1,756,838 . 8 1,982,477 10. 4 -11. 4 Others 4,014,644 22. 4 3,583,418 18. 8 12. 0 Total 17,929,764 100. 0 19,061,005 100. 0 -5. 9 Note: Data includes desk-based PCs, mobile PCs, including mini-notebooks but not media tablets such as the iPad.? Source: Gartner (January 2012) Comparing the studied sub-industry results with previous years, profit and revenue have been constantly decreasing and the annual growth in the last 5 years have bee n negative for the industry in about 5. 1%. Analysts from IBIS project that this will continue falling for the future 5 more years. Nonetheless, â€Å"The industry is capital-intensive: annual revenue per employee is about $460,000† (HOOVERS), while the whole Computer Manufacturing Industry in the US counts with approximately (in thousands) 1,099. 9 employees. b. Internal and External Analysis OPORTUNITIES -There is a growing consumer demand for PCs and tablets. -â€Å"Their rapid growth (of the market) suggests that they will become even more important to the economies of all three North American countries in the future† (Bureau of Labor Statistics 2012) -â€Å"The proliferation of cloud computing will prompt companies to increase their server investments† (IBIS 2012) THREATS -â€Å"Industry profit will continue to fall because of intense price competition† (IBIS World 2012) -â€Å"The  Computer Manufacturing industry  is being rapidly supplanted by imports, particularly from China. † (PR Web 2012) -Imports are a threat for local manufacturing revenue. â€Å"While import penetration in this industry stood at 50. 7% in 2007, imports are expected to satisfy an estimated 68. 6% of domestic demand in 2012,†Ã‚   (IBIS World 2012) -â€Å"While the emergence of new products and services will boost industry performance, US manufacturers are not expected to produce the required hardware (locally). (PR Web 2012) -â€Å"(†¦) Tablets will cut into industry revenue since they are manufactured abroad and are a competing force to domestic computer manufacturing. † (PR Web 2012) -â€Å"Computer and peripheral equipment prices fell from 2007 to 2012, and as a result, personal computer (PC) sales are estimated to generate razo r-thin margins of 1. 0% in 2012. † (PR Web 2012) STRENGTHS -â€Å"The Computer Manufacturing industry operates in a highly globalized market, bringing together components that are manufactured worldwide for assembly in a single location. The concentration of computer manufacturing facilities near major ports comes as no surprise. With the widespread use of lean-manufacturing protocols, computer manufacturers heavily favor locations that minimize delays in getting products to market, not to mention shipping expenses. † (IBIS World 2012) -â€Å"Fortunately, PCs are not the only products in this industry, and industry profit, which includes computers and more profitable products, is expected to account for 3. 8% of revenue in 2012. † (PR Web 2012) WEAKNESSES The profitability of individual computer companies depends on purchasing and production efficiencies, and on technological expertise. (HOOVERS 2012) -â€Å"Computer manufacturing and design also require highly-educated employees† (IBIS World 2012), these are very hard to find, especially in the same area of the business offices. -â€Å"As a result of offshoring by US-based companies and increased competition from international firms, domestic ma nufacturing activity has declined†. (PR Web 2012) -The demand for the Computer Industry is tied to consumer and business income, so it’s very sensitive and variable. . Customer Analysis The total domestic (US) annual demand for the industry by the end of 2011 was US$62. 2 billion. â€Å"The industry’s woes cannot be blamed on a lack of demand. In fact, the share of US households that owns at least one computer increased by 7. 5 percentage points from 2007 to 2012. While demand has grown, fierce competition and widespread product homogeneity (the result of computers being assembled from standardized components) have led to falling prices and profit margins† (PR Web 2012) The identified target markets/segments for the Computer Manufacturing Industry are the following: 1. Large corporate customers (B2B) – Big companies 2. Small and medium size businesses (B2B) – Who represent about 20% of U. S. sales 3. Individual Customers and Consumers (B2C) – Who represent about 10% of U. S. sales 4. Public sector (government and educational) customers. 3. Competitors Analysis The computer manufacturing industry is highly concentrated within its most revenue-significant businesses due to the top 50 companies are responsible of about 90 percent of the total industry’s revenue. Competition from abroad has tightened profit margins and prices on mass-market computer systems. Consequently, most of the industry’s largest players operate in several related industries to diversify their revenue sources, with a particular emphasis on the highly profitable enterprise segment and Information Technology (IT) services. † Currently, Hewlet t-Packard (HP) and Dell are the largest US-based computer manufacturers, followed by Apple. The total revenue and market share of personal computers for the last year, regarding the top 3 companies in the industry is: . Hewlett Packard PC Market Share: 23. 