How to Maintain Your Personal Computer Essay Example | Topics and Well Written Essays - 500 words

How to Maintain Your Personal Computer - Essay Example A well maintained computer provides high speed regardless of hardware setup and configurations. Otherwise it can be easily corrupted and viruses can make important files inaccessible forever. A personal computer can only stay in good shape and out of harm, if necessary steps are taken for its maintenance. First step is to clean out all the junk of browsing on regular basis, by using disk clean up tool present in your system tools in accessories icon. By using this, computer will promptly discard all the unnecessary files piling up in your computer and eating your disk space and if the disk is not cleaned up, soon you will receive a low disk memory notification popping up with the warning. Second step would be to make a user account locked by your own ID and password. To make an administrator account allows you to install software from the internet but using it all the time can be dangerous because viruses or Trojan horses run from the administrator account can causes a greater harm to your computer so use personal user account on regular basis. This will save you the trouble of any intruders getting into your personal documents plus you would be the only one handling your computer or managing any addition or removal so it will be great for the maintenance. Delete any guest’s accounts that are present as they can provide information to hackers and risk your security.(Miller,2007)

Aloha Case Essay Example for Free

Aloha Case Essay 1. What should be Alohas competitive strategy? Low cost? It is difficult for Aloha to compete with the industry giants like Nestle, PG and Phillips Morris on low cost. The reason is simple volume. These industry giants have much higher volume than Aloha and enjoy a tremendous advantage in economies of scale. It is probably suicidal for Aloha to try to adopt a low cost strategy. It will probably be crushed like an ant, unless the giants play â€Å"oligopolists† and charge high prices to maximize profits. Differentiation; i.e., selling gourmet coffee a la. Starbuck? It is probably easier for Aloha to position itself as a gourmet coffee maker, catering to the yuppie type and charging a premium price for a coffee experience different from that offered by â€Å"regular† brands. Differentiation seems to be the choice strategy for small companies in that its success does not rely on size or volume; anyone with little resources but a great idea can be the David that slays the industry Goliaths. Examples abound: Ben Jerry in ice cream and Paul Newman in spaghetti source. In fact, while the case tells us little in this regard, I suspect that Aloha has been able to survive in this competitive industry for all these years and seems to be thriving entirely because it started out occupying a special market niche and positioning its coffee as a gourmet brand. 2. How should the roasting plants, and marketing and purchasing departments be evaluated? Roasting Plants Given the differentiation strategy, the roasting plants should be treated as a profit center, as it is already now. That is because the differentiation strategy can be successfully implemented only if the quality of the coffee lives up to its image as a gourmet brand, and evaluating plant managers on profit, rather on cost alone, motivates the managers to constantly improve the quality of the coffee and maintain it at high levels. In contrast with plant managers evaluated on cost alone, plant managers evaluated on profit are penalized if they sacrifice quality on the altar of cost minimization; when quality declines, so will revenue and profit. On the other hand, if Aloha pursues a low cost strategy, then the plant managers should be evaluated on cost control alone. For a firm adopting a low cost strategy, volume is the king in order to achieve economies of scale and the customers targeted are less conscious of the quality of the coffee brands they drink. Thus, keeping cost down would be the primary objective for the plant managers. Marketing Department Since Aloha positions itself as a gourmet coffee maker, the objective for the marketing department is to keep both the price and gross margins high. Volume would not be very important as the firm knows that it only appeals to a limited group of coffee connoisseurs. Thus, the marketing department should be treated as a revenue center and annual evaluation of its performance should be based on a comparison of actual prices with target prices. Alternatively, marketing could be treated as a â€Å"pseudo† profit center with its â€Å"profit† defined as sales minus standard cost of coffee sold. If a low cost strategy is pursued, then the marketing department should be treated as a revenue center as well. But the focus now is on volume, or more precisely, volume growth. Thus, the marketing manager and his lieutenants should be constantly reminded of the importance of sales growth over time and be rewarded for good sales growth. Purchasing Department The purchasing department currently purchases coffee on both the spot and forwards markets. The policy is to make purchase commitments (forward contracts) based on maximum potential plant requirements and sell the rest on the spot market. That sounds like speculation. One may argue Aloha should meet its need for coffee beans only on the spot market and refrain from the speculation business, which is distracting attention from is main business grinding and selling gourmet coffee. A counter argument is that good coffee traders probably can spot market trends others cannot and are able to reduce the cost of coffee beans by purchasing forward contracts. I question that argument because it is doubtful that any market participants can â€Å"beat the market† and consistently purchase coffee beans on the forwards market at a lower cost than on the spot market. One drawback of the policy of buying forward contracts is it allows the purchasing department to transfer the most costly coffee beans to the plants and make the plants shoulder losses from their trading mistakes. Buying on the spot markets means that the purchased amount is equal to the need of the plants for coffee beans, and thus the purchasing department would not be able to burden the plants with high-cost beans and keep low-cost beans for themselves to boost trading profit. If the purchasing department is forbidden to play the forwards market, performance evaluation for the department is easy. It would be treated as a cost center, and the cost it incurs for coffee bean purchases will be compared with market price averages in the periods that the purchases take place.

