Essay On The North American Industry Classification System

North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy. NAICS was developed under the auspices of the Office of Management and Budget (OMB), and adopted in 1997 to replace the Standard Industrial Classification (SIC) system. It was developed jointly by the U.S. Economic Classification Policy Committee (ECPC), Statistics Canada This link to a non-federal Web site does not imply endorsement of any particular product, company, or content., and Mexicos Instituto Nacional de Estadistica y Geografia This link to a non-federal Web site does not†¦show more content†¦They have also attacked patent listings in the Food and Drug Administration â€Å"Orange Book† and have alleged monopolization through fraud on the Patent and Trademark Office and sham litigation. Yet other cases have condemned distribution agreements as unlawful exclusive dealing. These government actions have led to substantial private class action litigation against the pharmaceutical industry. The FTC has also challenged numerous mergers and acquisitions in the ind ustry over the last decade. One common feature in all of these cases is the need to define a relevant market. In nonmerger cases, the FTC and private plaintiffsgenerally allege narrow markets, limited to a single drug and its generic equivalent in some cases and to generic drugs excluding the bioequivalent â€Å"brand-name† drug in other cases. In its merger challenges, on the other hand, the FTC has alleged markets ranging from those based upon a particular chemical compound, to broader markets based upon various drugs’ manner of interaction or dosage form, to still broader markets of all drugs used to treat a disease or condition. In numerous pharmaceutical merger challenges, the government has included in the market not only currently marketed drugs but also other drugs under development, alleging â€Å"innovation markets.† There are several markets where it is relatively easy to name every competitor. These are concentrated markets where only a handful of competitorsShow MoreRelatedSA IBL TB8e Ch142815 Words   |  12 Pagesï » ¿CHAPTER 14—NORTH AMERICAN FREE TRADE LAW TRUE/FALSE 1. The NAFTA Binational Panel found that the sale of U.S. twine in Canada at unfairly low prices caused past injury to Canadian twine producers. ANS: T PTS: 1 2. In 1994, the Extraordinary Challenge Committee found that the U.S. Department of Commerce was correct in implementing countervailing duties against Canadian lumber. ANS: F PTS: 1 3. Production sharing is intended to create U.S. jobs by encouraging the use of U.S.-made componentsRead MorePsci 140 Essay1016 Words   |  5 Pagesnot constitutionally responsible to the state Public—little role in leadership selection Individual freedom is restricted May be institutionalized and legitimate * Totalitarian states Totalitarianism (or totalitarian rule) is a political system where the state recognizes no limits to its authority and strives to regulate every aspect of public and private life wherever feasible.[2] Totalitarian regimes stay in political power through an all-encompassing propaganda campaign, which is disseminatedRead MoreSupermarket Industry Analysis2746 Words   |  11 PagesFrom the report of the Progressive Grocer, a monthly industry publication, we can know that in 2009, 35,612 supermarkets were in business in the United States, which accounted for 54.5% of food item sales by grocery stores including supercenters and warehouse outlets. Convenience stores had 31.9% of sales, and wholesale clubs had11.5% of sales. So, supermarkets overall account for more than half of all food sales. Market definition In general, we believe that a supermarket is a large comprehensiveRead MoreTest Bank For Services Marketing 7E 1956 Words   |  8 Pagessocial b. social; financial; social; financial c. financial; transactional; social; regulatory d. financial; social; social; financial e. transactional; social; limited; transactional (d; Moderate; p. 5) 2. The acronym for the new North American classification system that includes services is ____________. a. NAFTA b. NAICS c. NACS d. NACSS e. NEICE (b; Moderate; p. 8) 3. Service markets are shaped by all of the following except ____________. a. government policies b. social changes c. globalRead MoreUrban Outfitters : A High Street Fashion Brand2992 Words   |  12 Pagesaspects of the business which are intangible, such as marketing knowledge. 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Pros and Cons of Free Trade - 1495 Words

Geography: Pros and Cons of Free Trade Few can contend that the world is more interconnected and interrelated more than ever. This web of interdependency is primarily made possible by trade, and in the twenty-first century, a large and significant portion of trade is conducted on a global scale. Furthermore, while the majority of people agree that free trade can benefit both parties in terms of economic development and an increase in overall production, many critics have voiced their fears of the negative consequences that may result from a global trade environment with few barriers or limits. Proponents of free trade argue that benefits far outweigh costs and that the primary gain is efficiency of production achieved through comparative†¦show more content†¦This desire to obtain greater profits by decreasing cost and increasing efficiency of production results in innovations that may include time-saving technology or better methods for manufacturing. Therefore, free trade fosters global competition for lower pri ces, cost-effective production techniques, and a greater emphasis on quality and performance. All of the above arguments support the assertion that free trade has many benefits to countries involved as well as to their citizens. It promotes economic growth to the nation as a whole while improving the quality of life for its workers. Furthermore, because the nation is becoming more prosperous, some serious social problems such as unemployment and illegal immigration may be alleviated as well. In Omhmae s The Rise of the Region State, he claims that region states welcome foreign trade and investment because it increases productivity and improve quality of life. They want their people to have access to the best and cheapest products. And they want whatever surplus accrues from these activities to ratchet up the local quality of life still further... 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Journal Educational Administration History -Myassignmenthelp.Com

