Taxation in Malta Essays

Taxation in Malta Essays Taxation in Malta Essay Taxation in Malta Essay Taxation refers to the compulsory transfer of resources from the private individuals, institutions or groups to the public sector. Taxation can be classified under two types: direct and indirect taxation. Taxes that are levied directly upon wealth, income and capital gains are called direct taxes. Indirect taxes are those, which are additionally charged on prices or on the quantity of goods sold. Official documents issued by the Maltese authorities give four main objectives to taxation in Malta. Ensure an adequate and regular flow of revenue to government To be adjusted in light of Maltas relation with European Union To stimulate saving and capital formation as well as direct investment and personal efforts into productive channels. To ensure that financial burdens be borne by those most able to carry them. Since Malta gained independence, we have experienced various changes in taxation policies, both on the income and expenditure side. In fact the affects of taxation can be divided under two main categories. These are the Micro and Macro affects. According to microeconomic theory, tax changes affect a persons willingness to supply effort. This happens because taxation affects the relative price of work and leisure. The Macroeconomic theory states that changes in taxation have impacts on consumption and saving-investment decisions, in turn affecting total revenue collection. In order to see how tax burden is influenced today one has to consider the taxation history of the country. This is so since taxation is not a static event. The following are the main events in the taxation history of Malta. The government needed a type of taxation that managed to collect revenue for the government over time. For this reason in 1973 the PAYE, -(Pay-as-you-earn) income and the Provisional Tax (PT) were introduced. In 1977, there was a reduction in the company tax rate of 5%. With the election of the Nationalist party in 1987 the government modified certain regulation in the income tax structure. The 2%, 5% and 7% marginal tax rates for married couples and the 2% for the unmarried taxpayer were abolished. In 1991 the maximum marginal income tax rates were lowered from 65% to 35%. At this point it was also possible to opt for a separate income tax assessment. This was important since it encouraged married females to participate formally in the labour force. Another modification was introduced on the company tax rate where this rate was adjusted to be equal to the highest marginal personal income tax rate of 35%. In this way the government eliminated the possibility of avoiding tax liabilities through company profit. In the last budget the income tax rates for the married were revised. Value added tax (Vat) was introduced in 1995, substituting to a great extent, customs duties. In 1996 a final withholding tax of 15 % was introduced on part-time work and the income tax system was integrated with the Childrens allowance transfer scheme. In the same year there was a change in government administration. This brought an alteration of the tax system. In fact VAT was replaced by a Customs and Excise tax system. This system consisted of a 5% Excise tax on products a 5% Excise on services and a 15% Excise tax on imports. In 1998 a new Final Settlement system (FSS) substituted the traditional PAYE tax collection system. The FSS is a system where each employees pay accordingly, leaving no amount owing or owed to government at the end of the year. This system was introduced in order to relieve the Inland Revenue Department from the burden of processing future tax revenue arrears. If we look at the figures of revenue from income tax, we can observe that it remained stable throughout the years, reaching a peak in the late seventies and decreasing at a moderate pace after. National insurance contribution varied in the range of 30 37% of total revenue. This can be seen in Appendix 1. In the nineties there was increased importance of licenses, taxes and fines. On the other hand, revenue from Customs and Excise, which was significant in the eighties and in the seventies, began to lose its share in the early nineties. In fact as we see in Appendix 1 Customs and Excise collapsed to 8% in the mid-nineties, when VAT replaced it. In our analysis we dont have the figures for the later years where we suppose that the removal of Vat in 1997 would have increased Customs and Excise values for the years following until the Introduction of VAT that was brought in the last election when the Nationalist party was appointed. We can observe a graph showing the total revenue collected in taxation in the following country. The graph shows the continuous growth in total tax revenue collected by the government from 1971 to 1995. In order to analyse the tax burden in Malta we have to be able to analyse if the Maltese economy is overtaxed or not. If we therefore speak of overtaxed economy we are implying that there exists an optimal tax. This tax can be used as a yardstick for reasons of comparison. In 1945 an economist named Clarke attempted to determine this rate. Together with Keynes, Clarke suggested that when total taxation exceeded 25 % of Gross Domestic Product (GDP), damaging pressures would follow. So we can explain this 25 % as the limit that an economy is able to support. This concept of having a limit, after which damaging pressures may crop up, is also found in the Laffer curve. Arthur Laffer derived this in the 1970s. The relationship that he focused was the one between tax revenue and tax rates. This can be shown in the figure below. Laffer curve The principal rationale underlying the Laffer curve, is that the optimal tax rate is that rate which maximizes tax revenue for the state. This is point M in the diagram. Below the optimal tax rate, an increase in the tax rate increase tax revenue, whereas above the optimal tax rate, an increase in the tax rate reduces tax revenue. This happens since higher rates discourage productive efforts. Being derived intertemporally, the Laffer curve assumes that the optimal tax rate is consistent overtime, and that such optimal tax rate corresponds to a maximum level of tax revenue, which is also by implication consistent over time. The optimal tax rate corresponds to a particular level of GDP that is consistent over time. However we know that a developing economy tends to grow over time. In fact the economy is continuously subject to trade cycle fluctuations, which influence the overall performance of the economy. This shows that the Laffer curve could be considered being a simplistic approac h. During the period 1960-1980, research of the Maltese scenario has suggested that the tax rate index and tax revenue were positively related and upward moving. If we transfer this analysis to the Laffer curve analysis we can say that the, Maltese economy was still below the maximum rate M. Therefore according to theory a rise in tax rates could yield additional revenues. In an analysis on the data of the Organization for Cooperation and Development (OECD), Michael Beenstock extrapolated a linear function, correlating the average tax rate and the GNP per head. In this way we can compare Maltas past tax indices with those for Europe. In 1976, According to these calculations, Malta obtained a 26% rate of tax. The actual rate was 24 %. This means that tax rate was 2 points below the OECD average. From these results we can say that Maltas tax rate was considered to be fair from an international point of view. In order to judge critically the overall tax burden in Malta there exists mainly two methods. The first method refers to a time serious analysis. This method consists of acquiring data from the Maltese scenario and making an intertemporal analysis using statistical techniques known as regression analysis. The other method consists of an international comparison. In this case one can also use regression techniques in order to derive an internationally equivalent tax rate for the Maltese economy for the year 1994. A countrys tax burden is estimated by dividing the total amount of taxes paid by the GDP, that is, (sigma) sigma taxes /GDP). If we consider the international tax structure, studies have indicated the existence of a progressive element. This means that richer countries pay proportionally more tax than the less well-off (Delia 1982). So we can fit a regression line relating a countrys tax burden to its GDP per capita, using data for different countries. The countries chosen are OECD countries. The following data for the OECD countries is shown below.