The development and evolution of Gregorian chant

The development and evolution of Gregorian chant For centuries, Gregorian chant was considered the official music of the Catholic Church. Naturally, this degree of importance placed on the genre gives it considerable significance, both religious and cultural. Its exact beginnings, however, are not absolutely known. Also, chant has changed over time due to it being based on practices of the Church, which have also changed over time due to decrees by various popes, agendas of monastic orders, and the influences of and intermingling of cultures, such as the Franks, Romans, and Byzantines. Although the name of Gregorian chant is derived from Pope Gregory I â€Å"The Great†, it has its roots much earlier in history, predating Christianity. In fact, Christian chant is believed to have been originally derived from Judaism, as there was a considerable amount of common ground between Jewish and early Christian liturgies (Werner 20). This is seen through writings of the early church which show that the early Christian church was heavily influenced by Hebrew worship (Barton). However, there is little information available from chants of early centuries compared to Gregorian chant and other chants of later centuries (Hiley 478). One reason for this is that musical notation for chants of this time did not exist, for at this time chants were an entirely oral rather than written tradition. Also contributing to this lack of information is that early Christians were persecuted, forcing private worship until the Edict of Milan of 313, which gave Christians the right of freed om of worship in Rome (484). Due to this freedom, Christianity could afford to become more formalized and organized, its music included. There is further ambiguity surrounding the specific origins of Gregorian chant in considering Pope Gregory himself. What Gregorys influence was on Gregorian chant is debatable, as there is limited evidence supporting that he either had a great deal of influence on the genre, such as directly composing chants, or virtually none (513). However, two pieces of evidence support a common theory of his involvement in the creation of Gregorian chant that was known throughout the Middle Ages, which are two books written by Pope Gregory. These two books, entitled Antiphonarium and Graduale Romanum, are compilations of already existing chants that Pope Gregory designated for specific parts of Catholic mass which supports the theory that his involvement was limited to such compilations (D‘Silva). An example of Gregorys ordering to use specific music in liturgy is him mandating that the Allelulia be used during mass for an entire year (Apel 41). Despite the lack of specific information concerning the beginnings of chant that would later evolve to become Gregorian chant, the origins of Gregorian chant as it was known throughout the Middle Ages are more clear, as music books, although they still were not musically notated, of the genre were created by the Franks at around the 9th century, making the genre easier to trace through history to that point (Hiley 514). Note that it was not until the 10th century that sources were created containing musical notation, namely being musically annotated Graduals and Antiphonals from the Codex 359 (Apel 52). Also, it was not until the 11th century that music was annotated in a way so that tunes could be read (53). In addition to these musical books, various manuscripts were written that outlined liturgical proceedings, allowing for further clarification of the specifics of Gregorian chant (53). The peoples who ruled the area that is roughly present-day France played a large role in forming Gregorian chant to what it is, from the Franks to the Carolingians (Hiley 512). This started under the rule of the Frank king Pepin, who lead the Franks to control much of Europe through military conquest, spreading the culture of chant to the Franks, and also causing reforms to Gregorian chant by the Franks and their successors (513). In addition to causing chant to be more widespread, the intervention of the Franks also caused Gregorian chant to evolve from further influences (513). Not only did the influence of the Franks allow the beginnings of Gregorian chant to be seen more easily, as was described previously, but their musical texts also show the original motives behind its development, the main motive being to help control how the liturgy was run by assigning specific chants to certain parts of the liturgy, as was done by Pope Gregory (515). In the case of the Franks (namely Pepin and also Charlemagne), the reasoning behind trying to control the specifics of the liturgy was so that it would become standardized since many members of the church were influenced by their own local traditions in structuring the liturgy, which Frank leadership was trying to suppress (Barbon). Of course, due to the amount of time between Pope Gregorys writings and the adoption of chant by the Frankish church (300 years), it can be safely assumed that the liturgical assignments of the Franks were different than those of Pope Gregory. More changes were made as well in Gregorian chant, including the style of singing, such as the combining of both Roman and Frankish singers, although eventually a return to a more Roman styled liturgy and type of singing occurred among the Franks (Hiley 517). Since writing texts for the chants was still not common practice and musical notation for them did not yet exist, it follows that the Franks had to learn Roman liturgy and chants by memory when this shift back to strictly Roman liturgy occurred. This also denotes that the number of chants that were used and popular were not too numerous at this point in time, as they could still be all memorized. Despite the shift back to a Roman style liturgy, over the years and into the 9th century to the start of the rule of the Carolingians, who succeeded the Franks, Gregorian chant continued to evolve as new musical elements were added to the genre by the Franks and more compositions were created (Hiley 517). Some of these changes were brought on by outside influences on Gregorian chant, such as by the Byzantines, who developed the eight mode system (529). The fact that the amount of compositions of Gregorian chant were increasing can be tied in with the development of written musical texts around this time period, causing Gregorian chant to shift away from a strictly oral tradition, for it would no longer be possible to memorize all of the chants necessary as their numbers grew. As the popularity of