Monday, May 18, 2020

The Music Of Rock Roll - 1899 Words

Introduction I love Rock Roll. So, put another dime in the jukebox baby.† - (Joan Jett). Still like that old time Rock Roll. That kind of music just soothes the soul, I reminisce about the days of old, with that old time Rock Roll.† - (Bob Segar). â€Å"You show us everything you ve got. You keep on dancin and the room gets hot. You drive us wild, we ll drive you crazy.† – (KISS). Music is the art of combining vocal or instrumental sounds (or both) to produce beauty of form, harmony and expression of emotion and it has always been an integral part of American culture. People of any race, age or social class can enjoy music as a popular form of entertainment. There are many different kinds of music, but Rock Roll is one of the biggest and most popular. Rock Roll began as a mixture of blues and country music and has been ever evolving while spawning numerous additional genres that share its roots. Many of today’s megahit artists have credited their style and success to the trailblazers of the early commercial music scene. From dive bars to huge arenas, most artists are out to accomplish the same thing: to tell a story. During the 1950 s, the relationship between whites and blacks was weak, but the music was going strong. There was diversity in music with performers singing blues, country, and classical music, however, the majority of the performers were black. With the existence of dramatic racial barriers, audiences were segregated and small. Many white-ownedShow MoreRelatedRock Music : Rock And Roll1834 Words   |  8 Pagesdesign for people who listen to Rock music, ranging from hard rock to death metal. Rock music is a genre of popular music that originated as rock and roll in the United States in the 1950s and developed into a range of different styles in the 1960s and later, particularly, in the United Kingdom. Musically, Rock has centered on electric guitar, usually as part of a rock group with electric bass guitar and drums. Rock music and fashion have been inextricably linked. Rock musicians were early adoptersRead MoreThe Music Of Rock And Roll1862 Words   |  8 PagesIn the 1950â€⠄¢s a new type of music emerged in the United States. Rock and Roll was here to stay. â€Å"Rock musicians not only addressed contemporary events, they pushed the conventional musical boundaries.† Rock and Roll had a significant impact on politics, the music industry, and pop culture in the United States during the 1960 s. â€Å"Music of the 1960’s often challenged political authority directly and unambiguously.† Rock musicians found themselves considering political involvement through theirRead MoreThe Music Of Rock And Roll Music847 Words   |  4 PagesHave you ever imagined what would our life look like if music never existed? Perhaps nothing changes or our life will fade and become depressed.That s why people need music and musician to color their lives. Among all types of musicians, the rock band musicians are the most avid music producers. Before the rise of Rock and Roll in the 1960s, the elderlies thought that Rock and Roll music was brutal and dirty. However, the younger generations found it attractive and pushed to a musicalRead MoreBand Music : Rock And Roll Music1383 Words   |  6 PagesRock and Rolls Music The United States is the origin of rock and roll music. It evolved as a popular music in the 1940’s and 1950’s from a combination of Afro-American genres such as jazz, blues, country music, gospel music. Rock and roll music has some elements that are evident in blues and country music of 1920’s. However, Rock music attained its status and name in 1950’s. Saxophone and Piano were the first instruments to be used in the performance of rock and roll music but were later supplementedRead MoreThe Birth of Rock and Roll Music2432 Words   |  10 Pagesteachers, but music changed the decade of the 1950s. Welcome to the decade, where rock ‘n’ roll music emerged. Rock ‘n’ roll changed the world, but it wasn’t just the music. The music created a movement. People were not afraid to be different. The Birth of Rock ‘n’ roll, created a major impact on many cultures and society. When I think of Rock ‘n’ roll mus ic, I think of the music, as a stepping stone for Americans. I think of Rock ‘n roll music as a stepping stone for Americans because the music reflectsRead MoreWhy Rock N Roll Music1404 Words   |  6 Pages There is a lot I have learned from the text, Mystery Train: Images of America in Rock ‘n’ Roll Music. Greil Marcus’ narratives of musicians, such as Elvis Presley, Bob Dylan, Bruce Springsteen, etc., introduces the readers to a deeper meaning behind their song lyrics and allows them to perceive American history through the eyes of the composers. However, it is important to discuss songs reflecting on current events affect on modern day society. I have found that most of the songs I reviewed wereRead MoreRock N Roll Changed Music2774 Words   |  12 PagesRock n Roll was everything the suburban 1950’s were not. While parents of the decade were listening to Frank Sinatra, Perry Como, and the Big Bands. Their children were moving on to a new beat.† (U.S. History) Teenagers started to like this new type of music called rock and roll. It became very popular and artists started to experiment with it which influenced the development of rock n roll through out the 50’s and 60’s. The experimentation with rock n roll changed music forever and greatly influencedRead MoreRock N Roll Changed Music2773 Words   |  12 Pages â€Å"Rock n Roll was everything the suburban 1950’s were not. While parents of the decade were listening to Frank Sinatra, Perry Como, and the Big Bands. Their children were moving on to a new beat.† (U.S. History) Teenagers started to like this new type of music called rock and roll. It became very popular and artists started to experiment with it which influenced the development of rock n roll throughout the 50’s and 60’s. The experimentation with rock n roll changed music forever and greatlyRead MoreThe Vietnam War and Rock and Roll Music Essay1572 Words   |  7 Pagesto the firebases, cassette rock and roll in one ear and door- gun fire in the other, or crouched under fire in a rice paddy while Jimi Hendrix music blares from the recorder held by the soldier next to him... Grunts linking arms in a beery E.M. club and screaming out the lyrics to the Animals We Gotta Get Out of This Place... The rock and roll war... To most of us, the Vietnam War has a rock and roll soundtrack. All the songs of theRead More The History of Rock and Roll Music Essay1037 Words   |  5 Pages The 1960s were the classic age of rock music. The main sub-genres were defined in the 1960s. The paradigm of rock music as the alternative to commercial pop music was established in the 1960s. Wild experimentation alloweds rock musicians to explore a range of musical styles that few musicians had attempted before 1966. Captain Beefheart and the Velvet Underground also created a different kind of rock music within rock music, a different paradigm within the new paradigm, one that will influence