Table of Common Ka Values for Weak Acids

Table of Common Ka Values for Weak Acids Ka is the equilibrium constant for the dissociation reaction of a weak acid. A weak acid is one which only partially dissociates in water or an aqueous solution. The value of Ka is used to calculate pH of weak acids. The pKa value is used to choose a buffer when needed. Choosing an acid or base where pKa is close to the pH needed gives the best results. Relating pH, Ka, and pKa pH, Ka, and pKa are all related to each other. For an acid HA: Ka [H][A-] / [HA]pKa - log KapH - log([H]) At the halfway point on an equivalence curve,  pHpKa Ka of Weak Acids Name Formula Ka pKa acetic HC2H3O2 1.8 x 10-5 4.7 ascorbic (I) H2C6H6O6 7.9 x 10-5 4.1 ascorbic (II) HC6H6O6- 1.6 x 10-12 11.8 benzoic HC7H5O2 6.4 x 10-5 4.2 boric (I) H3BO3 5.4 x 10-10 9.3 boric (II) H2BO3- 1.8 x 10-13 12.7 boric (III) HBO32- 1.6 x 10-14 13.8 carbonic (I) H2CO3 4.5 x 10-7 6.3 carbonic (II) HCO3- 4.7 x 10-11 10.3 citric (I) H3C6H5O7 3.2 x 10-7 6.5 citric (II) H2C6H5O7- 1.7 x 105 4.8 citric (III) HC6H5O72- 4.1 x 10-7 6.4 formic HCHO2 1.8 x 10-4 3.7 hydrazidic HN3 1.9 x 10-5 4.7 hydrocyanic HCN 6.2 x 10-10 9.2 hydrofluoric HF 6.3 x 10-4 3.2 hydrogen peroxide H2O2 2.4 x 10-12 11.6 hydrogen sulfate ion HSO4- 1.2 x 10-2 1.9 hypochlorous HOCl 3.5 x 10-8 7.5 lactic HC3H5O3 8.3 x 10-4 3.1 nitrous HNO2 4.0 x 10-4 3.4 oxalic (I) H2C2O4 5.8 x 10-2 1.2 oxalic (II) HC2O4- 6.5 x 10-5 4.2 phenol HOC6H5 1.6 x 10-10 9.8 propanic HC3H5O2 1.3 x 10-5 4.9 sulfurous (I) H2SO3 1.4 x 10-2 1.85 sulfurous (II) HSO3- 6.3 x 10-8 7.2 uric HC5H3N4O3 1.3 x 10-4 3.9