Question: Discuss About The Journal Educational Administration History? Answer: Introduction Audit planning essentially refers to the planning by an auditor in regards to the systematic audit process that is carried out for the evaluation of the financial statements in order to ensure that the accounting statements reflect the true and fair view of the financial condition of the company. The audit of the accounting statements of a corporate entity is carried out in each financial year. A quality audit plan reflects the particular regulations and policies that should be strictly followed by an auditor for the successful execution of the auditing procedures. The major benefit that can be facilitated by the providence of an audit plan is that, by the following of the audit plan, an auditor can obtain enough evidence for the required examination and evaluation of the financial and non-financial proceedings of the company. The auditing procedure or plan effectively includes the testing of the various account balances for the identification of the material misstatements in the boo ks of accounts. Thus, the audit testing of accounts forms a crucial part of audit planning van (Buuren caes et al., 2014). Analytical Review The analytical review of the trial balance has been asked in the question can be effectively carried out by the horizontal trend analysis of the account balances of the financial statements of the company. The advantages that can be accrued from the analytical review of the trial balance is that the auditor can identify the material misstatements in the different account balances. The misstatements may have occurred either due to the fraud carried out by the concerned employee of the organization willingly or on the account of carelessness. The analytical review of the chosen accounts that have been carried out in this particular report has been effectively carried out by the horizontal trend analysis of the account balances. Preliminary judgment of materiality The preliminary judgment of materiality refers to the particular amount of materiality that is effectively carried out by the auditor in order to ascertain the maximum permissible amount that can be allowed in case the financial accounts are misstated. This particular amount of materiality that is fixed by the auditor, is the maximum amount by which the accounts if misstated, will not hamper the quality of the financial statements and they will continue representing the true and fair view of the liquidity position of the concerned company. It should be noted here that the materiality misstatements in the account balances might have occurred due to the double entry book-keeping system in accordance to which the trial balance has been prepared (Malaescu and Sutton 2014). The trial balance that is presented in the question has been utilized for the purpose of drawing the projected income statement balance sheet and significant ratios as follows: Particulars 2014 2015 Trend Analysis Cash at Bank 102,503 99,251 96.83 Accounts receivable 112,000 121,820 108.77 Inventory 175,000 189,000 108.00 Machinery 65,000 65,000 100.00 Accumulated Depreciation 24,375 43,964 180.37 Motor Vehicles 65,000 65,000 100.00 Accumulated Depreciation 20,150 26,000 129.03 Furniture 7,500 7,500 100.00 Accumulated Depreciation 2,250 2,925 130.00 Bank Loan 216,000 216,000 100.00 Sales 187,450 182,812 97.53 Cost of sales 63,595 49,024 77.09 Service fees (revenue) 58,000 44,063 75.97 Other income 25,000 900 3.60 Interest income 50 36 72.00 Bank charges 350 261 74.57 Depreciation 15,590 26,114 167.51 Interest expense 10,800 8,100 75.00 Printing 250 189 75.60 Miscellaneous - 1,800 not applicable Wages 53,000 42,134 79.50 Superannuation 4,770 4,002 83.91 Equity 142,083 162,495 114.37 Income statement of Fly Group 2015 2014 Trend Analysis Particulars Sales 182,812 187,450 98% Cost of sales 49,024 63,595 77% Gross profit 133,789 123,855 108% Service Fees (revenue) 44,063 58,000 76% Other income 900 25,000 4% Interest income 36 50 72% Operating Income 178,787 206,905 86% Less: Expenses Bank charges 261 350 75% Depreciation 26,114 15,590 168% Interest expense 8,100 10,800 75% Printing 189 250 76% Miscellaneous 1,800 - not applicable Wages 42,134 53,000 79% Superannuation 4,002 4,770 84% Net Profit 96,187 122,145 79% Ratios 2014 2015 Net profit margin 65% 53% Gross profit margin 66% 73% Inventory turnover ratio 1.07 0.96 Assets turnover ratio 0.39 0.39 Balance Sheet of Fly Group 2014 2015 Trend Analysis Current Assets Cash at Bank 102,503 99,251 97% Accounts Receivables 112,000 121,820 109% Inventory 175,000 189,000 108% Total Current Assets 389,503 410,071 105% Non-current Assets Machinery 65,000 65,000 100% Accumulated Depreciation 24,375 43,964 180% Value 40,625 21,036 52% Motor Vehicles 65,000 65,000 100% Accumulated Depreciation 20,150 26,000 129% Value 44,850 39,000 87% Furniture 7,500 7,500 100% Accumulated Depreciation 2,250 2,925 130% Value 5,250 4,575 87% Total Non-current Assets 90,725 64,611 71% Total Assets 480,228 474,682 99% Liabilities and Equity Bank Loan 216,000 216,000 100% Owner's Equity 142,083 162,495 114% Net profit 122,145 96,187 79% Total Liability and Equity 480,228 474,682 99% The accounts that have been selected have been listed down as follows: Account Receivable Inventory Cost of Sales Service Fees (revenue) Wages Other Income Accounts Receivable The accounts receivable has been selected for the purpose of audit testing in order to identify the materiality in the accounts Rationale for Selection The Accounts Receivable account has been selected due to the fact that this particular account has increased by 108.77%. This means that the auditor should look into such a rising trend as because materiality may have occurred in the selected account. This is also a crucial financial component because it is directly linked with the total sales revenue incurred by the firm. Assertion and Explanation The accounts receivable represents that part of the total sales that has been incurred on credit. This means that the revenue that the business has generated has not yet been received. The chances of the accounts receivable balance being understated or overstated is high as this particular balance does not impact the cash generated by the firm. Therefore, a particular employee carrying out fraudulent activities may understate or overstate this account for increasing or decreasing the profitability of the firm. The accounts receivable is treated as an asset in the balance sheet of a particular company. Recommended Audit Procedure The recommended audit procedure for the auditor is that the auditor should look into each credit sales of the organization. The credit transaction should be checked with the respective customers and the other stakeholders of business. Moreover, the accounts receivable balance in the subsidiary ledger should be matched with the general ledger in terms of each credit transaction (Earley 2015). Inventory The inventory has been selected for the purpose of audit testing in order to identify the materiality in the accounts Rationale for Selection The inventory account has been selected because this particular account displays an increase by 108%. Assertion and Explanation The inventory account that has been selected might be subjected to materiality. This is due to the fact that often the inventory of a particular organization is maintained by different techniques like the perpetual inventory system and the periodic inventory system. This increases the chances of misstatement in the inventory account. It should be noted here that the inventory account has a direct link with the liquidity position of the company. This means that the overstatement or the understatement of the inventory account will affect the financial position of the company. Recommended Audit Procedure The recommended audit procedure that should be applied by the auditor is that he should identify the particular process that is adopted by the corporate entity for treating the inventory of the organization. Moreover, the accounting records that have been maintained in regards to the purchase and sale of the inventory should be checked in order to filter out the instances of materiality in the books of accounts (Earley 2015). Cost of Sales The cost of sales account has been selected for the purpose of audit testing in order to identify the materiality in the accounts Rationale for Selection The cost of sales account has been selected because this particular account has decreased to 77.09%. Assertion and Explanation The cost of sales account refers to the different costs that are incurred by the firms and constitutes of the direct costs like the direct labor cost. The cost of sales account is directly related to the sales revenue that is, if the cost of sales has been understated or overstated the profitability of the firm will directly increase or decrease. Therefore, the cost of sales also signifies the fact that whether the profitability strategies that are incorporated by the firm are working out or not. Recommended Audit Procedure The recommended audit procedure that should be applied by the auditor is that he should check whether all the purchase or sales in regards to the cost of sales has been properly recorded and authorized. He should also monitor the results of the different inventory tests (Earley 2015). Service Fees (Revenue) The service fees (revenue) account has been selected for the purpose of audit testing in order to identify the materiality in the accounts. Rationale for Selection The service fees account has been selected due to the fact that the account has decreased to 75.97% Assertion and Explanation The service fees account has been selected due to the fact that the account displays an abnormal decrease in the account balance. It might be the case, that the account balance decreases due to a genuine reason. However, it is the primary duty of the auditor to look into the reason, as to why the service fees have decreased. Recommended Audit Procedure The recommended audit procedure that should be applied by the auditor is that he should look into the factors that led to the decrease in the service fees and determine whether there has been any genuine reason for such materiality (Graham 2015). The wages account has been selected for the purpose of audit testing in order to identify the materiality in the accounts The wages has been selected because this particular account has increased by 125.7%. The wages account shows an unprecedented rise in the current year. This might be due to the fact that there has been a huge recruitment drive for workers in the organization. However, it is the primary duty of the auditor to look into the fact as to why the wages account has increased. The wages account if subjected to materiality will directly be reflected in the profitability of the organization. Recommended Audit Procedure The recommended audit procedure that should be applied by the auditor is that he should check the total number of workers recruited or the workers who have been promoted and the particular wages offered to them. This will help the auditor to ascertain the fact whether there has been any materiality issue in the account (Graham 2015). Other Income The other income account has been selected for the purpose of audit testing in order to identify the materiality in the accounts Rationale for Selection The other income account has been selected because this particular account decreases to 3.60%. Assertion and Explanation The other income has been selected because this particular account displays an abnormal decrease in the account balance. The auditor should review this highly abnormal phenomenon. Recommended Audit Procedure The recommended audit procedure that should be applied by the auditor is that he should monitor and check all the components of the other income account and trace back the transactions to their point of generation (Graham 2015). References Earley, C.E., 2015. Data analytics in auditing: Opportunities and challenges. Business Horizons, 58(5), pp.493-500. Graham, L., 2015. Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley Sons. Lambert, T.A., Jones, K.L., Brazel, J.F. and Showalter, D.S., 2017. Audit time pressure and earnings quality: An examination of accelerated filings. Accounting, Organizations and Society. Luippold, B.L., Kida, T., Piercey, M.D. and Smith, J.F., 2015. Managing audits to manage earnings: The impact of diversions on an auditors detection of earnings management. Accounting, Organizations and Society, 41, pp.39-54. Malaescu, I. and Sutton, S.G., 2014. The reliance of external auditors on internal audit's use of continuous audit. Journal of Information Systems, 29(1), pp.95-114. Mitra, S., Song, H. and Yang, J.S., 2015. The effect of Auditing Standard No. 5 on audit report lags. Accounting Horizons, 29(3), pp.507-527. Thompson, G. and Mockler, N., 2016. Principals of audit: Testing, data and implicated advocacy. Journal of Educational Administration and History, 48(1), pp.1-18. van Buuren, J., Koch, C., van Nieuw Amerongen, N. and Wright, A.M., 2014. The use of business risk audit perspectives by non-big 4 audit firms. Auditing: A Journal of Practice Theory, 33(3), pp.105-128.

