The History of the Zipper and How It Became Mainstream

The History of the Zipper and How It Became Mainstream It was a long way up for the humble zipper, the mechanical wonder that has kept our lives together in many ways. The zipper has passed through the hands of several dedicated inventors, though none convinced the general public to accept the zipper as part of everyday life. It was the magazine and fashion industry that made the novel zipper the popular item it is today. Bettmann Archive / Getty Images The story begins when Elias Howe, inventor of the sewing machine, who received a patent in 1851 for an Automatic, Continuous Clothing Closure. It didnt go much further beyond that, though. Perhaps it was the success of the sewing machine, that caused Elias not to pursue marketing his clothing closure system. As a result, Howe missed his chance to become the recognized Father of the Zip. Forty-four years later, inventor Whitcomb Judson marketed a Clasp Locker device similar to system described in the 1851 Howe patent. Being first to market, Whitcomb got credit for being the inventor of the zipper. However, his 1893 patent did not use the word zipper.   The Chicago inventors Clasp Locker was a complicated hook-and-eye shoe fastener. Together with businessman Colonel Lewis Walker, Whitcomb launched the Universal Fastener Company to manufacture the new device. The clasp locker debuted at the 1893 Chicago Worlds Fair and was met with little commercial success. Gideon Sundbck / Public domain / via Wikimedia Commons It was a Swedish-born electrical engineer named Gideon Sundback whose work helped make the zipper the hit it is today. Originally hired to work for the Universal Fastener Company, his design skills and a marriage to the plant-managers daughter Elvira Aronson led to a position as head designer at Universal. In his position, he improved the far from perfect Judson C-curity Fastener. When Sundbacks wife died in 1911, the grieving husband busied himself at the design table.  By December of 1913, he came up with what would become the modern zipper. Gideon Sundbacks new-and-improved system increased the number of fastening elements from four per inch to 10  or 11, had two facing-rows of teeth that pulled into a single piece by the slider and increased the opening for the teeth guided by the slider. His patent for the Separable Fastener was issued in 1917.   Sundback also created the manufacturing machine for the new zipper. The S-L or scrapless machine took a special Y-shaped wire and cut scoops from it, then punched the scoop dimple and nib and clamped each scoop on a cloth tape to produce a continuous zipper chain. Within the first year of operation, Sundbacks zipper-making machine was producing a few hundred feet of fastener per day. The popular zipper name came from the B. F. Goodrich Company, which decided to use Gideons fastener on a new type of rubber boots or galoshes. Boots and tobacco pouches with a zippered closure were the two chief uses of the zipper during its early years. It took 20 more years to convince the fashion industry to seriously promote the novel closure on garments. In the 1930s, a sales campaign began for childrens clothing featuring zippers. The campaign advocated zippers as a way to promote self-reliance in young children as the devices made it possible for them to dress in self-help clothing.   A landmark moment happened in 1937 when the zipper beat the button in the Battle of the Fly. French fashion designers raved over the use of zippers in mens trousers and Esquire magazine declared the zipper the Newest Tailoring Idea for Men. Among the zippered flys many virtues was that it would exclude The possibility of unintentional and embarrassing disarray.   The next big boost for the zipper came when devices that open on both ends arrived, such as on jackets. Today the zipper is everywhere and is used  in clothing, luggage, leather goods and countless other objects. Thousands of zipper miles are produced daily to meet the needs of consumers, thanks to the early efforts of the many famous zipper inventors.

Encouraging Trends in Trucking 2,800+ Jobs Since June!

Encouraging Trends in Trucking 2,800+ Jobs Since June! According to the U.S. Labor Department, the for-hire trucking sector gained 2,800 jobs in July, putting its total employment figure at more than 1.46 million, the highest it’s seen in more than 8 years. More broadly, the transportation and warehousing industry saw an increase of 14,400 jobs. Total non-farm employment jobs went up by 215,000 this month too- the overall unemployment rate is still at 5.3%, the lowest it’s been longer than seven years. Factors for the increases include baby boomers retiring, women leaving the workforce, or job skills no longer matching up. Other fields that saw major gains this quarter were retail, health care, professional and technical services, and financial activities.While the rise may have fallen short of economists’ expectations, it’s good news for truckers and warehouse and transportation professionals across the country.Stay tuned for further updates as the next quarter looms!Economic Watch: Trucking, Overall Employme nt ImproveRead More at TruckingInfo

Measuring the reactions of the enzymes catecholase in different levels Lab Report