The Ethics of living Jim Crow and Euripides Essay

The Ethics of living Jim Crow and Euripides - Essay Example They fought with weapons such as cedar poles while hiding behind trees. That war was taken a notch higher when the white boys started using broken bottles in their warfare, which resulted in Wright getting an injury on the head (Wright 289). As Wright becomes elderly, he is forced to look for a job and the only place he can get one is from white people. His whole experience of working for white people is not smooth since he comes across hostile white people. In some jobs, he is forced to leave since he is tortured and in others he adapts by applying tactics from past experiences (Wright 292). The point of this autobiography is the exemplification of the various survival skills Wright employed as a Negron in a Whiteman environment. Wright learnt how to get what he wanted from a hostile environment and people by applying tactics and strategies which he had learnt the hard way (Wright 298). Medea is a play by Euripides, and its context is based in Corinth. Medea got married to Jason after betraying his father, and they ended up getting two children. The initial stages of the play depict that Jason has changed his mind and wants to marry Creon’s daughter named Glause. At the same time, Jason has intentions of exiling his wife and two children from Corinth. Medea is to be thrown put of Corinth reason being that she is a sorcerer. Creon and Jason see Medea as someone who is clever and capable of fighting against oppression. They decide to exile her from the country, reason being, she is a sorcerer which means she is cleverer that men (Luschnig 10). The play is about Medea, a clever woman who is hated by most people around her. The play’s sole theme is on the issue of women oppression. In particular, Medea goes through injustice when Jason and Creon conspire to banish her out of the country. In the play, women are subjected to subjugation by their male counterparts. The play further shows that women are limited in terms of socializing

Routing and Switching Selection Criteria Essay Example | Topics and Well Written Essays - 250 words

Routing and Switching Selection Criteria - Essay Example The needs memory of distance vector are low and its updating is done only on broadcast not on multicast and its HOP is limited and coverage time is quite slow and does not have any hierarchical structure. There are not many limitations of link state protocol however it may scale a distance which is much greater than the distance vector protocol and its function are more like a CPU. EIGRP may have short coverage times and it easily adapts to the changes that occur. Therefore it may be considered as the best suited method for designing new protocol for LAN architecture. The physical topology may also be considered as an important factor for determining the protocol. EIGRP is the Cisco propriety protocol and therefore it restricts the selection of the vendors. EIGRP can be used in the campus core and in some of the routing protocols in order to overcome this restriction (Routing Protocol Deployment,

