Saturday, December 28, 2019

Why Do Insects Come in My House in the Fall

Do you notice that every fall, insects collect on the side of your home? Worse, they even get inside. Do you find clusters of bugs near your windows and in your attic? Why do insects come inside your house in the fall, and what can you do to keep them out? Your House Isnt Just Keeping You  Warm Different insects have different ways of surviving the winter. Many adult insects die off when frost arrives, but leave eggs behind to start next years population. Some migrate to warmer climates. Others, burrow in the leaf litter or hide under loose bark for protection from the cold. Unfortunately, your warm home may be irresistible to insects seeking shelter from the cold. In the fall, you may see aggregations of insects on sunny sides of your home. As we lose the heat of summer, insects actively seek warmer places to spend their days.  Boxelder bugs,  Asian multicolored lady beetles, and  brown marmorated stink bugs  are well known for this sun-seeking behavior. If your home has vinyl siding, insects may gather underneath the siding, where they are protected from the elements and warmed by your homes heating. Any crack or crevice large enough for an insect to crawl through is an open invitation to come indoors. You may find them gathered around windows, as poorly caulked window frames allow easy entry into your home. Usually, home-invading insects stay inside your homes walls during the winter. But on the occasional sunny winter day, they may make their presence known by gathering on your walls or windows. Once Insects Find Their Way Into Your Home, They Invite Their Friends to the Party When the sun sinks lower in the sky and winter approaches, these insects begin looking for a more permanent shelter from the cold. Some insects use aggregation pheromones to spread the word about a preferred overwintering site. Once a few bugs find good shelter, they give off a chemical signal inviting others to join them. The sudden appearance of dozens, or even hundreds, of insects in your home may be alarming, but dont overreact. The lady beetles, stink bugs, and other shelter-seeking insects wont bite, wont infest your pantry, and wont do structural damage to your home. Theyre just waiting out the winter like the rest of us. What to Do About Bugs in Your Home in Winter If you really cant stand the sight of bugs in your home, or they appear in such large numbers that you have to take action, dont squish them. Many of the insects that come indoors emit foul defensive odors when injured or threatened and some even ooze liquids that can stain your walls and furnishings. Theres no need to resort to chemical pesticides, either. Just grab your vacuum and use the hose attachment to suck up the offending pests. Be sure to remove the vacuum bag when youre done, and take it outside to the trash (preferably inside a sealed plastic garbage bag).

Friday, December 20, 2019

The Anatomy Of Beasts - 1241 Words

that was left in them was surely submissive. Even expecting the worst Burton couldn’t believe what Demitri had created. The anatomy of beasts and men that Demitri had spliced together shouldn’t have been biologically possible to function. But the hybrids were animated and conscious. Burton felt a profound pity for the human victims, taken from their families, never to return; if they did, they would never be the same. He was aware that Demitri had rounded up bastard children, searching relentlessly for the Volpi gene within their blood, while he was part of the Ikarus Council. Were these monsters mere children that have been turned into beasts? He wondered. The mages and what was left of the Dead Elders exited the ships and†¦show more content†¦The Dead Elders unlocked the lower cabin of the ship and rolled out catapults. They loaded the buckets with large, leafy sacks covered in mud. â€Å"Ghords!† yelled Simon. â€Å"They’re launching Ghords.â €  Montague drew his sword. Burton stepped in front of him and readied his wand. He knew it would be the last time he would hold Vandagelle. Rayne proceeded ahead, alone in the open field. From his lead he signaled Burton and the rest to stop where they were. With his feathered wings fully extended, Rayne raised his hands. They were wrapped tightly with black gauze from his wrists up to his knuckles. Bolts of plasma erupted from his palms and into the sky. Then, he clinched his fist and thrusted his hands forward, sending a transparent wave of energy into the frontline of werewolves and mages. The shockwave hurled the monsters backwards, disabling a great number of the enemy’s frontline. A cloud of dust smothered the battlefield. Before the air could clear, the clicking of catapults launching in the distance rang loud. The payloads flew through the smoky sky. When the sticky sacks hit the ground they bounced and rolled, rather than crumbling like stones or exploding like barrels of oil. The leaves of the sacks unfurled into the man-eating plants known as Ghords. The Ghords had landed far beyond where Rayne stood, but the men of the Resistance raced forward and hacked at the snapping plants. Burton could hear DemitriShow MoreRelatedThe Epic Of Gilgamesh : The Struggle For Women1183 Words   |  5 Pagestransform a wild beast into a civilized man over the course of seven days (Role of Women). A women’s body is perceived as a transformation platform; the anatomy of the body is able to do a task that is incomparable to any task a hero can perform for another man (Role of Women). A â€Å"notorious trapper’s son† finds Enkidu at the watering hole and confides in Gilgamesh to help tame the beast. Gilgamesh immediately requests Shamat for assistance because he believes she can conquer this beast: â€Å" Go set offRead MoreThe Metropolitan Museum Of Art1480 Words   |  6 Pagesdifferentiating what type of animals they were. 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Thursday, December 12, 2019