Measuring the reactions of the enzymes catecholase in different levels of pH in different tempereture - Lab Report Example Temperature rise of about 10oC normally doubles or triples the rate of enzymatic reactions. However beyond the optimum temperature the enzyme activity decreases. If catecholase activity is minimally affected at different temperatures and pH then it can be hypothesized that it has a large range of optimal activity. The aim of this experiment was to test the effect of temperature and pH on the enzymatic activity of catecholase. The effect of catecholase enyme at different temperatures, 0 and 37oC were tested at different levels of pH 2, 4, 7 and 12. Three tubes for each pH were set up and labelled A, B and C. To three tubes in each pH 3ml of the pH solution was added and 2ml of banana extract (substrate). To two tubes 1ml of the enzyme (potato extract) was added while the third tube the enzyme was not added and acted as the control. The test tubes were then shaken and put in the appropriate temperature and the optical density measured after three minutes. The reaction rate was the highest at all temperatures at pH 7. At room temperature the reaction rate was the highest in the tube without the enzyme. pH 4 and 12 had the lowest reaction rates at all temperatures. The reaction rates were highest between 0oC and room temperature in the presence of catecholase and lowest at 0oC without the enzyme. Catechol oxidase (catecholase) is a polyphenol oxidase enzyme present in many plants (Aniszewski et al. 2008). It is responsible for catalysing the reaction between oxygen and hydroxylated benzenes leading to the production of quinines and water. The enzyme mediated reaction rate was the highest at physiological pH and at temperatures between zero and room temperature. This shows that the enzyme has a large range of optimal temperatures. However, it has a narrow range of optimal pH. The narrow pH range during which catecholase activity was the highest is due to the effect of pH on the redox

Internet Law Essay Example | Topics and Well Written Essays - 3750 words

Internet Law - Essay Example Before embarking upon the topic under study, it would be advisable to precisely define intellectual property. The term intellectual property simply refers to the assets that are the outcome of the intellect or ideas of an individual or a group of individuals, which solely belongs to the author or the individual on the one hand, and the organisation to whom its rights have been sold or delegated by the individual creating the intellectual property, and these types of intellectual property can either be tangible or intangible. The term Intellectual Property (IP) reflects the idea that its subject matter is the product of the mind or the intellect.'These could be in the form of Patents; Trademarks; Geographical Indications; Industrial Designs; Layout-Designs (Topographies) of Integrated Circuits; Plant Variety Protection and Copyright.'1 Intellectual property act 1994 has determined two major types of intellectual property, which include i) Copyright and ii) Industrial property. Copyright consists of sections of art and literature including prose work, poems, lyrics, drama, novel, narrative, thesis, presentation, articles, essays, broachers, film, paintings, sculptures, drawings, photographs, musical tones and songs, printing material, publications, architectural and audio-visual works. Rafique defines copyright in these words: "Copyright is given to the first producer of a book irrespective of the fact whether that book is wise or foolish, accurate or inaccurate, or of literary merits or no merit whatever". 2 Modern technology has given a go to the introduction and implementation of new laws in order to settle the problems and issues appeared on the basis of information technology. The use or misuse of such property without the prior permission of the creator of the intellectual property is strictly prohibited under the intellectual property act. Intellectual Property Act aims to protect the rights of the owners and creators of the property and assets. The World intellectual Property Organization defines intellectual property in these words: "Intellectual property refers to creations of the mind: inventions, literary and artistic works, and symbols, names, images, and designs used in commerce." 3 Almost all the organisations whether large of small, national or multinational, and industrial or artistic develop logos, draw designs and introduce some specific names that serve as the identity mark of the company. Intellectual property is the identity mark of an individual, a company, an organisation or an industry, over which the creator contains complete and unconditional rights. The same is applied in respect of domain names and other rights created in the aftermath of technological advancements and hi-tech revolution. The statute of law provides protection to such property in favour of the originator, and claim over this type of property without referencing to the devisor is against the statute of law and liable to be punishment. Copyright Act, Trademark Ordinance and Patents Ordinance provide protection to

