Benefits of computing gross profit on sales in contrast to contribution margin free essay sample

The computation of gross profit on sales, which can be derived under the absorption costing approach, is a profitability measure normally conducted under financial analysis.   This accounting ratio outlines the gross profit generated from every $100 of sales.   Such measure is highly useful in financial analysis, because it provides indications on the profitability potential and cost efficiency of the company.  Ã‚   For instance, if there was an increase in sales of 10%, but the gross profit margin declined by 4%. This indicates that the cost efficiency of the organization deteriorated during the period.   Such analysis cannot be conducted under the contribution margin approach, because gross profit is not present.   However, under the contribution margin approach one can calculate the contribution to sales ratio which indicates the contribution determined from every $100 of sales.   This would also provide indications on the control of variable costs once compared over time. Difference in Net Income arising from different approaches. We will write a custom essay sample on Benefits of computing gross profit on sales in contrast to contribution margin or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In the example of ABC Company the profit under the two methods is the same.   However, this is not always the case.   Profits under the two methods differ whenever there is movement in inventory.   This is due to the fact that since under the absorption costing technique fixed manufacturing costs are included in the cost of goods sold, a proportion of fixed costs will be included in inventory leading to such a difference. Contribution margin approach not allowable for external reporting. The contribution margin approach, despite being highly useful to provide valuable information for decision making, is not acceptable for external reporting.   This is due to the fact that it does not comply with the Generally Accepted Accounting Principles (GAAP). For example, under the GAAP the income statement layout should clearly outline the gross profit made by the company.   Under the contribution margin method this is not highlighted.   Another important reason why the absorption approach is allowable for external reporting and not the contribution approach is due to the way in which the income statement is classified. The GAAP state that the income statement is classified by function, like under the absorption method.   In the contribution approach it is classified by cost behavior.   Indeed separation between fixed and variable costs is made under such method. This conflicts with another requirement of the GAAP. Reference: Drury C. (1996). Management and Cost Accounting. Fourth Edition. New York: International Thomson Business Press.

Lucy Burns Was a Militant Activist for Womens Votes

Lucy Burns Was a Militant Activist for Women's Votes Lucy Burns played a key role in the militant wing of the American suffrage movement and in the final win of the 19th Amendment. Occupation: Activist, teacher, scholar Dates: July 28, 1879 - December 22, 1966 Background, Family Father: Edward BurnsSiblings: Fourth of seven Education Parker Collegiate Institute, formerly Brooklyn Female Academy, a preparatory school in BrooklynVassar College, graduated 1902Graduate work at Yale University, Universities of Bonn, Berlin, and Oxford More About Lucy Burns Lucy Burns was born in Brooklyn, New York, in 1879. Her Irish Catholic family was supportive of education, including for girls, and Lucy Burns graduated from Vassar College in 1902. Briefly serving as an English teacher at a public high school in Brooklyn, Lucy Burns spent several years in international study in Germany and then in England, studying linguistics and English. Womens Suffrage in the United Kingdom In England, Lucy Burns met the Pankhurst: Emmeline Pankhurst and daughters Christabel and Sylvia. She became involved in the more militant wing of the movement, with with the Pankhursts were associated, and organized by the Womens Social and Political Union (WPSU). In 1909, Lucy Burns organized a suffrage parade in Scotland. She spoke publicly for suffrage, often wearing a small American flag lapel pin. Arrested frequently for her activism, Lucy Burns dropped her studies to work full time for the suffrage movement as an organizer for the Womens Social and Political Union. Burns learned much about activism, and much, in particular, about the press and public relations as part of a suffrage campaign. Lucy Burns and Alice Paul While at a police station in London after one WPSU event, Lucy Burns met Alice Paul, another American participant in the protests there. The two became friends and co-workers in the suffrage movement, beginning to consider what might be the result of bringing these more militant tactics to the American movement, long stalled in its fight for suffrage. The American Womens Suffrage Movement Burns moved back to the United States in 1912. Burns and Alice Paul joined the National American Woman Suffrage Association (NAWSA), then headed by Anna Howard Shaw, becoming leaders in the Congressional Committee within that organization. The two presented a proposal to