Monday, May 11, 2020

The Tempest Power Essay - 1451 Words

The Tempest, often regarded as Shakespeare’s last play, displaces the theme of possession of control and command over other, commonly known as power. Ariel, Caliban and the courtiers from Milan, all demonstrate different levels of control. Prospero, the protagonist of the play, especially displays his ability to cast influence and affect others psychologically. The characters, their relationships and their use of power can be compared to the English government and society of the 17th Century. The play tells a story of Prospero, the Duke of Milan, was overthrown in a power struggle with his brother Antonio and then set adrift upon a raft bound to sink. After surviving the hardship and landing on a deserted island accompanied only by his†¦show more content†¦Prospero runs everything that happens so he can be considered the king of the island. He is in complete control of what occurs on the island because of his supernatural powers. He has the airy spirit of Ariel to w ork for him and carry out his orders, who shows no animosity towards Prospero s ruling. However, Ariel’s obedience doesn’t come without a price. Despite the strict social hierarchy, the nobles who dislike the king can still rebel with the lower class and topple the king. The reason for Ariel’s unwavering loyalty is that Prospero has control over him both physically and mentally. Ariel once askes Prospero to set him free: â€Å"I prithee, Remember I have done thee worthy service, Told thee no lies, made no mistakings, served Without or grudge or grumbling. Thou did promise To bate me a full year (Act 1 Sc. 2, 294-298).† Prospero responds harshly: â€Å"Dost thou forge From what torment I did free thee?,† reminding Ariel who was extricated from the witch Sycorax to be grateful. He further pressures Ariel with a series of questionings, shaming Ariel’s the lack of gratitude and threatening to tie him back to the tree (Act 1 Sc.2, 315-320). Horri fied by the thought of experiencing the same torture, Ariel feels obliged to pay back Prospero’s graciousness, forgetting the fact that he has already served faithfully for one year and nowShow MoreRelatedKnowledge As Power in The Tempest Essay1198 Words   |  5 PagesThis essay deals with the figure of Prospero as master of Shakespeares â€Å"The Tempest†, illustrating his power in all its expressions and explaining how it is based on knowledge. The first paragraph explains the context in which Prosperos power arises through the play and introduces his background and other main characters. In the second paragraph I discuss the relationship between Prospero and Caliban, a creature found in the island and submitted by the protagonist that attempts to civilize himRead MoreEssay on Quest for Power In The Tempest1208 Words   |  5 PagesQuest for Power In The Tempest      Ã‚   I suggest that engraved into humanitys essence is the intense desire for power. William Shakespeares play, The Tempest not only depicts this concept, but breaks it down for the reader; enabling effective analysis of this concept. Through notable characterization, Shakespeare is able to convey key concepts regarding the idea of power versus ambition. Specifically, the role that ambition and the moderation of ones ambition play in the effectiveness of controlRead More The Battle for Political Power in The Tempest Essay examples3273 Words   |  14 Pagescharacter, give him power. -- Abraham Lincoln Shakespeares The Tempest forms a world within itself. Within this world, many topics regarding government, power and colonization are addressed. Shakespeare tackles the discovery of new places and races, the relationship between the colonized and the colonist, old world ideologies on new soil, as well as theories on civilization and government. These aspects at the core reveal a very clear struggle for political power. Prosperos first majorRead More Prospero’s Abuse of Power in Shakespeares The Tempest Essay1311 Words   |  6 PagesProspero’s Abuse of Power in The Tempest      Ã‚  Ã‚   In William Shakespeares The Tempest, Prospero lives with his daughter Miranda on a deserted island.   On the surface, he appears to be a benevolent leader doing his best to protect and care for the inhabitants of the island, especially for Miranda.   On closer inspection, however, Prospero plays God, controlling and creating each individual to fit the mold he desires.   He takes advantage of his authority over the people and situations he encountersRead MoreThe Abuse of Power in Shakespeares Play, The Tempest Essay example976 Words   |  4 PagesThe play, The Tempest, by William Shakespeare is a very cleverly thought out piece of work. Shakespeare very deliberately inter-relates several different forms of power during the course of the play. There is political power, shown through the plethora of political characters and their schemes, while at the same time parodied by the comic characters. The power of magic and love, and its ability to reunite and absolve als o plays a major role in the play. Throughout the play, Prospero, the main characterRead MoreThe Tempest By William Shakespeare1603 Words   |  7 PagesShakespeare’s play, The Tempest, power is manifested in several forms: the investigation of the power of love, the power of magic and illusion, or the power of nature. However, in The Tempest, power is most clearly defined as dominance. Throughout the play, there is a universal pursuit of dominance over other people, dominance over property, or dominance over cultural ideals. These pursuits of dominance are used in an attempt to further ones authority, and, ultimately, one’s life. In The Tempest, a motif ofRead More tempcolon Confronting Colonialism and Imperialism in Aime Cesaires A Tempest1403 Words   |  6 PagesColonialism in A Tempest   Ã‚  Ã‚   A Tempest by Aime Cesaire is an attempt to confront and rewrite the idea of colonialism as presented in Shakespeare’s The Tempest.   He is successful at this attempt by changing the point of view of the story.   