Development of Modern Transport Aircraft Essay Example for Free

Development of Modern Transport Aircraft Essay Introduction This document is presented to compare the two commercially successful and super-efficient airplanes, the Boeing 707-320B and Boeing 787-9. This document will identify the key innovations in airframe and propulsion technology, and also further discuss on why the basic design and appearance of aircraft remain unchanged over 50years. Source: http://boeing.com/commercial/707family/product.html http://boeing.com/commercial/787family/787-9prod.html Innovations in Airframe Throughout the years since aircraft was created, engineers are constantly improving the efficiencies, durability and speed of its Airframe. From the beginning of 1920s, the all aluminium structures to the high-strength alloys and high-speed airfoils in the beginning of the 1940s. However as flying becomes more commercialised, people were not satisfied with just travelling at higher speed; they want to travel a longer distance with lesser fuel burnt! Hence, by the beginning of 1960s and 1980s, long-range design air frames and light weight composite researches were developed respectively. The materials used to construct airframe ideally require light, durable characteristics and at the possible lowest cost. The Boeing 707-320b airframe is constructed mainly using aluminium. The properties of having high tensile strength, light in weight, easily alloyed with other various metals, make aluminium very favourable in meeting the requirements of the aircraft construction. Many suggested that they would much rather fly a metal plane then a plastic one. However, as for Boeing 787-9, it is made up as much as 50% of composite material, approximately 32000 kg of carbon fiber reinforced plastic made from 23 tons for carbon fibre. These composites used to construct the B787 is not like any common plastic, it is stronger, lighter and offers greater strength to weight ratio than anything else. The boldly introduced airframe construction weighs 20% lighter than the conventional aluminium designs. This approach allows the airplane to carry more payloads and fly a further distance. In addition to the overall weight saving, moving to a composite primary structure also promises to increase resistant to fatigue and corrosion, reducing both the scheduled and non-routine maintenance burden on airlines. Source: http://bintang.site11.com/Boeing_787/Boeing787_files/Specifications.html http://en.wikipedia.org/wiki/Airframe http://www.boeing.com/commercial/aeromagazine/articles/qtr_4_06/article_04_5.html Propulsion Technology With rising fuel prices, all airline operators hope for an engine with low fuel consumption. The B707-320B uses 4 Pratt and Whitney JT3D engines. Each of these low-by pass engines could only produce 80kN of thrust. In the making of aircraft engines in the early generation, there were many constraints. Materials and technology were not developed and advance enough to overcome those limitations. On the other hand with mature technology now, the B787-9 uses a standard electrical interface that allows the aircraft to be fitted with either Rolls Royce Trent 1000 engines or General Electric engines. Each of these high-by pass engines produces 240 to 330kN of thrust. The aim of being compatible to these 2 models of engines is to save time and cost when changing engine types. Departing from the traditional aircraft design, the B787 also operates without the use of bleed air. The approach improves engine efficiency, as there is no loss of mass airflow and therefore energy from the engine, leading to lower fuel consumption. The B787 claimed to be 70% more fuel efficient than the company’s first 1950s-era four-engine Pratt Whitney JT3D-powered B707 and 20% more fuel efficient than the modern aircraft of the similar size. Basic Appearance The basic appearance and design of B787 appears unchanged from its predecessor B707. The basic swept wing, under-wing engine configuration has served as the basis for all of almost all of the new aircraft’s airframe. The reason is because the way how aircraft is going to fly and how lift is being created is not going to change considerably. Changes and improvements are often instead made on aircraft weight, performance, noise and passenger comfort. Source: http://en.wikipedia.org/wiki/Boeing_787_Dreamliner http://www.multilingualarchive.com/ma/dewiki/en/Boeing_787#Wirtschaftlichkeit Range Equation Breguet Range Equation [pic] †¢ V-Speed of aircraft †¢ L-Lift †¢ D-Drag †¢ G-Gravitional pull †¢ SFC-Specific Fuel consumption †¢ W-Weight (Reference to the equation above) With a given specific plan or profile, the Breguet Range Equation is used to calculate the aircraft’s range. We use this equation to predict and estimate the distance an airplane is capable to fly, accounting for its flight performance and the changes in weight as fuel is burned. The Specific fuel consumption is the measure on how efficiently an engine uses the fuel supplied to produce work. It allows engines of all different sizes to be compared to see which is the most fuel efficient.Using high by pass design and advanced materials, modern aircraft engine is able burn fuel more efficiently and overcome limitations in early generation such as high turbine temperatures. A decrease in SFC would mean an increase in range. Reducing the aircraft weight is always the goal for all aircraft designer. In case of B787, composite CFRP was boldly used up to 50% in the construction of the airplane. With reduced weight would means lesser thrust required. With lesser thrust would means decrease in fuel consumption rate. With a decreased fuel consumption rate, airplane will be able to fly a longer range. The lift to drag ratio refers to the amount of lift created by the aircraft, divided by the drag it produces when moving through air. Aircraft companies have been going towards the direction of achieving a higher L/D design; since a particular aircraft’s required lift is determined by its weight, delivering that lift with drag reduced, results directly to better fuel economy, longer range and at the same time a better climb performance and glide ratio . Source: http://web.mit.edu/16.unified/www/FALL/Unified_Concepts/BreguetNoteseps.pdf Conclusion With improved technology, aircraft engines will get increasingly fuel efficient; aircraft will get lighter and stronger. Aircraft will be able to fly cheaper, faster and better. Reference: 1. http://www.flightglobal.com/Features/787-handover/story-so-far/ 2. http://www.technologymarket.eu/2011/09/boeing-ana-celebrate-first-787-dreamliner-delivery/ 3. http://en.wikipedia.org/wiki/Boeing_787_Dreamliner#Composite_materials 4. http://www.boeing.com/commercial/787family/787-9prod.html 5. http://www.boeing.com/commercial/aeromagazine/articles/qtr_4_06/article_04_2.html 6. http://www.centennialofflight.gov/essay/Theories_of_Flight/airplane/TH2.htm 7. http://www.tms.org/pubs/journals/jom/0003/martin-0003.html 8. http://www.supercoolprops.com/articles/breguet.php 9. http://howautowork.com/part_1/ch_2/Specific_Fuel_Consumption_and_Efficiency_8.html 10. http://www.soton.ac.uk/~jps7/Aircraft%20Design%20Resources/aerodynamics/Breuget%20Equation.htm 11. http://www.designnews.com/document.asp?doc_id=222308 12. http://www.boeing.com/commercial/aeromagazine/articles/qtr_4_06/article_04_2.html