Ethics in Intelligence Essay Example for Free

Ethics in Intelligence Essay On a clear, late summer day in September of 2001, the hectic yet peaceful lower portion of Manhattan, New York City was turned into the site of one of the largest mass murders in world history when terrorist attacks turned the once imposing World Trade Center complex to a smoking pile of debris and left thousands of Americans dead, physically and psychologically scarred for life. In the aftermath of this act of aggression, the United States, with the cooperation of allies around the world, launched intelligence collection efforts on a scale that had never before been seen. Some nations would be able to do so as they wished without regard for the privacy or rights of their people, but for a nation conceived in liberty and human rights as the US was, issues of ethics and the preservation of individual rights had to be balanced against the dire need to protect the masses from further violence. This research will focus on the ethics of intelligence collection in the US, Constitutional implications of these efforts for American citizens, and the consideration of how much liberty US citizens should be willing to sacrifice for the greater good. Ethics of Intel Collections, Means and Methods Intelligence gathering has always been an essential part of the preservation of American security, dating back to the days of the American colonies and beyond. In the late 1990s, for all of the violence brewing in other nations and the potential for domestic terrorism in the US, the intelligence gathering efforts of American officials consisted mostly of the analysis of data from the comfort of offices located in the US and some offices scattered across the globe. However, these efforts were initially proven to be weak by international terrorist acts against American military installations in other nations, and the original emergence of Osama Bin Laden as an international terrorist to be closely monitored. With such formidable enemies to consider, it became obvious that the old ways of gathering intelligence were badly in need of change, including the introduction of more field intelligence agents, enhancements to technology, better networking with other nations, and many clandestine activities. With the need to increase and improve all levels of intelligence gathering in the US, the question arises as to how far a nation like the US, which stands as a beacon of righteousness and safety in the world, will be willing to go to gain the level of security that is needed to protect American citizens at home and abroad? The child of this need emerged, known as the Department of Homeland Security, an organization which put on a public front of protection of the US in a manner that is illustrative of ethical behavior and forceful yet proper action. With the introduction of the Department, the public gained a higher level of confidence in the protection they would be receiving. However, many of the methods that were necessary, at least behind the scenes, were of the nature that the general public would frown upon at the very least, and rise up in heated protest against at worst if it were known the full extent of what the Department was forced to resort to in the interest of intelligence gathering. Among the steps that were taken, such actions as the monitoring of telephone and Internet communications, the detention of suspected terrorists and the like began to raise the issue of the appropriateness of such activities in line with the promises and obligations of the US Constitution. Constitutional Implications of United States Intel Collection on United States Citizens The war against terrorism is unlike any other war that the US has seen; fighting an enemy that does not wear a recognizable uniform or hails from any specific geographic location poses quite a challenge and makes the application of conventional warfare tactics all but impossible. Therefore, as with those conventional warfare methods, it is necessary for certain drastic measures to be taken. However, it is important to understand that there are Constitutional implications for such actions, especially in the areas of intelligence collection which require frequent intrusions into the privacy that Americans hold so dear and have fought and died to protect for hundreds of years. First, there are misconceptions about the Constitution that are necessary to point out. Specifically, there is a thin line between the investigation of criminal activity and suspected threats to national security, which of course are in and of themselves criminal but take on an added dimension when one realizes that the safety and future of the nation hangs in the balance. In the interest of national security, it is permissible for the surveillance of Americans, domestically and abroad without the obtaining of search warrants, which are usually the standard procedure when an American is being investigated as a possible criminal, under any ordinary circumstances. In this instance, permissible and acceptable are two entirely different things. While authorities may be allowed to basically spy on their fellow citizens so that the nation is protected, where does this leave those who are the target of the surveillance? The argument can fairly be made that if one is not doing anything wrong, if they are being monitored, they actually have nothing with which to be concerned. Further, if that surveillance yields information on other wrongdoers who are in fact a threat to America, the net result makes all of it worthwhile. The issue of habeas corpus also is a key element in the consideration of the rights the accused. In the past, this legal remedy, in place since the days of the Magna Carta, existed to protect the rights of the accused. Constitutionally speaking, it had been established in the early 1940s that habeas corpus would stand if: â€Å"(1) the conviction is void for lack o f personal or subject matter jurisdiction; (2) the statute defining the offense is unconstitutional, or the conviction was obtained in violation of a federal constitutional right; (3) the statute authorizing the sentence is unconstitutional, or the sentence was obtained in violation of a federal constitutional right; (4) the sentence is contrary to the applicable statute, in excess of the statutory maximum, or otherwise unauthorized by law; or (5) the conviction or the sentence is otherwise deemed subject to collateral attack. † In times of crisis, this right has been suspended in the interest of national security, and has been suspended in the age of terrorism due to the need to make terrorists who are evading capture by authorities accountable in courts of law for their crimes. This, also, however is one of those fine points of law that draw criticism and scrutiny in many cases because anytime a right is suspended, innocent people are affected and their rights are often sacrificed, albeit for the sake of the common good. A closer look at the underpinnings of the Constitution itself reveals some interesting powers that many do not realize exist. For example, the Constitution does in fact give Congress the right to make laws as necessary to allow the Constitution to function as it was intended. This right, however, is akin to a broad stroke of a paintbrush, when the finer details of the stroke are really where the beauty lies. In other words, on the surface, it is true that Congress possesses such power, but this is also a power that is open to interpretation and debate. Where one draws the line between permissible monitoring and the trampling of the rights of the majority is an issue with which the American people are currently wrestling and undoubtedly will continue to do so for many years to come. With this in mind, there surely must be a balance to be obtained between sacrificing for the common good and giving up everything that Americans are constitutionally guaranteed. How Much Liberty Should US Citizens Give Up Under the Notion of National Security? It has been said that liberty is something which can be gained all at once, but often is stripped away one small piece at a time, like the gradual erosion of a mighty mountain. If this is true, the question of how many small pieces the citizens of the US can give away before a landslide consumes them? After the horrible events of September 11, 2001, it became readily apparent that there was a need for American governmental agencies to gather additional power if they were to properly mount an offensive against terrorism and to avert a repeat of the horrible events of that tragic day. This need to gather additional power was viewed by many as a feeble excuse for those within the government who craved power to grab as much as they wished, regardless of the inevitable fallout. Still others saw the sacrifice of a small amount of liberty as the necessary toll that needed to be paid for a much larger amount of overall protection and the long-term survival of the US while others around the world plotted to destroy the most powerful nation on earth. Again, however, as was mentioned at the beginning of this passage, small surrenders can sometimes lead to large damage over a period of time.