Cesaire transforms the characters and transposes the scenes to reveal Shakespeare’s Prospero as the exploitative European power and Caliban and Ariel as the exploited natives.   Cesaire’s A Tempest is an effective response to Shakespeare’s The Tempest because heRead More Conflict and Harmony in The Tempest Essay1390 Words   |  6 PagesConflict and Harmony in The Tempest   Ã‚  Ã‚   William Shakespeare describes a utopic world saturated with supernatural images and ideas which works to create the mysterious island where The Tempest takes place.   This is one of Shakespeares best examples of how a natural harmony reveals itself through the actions of discourse and confusion.   To illustrate this idea best one must examine the historical context upon which The Tempest is based.   Because this play was published in the early 1600sRead MoreLove And Marriage In Shakespeares The Tempest1681 Words   |  7 PagesLove and Marriage in The Tempest William Shakespeare’s play The Tempest (1610-11) includes two important themes: love and marriage. Throughout the play, Shakespeare portrays love as a force that brings people together, but also as a thing that people take advantage of. Prospero is the main manipulator of love in this play. By using his daughter Miranda’s feelings and having her marry Ferdinand, he manages to strengthen his own political power. Also, most of the instances of love in this play areRead MoreWilliam Shakespeare s The Tempest1267 Words   |  6 Pagessubtle allusions to the concurrent events in the English government. This is evident in his well known and final play, The Tempest. The story of The Tempest tells the tale of Prospero, a fallen duke forced to live on a desolate island in exile. He intends to regain his dukedom and seek revenge upon those who wronged him. During his time on the island, Prospero masters the power of illusion and uses it to manipulate the island, creating the outc ome he always intended to happen. He differs from the traditional

Wednesday, May 6, 2020

The First Two Years Body And Mind - 1299 Words

1. Chapter 3 â€Å"The First Two Years: Body and Mind† section â€Å"Surviving in Good Health† is about the development of humans during their first two years of life. It explains infant survival and maternal education (Berger, 104). Studies show that educated women have healthier children due to the fact that they are much more informed about the health factors such when it comes to children. In contrast to uneducated women, educated women have less children than those who are uneducated. (Berger, 104) Another point in this topic that is essential is the research and studies that this chapter provides, such as sudden infant death syndrome (SIDS), immunizations, and nutrition (Berger,105-108). Immunization among children, especially infants, are highly pursued so they are not threatened by deadly diseases such as smallpox, polio, and measles (Berger, 107). Although, â€Å"infants tend to react irritable and feverish for a day or so,† from the vaccines, itâ€℠¢s concluded that the side effects from vaccinations are much more safer than the risks from the actual diseases if caught (Berger, 108). The fear of immunization for infants leads to a greater risk of its development causing the child to become sick easily and have a higher chance of developing an autism spectrum disorder. Nutrition plays a huge role in an infant’s development and is the most important factor to its growth. Breast milk is a nutritional source of food and energy for an infant at its early stages in life. It isShow MoreRelatedHow did Descartes Explain the Relationship between Mind and Body? 1092 Words   |  5 Pages Across the years, many scientists and philosophers believed that a human being is made up by mind and body (Radner, 1971). Some of them believed that the mind-soul is something different from the body and each of them works by themselves without any interaction between them (Radner, 1971). The other point of view said that body and mind works together as a unity and mutually influences each other and the result is the human being. This view had been held by great figures like the Greek philosopherRead MoreEssay on A challenge to Materialism1118 Words   |  5 Pagesphilosophy of mind-body dualism. I will begin by addressing the framework of Cartesian dualism. Then I will examine the problems of individuation and identity as they relate to Descartes. Hopefully, after explaining Descartes’ reasoning and subsequently offering my response, I can show with some degree of confidence that the issues of individuation and identity offer a challenge to the Cartesians’ premise o f mind-body dualism. Before diving into a critical examination of these two issues, it wouldRead MoreDualism And Personalism985 Words   |  4 Pagesphilosophy that hypothesizes our mind is more then just our body. Dualists all deny that the mind is the same as the brain. In contrast Personalism is a philosophy that says our mind and body are one and the same. Personalists regard personhood as the fundamental notion that which gives meaning to all reality. We will explore their differences through their impact on abortion, death and politics. Dualism is a philosophy that in its most basic form holds that the mind is comprised of a nonphysicalRead Moresituation in ethic Essay1383 Words   |  6 Pagesfundamental problems, such as those connected with reality, existence, knowledge, values, reason, mind and language.The influences of philosophy and physiology are discover by ancient Greeks such as Aristotle and Plato. In the seventeenth century, Rene Descartes suggested the concept of dualism in which the mind and body exist as two separate entities. Descartes believed that the interaction between mind and body created the experience of reality. Physiology and Philosophy is established under school ofRead MoreThe Mind And Body Problem1046 Words   |  5 PagesDecember 13, 2014 PHILO 1100-091 The Mind and Body Problem The issue of the origins of consciousness has been a problem that has philosophers and scientists alike, puzzled for years. Is it a matter of science? Can it be explained through neurobiological processes or is it just something that simply cannot be reduced to words? Rene Descartes had struggled to explain this problem through his idea of substance dualism. This idea states that the mind and body are of two separate worlds, the physical worldRead MoreEssay about Rene Descartes1730 Words   |  7 Pages He was educated at the Jesuit college of La Fleche in Anjou. He entered