Presented in the passage by playing a role Essay Example For Students

Presented in the passage by playing a role Essay When taking various factors into consideration, it would appear that the whole court case is extremely superficial. The people in the court room are described as the audience which at first sight seems inappropriate since we are reading about a murder case. This type of case is clearly not supposed to provide any form of entertainment whatsoever, however, audience implies the opposite. Everyone involved in the hearing, excluding Meursault, is presented in the passage by playing a role. Take, for example the descriptions of the lawyers behaviour: avocat si crier, pour finir, and lavocat sest assis dun air   puisi. This language suggests that Meursaults lawyer has been performing in a play rather than acting for his client in a real life situation. Meursault has no part in this legal performance. When people speak to him and shake his lawyers hand, Meursault replies, but without sincerity. It is plain to see from this passage that he does not voice his own opinions. The legal system speaks for him. He defends this at one point by saying, Jetais trop fatigue, proving to the reader once more that he is more interested in his physical self than what is going on around him. Hes living in a dream world and is utterly bored of the insincere system of the legal institution. The paragraphs above have led me to criticise the sincerity of the legal system as Meursault describes it. If the trial has parallel lines to a theatre-play, it would be fitting to suggest that there is a script which would mean that the case is pre-determined. When someone exclaims, Magnifique, mon cher to the lawyer, it is made prominent that what is important is not being right or wrong, it is just winning that is essential. This is why the participants put on a performance, a falsity, to cover up something that is wrong in actuality. From the above evidence, Meursaults role in the trial has become clearer than before. Through Camus clever use of emotive language and punctuation, the reader is instantly plunged into the world that is Meursaults, where everything seems dead-ended and depressing. Furthermore, when the courtroom is compared with a theatre, the reader can instantly see how isolated Meursault is from the rest of the world, and how false and dishonest everyone else seems in comparison to him. In the text, there are several examples of Meursaults refusal to feign emotions he does not feel, even thought his life would undoubtedly be easier if he did, and this sense of being true to himself is brought out in this passage.