the 1912 convention, advocating for holding whatever party was in power responsible for passing womens suffrage, making the party the target of opposition by pro-suffrage voters if they did not. They also advocated for federal action on suffrage, where the NAWSA had taken a state-by-state approach. Even with the help of Jane Addams, Lucy Burns and Alice Paul failed to get the approval of their plan. The NAWSA also voted not to support the Congressional Committee financially, though they did accept a proposal for a suffrage march during Wilsons 1913 inauguration, one which was infamously attacked and two hundred marchers were injured and which brought public attention back to the suffrage movement. Congressional Union for Woman Suffrage So Burns and Paul formed the Congressional Union - still part of the NAWSA (and including the NAWSA name), but separately organized and funded. Lucy Burns was elected as one of the executives of the new organization. By April of 1913, NAWSA demanded that the Congressional Union no longer use the NAWSA in the title. The Congressional Union was then admitted as an auxiliary of NAWSA. At the 1913 NAWSA convention, Burns and Paul again made proposals for radical political action: with Democrats in control of the White House and Congress, the proposal would target all incumbents if they failed to support federal womens suffrage. President Wilsons actions, in particular, angered many of the suffragists: first he endorsed suffrage, then failed to include suffrage in his State of the Union address, then excused himself from meeting with representatives of the suffrage movement, and finally backed off from his support of federal suffrage action in favor of state-by-state decisions. The working relationship of the Congressional Union and NAWSA was not successful, and on February 12, 1914, the two organizations officially split. NAWSA remained committed to state-by-state suffrage, including supporting a national constitutional amendment that would have made it simpler to introduce woman suffrage votes in the remaining states. Lucy Burns and Alice Paul saw such support as half measures, and the Congressional Union went to work in 1914 to defeat Democrats in Congressional elections. Lucy Burns went to California to organize women voters there. In 1915, Anna Howard Shaw had retired from the NAWSA presidency and Carrie Chapman Catt had taken her place, but Catt also believed in working state-by-state and in working with the party in power, not against it. Lucy Burns became editor of the Congressional Unions paper, The Suffragist, and continued to work for more federal action and with more militancy. In December of 1915, an attempt to bring the NAWSA and the Congressional Union back together failed. Picketing, Protesting, and Jail Burns and Paul then began working to form a National Womans Party (NWP), with a founding convention in June of 1916, with the primary goal of passing a federal suffrage amendment. Burns applied her skills as an organizer and publicist and was key to the work of the NWP. The National Womans Party began a campaign of picketing outside the White House. Many, including Burns, opposed the entry of the United States into World War I, and would not stop picketing in the name of patriotism and national unity. Police arrested the protestors, over and over, and Burns was among those sent to Occoquan Workhouse for protesting. In jail, Burns continued to organize, imitating the hunger strikes of the British suffrage workers with which Burns was experienced. She also worked to organize the prisoners in declaring themselves political prisoners and demanding rights as such. Burns was arrested for more protesting after she was released from jail, and she was in Occoquan Workhouse during the infamous Night of Terror when the women prisoners were subjected to brutal treatment and refused medical help. After the prisoners responded with a hunger strike, the prison officials began force-feeding the women, including Lucy Burns, who was held down by five guards and a feeding tube forced through her nostrils. Wilson Responds The publicity around the treatment of the jailed women finally moved the Wilson administration to act. The Anthony Amendment (named for Susan B. Anthony), which would give women the vote nationally, was passed by the House of Representatives in 1918, though it failed in the Senate later that year. Burns and Paul led the NWP in resuming White House protests - and more jailings - as well as in working to support the election of more pro-suffrage candidates. In May of 1919, President Wilson called a special session of Congress to consider the Anthony Amendment. The House passed it in May and the Senate followed in early June. Then the suffrage activists, including in the National Womens Party, worked for state ratification, finally winning ratification when Tennessee voted for the amendment in August 1920. Retirement Lucy Burns retired from public life and activism. She was embittered at the many women, especially married women, who did not work for suffrage, and at those she thought were not sufficiently militant in support of suffrage. She retired to Brooklyn, living with two of her also-unmarried sisters, and raised the daughter of another of her sisters who died shortly after childbirth. She was active in her Roman Catholic Church. She died in Brooklyn in 1966. Religion: Roman Catholic Organizations: Congressional Union for Women Suffrage, National Womans Party