the college at the age of eight years, just a few months after the opening of the college in January, 1604. At La Fleche, Descartes formed the habit of spending the morning in bed. His health was poor and he was allowed to remain in bed until 11 oclock in the morning. This habit and custom he maintained until the year of his death. While in bed he engaged in systematic meditation. During his meditations, he was struck by theRead MoreDescartes’ Arguments for the Existence of Body as Distinct from the Mind and His Justifications to Princess Elizabeth of Bohemia 1468 Words   |  6 PagesDescartes Two years after Descartes published his meditations on first philosophy, Princess Elisabeth of Bohemia wrote with questions concerning the relationship between the immaterial soul and the corporeal body- specifically how anything immaterial could produce physical effects. She was neither the first nor the last to question this practical application of Descartes’ dualism, but her questions elicited the most comprehensive attempt to answer the question. In this paper I will examine Descartes’Read MoreThe Between Mind And Body1056 Words   |  5 PagesThere is no real answer for the question about if mind and body are the same or different, a person is made of mind and body and the both have different characteristics. Rene Descartes asked the question what am I. he gives and answer to the question by saying he is a thinking thig, if the body and mind are different from one other, mind can also continue with no body because it is not import for what he is. Moreover body i s breakable and extender and mind is not breakable and non-extended, that is aRead MoreI, Myself, And My Body1222 Words   |  5 Pagesand My Body The mind is about mental processes and thought, while the body is the physical aspects of the brain. For years, philosophers have been perplexed by the mind-body problem. The mind is about mental processes and thought, while the body is the physical aspects of the brain. The mind-body problem discusses the mind and body, along with the relationship between them. Dualists and monists are the two types of people that take a stand on the issue. While Dualism may spilt mind and body, monismRead MoreHow Does Descartes Argue That Mind And Body Are Distinct?986 Words   |  4 PagesTopic: How does Descartes argue that mind and body are distinct? Is he right? Am I real, or imaginary? In the First Meditation, Rene Descartes presents the main falsehoods in which he believed during his life, and the subsequent faultiness he experienced concerning the body of knowledge. The philosopher considers that it is never too late to rethink the knowledge about his personal being from the very foundatio ns, and builds his thoughts on a certain ground starting from common things. It would be

What is Chromosome 21 Free Essays

Down syndrome (DS) is a condition in which extra genetic material causes delays in the way a child develops, and often leads to mental retardation. It affects 1 in every 800 babies born. The symptoms of Down syndrome can vary widely from child to child. We will write a custom essay sample on What is Chromosome 21? or any similar topic only for you Order Now While some kids with DS need a lot of medical attention, others lead very healthy and independent lives. Though Down syndrome can’t be prevented, it can be detected before a child is born. The health problems that can go along with DS can be treated, and there are many resources within communities to help kids and their families who are living with the condition. Normally, at the time of conception a baby inherits genetic information from its parents in the form of 46 chromosomes: 23 from the mother and 23 from the father. In most cases of Down syndrome, however, a child gets an extra chromosome – for a total of 47 chromosomes instead of 46. It’s this extra genetic material that causes the physical and cognitive delays associated with DS. Although no one knows for sure why DS occurs and there’s no way to prevent the chromosomal error that causes it, scientists do know that women age 35 and older have a significantly higher risk of having a child with the condition. At age 30, for example, a woman has less than a 1 in 1,000 chance of conceiving a child with DS. Those odds increase to 1 in 400 by age 35. By 42, it jumps to about 1 in 60. How Does Down Syndrome Affect a Child? Kids with Down syndrome tend to share certain physical features such as a flat facial profile, an upward slant to the eyes, small ears, a single crease across the center of the palms, and an enlarged tongue. A doctor can usually tell if a newborn has the condition through a physical exam. Low muscle tone and loose joints are also characteristic of children with DS, and babies in particular may seem especially â€Å"floppy. Though this can and often does improve over time, most children with DS typically reach developmental milestones – like sitting up, crawling, and walking – later than other kids. At birth, kids with DS are usually of average size, but they tend to grow at a slower rate and remain smaller than their peers. For infants, low muscle tone may con tribute to sucking and feeding problems, as well as constipation and other digestive issues. In toddlers and older children, there may be delays in speech and self-care skills like feeding, dressing, and toilet teaching. Down syndrome affects kids’ cognitive abilities in different ways, but most have mild to moderate mental retardation. Kids with DS can and do learn, and are capable of developing skills throughout their lives. They simply reach goals at a different pace – which is why it’s important not to compare a child with DS with typically developing siblings or even other children with the condition. Kids with DS have a wide range of abilities, and there’s no way to tell at birth what they will be capable of as they grow up. Medical Problems Associated with Down Syndrome. While some kids with DS have no other health problems, others may experience a host of medical issues that require extra care. For example, half of all children born with DS also have congenital heart defects and are prone to developing pulmonary hypertension (high blood pressure in the lungs). A pediatric cardiologist can monitor these types of problems, many of which can be treated with medication or surgery. Approximately half of all kids with DS also have problems with hearing and vision. Hearing loss can be related to fluid buildup in the inner ear or to structural problems of the ear itself. Vision problems commonly include amblyopia (lazy eye), near- or farsightedness, and an increased risk of cataracts. Regular evaluations by an audiologist and an ophthalmologist are necessary to detect and correct any problems before they affect a child’s language and learning skills. Other medical conditions that may occur more frequently in children with DS include thyroid problems, intestinal abnormalities, seizure disorders, respiratory problems, obesity, an increased susceptibility to infection, and a higher risk of childhood leukemia. Fortunately, many of these conditions are treatable. What is Chromosome 21? According to wikipedia. org, Chromosome 21 is one of the 23 pairs of chromosomes in humans. People normally have two copies of this chromosome. The trisomy of the 21 causes Down Syndrome. Chromosome 21 is the smallest human chromosome, spanning almost 47 million nucleotides (the building material of DNA) and representing about 1. 