Wednesday, October 30, 2019
Statistics 401 Mod 4 SLP - Regression Analysis Coursework
Statistics 401 Mod 4 SLP - Regression Analysis - Coursework Example The points so formed when the variable values of SAL are plotted against the variable values of the DJIA would have a line of best fit which can be attached to a specific mathematical formula. The mathematical formulae might be linear, exponential, logarithmic, polynomial, moving average and the like. By making use of this formulae, it would be possible to make predictions of other values of the variable SAL and the variable values of the DJIA given the corresponding variable values. Below is a copy of the data that I have collected to date:- SEX AGE SAL(K) DJIA 1 39 23 14 2 29 33 16 2 18 32 16 1 21 54 12 1 50 48 18 2 49 37 16 1 62 70 15 2 23 23 12 1 20 36 13 1 30 35 14 2 32 21 11 1 48 55 16 This data forms a regression pattern and indeed can be used for the prediction of a corresponding element of the data given one. My stock's closing price can be determined from the closing value of the DJIA. The null hypothesis of this distribution is that ââ¬Å"My stock's closing price cannot b e determined from the closing value of the DJIAâ⬠. It is usually a statement in negation form which this one is precisely. On the other hand, the alternative hypothesis is that; ââ¬Å"My stock's closing price can be determined from the closing value of the DJIAâ⬠. ... In the otherwise case, then the null hypothesis is not right and the alternative hypothesis is taken as the right resolution. I computed a simple regression using the values of the SAL variables as the Y- value and the values of the DJIA variables as the X- values. By so doing, I found the regression results as shown in the screen short below. As can be seen from the results, their indeed is a very slight relationship between My stock's closing price and the closing value of the DJIA. The p-value from the results is very large as it is 2.8. this p- value is much larger than the acceptable value of 0.5. It establishes that indeed the null hypothesis is true. In that regard, I can comfortably say that to some great extent, My stock's closing price cannot be determined from the closing value of the DJIA. This implies that other mechanisms have to be employed in an effort to establish my stock's closing price. REFERENCES Soper, H.E., Young, A.W., Cave, B.M., Lee, A., Pearson, K. (1917). "On the distribution of the correlation coefficient in small samples. Appendix II to the papers of "Student" and R. A. Fisher. A co-operative study", Biometrika, 11, 328-413.
Monday, October 28, 2019
Philosophy Notes on Kant Essay Example for Free
Philosophy Notes on Kant Essay Morality is entirely determined by what someone wills because a good will is the only thing that is good with out provocations. Every other character trait is only morally good once we qualify it as such. Kant morality is all about what someone wills and not about the end result or consequence is. Someone can be happy but for immoral reasons. Kant it is really the thought that counts. Motivation is everything. What does Bentham and Mills look at consequences and happiness. Kant thinks of these things as matter of riddle in the game of morality. Think of it this way. If we think of someone as our favorite moral hero in past and present because of the various things they did, accomplish, brought about. All you are doing when you admire such people is judging results. What we see. But if we are really judging moral worth on what we see we are then failing to adjudicate moral worth entirely. After all we have no idea what the shop clerks real motives are. Perhaps she is honest because she thinks this is the best way to make money. If this wasnââ¬â¢t her true motivation she may start ripping people off as soon as she could. Think back to what glaucon says. He says it is better to appear to be moral than to really be moral. Kant believes this is a much more comman way of going aobut things that it probably happens most of the time given that many people donââ¬â¢t have moral motivations that we really have no way of knowing what peopoleââ¬â¢ motivations are. Perhaps Abraham Lincoln and MLK motivations were not stemmed form good will at all but only for honor, fame or fortune. We simply donââ¬â¢t know. Remember there are many people who were unlucky failed to bring any results even thought they hated good will or moral principles. They are forever unknown they are forever anonymous. He says we should stick to what pure reason tells and tells us it doesnââ¬â¢t care about consequences, doesnââ¬â¢t care about actions, doesnââ¬â¢t care about results. It cares about motivation. We can never tell anyoneââ¬â¢s motivation just from look at them. Kant argues that if we look around the natural world that by in large things seem to fill their end for what they are designed for. Cheetahs usually have four legs and are good at catching prey. By and large, natural entities fulfill their designed purpose. Eyeballs are designed to see and usually do. Sure they eventually pucker out but for most part our eyes work how they were designed to function. But if we look at this larger thing called the human person and then assumed he was designed for happiness in the same way a cheetah was designed to run and catch prey and the eyes were designed to see we can conclude that the design of the human person were wrong. We canââ¬â¢t be designed for the purpose of being happy because if we were we would be a strange anomaly of nature. But why do we say this because we are species. We are a species that is defined by pain and suffering and anxiety and depression that results in misery. We are sad, miserable and pathetic. Unfortunately, argues Kant, we arenââ¬â¢t designed to be happy. The purpose of life isnââ¬â¢t to be happy! It is to be moral. Instead we are designed to be moral. Happiness may forever be out of reach but thatââ¬â¢s ok because that is not the purpose of being human. The purpose of being human is to be moral and happiness may not have anything to do with each other. Kantââ¬â¢s theory is seen as deontological because it is all about duty. Kant argues that to be moral we have to consider duty compared to what we might want to do based on our emotions and inclinations. The name of the game is DUTY. We must be motivated by duty in order to be moral. Ex: if we only help out in a soup kitchen only because it makes us feel good then we arenââ¬â¢t properly moral. If happiness is your only motivation because once you stop feeling good about it you will quit working in the soup kitchen. You will burn out fast. Emotions canââ¬â¢t motivate. They can accompany but canââ¬â¢t motivate it. You canââ¬â¢t be motivated by sentiments or emotions. They arenââ¬â¢t moral or immoral. They are justâ⬠¦there. We canââ¬â¢t help them. In other words we are motivated to help because itââ¬â¢s your duty and you also like to help then that is all fine and good. Consider your enjoyment a nice bonus but a bonus that is entirely outside of the moral realm. Again difference on one hand being motivated by duty whilst liking it all the while and on the other hand being motivated only because you like it is this. If you are motivated by an emotion than once you cease having that emotion you will quit. The man who works in the soup kitchen only because it makes him feel good will immediately quit because he wants to feel good about it. It wonââ¬â¢t take him long because it will be really stressful because itââ¬â¢s really smelly work. You have to deal with smelly people. If someone says if your heart isnââ¬â¢t in it then it is not worth doing. Kant would say this is total rubbish. You have no control over whether your heart will be in it or not. Do it because it is your duty. You only do it because of your rational or rationality. Morality is based on duty and thatââ¬â¢s it. So how do figure out what duty is. Kant says we figure out to be what means to be the dutiful person by considering the act from pure reason alone and to get rid of emotion and sentiment. Duty stems from pure reason. Acting from sentiment and emotion is not properly rational. Kant wants to figure out what it means to be a rational, moral person. He does this by considering what pure reason is and pure reason is an aspect of the human person that is not particular to emotions or passions, or pathology or hormones or sentiments. For Kant, rationality is something that is much more pure. Something entirely bound up with nothing biological. Nothing evolutionary. Nothing emotional. Nothing empathetic. Kant would have been very much at home with the idea of the intergalactic senate. Lots of different sorts of biological beings with various physical attributes but all sharing in the same transcendental rationality attached to their