Gregorian chant grew, it underwent several more reforms and evolutions, mostly during the 12th and 13th centuries (Hiley 608). An example of such a reform was more specific notation being used in writing chant, which included specifying pitch, among other specific musical elements (608). Another reform was the tendency to drift away from previous melodies of the Middle Ages, creating a type of chant called â€Å"Neo-Gallican† chant (609). Many of these changes made to Gregorian chant were initiated by various orders, two major ones being the Cistercians, who believed in performing the liturgy as it was done originally, and the Dominicans, whose reforms, like the efforts of many before it, were aimed at standardizing the liturgy (612). Gregorian chant did not enjoy constant growth and popularity, however. After the 12th century, the popularity and growth of Gregorian chant started to wane, presumably due to a period of reduced popularity of the Catholic Church (DSilva). Also, around the 16th century the Catholic Church was threatened by Protestantism, which also played a part in decreasing the popularity of the church, thus affecting the popularity of traditional monastic liturgies and music (Hiley 615). Another such period of decadence for the church and for Gregorian chant was during the age of Enlightenment, as less emphasis was placed on the church and God and instead more on the individual and reason. As a result of this new ideology, the power and influence of the church began to decline. In addition to the general ideology of the time, another reason for the decline of the Church was the political struggle caused by the French Revolution, which caused a reform in the French church so that it no longer observed previous monastic traditions (Bergeron xii). Due to Gregorian chants close association with the church, its popularity began to decline as well (Barton). This causes yet another obstacle in acquiring information about Gregorian chant and thus makes it more difficult to interpret today as the knowledge of how to interpret various medieval musical notations was lost (Barton). A large factor of why Gregorian chant did not die out completely is the involvement of monks at the French monastery at Solesmes, and other such monasteries, who during the 19th century were commissioned by Pope St. Pius X to modernize Gregorian chant (DSilva). They achieved this by removing the strict association that Gregorian chant had with the church, secularizing it and adding a meditative, â€Å"trancelike appeal† (DSilva). In the end, Gregorian chant was changed to be more akin to classical Roman chant than the Gregorian chant of the Middle Ages. As a result, the chant that is known today as Gregorian chant is more similar to early plainchant rather than what was originally dubbed as â€Å"Gregorian chant† (DSilva). As a result of this change of the style of Gregorian chant, along with the declining power of the Catholic Church and thus the popularity of Gregorian chant, it is difficult to know what Gregorian chant of the Middle Ages exactly sounded like (Barton). Another factor that contributes to this is the lack of musical notation with text in the Middle Ages, and that some of the notation that does exist from the time period cannot be interpreted due to these periods of decrease in popularity. Overall, the fact that chant was originally a purely oral tradition that consisted of few enough chants that could be memorized, along with Gregorian chants affiliation with a religion that was originally persecuted and later declining in popularity, contributes to the murkiness of the origins of Gregorian chant. Also, the fact that Christianity underwent significant changes from the time of its conception to modern times results in equally significant changes occurring in the style of music that was so closely affiliated with its prominent church, even causing Gregorian chant to nearly die out on several occasions in history. However, despite the several bouts of decrease in popularity that Gregorian chant experienced, it is currently one of the oldest forms of music that is actively listened to today (DSilva). Also, the many changes that Gregorian chant underwent throughout history makes it very unique, as it cannot be entirely attributed to any specific event, person, or even nation or empire. Instead, as David Hiley states, â€Å"†¦Gregorian chant is neither of one specific time, nor wholly Roman, nor wholly anything else† (Hiley 513).

Effect of Video Games on Brain Functions

Effect of Video Games on Brain Functions The Immersion of the Human Mind  In Video Games Stefan Nikolov Contents (Jump to) Abstract Literature Review Current Perceptions Abstract This research paper was created with the intention of taking the reader on a guided journey towards understanding how the human mind functions within the virtual world of video games. It explores the interaction between the senses of the nervous system and the game’s artificial reality and attempts to establish a connection between an individual’s brain capabilities and the demanding requirements of a game’s level environment and attempt to find a balanced relationship between the two. The paper is based around a research, conducted in order to come up with approximate statistics about how the game’s world triggers brain sensors and how and how much the human consciousness responds according to the information input it receives. A racing track, named the â€Å"Blackstone International Circuit† was created as a supporting piece of level design work. With the help of an external controller, a steering wheel with resistance and force feedback, fellow students, who took part in the research, were required to compete three laps around the circuit. The track was also released on several online websites and that made possible the involvement of other anonymous individuals. After they had their turn, they were asked to complete a track questionnaire with questions related to their experience. The data of the questionnaire was later collected and analysed in order to establish a statistics database of how the separate senses take part when the human mind is engaged. The results revealed that the brain’s involvement was maximised and participants felt fully immersed within the game environment. That allowed the collection of subconscious activity that was categorised to determine the type of game presence they had – tactical, strategic or narrative. Findings also helped support the claim that a person with a strong co-ordination and reflex abilities, which are the main part of having a