5 percent of the total DNA in cells. The Human Genome Project announced that they had determined the sequence of base pairs that make up this chromosome. Chromosome 21 was the second human chromosome to be fully sequenced. Chromosome 21 likely contains between 200 and 400 genes. These include: †¢ APP: amyloid beta (A4) precursor protein (peptidase nexin-II, Alzheimer disease) †¢ CBS: cystathionine-beta-synthase †¢ CLDN14: claudin 14 †¢ HLCS: holocarboxylase synthetase (biotin-(proprionyl-Coenzyme A-carboxylase (ATP-hydrolysing)) ligase) †¢ KCNE1: potassium voltage-gated channel, Isk-related family, member 1 †¢ KCNE2: potassium voltage-gated channel, Isk-related family, member 2 †¢ LAD: leukocyte adhesion deficiency (symbols are ITGB2, CD18, LCAMB) †¢ SOD1: superoxide dismutase 1, soluble (amyotrophic lateral sclerosis 1 (adult)) †¢ TMPRSS3: transmembrane protease, serine 3. Effects of Chromosome 21 The effects of chromosome 21 is best felt by the conditions that are associated with its lack or mutation. These include: Cancer Rearrangements (translocations) of genetic material between chromosome 21 and other chromosomes have been associated with several types of cancer. For example, acute lymphoblastic leukemia (a type of blood cancer most often diagnosed in childhood) has been associated with a translocation between chromosomes 12 and 21. Another form of leukemia, acute myeloid leukemia, has been associated with a translocation between chromosomes 8 and 21. Down Syndrome In a small percentage of cases, Down syndrome is caused by a rearrangement of chromosomal material between chromosome 21 and another chromosome. As a result, a person has the usual two copies of chromosome 21, plus extra material from chromosome 21 attached to another chromosome. These cases are called translocation Down syndrome. Researchers believe that extra copies of genes on chromosome 21 disrupt the course of normal development, causing the characteristic features of Down syndrome and the increased risk of medical problems associated with this disorder. Mental Retardation Other changes in the number or structure of chromosome 21 can have a variety of effects, including mental retardation, delayed development, and characteristic facial features. In some cases, the signs and symptoms are similar to those of Down syndrome. Changes to chromosome 21 include a missing segment of the chromosome in each cell (partial monosomy 21) and a circular structure called ring chromosome 21. A ring chromosome occurs when both ends of a broken chromosome are reunited. Alzheimer’s Disease. Duplication in Amyloid precursor protein (APP) locus (duplicated segment varies in length but includes APP) on Chromosome 21 was found to cause early onset familial Alzheimer’s disease (AD) in a french family set (Rovelet-Lecrux et al) and a dutch family set (Sleegers et al). Compared to AD caused by missense mutations in APP, the frequency of the AD caused by APP duplications is significant. ALL the patients that have an extra copy of APP gene due to the locus duplication show AD with severe Cerebral amyloid angiopathy (CAA). How to cite What is Chromosome 21?, Papers

What is Chromosome 21 Free Essays

Down syndrome (DS) is a condition in which extra genetic material causes delays in the way a child develops, and often leads to mental retardation. It affects 1 in every 800 babies born. The symptoms of Down syndrome can vary widely from child to child. We will write a custom essay sample on What is Chromosome 21? or any similar topic only for you Order Now While some kids with DS need a lot of medical attention, others lead very healthy and independent lives. Though Down syndrome can’t be prevented, it can be detected before a child is born. The health problems that can go along with DS can be treated, and there are many resources within communities to help kids and their families who are living with the condition. Normally, at the time of conception a baby inherits genetic information from its parents in the form of 46 chromosomes: 23 from the mother and 23 from the father. In most cases of Down syndrome, however, a child gets an extra chromosome – for a total of 47 chromosomes instead of 46. It’s this extra genetic material that causes the physical and cognitive delays associated with DS. Although no one knows for sure why DS occurs and there’s no way to prevent the chromosomal error that causes it, scientists do know that women age 35 and older have a significantly higher risk of having a child with the condition. At age 30, for example, a woman has less than a 1 in 1,000 chance of conceiving a child with DS. Those odds increase to 1 in 400 by age 35. By 42, it jumps to about 1 in 60. How Does Down Syndrome Affect a Child? Kids with Down syndrome tend to share certain physical features such as a flat facial profile, an upward slant to the eyes, small ears, a single crease across the center of the palms, and an enlarged tongue. A doctor can usually tell if a newborn has the condition through a physical exam. Low muscle tone and loose joints are also characteristic of children with DS, and babies in particular may seem especially â€Å"floppy. Though this can and often does improve over time, most children with DS typically reach developmental milestones – like sitting up, crawling, and walking – later than other kids. At birth, kids with DS are usually of average size, but they tend to grow at a slower rate and remain smaller than their peers. For infants, low muscle tone may con tribute to sucking and feeding problems, as well as constipation and other digestive issues. In toddlers and older