Watergate Essay Research Paper What Was Watergate free essay sample

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Jimmy Carter- Facts on the 39th President

Jimmy Carter- Facts on the 39th President Here is a quick list of fast facts for Jimmy Carter. For more in depth information, you can also read the Jimmy Carter Biography. Birth: October 1, 1924 Death: Term of Office: January 20, 1977 - January 20, 1981 Number of Terms Elected: 1 Term First Lady: Eleanor Rosalynn Smith Chart of the First Ladies Jimmy Carter Quote: Human rights is the soul of our foreign policy, because human rights is the very soul of our sense of nationhood.Additional Jimmy Carter Quotes Election of 1976: Carter ran against incumbent Gerald Ford against the backdrop of the United States Bicentennial. The fact that Ford had pardoned Richard Nixon of all wrongdoing after he had resigned from the presidency caused his approval rating to severely drop. Carters outsider status worked in his favor. Further, while Ford performed well in their first presidential debate, he committed a gaffe in the second concerning Poland and the Soviet Union that continued to haunt him through the rest of the campaign.   The election ended up being very close. Carter won the popular vote by two percentage points.  The electoral vote was very close. Carter held 23 states with 297 electoral votes. On the other hand, Ford won 27 states and 240 electoral votes. There was one faithless elector representing Washington who voted for Ronald Reagan instead of Ford.   Major Events While in Office: Vietnam War era draft evaders pardoned (1977)Panama Canal Treaty (1977)Camp David Accords (1978)US officially recognizes Peoples Republic of China (1979)Three Mile Island incident (1979)Iran Hostage Crisis (1979-81) States Entering Union While in Office: None Significance of Jimmy Carters Presidency: One of the big issues that Carter dealt with during his administration was energy. He created the Department of Energy and named its first Secretary. In addition, after the Three Mile Island incident, he oversaw stricter regulations for Nuclear Energy plants.   In 1978,  Carter  held peace talks at Camp David between Egyptian president Anwar Sadat and Israeli Prime Minister Menachem Begin which ended in a formal peace treaty between the two countries in 1979. In addition, America formally established diplomatic relations between China and the U.S.   On November 4, 1979, 60 Americans were taken hostage when the U.S. embassy in Teheran, Iran was taken. 52 of these hostages were held for longer than a year. Oil imports were halted and economic sanctions were imposed. Carter staged a rescue attempt in 1980. Unfortunately, three of the helicopters used in the rescue malfunctioned, and they were unable to proceed. The Ayatollah Khomeini finally agreed to let the hostages go if the US would unfreeze Iranian assets. However, he did not complete the release until Ronald Reagan was inaugurated as president.   Related Jimmy Carter Resources: These additional resources on Jimmy Carter can provide you with further information about the president and his times. Chart of Presidents and Vice PresidentsThis informative chart gives quick reference information on the presidents, vice-presidents, their terms of office, and their political parties. Other Presidential Fast Facts: Gerald FordRonald ReaganList of American Presidents

Personal Health Assessment

Personal Health Assessment There are six dimensions of health and wellness: Physical Wellness, Emotional Wellness, Intellectual Wellness, Spiritual Wellness, Interpersonal and Social Wellness, and Environmental or Planetary Wellness. Each demission contributes to the overall wellness of every human being. Individuals possess strengths and weaknesses of these dimensions. Throughout this paper I will discuss which dimensions are my strengths and how they affect my overall health.I believe that Emotional, Intellectual and Social Wellness are the three dimensions of heath that are my strongest. I believe that the qualities associated with emotional wellness help describe my personal wellness lifestyle. These qualities include optimism, trust, self-esteem, self-acceptance, self-confidence, self-control and satisfying relationships. Maintaining emotional wellness requires the "monitoring and exploring of your thoughts and feelings, identifying obstacles to emotional well-being, and finding solutions to emotional pro blems" (Insel Roth, 2008). Personally, I feel that I possess the qualities of emotional wellness and I feel that I have a good understanding on how my emotions manifest and evolve.HealthI have found that through my difficult life experiences I have learned to cope with my emotions in a positive manner. I believe that my emotional wellness is demonstrated by my overall comfort and acceptance of my personal feelings.Intellectual wellness is another dimension of health that I feel is a personal strength. The aspects of intellectual health include the openness to new ideas, a capacity to question and think critically, the motivation to master new skills, as well as a sense of humor, creativity, and curiosity. I believe that I have an active mind and the ability to learn, evaluate and store the useful information relating to intellectual health. I am comfortable with my minds ability to identify problems and find solutions. I believe that my intellectual wellness involves lifelong learn ing through both my formal education...