particular alien biology. He would have been much more in line with Spocs decision making than captain kirk. Kant is spac. Most of us acting on emotion like Captain Kirk arenââ¬â¢t being truly ration and therefore arenââ¬â¢t truly being moral at least as far as Kant is concerned. To do the moral thing is to do that thing which is based on duty. We determine what our duty on what maxims can be universalized with out contradiction. We consider our duty via pure rationality and pure rationality tells us that one only acts morally if their actions are universalizable. Kant it is important to consider morality this way because this way we can make morality certain and self-evident. To say we act on a universalizable maxim is to say that a immoral action is precisely that action with is based on a maxim that can not be universalized with out contradiction. Thus, the reason you cannot steal is because to base ones action on stealing you would have to have one maxim that steal if you cannot afford to pay. But this creates a situation that cannot be universalized. If everyone stole if they cannot afford to pay then there would be no such thing as theft. This would destroy the very concept of legitimate theft. You would destroy the very concept of property and ownership making theft impossible. . You can only make sense of stealing most people donââ¬â¢t steal most of the time. Thus to act immorally is to count on everyone else or most of everyone else to follow a certain role precisely in order for you to get away with not following that rule. What holds for stealing also holds for lying. You can only get away with lying if most people donââ¬â¢t lie most of the time. To universalize lying would destroy the possibility of being able to tell a lie. Kant differentiates imperative based and hypotheses and imperatives that are categorical or come from pure reason. Hypothetical imperatives and categorical imperatives. Kant says that all imperatives are based on hypotheses that are not properly moral. That is that no action that is based on hypothesis that a certain thing will come about if a action is done can be properly be called a moral action. Thus for example if I base my example that I base my hypothesese that my action will result in a certain pleasure or emotion than it isnââ¬â¢t properly moral. Morality is not a means end rational thing in this way. It canââ¬â¢t be. Hypothetical imperatives. Precisely because it is only a hypothesis, we do not KNOW with certainty that a certain action will bring about a certain consequence. Morality must be based on some certain principles and all means are based on hypothesis. We think or hypothesize that doing a certain action will give us pleasure or happyness. Utilitarians act on a hypothetical imperative and this is because utilitarians are trying to get good consequences. The problem with this theory, says Kant, is that you are trying to bring about something that you might not have the foggiest clue how to bring about. Morality by contrast, says Kant, canââ¬â¢t be based on knowledge that you might not have. We donââ¬â¢t know for sure how to bring about happiness. We think we know if we pass a policy that it will bring about more jobs to stimulate the economy but we donââ¬â¢t know that for sure. Morality canââ¬â¢t be an experiment. It must be based on a set of principles or as Kant calls it the categorical imperative. That action which is at the same time is able to be a universal law. Categorical imperatives are based on the certainty that only pure reason gives us. Only categorical imperatives can bring us true morality. This stuff about law is important. In his theory everyone is a legislature of moral law. We are all moral legislature. Remember that Kant does not think we can discover facts out there in nature or by meditating on the forms like Plato thinks. He actually disagrees with Plato and Aristotle and agrees with the Utilitarians on this point where as these ancient thinkers say we discover moral facts on the nature of the good. Kant argues that we construct moral law from a rightly working from pure rationality like they did in the intergalactic senate. As rational agents we have the ability to construct moral law. We do not discover moral law. It is not part of the world. We create moral law, based on the logic of pure reason. Literally make it. But just because it is subjectively constructed doesnââ¬â¢t mean morality canââ¬â¢t be objective. If moral principles are based on categorical imperatives from maxims then the constructive moral laws are the same time objective. He concedes that morality is intersubjectively objective. Thatââ¬â¢s the name of the game to create laws that are intersujectively subjective. Even though morality is constructed, it is still objective. This is because you can only legislateââ¬âor createââ¬âmorality one way: the way given to you by pure reason.
Saturday, October 26, 2019
Point Blank Consulting Firm Essay -- Business Management Essays
Point Blank Consulting Firm Point Blank Consulting Firm Executive Summary à à à à à Bulls Eye Indoor Shooting Range is a Las Cruces start-up company dedicated to providing a safe and professional atmosphere where safety is our main concern. We offer a climate-controlled building that will be useful to all law enforcement, security, military, and private citizens. Company Description à à à à à We offer the only indoor shooting range in southern New Mexico. Bulls Eye is equipped with 18 lanes, 25 yards long to assist the advanced shooters, as well as, the novice shooters. Six of these lanes will be allocated for private events for qualifications. Product and Services à à à à à Bulls Eye will be dedicated to exceeding customersââ¬â¢ expectations by offering gun classes in firearms training, firearms safety, and gun laws. Our National Rifle Association (NRA) certified instructors will teach firearms skills, safety, and self-defense. At Bulls Eye we strive to make every shooting experience an enjoyable one. à à à à à In addition to our services, we sell rifles, handguns, accessories, and ammunition. Our inventory consists of the worldââ¬â¢s finest weapons, which include, but not limited to, Winchester, Remington, Colt, Ruger, Smith & Wesson, and Glock, just to name a few. à à à à à The first Tuesday of every month, we will offer a shooting competition with prizes gong to the top three contenders. A fully equipped classroom with an overhead projector is available to rent; perfect for presentations or training. We will also rent top of the line handguns, rifles, and shotguns for use at our range. Gun Rental Rates: â⬠¢Ã à à à à Handguns, shotguns and .22 rifles $20 includes Range fee for 1 day and 1 target $15 for Bulls Eye members â⬠¢Ã à à à à AR-15 $30 includes Range fee for 1 day and 1 target $25 for Bulls Eye members Other services will include: special privileges for members, which consist of: â⬠¢Ã à à à à Unlimited number of Range visits â⬠¢Ã à à à à 1 target with first visit per day â⬠¢Ã à à à à Discounted Range fees for friends â⬠¢Ã à à à à Discounts on firearm rentals Membership fees are as follows: 1-year Individual Membershipà à à à à $200 1-year Couple Membershipà à à à à à à à à à $250 1-year Group Membershipà à à à à à à à à à $300 (up to 4 members) 6 months Individual Membershipà à à à à $150 6 months Couple Membershipà à à à à $125 6 months Group Membershipà à à à à à à à à à $250 (up to 4 members) Lifetime Membershipà à ... ...à à à à à à à à à à à à à à à à à Legal/Accounting Advertising/Promotionsà à à à à à à à à à à à à à à à à à à à Miscellaneous expenses Salaries/Wagesà à à à à à à à à à à à à à à à à à à à à à à à à Supplies Accountingà à à à à à à à à à à à à à à à à à à à à à à à à à à à à à Payroll expenses Incomeà à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à Salaries/Wages Utilitiesà à à à à à à à à à à à à à à à à à à à à à à à à à à à à à Taxes Payroll expensesà à à à à à à à à à à à à à à à à à à à à à à à à Repairs/Maintenance Our assumptions and projections were based upon our market analysis and market forecast. In addition, we believe the changes in our society and the on-going threats of terrorism will have a significant impact on the overall market, customer characteristics, customer needs, and the buying decisions of our customers. Our projected losses would include rent, utilities, insurance (property and liability, life and health), workmanââ¬â¢s compensation, wages, and theft. Management Summary à à à à à The owner of Bulls Eye Indoor Shooting Range believes that relationships should be forthright, work should be structured with enough room for creativity, and pay should be compensated with the amount and quality of work completed. The company is young enough that the only manager that is needed is the owner of the business.