revolution Essays -- essays papers

revolution The American Revolution occurred because of Great Britain's failure to adjust to conditions brought on by the growth and development of the colonies, and by the aggravation of a breakdown in the political and economic harmony that existed between the colonies and their mother country. America was a revolution force from the day of its discovery. The American Revolution was not the same thing as the American War of Independence. The war itself lasted only eight years, but the Revolution lasted over a century and a half and begun when the first permanent English settlers set foot on the new continent. Insurrection of thought usually precedes insurrection of deed. Over the years such ferment had occurred in the thinking of the colonists that the Revolution was partially completed in their minds before the first shot was fire or musketball began to fly. The American Revolution had its beginnings in the French and Indian war. For seven years, Britain battled the French and Indian nations in the colonies. Where the colonies militia fought beside the troops of the British army and learned war first hand. After winning the war, Britain had a huge debt to pay. To pay these expenses, George Grenville, who was secretary of Treasury in England, came up with a plan. He reasoned that the debt should be paid by taxing the colonies. After all the war had been fought to protect their land, that is the land of the Ohio River Valley. However, even before the French and Indian War had ended the political harmony that was once between the colonies and the British was already being broken down, due to all of the new acts that were passed in accordance with the mercantile theory of economics. This theory of economics said that colonies are only here to serve and glorify their mother country, in this case Britain. This lead to Britain's passing of the Navigation Laws. These laws mandated that all goods from the colonies had to be carried by British ships, thus making British merchants rich and important because everybody wanted goods form the New World and now they would have to go threw Britain to get them. The Navigational Acts were tolerated to a certain extent but also disobeyed by the common people when necessary. In 1763, the Seven-Year War in Europe and the French and Indian War in the colonies was over, and with the end came a British debt of ove... ...moves that might start a major war. However, on the other hand, they also felt they needed to protect themselves, so they established the Continental Army and named George Washington as Commander-in-Chief. They also passed a "Declaration of Causes of Taking up Arms," which named England as an aggressor and gave the Colonists the right to take up arms against the British. After King George III officially called the Colonies in rebellion, which was after Thomas Paine's "Common Sense" was circulated and read, the Patriots realized there was no way to solve the problems peacefully. They decided to declare independence and they drafted the Declaration of Independence, which was adopted and ratified on July 4, 1776. This was the beginning of the American Revolutionary War, in it's major points. Both Britain and the American Colonies had their faults in this matter, however most of the problem resided in the fact that the colonies' perceptions of the British actions were not the reality of the British actions. Therefore in fighting these actions the American Colonies eventual lead themselves to the signing of the Declaration of Independence and into the American Revolutionary War.

Criminology Gender Blind

‘’Is criminology â€Å"gender-blind† : women and crime’’ Brilly Amancio 04-10-2013 Criminal Justice 212 Criminology Prof: Christopher Geraghty Brilly Amancio Is criminology â€Å"gender-blind† : women and crime( by and against) Woman in Criminology has a really big change from back in the days till now. Before woman where not that involved in crime either if it was in the good side like being a cop, detective, lieutenant, or of it was in the bad side, as to being the one committing the crime. Criminology, as with all academic disciplines, was a male-dominated sphere.Men regarded the world through a very narrow lens, and the experiences of women rarely provoked serious interest. Back in the days woman where more likely to stay home, cook, take care of kids and wait for their husbands to get home, not even work. Woman were not much socialized with society other than other woman and did not spend much time in the streets as men did. Woman were no t viewed as a big factor in society rather than the male which was the man working to bring food home. There were not much activity for a woman to be out in the streets much as too like sports and obs. Very few of them would practice one of those options. Where woman were mostly considered as as a criminal was with prostitution. This was the most popular crimes for woman since it was hard to find a woman or a young girl being in a gang since back in the days there was more discipline with kids and woman depended on their husbands. Men were more involved in crimes since they were in the streets more, hanging out with friends, playing sports or working since women were not really able to work much or just believes were much different back then. Most police officers, etectives, judges or anything involved with law enforcement were men. Now a days everything is equal, there is as much woman involved in crimes and the law enforcement just like men. Ever since woman became more independen t they have been more involved in crimes as such as stealing, murdered, kid napping and a ton of different other crimes. When woman first started getting more involved in crimes was more with an influence of men. Either a lover or close friends. Now they make their decisions to be involved in crimes by themselves just like men do. Accordin g to www. ukdissertation. om and this is their explination of why there are more woman in jail right now ‘’ Carlen summarises the responses given as thus: (1) more women are committing violent crimes; (2) more women who would not have previously gone to prison are going due to increasing involvement with drugs; (3)more black women are going to prison so racism may be the key; or (4)prison is being used to incarcerate the same social categories for women that it always has – the destitute, the most obviously gender deviant, and the mentally disturbed – but the numbers of women presenting themselves in these categories ave increased with growing economic inequality (Carlen, 1998: 51). Another explanation is that women are becoming more violent, indeed the proportion of female prisoners under sentence for crimes of violence against the person was indeed (at 20 per cent) only two present less than the proportion of male prisoners. Fletcher (1975, in Carlen, 1998: 52) supports this view: ‘It is undoubtedly the case that the level of convictions of violence against the person has increased among women. ’ However, he also points out that, ‘the female prison population has †¦ risen steeply whilst serious convictions have actually allen’; suggesting that this may be due to longer sentences being served. As will be seen later, it is much more likely that it is the increase in more punitive sentencing for trivial crimes that is more likely to offer an explanation. Things have changed a lot over the last couple of years. But this does not mea that woman are punished just as the s ame as men are. According to Wikipedia men are more likel to become incarcerated then woman would and this is their their facts ‘’ In the United States, men are much more likely to be incarcerated than women.Nearly 9 times as many men (5,037,000) as women (581,000) had ever at one time been incarcerated in a State or Federal prison at year end 2001. However, women are the fastest-growing demographic group in prison. [1]. In 2004,  males  were almost 10 times more likely than  females  to commit  murder, including rape-homicides. However, men are also far more likely than women to be the victims of violent crime, with the exception of rape. There my be a lot of explanations for this like men are more likely to be more aggressive than woman so they tend to get in more altercations and tend to act out of rage more than oman do. Young teenagers have become really popular in the juvenile system. The number of female teenagers has increased a lot in the juvenile sys tem as to the number of female teenagers that are dropping out of school or just kicked out for their irrational behavior. Still so male is the biggest crime predator in everyone’s eye, everyone is conscious of how the number of female criminal has increased men is still the number one target. I this unfair? Yes it is yes in a lot of cases woman are treated harshly but like like in every case that males do. Bibliography: http://en. wikipedia. rg/wiki/Sex_differences_in_crime http://www. routledge. com/books/details/9780415644174/ http://www. roxbury. net/womencrime. html http://www. law-essays-uk. com/resources/sample-essays/criminology/gender-and-crime. php http://books. google. com/books? id=r3IMdD2xZ8MC&pg=PA265&lpg=PA265&dq=Is+criminology+%22gender-blind%22+:+women+and+crime(+by+and+against)&source=bl&ots=AZphi3RxKq&sig=BaNiS4rUFnLVygUIWcLrQSjtWeI&hl=en&sa=X&ei=BJNkUezPK87y0wGF74EQ&ved=0CG4Q6AEwCQ#v=onepage&q=Is%20criminology%20%22gender-blind%22%20%3A%20women%20and%20cri me(%20by%20and%20against)&f=false

