Nutrition and Vegetables Essay Example for Free

Nutrition and Vegetables Essay Vegetables are a very important part of our diet. Vegetables are an excellent source for fiber, vitamins A and C, potassium, calcium, and iron. Researchers have discovered that having a good diet of fruits and vegetables can lower blood pressure, reduces the risk of heart disease, stroke and possibly some types of cancers. It can also lower your risk of eye problems and digestive problems. Vegetables are eaten in a variety of ways such as main meals or for snacks. The nutritional content in vegetables can vary considerably. Most vegetables do not contain protein or fat. The dried beans, peas, and lentils are a good source of complex carbohydrates and can have high protein content. Sometimes these types of vegetables can be used to some extent as a meat substitute. Potatoes and corn are very starchy vegetables. These types of vegetables turn into sugar. Vegetables have a variety of colors. They can range from dark green to a beautiful orange color. The dark green vegetables are usually the leafy vegetables, and squash, pumpkin, and sweet potatoes are examples of the orange family. Some vegetables have a red/blue coloring such as eggplant and red cabbage. Many articles today have different ideas on the amount or servings of vegetables a person should eat per day. The amounts can range from two (2) up to nine (9) servings per day. The majority of nutrition specialists suggest 2-1/2 cups per day. Potatoes do not count in your servings per day! The best bet for servings are the dark leafy greens, tomatoes, and anything that is yellow, orange, or red color. According to the National Cancer Institute, not enough fruits and vegetables are produced or imported to supply all of the people in the United States for a healthy diet of five servings per person per day. Another problem affecting vegetable growth is bugs and insects. Scientific studies have been conducted that support the claim that insects attack plants that do not receive the proper balance of nutrients. The number of documented outbreaks of human infections associated with raw vegetables and unpasteurized fruit juices has increased in recent years. Most of the outbreaks were identified primarily as Salmonella. Tomatoes, seed sprouts, cantaloupe, apple juice and orange juice are the most recent vegetables to be linked to the Salmonella bacteria. The E. coli infection has been found in lettuce, sprouts, and apple juice. It is very hard to determine the source of contamination for the bacteria for vegetables. Unlike beef and chicken that are thoroughly inspected, methods for fresh produce are not as advanced. The contamination could occur at any point throughout the production process. Some of the potential sources of contamination include soil, feces, irrigation water, dust, insects, and human handling. Recently the Center for Disease Control has had a nationwide recall on alfalfa sprouts with the Salmonella bacteria and for romaine lettuce containing the E. coli bacteria. In conclusion, people have been consuming meats and vegetables since the beginning of time. I am sure many people died back in the beginning of time from the diseases and bacteria we have discovered today. We must consume meats and vegetables to survive. Humans cannot live on water alone. If individuals today will use common knowledge on preparing meats and vegetables, a lot of issues such as the contamination and bacteria would not exist. All in all the meats and vegetables today are safe and nutritious. If consumed in the right amounts, we will have a healthy, long, enjoyable life.

The Impact of ICT on Home and School Activities :: ICT Essays

The Impact of ICT on Home and School Activities In this essay I will how explain how ICT has affected my life. I will how I use ICT in my life and how it has helped me. I will explain my first four important ICT applications that help me make my life easier. These are the Internet, E-mail, Messenger and Word Processing. These help me in all ways such as perfecting my homework help me get in touch with friends and family. ICT is used everywhere in life such as my home which are in many electronics such as DVD, Digital Television, Mp3’s. ICT has made my life such easier and has had a very big impact because it gives me a better understanding of how things work in life. Home/School personal Microsoft Word Software Word processing has made me perfected in my presentation in my school work such as coursework and homework and writing letters. A word processor is a program which lets you write a piece of writing using tools such as spell check, dictionary, thesaurus which you can access in a click of a button. To word process you will need to use a keyboard which has the whole alphabet and numbers which you press make words on the computer screen. Since I have used a keyboard for a long time I keep on improving by tying skills which helps me write letters very quickly. By using a keyboard is very faster than using a pen and paper which is why I greatly use word processing. Another reason I use word processing is that if you were writing a letter you have made a mistake you will have to use tipex to clear you’re mistake but with a computer you can erase any mistake without the use of tipex which helps your presentation. Another reason I use word processing is that you can print as many copies of your work without the need of rewriting your piece of writing. To do my word processing you will need to us a program.