Thursday, October 24, 2019
Con law essay
Introduction The Lincoln High School seal designed by the School Seal Committee does not violate the Establishment Clause nor does it violate Leslie Fosters or anyone else's right to Freedom of Religion granted by the First Amendment to the United States Constitution. The First Amendment contains the Establishment Clause which states that the government shall make no law ââ¬Å"Respecting an establishment of religionâ⬠. In other words the government shall not endorse religion and it shall not give preference to one religion over another but it does not prohibit the government's entry into religious domain to make accommodations.In this case the way to determine if the governments actions have endorsed religion it is required to apply the Lemon Test, created by the United States and obtained from Lemon v. Kurtzman. The Lemon Test is used to determine whether or not a display violates the First Amendment by endorsing religion. The first prong of the Lemon Test articulates that the government's actions must have a secular purpose. The second prong affirms that the government's action must not have the primary effect of either advancing or inhibiting religion.Last but not least, the third prong expresses that the governments action must not esult in an ââ¬Å"excessive entanglementâ⬠alongside religion. To determine if the Lincoln High School seal is constitutional it must pass all three parts of the Lemon Test Theretore, since the Lincoln High Seal does pass all three parts ot the Lemon Test it is proven that the seal does not violate the establishment clause nor does it violate Leslie Fosters right to Freedom of Religion. Secular Purpose A.Stated Purpose The Lincoln High School seal passed the first prong of the Lemon Test because it has a secular purpose. Although the seal contains religious symbols they are considered secular because the urpose of them being there is to express the diversity among the students that attend Lincoln High to overall repre sent the school itself. For example, according to Lynch v. Donnelly the inclusion of a nativity scene in a city display did not infringe the Establishment Clause because the stated purpose was sincere and it was not a sham.The nativity scene was placed there to show the citys historical background. In Lincoln High School at the beginning of designing the seal the members of the school seal committee were instructed to design and create a seal that represented Lincoln High and its students. The students had many arguments and disputes on how to represent the students because each one of them had different ideas. They did discuss other ways to represent the students but they all agreed that the best way to display the diversity of the students was by the inclusion of the religious symbols.Since the Lincoln High Muslim Societys office had been vandalized by Christian and Jewish students they suggested to add religious symbols hoping to demonstrate the tolerance and respect they felt to ward the views of all the members of the Lincoln High community. The purpose, like in Lynch, was sincere and it was not a sham because they were actually aiming to represent the three most common religions in the school with the purpose to represent the students diversity not the religions the way that the government in Lynch was trying to represent the citys historical background through the nativity scene.Also, In Books v. Elkhart a monument inscribed with the Ten Commandments stood in front of the city of Elkhart's Municipal Building. Forty years after the monuments erection residents of Elkhart County, filed suit against the city alleging that he monument's presence violated the Establishment Clause. The court ruled the monument inscribed with the Ten Commandments to be secular because of its location, outside the Municipal Building, which houses the local courts and local prosecutor's office. This location emphasizes the foundational role of the Ten Commandments in secular, leg al matters.The court stated that a carving of Moses holding the Ten Commandments, surrounded by representations of other historical legal figures, signals respect not for great proselytizers but for great lawgivers. The court found the monument to be ecular because it was surrounded by other legal givers which minimized the religious purpose the monument of the Ten Commandments displayed to the community According to Books the court should look at the totality location of the circumstances to determine the actual purpose of the display.Like in Books, you can determine the actual purpose of the Lincoln High seal by looking at the totality of the circumstances. The religious symbols in the seal portray the role religions have amongst the students in the school in a secular way. Since the religious symbols in the seal are surrounded by other ecular symbols you can infer that the over all purpose is to represent the school not the religious symbols themselves. You can also determine tha t its meant to represent the school and its students because of its surroundings similar to how the Ten Commandments in Books represents a figure of a historical law giver not a proselytizer.The religious aspect in both cases have been proven to have a secular purpose because of their historical backgrounds and the circumstances in which they are present. B. Written Purpose It can also be determined that the Lincoln High School seal is secular by onsidering the leaflet that accompanied the seal. In the leaflet the members of the school committee wrote that the Lincoln High School seal is intended to represent the school, its population, Lincoln Center City and the state of Fordham.They wrote this to explain to the community that would see the seal during its inauguration what the symbols represented. In Adland v. Russ a monument inscribed with the Ten Commandments located on capitol grounds near Kentuckys floral clock lacked any secular purpose because it was unaccompanied by any ot her document. Therefore because of the Ten ommandments distinctly religious nature the pre- eminent purpose for the posting of the Ten Commandments is plainly religious. According to Adland v.Russ, an effective disclaimer can further strengthen the secular purpose of a public display. Unlike Adland the Lincoln High School Seal was accompanied with a leaflet that specifically stated the purpose of the symbols that were included in the seal which overall served to support the claim that the seal had a secular purpose. Effect 1 . Religious symbols The primary effect of the Lincoln high seal did not promote any religion over another because they used the three eligions that were abundant amongst the students.The members of the seal committee did acknowledge the fact that their were other religions practiced by the students who attended the schools and that their were other ways to represent diversity but they chose religion and specifically these three because their was a lot of tension going on between them. They contacted one of the members in the committee's father to ask about the religious symbols that corresponded witn the religions. The members dad happened to be a pastor which benefited them to achieve the information they needed to represent the diversity among he students, not necessarily the religion.The students hoped that by representing all the students as a whole through these religious symbols and the secular symbols the tension would diminish and the vandalizing of the Lincoln High Muslims Societys office would be behind them. The religious symbols that were included in the seal are that Latin Cross, Star of David, and a crescent moon and star. There are religious symbols in the seal but they only take up one third of the seal and they don't advance the religion they exhibit the diversity of the students through religion.The secular symbols integrated in the eal is the school name, school mascot, and a picture of the school. The outline of Fordham and the state flower and bird have been included to represent Lincoln Center City. The