HAL, Inc. is a major manufacturer of computers and computer components Essay

HAL, Inc. is a major manufacturer of computers and computer components. In one of their plants they made printed circuit boards (PCB’s), which were used by other plants in the company in a variety of computer products. The basic process runs 3 shifts per day and it can be briefly depicted by following flow diagram Optical Test-internal Pro-Coat Copper plate Drilling Optical Test- external End of line test Sizing Machining Lamination core Treater procMess Internal circuitize Lamination composite External circuitize The targeted output for the plant is 3000 boards per day, five days a week, with plant running three shifts per day. But the plant has been failed to reach and maintain the targeted throughput at a steady rate due to manufacturing complexities associated with the product mix. It was also found that, the output of the pro-coat process is very slow (1200 boards/day) compared to the expected throughput and therefore Hal has to engage a vendor on the pro- coat process to fulfil the demand. This engagement of vendor has caused increase in cost per board and two days delay because of shipping up and back. So the Hal is striving to increase the throughput of the pro-coat process and the purpose of this case study is to provide some guidance to them in their effort by giving some recommendations to improve the existing system. Floor arrangement and the work flow of the pro-coat process Daily demand = 3000 boards Working hours = 24- (Breaks + Lunch + shift change + Meeting) = 24-(20X2X3+40X3+10X3+90/5) = 19.2 hrs Demand= 3000/(19.2X60) = 2.604 boards/min Assumption; 1. Demand = Arrival rate (ra=2.604 boards/min) 2. Arrival pattern exponentially distributed (Ca2=1) Machine Name| Mean process (load) time (min)| Std. Dev. Process Time (min)| Trip Time (conveyor) (min)| MTBF (hr)| MTTR (hr)| Setup time (min)| Availability| Number of machines| Rate per day| Clean| 0.33| 0| 15| 80| 4| 0| 0.95238| 1| 3325| Coat 1| 0.33| 0| 15| 80| 4| 0| 0.95238| 1| 3325| Coat 2| 0.33| 0| 15| 80| 4| 0| 0.95238| 1| 3325| Expose| 103| 67| 0| 300| 10| 15| 0.96774| 5| 2834| Develop| 0.33| 0| 2.67| 300| 3| 0| 0.99010| 1| 3456| Inspect| 0.5| 0.5| 0| 0| 0| 0| 1.00000| 2| 4608| Bake| 0.33| 0| 100| 300| 3| 0| 0.99010| 1| 3456| MI| 161| 64| 0| 0| 0| 0| 1.00000| 8| 3435| Touchup| 9| 0| 0| 0| 0| 0| 1.00000| 1| 7680| Once analysed the Hal pro coat process, the expose work station (highlighted in above table) has been found as bottle neck operation under the 19.2 working hour situation. But the company goal is to achieve 3000 boards per day. If the company operate under the optimum condition, 2,834 boards could be produces, which is still below the company goal. According to the given data in the case was deeply analysed as follow. Assumption: Inspection and MI are manual operations. So number of work benchers has been considered as 8 in MI operation and 2 in inspection work station. It could be possible to eliminate the bottleneck situation by adding resource (No of operators). 1. Cleaning Effective processing time (te) = t0A = 0.33/0.95238 = 0.3465 min Utilization (u) = rax te = 2.604 X 0.3465 = 0.902 Ce2= C02+1+Cr2A(1-A)mrt0 Ce2= o+1+00.95238(1-0.95238)2400.33 = 32.98 Departure rate; Cd2=u2Ce2+(1-u2)Ca2 = 0.9022x 32.98+1-0.9022x 1 = 27.019 cd2 =27.019 2. Coat 1 Similarly, Effective processing time (te) = 0.3465 min Utilization = 0.902 Ce2= C02+1+Cr2A(1-A)mrt0 ce 2 =32.98 Cd2=u2Ce2+(1-u2)Ca2 = 0.9022x 32.98+1-0.9022x 27.019 cd2=31.87 3. Coat 2 Similarly, Effective processing time (te) = 0.3465 min Utilization = 0.902 Ce2= C02+1+Cr2A(1-A)mrt0 ce2 =32.98 Cd2=u2Ce2+(1-u2)Ca2 = 0.9022x 32.98+1-0.9022x 31.87 cd2=32.77 4. Coating and expose Since the coating 2 processing rate greater than the arrival rate of the pro- coat system. Arrival rate of the expose machine govern by the arrival rate of pro-coat system Expose machine calculations based on jobs (60 boards = 1 job) Arrival rate =2.604/60 =0.0434 jobs/min Buffer size = 05 Blocking size = (buffer size + maximum jobs in expose machines) = 5 + 5 b = 10 ra=0.0434 Ca2=32.77 Coating 2 Expose = 10 Preemptive outages; Effective processing time (te) = t0A = 103/0.9677 = 106.43 min Assumption; Number of boards between setups = 120 Total effective processing time (Preemptive and Non-preemptive outages); (te) = t0A+tsNsx job size = 1.720.9677+15120x 60 = 114.14 min Assumption – Standard deviation for repair = 0 min (constant distribution) Preemptive outage variance = ÏÆ'02A2+(mr2+ÏÆ'r2)(1-A)t0Amr =672.96772+6002+01-0.9677Ãâ€"1030.9677Ãâ€"600 = 6856.43 Preemptive outage SCV Ce2= C02+1+Cr2A(1-A)mrt0 = 6721032+1+0x0.9677Ãâ€"1-.9677Ãâ€"600103 =0.6052 Assumption- No variation in setups (constant distribution) Total variance (preemptive + non-preemptive outage) = ÏÆ'02+ÏÆ's2Ns+(Ns-1)Ns2ts2 = 6856.43+0+(120-1)1202152 =6858.29 SCV for expose(preemptive + non-preemptive outage) = =Ce2= ÏÆ'e2te2 = 6858.29114.142 = 0.526 Utilization for expose = raxtem = 0.0434Ãâ€"114.145 =0.99 Arrival SCV for batch = Arrival SCV for individual part/batch size = 32.7760 = 0.546 U