1% Total Company Revenue (Jul 2011-Jul2012): $122. 52B 2. Dell PC Market Share: 22. 4% Total Company Revenue (Aug 2011-Aug 2012): $60. 30B 3. Apple PC Market Share: 11. 6% Total Company Revenue (Jun 2011-Jun2012): $148. 81B Brands Description: Hewlett Packard Hewlett-Packard Company and its subsidiaries provide products, technologies, software, solutions, and services to individual consumers and small- and medium-sized businesses (SMBs), as well as to the government, health, and education sectors worldwide. It divides in several segments according to their offerings: Personal Systems Group segment (commercial personal computers, software and services for the commercial and consumer markets), Services segment (consulting and outsourcing to businesses), Imaging and Printing Group segment (consumer and commercial), Enterprise Servers, Storage, and Networking segment (industry standard and business servers), Software segment (IT software and solutions), Financial Services segment (leasing, financing and utility programs for enterprise customers, SMBs, and other entities) and Business Intelligence Solutions. The company was founded in 1939 and is headquartered in Palo Alto, California. They serve more than 1 billion customers in more than 170 countries and have approximately 349,600 employees worldwide. HP defines its function in society like this: â€Å"We explore how technology and services can help people and companies address their problems and challenges, and realize their possibilities, aspirations and dreams. We apply new thinking and ideas to create more simple, valuable and trusted experiences with technology, continuously improving the way our customers live and work. † Hewlett-Packard HP Key Positioning: You + HP make it matter. At HP we don’t just believe in the power of technology. We believe in the power of people when technology works for them. To help you create. To make the digital tangible. To harness the power of human information. At HP we work to make what you do matter even more. † (Hewlett-Packard) Dell Dell Inc. provides integrated technology s olutions in the information technology (IT) industry worldwide. It designs, develops, manufactures, markets, sells, and supports mobility and desktop products, including notebooks, workstations, tablets, smartphones, and desktop PCs, as well as servers and networking products. The company also offers several technology solutions, systems, software and specialized services. The company sells its products and services directly through its sales representatives, telephone-based sales, and online sales; and through retailers, third-party solution providers, system integrators, and third-party resellers. It serves corporate businesses, law enforcement agencies, small and medium businesses, consumers, and public institutions that include government, education, and healthcare organizations. Dell Inc. was founded in 1984 and is headquartered in Round Rock, Texas. Dell describes its function in society like this: â€Å"In all we do, we’re focused on delivering solutions to enable smarter decisions and more effective outcomes so our customers can overcome obstacles, achieve their ideas and pursue their dreams. Above all, we are committed to the superior long-term value they need to grow and thrive. Dell Key Positioning: â€Å"Simple and affordable information technology for everyone† â€Å"They are focused on making information technology affordable for millions of customers around the world. As a result of direct relationships with customers. They are best positioned to simplify how customers implement and maintain information technology and deliver hardware, services, and software solutions tailored for their businesses and homes. † (MBA Knowledge Base 2012) Apple Apple Inc. , together with subsidiaries, designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players; and sells related software, services, peripherals, networking solutions, and third-party digital content and applications worldwide. The company sells its products and services to consumers, small and mid-sized business, education, enterprise, and government customers through its retail stores, online stores, and direct sales force, as well as through third-party cellular network carriers, wholesalers, retailers, and value-added resellers. As of September 24, 2011, the company had 357 retail stores, including 245 stores in the United States and 112 stores internationally. Apple Inc. was founded in 1976 and is