description of these symbols is also included in the leaflet accompanying the seal. Two- thirds of the seal is made up of secular symbols while only one third of the seal is made up of religious symbols. The inclusion of these secular symbols minimize the effect that the religious symbols have on the seal simply because their are more secular symbols than religious symbols.In Allegheny v. Aclu a crà ©che donated to the ity by a Roman Catholic group was placed on the staircase of the County Courthouse, the countys seat of government. With a banner it that said â⬠Glory to in the highes tâ⬠. The Court reasoned crà ©che stood alone and contained an unmistakable religious message. Unlike Allegheny the religious symbols in the Lincoln High seal do not stand alone, they are surrounded by other secular symbols which gives off a secular message instead of a religious one.The secular symbols d elude the significance of the religious symbols because it shows that not only the religious symbols represent the school and its students. Therefore, all the symbols are of equal importance. Also in Allegheny another display outside another government building included a menorah and Christmas tree. On the other hand that court held that the menorah and Christmas tree had a secular purpose therefore they did not violate the Establishment Clause.The court noted that the display was not constitutional simply because it included two religions. Rather, it was constitutional because it celebrated the two holidays using what the Court viewed as secular symbols. This made the display, in the Court's view a recognition of the wo holidays, rather than an endorsement of them. Like in the Lincoln high seal the religious symbols are not secular simply because it includes the three religious symbols, but because it represented the schools students and their diversity like it was stated in the le aflet.The religious symbols in The Lincoln High seal, like in Allegheny are viewed as a recognition of the religions in the school rather than an endorsement ot them. According to Allgneny , cou rts nave never required that displays with religious symbols contain a symbol of every religion to be constitutional. In other words a display that contains a religious symbol doesn't not need to have a symbol on every religion in order to be constitutional and not violate the Establishment Clause. The Lincoln High School seal does not need to have a symbol of every religion in order to be consititutional.It is obvious that their are more religions practiced in the school other than the ones provided in the school but it also needs to be recognized that those three religions are the ones that are mostly practiced among the students. The religious symbols don't make the secular symbols religious but the secular ymbols do make the religious symbols secular because it emphasizes what the religi ous symbols are actually representing which is the students and their diversity in the school. In Friedman v.Bernalillo, The case challenges a county government's use of a seal bearing, among other things, a Latin cross and the Spanish motto, ââ¬Å"CON ESTA VENCEMOS,â⬠. While the cross is the primary symbol of Christianity, the Establishment Clause does not prohibit all references to objects of some religious significance. The district court found that a secular legislative urpose is served by the county seal because it is used to promote the appreciation of the heritage, history and cultural pride of Bernalillo County.In the Lincoln High School seal the religious symbols in are used to promote the diversity among the students and represent the school. All in all botn cases the displays nave been rul ed to nave a secular effect even though they contained distinctively religious symbols because like in Lincoln High the seals distinctive religious symbols don't endorse religion because of their purpose. 2. Secular Symbols The secular symbols in the Lincoln High School seal diminish the ffect that the religious symbols portray. In Kuhn v.City of Rolling Meadow she seal contained a church, which was considered a religious symbols. It surrounding secular symbols was a house, a family and trees. It also had city of Rolling Meadows and State of Illinois around the seal. The seal was considered constitutional because of the overall effect was not to endorse religion. The church was more than Just a religious symbol it was a historical symbol as well because of its historical background. Also the secular symbols surrounding it made it obvious so distinguish the fact that the hurch was included to emphasize the citys heritage and culture.The religious symbols in the seal weren't anymore prominent than the secular symbols which reveal that they are all of equal importance. Like in The Lincoln High School seal the three religious symbols also don't endorse religion because its surrounding symbols are secular which reduce the religious meaning that the religious symbols have and make all the seals of equal importance. Like in Kuhn the religious symbols in the Lincoln High seal are not more prominent than the secular symbols in the seal and they don't ave anything special to them that distinguish their importance from the other seal.With the inclusion of the secular symbols the religious symbols in the Lincoln High seal do not have an overall effect of endorsing religion. Rather, its overall effect is to represent the diversity in the school. In FFRF v. City of Wyoming the seal contains a house a golf course, a house, a building and a chapel. In this case it was also determined that the seal is constitutional because of its secular symbols. The golf course, building, and house all represent the City of Wyoming, Michigan.
Wednesday, October 23, 2019
Week 3 Acct2522
ACCT2522 Management Accounting 1 Session 1, 2013 Tutorial Week 3 ââ¬â Cost basics Overall Theme We will explore fundamental assumptions of cost functions and discuss the relationships between cost behaviour, cost estimation and cost prediction. The concept of cost driver analysis and its application to cost estimation and cost management will also be discussed. We will also describe how to estimate cost behaviour using managerial judgment, engineering methods and other quantitative techniques. Desired Learning Outcomes and Essential Reading Langfield-Smith, K. , H. Thorne, and R. W. Hilton (2012).Management Accounting 6e: Information for Managing and Creating Value, 6th ed, McGraw-Hill Australia Pty Ltd. (Hereafter referred to as LS) â⬠¢ Chapter 2 â⬠¢ Chapter 3 (include Appendix 3 portion on ââ¬Å"Evaluating the regression equationâ⬠p. 108109) TOPIC 3 COST BASICS After completing this topic, you should be able to: 1. 2. 3. 4. 5. 6. 7. 8. Why are costs important? Wh at does ââ¬Ëdifferent costs for different purposesââ¬â¢ mean? Understand and apply various classifications of costs. Understand cost drivers and the role of cost driver analysis. Describe and apply the activity hierarchy of costs and cost drivers.Explain the relationships between cost estimation, cost behaviour and cost prediction. Understand and apply various methods for cost estimation. Understand some practical issues faced in estimating cost functions. 1 Tutorial Questions (must be prepared prior to the tutorial) Question 1: Langfield-Smith, Chapter 3, Case 3. 41 Parts Q3-8 only Please note that all numbers in the cost functions should be rounded off to 2 dec places. Excel regression outputs are as follows: Part 1: If only patient load is considered as a determinant of administration costs, a simple regression can be used, utilising Excel.The output is reproduced below. Regression Statistics Multiple R 0. 927088078 R Square 0. 859492304 Adjusted R Square 0. 824365379 Stand ard Error 401. 9749382 Observations 6 ANOVA df Regression Residual Total 1 4 5 Coefficients Intercept Patients 6 181. 36646 3. 838509317 SS 3 953 664. 596 646 335. 4037 4 600 000 Standard error 730. 0175478 0. 775999898 MS 395 3665 161583. 9 F 24. 468191 Significance F 0. 00778042 t Stat 8. 467422 4. 946533 P-value 0. 0010661 0. 