tactical game presence, would be called a â€Å"good gamer†. The majority of participants in the survey belonged to the group of players that have tactical presence and had a very similar approach. Throughout this paper, objective analysis and criticism, as well as self-assessment and reliable sources were the foundation for building a valid and evident piece of academic writing. The paper concludes with suggested criteria for analysing the mind’s activity when playing a video game and getting clearly distinguished results about the type of people that play video games in today’s world. Literature Review At the beginning of each life experience, there is the perception of it. It is the initial start of the human mind’s interaction with the surrounding environment and ultimately serves as the foundation, on which events occur and build up. In the Oxford dictionary, the definition for the word â€Å"perception† is â€Å"the ability to see, hear, or become aware of something through the senses.† The environment of reality is consisted of an infinite number of information flows, which inevitably and constantly interact with the mind. If the â€Å"filter† of perception did not exist, there would be an extreme mental overload, as the amount of streaming actions would be too big to comprehend. Blake and Sekuler (2006) state that â€Å"what is crucial is that perception provide us with a useful view of the world†, rather than detailed and accurate one; â€Å"where useful means being able to interact safely and effectively within our environment.† Perception acts like an information distributer to the mind, allowing only relevant data to reach the brain, while the unnecessary parts of the occurring event may even not make their way through. The two authors also explain that â€Å"stimulation comes in various forms of physical energy: thermal, mechanical, chemical, acoustic and electromagnetic.† As a consequence, the human brain’s ability to accept and process information is applied through the five senses – sight, hearing, smell, taste and touch. Working together, they create a complete image of the surrounding environment, enabling us to co-ordinate and interact with at a level of full immersion. The word â€Å"immersion† originally meant â€Å"to submerge someone or something in a liquid.†, however, since the invention of video games and entertainment media in general, the meaning has evolved significantly, as far as it affects the human mind. According to Wikipedia, â€Å"immersion†, in relation to a video game, can also mean â€Å"a perception of being physically present in a non-physical world.† The immersion in the video game world can be split into three different types – tactical, strategic and narrative (Adams, 2005). The first two are easy to achieve, as they require problem solving; tactical is the type that requires skill and repetition of actions on the way to success; Strategic immersion involves calculation and prediction to overcome obstacles. However, narrative immersion is hard to accomplish, as a lot of elements must work together – story, characters, setting, acting, presentation, to compile everything together in a successful emotional state. Rigby and Ryan (2010, p.84) explain how Authenticity is a key factor to the believability of an experience. It is what provides ground for the extra step towards immersion, as people usually choose to keep their distance from things that they consider fake. Authenticity makes a product trustworthy and reliable, and helps the individual achieve the desired blending of the real (factual) and the imaginary (mental) world. According to the authors, each person has an individual set of requirements, called â€Å"schema†, which is applied to every experience in order to compare it to previous ones and determine if it can be classified as â€Å"authentic†. According to Madigan (2010), it is spatial presence that comes closest to what game players perceive as immersion. It is considered to exist when the elements of a game world are accepted as â€Å"real†, allowing one to submerge fully into a product of the imagination and feel like they are as much present in the scene, as they would be in reality. The process takes place over two defined stages. At the First stage, a player is accepting the surrounding world, composed of a variety of objects, sounds and events, which help create a saturated mental model of the game’s virtual universe. The Second stage is engaging the mind on a subconscious level, where it feels part of a flawless reality and is fully immersed within the experience. It has the imagination filling in the imperfections of a certain part of a game level, for example, which were imposed by the limitations of the machine or the level of object detail. Daphne Bavelier, a cognitive research scientist, in a keynote presentation (2012) about the relationship between the human brain and playing fast-paced computer games, suggested that doing so actually improved the brain’s capabilities. According to her team’s research, people who often play action games tend to solve problems faster, perform better in multitasking and recognise and react to the surrounding environment more accurately and with greater precision than people who do not. That is due to the fact, that, when fully immersed inside the game world, the brain would have to process often times a lot more information than in a lot of real-life situations, which would essentially serve as training process and help the individual improve on problem solving. The results of that research were valid even months after it was conducted. A very important, if not crucial factor for achieving a full immersive experience, when playing a game, is Realism. McMahan (2003) splits Realism of video games into two sub-divisional types – Social and Perpetual. The first type suggests the comparison between social interactions within a game’s environment compared to the real world, but the Perpetual Realism is the level of visual resemblance of the objects in that environment to the ones in reality. Most fast-paced games in today’s world offer the possibility of complete interaction of the mind and game world, due to the fact that computer graphics and processing of game data is becoming rapidly faster with each year that passes. Game genres like any modern First-Person Shooter (FPS) game, such as Call of Duty or Battlefield, require almost the same skill set for a proper playing experience. According to Gamer Institute (2014), the top skills of a professional player are Love of the Game, Unwavering dedication, Manual dexterity, Twitch