headquartered in Cupertino, California. Apple defines its function in society like this: Apple is committed to bringing the best personal computing experience to students, educators, creative professionals and consumers around the world through its innovative hardware, software and Internet offerings. †Ã‚  (Apple) Apple Key Positioning: Innovation leaders Competitive Advantage and Strategy of each: Apple’s â€Å"Post PC Strategy†: â€Å"They want to be the dominant operating system throug h your life – at home and on the move. That sounds a little geeky but it means that they want you to be so delighted with your experience on the iPhone’s operating system that you want that same experience on your tablet. After you are satisfied with that experience, you start to wonder why you are still using a PC versus a Mac or MacBook Air as your â€Å"desktop computer. †Ã‚   And then that will extend to your television. † (Forbes 2012) â€Å"Apple wants to own a generation of post-PC world users and block out their competitors until such time as they can present a higher-quality user experience than Apple. That might be a long time. † (Forbes 2012) â€Å"The accelerating popularity of mobile computing devices such as Apple Inc’s iPad  has been eroding PC sales for years. To combat the erosion in sales to consumers, as well as dwindling margins as companies compete on price, Dell and HP have been gradually focusing more on sales to large enterprises. † (Reuters 2012) Dell’s Strategy: â€Å"Dell has been diversifying its revenue base in the face of weakened consumer demand, giving up low-margin sales to consumers and moving into higher-margin areas, such as catering to the technology needs of small and medium businesses in the public sector and the healthcare industry. The company now finds itself lagging larger rivals like HP and IBM in the race to become one-stop shops for corporate IT needs. † (Reuters 2012) HP’s Strategy: â€Å"HP today announced that it has completed its evaluation of strategic alternatives for its Personal Systems Group (PSG) and has decided the unit will remain part of the company. (†¦) PSG is a key component of HP’s strategy to deliver higher value, lasting relationships with consumers, small- and medium-sized businesses and enterprise customers. The HP board of directors is confident that PSG can drive profitable growth as part of the larger entity and accelerate solutions from other parts of HP’s business. † 4. Executive Summary After this industry analysis, we can see that the computer manufacturing industry in the US is constantly loosing revenue and market share in the world. Almost every business in this Industry (top ranked) are loosing revenue and decreasing profitability. The only company that has increased revenue and has actually grown in the last five years is Apple. For this, I would recommend Apple’s executives to maintain their actual â€Å"Post-PC† strategy because it is known that demand for PC’s is decreasing while demand for other similar electronics such tablets is increasing and will continue doing so in the future. I would recommend Apple, as well, to focus a little bit also in extending their portfolio of offerings by including special services and solutions in order to attend the B2B market and gain some of their competitors share in this segment too. SOURCES 1. Bureau of Labor Statistics (http://www. bls. gov/iag/tgs/iag334. htm#about) 2. NAICS CODES (http://naicscode. com/search/MoreNAICSDetail. asp? N=33411) 3. IBIS World (http://www. ibisworld. com/industry/default. aspx? indid=740) 4. Hoovers (http://www. hoovers. com/industry-facts. computer-manufacturing. 1843. html#megamenu_0. html) 5. Gartner – Newsroom (http://www. gartner. com/it/page. jsp? id=1893523) 6. PR Web – Article: â€Å"Computer Manufacturing in the US Industry Market Research Report Now Available from IBISWorld†. August 14, 2012 (http://www. prweb. com/releases/2012/8/prweb9797684. htm) 7. Research and Markets (http://www. researchandmarkets. com/reportinfo. asp? eport_id=451844=e) 8. Fox Business (http://www. foxbusiness. com/technology/2012/01/12/apple-remains-in-third-place-with-116-us-computer-market/) 9. Yahoo Finance – HP (http://finance. yahoo. com/q/ks? s=HPQ) 10. Yahoo Finance – Dell (http://finance. yahoo. com/q/pr? s=dell) 11. Yahoo Finance – Apple (http://finance. yahoo. com/q/pr? s=aapl) 12. Th e Wall Street Journal (http://online. wsj. com/article/SB10000872396390443862604578030391796799174. html) 13. HP Official Web Page (www. hp. com) 14. Dell Official Web Page (www. dell. com) 15. Apple Official Web Page (www. apple. com) 16. Reuters How to cite Computer Manufacturing Industry Analysis, Essay examples

Costs And Benefits Of Mandatory Auditing- Free-Samples for Students