0077804 Lower 95% 4 154. 51281 1. 6839882 Upper 95% 8 208. 220107 5. 993030436Part 2: When both patient load and the number of emergency procedures are considered as determinants of administrative cost, a multiple regression must be used. Utilising Excel, the regression statistics are reproduced below. Regression Statistics Multiple R 0. 92919029 R Square 0. 86339459 Adjusted R Square 0. 77232432 Standard Error 457. 669779 Observations 6 ANOVA Regression Residual Total df 2 3 5 SS 3 971 615. 12 628 384. 8797 4 600 000 MS 1 985 808 209 461. 6 F 9. 480532 Significance F 0. 05048959 Standard Lower Coefficients Error t Stat P-value 95% Intercept 5943. 98625 1161 . 190869 5. 18871 0. 01443 2 248. 558665 Emergency 24. 9140893 85. 10570782 0. 292743 0. 788799 -245. 930256 Patients 3. 80756014 0. 889819838 4. 279024 0. 023443 0. 975756281 Upper Lower Upper 95% 95. 0% 95. 0% 9 639. 414 2 248. 5599 639. 414 295. 7584 -245. 932 95. 7584 6. 639364 0. 975756 6. 639364 2 Question 2: Refer to Beth and Jessieââ¬â¢s ice cream factory from the tutorial last week. Please assume that in addition to chocolate chip ice-cream, Beth and Jessie have expanded their operations to produce Extra Chewy Cookie Dough ice-cream and Super Creamy Strawberry Cheesecake ice-cream. They hired semi-retired chef on a project-by-project basis to help develop these two flavours; and he is currently experimenting with another new flavour ââ¬â Very Juicy Mango Delight. We further assume that the processes are exactly the same to manufacture all three types of ice-creams, except that different flavours and different ââ¬Å"extra ingredientsâ⬠are added. A. Please give examples of the following: Cost object = A box of ice-cream. 1. A unit level cost 2. A batch level cost 3. A product level cost 4. A facility level cost B. For each of the your examples, 1. Suggest a potential cost driver 2.Classify the cost as manufacturing or non-manufacturing 3 Self Study Questions and Solutions (complete in your own time) 1. 2. 3. 4. LS, Chapter 2, Self-Study problem 1. LS, Chapter 2, Review Question 2. 7 LS, Chapter 3, Question 3. 34. Mowen, Chapter 3, Question 3. 10. (Note: You are not required to run a regression, the output table is provided below. 4 Self Study Questions and Solutions (complete in your own time) 1. LS, Chapter 2, Self-Study problem 1. Solution is on p. 61-62 with the following amendments: 4) Answer should a, and h. (Sales and marketing are often used interchangeably. 7) Answer should be a, and NOT b. (The word-processing equipment is used for administration purposes and should not be inventorised. ) 9) Answer should be a, and either g or h. (If the new product packaging is designed to attract customersââ¬â¢ attention and increase sales, the cost of material can also be considered a marketing cost. ) 2. LS, Chapter 2, Review Question 2. 7 When analysing cost behaviour the ââ¬Ëlevel of activityââ¬â¢ refers to the level of work performed in the organisation. The activity generally causes the cost and, for this reason, the level of activity is often referred to as the level of cost driver.Activity can be expressed in many different ways, including units produced, number of machine hours, number of direct labour hours, number of transactions, kilometres driven, kilowatts used, pages printed, number of set-ups, number of engineering hours and so on. 3. LS, Chapter 3, Question 3. 34. Answers to this question will vary. Rather than looking for a right answer, students should seek an understanding of the concepts. 1. Given that a full-time technician is hired, this component of the cost is a fixed cost.The additional c ost of repairs by the local dealer may be related to the number of instruments used in the school, or number of hours of instruction. A semi-variable cost. 2. The number of audit hours is a cost driver, which, in turn may be related to the number of students (influencing the number of transactions. ) A variable cost. 3. No cost driver ââ¬â a fixed cost; step-fixed cost if the number of students grew beyond the ability of existing admin staff to cope and another new staff has to be hired. 4. Number of students enrolled, or number of hours of instruction. Variable cost. . No cost driver i. e. a fixed cost (if annual fixed salary paid) or, (if paid on an hourly basis) the number of hours employed or the number of hours of instruction (i. e. , a variable cost). 6. Number of students enrolled. A variable cost. 7. A fixed cost; no driver. (However, in the long term, the cost of new instruments purchased will drive the depreciation charge. ) 8. Probably fixed; no cost driver. 9. Number of hours the school is open. A semi-variable cost. 5 4. Mowen, Chapter 3, Question 3. 10 Note: You may have a slightly different figure due to rounding (e. g. , à ±1). 6
Tuesday, October 22, 2019
Everything You Need to Know to Visit the Temples of Bagan
Everything You Need to Know to Visit the Temples of Bagan SAT / ACT Prep Online Guides and Tips For grandeur, size, and the feeling that youââ¬â¢re Indiana Jones, itââ¬â¢s hard to compete with the temples of Bagan in central Myanmar. This massive expanse of thousands of temples (estimates range from 2,000 to over 4,000) dot the landscape in various stages of dilapidation and restoration. Built by a series of kings between 1057 and 1287, Bagan is one of an increasingly rare breed: a world-class attraction that hasnââ¬â¢t yet been discovered by the masses. Baganââ¬â¢s popularity is increasing, but much of the information about it has not kept pace, and that can make it difficult for travelers trying to plan a trip to this site. Bagan offers a range of unique experiences. While here you can: Watch the sunrise from the top of Shwesandaw Pagoda Cool off with a glass of fresh tamarind juice in a cafe overlooking the Irrawaddy River Discover gold-plated Buddha statues hidden in temple niches Survey the ruins of past kingdoms during a hot air balloon ride over the plains Follow winding dirt roads around bushes and through groves of palm trees to discover tiny temples that only get a few visitors a year This guide will walk you through each step you need to take to plan and carry out a trip to Bagan, from when to visit and how to get there to which temples to visit and what form of transportation to use. 5 Things to Figure Out Before You Leave The logistics of visiting Bagan can be somewhat challenging, so it's important to make sure you thoroughly understand what to expect before heading out. When to Visit One of the first things to decide on when planning your trip to Bagan is figuring out when youââ¬â¢d like to visit. The most popular time to visit Bagan is in the winter, from November through February, when it is both cooler and dry. The average temperature during this period is around 80 degrees Fahrenheit (27 Celsius). This is when temperatures are coolest and there is little rain, but this is also when Bagan is most crowded. If youââ¬â¢d like to avoid the crowds or canââ¬â¢t make it to Bagan in the winter, itââ¬â¢s also possible to visit during other times of the year. The end of the dry season, from March to May, is when temperatures are hottest in Bagan. The average temperature during these months is about 95 degrees Fahrenheit (35 Celsius), although the temperature can often get over 100 degrees Fahrenheit (38 Celsius) in the middle of the day. Rainy season begins at the end of May and lasts through October. Temperatures are cooler during this period (about 78 degrees Fahrenheit/ 26 Celsius), but it will rain nearly every day. Take your personal preferences into account when choosing when to visit. Winter has the most enjoyable weather, but youââ¬â¢ll also have to deal with more crowds (although nothing close to those youââ¬â¢ll find at similar locations like Angkor Wat). If you think you can handle the high temperatures, the end of the dry season can be an ideal time to visit Bagan as you'll have many of the smaller temples to yourself. The short period between seasons can also get you the best of both worlds. I visited Bagan at the end of May, right at