Breathing underwater Essay Example | Topics and Well Written Essays - 1000 words

Breathing underwater - Essay Example He had it all – a rich family, plenty of money, a good school and classmates and his beautiful girlfriend Caitlin. He was also popular for being one of the top athletes and students of his school. The author Alexandra Flinn, had undertaken extensive research on the topic of batterers by taking into consideration the different counseling and anger control programs given for such people. The author had always been working with victims of domestic violence and the perpetrators of such crimes. From a literary standpoint, she took the liberty of presenting this incredibly touching story from the viewpoint of the abuser. Alexandra Flinn focuses on the theme of violence within the framework of a love relationship shared between two teenagers, Nick and Caitlin. As the story unfolds, the author vividly explains how love had turned to violence which finally snuffed out a beautiful relationship. She also gives us a clear picture how each made use of the other to get what they needed for the moment. Nick came from an affluent family but did not experience a mother’s love. Moreover, he had a father who was violent and was never there when Nick needed him most. Therefore, Nick craved for love and affection and someone to listen to his hopes and fears. This need was satisfied in the form of his girlfriend Caitlin whom he loved a lot. Caitlin too loved Nick but at the same time got whatever she wanted from him. Though she catered to his whims and fancies, she stood her ground whenever the need arose. As time passed, Nick gradually started acting jealous and displaying violent behavior. He badly needed to release the pressure he faced with his father on the home front and uses Caitlin in an abusive manner to get rid of his pent up feelings. The novel opens with a court scene where his girlfriend Caitlin is seen testifying against him for slapping her. Nick had loved Caitlin for she was smart and beautiful and she loved Nick too. But all that changed after she

Critical review of Narratives of Islamic Origins, The beginnings of Essay

Critical review of Narratives of Islamic Origins, The beginnings of Islamic Historical writing, by Fred M Donner. On Introducti - Essay Example Donner succinctly outlines some of the main problems with the early Islamic sources in his introduction: ‘Chronological discrepancies and absurdities abound, as do flat contradictions in the meaning of events, or even, less frequently, on their fundamental course. Many accounts present information that seems clearly anachronistic; others provide ample evidence of embellishment or outright invention to serve the purpose of political or religious apologetic’ (6). The late Albrecht Noth opened the debate which challenged the conventional, almost literal approach to the Islamic source material in 1973, arguing that many of the accounts were merely anecdotes and themes used by the authors in the contexts they thought appropriate. In this latest work, Donner has built heavily on the work of the latter. Wansbrough produced a more radical critique in 1977, which was developed by Crone and Cook. They asserted that many of the established ‘truths’ concerning the Proph et’s lifetime could not be taken for granted. ... Narratives of Islamic Origins, from the introduction to the conclusion, Donner makes clear that he is an opponent of Crone’s Hagarism, which he refers to as the radically ‘skeptical’ approach. Much of the introduction of devoted to this refutation. Even from this summary, it is clear that the history of early Islam is one of the most bitterly-contested fields in modern historiography, and due to the polarisation of the debate, it is unlikely to be smoothed over in the near future. With his contribution, Donner can scarcely have been hoping to categorically resolve any of the issues at stake. However, in a way somewhat similar to the work of Robert Hoyland, Donner is beginning to build a middle ground in the debate, in which the Islamic sources need not be rejected or passionately advocated, but can be included in a careful and scholarly analysis of the period. Donner’s Narratives of Islamic Origins is just that – a comprehensive and thoroughly schola rly analysis to a wide body of primary sources, which adds little new to the overarching debate, but does distil some important issues. We are concerned in this review with the introduction of the book, which offers a basic summary of Donner’s main argument, and the preoccupations which have motivated the study, and with chapter 5, entitled, ‘Themes of Prophecy’. The introduction focuses on the intellectual context of early Islam, and especially on the key issue of establishing the Quran as a text which existed in some form from the earliest period. This is obviously crucial to the way in which we view this document. Those who tended towards Crone’s view argue that the Quran is a later construction, put together from legendary sayings of the Prophet. It is held by this school to be a collection of sayings

Active Versus Passive Mind Debate Essay Example for Free

Active Versus Passive Mind Debate Essay Étienne Bonnot de Condillac an 18th-century French philosopher contended that the senses are the foundation for all ideas and other functions carried out in the mind. Another prominent French philosopher, Renà © Descartes supported the Rationalistic theory; an explanation of behavior based on logic that has nothing to do with the senses. Condillac’s Sensationalism premise and Descartes theory of Rationalism serve as fuel for the classic active versus passive mind debate. The passive mind theory suggests that all learning occurs through the experience of sensations, in the absence of voluntary mind control processes, while the active mind theory claims the exact opposite; that individuals actively focus certain mental processes on the subject matter and the senses play no part in the process. Descartes also believed that sensory data was inclined to be false and was therefore useless, suggesting that mathematical deduction was the only path to the truth. Justin Skirry 2008 I believe that both theories have some validity. The problem arises for me with the use of the word all by Condillac, and the use of the word only by Descartes, which is what takes the theories from the moderate part of the continuum to the extreme. Sensory learning is of course a proven fact, but it is also a fact that active learning occurs as well. It is not unusual for a philosopher to be both a sensationalist and a rationalist at the same time. I tend to trust my deductive powers of reasoning more than my senses, because many outside forces can alter the senses. Take emotion for instance, I am aware of the role unchecked emotions can play in faulty decision-making. I have learned not to make important decisions when I am in a highly emotional state.

Essays --

The term â€Å"Manifest Destiny† was, in part, an expression of a genuine ideal on the part of Americans. Yet it was also a justification to a push and to assume territory. The idea of Manifest Destiny was sparked by revolutionary American writings that encouraged appropriation of Canada. These writings rationalized that the Louisiana Purchase and the Untied States’ annexation of Texas ordained American complete domination of the North American continent. More broadly stated, Manifest destiny was a conviction that God intended North America to be under the control Americans. It’s an assertion of Anglo-Saxon supremacy. Imbedded in the notion of Manifest Destiny is an American hypocrisy of the 1st Order. While its founding documents espoused freedom and independence, the United States adopted a philosophy of dominance by shear brute force, or whatever means necessary to achieve hegemony over its continent. This conviction of Manifest Destiny was a product of American propaganda and publicity. While America represented liberty, it poised itself for expansion. The Mexicans, warily acknowledge...