Business Report_ Informative report Case Study Example | Topics and Well Written Essays - 1000 words

Business Report_ Informative report - Case Study Example For purposes of clarity, these have ultimately been broken down into 3 key areas: Cleanliness, Quality of Food, and Quality of Service. As such, the proceeding sections will target each of these areas and relate how the sampling of employees felt with relation to each one of these. A 90% response rate was achieved with over 500 employees originally sampled. As a means of understanding the core components of dissatisfaction, the study itself was of a somewhat limited scope as a means to seek to answer the most pressing issues that currently face the cafeteria and those within the firm that make use of its offerings. From this sampling the following key information has been determined with regards to the proceeding determinants that have been weighed: 98% of respondents indicated that the level of cleanliness within the cafeteria was unsatisfactory; key concerns centered around dirty floors, unsanitary condiment sections, and unclean floors and eating utensils. Additional concerns with relation to cleanliness consisted of concerns relating to the personal cleanliness of the food preparation process and the kitchen/cafeteria workers themselves. Similarly, fully 80% of employees felt that the quality of the food that the cafeteria offered was of a poor nature. Key concerns that were stated revolved around food being greasy, too salty, poorly cooked, improperly seasoned, tasting old, and/or being stale. Of the responses, it is interesting to note that none of these were concentric around the lack of choice or lack of diversity in the offerings that are made. Instead, they were almost wholly concerned with the level to which the food represents poor preparation, seasoning, or care. Finally, 76% of the employees sampled noted that the overall quality of the service that they received within the cafeteria was poor or substandard. Prime reasons were concentric upon surly staff and poor attention to detail with regards to refills and condiments

Art Lesson Plan Essay Example | Topics and Well Written Essays - 500 words

Art Lesson Plan - Essay Example Instructional Objectives: †¢ The student will read Shel Silverstein’s The Giving Tree. †¢ Assessment: †¢ The teacher will monitor the student’s drawing session assisting with the utilization of paper and different colored ink. Materials and Equipment: †¢ The Giving Tree by Shel Silverstein †¢ Drawing paper †¢ Brown paint †¢ red and green ink Vocabulary: †¢ Gratitude †¢ Selflessness Grouping: †¢ Individuals †¢ Groups (of two) Literacy Connection: (if applicable) †¢ The teacher will explain the symbolic connection between the tree and the hand print drawing. Instructional Procedures: Introduction: †¢ Introduce the book outlining its relevance to the art lesson. †¢ Explain the link between the literal piece and the upcoming drawing activity. Step-by-Step Strategies: †¢ Strategic integration: explaining the story’s significance then establish a connection between the story and the drawing act ivity. Closure: †¢ The teacher will ask the students to describe emotional state of the hand print drawing of the tree by comparing their hand print to their description of the tree in the story. Extended Follow-up Activities: †¢ The teacher can divide the students into groups of two and instruct them to discuss their drawings of the symbolic hand. Accommodations for English Language

Persuasive presentation Speech Essay Example | Topics and Well Written Essays - 1250 words

Persuasive presentation Speech - Essay Example generates 160 million tons of trash, in particular, the legally dumped garbage. This amount of garbage constitutes adequate metal that may be used to fabricate two million automobiles; paper that can publish America’s daily newspapers; wood that can build a million homes; and bulk aluminum sufficient for rebuilding American air fleet a couple of times. It is apparent that the American population is drowning in Trash. Americans have a responsibility to counter the current trends by recycling the trash; otherwise, there will be no tomorrow for us. As such, recycling is the most appropriate method for tackling the problem. A. Recycling concept fits appropriately in the current waste situation in U.S. as well as other parts of the world. The perceived recycling attempts are yet to achieve the requisite standards. People’s misconceptions about the process such as recycling being time consuming as well as a bother are some of the reasons why Americans lag behind in recycling their wastes (Saddleback Educational Publishing 5). C. The negative effects of landfills to the environment are attributable not only to their closure but also to implementation of recycling as an appropriate alternative. It is apparent that landfills result in serious water and air pollution (Griff 2). E. Recycling contributes to reduction of pollution, and saves energy. Several countries, including Japan are enjoying substantial benefits relating to cost-effectiveness and reduced energy consumption, by recycling their waste. It appears that recycling is turning out to be the next big thing internationally. Different institutions and the public are increasingly adopting recycling as an alternative method of disposing waste or trash. Recycling household commodities is considerably easy and requires little time. It is the responsibility for all to promote environment sustainability. As noted, disposal of waste in landfills is detrimental to the environment; therefore, it is important to