reflexes, Strong multi-tasking, Analytical ability and Emotional Control. One of the most realistic genres of games in today’s world is the Simulator. It considers factors, such as physics, lighting, shadows, shapes or events to create a world, which resembles reality as close as possible. Depending on the type of simulator, reality’s properties can be used for a variety of purposes. Some games, such as Moon Tycoon (2001) tend to focus on events that cannot occur in the current state of the world we live in. Others, such as SimCity (2013), use reality to propose a virtual representation of events in a real-time game universe. A Racing Simulator is the type of game that would make a significant difference in how the mind can deal with reality. According to SAE (2014), the delay between events in the racing simulator can even cause motion sickness in drivers; that is why it is unacceptable, as â€Å"it can reduce effectiveness of driver-in-the-loop (DIL) systems used for studying vehicle dynamics†. A game called rFactor Pro (2008) was developed to ensure the maximum of the virtual reality is extracted and a life-like experience is delivered to the drivers in order to get them fully engaged and prepared for a race. SAE also writes that, as of 22 Jan 2014, the game is currently the dominant software in the simulator market, used in F1 and NASCAR teams to mentally prepare drivers. RFactor Pro is an upgraded version of rFactor, a racing simulator game, developed by Image Space Incorporated (ISI) and released in 2005. RFactor has a very large community and a rich and diverse database of game extensions, called otherwise â€Å"Mods† – tracks, cars, menu interface images, sounds and miscellaneous add-ons, developed almost entirely by third-party source, such as myself. The game itself has a very realistic physics engine that enables accurate simulation of life-like racing experiences – tire and engine wear, fuel consumption, wind resistance, tire grip, etc. It engages the players in a believable environment (roads and racing tracks) to get them concentrated on the objective of racing against other cars or beating a time record. According to Angel Ever (2014), safety is the biggest benefit of racing simulation. In virtual reality, there is no possibility for the risk of real-life damage and danger. This removes the â€Å"hazard† factor, while preserving all other fun factors that driving a fast car can provide. A player is not required to wear safety equipment, or have their car inspected at all times, in contrast to a racing driver. Moreover, real racing is a lot more expensive, compared to virtual one, as the cars’ integrity is reset at the beginning of each playing session. There is also the freedom to drive, regardless of the rules of the real world and experience pure fun when doing so. On the other side, a research, conducted by Continental Tyre UK (2011), suggested that people who often play driving games tend to be poorer drivers in real life. According to results, gamers are likely to take more risks, speed and be susceptible to reckless driving more often than non-gamers. Around 16% of all the participants agreed that driving games would make someone perform better in real conditions, while 40% said that virtual experiences contribute to dangerous behavior on the real roads. Current Perceptions The process of investigation is iterative and information is collected in a database for later evaluation. Since the method used in it does not change over time, that means that as the quantity of participants grows, the results’ accuracy grows as well. At the beginning of the project I already had a personal understanding of how a player interacts within the game world, based on my gaming experiences in the past. I wanted to examine the brain’s activity and how important it was for a player to have a complete image of the surrounding environment in order to extract the maximum of their performance. Several categories of interest were defined in order to achieve a guideline

Children and Nurture Essay -- Argumentative Persuasive Essays

Children and Nurture I grew up in an environment that allowed me to accept almost everything that was told to me without any questions. My parents and teachers never told me anything that didn’t feel right, so I was under the impression that anyone with authority would always tell me the truth and that was that. My bubble burst about a year ago. That was the first time that I came across something that the â€Å"experts† had to say, that did not jive with my feelings on a matter; and I was not willing to just accept what they had to say. I came across then and continue to come across articles that say in essence, that it doesn’t matter if children are cared for by their mothers or day-care and in fact that sometimes day-care is better for the child. Some go on to say that parents don’t matter at all. This could not be, after-all, doesn’t the proclamation say that, â€Å"mothers are primarily responsible for the nurture of their children.†? The proclamation refers to this as a sacred responsibility. If it is a sacred responsibility for mothers to nurture their children, then that must be what is best for the child, right? Some research tends to indicate that mothers are the best nurturers for their children. I set out to find some of this research. Baydar and Brooks-Gunn (1991), found in a study of maternal employment and its effects on children that those children who were left in the care of someone other than their mother for many hours each day had lower cognitive scores as well as more behavioral problems. In another study by Baydar and Brooks-Gunn (1991), they found that the effects of a mother working out-side of the home and leaving their baby boy in someone else’s care was especially de... ... Speech given at the world congress of families II. Ezra Taft Benson (1987). To the mothers in Zion. An address given at a fireside for parents. Gordon B. Hinckley (1997). Teachings of Gordon B. Hinckley. Salt Lake City, UT: Deseret Book. Gordon B. Hinckley (1996, November) Ensign (p69). Hawkins, A.J., Spangler D.L., Hudson, V., Dollahite D.C., Klien S. R., Rugh, S. S., Fronk C. A., Draper R. D., Sorensen A. D. Wardle L. D., & Hill E. J. (2000). Equal partnership and the sacred responsibilities of mothers and fathers. In Dollahite D.C.(Eds.), Strengthening our families: An in-depth look at the proclamation on the family (pp.63-82). Salt Lake City, UT: Bookcraft. Top, B.L. & Chadwick, B.A. (1998). Raising righteous children in a wicked world. Brigham Young Magazine. Provo, UT: Brigham Young University.