Children’s Literature Essay

It is hard to imagine a world without books for children. Ever since there were children, there has been children’s literature too. There have been children’s stories and folk-tales when man first learned to speak. Children’s books, however, are a late growth of literature. Miss Yonge says, â€Å"Up to the Georgian era there were no books at all for children or the poor, excepting the class-books containing old ballads and short tales†. We shall nevertheless see that there were English books for children long before this time. In western Europe, there was no separate category of books for children before the eighteenth century. The Bible, stories of saints and martyrs, and bestiaries or books about exotic animals, were probably the first printed books available to children. Childhood, as we think about it today, is a relatively new concept. Until the 17thcentury, children were thought of as small versions of adults and treated accordingly. In most societies, children were a source of labor. There were some books (mostly for the children of wealthy families) even before the invention of movable type by Gutenberg in 1455, but they were instructional in nature and were used to instill lessons of morality, manners, and religion.. With the rise of Puritanism in England early in the seventeenth century, literature for children became moralistic. Seeing children as amoral savages needing to be taught right, society used stories filled with death and damnation to frighten children into good behavior. Humor and imagination were banned. The Sunday School Movement of the late eighteenth and early nineteenth centuries, which aimed at bringing religion to the working class, continued the didactic tone in the thousands of cheap tracts of simple stories distributed throughout England and the United States. Over the next centuries, there was a gradual shift in attitude toward children which was reflected in the reading material produced for them. Hornbooks and chapbooks appeared, still designed to instruct, but some included woodcut illustrations in addition to ABCs and religious lessons. The most famous and prolific publisher for children of the 18th century was John Newbery. He published books which were immediately attractive to children: in a small format, with illustrations, and bound in brightly-coloured flowered paper. In the 18th and early 19th centuries, Robin Hood, Mother Goose tales, Robinson Crusoe, and Gulliver’s Travels were published and were the most attractive to the world of a child’s imagination. † A Visit from St. Nicholas† by Clement C. Moore was published in 1823 and was one of the first works to introduce humor and laughter into the world of children’s literature. The Victorian era was a golden age for childrens’ books. Victorian family life is realistically depicted in Louisa May Alcott’s Little Women (1868), whereas Mark Twain’s Adventures of Tom Sawyer (1876) and Robert Louis Stevenson’s Treasure Island (1880) emphasize adventure; all three books present fully developed characters. At the turn of the century several children’s magazines were being published, the most important being the St. Nicholas Magazine (1887–1943). It was also the time of classic books , such as Alice in Wonderland, and great illustrators– Kate Greenaway, Edward Lear, and Howard Pyle to mention a few. In the middle of the 19th century, there were major changes in illustrations of books. Until then, wood engraving was the norm; with the development of chromolithography, which permitted printing in many colors, the world of book illustration changed dramatically. Great writers teamed with great illustrators to produce the books. The industrial revolution led to advances in printing which made books colorful, affordable, and plentiful. The growing middle class, with its increased interest in education, expanded the audience for children’s books. Walter Crane, whose work is highlighted in this exhibit, was a British artist and one of the first people to use the new printing techniques to bring color and design techniques into the world of children’s literature. The twentieth century continued a publishing industry for young people with adventure stories, series books like the Hardy Boys and Nancy Drew, science fiction and fantasy. During the 20th cent. in particular, new collections of tales that reach back to the oral roots of literature have come from Europe, Asia, Africa, and the Caribbean. International folktales have also received increasing attention. Among the many authors pursuing these themes, Verna Aardema compiles African folktales and Yoko Kawashima Watkins studies Asian oral traditions. During the 1980s and 90s in particular, multicultural concerns became an important aspect of the new realistic tradition in children’s literature. From the 1960s through the 90s â€Å"socially relevant† children’s books have appeared, treating subjects like death, drugs, sex, urban crisis, discrimination, the environment, and women’s liberation. Recent years have brought books of children related to movies and commercial products from Disney to Star Wars as well as the psychologically-oriented young adult novel. The great scientific and societal changes of the early twentieth century had a great influence on the adventure story. The exploits of the World War I fliers replaced the cowboy and big game hunter in the dreams of young boys. Many of these adventure stories were published in long series, written by different writers all using the same name. The best known was the Stratemeyer Literary Syndicate which produced such series as the Rover Boys, the Hardy Boys, Tom Swift, the Bobbsey Twins, and Nancy Drew between 1906 and 1984. Maurice Sendak and Chris Van Allsburg are two important and contemporary children’s book author who publish their stories todays. Bibliographyh Hunt, Peter, (1995), Children’s Literature: An illustrated history, Oxford University Press. Cullingford , Cedric, (1998), Children’s Literature and its Effects, Cassel E. Gavin, Adrienne, (2001), Mystery in Children’s Literature. From the Rational to the Supernatural, Palgrave Publishers Ltd Lerer, Seth, (2008), Children’s Literature: A Readers’ History from Aesop to Harry Potter, University of Chicago Press. Lynch-brown, Carol, (2010), Essentials of children’s literature, Pearson O’Malley, Andrew, (2003), The Making of the Modern Child: Children’s Literature in the Late Eighteenth Century F. Touponce, William, Children’s Literature and the Pleasures of the Text, From: Children’s Literature Association Quarterly, Volume 20, Number 4, Winter 1995, pp. 175-182

Forced Ranking Essay

Would you recommend that an employer use a forced distribution approach to performance appraisals? I would recommend a forced distribution list to organizations that are large in size and are looking to create a process oriented approach. About 20% of Fortune 1,000 companies and growing are using this approach. â€Å"Some say forced ranking is not only the best method, but an essential practice to turn a struggling company into a market-dominating one.† (Bates, 2003) This approach is the best way to identify your high performing individuals and also the bottom performs who should be helped out. The high performers should be given promotions, financial incentives and training to grow within the company. A leadership development program can also be started after identifying the high performers. The low performers should be put on a performance improvement plan to get help. Low performers are not automatically fired for being in one bracket – warnings should always be given first. It should be looked at as a development tool. Forced ranking engages the manager to provide assessments of employees and forces them to communicate the tough stuff with their employees. It holds the managers accountable for their workforce. â€Å"The great value of using a forced ranking process doesn’t result merely from plunking people into different buckets,† he says. â€Å"The payoff comes from the action that is taken with each person following the assessment sessions.† (Bates, 2003) What are the Pro’s and Con’s? Pros: Creates and sustains a high-performance culture. Employees know where they stand at all times and if they are not performing well they can be given the opportunity for improvement using a performance appraisal system. For the high performing employees they are rewarded and motivated to continue performing. â€Å"Lets employees know where they stand. One of the common complaints from employees is about the lack of feedback on their performance. Forced ranking sends a clear message as to how people stand, or fall† (Sprenkle, 2002). The systems forces managers to have tough conversations with direct reports they may have been avoided. There is a  more disciplined approach to the management process. Managers cannot ignore performance issues with this approach. Can easily match employee performance to compensation and year-end bonus. Can motivate employees to increase their performance if they know that their compensation depends on this. (Lipman, 2012) Cons: Employees are going to want feedback more regularly to make sure they are performing well. â€Å"Some companies really do have a lot of high performers, so forced ranking eliminates great people and damages the culture.† (Bersin, May) If an employee is surprised by their rating they will most likely be demotivated. â€Å"A study by Drake University professor Steve Scullen, shows that forced ranking loses its effectiveness after a couple of years, since the average quality of workers increases and there are fewer â€Å"C† players to identify.† (Alsever, 2008)Can create a competitive environment that does not encourage team work. More likely to have discrimination lawsuits References: Alsever, J. (2008, May 1). CBS Money Watch. Retrieved from What Is Forced Ranking?: http://www.cbsnews.com/news/what-is-forced-ranking/ Bates, S. (2003, June 1). SHRM. Retrieved from HR Magazine: Forced Rankling : http://www.shrm.org/Publications/hrmagazine/EditorialContent/Pages/0603bates.aspx Bersin, J. (May, 6 2013). Forbes. Retrieved from Time to Scrap Performance Appraisals?: http://www.forbes.com/sites/joshbersin/2013/05/06/time-to-scrap-performance-appraisals/ Lipman, V. (2012, July 19). Forbes. Retrieved from The Pros And Cons Of Forced Rankings: A Manager’s Perspective: http://www.forbes.com/sites/victorlipman/2012/07/19/the-pros-and-cons-of-forced-rankings-a-managers-perspective/ Sprenkle, L. (2002, June 20). Workforce. Retrieved from Forced Ranking – A Good Thing for Business?: http://www.workforce.com/articles/forced-ranking-a-good-thing-for-business