Strategic Management Accounting

STRATEGIC MANAGEMENT ACCOUNTING This report will attempt to explain what Strategic Management Accounting (SMA) is, how it developed, why Traditional Management Accounting (TMA) is not sufficient to provide information for strategic decisions and the difference between SMA and TMA. It will further outline some of the essential analytical tools or techniques in SMA such as Activity Based Costing (ABC) and the Balanced Scorecard (BSC). SMA is an extremely broad concept, so in order to give a bird’s eye view of the subject this report mainly focus on comparing SMA to TMA and finally describes the importance and criticisms of SMA.What is Strategic Management Accounting? â€Å"A form of management accounting in which emphasis is placed on information which relates to factors external to the firm, as well as non-financial information and internally generated information. † (CIMA Official Terminology) â€Å"Strategic management accounting is a crucially important activity beca use it is outward-looking. It focuses specifically on the market, hence its common description as market-driven accounting. The main data it produces is on customers, products and competitors.This is softer in form than the hard numbers associated with financial reporting, but it forms a part of the inclusive strategy process that is linked to the pursuit of competitive advantage. † (Roslender and Hart, 2006) As mentioned above, SMA emphasis on information external to the firm, such as information about competitors and customers, and non-financial information such as product quality and customer satisfaction, along with emphasising on firm’s internal factors such as information regarding company’s overheads and management of raw materials.The professional strategic management accountant engages with the organization’s top management team and contributes to strategy development and implementation with the aim of creating customer value and a strong competit ive position for the organisation. The business environment has undergone significant changes due to globalisation and developments in information and production technologies (Burgstahler et al. 2007). Trading on a global stage with exponentially advancement in technology has indirectly and radically ffected the traditional management system. These sudden changes have generated the need for Traditional Management Accounting, which is preoccupied with numbers and accounting measures to shift to the next level, which is to focus on value addition and integration within a company. Strategic Management Accounting VS Traditional Management Accounting The three main limitations of Traditional Management Accounting (TMA) are, first, TMA information was acquired from the existing financial accounting information systems.As a result the focus generally remained on annual periodical targets and internal accounting systems thus failing in providing accurate and holistic information that mirror s the technology, products, and complexity of the operational processes on the one hand and on the other hand failing in integrating these for operating in a highly competitive environment (Baines and Langfield-Smith, 2003). Second, its aggregated form renders it less useful for a manager who wants information to be customised according to the specific managerial needs.Third, the window dressing applied by financial accountants to make it look good to the external users makes it less reliable for managerial decision making. Just as TMA was developed and introduced as a recipe for the shortcomings of the traditional cost accounting textbooks, SMA has, arguably, been launched by the accounting scholars as the new state of the art discipline. It has been claimed that the development of the field of SMA would render the old fashioned TMA extinct as the newer version focuses not only on the internal financial information, but also upon the external aspects of the business operations (Smi th 2005).Simmonds (1981), who is credited with phrasing SMA, differentiates it from TMA on the basis of its greater focus on the comparison of the business with its competitors. Bromwich, (1990) contends that SMA enables the management to have a bird’s eye view of the competitors’ procedure and business techniques business and to take decisions accordingly. In this way a major hallmark of SMA is its inclusion of non-financial aspects for the purpose of decision making. Lords (1996) identifies the following functions which are commonly associated with SMA: 1.Collecting information related to the competitors. 2. Using accounting for strategic decisions. 3. Cutting costs on the basis of strategic decisions. 4. And, gaining competitive advantage through it. Wilson and Chua (1993) tabulate ten key differences between MA and SMA as following: | Traditional MA| Strategic MA| 1| Historical| Prospective| 2| Single entity| Relative| 3| Introspective| Out-ward looking| 4| Manufac turing focus| Competitive focus| 5| Existing activities| Possibilities| 6| Reactive| Proactive| | Programmed| Un-programmed| 8| Data orientation| Information oriented| 9| Based on existing systems| Unconstrained by existing systems| 10| Built on conventions| Ignores conventions| Critics have regularly complained that TMA focuses too much on internal business functions of accounting in order to meet the requirements of the internal managers. Some argues that while special attention is given to the internal affairs of the business sight is lost of the external opportunities and potential business threats.The underlying assumption of this discipline is that it improves upon the traditional management accounting by enlarging its scope and realigning it more tightly with other disciplines such as strategy and marketing. Some of the analytical tools which were developed in the fields of strategy and marketing, which are now considered an essential part of SMA toolbox, are: Attribute Costi ng: In this costing system the attributes of a product are