Seedling Production Of Mud Crab Scylla Serrata Biology Essay

Seedling Production Of Mud Crab Scylla Serrata Biology Essay Seedling production of mud crab Scylla serrata has the potential to be an effective tool to support the demand of mud crab due depleted seed stock from the wild. Moreover, there is high consumer demand on the global production of mud crab Scylla serrata from 1999 to 2000. Generally, consumer for mud crab Scylla serrata is Chinese communities which particularly at China, Vietnam, Singapore, Taiwan, Hong Kong and also Malaysia (Liong, 1993). Further, Malaysia aquaculture only practices a growth out of mud crab until the marketable size. Malaysia is currently in progress to develop mud crab industry by not relying on seed stock from Thailand. The crab production is relatively small about 650 tonnes per year (Liong, 1992). In Malaysia, not many studies have been done on mud crab culture. Studies on the larvae culture by Jamari (1992) shows that the high mortality of the megalopa and crablet stages cause by cannibalism among the larvae. Several studies of rearing mud crab larvae had been reported in Indonesia (Marjono and Arifin ,1993), Philippine (Quinitio, 1997) ,Vietnam (Hoang, 1999) and Japan ( Hamasaki,2002 ) that shows the high percentage of survival rate were 3.2 % , 3.7 % ,24 % and 30%-40%. However, the survival rate is still low ranged from 1% to 30% from zoea to megalopa. Current status In Malaysia, the production of mud crab has been decreased begin 1995 to 2005 (625 tonnes to 162 tonnes). However, the production of mud crab in other countries such as Indonesia, Philippines and china were increased significantly. Recently, the market demand for mud crabs has exceeded wild harvest. Mostly, mud crabs were imported from India, Sri Lanka, Indonesia and Bangladesh. The present improvised status of mud crab stock in Malaysia is also compounded by other factor. These included a recent increasing interest in soft-shell and growth out mud crab framing .In addition, more conventional culture method were invented such as compact crab farming system for growth out mud crab. Further, this new breeding system has been widely implemented by Perlis state community under the Perlis State Economic Development Corporation. In addition, the most factors that contribute interest to the mud crab culture is due to high demand and fetches a good price compare to other crabs species such as blue crab (Callinectes sapidus). During this time, the price has increased from RM 10.00/kg in 2009 to RM 30.00/kg in 2010 (Khalidah, 2009).It seem that the increasing of mud crab price has encourage many coastal fishing communities to initiate trials in floating cage, in specially designed earthen ponds and more recently in pen enclosures in mangrove forests. Other factor that contributed to increase of mud crab farming is the physical characteristic of mud crab itself which is high tolerance to both nitrate and ammonia. High tolerance is beneficial for mud crab culture due to ammonia is often the most limiting factor on closed aquaculture systems. Their high ammonia tolerance may be attributed to various unique physiological responses which may have arisen due to their habitat preferences (mangrove forest). However, the larval survival is low and need to further investigate using alternative approaches. The first studies of crab seed has been done in Malaysia since 1995 by the Inland Fisheries Branch, Department of Agriculture, Sarawak (Tan, 1997) but the survival rates of megalopa are low. Since there is still no commercial-scale hatchery production of S.serrata, all forms of mud crab culture depend on natural seed supply. Currently, we still do not have any mud crab stock enhancement in Malaysia such as habitat improvement and restocking. However, there are studies has been made by Kosuge(2001) in brief assessment of stock of mud crab Scylla sp. in Matang forest, Malaysia and proposal for resources management. He proposed to the management plan of Matang Mangrove forest by provided separate fishing restrictions area and other indirect effect and basis information for management of mud crab resources. Broodstock management Berried S.serrata female were caught in open sea by using Trawl net. The broodstock were migrated to the shore for their spawning. The broodstock are commonly scrubbed to remove mud, encrusting algae, infestations and detritus before introducing the wild broodstock into the hatchery. Selection of good quality of broodstock has been discussed by several researchers in term of captive spawning pattern, environment manipulation, fecundity, egg size, egg quality, nutritional status, broodstock husbandry and stress and microbial influence. Mating