Questions: 1.Explain how your results Influence your planning decisions for the audit for the year ending 30 June 2015 2.Explain why it is a risk and how it may affect the risk of material misstatement in the Financial Report 3.Identify and explain two key fraud risk factors relating to misstatements arising from Fraudulent Financial Reporting to which DIPL may be susceptible. Answers: 1.Application of analytical procedures to the financial sreport information of DIPL The various types of the aspects of the financial processing of DIPL have been developed based on the audit plan. The blueprint of the audit has been considered based on the time taken to frame the audit plan. In this aspect, the assessor has been able to consider the auditing costs at a reasonable aspect for assisting and averting the misunderstanding with the clientele. The declarations associated to the analytical framework for DIPL is considered as the dissemination process of the information in terms of the financial proclamations. The evaluation mechanism needs to be set as per the proper utilization of the variety of the mechanisms. The analytical procedure needs to be based on the financial considerations. The different types of the evaluation process needs to be considered as per the utilization of the various mechanism procedures. Despite of this, the analytical process needs to be analysed as per the financial declarations of the firm. The various types of the evaluation p rocess is based on the dissemination of information as per the financial information for DIPL. The evaluation process has been carried as per utilizing the various types of the mechanisms. The financial declarations has been further analysed as per the vital decisions made for the business (Regoliosi dEri, 2014). The common sizing for the analytical process has been considered as per the common reference point. The comparison of the financial statement has been done based on the consideration of the various corporations. The assessors need to consider the financial report and evaluate the method for reporting. The registering of the items as per the net liabilities and the assets needs to consider as per the owners equity in the financial report. This needs to be further examined as per digressing from normal procedure. The analytical benchmarking is based on the utilization of the audit plan. The actual variance from the benchmark from the financial declarations is seen to detect the root cause (Regoliosi dEri, 2014). The ratio analysis has not been considered appropriately and this needs to be further considered for the plan of audit. Explanation of the way the results influence planning decisions for the audit The decisions associated to the audit plan have been based on the influence of the analytical approach and segregation of the data as per the annual report. The current ratio has been seen to be 1.42 in 2013, 1.46 in 2014 and 1.5 in 2015. In the profitability ratio, the profit margin of the company has been seen to be 0.068 in 2013, 0.60 in 2014 and 0.06 in 2015. Based on the various types of the information associated to the profitability, the various aspects of the net income are compared based on the net sales of the DIPL firm. The assessor will be able to understand the expenses are appropriate and whether the same can be considered to curtail the budget and time consideration of the firm. The various natures of the changes in the ratio has been considered as per the soundness of the financial position and financial condition. For instance, the solvency ratio is discerned as 0.62 in 2013, 0.44 in 2014 and 0.21 in 2015. This has been further seen to be considered as per the trends of the financial statements. The comparison of the ratio for the three periods has been seen to be based on the overall cash transactions based on the long term liability evaluation of the corporation (Yang Jia, 2013). 2.Identification of inherent risk factors that arise from nature of business operations of DIPL The several types of the important considerations have been considered as per the material misstatements in the financial consideration of the specific concern. This has been further seen to be considered as per risks reference as per the misstatement in the financial decisions taken by the corporations. The identified risks have been able to reflect the various facets of the misstatement as per the financial data. The different nature of the risks has been further associated to the financial and non-financial factors which can be considered to be true with a fair view of the financial declarations. The evaluator may further see it demanding for the associated risk. The evaluator may further detect the risk for non consideration of the various natures of the distinct risk factors. The identified risk may also be seen to be related to the diverse errors in the specific bookkeeper. With this essence the main form of the inherent risk may arise in terms of the DIPL business