emphasised, including the products features, certain purchase agreements, or after-sale services.The information inspected, however, has to be relevant to current or future competitors. Competitor Cost Assessment: Taking advantage of the increasing trend of readily accessing available information, the competitors’ costs (production, labour, raw materials) are keenly analysed. Bromwich (1990) stresses the need for studying competitor’s costs as understanding them helps in managing a business’s own costs. Competitor Appraisal Based on Financial Statements: It is another effective oncept as it permits comparison and benchmarking, information contained in financial statements can be strategically used with the help of ratio analysis. The Balanced Scorecard (BSC): The BSC was proposed by Kaplan and Norton (1992) in which financial and non-financial measures were integrated for strategic performance management purpose. It aimed to create a balance by linking vision and strategy of the business with multi-dimensional perspective of customers, internal business processes, learning and growth, and financial position.Strategic Costing: A further concept of relevance as costs are broken down to measure them for strategic relevance, such as matching the amount competitors spend on areas such as marketing and pricing. Valuing Customers as Assets: It is a concept that illustrates the importance of a customer or particular group of customers, Guilding and McManus (2002) state that it can be assessed through a method where the present values of estimated profits are discounted from the trading correlation of particular customers.Value Chain Costing: The technique has been developed from value chain analysis proposed by Porter (1985) for gaining competitive advantage. In this analysis all value-creating activities related to the development of a product or service is linked in the form of a chain. Those activities which are vital for adding value are given more importance. Activity Based Costing (ABC): The ABC is a costing system in which manufacturing overhead costs are assigning to products through a cogent approach, as opposed to allocating the costs on the basis of a predetermined rate.It initially assigns costs to an activity that is directly linked to overheads; and subsequently assigns the costs to those products that require the production activities. Disadvantages of Strategic Management Accounting Some argue that Management accountants do not have a set of policies and procedures to follow, as financial accountants follow accounting procedures and principles outlined by IFRS committee or GAAP. Strategic accountants form their own standards and therefore information cannot be compared from company to company as in financial accounting.Another form of criticism is that strategic accountants focus mainly on quantitative information, and quantitative information obtaine d are very rational. The drawback with focusing mainly at rational information is that other relevant and crucial information may be ignored. For example, they might determine a new office should be built at a specific location because wage and taxes are lower; however they might have failed to look at the bigger picture by only focusing on quantitative information.Since there is no standard procedure or principle to follow, strategic accountants add their own personal beliefs and feelings into making decisions. Free of bias is next to impossible but even if there is one, requires individuals that can focus on the entire job at hand and take all factors into consideration. Expensive Conclusion: Strategic Management Accounting involves major decisions, business choices, and actions of organisation by using both financial and non-financial information with a greater focus on the comparison of the business with its competitors.Implementation of SMA tools provides a sustainable competit ive advantage for the company to build a stable economic position within the industry. TMA focuses too much on internal business functions and that result in lost of the external opportunities and potential business threats. Despite the disadvantages mentioned above, it can be concluded that SMA improves upon the traditional management accounting by enlarging its scope with other disciplines such as strategy and marketing. Bibliography: 1. Baines, A. And Langfield-Smith, K. 2003), ‘Antecedents to management accounting change: a structural equation approach’. Accounting Organizations and Society, 28 (7-8). 2. Burgstahler, D. , Horngren, C. T. , Schatzberg, J. , Stratton, W. O. And Sundem, G. L. (2007), Introduction to management accounting, 14th ed. , Pearson/Prentice Hall, Upper Saddle River, NJ. 3. Smith, M (2005), Performance measurement and management: a strategic approach to management accounting, SAGE, London. 4. Simmonds K, (1981), ‘Strategic Management Acco unting’, Management Accounting, 59(4), 26-29. 5. Bromwich, M. (1990).The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organisation and Society. 15 (1-2), 27-46. 6. Lord, R. (1996). Strategic Management Accounting: The Emperor’s New Clothes? , Management Accounting Research, 7 (3). 7. Wilson, R. M. S. And Chua, W. F. (1993) Managerial accounting : method and meaning/Richard M. S. Wilson, Wai Fong Chua ;series edited by Richard M. S Wilson Chapman &Hall, London ; New York: 8. Kaplan, R and Norton, D (2002). The balanced scorecard. USA: Harvard Business Press. 92-225. 9. Guilding, C. , and McManus, L. , (2002), The Incidence, perceived merit and antecedents of customer accounting: an exploratory note, Accounting, Organization and Society, 27, 45-59. 10. Ehow. The disadvantages of strategic management accounting http://www. ehow. com/list_6793416_disadvantages-strategic-management-accounting. html 11. Robin Roslender, Susan J. Hart, (2006) â€Å"Interfunctional cooperation in progressing accounting for brands: The case for brand management accounting†, Journal of Accounting & Organizational Change, Vol. 2 Iss: 3, pp. 229 – 247