process occur when the female is in soft shelled state just after moulting .While the female in soft shelled, the male of S.serrata were inseminated to the female for mating(Phelan et al,2007). Maturing and spawning in S.serrata species for tropical country shows high incidences of maturation in females appear to be associated with seasonal rain fall. During the spawning, the female mud crab were migrates to the sea to spawn and release their planktotrophic larvae (Vay, 2001). Normally, the duration of eggs to hatch may take 30 to 40 days. Factor that contribute to hatching success are environmental control such as salinity, temperature and photoperiod. Normally, the broodstock were kept in salinity at range of 30-35 g/L for captive maturation and spawning of S.serrata in the hatchery (Mann et al., 1999).Salinity is a one of the factor that can stimulate the hatching rate of mud crab S.serrata. A high hatching rate (93.6 %) of mud crab at salinity of 35 ppt was reported by Rusli et al. (1994) when incubated at water temperature of 29-30 oC. This report also indicated low hatching rate achieved when incubated at salinity 20 ppt to 30 ppt which is hatching rate dropped to 65. 9%-69.6 % .Moreover, Salinity at 15 ppt were lowered the hatching rate (15.2%) and the larvae died within 4 hours after hatching. In the mud crab, egg incubation period is stimulated by temperature in the range of 25 oC and 35 oC. A shorts period of egg incubation of broodstock is 10 days were recorded by Hamasaki (2003) .The temperature were varied seasonally as the broodstock were incubated. Different season has different range of temperature and as increasing temperature in the ranges 20.3-30 oC, the egg incubation period were decreased from 30 day to 10 day. In addition, lower temperature in the range of 18- 22 °C (Mann et al., 1999) has higher hatch rate and larger egg. It seems that temperature can affect the period of egg incubation and hatch rate of mud crab S.serrata. In term of fecundity, mud crab at large size has high fecundity (7.98  ± 1.79 million eggs) with crab size between 146 and 181 mm carapace width (Churchill, 2003).To get a good quality egg ,many factors have been study to determine the egg quality of mud crab. Effect of colour egg and diet were observed by Churchill (2003) to determine a good egg quality. However, the egg colour varies at pale yellow, orange and orange red are not an indicator of egg quality due to indifference of hatch rate. In addition, there is no difference on female size and fecundity was reported on egg quality. Moreover, there have been few studies of diet for mud crab broodstock in effects on larval health and reproductive performance. Millamena et al. (2001) highlighted the importance diet feeding for mud crab broodstock on egg development and larval production. Three difference diets were tested (natural food (mussel and fish), mixed diet (natural food and formulated diet) and formulated diet), each diet is capable to improve maturing and spawning of broodstock mud crab S.serrata. However, Broodstock performance and larval quality were improved when fed with mixed diet. In all treatment, all zoea larvae were successful reared to megalopa when fed mixed diet and the female were ablated. In addition, High fecundity and total zoea were obtained when the female are performed eyes stalked ablation method. Low survival rate of larvae may occur due pathogen and disease from the broodstock. Broodsrtock mud crabs are usually infested with ectoparasite, fouling organism, fungal and bacteria. Leaňo (2002) identified two species of Haliphthoros, namely H. philippinensis and H. milfordensis .Normally, Haliphthoros spp. were founded among broodstock which aborted their eggs prior to hatching. They reported that H. milfordensis was pathogenic to spawned eggs of S.serrata and it was observed the infection rate of H. milfordensis is 2-5 % at two day after inoculation of zoospores with increasing infection rate ( reaching up to 10% ) at five days. While, H. philippinensis is not pathogenic to spawned eggs of S.serrata. Other research on the ectoparasite is Lagenidium. The parasites may infest the recently hatched zoea of mud crab and ended in mass mortality (Prastowo and Wagimsan, 1996) .According to Zafran et al. (1993), Lagenidium grew best at 35oC and tolerated temperatures from 20-40oC and pH from 4 to 11. Fungus can be killed by exposure to 10 ppm formalin for 24 hours and it safe for zoea compare to 20 ppm formalin for 5 hours. To improved survival rate of larval, research on control Lagenidium in mud crab larval rearing has been conducted by Zafran and Taufik (n.d) and Prastowo and Wagiman (1996). Five kinds of fungicide (treflan, malachite green, formalin, potassium permanganate and caltocyn) have been studied in controlling the fungus and their toxicity to mud crab larvae. The minimum effective concentrations of treflan, malachite, formalin and permanganate to inhibit zoospore production were 0.1 ppm, 0.2 ppm 14 ppm and 9 ppm. High survival rate and hatching rate were reported by Prastowo and Wagiman (1996).Healthy zoea were recorded when zoea where treated with mixtures of caltrocyn (1.3 ppm) and treflan (0.02 ppm) in combination with water exchanged at the rate of 50% every three