How to safely ride :: essays research papers

How To Safely Ride A Dirt Motorcycle 1  Ã‚  Ã‚  Ã‚  Ã‚  Racing, hill climbing, jumping, and performing dangerous tricks on a dirt bike sounds like fun, however it can get   Ã‚  Ã‚  Ã‚  Ã‚  very dangerous. A. I will inform you how to be a safe dirt biker. B. I have experience in this field from dealing with many aspects on this sport, negative and positive. I have   Ã‚  Ã‚  Ã‚  Ã‚  realized that safety is the most important factor. C.When dirt bike riding, it is very important to be in touch with your personal gear, familiar with bike trails, and   Ã‚  Ã‚  Ã‚  Ã‚  biking behaviors. 2.  Ã‚  Ã‚  Ã‚  Ã‚  Being correctly suited in your personal gear is the first important factor of dirt bike riding.   Ã‚  Ã‚  Ã‚  Ã‚  A. The helmet and goggles protect your eyes and head. Boots,shin guards, gloves, pants, jersey, knee pads,   Ã‚  Ã‚  Ã‚  Ã‚  elbow pads, chest protector, and the kidney belt should all be put on to protect you from unexpected accidents. 3.  Ã‚  Ã‚  Ã‚  Ã‚  When riding on a bike trail always beware of your surroundings. A. Certain trails are designated for certain off road vehicles. Always travel on designated trails, pay attention to   Ã‚  Ã‚  Ã‚  Ã‚   all signs that tell whether a trail is open or closed to OHV use.   Ã‚  Ã‚  Ã‚  Ã‚   B. Signs indicating trail ratings and one-way trails are posted at each trailhead.   Ã‚  Ã‚  Ã‚  Ã‚   C. Always ride within your skill level. From easiest to most difficult, a green circle, blue square, and black   Ã‚  Ã‚  Ã‚  Ã‚   diamond are signals representing the difficulty of a trail. These signals indicate the expertise needed to ride that   Ã‚  Ã‚  Ã‚  Ã‚   trail under normal condition. Use these signs as a reminder of which trails are suitable for you. 4.  Ã‚  Ã‚  Ã‚  Ã‚  Always use good judgment when involved with dirt biking activities.   Ã‚  Ã‚  Ã‚  Ã‚  A. Know your vehicle, read the owners manual, and use common sense.   Ã‚  Ã‚  Ã‚  Ã‚  B.Don’t ride alone, ride with experienced riders. If for some reason you are planning to ride alone, always tell a   Ã‚  Ã‚  Ã‚  Ã‚  responsible person where you are traveling and when you will return. 5.  Ã‚  Ã‚  Ã‚  Ã‚  Being ready, and equipped for an emergency is a must when dirt biking because you will never know when you   Ã‚  Ã‚  Ã‚  Ã‚  will be stranded or in a life or death situation.   Ã‚  Ã‚  Ã‚  Ã‚  A.. Most importantly, make sure to carry drinking water, a first-aid kit, map and compass, warm clothes, water-  Ã‚  Ã‚  Ã‚  Ã‚  proof matches, emergency lights, and repair tools.

Accounting As A Career Essay

As the decision of where I will attend college next year quickly approached, I decided to investigate the major I have chosen, Accounting. Because my goal is to become a Certified Public Accountant (CPA), I would like to know more of what it entails. Dealing with numbers, and recording and projecting the earnings of a company, accountants are placed with the responsibility of keeping track of the moneys of a business. God has blessed me with skills in the areas of mathematics and organization, which caused me to look for an occupation that utilizes both. Accounting seemed a logical choice since they largely work with numbers and organize their clients’ money. In order to become a CPA, one must receive a bachelor’s degree and work for a prescribed number of hours for a top accounting firm. Covering a wide spectrum of business related specialization, accountants and those who act as auditors must be able to determine whether or not a company is using their resources effic iently and if they are correctly recording the moneys they come in contact with. I am aware that accountants work with money and the documenting of it but would like to ascertain exactly what else the job of a CPA consists of. Since the recent downturn of the American economy and job market, I began to ponder how easy it would be to attain a job as an accountant. According to Steve French, an accountant for the Calvary Satellite Network, it is easy to find an accounting job, regardless of the state of the economy, because every company needs an accountant. Also, in the opinion of Richard Schweppe, Chief Financial Officer (CFO) of CorVel Corporation, the best thing about accounting is the option of working for any type of company an individual may find interesting. Because every business needs an accountant and many people use them for tax preparation, those with a degree in accounting can easily find a job after college. Furthermore, â€Å"with fewer students earning accounting degrees, organizations are devoting greater resources to attracting these candidates.† Having thus determined the ease and likelihood that I will be able to find an accounting job upon graduation from college, I decided to lo ok into exactly what an accountant does, how they attain the title of CPA, and how much money they make. While researching the job description of accountants, I discovered multiple  types of accountants, performing jobs ranging from banking to auditing. First of all, one can become a public accountant and work for a public accounting firm. â€Å"They perform a broad range of accounting, auditing, tax, and consulting activities for their clients, who may be corporations, governments, nonprofit organizations, or individuals.† The majority of public accountants, however, work on taxes. With the constantly changing tax laws, many people hire accountants to prepare and file their income taxes. They execute tasks â€Å"such as preparing individual income tax returns and advising companies of the tax advantages and disadvantages of certain business decisions.† Tax accountants must be aware of the new tax laws and must be constantly learning and understanding all of the changes. Also, they have to face extremely hectic work schedules during the tax season. Debra Schill, who owns a Triple Check business, explained, â€Å"During tax season (January through April), I work seven days a week, from 6 to 18 hours per day†¦[and] evenings and weekends are dedicated to filling out [clients’] tax returns, getting them processed and out the door.† In addition to accurately filling out tax returns, tax accountants must be familiar with the types of businesses they are working for. â€Å"A thorough understanding of the clients’ business, investment, and personal objectives is required, as well as a thorough understanding of the tax laws and their applications.