Cannibalism Essay example -- Religion Violence Cannibal Essays

Cannibalism Cannibalism has been around since the beginning of time. Mainly as an act of defense or as an alternate, last resort, for food. Cannibalism is also used as an act of violence among animals to preserve their genetics. Human cannibalism however, was not used as an act of violence to cause pain and anguish amongst other human beings. Cannibalism within the human race is widely known throughout the world, though you may not know it. From New Guinea to the high deserts of Arizona the practice of cannibalism has been used. Why cannibalism was practiced is still a mystery to many. Some think it actually was an act of violence, to torture the souls of others as revenge for invading the other person’s territory. Cannibalism, however, has much more meaning than most people actually think. As a religious practice cannibalism is very important to many tribes around the world. Great consequences await those who do not cannibalize their dead. As a source of food, the people who resorted to this were in situations of life or death. They did not kill people around them to survive, but ate the already deceased. However, there are some cases of cannibalism that are not necessary, and have yet to be determined what would provoke someone to eat another person just because they wanted too. For the most part though, cannibalism throughout the world has been questioned but none have really ventured out to find the true answers to it. A very curious subject indeed, cannibalism is not as grim a subject as most people have thought it to be. Although cannibalism is thought to be heatless and cruel, under dire circumstances and for religious purposes, it is not an act of malice. Like many things cannibalism has differe... ... very universal. Cannibalism is not an act of malice to cause pain and anguish to those being cannibalized, for many it is for the better of their people. For survival means, had those people lost not cannibalized the deceased members of their party, no one would have survived. While there are still some cases of cannibalism that are not justified the ones that are recorded are few and far between. Cannibalism is a way of life for some people, why should which be looked down upon and grimaced at? Cannibals are human just like anyone else, with different beliefs and ways of life. It is not cruel to release a loved ones soul into the afterlife, or to make use of a friend that would probably want you to live through something that they happened not to live through. They are not cruel, they cannibalize because it is part of them, in order to live their life.