days. Effect of antibiotics (Penicillin G and Polymixin-B) in feeding treatments (rotifers and Artemia nauplii) has been tested by Kasry (1986).From his experiment, Kasry (1986) found that higher larval survival (52.1 %) at zoea 5 were obtained when the larval fed with combination of antibiotics (35 ppt Penicillin G and 7 ppm Polymixin-B), rotifer and artemia at density of 15 individual per ml. Previous studies on the luminescent vibriosis were originally reported in culture shrimp (Penaeus vannamei larvae).It is also a devastating disease in crab larvae. The experiment on the vibrios to zoea of mud crab were reported by Parenrengi et al (1993).They conclude that V. catch, V. alginolyticus and V. Parahaemolyticus are pathogenic to zoea but considered moderate compared to V.harveyii (Boer et al. ,1993; Parenrengi et al.,1993). It seems that zoea is very sensitive to luminous bacteria and it may contribute to the high mortality during early larval stage. Larval rearing Several studies were done in various aspects such as feed, stocking density, feeding protocol, disease and cannibalism to improve the survival of mud crab larvae. Moreover, others species of crab such as Chinese mitten crab (Eriocheir sinensis) in China (Zhang et al. ,1998; Li et al. ,2001), and blue crab (Callinectes sapidus) in Chesapeake Bay (Secor et al. ,2002; Zmora et al. ,2005) has been successful culture at the hatchery scale. Studies on the hatchery scale larval cultures of mud crab were conducted extensively by Australia country begin 1992. Seed stock of mud crab in Australia is dependent on hatchery while the wild seed stock is banned under their management plan in order to control mud crab fisheries. Low survival of mud crab larvae cultures for zoea to megalopa were recorded by Quitino (2001), Fortes (1999) and Nguyen Co Thach (1997) and had survival rate of 10%, 25 % and 1.5% respectively. Feeding and nutrition During the growth and moulting of mud crab larvae, the larvae are going through 5 zoea stages from zoea 1 to zoea 5 and metaphases to megalopa and crablet (Phelan et al., 2007). The hatched larvae leads a planktonic life and when they moult to megalopa stage, they migrated to the estuarine area and grow into adult in estuaries as a benthic juveniles (Vay,2001) .Moreover, early zoea stage shows the digestive system is not well develop and lack of enzyme to support the process of breakdown of food particle (Kumlu, 1999). The early zoea is 1 mm long (Phelan et al., 2007) and occupied with forked tail. The forked tail of larvae is used to capture food and transfer to their mouth (Zeng et al., 1991). During the megalopa stage, the pincher are developed and this development can causes the increasing of cannibalism by grasping among the larvae as survival rate is low (1.55-8%) recorded by Quinitio et al. (2004). Effects of feed and feeding on growth and survival of mud crab larvae have been tested by  several researchers. Yunus (1992) and Wang (2005) found that a higher density of rotifer at 60 ind/mL and 40 ind/ml are required to attain higher survival rates. A study on early feeding has been tested by several researchers such as live Artemia, cryst Artemia, copepod and rotifer. They found that, the early larval stage (Z1 and Z2) were physically weak to search food comparing to Z3, Z4, Z5 and megalopa due to physically active searching food. Currently, survival rate during Z1 and Z2 were improved when larvae fed rotifer. Further, decapsulated cyst of Artemia were tested by Jerome et al. (2005) to improve survival larval at early stage but the result were reported poorly. It seem that a high mortality at Z1 and Z2 due to unsuitable diet size where the size of SS type rotifer (147 ±11  µm) is bigger than size of the mouth opening of Z1 (100  µm) (Setyadi et al. ,n.d). Instead of live feed, there is a development of microbound diets for larval culture of mud crab S.serrata. Currently, the research on the nutritional requirements of S.serrata is limited. May-halen et al. (2006) tested three different microbound diets (fish meal, dried rotifer and dried artemia).The survival rate of megalopa to crablet stage showing lower survival those fed microbound containing dries rotifer and dried Artemia compare to microbound containing fish meal or squid (46.7% to 60.0%). The highest survival of megalopa to crablet was fed live Artemia (80%).Other studies on microboud diet were tested from zoea 3 to zoea 5, a high survival rate and development rate at the zoea 3 to zoea 5 stage (66%) were recorded for larvae fed the 50%:50% combination of microbound diet and Artemia from his experiment .They concluded that the microbound diet particle has a great potential for both zoea and megalopa diet and it is cost-effective for seedling production of mud crab S.serrata. Another factor that contributes to mortality in mud crab larva culture is due to poor nutritional, especially in highly unsaturated fatty acids (HUFA) in live food and cannibalism among megalopa and crablet (Truong, 2008). A study conducted by Suprayudi (2004) showed that the effects of Artemia enriched with eicosapentaenoic and docosahexaenoic acid on survival and occurrence of molting failure in megalop larvae .The larvae were fed enriched Artemia with different type of oil. Enriched