operations ( Ryoo et al., 2014). The given study has shown the numerous transactions which are particularly omitted by the accountants or the management of the corporation of DIPL. This can however be sequentially avoided by DIPL. The corporation has direct lead towards the various types of the inconsistencies which will be ineffective based on the planning of the sales activities. In addition to this, the financial declarations of the firm has revealed about the preferred level of profit from the revenue which has been considered from the sales. The management of the firm may decide to specify the requirement and the consequent adjustments which need to be made based on the functionality of the corporation. It can be hereby stated that the DIPL has led to failure for analysing of the micro and the macro economic factors and associating the existence of the same in the social and political factors. The subsequent consideration has been further seen to be reflected as per the poor sales figure and the inherent risks. The firm has stated about the various nature of the inherent risk. The main consideration for this has been based on the lack of expertise and the proficiency of the employees of the corporation along with the escalated issues. The specific business concern has been dependent on the members of the staff to prove their competency. In addition to this, the various types of the non-proficient workforce will be able to enhance the inherent risk of making mistakes, errors associated to the exclusion and other announcements made by the firm (Carey et al., 2013). The significant aspects of the risks have been further seen to be categorised as per the material misstatements, environmental risks and the consideration of the falsified exercises. The environmental consideration has been made as per the internal risk and the associated valuation for the major issues of stiff competition, inventory and generic market along with the shortage in the capital. The corporation will be further able to consider the material misstatements which have been directed for the inherent risk. The present DIP case has reflected on the various types of the complexities and the difficulties on the succession process of CEO based on the inherent risk. The succession of the CEO has been further able to consider the individual candidates. There has been several risks which has been further associated to the quality of the selection procedure. The process which are not complying with the initiating the process and the strategy has been considered for inadequate involvement of the CEO and the candidates departure from the firm (Al-khaddash et al., 2013). The case study has shown the implementation process of IT infrastructure has generated significant problems. DIPL does not have adequate staff for execution and the installation of the reconciliation process which is necessary for making prior arrangement at the end of the year. The initial testing has shown that the transaction has not seen to be considered properly in the given time span. This has been further seen to be based on the various considerations of material misstatements and the inherent factors which are necessary for the considerations of the omissions and the financial declarations. The cash receipts have been recorded by the finance professionals and they might consider the various types of the internal risks. The members of the staff need to follow the sequence as per the accounts receivable registered and the recording of the same in terms of the bank reconciliation statements. The revenue registration has been generated from the e-book and taking into consideration for reprinting the textbooks and upcoming period off the internal risks and the complexity of the process (Mihret, 2014). Risk and way it might affect the risk of material misstatement in the financial report The inherent risk is considered as per the particular assertions made in terms of the material misstatement. Excessive pressure on employees and management- The excessive workload of the staff has led to poor bookkeeping. The propensity of the certain aspects has been further considered as per the poor liquidity, cash flow issues and outcomes of the poor operating outcomes. Risks of errors or else incorrect misrepresentation- The intricacy and the reliability have been related to the risks of errors of misrepresentation. Integrity of the entire management The management of DIPL, has been able to consider the essential drawback of the required integrity and prepared with the reputation loss and entire community of the business (Lee Talen, 2014). Unusual pressure on management The existing incentive in terms of the management and the misstatements in the declarations. Nature of entity business DIPL has considered as per the competitive aspects. The main consideration of the overall internal risk is essential for audit analysis and the structure of the audit plan in an effective way(Wang et al., 2013). 