the beginning of the rainy season, and I was lucky to have no rain, cloudy skies which kept the temperature lower, and few other visitors at the temples, although this wonââ¬â¢t always be the case. Whatever month you choose to visit Bagan, know that any time in the near future is a great time to go. Baganââ¬â¢s popularity has been steadily increasing in the past few years, and, while itââ¬â¢s still a somewhat undiscovered place, that wonââ¬â¢t last forever. So visit Bagan now before the rest of the world catches on. How Long to Stay The temples cover a huge area and take a while to get to, therefore Iââ¬â¢d recommend spending at least two days, ideally three, in Bagan. Your first day can be spent visiting the major temples (described below), preferably with a guide, on your second day you can explore some of the smaller and more distant temples on your own, and your third day can be spent further exploring the area or returning to some of your favorite temples. Staying longer is always possible, and you could easily spend your entire trip exploring Bagan and still only see a fraction of what it has to offer. However, there isn't much else in the area besides temples, so if you get easily "templed-out", take that into account when planning your itinerary. How to Get to Myanmar Most foreign visitors to Myanmar will require a visa to enter the country. If youââ¬â¢re a citizen of Brunei, Cambodia, Indonesia, Laos, the Philippines, Thailand (only if youââ¬â¢re entering via an international airport), or Vietnam, you donââ¬â¢t need a visa if your visit is less than 14 days. Most people who need a visa are eligible to apply for an eVisa (check the website to see if your country is one of those eligible for the eVisa). To apply for the eVisa, youââ¬â¢ll need your passport information, a recent color photo you can upload, and credit card details to pay the $50 fee. After your eVisa is approved, youââ¬â¢ll receive an eVisa approval letter which is valid for 90 days and which you must have with you when you arrive in Myanmar. If your approval letter is expired, you wonââ¬â¢t be allowed to enter the country. Your eVisa allows you a single visit of up to 28 days in Myanmar, and eVisas can only be used by people entering via an international airport. Most people enter Myanmar at the countryââ¬â¢s largest city, Yangon, but there are also two additional international airports in Mandalay and Nay Pyi Taw. The eVisa is by far the most popular way to get the visa needed to enter Myanmar, but there is also a paper visa and a visa on arrival. For people in the United States, information on the paper visa, as well as the form you need to fill out and submit, can be found on the Myanmar Embassyââ¬â¢s website. The paper visa will also grant you a single visit of up to 28 days, and youââ¬â¢ll need to attach proof of your plane tickets, hotel reservations, or confirmation from your tour leader. Visas on arrival are rare to get, and they also require additional documents, such as proof of your itinerary. More information about them can be found on the government of Myanmarââ¬â¢s website. Money Matters The kyat is the currency used in Myanmar, and one USD is worth approximately 75 kyats. You can get kyats at an ATM or by exchanging money at a bank or exchange center. If you are exchanging US dollars, make sure the bills are in as pristine condition as possible, as many places won't take them if they have any wrinkles or tears. It's best to get kyats before you arrive in Bagan, as ATMs and official exchange centers are rare outside of the main cities. Some places will accept US dollars in place of kyats, and many of the larger hotels accept major credit cards. How to Get to Bagan After you arrive in Myanmar, there are several ways to get to Bagan. If youââ¬â¢re traveling with a tour, these details will already be worked out for you, but if youââ¬â¢re traveling independently, youââ¬â¢ll have to figure out how to get to Bagan on your own. Flying The fastest way to get to Bagan is to fly. The Bagan airport is called Nyaung U, and there are flights from both Yangon (80 minutes) and Mandalay (30 minutes). (Nyuang U is only a domestic airport, so there are no international flights there.) Flying domestically in Myanmar used to be difficult because there was no way to purchase tickets online. Recently, however, most airlines have adopted e-ticketing. Flights are still limited, so tickets should be purchased at least several weeks, and ideally a few months, in advance. The airlines offering flights to Bagan are Asian Wings Airways, Golden Myanmar Airlines, Mann Yadanarpon Airlines, and Myanmar National Airlines. Roundtrip flights from Yangon start at about $215, and from Mandalay at about $150. Bus The cheapest way to get to Bagan is traveling by bus. Overnight buses from Yangon leave around 6pm-8pm and arrive very early in the morning, usually around 3am. (Hotels are well accustomed to this, and many will let you check in when you arrive, provided your room is vacant.) Bus rides from Mandalay take five to seven hours and travel during the day. Thereââ¬â¢s variation in the quality of different bus lines, with the higher-end companies, like JJ Express or Bagan Minn Thar Express, offering reclining and quite spacious seats. Most hotels can help you purchase bus tickets, or you can buy them from the ticket office directly. Tickets from Mandalay cost about 10,000 kyats ($9), and tickets from Yangon start at about 15,000 kyats ($13), with higher-end companies costing a bit more. Train Traveling by train is slower than more expensive than going via bus, but if you enjoy train journeys, you may be interested in taking a train to Bagan. From Yangon, trains leave around 4pm and arrive the next morning at about 10am. Trains from Mandalay run during the day and take about 7 hours, although delays of up to several hours are often reported. Trains in Myanmar are often old and have only basic amenities, although most will have a restaurant car available. Train tickets need to be bought at the station. A ticket for a sleeper-car from Yangon will cost about $50, while tickets from Mandalay are about $7-$10. Boat The only way to enter Bagan via boat is if youââ¬â¢re coming from Mandalay. The journey can take between 8 hours and two days, depending on whether youââ¬â¢re on a government-run ââ¬Å"slow boatâ⬠or a faster boat that makes fewer stops and doesnââ¬â¢t overnight. Boats stop in either Nyang U or Old Bagan. The ferry service is shut down from April through June due to low water levels. Ticket prices can vary widely depending on which boat you take, but prices are generally between $15 and $40. What to Expect Once You Arrive in Bagan Once you arrive in Bagan you've made it through the hard part, but there are still some decisions to be made. Arriving in Bagan Both the Nyuang U Airport and the train station are located 2-4 miles southeast of town, depending on which part youââ¬â¢re going to. The jetty is about half a mile from Nyuang U market (the boat may also stop in Old Bagan), and buses will drop you off along Nyuang Uââ¬â¢s main road, a few miles from town. No matter how or when you arrive, there will be transportation options to get you to your accommodation. However, if you arrive very early on an overnight bus, your options may be limited to tuk-tuks as opposed to taxis. When you arrive in Bagan, youââ¬â¢ll have to pay the Bagan Archaeological Zone fee (25,000 kyats or $20). If you arrive via boat or plane, youââ¬â¢ll pay this fee at the port or airport. If you arrive by bus or train, there are checkpoints where your driver will stop and youââ¬â¢ll pay the fee (these checkpoints are manned around the clock, so even if you arrive at 3am, youââ¬â¢ll still have to pay). After you pay the fee, youââ¬â¢ll be issued a small card you may be asked to show your hotel when you check in. The card is valid for one week, but people working at the temples rarely ask for it, so you likely wonââ¬â¢t have to buy another card if you stay longer than a week. Where to Stay While not very populous, Bagan