Deception Point Page 24

In that same edition, paleobiologist Stephen Jay Gould summed up the problems with ALH84001 by pointing out that the evidence in it was chemical and inferential, rather than â€Å"solid,† like an unambiguous bone or shell. Now, however, Rachel realized NASA had found irrefutable proof. No skeptical scientist could possibly step forward and question these fossils. NASA was no longer touting blurry, enlarged photos of alleged microscopic bacteria-they were offering up real meteorite samples where bio-organisms visible to the naked eye had been embedded in the stone. Foot-long lice! Rachel had to laugh when she realized she'd been a childhood fan of a song by David Bowie that referred to â€Å"spiders from Mars.† Few would have guessed how close the androgynous British pop star would come to foreseeing astrobiology's greatest moment. As the distant strains of the song ran through Rachel's mind, Corky hurried up behind her. â€Å"Has Mike bragged about his documentary yet?† Rachel replied, â€Å"No, but I'd love to hear about it.† Corky slapped Tolland on the back. â€Å"Go for it, big boy. Tell her why the President decided that the most important moment in science history should be handed over to a snorkeling TV star.† Tolland groaned. â€Å"Corky, if you don't mind?† â€Å"Fine, I'll explain,† Corky said, prying his way in between them. â€Å"As you probably know, Ms. Sexton, the President will be giving a press conference tonight to tell the world about the meteorite. Because the vast majority of the world is made up of half-wits, the President asked Mike to come onboard and dumb everything down for them.† â€Å"Thanks, Corky,† Tolland said. â€Å"Very nice.† He looked at Rachel. â€Å"What Corky's trying to say is that because there's so much scientific data to convey, the President thought a short visual documentary about the meteorite might help make the information more accessible to mainstream America, many of whom, oddly, don't have advanced degrees in astrophysics.† â€Å"Did you know,† Corky said to Rachel, â€Å"that I've just learned our nation's President is a closet fan of Amazing Seas?† He shook his head in mock disgust. â€Å"Zach Herney-the ruler of the free world-has his secretary tape Mike's program so he can decompress after a long day.† Tolland shrugged. â€Å"The man's got taste, what can I say?† Rachel was now starting to realize just how masterful the President's plan was. Politics was a media game, and Rachel could already imagine the enthusiasm and scientific credibility the face of Michael Tolland on-screen would bring to the press conference. Zach Herney had recruited the ideal man to endorse his little NASA coup. Skeptics would be hard-pressed to challenge the President's data if it came from the nation's top television science personality as well as several respected civilian scientists. Corky said, â€Å"Mike's already taken video depositions from all of us civilians for his documentary, as well as from most of the top NASA specialists. And I'll bet my National Medal that you're next on his list.† Rachel turned and eyed him. â€Å"Me? What are you talking about? I have no credentials. I'm an intelligence liaison.† â€Å"Then why did the President send you up here?† â€Å"He hasn't told me yet.† An amused grin crossed Corky's lips. â€Å"You're a White House intelligence liaison who deals in clarification and authentication of data, right?† â€Å"Yes, but nothing scientific.† â€Å"And you're the daughter of the man who built a campaign around criticizing the money NASA has wasted in space?† Rachel could hear it coming. â€Å"You have to admit, Ms. Sexton,† Ming chimed in, â€Å"a deposition from you would give this documentary a whole new dimension of credibility. If the President sent you up here, he must want you to participate somehow.† Rachel again flashed on William Pickering's concern that she was being used. Tolland checked his watch. â€Å"We should probably head over,† he said, motioning toward the center of the habisphere. â€Å"They should be getting close.† â€Å"Close to what?† Rachel asked. â€Å"Extraction time. NASA is bringing the meteorite to the surface. It should be up any time now.† Rachel was stunned. â€Å"You guys are actually removing an eight-ton rock from under two hundred feet of solid ice?† Corky looked gleeful. â€Å"You didn't think NASA was going to leave a discovery like this buried in the ice, did you?† â€Å"No, but†¦,† Rachel had seen no signs of large-scale excavation equipment anywhere inside the habisphere. â€Å"How the heck is NASA planning on getting the meteorite out?† Corky puffed up. â€Å"No problem. You're in a room full of rocket scientists!† â€Å"Blather,† Ming scoffed, looking at Rachel. â€Å"Dr. Marlinson enjoys flexing other people's muscles. The truth is that everyone here was stumped about how to get the meteorite out. It was Dr. Mangor who proposed a viable solution.† â€Å"I haven't met Dr. Mangor.† â€Å"Glaciologist from the University of New Hampshire,† Tolland said. â€Å"The fourth and final civilian scientist recruited by the President. And Ming here is correct, it was Mangor who figured it out.† â€Å"Okay,† Rachel said. â€Å"So what did this guy propose?† â€Å"Gal,† Ming corrected, sounding smitten. â€Å"Dr. Mangor is a woman.† â€Å"Debatable,† Corky grumbled. He looked over at Rachel. â€Å"And by the way, Dr. Mangor is going to hate you.† Tolland shot Corky an angry look. â€Å"Well, she will!† Corky defended. â€Å"She'll hate the competition.† Rachel felt lost. â€Å"I'm sorry? Competition?† â€Å"Ignore him,† Tolland said. â€Å"Unfortunately, the fact that Corky is a total moron somehow escaped the National Science Committee. You and Dr. Mangor will get along fine. She is a professional. She's considered one of the world's top glaciologists. She actually moved to Antarctica for a few years to study glacial movement.† â€Å"Odd,† Corky said, â€Å"I heard UNH took up a donation and sent her there so they could get some peace and quiet on campus.† â€Å"Are you aware,† Ming snapped, seeming to have taken the comment personally, â€Å"that Dr. Mangor almost died down there! She got lost in a storm and lived on seal blubber for five weeks before anyone found her.† Corky whispered to Rachel, â€Å"I heard no one was looking.† 26 The limousine ride back from the CNN studio to Sexton's office felt long for Gabrielle Ashe. The senator sat across from her, gazing out the window, obviously gloating over the debate. â€Å"They sent Tench to an afternoon cable show,† he said, turning with a handsome smile. â€Å"The White House is getting frantic.† Gabrielle nodded, noncommittal. She'd sensed a look of smug satisfaction on Marjorie Tench's face as the woman drove off. It made her nervous. Sexton's personal cellphone rang, and he fished in his pocket to grab it. The senator, like most politicians, had a hierarchy of phone numbers at which his contacts could reach him, depending on how important they were. Whoever was calling him now was at the top of the list; the call was coming in on Sexton's private line, a number even Gabrielle was discouraged to call. â€Å"Senator Sedgewick Sexton,† he chimed, accentuating the musical quality of his name. Gabrielle couldn't hear the caller over the sound of the limo, but Sexton listened intently, replying with enthusiasm. â€Å"Fantastic. I'm so pleased you called. I'm thinking six o'clock? Super. I have an apartment here in D.C. Private. Comfortable. You have the address, right? Okay. Looking forward to meeting you. See you tonight then.†