Essay on Book Review

Essay on Book Review Essay on Book Review Book Review Music in Japan: Experiencing Music, Expressing Culture, Bonnie C. Wade, New York Oxford University Press 2005, 2004041486 Music in Japan is one of several case-study volumes apart of the Thinking Musically, Global Music Series. Music in Japan offers a vibrant preface to the music of modern Japan, a nation in which traditional, western, and popular music thrive side by side. Drawing on many years of experience, author Bonnie C. Wade focuses on the major periods of the development of modern music in Japan throughout the book and in the musical selections on the accompanying CD. Music in Japan is enhanced by eyewitness accounts of performances, interviews with key performers, and vivid illustrations. All in all, Wade has provided an exceptionally well balanced book, which will prove useful both in the music classroom and beyond. Wade begins by exploring how music in Japan has been profoundly affected by interface with both the Western and Asian cultural spheres. While most countries achieve their cultural diversity as a result of migrating in, Japan has achieved its musical diversity by seeking it elsewher e. Wade exclaims that the Japanese have a process of borrowing, then assimilating the foreign. This diversity began to develop during Meiji-Period modernization in the late 1800’s. This diversity expanded before, between, and after the great world wars. Through this intermingling of cultures, the music of the west became an intricate part of Japanese culture. When considering the interface of Japanese music with other Asian cultural spheres, many traditions remained intact during the transitional periods. Wade explains how the musical cultures of China and Korea have influenced Japan since ancient times. This is most prevalent in rites, rituals and ceremonies in Japan. The traditional music of Japan calls for instruments of their native land. The book includes many illustrations of instruments, dances and costumes used for these traditional events. Wade then shows how Japan's thriving popular music industry is also a modern form of a historically important facet of Japanese m usical culture: the process of gradual popularization, in which a local or a group's music eventually becomes accessible to a broader range of people. Being initially trained in western classical music, Japanese artist began to form ensembles that utilized the standard orchestral format. Eventually composers emerged releasing their original compositions for orchestra. Beyond original classical composition, palace and temple music gained a new depth. Ensembles using traditional Japanese instruments that were commonly utilized in the palace and temple developed a new sound. In addition to traditional and western classical art, Wade explains how Japanese popular music gained its own identity. Westernized pop music is called kayÃ… kyoku, which is said to have and first appeared in a dramatization of Resurrection by Tolstoy. KayÃ… kyoku became a major industry in the early twentieth century. In the 1950’s, tango and other kinds of Latin music, especially Cuban music, became very popular in Japan. In the 1960s, Japanese bands imitated The Beatles, Bob Dylan and the Rolling Stones, along with other Appalachian folk music, psychedelic rock, and similar genres. John Lennon of The Beatles later became one of most popular Western musicians in Japan. From this period of popular music, Wade then goes on to explain J-Pop. J-pop, an abbreviation for Japanese pop, is a loosely defined musical genre

How to Plant, Prune, and Understand a Golden Rain-Tree

How to Plant, Prune, and Understand a Golden Rain-Tree Golden rain-tree, Koelreuteria paniculata, grows 30 to 40 feet tall with an equal spread in a broad vase or globe shape. Rain-trees are sparingly branched, but with a perfectly-balanced and beautiful density. Golden rain-tree tolerates dryness and casts little shade because of its open growth habit. It makes a good street or parking lot tree, particularly where overhead or soil space is limited. Although it has a reputation for being weak-wooded, rain-tree is rarely attacked by pests and grows in a wide range of soils. Rain-tree bears large, beautiful panicles of bright yellow flowers in May and holds seed pods that look like brown Chinese lanterns. Horticulturist Mike Dirr describes the golden rain-tree in Manual of Woody Landscape Plants Their Identification, Ornamental Characteristics, Culture, Propogation and Uses as a beautiful dense tree of regular outline, sparingly branched, the branches spreading and ascending...in our garden, two trees literally stop traffic in late August and early September. Golden Rain-Tree Specifics Scientific name: Koelreuteria paniculataPronunciation: kole-roo-TEER-ee-uh pan-ick-yoo-LAY-tuhCommon name: Goldenraintree, Varnish-Tree, Chinese flametreeFamily: SapindaceaeUSDA hardiness zones: 5b through 9Origin: not native to North AmericaUses: container or above-ground planter, large and medium-sized parking lot islands, medium to wide lawnsAvailability: generally available in areas within its hardiness range Cultivars Fastigiata golden rain-tree has an upright growth habit. September flowers later in the year than other rain-tree cultivars. Stadhers Hill produces deep reddish fruits. Foliage and Flowers Leaf arrangement: alternateLeaf type: even-pinnately compound, odd-pinnately compoundLeaflet margin: lobed, incised, serrateLeaflet shape: oblong, ovateLeaflet venation: pinnateLeaf type and persistence: deciduousLeaflet blade length: 2 to 4 inches, less than 2 inchesLeaf color: greenFall color: vivid fall colorFlower color and characteristics: yellow and vivid, summer flowering Planting and Management Golden rain-tree bark is thin and easily damaged from mechanical impact. Limbs droop as the tree grows, so they will require pruning for vehicular or pedestrian clearance beneath the canopy. Rain-trees should be grown with a single leader. There is some pruning required to develop a strong structure. Rain-tree has some resistance to breakage. The Golden Rain-Tree Root System Golden rain-trees root system is coarse, with few (but large) roots. Transplant these trees when theyre young, or transplant them from containers. Do not transplant in the fall, as the success rate is limited at this time of year. The rain-tree is considered a city-tolerant tree due to its ability to withstand air pollution, drought, heat, and alkaline soils. It also tolerates some salt spray but requires well-drained soil. Golden rain-tree is an excellent yellow flowering tree and perfect for urban planting. It makes a nice patio tree, creating light shade. However, its brittle wood can break easily in windy weather, so there can be some mess. The tree has only a few branches when it is young. Light pruning to increase branchiness will increase the trees attractiveness. Prune the golden rain-tree while its still young to space major branches along the trunk and create a strong branch structure. This way, the tree will be longer-lived and require little maintenance. Dead wood is often present in the canopy and should be removed periodically to maintain a neat appearance. Only single-stemmed trees trained in the nursery with well-spaced branches should be planted along streets and parking lots. Source: Michael A. Dirr. Manual of Woody Landscape Plants Their Identification, Ornamental Characteristics, Culture, Propogation and Uses. Revised edition, Stipes Pub LLC, January 1, 1990, IL.

Compar three individuals in the McCarthy Hearing to three individuals Research Paper

Compar three individuals in the McCarthy Hearing to three individuals in The Crucible - Research Paper Example The Crucible explores the fight of one man with his ethics, and his ultimate refinement, drawing parallels with the McCarthy Hearing through characters like John Proctor  and Judge Danforth. Miller gives a warning at the beginning of this play that The Crucible is not history but it is dependent on the storys historical events. This play presents two periods of the American history. The main period of this play lies in the 17th century, particularly during Salem Witch trials according to Burnet (57). Running parallel to these ancient events in the history of the United States are those that occurred in Miller’s own time on which the author figuratively comments. The author used this play to condemn the 1950s’ McCarthyism and the RED SCARE. He states that history repeats itself and thus there is the need to recognize it and in this case he repeats himself. He claims that McCarthyism was beyond the contemporary day witch hunt. Miller cautiously uses the historical information to form the basis for the play. The play uses the language of modern the 17th century religious customs, which he often employs, expresses the carefulness of his historical examine into the traditions of this period. Miller was interested in political matters, including socialism which had developed after the WW II after Russia’s socialist government became an important world power. The McCarthy hearing subcommittee was renamed after Senator Joseph McCarthy. Senator McCarthy went into the limelight of national interest in February 1950 with a speech delivered at Wheeling, West Virginia as suggested by Collins (97). At this time, McCarthy was in the final days of his first term as a senator and was in need of an immense issue to strengthen his run for the second term. A week before he gave his speech, China had fallen to the communist side and the USSR had developed an atomic bomb which was aimed at