covers a significant area (the Bagan Archaeological Zone on its own is 26 square miles), and there are several different towns you can stay in. Be aware that hotel prices drop significantly during the off-season if you look for deals online. Nyuang U Most people stay in Nyuang U because it is the largest town in the area and offers the most amenities. Nyuang U is also where most of the transportation links are, and, even if you donââ¬â¢t stay here, youââ¬â¢ll likely pass through on your way in or out of Bagan. If youââ¬â¢re traveling on a budget, Nyuang U has the widest selection of hostels and budget hotels in the area, with some rooms as cheap as $20 a night. It also has the greatest selection of restaurants. Nyuang U has a few minor temples within its boundaries, but it's two miles away from the edge of the main temple area. Old Bagan Old Bagan is located next to the Irrawaddy River, just a short walk to the main temple zone (however, a bike or other form of transportation is recommended to reach more distant temples). Because this is the closest you can stay to the temples, accommodation is most expensive here. There are some high-end hotels that cost several hundred dollars a night, but it is possible to find a room for under $100 or even less if you visit in the off-season. There are restaurants here but, in general, Old Bagan is the quietest area to stay in. New Bagan New Bagan strikes a good balance between the other two areas. Itââ¬â¢s between Old Bagan and Nyuang U in terms of both price and distance to the temples, so if youââ¬â¢re trying to balance your budget and travel time to the temples, New Bagan might be a good option for you. Which Temples to Visit One of the most unique and memorable aspects of Bagan is wandering through a maze of hundreds of small and forgotten temples with no one else in sight. At least part of your trip should involve just heading out and seeing what you find, but there are also certain temples everyone who visits Bagan should see, and Iââ¬â¢ve described each of them below. These temples are generally the biggest, most beautiful, and most religiously significant in all of Bagan. Ananda Temple One of the most important of several thousand temples of Bagan, the Ananda Temple is definitely a must-see. It was built over 900 years ago by King Kyanzittha and today is an important Buddhist pilgrimage spot. Ananda is also one of the best-preserved temples in Bagan, and beyond the entrance are numerous Buddha statues and a courtyard with traditional glazed tiles. This is one of the most popular temples to visit, so there will often be crowds and vendors selling goods during peak times. Dhammayangyi Temple Dhammayangyi draws visitors because itââ¬â¢s the largest temple in Bagan and is visible across most of the temple zone. Itââ¬â¢s imposing exterior matches a grim history. Dhammayangyi is said to have been built in the 12th century as an attempt at atonement by King Narathu, who was known for murdering multiple members of his family. It doesnââ¬â¢t seem to have changed his personality much though, for the king also allegedly chopped off an arm of any worker who didnââ¬â¢t meet his strict construction standards for Dhammayangyi. Gory history aside, this is one of the best-preserved temples in Bagan and has many original paintings and mortar decorations. Gawdawpalin Temple Also known as the ââ¬Å"temple of forgivenessâ⬠, Gawdawpalin was built in the 12th century by King Narapatisithu. Legend has it that the king committed a terrible crime that caused him to go blind. After completing the temple and praying for forgiveness, his sight was miraculously restored. This isnââ¬â¢t the most unique or interesting temple to see, but itââ¬â¢s an excellent example of how temples were built in the late Bagan period. Shwesandaw Pagoda This white-washed colored pagoda isnââ¬â¢t the most stunning building in the area, but itââ¬â¢s one of the most popular places to watch sunrise and sunset. Climbing to the highest level gives sweeping views of the plains dotted with temples. At dawn and dusk Shwesandaw can be extremely crowded, but itââ¬â¢s quite empty during other times, and the views are still some of the best youââ¬â¢ll get anywhere in Bagan. Shwezigon Pagoda Located in Nyuang U, glittery, golden Shwezigon makes a nice contrast to all of the brick youââ¬â¢ve likely been seeing in Old Bagan. The temple includes four shrines, each housing a bronze Buddha, as well as 37 nat, or pre-Buddhist religious figurines. Thatbyinnyu Pagoda The tallest temple in Bagan, Thatbyinnyu is located near the Ananda Temple. The temple is primarily white, with its spires tipped with gold. Unfortunately, past earthquakes have made the upper stories of the building unstable, so visitors are not allowed to climb it. Touring Bagan With a Guide Itââ¬â¢s possible to either wander Bagan on your own or hire a guide for a day or half-day tour. There are several types of guided tours. Horse-Cart A guided horse cart tour is the most traditional and cheapest way to tour Bagan. Your guide will be a local, and youââ¬â¢ll sit in the back of a cart with a cover on top so youââ¬â¢re protected from sun and rain. Your driver will know where all of the main temples are as well as places to stop for snacks and drinks, but their job is mostly transporting you from one place to another as opposed to explaining the sites. Once you hop out of the cart to explore the temples youââ¬â¢ll be on your own. Prices can vary widely depending on the season and competition, but expect to pay around 25,000 kyats ($21) for a full-day tour and slightly less for a half-day tour. There are also sometimes rickshaws available for tours, but they're much less common. Taxi You can also tour Bagan in a taxi. This will be similar to the horse cart tour, but with increased comfort and cost, and youââ¬â¢ll likely get to see more of Bagan because you can travel faster. Most hotels will be able to hire taxis for you, and you can also enquire at Nyaung U airport. Taxi tour prices can vary widely (always confirm the price with the driver before you start), but expect to pay about twice as much as a horse cart tour. Balloon Rides For those looking for a once-in-a-lifetime experience (besides just visiting Bagan itself), itââ¬â¢s possible to take a hot air balloon over the temples. Youââ¬â¢ll take off early in the morning so you can see sunrise from the air, then circle around the main temples of Bagan. Balloon tours are only available from October to April and cost about $350-$400 per person. The price typically includes pickup and drop-off, breakfast, and a champagne toast. There are several companies that offer these tours including Balloons Over Bagan, Bagan Balloon, Oriental Ballooning, and Golden Eagle Ballooning. Book your tickets before you arrive as the trips can sell out in advance. Getting Around on Your Own Itââ¬â¢s also possible to explore Bagan individually. Walking is, of course, possible, and can be useful for nearby temples, but Baganââ¬â¢s size and regular high temperatures mean youââ¬â¢ll probably want to have some form of transportation to more comfortably reach distant sites. Almost every hotel rents bikes for as little as $2 a day. Bikes are a cheap and easy way to get around, but if itââ¬â¢s very hot you may wear yourself out pedaling all day. Also, the ground can get very loose and sandy around the smaller temples, which can be difficult to pedal through. When renting a bike, always try it out first before paying for it. Bike quality can vary widely, and you donââ¬â¢t want to get stuck with a wobbly frame or a flat tire. Another option is getting around on an electronic bike or e-bike, which is a bike that runs on electric power or can be pedaled. These are more expensive, but you travel faster and donââ¬â¢t have to pedal very much. If your own hotel isnââ¬â¢t renting e-bikes, theyââ¬â¢ll be able to direct you to a place that does. Again, test the e-bike out before you pay for it, and make sure itââ¬â¢s fully charged. Should You Get a Guide? There are several options for guided tours