children, there may be delays in speech and self-care skills like feeding, dressing, and toilet teaching. Down syndrome affects kids’ cognitive abilities in different ways, but most have mild to moderate mental retardation. Kids with DS can and do learn, and are capable of developing skills throughout their lives. They simply reach goals at a different pace – which is why it’s important not to compare a child with DS with typically developing siblings or even other children with the condition. Kids with DS have a wide range of abilities, and there’s no way to tell at birth what they will be capable of as they grow up. Medical Problems Associated with Down Syndrome. While some kids with DS have no other health problems, others may experience a host of medical issues that require extra care. For example, half of all children born with DS also have congenital heart defects and are prone to developing pulmonary hypertension (high blood pressure in the lungs). A pediatric cardiologist can monitor these types of problems, many of which can be treated with medication or surgery. Approximately half of all kids with DS also have problems with hearing and vision. Hearing loss can be related to fluid buildup in the inner ear or to structural problems of the ear itself. Vision problems commonly include amblyopia (lazy eye), near- or farsightedness, and an increased risk of cataracts. Regular evaluations by an audiologist and an ophthalmologist are necessary to detect and correct any problems before they affect a child’s language and learning skills. Other medical conditions that may occur more frequently in children with DS include thyroid problems, intestinal abnormalities, seizure disorders, respiratory problems, obesity, an increased susceptibility to infection, and a higher risk of childhood leukemia. Fortunately, many of these conditions are treatable. What is Chromosome 21? According to wikipedia. org, Chromosome 21 is one of the 23 pairs of chromosomes in humans. People normally have two copies of this chromosome. The trisomy of the 21 causes Down Syndrome. Chromosome 21 is the smallest human chromosome, spanning almost 47 million nucleotides (the building material of DNA) and representing about 1. 5 percent of the total DNA in cells. The Human Genome Project announced that they had determined the sequence of base pairs that make up this chromosome. Chromosome 21 was the second human chromosome to be fully sequenced. Chromosome 21 likely contains between 200 and 400 genes. These include: †¢ APP: amyloid beta (A4) precursor protein (peptidase nexin-II, Alzheimer disease) †¢ CBS: cystathionine-beta-synthase †¢ CLDN14: claudin 14 †¢ HLCS: holocarboxylase synthetase (biotin-(proprionyl-Coenzyme A-carboxylase (ATP-hydrolysing)) ligase) †¢ KCNE1: potassium voltage-gated channel, Isk-related family, member 1 †¢ KCNE2: potassium voltage-gated channel, Isk-related family, member 2 †¢ LAD: leukocyte adhesion deficiency (symbols are ITGB2, CD18, LCAMB) †¢ SOD1: superoxide dismutase 1, soluble (amyotrophic lateral sclerosis 1 (adult)) †¢ TMPRSS3: transmembrane protease, serine 3. Effects of Chromosome 21 The effects of chromosome 21 is best felt by the conditions that are associated with its lack or mutation. These include: Cancer Rearrangements (translocations) of genetic material between chromosome 21 and other chromosomes have been associated with several types of cancer. For example, acute lymphoblastic leukemia (a type of blood cancer most often diagnosed in childhood) has been associated with a translocation between chromosomes 12 and 21. Another form of leukemia, acute myeloid leukemia, has been associated with a translocation between chromosomes 8 and 21. Down Syndrome In a small percentage of cases, Down syndrome is caused by a rearrangement of chromosomal material between chromosome 21 and another chromosome. As a result, a person has the usual two copies of chromosome 21, plus extra material from chromosome 21 attached to another chromosome. These cases are called translocation Down syndrome. Researchers believe that extra copies of genes on chromosome 21 disrupt the course of normal development, causing the characteristic features of Down syndrome and the increased risk of medical problems associated with this disorder. Mental Retardation Other changes in the number or structure of chromosome 21 can have a variety of effects, including mental retardation, delayed development, and characteristic facial features. In some cases, the signs and symptoms are similar to those of Down syndrome. Changes to chromosome 21 include a missing segment of the chromosome in each cell (partial monosomy 21) and a circular structure called ring chromosome 21. A ring chromosome occurs when both ends of a broken chromosome are reunited. Alzheimer’s Disease. Duplication in Amyloid precursor protein (APP) locus (duplicated segment varies in length but includes APP) on Chromosome 21 was found to cause early onset familial Alzheimer’s disease (AD) in a french family set (Rovelet-Lecrux et al) and a dutch family set (Sleegers et al). Compared to AD caused by missense mutations in APP, the frequency of the AD caused by APP duplications is significant. ALL the patients that have an extra copy of APP gene due to the locus duplication show AD with severe Cerebral amyloid angiopathy (CAA). How to cite What is Chromosome 21?, Papers

Management Accounting Reporting - Periodic Variance Analysis

Question: 1. Discuss the importance of management accounting for your selected organisation and differentiate between management accounting and financial accounting. 2. Evaluate different classifications of costs (types, behaviour, function and relevance) with examples. 3. Explain the meaning of variance analysis and discuss the most commonly derived variances, outlining the problems and limitations. 