Market Segmentation and the Disintegration of an Entire Market Assignment - 7

Market Segmentation and the Disintegration of an Entire Market - Assignment Example Demographic Variables concern the characteristics of customers, for instance, marital status, gender, age, occupation, income, education, and religion among others. Market segmentation can also be done on geographical variables deals with the regional placement of customers for instance countries, states, and urban centers while behavioral variables concerns brand loyalty, product usage rate, and willingness to purchase (Cahill, 7). Initially, Starbucks targeted the entire coffee market and but tried to differentiate its coffee by developing fitting personal service and thus the Starbucks Experience. It also applied Geographical Segmentation principle by distributing it's over 17,000 outlets in different countries. The principle of market targeting requires a business to recognize the diversity of its customers and thus should offer them diverse services or goods that meet their varied tastes. The firm should be able to move at the same pace as the demands of consumers changes. The Starbucks experience first changed due to its attempts to meet the dynamic needs of the ever-increasing number of customers. It had to reconstitute its operations, as well as open new coffee outlets in potential market segments. After realizing that the business was losing most of its customers to the competitors, Schult came up with new policies for strategizing the future of the organization. It was no longer appealing to the traditional customer, thus lost its specialty, and finally became different. Starbucks now aims at meeting the unique and ever-changing needs of its customers. Stiff competition from other coffee houses forced the company to change the brand of their products in order to differentiate them from those offered by the competitors. The firm is now more focused on the benefits that customers will generate from consuming its coffee, which includes personal satisfaction, quality services beyond the  customers’ expectations, timely delivery of services amongst others.

Argue one side of free will from a philosophical view Essay

Argue one side of free will from a philosophical view - Essay Example The concept of determinism has three main positions; Indeterminism, Determinism and lastly soft determinism. In the modern world, determinism can be seen in an event such as the powering off of a personal computer automatically due to power outage or an electrical fault. Looking at hard determinism, it can be explained by the belief that each and every event taking place must have its own sufficient natural cause for that. That being said, an action or thought cannot be viewed as free if it has a cause behind it. On the other hand, Indeterminists have the view that the term universal is not applicable to our mental life in the same way as in the outside natural and physical world. Lastly, free will and determinism are deemed to be compatible in both the natural physical world and the mental state. On the issue of freewill, we can look at a scenario like transporting ourselves to very many feet below the ocean or sea. This begs the question, does anyone have the freedom to move themselves physically from their own home to an area deep under the sea? The most obvious answer to this question is that it is possible if one can be able to get himself to a submarine and go down to the ocean floor aboard it. Looking at this answer it means that the concept of our freedom and freewill is to the most part limited by the laws of nature and the prevailing physical reality. We need third party solutions in order to exercise our own ‘Free Will’ e.g. usage of lights at lights, driving vehicles to work or talking to a relative on the phone who is hundreds of miles away. The important thing to note is that even though we may claim to have free will it is limited in its actuality in most cases. The same can be seen in terms of determinism, we as humans can estimate some form of th e future in certain instances. We are capable of determining the future behavior of the sun, earth and the climate

Bayer case2 Essay Example for Free

Bayer case2 Essay Supply chain factors must also be taken into account in the decision-making if substantial capacity changes are involved – like reintroducing Bayer Aspirin. Key questions include: What impact will the changes have on suppliers, warehousing, transportation, and distributors? If capacity will be increased, will these elements of the supply chain be able to handle the increase? Conversely, if capacity is to be decreased, what impact will the loss in business have on these elements of the supply chain? Finally, customer and public opinion is very crucial to consider during decision-making. Will they still accept the new reintroduced product as before? What would be the common sentiments of the people regarding the possible decision? In evaluating alternatives during decision-making, a manager must consider both quantitative and qualitative aspects. Quantitative analysis usually reflects economic factors, and qualitative considerations include intangibles such as public opinion and personal preferences of managers. Thus, in deciding for the Bayer Aspirin case, is not solely dependent on economic factors because these are not the only things that would be affected when changes are being implemented. As an organization, Bayer should draw out what are the quantitative and qualitative considerations at hand, in order to come up with efficient and effective decisions for their company. 4. ) In what ways is Aspirin Brand valuable for Bayer? When aspirin first appeared in the spring of 1899 in a handful of articles in a few German medical journals, the author introduced it without fanfare as a serviceable substitute for the salicylic acid and sodium salicylate that had been in use for more than twenty years to treat rheumatic disorders. Aspirin reduced fever and inflammation quickly, but more importantly it did not appear to have an ill effect on the stomach. Side effects were minimal, so patients tolerated it quite well and they did not rebel against the treatment. The doctors who tested it and the company that manufactured it therefore recommended the drug as a promising anti-rheumatic medication and no doubt expected respectable profits from its use in this modest market. No one, however, apparently anticipated that in less than two decades this new compound would become the manufacturers best-selling medicine and the worlds most widely used drug (a distinction it still holds), not so much because of its role in treating rheumatism but because of its effectiveness in managing minor pain, especially headaches. And by the time Aspirins overall popularity was apparent, it was also apparent that it had achieved this exalted status not simply because of its considerable medical merits but also because of the deliberate business policies and practices of its manufacturer, the Farbenfabriken vormals Friedrich Bayer und Companie of Elberfeld, Germany, or simply known as Bayer. Headquartered in Leverkusen, Germany, Bayer is involved in 20 different business units that research, develop and manufacture products in the life sciences, polymers and specialty chemicals areas. Considered as the â€Å"jewel† at the very center of the Bayer crown, Aspirin is more than just a brand name that Bayer acquired. It is without question the most successful over-the-counter drug in history. In fact, 1999 marked the 100th anniversary of Aspirin, it is still the number two analgesic drug in the world with net sales in 1998 of DM1. 1 billion (US$654. 8 million). Only Tylenol exceeds ASPIRIN in sales, but 95% of Tylenols sales are in the US; in the rest of the world, Bayer is still number one (Buchanan and Merker, 2002). As a brand, its popularity is undeniable around the world. Exhibit 3 shows that the market of Aspirin covers 90 countries. At present, Bayer Aspirin is a family of well-known brands and products, which includes Childrens ASPIRIN ®, ASPIRINProtect ®, ASPIRIN Direct ®, ASPIRIN+C ®, and many others. All are geared for specific uses such as cough and cold, headache and pain, stroke and heart attack prevention. Many have unique delivery systems such as granules, effervescent tablets, and chewable forms. Of the US$654. 8 million in total worldwide net sales of all Aspirin products in 1998, US$37. 5 million (5. 8%) came from the sale of Childrens ASPIRIN ®. In reality, Aspirin as brand propelled Bayer’s success all throughout its history. By promoting Aspirin (not acetylsalicylic acid), Bayer had foreseen that the brand name would be so firmly entrenched in the medical community that when the patent expired, rival manufacturers of ASA would be unable to compete in the American market. True enough that by 1909, Aspirin accounted for 31% of Bayers US sales. Although Bayer continues to hold a trademark on the brand name in many countries of the world, it had once lost that right in several key countries like the United States. Bayer trademark was lost initially in the US at the end of World War I to Sterling Drug, Inc. as the result of the US governments retaliatory practice of confiscating and then auctioning off the property of German companies with holdings in the United States. It wasnt until 1994, 76 years after the expropriation of the trademark Bayer Aspirin, that Bayer Group finally reacquired the brand. According to the Bayer Website, Bayer continues to look for new possibilities for Aspirin, being considered as the miracle or wonder drug. In 1988, Australian epidemiologist Professor G. Kune discovered that people who took Aspirin had a 40% lower incidence of colon cancer than those who did not. Later, a number of studies, including a large-scale study conducted by the American Cancer Society, confirmed that Aspirin is indeed effective in preventing colon cancer. According to one estimate, Aspirin inhibits cell mutation, a theory that paves the way for future research and the promise of new developments. Research is also being conducted into Aspirins effects on Alzheimers Disease and diabetes. Thus, Aspirin’s value for Bayer do not just depend on the brand name itself, but all its hidden potentials that could benefit all sick people because of its low price and time-tested usefulness. 5. ) How is the pharmaceutical market and the market for Aspirin evolving? Is it to the advantage or disadvantage of pharmaceutical companies? Originally prescribed for rheumatic disorders, aspirin has come a long way of just adrug marketed to reduce fever and inflammation quickly. As a drug, aspirin not only has the properties of an analgesic or painkiller, it is also an antipyretic (anti-fever), an anti-inflammatory and an anti-platelet (see Table 1). The first three qualities make it a headache, cold, and flu medication, but it is the fourth quality that makes Aspirin a preventive medication. Interestingly, the anti-platelet effects of aspirin occur at a surprisingly low dosage: 30-50 mg. or so, and Children’s ASPIRIN is one of the lowest dose aspirin products on the market. It also happens to be the cheapest among the ASPIRIN family of products. The significance of these two characteristics gave Children’s ASPIRIN a new market, as doctors around the world started recommending and prescribing Children’s ASPIRIN to their middle-aged patients as a means of prevention.