Acc 300 Exam 2 Study Guide

Ch18 Revenue Recognition (when it is realized or realizable, when it is earned) Revenue Recognition at point of sale: (1) Sales with Discounts (2) Sales with Right of Return: Three alternative revenue recognition methods, and recognize revenue only if all of six condition (3) Sales with buybacks (4) Bill and Hold Sales: buyer is not yet ready to take delivery but does take title and accept billing.Revenue is reported at the time title passes if (a) the risks of ownership have passed; (b) the buyer makes a fixed commitment of purchase the goods, requests the transaction be on a buy and hold basis, and sets a fixed delivery date; and (c) goods must be segregated, complete, and ready for shipment. FOB shipping-buyer FOB destination-seller Ch7 Cash and Receivable 1 Cash, cash equivalents, restricted cash and Bank overdrafts: (1). Cash equivalents are short-term, highly liquid investment. Ex.Treasury bills, commercial paper and money market funds. (2). Restricted Cash Ex. Petty cash, payr oll and dividend funds. Amount is not material, not segregate from cash; amount is material, segregate. (3). Bank Overdrafts: when a company writes a check for more than the amount in its cash account. 2 A/R: (1). Trade receivable: A/R, Notes Receivable. (2). Nontrade receivable: Advances to officers and employees and subsidiaries; Deposits paid to cover potential damages or losses; dividends and interest receivable†¦ (3).Recognition of A/R: (a) Trade discount. (b) Cash (sales) discounts. Companies value and report short-term receivable at net realizable value—the net amount they expect to receive in cash. (Determining NRV need both uncollectible receivables and any returns or allowances) Two methods are used in uncollectible accounts: (1) the direct write-off method (Bad debt expense-debit, Accounts Receivable-credit). (2) Allowance method: NRV, three essential features: (a). estimate uncollectible receivable. (b).Debit estimated uncollectible to Bad Debt Expense and cr edit them to Allowance for Doubtful Accounts. (c). When companies write off a specific account, they debit actual uncollectible to AFDA and credit that amount to A/R. Companies do not close AFDA at the end of fiscal year. Recovery of an Uncollectible Account: It reverses the entry made in writing off the account. It journalizes the collection in the usual manner. Percentage of sales: sales—Bad Debt Expense; Percentage of Receivable: A/R—AFDA, Ch8 Inventories . Perpetual system: continuously track changes in the inventory account, a company records all purchase and sales of goods directly in the inventory account as they occur. ( Purchase of merchandise for resale or RM for production are debited to inventory rather than to purchase; Freight-in is debited to inventory, Purchase returns and allowances and purchase discounts are credited to inventory; COGS is recorded at the time of each sale by debiting COGS and crediting Inventory 2.Periodic system: a company determines the Q of inventory on hand only periodically. It records all acquisitions of inventory by debiting the purchase account. The periodic system matches the total withdrawals for the month with the total purchases for the month in applying the LIFO method. In contrast, the perpetual system matches each withdrawal with the immediately preceding purchases. FIFO periodic and FIFO perpetual provide the same gross profit and inventory value. LIFO usually produces a lower GP than FIFO. 3. Basic issues in inventory valuation: (1). he physical goods to include in inventory (who owns the goods: FOB shipping point—Buyer’s at time of deliver; Consignment goods—seller’s; Sales with buyback—seller’s; Sales with high rate of returns—buyer’s, if you can estimate returns; Sales on installments—buyer’s, if you can estimate collectability. (2) The cost to include in inventory (product vs. period costs). (3) The cost flow assumption to adopt (specific identification, average cost, FIFO, LIFO, retail) 4. FIFO: in all cases, the inventory and COGS would be the same at the end of the month whether a perpetual or periodic system is used.LIFO: results in different ending inventory and COGS amounts that the amounts calculated under the periodic method. Not allowed under IFRS; LIFO liquidation can suddenly Inc tax liability; ADV: matching—reflect current prices; tax benefits; fewer write downs of Inventory; DIS: lower NI; understate EI Ch9 Inventories: Additional valuation issues 1. A company abandons the historical cost principle when the future utility (revenue-producing ability) of the asset drops below its original cost.Companies therefore report inventories at the lower-of-cost-or-market (a conservative approach to inventory valuation) at each reporting period. Net realizable value is the estimated selling price less reasonably predictable costs of completion and disposal (net selling price). A normal profit margin is subtracted from that amount to arrive at net realizable value less a normal profit margin. The general LCM rule is: a company values inventory at the LCM, replacement cost with market limited to an amount that is not more than NRV (upper, ceiling) or less than NRV less a normal profit margin (lower, floor).The designated market value is the amount that a company compares to cost. It is always the middle value of three amounts (replacement cost, NRV and NRV less a normal PM). Assumption A: Computes a cost ratio after markups (and markup cancellations) but before markdowns. One approach use only assumption A. It approximates the lower-of-average-cost-or-market. We will refer to this approach as the conventional retail inventory method or the LCM approach. It also provides the most conservative estimate of EI.