Wednesday, December 4, 2019

The Concept of Management Accounting

Question: Indicate the importance of management accounting in managing your organisation. Evaluate the main cost structures of your organisation Determine the price and break even sales needed for your product for a successful business, by using appropriate methods Answer: Introduction The Concept of Management Accounting is a well derived concept that involves many functions mainly for a manufacturing enterprise. The management accounting is a branch of accounting that mainly is involved in making decisions for the company and the business. Therefore it carries a huge scope to interpret and estimate the results so that proper decision could be taken on the basis of these reports. Management accounting mainly involves the various functions such as planning, budgeting, reporting and analyzing the results for taking the decisions frequently. This branch has developed and emerged as a great boon for the managers of the organization as they are able to take decisions with much ease and with better quality. Talking about the business enterprises everybody and all the business firms are in needs of capital and funds for the business. The needs of the capital of the business vary according to the expansion and extensions that the businessman wants to do in their business and this are to be financed through various modes that are used by the business man to finance the resources that are needed by them. Out of the various sources loans from the banks are one of the common sources of finance available to the people and also the corporate around the world. As in the recent times business men prefer mix source of financing than depending on the outside funds for the entire amount of funds needed for the business. The banks loans are given to the corporate depending on the business forecasts they have for the future as the management accountants have to present realists forecasts based on which such loans could be granted so the banks loans become the nerve cells for the business enterprises t o carry on their future ventures and the loans are the ones based on which the firms are able to risk their investment upon. The loans can be outlined as a very important source of capital for the business firms at any point of time. It had been noted that many enterprises are not able to expand as they are not availed with the loan facilities that should be allowed to them due to the lack of creditability that their firm possesses in the form of upcoming budgets and the financial planning for the companies. These examples show how important a source such as loans from banks is there for the enterprises. The other reasons for which the banks loans are very good source of funding as they offer reasonable rates of interest. The repayment terms of the loans from banks are able to suit the enterprises and the new projects very well and they help the people to manage the options available with them for investment. The investors have great hope from the business and they cause an unnecessary risk for the company as there is a burden for repaying with the amount they have lend to the company. The loan capital helps the companies and their business to grow. But in the modern times with the risk of frauds and scams coming up the process of loan is being stricter and there is a huge need of management accountants for this purpose. The projections for the budgets and the cash flows are so important that the banks need them for giving the loans to the clients. Although there are many sources of capital but the loans are one of the most important source that the lenders face easy to collect and fianc their business. So it could be easily said that the implication and the need for the bank loans as a source of capital had immensely increased in the modern run and thus there is a huge source of changes that could be brought if the loans are used as a source of capital for the firm. Forecasting is also one of the important functions of the management accountant where he has to spend a lot of time for the enterprise he is dealing with. The management accountants are focused and expertise on predicting the future of the business based on the present sales and costs structure of the companies. The management of the company employs the management accountants because they feel that it is important that the projections of the revenues, cash flows and the budgets are correctly prepared as they base their decisions on these reports presented by the management. There is a huge necessity of the forecasted documents as they add great value to the decision making process for the company. The main reasons for the importance of the correct projections for these figures can be as discussed below: The projections help the managers to understand the shortcoming of business if any and then make improvements there in. The figures help them to decide the decision making process and help them to analyze the working state of the organization. The investors are also are interested in the future growth of the business and the cash management cycle of the business which can be easily demonstrated using the forecasted data provided they are correct and not misleading. The bankers also disburse the loans to the company on the proof that they stay focused on their data and the estimates are realistic and correct. The other importance of forecasting data is that it helps to create a trust on the enterprise and the performance that it can give to the people and thus it is relevant for the people to understand the importance of forecasting methods for the enterprise In the process of forecasting it is very important that seasonal variations are considered because it will make the users of the information aware of the unallocated resources so that proper decisions on this can be taken and the seasonal nature of the business might be considered in taking important decisions about the nature and the flow of the business in the future. So it could be said that the role of forecasting specially for the business is very important and it should be correct so that the decisions taken on the basis of these projections are true and help in proper decision making. The role of forecasting for management accounting is very important and submissive. The decisions that are very important and huge for the business have to be taken on the projected figures and the business plans are made on this estimation of the figures. The decisions regarding the nature of the business decides the future course of action and the estimated figures help the business to grow. In the present case study where the dealer is the manufacturer of sports good the business plan it could be seen that major part of the sales are being done by the international markets as the demand is maximum there. This gives a direction that the profits of the company would be more if they export the goods and also plan to expand the business in the international market as well. The current product is a good scope of expanding business as in the upcoming times the demand of the goods will surely show a rise in the times to come and there is a huge scope of expansion and growth for the business enterprise. The importance of the management accounting can be understood as it is a most important tool for taking decisions regarding the business operations. It helps the management to decide that how the organization would be managed by the various account management tools. It is a branch of accounting the helps the business to manage effectively the pros and cons of the business environment and thus reduces the risk faced on the new projects as there is a clear idea through the budgeted figures that are available and help the management to form correct decisions. There are two branches of accounting namely financial and management accounting and both are quite different in the prospective and approach, where one deals with the accounting part and the other deals with the managing the course of actions. Managerial accounting information is used by company management to determine what should be sold and how to sell it. For example, a small business owner may be unsure where he should focus his marketing efforts. To evaluate this decision, an accounting manager could examine the costs that differ between advertising alternatives for each product, ignoring common costs. This process is known as relevant cost analysis and is a technique that is taught in basic managerial accounting courses. The same process can be used to determine whether to add product lines or discontinue operations. The major point of difference between the two concepts are explained below in detail Basis Management Accounting Financial Accounting Objective Book keeping and recording the transaction To ascertain the financial result and financial position. Task To record the transaction To draft the financial statement Legal binding Management accounting report is optional to be prepared. Financial accounting report is compulsory to be prepared. Segment Reporting Pertains to individual department of the organization Pertains to entire organization. Information Company goal driven information Monetary and verifiable information Focus It focuses on present and forecast the future It focuses on the past recorded information. Audience It produces information and report for the use of organization, employees and managers It produces reports for the external parties. Both management accounting and financial accounting is useful for a business concern. Management accounting develops the base of accounting whereas the financial accounting carry out the other necessary task to complete the task associated with the term accounting. Fixed and Variable Costs are both an important component for the product. The fixed costs comprise of the costs that are permanent burden for the company and the variable costs are those that are not burden for the company but incurred with the production of the product. There are many costs that comprise of the variable nature as these costs are being incurred at the time of the production as these costs are not fixed for the companies. The business tart up costs are the sunk costs also that are incurred for running the business of the enterprise and are being used for the production of the goods and services, So the costs are both important but there role in the decisions making process is quite different. The fixed costs are mostly consisting of the overheads that are not avoidable by the enterprises and have to be incurred at any costs until the shut down point is achieved. There are various areas for which there are costs that are to be fixed at the time of initial production an d these costs are to be recovered to break even from the view point of the company. The variable costs are on the other hand can be regarded as recoverable costs and hence no problems occur to have a burden of costs when the production is on hold. Calculation of the Breakeven Point For the Manufacturer Break Even Point Contribution/ Fixed Cost Selling Price Per unit 600 assumed Calculation Of Variable Costs Wood 4.65 Leather 25 Polish 440 Cloth 0.6 per unit 470.25 Wages 23*1.5 34.5 Total 504.75 Contribution Per Unit 95.25 Total Fixed Costs Factory lighting 22,000 Factory rent - 25,000 Factory cleaning 10,000 Administration expenses 16,000 Selling expenses- 12,000 Delivery van expenses 7,000 Office rent 10,000 Total Fixed Costs 102000 Break Even Point 1070.866142 units References https://smallbusiness.chron.com/management-accounting-important-decisionmaking-53947.htmlhttps://www.bis.org/publ/bcbs_wp1.pdfhttps://www.yourarticlelibrary.com/business/business-forecasting-and-its-importance-to-business/25634/https://www.gaaaccounting.com/the-importance-of-management-accounting-for-professional-accountants-in-business/Adler, Paul S. 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