Artemia appears to be superior to unenriched Artemia. High survival of larvae can be maintained and accelerating intermolt by provided an optimum EPA and DHA at 0.71-0.87% and 0.49-0.72% for larvae feeding. Further, the finding result on the level of EPA and DHA for survival larval were supported by Mann et al. (2001) as his found there were no significant improvement in larval survival as the mud crab larvae fed enriched Artemia at the levels of EPA (39 mg/g) and DHA (15 mg/g) .Moreover , Mann et al. (2001) found that the phospholipid is one of the nutritional component need to study in effect of survival of mud crab larval .Currently ,there are no study on phospholipid in the diet of mud crab larvae. Another report by Suprayudi et al. (2002) where indicated that survival rate of S.serrata increase with the increase of the total (n-3) highly unsaturated fatty acid (ÃŽ £ (n-3) HUFA) content of rotifers. From his experiment, Suprayudi et al. (2002) found that the total (n-3) highly unsaturated fatty acid (ÃŽ £ (n-3) HUFA) in rotifer can be increase from 3-5 mg/g to 7.6-8 mg/g. In term of survival for each larval stage, Suprayudi et al.(2002) found that high mortality through the moult to megalopa to first crab were recorded after fed boosted rotifer at 31 mg/g ÃŽ £(n-3) HUFA. Other research on the boosted rotifer indicated that a high mortality at metamorphosis to megalopa with fed boosted rotifer containing ÃŽ £(n-3) HUFA levels above 6 mg/g(Hamasaki et al. ,2002 ) .It seem that the specific (n-3) HUFAs may be more important for growth mud crab of mud crab larvae To improve survival rate of zoea and larvae nutrition, Suprayudi et al. (2004) examined the effect of essential fatty acids (EFA) on the survival, development and bioconversion of fatty acids in mud crab S.serrata larvae. From his experiment, he found that the content of EFA in Artemia were strongly influenced the survival of mud crab larvae compared to rotifers. They found that EFA deficiency were reported at each larvae fed unenriched Artemia, enriched Artemia and enriched rotifer, indicating that DHA was superior to that of EPA. They conclude that mud crab larvae have a limited or negligible capability to convert C18 unsaturated fatty acids to highly unsaturated fatty acids. Disease of mud crab larvae Bacteria infestations are major problem for rearing larvae and contribute high mortality. Studies on the bacteria profile in rearing water with Scylla serrata larvae was noted high mortality from zoea 5 to megalopa due to the increase in luminescent bacterial load in the larvae (Quitino, 2001). Further, protozoa can contribute high mortality during egg and larval stages. This protozoon has an ability to interfere with gas exchange that blocked respiratory surfaces of the egg and larvae (Lavilla-Pitogo et al., 2004). Although these organisms do not invade the underlying tissues, they make it difficult for the affected larvae to move and to feed. Cannibalism Cannibalism behaviour of mud crab larvae indicated high mortality when metamorphosis from megalopa and crablet stage. Study by Juliana (1999) showed that high survival at crablet stage when reared with mud substrate and without shelter. Crablet were tested with different treatment such as coconut leave, mangrove twigs and mud substrate. In addition, asynchronous moulting of mud crab larvae is a one of the factor that contributed to the increased mortality during zoea 4 and zoea 5 (Quinitio, 2001). Water quality parameter The optimal condition in rearing mud crab larvae has been conducted in China, Vietnam, South Africa and Australia. Parameters that have been studies are temperature, salinity and total ammonia. The early larvae has a ability to tolerate with range temperature between 25 oC to 30 oC but shorten their development time when reared at a upper temperature ( 29-30 oC) (Dat ,1999; Li et al. ,1999; Quinitio et al. ,1999; Mann et al. ,2001; Quinitio et al. ,2001). In addition, the highest survival rate and growth rate were recorded when the larval reared at higher temperature ranged 28.5 oC to 31 oC and the minimum were recorded when the larval reared at low temperature ranged 22-24 oC (Marichamy, n.d). The optimal salinity for all larval stages larvae are 27 ppt to 31 ppt (Gui-Zhong, 2005).Other experiment on the optimal salinity for larval rearing was observed by Marichamy (n.d).From his experiment, he found that the optimal salinity for larvae rearing was 35 ppt with the highest production of larval and poor survival when reared at the lower salinity (32-33 ppt).However, high salinity at 36 ppt were not suitable for larval growth. To improve survival of zoea, Baylon (2001) were investigated the effect of salinity on survival and metamorphosis from zoea to Megalopa of the mud crab S.serrata. Each of larval stages (Z1, Z2, Z3, Z4, and Z5) of Scylla Serrata was tested with different salinity (12, 16, 20, 24, 28 and 32 ppt) and different salinity regime. In all treatment, highest metamorphosis to megalopa occurred where salinity was constant at 32 ppt. Further, there is no significant difference on the duration of development of the surviving larvae in all salinity regimes. Other factor that contributes to high mortality is ammonia. However, there is a few research has been conducted