The Great Gatsby Book Vs. Movie

The Great Gatsby Book Vs. Movie The Great Gatsby movie vs. book In his movie there were many details that remained loyal to the book. There were some others that were changed slightly, either for filming reasons or for careless from the director. Surprisingly, there were some facts that were left out, that in my opinion were critical for the story and the symbolism on it.The movie showed many things as they are described in the book, and also as many people imagined them. The golden toilette set, the medals and Daisy's picture where shown in his desk just like they were described in the book. Even though that half-eaten sandwich seemed out of place in his desk, since that gives the impression of a "messy" Gatsby, and which he really wasn't.The preparations for Gatsby's parties were almost as the book described them, with the orchestras preparing for the night, the big tents being placed on the garden, the tons of food being brought for the dinner, the grass getting cut before the event and all those preparations Ga tsby had for his parties.The Great Gatsby (1974 film)But they skipped a detail that was discussed in class as very peculiar, the hundreds of oranges that would be brought in the morning and the tons of orange skin that were left after the party.There were also some details that were left the same as in the book, like the sign with the big eyes and the glasses, which is later on seen as a symbolism of God, as discussed in class. The green light across the bay was shown several times to show how Gatsby constantly though of Daisy. Also the childish behavior of Gatsby, while showing his cloths to Daisy was acted very good in the movie. But not everything was perfect in the movie, there were...