Free Essays on Gonad The Barbarian And The Venus Flytrap

Throughout history women have been denied the same basic freedom and rights that men have inherently been given. The right to vote, the right to earn comparable wages, the right to show your face and yes, even the right to have an orgasm openly and freely, independent of male control or judgment. Women’s sexuality has been suppressed and repressed in one form or another for far too long. Pornography is not unlike other areas of society and culture around the world. In â€Å"Gonad the Barbarian and the Venus Flytrap† Anne McClintock discusses the history of women as sexual beings and also gives insight into the role of pornography as a means of pleasure, voyeurism and employment for women. McClintock also explores the world of pornography and how it relates to the male ego. The purpose of McClintock’s article is to introduce the reader to the history and the problems associated with women acting as sexual beings and at the same time, examining the role of pornogra phy and its evolution. McClintock believes that it is narrow-minded to view pornography as the evil of society and the downfall of women’s role as sexual beings (114). To simply classify pornography as an instrument that objectifies women and therefore gives men justification for the ill treatment of women would be ignoring the foundation of some ill conceived beliefs that have existed long before the invention of pornography. McClintock states that the basis of sexism is not rooted in pornography rather, it is rooted in the history of the world and how women have been viewed, better yet, not viewed as sexual beings. McClintock expresses this view of the historical treatment of women by saying â€Å"[w]omen’s desire, by contrast, has been crimped to history’s sad museums of corsets, chastity belts, the virginity cult and genital mutilation†(113). Another basis for McClintock’s beliefs of pornography is the existence of male insecurity, homophobia and the exclusion o... Free Essays on Gonad The Barbarian And The Venus Flytrap Free Essays on Gonad The Barbarian And The Venus Flytrap Throughout history women have been denied the same basic freedom and rights that men have inherently been given. The right to vote, the right to earn comparable wages, the right to show your face and yes, even the right to have an orgasm openly and freely, independent of male control or judgment. Women’s sexuality has been suppressed and repressed in one form or another for far too long. Pornography is not unlike other areas of society and culture around the world. In â€Å"Gonad the Barbarian and the Venus Flytrap† Anne McClintock discusses the history of women as sexual beings and also gives insight into the role of pornography as a means of pleasure, voyeurism and employment for women. McClintock also explores the world of pornography and how it relates to the male ego. The purpose of McClintock’s article is to introduce the reader to the history and the problems associated with women acting as sexual beings and at the same time, examining the role of pornogra phy and its evolution. McClintock believes that it is narrow-minded to view pornography as the evil of society and the downfall of women’s role as sexual beings (114). To simply classify pornography as an instrument that objectifies women and therefore gives men justification for the ill treatment of women would be ignoring the foundation of some ill conceived beliefs that have existed long before the invention of pornography. McClintock states that the basis of sexism is not rooted in pornography rather, it is rooted in the history of the world and how women have been viewed, better yet, not viewed as sexual beings. McClintock expresses this view of the historical treatment of women by saying â€Å"[w]omen’s desire, by contrast, has been crimped to history’s sad museums of corsets, chastity belts, the virginity cult and genital mutilation†(113). Another basis for McClintock’s beliefs of pornography is the existence of male insecurity, homophobia and the exclusion o...