Jane Austen s Love With Love - 1104 Words

A hopeless romantic; a person in love with love; a whimsical daydreamer - you will often find people of these types reading romance novels. Maybe they are fulfilling their need for a yet-to-be-discovered soul mate, or perhaps they are just quenching their thirst for adventurous passion. Either way, the romance genre is booming, but only a few authors can grasp the pure essence of true love. Jane Austen is one of the select few romance genre geniuses, using slice-of-life situations and relatable people to create believable love stories. Although her happy life and close-knit family surely did not make her a tragic, starving writer, her own yearning for love, which she sadly never found, definitely gave her inspiration. Born on December 16, 1775 in Steventon, Hampshire, England, Jane was the second daughter and overall seventh child, of eight children, born to Cassandra and Reverend George Austen. (Alex, para. 2) Jane grew up in a loving and family-oriented household with a very creati ve environment. Her father worked in a rectory, farmed, and brought outside children into his home to teach them. All of these jobs combined gave him a decent income, giving his family a comfortable life. Jane formed a very close bond with her father, especially as he began to feed her early interest in writing and reading by giving her access to his personal library and writing supplies. (para. 3) At the age of eight, Jane and her older sister Cassandra were sent off to boarding school toShow MoreRelatedJane Austen s Love And Friendship Essay1274 Words   |  6 PagesIn Jane Austen â€Å"Love and Friendship† she illustrates the gender disparity of power and rebellion. The Romantics feature prominently the ideals of rebellion and revolution. 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Being the parents of five daughters, the Bennet s marriage set the example for their children yet their relationship did not constitute true love, but more of mutual tolerance. Mrs. Bennet, an obnoxious women with an erratic temper, symbolizes society’s obsession with material wealth and social standing. As Jane Austen states when describing Mrs. Bennet, â€Å"The business of her Vanek 7 life was to get her daughters married† (Austen 3). Most mothers would be happy for their daughters to marry