Benjamin Harrison Biography - 23rd President of the U.S. Biography

Benjamin Harrison Biography - 23rd President of the U.S. Biography Benjamin Harrison was born on August 20, 1833 in North Bend, Ohio. He grew up on a 600-acre farm given to his father by his grandfather, William Henry Harrison who would become the ninth president. Harrison had tutors at home and then attended a small local school. He attended Farmers College and then Miami University in Oxford, Ohio. He graduated in 1852, studied law, and then was admitted to the bar in 1854. Family Ties Harrisons father,  John Scott Harrison, was a member of the U.S. House of Representatives. He was the son of one president and the father of another. Harrisons mother was  Elizabeth Irwin Harrison. She died when her son was almost 17. He also had two  half sisters, three full brothers, and two full sisters. Harrison was married twice. He married his first wife Caroline Lavinia Scott  on  October 20, 1853. Together they had one son and one daughter along with a stillborn daughter. Sadly, she passed away in  1892. He then married Mary Scott Lord Dimmick on  April 6, 1896  when he was 62 and she was 37. Together they had one daughter named Elizabeth.   Benjamin Harrisons Career Before the Presidency Benjamin Harrison entered into law practice and became active in the Republican party. He joined the military in 1862 to fight in the Civil War. During his service he marched on Atlanta with General Sherman and was promoted to Brigadier General. He left military service at the end of the war and resumed his law practice. In 1881, Harrison was elected to the U.S. Senate and served until 1887. Becoming the President In 1888, Benjamin Harrison received the Republican nomination for president. His running mate was Levi Morton. His opponent was incumbent President Grover Cleveland. It was a close campaign in which Cleveland won the popular vote but failed to carry his home state of New York and lost in the Electoral College. Events and Accomplishments of Benjamin Harrisons Presidency Benjamin Harrison  had the distinction of serving in between the two presidential terms of Grover Cleveland. In 1890, he signed into law the Dependent and Disability Pensions Act which provided money for veterans and their dependents if they were disabled from nonmilitary causes. An important bill passed during 1890 was the  Sherman Anti-Trust Act. This was the first antitrust law to try and stop the abuse of monopolies and trusts. While the law itself was vague, it was important as a first step towards making sure that trade was not limited by the existence of monopolies. The Sherman Silver Purchase Act was passed in 1890. This required the federal government to purchase silver for silver certificates. These could then be turned back in for silver or gold. This would be repealed by Grover Cleveland because it was causing the nations gold reserves to be depleted as people turned in their silver certificates for gold. In 1890, Benjamin Harrison sponsored a tariff that required those wishing to import products to pay a 48% tax. This resulted in a rise of consumer prices. This was not a popular tariff. Post-Presidential Period Benjamin Harrison retired to Indianapolis after his term as president. He returned to practicing law and inn 1896, he remarried Mary Scott Lord Dimmick. She had been the assistant to his wife while she was the First Lady. Benjamin Harrison died on March 13, 1901 of pneumonia. Historical Significance of Benjamin Harrison Benjamin Harrison was president when the reforms were beginning to become popular. During his time in office, the Sherman Anti-Trust Act was passed. Even though it was of itself not that enforceable, it was an important first step towards reigning in monopolies who were taking advantage of the public.

Factors that Go into Making up a Given Household Budget Research Paper

Factors that Go into Making up a Given Household Budget - Research Paper Example Households in variety of living situations and geographical areas were considered in order to properly represent different types of consumers and budgets. The data for household expenses as measured by housing tenure and area type was focused upon. This data reflected the annual expenses of consumers who owned and rented in a variety of contexts, as well as those who dwelled in urban, suburban, and rural community settings. The number of relevant variables which go into determining total household expenditures was defined down to the lowest number possible while still affording strong predictive accuracy. Because healthcare expenses are a primary focus of recent public debate, it was decided that healthcare dollars spent would constitute at least one of the primary independent variables. Two others were chosen, the amount of money expended on gasoline and the amount of money expended on alcohol. The general feeling was that gas expenses impact other costs such as food in a roughly correlative fashion, and that alcohol served as a proxy for expendable income that was believed to be a stronger measure than other alternative factors such as entertainment. This is because it is more pervasive in the various community types considered. (There may be few entertainment options, for example, available in some rural communities, but alcohol will be available everywhere.) Given these three independent variables, it was expected that one could quickly predict the amount of household money available for expenses. One important note: it may be asked why housing expenses were not taken into account. It was felt that with the current difficulties in the housing market, the turbulence in using such a measure may not yield fully predictive results. The expenses in gas, alcohol, and healthcare were believed to be more stable measures of household expenses at present; therefore, they were the variables chosen to predict overall household budgets. Ultimately upon determining a useful estimate of overall family budgets, the researchers will offer conclusions regarding the basic importance of each variable to family budgeting and suggest directions for pricing considerations. Descriptive statistics Table 1 presents the descriptive findings. As can be seen from a review of the table, there were a variety of family budget levels in the survey, ranging from a low of less than $34,000 for renters to a high of almost $65,000 for owners with mortgages, and a low of just over $41,000 for rural consumers to a high of over $52,000 for urban/suburban. The range of expenses concerning the independent variables varied considerably depending on housing situation and the community type. Interestingly, it appeared that rural and inner city communities sometimes varied with urban/suburban communities and sometimes went in the opposite direction For example, the inner city correlated roughly with urban/suburban consumners regarding alcohol consumption while it varied on healthcare, and the rural