Sunday, December 29, 2019

How to Conjugate Obéir (to Obey) in French

In French, the verb  obà ©ir  means to obey. It is very similar to its counterpart  dà ©sobà ©ir  (to disobey) and the two require the same verb conjugations. That means you can study both at the same time and make each a little easier to learn. Were going to study  obà ©ir  in this lesson and introduce you to its most basic conjugations. The Basic Conjugations of  Obà ©ir French verb conjugations are required to transform the verb into things like the present tense am obeying and the past tense obeyed. To form them, you will add a variety of endings to the verb stem, much as we do in English. The catch with French is that theres a new ending for every subject pronoun within each tense. While that does mean you have more words to remember, it does become easier with each new verb you study.  Obà ©ir  is a  regular -ir verb, which is one of the more common patterns, so that also makes memorization a little easier. To begin, well work with the indicative verb mood and the basic present, future, and imperfect past tenses. All you need to do is match the subject pronoun to the proper tense for you subject in the chart to learn which ending to use. For example, I am obeying is  jobà ©is  while we will obey is  nous obà ©irons. Present Future Imperfect j obis obirai obissais tu obis obiras obissais il obit obira obissait nous obissons obirons obissions vous obissez obirez obissiez ils obissent obiront obissaient The Present Participle of Obà ©ir As with most -ir verbs, you will need to add -ssant to obà ©ir to form the present participle. The result is the word obà ©issant. Obà ©ir in the Compound Past Tense For the past tense, you can choose between the imperfect or the passà © composà ©, which is one of the most often used compounds in French. To form it for obà ©ir, youll need the auxiliary verb avoir and the past participle obà ©i. For example, I obeyed is jai obà ©i  and we obeyed is nous avons obà ©i. Notice how you only need to conjugate  avoir in the present tense to match the subject and that the past participle always remains the same. More Simple Conjugations of Obà ©ir At times, you may also find a few other simple conjugations useful. For instance,  the  subjunctive allows you to imply some uncertainty to the action of obeying. Similarly, the  conditional is useful for an if...then situation where something else must happen first. There may also be times when youll encounter or use  the  passà © simple  or  imperfect subjunctive. Subjunctive Conditional Pass Simple Imperfect Subjunctive j obisse obirais obis obisse tu obisses obirais obis obisses il obisse obirait obit obt nous obissions obirions obmes obissions vous obissiez obiriez obtes obissiez ils obissent obiraient obirent obissent For a verb like  obà ©ir, the  imperative can be quite useful, especially when you want to command or forcefully request that someone Obey! The subject pronoun is not required, so you can simplify it to Obà ©is ! Imperative (tu) obis (nous) obissons (vous) obissez

Saturday, December 21, 2019

What Surprised about Accounting Essay Example

Essays on What Surprised about Accounting Essay The paper â€Å"What Surprised about Accounting?" is an   intriguing example of an essay on finance accounting. To me, Accounts have always meant numbers that represent incomes and expenditure on a personal level. In business, they have come to mean measurement of the results by means of profits earned over the quarter or a year and to disclose the values of accounts receivable and payable. They have also meant to reveal the cost of transactions and state of capital and investments.When I moved to investment in the stock market the numbers represented the growth or decline in the value of shares of stock based on sales performances, profits, and size of companies. As an ordinary person, accounting never played an important role for me except for the purposes of tax and bookkeeping.However, when I took the course in accounts, a whole new world opened up. I found that numbers speak as much as words do and are equally eloquent. They can be as exciting as a story and could both guide or deceive and it was important to learn about them in the same ways as we learn to handle the written word.I now know that an annual report is a spread out the analyzed journal for the benefit of shareholders and the general public. I had always preferred to go with a company that showed â€Å"profits,† believing that the higher profit represented better net income and better prospects. But I learned that these numbers could be engineered and did not represent the true or fair values or the real worth of the company.  The course showed me to appreciate the meaning of other numbers. The Accounting course taught me to look at the numbers with their own definition in the annual reports in order to find out facts behind them. Movements of these numbers always disclose the activities of the company in many ways and reflect on the behavioral pattern of is decision-makers. I found out that number talk in annual reports. By learning how to look at an annual report of a company, i ts balance sheet, income statement, retained earnings and cash flow statements, I found out surprisingly that net income is not the only number matters.Being an entrepreneur I learned early in life that there are risks in business but this course will teach me how to understand and handle it. I have learned to ask more direct questions instead of focusing only on tax saving. I am now also able to point out the questionable items, such as write-offs, investments, and interest and to understand their effects on accounts. Overall I have moved from the state of looking at accounts as a result of my efforts to using it as a tool for improving my own company’s performance.  To quote my tutor, this accounting course will not be teaching us how to become an accountant, rather it will educate us about how to evaluate and analyze a company’s report from the perspective of both the management as well as the investor.I look forward in anticipation of eventually learning topics t hat will include the relationships between accounting information and its effects on decision-making, the role of accounting on strategic issues, the development of accounting standards, and the unique roles of accounting within specific industries and sectors.