† Besides taxes, public accountants likewise perform audits. First of all, an audit can be defined as â€Å"examining a client’s financial statements and reporting to investors and authorities that they have been prepared and reported correctly.† â€Å"According to Barron’s Dictionary of Finance and Investment Terms, an audit is ‘prof essional examination and verification of a company’s accounting documents and supporting data for the purpose of rendering an opinion as to their fairness, consistency, and conformity with generally accepted accounting principles.'† Although only about 15 percent of accountants actually perform them, auditing is the most widely known and the most important job of a CPA. Auditors must follow certain rules and report the facts without bias or other influences. Performing this necessary task is essential â€Å"because it ensures the integrity of the financial information on which our economic system depends.† As well as auditing, public accountants consult and offer advice to companies. â€Å"Consulting services provided by CPAs may range from brief discussions with clients in  the form of consultations or may involve larger initiatives such as implementation, transaction, or support services.† Consulting allows accountants to move from company to company, giving them a wide array of knowledge regarding the running of different companies and how to handle certain situations. Public accountants can choose to specialize in taxes, auditing, consulting, or a plethora of other opportunities. Another type of accounting that interested me was management accounting. Often referred to as industrial or private accountants, â€Å"management accountants analyze and interpret the financial information corporate executives need to make sound business decisions.† Although there are many different types of management accountants, the one that intrigued me the most was the internal auditor. â€Å"The internal auditor conducts an independent appraisal from within the organization by analyzing, criticizing, and recommending improvements to internal financial practices.† Allowed to work for a specific company, he still performs audits as he would if working for a public accounting firm. Being the company’s in-house â€Å"authority,† the internal auditor may â€Å"assist outside CPAs in their examination and evaluation of the company’s financial statements.† An internal auditor can help a company ensure that they are successfully and correctly utilizing, recording, and reporting their financial state before they are officially audited. As another alternative, an accountant can choose to work for the government. The largest employer of CPAs in the United States is the Internal Revenue Service (IRS). â€Å"IRS agents examine and audit the accounting books and records of individuals, partnerships, fiduciaries, and corporations to determine their court federal tax liability.† Working for the government would prove to be an exciting job if one becomes an investigative accountant. For me personally, I am not particularly interested in working for the government. When I am looking for a job in accounting, the skills I possess will determine my eligibility and appeal. Many abilities and skills are necessary in order to work in the accounting field. For example, I have found that  accounting is not just about number crunching, but is also about helping a company run efficiently. Personal soft skills are needed in order to effectively work with others. As a recommendation, the American Institute of Certified Public Accountants (AICPA) states that accounting professionals should â€Å"be able to work with others to accomplish objectives†¦[and] demonstrate an ability to work productively with individuals in a diversity of roles and with varying interests.† Because of the many sides of accounting, meetings are continuously attended relating to the different aspects of the business instrumental in the running of the company. Speech and communication skills are important to effectively inform, and â€Å"firms seek strong communicators who can explain complex financial information clearly and concisely to a diverse audience.† In addition, individuals must be able to deliver presentations and express information concisely and clearly, both in speech and writing. As a result of continuously changing technology, accountants, and all business employees, must be able to advance with these many changes. Accountants will always be learning as technology and laws change. Furthermore, â€Å"given the fiduciary nature of the work [they] perform, people will rely on the information [they] provide. Honesty and integrity are qualities which are highly valued.† Because they work with money and are trusted to report the truth about a company and its financial state, I believe accountants should have a high degree of moral integrity. In addition, business sense and an awareness of events transpiring in the world are key assets when working for any company that may be affected by any shifts in the global economy. According to the Robert Half and Accountemps 2002 Salary Guide, â€Å"Companies seek professionals who can manage a broad range of accounting responsibilities, including general ledger, cost control and financial reporting†¦Individuals proficient with spreadsheet applications and who possess excellent customer service skills are highly sought after.† A personable attitude and knowledge of technology can enhance one’s resume, as well as their odds for getting a job. When Robert Half International asked CFOs â€Å"Which of the following interpersonal skills is most valued in accounting candidates today,† they responded according to the chart below. An endless amount of skills and abilities are highly recommended for accountants. After learning what an accountant does and what skills are needed, I decided to research exactly how one becomes a CPA. Most of the requirements and information on becoming a CPA was provided on the website of the California Board of Accountancy provided me with. First of all, â€Å"a CPA is a certified public accountant and is licensed by the state. In California, to earn the prestige associated with the CPA license, individuals are required to demonstrate their knowledge and competence by passing an exam, meeting high educational standards and completing a specified amount of general accounting experience.