Population Figures for the Dynasties of Ancient China

Population Figures for the Dynasties of Ancient China As of 2016, the population of China was 1.38 billion people. That phenomenal number is matched by enormous early population figures. Censuses were taken as a rule by ancient rulers beginning in the Zhou Dynasty, but what the rulers were counting is somewhat in doubt. Some censuses refer to the number of persons as mouths and the number of households as doors. But, conflicting figures are given for the same dates and its possible that the numbers refer not to the total population, but taxpayers, or people who were available for either military or corvee labor duties. By the Qing Dynasty, the government was using a ting or tax unit to count in the census, which is based on a head count of population and more on the ability of the population to support the elites. Xia Dynasty 2070–1600 BCE The Xia dynasty is the first known dynasty in China, but even its existence is doubted by some scholars in China and elsewhere. The first census was said by Han dynasty historians to have been taken by Yu the Great in about 2000 BCE, with a total of 13,553,923 people or possibly households. Further, the figures are likely Han Dynasty propaganda Shang Dynasty 1600–1100 BCE No surviving censuses. Zhou Dynasty 1027–221 BCE Censuses became normal instruments of public administration, and several rulers ordered them at regular intervals, but the statistics are somewhat in doubt 1000 BCE: 13,714,923 persons680 BCE: 11,841,923 persons Qin Dynasty 221–206 BCE The Qin Dynasty was the first time China was unified under a centralized government. With the ending of wars, iron implements, farming techniques, and irrigation were developed. No surviving censuses. Han Dynasty 206 BCE–220 CE About the turn of the Common Era, population censuses in China became statistically useful for the entire united mainland. By 2 CE, censuses were taken and recorded on occasion. Western Han 2 CE: persons per household: 4.9Eastern Han 57–156 CE, persons per household: 4.9–5.82 CE: 59,594,978 persons, 12,233,062 households156 CE: 56,486,856 persons, 10,677,960 households Six Dynasties (Period of Disunity) 220–589 CE Liu Sung State, 464 CE, 5.3 million persons, 900,000 households Sui Dynasty 581–618 CE 606 CE: persons per household 5.2, 46,019,956 persons, 8,907,536 households Tang Dynasty 618–907 CE 634–643 CE: 12,000,000 persons, 2,992,779 households707–755 CE: persons per household 5.7-6.0754 CE: 52,880,488 persons, 7,662,800 tax payers755 CE: 52,919,309 persons, 8,208,321 tax payers845 CE: 4,955,151 households Five Dynasties 907–960 CE After the fall of the Tang dynasty, China was split into several states and consistent population data for the entire county is not available. Song Dynasty 960–1279 CE 1006–1223 CE: persons per household 1.4-2.61006 CE: 15,280,254 persons, 7,417,507 households1063 CE: 26,421,651 persons, 12,462,310 households1103 CE: 45,981,845 persons, 20,524,065 households1160 CE: 19,229,008 persons, 11,575,753 households1223 CE: 28,320,085 persons, 12,670,801 households Yuan Dynasty 1271–1368 CE 1290-1292 CE: persons per household 4.5-4.61290 CE: 58,834,711 persons, 13,196,206 households1330 CE: 13,400,699 households Ming Dynasty 1368–1644 CE 1381–1626 CE: persons per household 4.8-7.11381 CE: 59,873305 persons, 10,654,362 households1450 CE: 53,403,954 persons, 9,588,234 households1520 CE: 60,606,220 persons, 9,399,979 households1620–1626 CE: 51,655,459 persons, 9,835,416 households Qing Dynasty 1655–1911 CE In 1740, the Qing dynasty emperor ordered that population statistics be compiled annually, a system known as pao-chia, which required each household to keep a tablet by their door with a list of all the members of the household. Later those tablets were kept in regional offices. 1751 CE: 207 million persons1781 CE: 270 million persons1791 CE: 294 million persons1811 CE: 347 million persons1821 CE: 344 million persons1831 CE: 383 million persons1841 CE: 400 million persons1851 CE: 417 million persons Sources Duan C-Q, Gan X-C, Jeanny W, and Chien PK. 1998. Relocation of Civilization Centers in Ancient China: Environmental Factors. Ambio 27(7):572-575.Durand JD. 1960. The Population Statistics of China, A.D. 2-1953. Population Studies 13(3):209-256.

Familial Genetic Testing Assignment Essay Example | Topics and Well Written Essays - 500 words

Familial Genetic Testing Assignment - Essay Example Genetic and environmental factors are responsible for occurrence of type 1 diabetes. Even though the exact causes are not yet known, many factors that relates to biological body structure or to a person’s external environment have been associated with risks of type 1 diabetes. Genetic factors to type 1 diabetes relates to HLA genes in the body. The genes form complexes among themselves and help the body’s immune system to distinguish between body’s proteins and foreign proteins to the body. The immune system then destroys foreign proteins. Certain complexes of these genes however fail to distinguish the proteins and leads to destruction of insulin. The percentage of type 1 diabetes incidences that result from the genetic factor is however low because only five percent of people with the gene complexes suffers from the complication (Genetic Home Reference 1). Probability of suffering from the complication, based on genes also supports the theory of genetic cause. This is because a person whose close relative suffers from type 1 diabetes has a six percent chance of being a victim while a person who does not have a close relative suffering from the complication has as low as 0.05 percent of being a victim (National Health Services 1). Other factors such as â€Å"viral infections, nutritional exposures, perinatal factors, childhood growth† among other environmental factors have been associated with the disease as moderators (Eisenbarth 267). Major symptoms of the type 1 diabetes are a feeling of itchiness around genital areas, impaired vision, muscle pain, and skin infection. Based on the role of genes and environmental factors, genetic factors account for a significant percentage of the symptoms than environmental factors. This is because of the secondary scope of environmental factors to the symptoms. Urine test and blood test exist for confirming diagnosis based on observed symptoms. There is no curative treatment for type