Friday, December 13, 2019

Production Lay-outs Free Essays

Product layout or assembly line is designed to handle products that are manufactured using specialized machines in an assembly line (Product lay-out).   Each line is designed to address specific requirements of a product line in a sequential manner.   There is a smooth flow of production (i. We will write a custom essay sample on Production Lay-outs or any similar topic only for you Order Now e. conveyor-supported) from one specialized machine to another which is desirable in mass production where demand is predictable while volumes are high.   This type of layout, therefore, is fitted in producing consumer products for a general market rather than producing for several segments of the market. The advantages of the product layout are its order and efficient processes that can lead to faster customer response and less demand on lead times.   It also promotes cheap labor because skill requirements are low that causes relaxation of high salaries.   Although this layout is efficient and easy to use, it is highly inflexible because a change in one assembly line can lead bottleneck in its production.   Further, in product development, acquiring a whole new set of machines and working area is necessary to address specific requirements of the product.   When demand is low, the assets can be underutilized. As it produces ships and airplanes, fixed position layout is a technique applied to vulnerable, hard-to-move and specialized products (Layout and Flow).   Factors of production (e.g. labor, machine, equipments and tools) are required to meet in a single production location to handle manufacturing tasks there. It is customary to leave machines in the site when not used to prevent breakage or damaged in addition to the costly transportation required for pull-out and getting back to the site. Further, to minimize the high capital in acquiring new machines, most companies are using contractual leases because their use of the machines is under limited time frame.   Its advantages are reduced movement of machines that aids in minimizing risk of damage or lost and continuity of processes because the need for re-planning is reduced as people meet in one place.   However, some of its disadvantages include are higher salaries as workers must have specific skills to finish the project, movement of people/ machines to site can be very costly and idle machines can have low utilization because they remain idle rather use for productive means when the production is at cease. Unlike fixed position, functional or process layout distinguish the work group into different departments that give rise to different and distinct workstations (Facility layout).   As production is intermittent and batched, functional layout is compatible in serving different market segments that have highly differentiated needs.   Compared to product layout, volumes are considerably low while the demand can fluctuate considerably from one period to another.   There is specialization in functional layout such as separation of men, women and children’s clothes in a department store. Machines in this layout are for general use while workers are knowledgeable on how to operate machines within their station.   The advantage of this layout is opposite the disadvantage of product layout (i.e. flexibility) while the vice versa is also true (i.e. functional layout is inefficient).   Disadvantages such as backtracking, bottlenecks and delays are common.   Further, the storage rooms for raw materials are huge while inventories of the finished products are low because they are immediately delivered to customers.   The critical issue to consider in this layout is to find the relationship of each station to machine centers to establish a more space-efficient design between them. To address the issue to space-efficiency between stations and machine centers, cellular layout is idealized to combine the advantages of product and functional layouts (i.e. efficiency and flexibility).   Cells represent a workstation that produces similar customer requirements.   A machine that cannot be allocated in space is strategically located between cells that require machine processing to create a point of use.   The usual design is that the assembly line is observed in producing components and parts while process layout take-over the relationship of each component-producing cell. With the use of information systems, locating cells and identifying idle machines can be easily carried out.   Resulting to substantial paperwork to maintain the cellular layout, workers can also operate machines within their departments like functional layout.   Its advantages are reduction in material handing and transit time, minimal set-up time, minimized work-in-progress, efficient use of human capital, control and automation.   On the other hand, it can have backlash such as absence of sufficient number of part stations to create cells, imbalanced cells, more training and strict allocation of workers and increased capital expenditure. Justification of the most appropriate layout Although challenging to establish, the current environment and production needs of Manychip should use cellular layout.   First, its plant and sales channels are located in developed economies where quality and expensive human resources are dwelling.   Second, it operates in a highly volatile demand that can be easily affected by environmental changes that flexibility is required to prevent cost associated with over-forecasting.   Third, it is carrying only six main memory chip products which likely have significant similarities in design and internal parts.   This will enable creation of cells because the number of stations is sufficient. Fourth, its operations in asset-intensive while its depreciation can significantly affect its profitability.   When cellular layout is adopted, assembly lines can efficiently produce component parts for the six product lines which will prevent idle machines.   On the other hand, functional layout are flexible that can be applied when orders are placed and products are ready for final assembly.   Fifth, the production of Manychip requires high lead times which can be minimized when applied with cellular manufacturing as components are ready to undergo assembly once order is in place. On having greater agility, Manychip will not loose quality systems because specific stations are under stand-by mode that can be called if random quality test is necessary.   With the consideration of the three conditions, approval of cellular layout is very necessary.   Different components can create cells, the administrative group can act like a quality group in which case a station can be brought up for them near their respective process interests and shipment in different geographical location can be addressed by timely delivery of products.   However, Manychip must consider that substantial funding is required to establish a hybrid strategy such as cellular manufacturing.   It must also monitor its product development programs to prevent dissolution of important cells. References Product lay-out (unknown). UWM. Available   [Accessed on 6 August 2007] Facility layout (unknown). SNC. Available from ;http://www.snc.edu/socsci/chair/333/bricks/Layout.html; [Accessed on 6 August 2007] Layout and Flow (1997). Pearsoned. Available [Accessed on 6 August 2007] ; ; ; How to cite Production Lay-outs, Essay examples