4. Identify different operational budgets and explain the advantages of preparing. Answer: Introduction Management Accounting is a system of partnering in management decision making. The main priority is to give the right information to the right person at the right time.The management accounting reports help the decision makers in their day to day management and control of their functions.This report attempts to describe how Management Accounting can help M/s Silicon Inc., operating in the Automobile components manufacturing industry, to improve its operating efficiency by controlling costs and improving profitability. Section I discusses the concept of Management Accounting, its importance and also distinguishes it with Financial Accounting. Section II evaluates the various types of costs, their behaviour, functions relevance. Section III explains the meaning of variance analysis, its relevance limitations. Section IV identifies different operational budgets and the advantages of preparing them. Section I: Management Accounting Importance Relevance Management accounting basically relies on the financial accounting data and presents it in a manner and format relevant to the requirement of the decision makers. These reports are prepared and shared on periodic basis like weekly/ fortnightly/ monthly etc. For eg. a weekly scrap generation report can help the production manager to analyse the in-process losses and decide on machine calibration/preventive maintenance in a timely manner. A monthly labour efficient variance report can help the Human Resources manager to analyse the labour efficiency issue and address them in a timely manner The benefits of Management Accounting are given below: Proper presentation financial data Managers are able to timely decisions Better equips managers for decision makers There will be better acceptability for every decision taken The entire organisation will speak the same language Management accounting vs Financial Accounting Difference between both the methods is illustrated in a tabular form below Sl. No. Particulars Management Accounting Financial Accounting 1. Used by People inside the organization People outside the organization such as shareholders, Government etc. 2. Relevance Supports decision making Reports the end result of the business 3. Mandatory? No Yes 4. Flexibility Reporting is flexible according to need Reporting requirement is rigid 5. Data coverage Current issues and future forecast Past data upto the reporting date Periodicity As per requirement End of every accounting period 6. 7. Reports Prepared in customised formats As prescribed by standards such as GAAP or IFRS 8. End user focus Focuses on each department or individual Pertains to the entire organization 9. Rules No legal requirement or rule As prescribed by standards such as GAAP or IFRS 10. Format No prescribed format There are specific formats for presenting data Section II: Costs Types of costs All costs can be categorised based on the following Relevance Behaviour Function Each of these are explained below Classification by Relevance Sunk Cost Sunk cost is also called as historic cost. This cost is not considered relevant for decision making as it has already been incurred and cannot be recovered. Example Fixed assets purchased. Opportunity Cost It is a cost that arises due to non-selection of second best alternative .There is cost directly incurred in this case. It is the value of the foregone alternative which is considered relevant for decicsion making. This helps in evaluating the various investment. Example, a company has certain spare machine in the factory where it can either put to use and generate certain output or it can sell it out. If it decides to sell it, then it has to forgo the option of generating the output and the net income which the product would have earned. The foregone income is the opportunity cost Differential Cost Differential cost refers to the difference between the two available alternatives courses of action. If the organisation chooses one alternative against another, then if would have to incur certain incremental costs. Differential cost helps in choosing the better alternative over the others. In the above example, the normal costs of maintaining the machine would not be required to be incurred after sale. The savings in maintenance cost will become the differential cost. Classification by Behaviour Fixed Cost- Fixed cost do not vary with level of production output. This is independent of any business activity or volume of production. Example, Administration Staff salary, Rent Variable Cost The variable cost changes according to the change in level of activity , the higher activity tends to higher variable cost and vise. Material cost , labor cost are the example of variable cost Mixed Cost- Costs which have both fixed and variable components. For example Store Consumable are consumed in machines according to design and any consumption beyond a certain limit will increase with an increase in the level of output. All the three above costs can be graphically represented as follows Classification by Function Product cost Product Costs are all those costs incurred towards manufacturing a particular product. Product cost is further classified into the following: Direct Materials All the costs incurred to purchase the raw materials Direct Labour The cost of labour time spent in manufacturing Manufacturing Overheads All the indirect costs incurred in production excluding the direct material labour. Period Cost Period cost are all the costs other that the Product cost. Example marketing costs, administrative costs etc. It is the cost of running the business. These costs cannot be assigned to the products. Most of the time, these costs are not manufacturing costs. The above costs can are explained in the below diagram Section III: Variance Analysis Meaning Variance Analysis essentially compares the actual performance with respect to the planned performance. Such analysis can give businesses good insights into the causes of not achieving the planned profits. Identification of root cause helps in taking the proper corrective actions and prevent it from recurring. This is a very effective control mechanism. Types of Variances The variances can be broadly classified as in the diagram below These broad variances and the further subdivisions are explained below. Sales Variance Sales variance measures change in profit due to a variance in sales. The Sales Volume can be on account of Sales Volume variance Sales Price variance. Sales Volume variance = (Actual Unit Soldx Standard Profit) (Budgeted Units Sold x Standard Profit) Favourable Sales Volume indicates a higher actual profit than the budgeted profit due to more than expected sales achieved through better marketing for the product in the market Sales Price variance = (Actual price x Actual Units sold) (Standard price x Actual Units sold) A favourable Sales price variance indicates the product has been able to fetch a better price in the market through better negotiation and demand. Material Variance The above variance is derived by differentiating the actual material cost versus the standard material cost. This can be a result of a Material Price variance or a Material Usage