† Becoming a CPA involves an approximately six year journey, including attending a college or university. Two pathways that may take to obtain the title of CPA have been created by the California Board of Accountancy. Pathway 1 is designed for those who will practice only in California. The education requirement is a bachelor’s degree, including  twenty-four semest er units in accounting-related subjects and twenty-four semester units in business related subjects. In addition to meeting the education requirements, one must pass the Uniform CPA Exam. Given over a two-day period twice a year, this exam consists of four parts: Business Law and Professional Responsibilities; Auditing; Accounting and Reporting-Taxation, Managerial, and Governmental and Not-for-Profit Organizations; and Financial Accounting and Reporting-Business Enterprises. â€Å"If all four parts are not passed on the first attempt, applicants may establish conditional credit by passing two sections with a grade of 75 or higher during a single sitting. Once conditional credit is established, [one] may take [their] remaining unpassed exam sections individually.† Next, one must have two years of general accounting experience supervised by a licensed CPA. During this period, it is expected that one â€Å"[has] participated in planning audits†¦[;] has written comments, observations and conclusions resulting from the work performed†¦[; and] has participated in the preparation of, and reporting on, full disclosure financial statements.† I see the two years of supervised experience as a benefit to those aspiring to become CPAs. Certainly, all people who are in the process of becoming a CPA should take full advantage of this aid by learning all they can through real job experience. Pathway 2 is similar to Pathway 1 and is recommended for those who may want to practice in another state. Differences include the requirement of only one year of general accounting experience supervised by a licensed CPA in addition to 150 semester units of education. Also, conditional credit on the CPA exam is only awarded to those who pass two or more sections with a grade of 75 percent or higher and earn a minimum grade of 50 percent on the remaining unpassed sections, and is valid for three years. Although it takes a long period of time to officially become a CPA, I anticipate the challenge. This information has verified my desire to become a CPA. Consequently, I researched the salary of an accountant to see whether it provides a good income. According to the 1998-1999 Graduate Status Report of California Polytechnic State University in San Luis Obispo, the median salary of the graduates was $3083 per month and ranged from $1833 to $4333. Of the 69 students who responded to the questionnaire, 67 were employed full-time  within a year after their graduation. The Robert Half and Accountemps 2002 Salary Guide reports that novice general, audit, tax and cost accountants working in a large company ($250 million+ in sales) can earn $33,000 to $40,750, those working in a medium company ($25 to $250 million in sales) can earn $31,250 to $37,500, and those working in a small company (up to $25 million in sales) can earn $29,500 to $35.250 a year. These are only the starting salaries for those working up to one year, but those who become managers can earn anywhere from $47,500 t o $79,000 a year. Bookkeeping, an area of accounting that was of some interest to me, has relatively low salaries. Depending on the title and experience, one can earn from $24,000 to $48,500 per year. I discovered that the title that earns the most money is that of CFO or Treasurer, which can rise to $360,250. An accurate summary of the occupation of an accountant is that he â€Å"has the task of accumulating and dispensing needed financial information. Since his activities touch upon nearly every phase of business operation and financial information is communicated in accounting terms, accounting is said to be the ‘language of business.’ Anyone intending to engage in any type of business activity is well advised to learn this language.† After researching what accountants actually do, I discovered that they do much more than just crunch numbers all day. The variety and diversity of jobs available caused me to contemplate about what I would like to specialize in and what type of company I would like to work for. Moreover, interpersonal skills are important and accountants have interaction with a number of associates and clients frequently. Previously, I had thought that accountants were mostly bookkeepers, but have discovered that only a small percentage of them are and that they make the least amount of money out of the various specializations. While there are accountants who are not CPAs, becoming one will help ensure a higher income and the prestige associated with becoming a CPA. The road to becoming a CPA is longer than I had expected, but I believe it is worth the training and experience required. Since tremendous amounts of time and effort are necessary, a strong desire to become a CPA must be present in all who seek to become one. Unquestionably, the wide base of business knowledge that one studying accounting amasses allows them to work anywhere in the business environment. Accounting is a great foundation for  all business and is a great choice for anyone interested in numbers and working with people. Works Cited â€Å"Accounting: 1998-1999 Graduate Status Report.† Cal Poly Career Services. 4 April 2002 . â€Å"AICPA Career Paths.† 25 March 2002 . â€Å"AICPA Personal Competencies.† 24 March 2002 . Camenson, Blythe. Careers for Perfectionists and Other Meticulous Types. VGM Careers For You Series. Chicago: NTC/Contemporary Publishing Group, Inc., 1999. Carson, A. B., Arthur E. Carlson, and Mary E. Burnet. Accounting Essentials for Career Secretaries. 3rd ed. Cincinnati: South-Western Publishing Co., 1972. French, Steve. Personal Interview. 10 April 2002. Goldberg, Jan. Great Jobs for Accounting Majors. Chicago: NTC/Contemporary Publishing Group, Inc., 1998. â€Å"Licensing – Experience Requirements.† The California Board of Accountancy. 28 February 2002 . Messmer, Max. Next Generation Accountant. Robert Half International Inc. . – – -. Robert Half and Accountemps 2002 Salary Guide. N.p.: n.p., 2001. Schweppe, Richard. Personal Interview. 24 April 2002. Weinstein, Grace W. The Bottom Line: Inside Accounting Today. New York: New American Library: 1987. â€Å"What It Takes: a Guide to Becoming a CPA.† CalCPA Online. 15 April 2002 .