3.Identification and explanation of two key fraud risk factors relating to misstatements arising from fraudulent financial reporting Identification of the fraud risk leads to considerable amount of losses pertaining to the material misstatement. Asset Loss In various cases the losses of the assets has led to several instances of fraud. The workforce dissatisfaction has further considered from the excessive workload among the employees which can be considered for the fraud. The expectation of the investors need to report the specific considerations of the management to attain the appropriate performance leading to fraud risk. The strong pressures to declare the specific financial are outcomes to generate the guarantees. Financial reporting fraud The major involvement of the risks pertaining to fraud has been further seen to be considered as per the operations of DIPL, which includes the workforce engagement of the fraudulent activities. As per the given case the DIPL operations management remains a challenge pertaining to the novel accounting system. The enormous pressure on the employees has been further seen to be based on the installation of the new IT system, which might lead to accounting. This has been further able to imply that the fraudulent activity related to handle the procedure for reconciliation done in an inappropriate manner with the subsequent misstatement in the material. The case study has been also able to consider the various processes for the execution related to the implementation of the certain transactions which has been considered in the end of each year. This may further lead to losses for the fraud risk and the material misstatements (Jans et al., 2013). Unsuitable average cost Another important financial reporting has been further considered as per the financial fraud reporting. During the time of excessive expectation from the outside financiers, the financial announcements needs to meet with the specific performance related to meet with the qualification of the goal criteria and the high amount of the risk related to the improper announcement of the finance. The various information of the financial position has been further seen to be based on the revenue of DIPL which has increased from 2013-2015. Furthermore, the current and the total assets for DIPL have also increased considerably. As per the given situation the valuation of the raw materials from the inventory cost was not seen to be suitable for the present cost on paper, which was considerably higher than the average costs. The risk of the identification of the fraudulent acts are involves as per the implementation of the new information technology systems, which can be carried out based on the mo nitoring of the various activities in various phases. The financial risk of the reporting has been based on the evaluation carried as per the monitoring, assessing and control of the mechanisms. References Al-khaddash, H., Nawas, R. Al, Ramadan, A. (2013). Factors affecting the quality of Auditing?: The Case of Jordanian Commercial Banks. International Journal of Business and Social Science, 4(11), 206222. Carey, P., Knechel, W. R., Tanewski, G. (2013). Costs and Benefits of Mandatory Auditing of For-profit Private and Not-for-profit Companies in Australia. Australian Accounting Review, 23(1), 4353. https://doi.org/10.1111/auar.12003 Jans, M., Alles, M., Vasarhelyi, M. (2013). The case for process mining in auditing: Sources of value added and areas of application. International Journal of Accounting Information Systems, 14(1), 120. https://doi.org/10.1016/j.accinf.2012.06.015 Lee, S., Talen, E. (2014). Measuring Walkability: A Note on Auditing Methods. Journal of Urban Design, 19(3), 368388. https://doi.org/10.1080/13574809.2014.890040 Mihret, D. G. (2014). How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative. Critical Perspectives on Accounting, 25(8), 771782. https://doi.org/10.1016/j.cpa.2014.01.003 Regoliosi, C., dEri, A. (2014). Good corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms. Journal of Management and Governance, 18(3), 891920. https://doi.org/10.1007/s10997-012-9254-1 Ryoo, J., Rizvi, S., Aiken, W., Kissell, J. (2014). Cloud Security Auditing: Challenges and Emerging Approaches. IEEE Security Privacy, 12(6), 6874. https://doi.org/10.1109/MSP.2013.132 Wang, C., Chow, S. S. M., Wang, Q., Ren, K., Lou, W. (2013). Privacy-preserving public auditing for secure cloud storage. IEEE Transactions on Computers, 62(2), 362375. https://doi.org/10.1109/TC.2011.245 Yang, K., Jia, X. (2013). An efficient and secure dynamic auditing protocol for data storage in cloud computing. IEEE Transactions on Parallel and Distributed Systems, 24(9), 17171726. https://doi.org/10.1109/TPDS.2012.278