in Bagan, but do you even need one? As I mentioned above, most tours, excluding some higher-end ones, wonââ¬â¢t give you much information about the Bagan temples themselves; instead, theyââ¬â¢re primarily a way to get around. This may make you think that a tour isnââ¬â¢t very useful. However, Bagan is a huge site with just a few signs pointing the way to the most important temples. Many temples are found on winding, unmarked dirt roads making it almost impossible to easily find all the temples you want to see on your own, even if you have a map. While in Bagan, I met multiple tourists who had decided not to hire a guide to keep costs down, but many left Bagan disappointed because they were unable to find some of the most important and popular temples on their own. Iââ¬â¢d highly recommend hiring a guide for your first day in Bagan and asking them to take you to each of the main temples. This way youââ¬â¢ll ensure that you see each of Baganââ¬â¢s main sights. You can spend the following day/days exploring the other temples on your own and perhaps return to some of your favorites. Tips for Visiting Bagan Finally, there are a few tips you should keep in mind in order to keep your trip to Bagan as smooth and enjoyable as possible. Tip 1: Make Use of the Early Morning Bagan is hot all year round, so take advantage of the morning hours right after dawn when Bagan is cooler and less crowded. During sunrise, there will generally be crowds around popular spots like Shwesandaw Pagoda, but at least one morning you should get off the beaten trail and visit some of the lesser-known temples. Youââ¬â¢ll likely have them all to yourself. Tip 2: Dress Appropriately Most of Myanmar is devoutly Buddhist, and the temples of Bagan are some of their most important religious sites. As such, visitors are expected to be respectful and dress appropriately. Everyone, especially women, should make sure their pants/skirt/dress reaches past their knees, and covering your shoulders is a good idea too. Those who donââ¬â¢t meet the dress code will be denied entry into the larger temples (most smaller temples have no one to check what youââ¬â¢re wearing). You must be barefoot when entering the temples, so wear flip-flops or sandals so you're not spending a lot of time messing with socks and shoelaces. Walking barefoot on hot tiles can get uncomfortable in the middle of the day, which is another reason to get up early. Tip 3: Be Respectful Again, the Bagan temples are culturally and religiously significant to the people of Myanmar, so donââ¬â¢t treat them like theyââ¬â¢re just an Instagram background. In February 2016, the Myanmar government banned the climbing of all but five of the Bagan temples. The five temples exempt from the ban are Shwesandaw (discussed above), Pyathard Gyi, North Gunni, South Gunni and Thitsaw Wati. This ban was instituted because of ââ¬Å"inappropriate activityâ⬠by tourists, including sleeping in the temples, entering restricted areas, dancing in the temples, and causing damage to the stonework. You donââ¬â¢t need to be frozen and silent when youââ¬â¢re in the temples, but donââ¬â¢t be rowdy either and donââ¬â¢t try to access restricted areas (many of these are unstable due to age and earthquake damage, and building collapses are not uncommon). Tip 4: Do Some Exploring My last and most important piece of advice is to do some old-school exploring of Bagan. Bagan is one of the only archaeological wonders of the world where youââ¬â¢re pretty much given free reign around the site. There are literally thousands of temples to explore, but most tour groups will only visit a handful of the biggest and most famous ones. Grab a bike and just pedal in the direction of anything that looks interesting. I spent several days getting lost in mazes of hundreds of smaller temples, and, in addition to the temples, I came across local goat herders and their flocks, Burmese children walking home from school, and a tiny cemetery a villager brought me to. If youââ¬â¢re worried about not knowing how to find your way back to civilization, bring a map with you. Youââ¬â¢ll regularly come across Burmese people, and even if they donââ¬â¢t speak English, if you point to town on your map, theyââ¬â¢ll be able to send you in the right direction. Recently, Iââ¬â¢ve seen more and more people complaining about crowds in Bagan, but on my recent trip I found it easy to escape the masses by stepping onto any of the smaller dirt roads and seeing where it took me.
Monday, October 21, 2019
Society and Teen Drug Use â⬠Health Essay
Society and Teen Drug Use ââ¬â Health Essay Free Online Research Papers Society and Teen Drug Use Health Essay People rarely escape the topic of drugs because they are everywhere in society; from television to magazines, from movies to radio and from social issues to public concerns. Teens are the ones most bombarded by drugs and drug paraphernalia because they are the ones targeted by dealers and traffickers. The dealers and traffickers get the leader of a group of teenagers hooked on drugs and use him/her to steer other teens towards drugs. The leader embraces anyone who does drugs and shuns anyone who does not, which forces teens to think that they need drugs to be popular. The dealers and traffickers also seek out unpopular teenagers and convince them that drugs are a quick answer to their social problems. To add to the pressure, many admired musicians place drugs into their songs, and several well-liked actors and actresses have roles in movies that contain drug usage. In fact, some of the musicians and actors are addicts themselves, which just furthermore impairs teens about making the right choices in relation to drugs and persuades them to do drugs to be ââ¬Å"coolâ⬠like the actors. We as a society must put and end to drug use and abuse. It ruins the userââ¬â¢s life by forcing the user to spend all their money on their horrible addiction. Once the user is out of money, they resort to stealing which boosts up the crime rates and makes our society an unsafe place to live and work. Drugs that are injected into the userââ¬â¢s body via a needle help the spread of sicknesses such as the AIDS virus and Hepatitis B. To put an end to the flow of drugs, the government should raise the consequences on trafficking, possession and dealing drugs. To stop the increase of drug addicts the government should thoroughly educate teens on drug use and abuse, what drugs can to do a userââ¬â¢s body and how drugs consume a userââ¬â¢s life. Therefore peer pressure should be stopped because it can manipulate teenagers into drugs which will ruin their lives. Introduction Teens all over the world face hardships and obstacles that they must overcome in order to succeed in life. These obstacles can come in any form, but for teens in Canada, it comes as peer pressure. Peer pressure is the problem of many teenaged Canadians for it can control the actions of unwilling teenagers and force them to make bad decisions that will haunt them for the rest of their lives. To let teens succeed in life peer pressure must be stopped. Conclusion Peer pressure must be stopped because it causes the problems of numerous teenagers all over Canada, everywhere in North America and around the world. If peer pressuring someone into a bad lifestyle could be put to an end, then the world would be a better place because there would be a lot less negative influence on developing minds. Peer pressure turns perfectly good, intelligent people into drug addicts, criminals, bullies and gang members. How would you feel if peer pressure turned your child into a drug addict? Research Papers on Society and Teen Drug Use - Health EssayThe Relationship Between Delinquency and Drug UseThe Effects of Illegal ImmigrationPersonal Experience with Teen PregnancyRelationship between Media Coverage and Social andQuebec and CanadaHip-Hop is ArtEffects of Television Violence on Children19 Century Society: A Deeply Divided EraCapital PunishmentMarketing of Lifeboy Soap A Unilever Product
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