variance. Material Price Variance = (Actual Price x Actual Quantity) (Standard Pricex Actual Quantity) A favourable material price variance indicates a probable slump in the market due to which raw material is available at a cheaper price. It may also indicate a good negotiation. Material Usage Variance = (Actual quantityx Standard price) (Standard Quantity x Standard price) This can be further divided into Material Mix variance Material Yield variance. Material mix variance occurs when there a change in the product mix versus the standard mix. In such circumstances, if the cheaper material is used less in place of the costlier material due to a change in mix, then it can result in a adverse material mix variance. A lesser usage of material vis a vis the standard design can result in a favourable yield variance. This may be due to better shop floor control and regular maintenance of machines. Labour Variance This is the difference between the Actual Labour cost versus the Standard Labour cost. This can be a result of a Labour Rate variance or a Labour Efficiency variance. Labour Rate Variance = (Actual Ratex Actual Hours) (Standard Rate x Actual Hours) A favourable Labour rate variance indicates that labour is available at cheaper rates in the market Labour Efficiency Variance = (Actual hours x Standard Rate) (Standard hours x Standard Rate) A favourable labour efficiency variance indicates an overall improvement in efficiency of the labour employed. This may be due to better motivation and better working conditions in the factory. Overhead variance This is the measure of variance between the standard overhead expenses versus the actual overhead expense. This may be a result of operational efficiency and cost saving initiatives. It may also be a result of wrong estimation of standards. Problems Limitations Though variance analysis is a good tool to identify inefficiencies in the system, the method has certain inherent limitations which are as follows This is not universally applicable and works mostly in manufacturing indutries Not practical in non-standard production process/batches An error in standard setting can give wrong results This method requires regular monitoring and tracking failing which results cannot be achieved. Managers would be tempted to build budget slack thereby making the process ineffective Possibility of compromising on product quality for the sake of improving yield variance Section IV: Operational Budget Operational budget is projects the financial plan of a business for a defined period of time. Operational budget requires proper planning of all the phases of operations. Types of Operational Budget The most common types of operational budgets are explained below Profit Budget Here both the revenue expense budgets are combined to arrive at gross and net profits. In this process the adequacy of revenue vis a vis the expense in evaluated. This helps in allocating managers with their share of organisations performance. Revenue (Sales) Budget Revenue budget is fixed after studying the market and scope for expansion of business. It projects the sales for the budget period and identifies the revenues generating areas. Purchase Budget Proper vendor selection, exploring market and availability of the raw material is the important parameter here. Timing and volume planning will ensure availability of stock adequate to cater to production budget. Production Budget A good production budget will be set in such a way that there is a proper balance between an overproduction and a stock out situation. Volume and timing of production is also set in this process for the budget period. Direct Labour Budget Proper manning and proper matching of the right job with the right skill set are important parameters to be considered here. Importance of Operational Budget Regular tracking and monitoring helps in maintaining revenue and cost levels at optimum Helps in projecting future expenses with reasonable level of accuracy Helps in identifying potential setbacks and equips to recover from them Ensure accountability from the managers due to their ongoing involvement and regular monitoring Section V: Recommendation Conclusion Management accounting, through its process of timely reporting, periodic variance analysis and budgeting perfectly complements the Employees and Managers in their day to day decision making process. The management accounting reports also have a high level of accuracy as most of the data is derived out of financial accounting data. A robust Management Accounting system which gives timely reports and timely and useful information helps all departments in achieving their results which collectively contributes towards operational efficiency, controlling costs and improving profitability. It is hence recommended that a robust Management Accounting system be implemented in SiliconInc. References businessdictionary.com, n.d. Management Accounting, [Online], Available at:https://www.businessdictionary.com/definition/management-accounting.html, [Accessed date: March 27,2016] debitoor.com, n.d. Management accounting - What is Management accounting?, [Online], Available at: https://debitoor.com/dictionary/management-accounting, [Accessed date: March 27, 2016] diffen.com, n.d. Financial Accounting vsManagement accounting, [Online], Available at: https://www.diffen.com/difference/Financial_Accounting_vs_Management_Accounting, [Accessed date: March 27, 2016] keydifferences.com, n.d. 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Managerial Accounting and Cost Classification, [Online], Available at:https://ww2.nscc.edu/swanson_l/ACCT1020/Presentations/Ch%2018%20Managerial%20Accounting.pdf, [Accessed date: March 27, 2016] accounting-simplified.com, n.d. Variance Analysis, [Online], Available at: https://accounting-simplified.com/management/variance-analysis/, [Accessed date: March 27, 2016] tutor2u.com, n.d. Variances - Introduction, [Online], Available at: https:// www.tutor2u.net/business/reference/variances-introduction, [Accessed date: March 27, 2016] accounting-simplified.com, n.d. Limitations of Standard Costing Variance Analysis, [Online], Available at: https://accounting-simplified.com/management/variance-analysis/disadvantages-of-standard-costing-and-variance-analysis.html, [Accessed date: March 27, 2016] community.plu.edu, n.d. Operational Budgeting, [Online], Available at: https://community.plu.edu/~mgtacctg/operational_budgeting.htm, [Accessed date: March 27, 2016] wysant.com, n.d. 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