on the ammonia tolerance in mud crab larvae. Churchill (2003) tested concentrations of total ammonia ranged (NH3 and NH4 +) ranged from 25 ppm to 450 ppm at 25 ppm intervals. They concluded that S.serrata larvae are highly tolerated with high levels of nitrogenous waste. From the stress test ammonia, the optimum concentrations of total ammonia for zoea mud crab are 20 and 30 mg/l where the zoea activity was remained normal during total ammonia test. Currently, there is no research has been conducted on the tolerance of Scylla larvae to extremes in pH and oxygen concentration. Culture systems Attempt to develop techniques for mud crab (S.serrata larvae) culture system has been made since 1999. Most of the culture systems were adapted from culture shrimp (Penaeus vannamei larvae) system. Currently, there are three different culture system have been used in larvae rearing ranged from exchanged of water system, mesocosm system and green water culture system. To control water quality during the larvae rearing, exchanged of water were done by either a constant flow-through basis, or by draining or siphoning 50-85% of the tank volume daily and replacing it with clean seawater, or by recirculation a biofilter (100% every 2-3 hours) (Nghia et al. 2001).Under green water culture system ,the water were not exchanged for the first three day .Thereafter, water exchange is slowly increased from 10-20% per day for Z2-Z3 to between 40 and 50% per day at the end of the rearing cycle (Z4-M) (Mann et al. ,1999 ;Quinitio et al. ,2001). For the mass culture,mesocosm system has been used in Japan where the tank are partially filled with green-water at Z1 (20-25% volume. As the larvae metamorphosis to Z2 and Z3 stages, clean seawater were used instead of green water and the water exchanged on flow-through basis (Hamasaki et al., 2002) during the Z4 and M stages. To improve water quality on the bottom of tank, dead larvae and uneaten food that accumulate on the tank bottom are daily siphoned out of rearing vessels (Quinitio et al., 2001; Baylon and Failaman, 2001) and care must be taken to avoid siphoning out larvae which have sunk to the bottom of the container. Another problem during larvae rearing is a development of biofilm on tank sides .A high survival were achieved when the biofilm was removed daily (Williams et al., 1998).In addition, improper cleaning the biofilm can release large amounts of bacterial flock into the water column. Green water culture system is functioned by provide the larvae with microalgae such as Tetraselmis, Skeletonema, Chlorella, Nannochloropsis, Chaetoceros and Isochrysis at densities ranging from 5104 to 5105 cells/ml (Djunaidah, et al. ,1998; Dat ,1999; Mann et al. ,1999; Williams et al. ,1999; Zeng and Li ,1999; Mann et al. ,2001; Quinitio et al. ,2001) in order to increases survival and to serve as food for rotifers and Artemia. However, there is not scientific study on the effect of background algae on larval survival and growth of mud crab S.serrata. Basically, the mud crabs inhabit a turbid estuaries and it seems to require phase. However, there is no significant effect on survival between 12 and 18 hour photoperiods (Nghia et al. ,2001).Further, there is a experiment on the effect of tank colour (black, dark green, maroon, sky blue and white) on larval survival and development of mud crab Scylla serrata .From his experiment, Abed Golam et al.(2005) found that a higher survival and shorter development of zoea were recorded in darker colour background compare to white background .Moreover, the larvae where reared with black background have more efficient feeding as reduced settlement on the bottom of rearing tank. They concluded that background colour was significantly affecting larval survival.

Analysis of The Beauty Myth by Naomi Wolf Essay -- The Beauty Myth Fem

Analysis of The Beauty Myth by Naomi Wolf The Beauty Myth, published by Doubleday in New York City, hit the shelves in 1992. Naomi Wolf wrote this 348-page book. Wolf attended Yale University and New College, Oxford University, where she was a Rhodes Scholar. Her essays have been printed in many well-known magazines and newspapers, including Esquire and the New York Times. The Beauty Myth was Wolf’s first book. She has also written two other books, Fire With Fire and Promiscuities. Wolf is a recognized feminist. She has done a lot of writing and has spoken to many audiences about issues involving feminism. In The Beauty Myth, Wolf’s basic thesis states that there is a connection between female liberation and female beauty. She writes: The more legal and material hindrances women have broken through, the more strictly and heavily and cruelly images of female beauty have come to weigh upon us†¦.During the past decade, women breached the power structure; meanwhile, eating disorders rose exponentially and cosmetic surgery became the fastest-growing medical specialty†¦.Recent research consistently shows that inside the majority of the†¦attractive, successful working women, there is a †¦dark vein of self-hatred, physical obsessions, terror of aging, and dread of lost control. (Wolf 10) Wolf’s research shows that there is an attack against feminism that uses images of female beauty to keep women â€Å"in their place†. Women tod...