Thursday, December 5, 2019

The film Cinema Paradiso Essay Example For Students

The film Cinema Paradiso Essay In the film Cinema Paradiso, Toto, the main character, is a lost child without a father to provide a male role model. The story begins after Toto is informed of the death of his dearest friend, Alfredo. At this point, Toto is a mature man and a successful film director, having long ago left his home town, Giancaldo. Throughout the movie, however, Toto is a young boy with little parental support and direction. The young Toto develops a friendship with Alfredo, the film projectionist at Giancaldos only cinema, the Cinema Paradiso. Alfredo takes Toto under his supervision and eventually agrees to take him as an apprentice. As Toto becomes familiar with the inside of the projection booth, he also learns about life. Alfredo becomes the father Toto has never had. Cinema Paradiso demonstrates, through Totos relationship with Alfredo, that all children need parents to guide and support them to adulthood. The absence of parental guidance in Totos life has been a reoccurring theme throughout the film. While he goes to school all day, he spends his nights with Alfredo in the projection booth. Although Totos mother is still alive she is unable to provide him with the male role model that every small boy needs. It is as if her soul died with the disappearance of her husband, Totos father. Without someone to look up to, Toto, continually gets himself into trouble. This remains true in many families across the world, that without the ample support of both parents, many children find themselves lost. Totos father leaves Italy to fight in World War II when Toto is very young and has no recollection of his father. Alfredo knows that an adult male role model is missing in Totos life. In one scene, in which Toto, who works also as an altar boy, walks with the village priest in the intolerably hot summer sun, Alfredo passes them on a bicycle. Because Toto is too lazy to walk back to the village, he feigns a leg injury and hitches a ride behind Alfredo. As both of them ride back to Giancaldo, Toto asks Alfredo about his father. He was tall, thin, jolly, Alfredo tells him, with a nice moustache, like mine. I like how Alfredo compares his moustache to Totos fathers. Its as if Alfredo knows he can be of help and guidance to the young boys life. This could spark the concerns that Alfredo never had any children of his own to love. He goes on to say, I always tell my children, be careful how you choose your friends. You havent got any children, Toto retorts. Alfredo replies, When I do, Ill tell them. This scene illustrates Alfredos desire to become the male role model in Totos life. Instead of meaning his own children, Alfredo is referring to Toto. It also portrays Alfredo as a father by having Toto ride on the handle bars of the bicycle. Throughout the film, there are many scenes containing adult males that resemble Totos