Reflecting on the Dead Essay -- essays research papers fc

Reflecting on the Dead In Katherine Mansfield’s â€Å"The Garden Party† and in D.H. Lawrence’s â€Å"Odour of Chrysanthemums,† two women were in a situation where death was literally at their feet. In â€Å"The Garden Party,† Laura finds herself contemplating the dead body of Mr. Scott, a man of lower class who lived at the bottom of the hill from her house. In â€Å"Odour of Chrysanthemums,† Elizabeth finds herself contemplating the dead body of her husband, Walter. Although the relationships these women shared with the dead men were completely opposite, they both had striking similarities in the ways that they handled the situation. Both women ignored the feelings of the families of the deceased, failed to refer to the deceased by name, felt shame in the presence of the deceased and both had a life and death epiphany. Although Laura and Elizabeth were in two similar yet very different situations, they both had contemplated the dead men, acted in similar ways, fel t similar emotions and both ended up having an epiphany regarding life and death at the end of the story. No real concern was shown in either story for family members of the dead. In fact the only concern shown by Laura and Elizabeth was only concern for themselves. In â€Å"The Garden Party,† Laura did not once show any consideration for Mr. Scott’s family. Even in the presence of the widow and her sister, Laura never mentioned anything about feeling sorry for them about their loss. The most concern shown for Mr. Scott’s family was before a party that her family was throwing when she questioned, â€Å"what the band would sound like to that poor woman† (Mansfield 2429). Laura also never showed concern for Mr. Scott’s children. Her reference to Mr. Scott’s wife and children as the â€Å"poor woman and those little children† (Mansfield 2430), was the only sympathy the widow and her family received from her. Laura seemed only concerned with how â€Å"terribly nervous† she was and that she was being watched with â€Å"staring eyes† (Mansfield 2432). She didn’t even acknowledge that Mr. Scott had a family that was suffering. Elizabeth, in â€Å"Odour of Chrysanthemums,† lacked the same condolence. Unlike Laura, this was her own family she lacked sympathy for. She never expressed any responsibilty about how her children were going to handle the loss of their father. At the end of the story is the only time Elizabeth expressed concern for her children ... ..., but Laura saw a beauty in death which helped her to see the beauty of life. Elizabeth realized the frightening possibility that life was just an immediate placement and that her reality resided in death. Even though Laura and Elizabeth were uncompassionate towards the families, failed to call the deceased by their names, felt shame and had a life and death epiphany, both women had different stances and reasons concerning their actions. The relationship and the personal or social difference that Laura and Elizabeth shared with the dead men were all factors in how they acted, reacted and lastly how these affected the epiphany that the two women experienced throughout and at the end of these stories. Works Cited Lawrence, D.H. â€Å"The Odour of Chrysanthemums.† The Norton Anthology of English   Ã‚  Ã‚  Ã‚  Ã‚  Literature. Ed. M.H. Abrams. New York: W.W. Norton & Company. 2000.   Ã‚  Ã‚  Ã‚  Ã‚  2316-2330. Mansfield, Katherine. â€Å"The Garden Party.†Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The Norton Anthology of English   Ã‚  Ã‚  Ã‚  Ã‚  Literature. Ed. M.H. Abrams. New York: W.W. Norton & Company. 2000.   Ã‚  Ã‚  Ã‚  Ã‚  2423-2433.

Parts of Thesis

Parts of a Thesis (Descriptive Design) 1. Chapter 1 (The Problem: Rationale and Background) 1. 1 Statement of the Problem 1. 2 Hypotheses 1. 3 Theoretical/Conceptual Framework 1. 4 Significance of the Study 1. 5 Scope and Limitations of the Study 1. 6 Definition of Key Terms 1. 7 General Organization and Coverage of the Study 2. Chapter 2 (Review of Related Literature) 2. 1 Related Legal Bases 2. 2 Related Literature (Local and Foreign) 2. 3 Related Studies (Local and Foreign) . 4 Justification of the Present Study 3. Chapter 3 (Methodology) 3. 1 Research Design 3. 2 Determination of Sample Size 3. 3 Sampling Design and Technique 3. 4 The Subjects 3. 5 The Research Instrument 3. 6 Validation of the Research Instrument 3. 7 Data Gathering Procedure 3. 8 Data Processing Method 3. 9 Statistical Treatment 4. Chapter 4 (Results, Analysis and Interpretation) 5. Chapter 5 (Summary of Findings, Recommendations and Conclusions) 6. Bibliography 7. Appendix 8. Curriculum Vitae Parts of a Thesis (Experimental Design) 1. Chapter 1 (The Problem: Rationale and Background) 1. 1 Statement of the Problem 1. 2 Hypotheses 1. 3 Theoretical/Conceptual Framework 1. 4 Significance of the Study 1. 5 Scope and Limitations of the Study 1. 6 Definition of Key Terms 1. 7 General Organization and Coverage of the Study 2. Chapter 2 (Review of Related Literature) 2. 1 Review of Related Legal Bases 2. 2 Review of Related Literature (Local and Foreign) 2. Review of Related Studies (Local and Foreign) 2. 4 Justification of the Present Study 3. Chapter 3 (Materials and Methods) 3. 1 Research Method 3. 2 Materials 3. 3 Equipment/Apparatus and Utensils 3. 4 Procedure 3. 5 Training of Panelists 3. 6 Evaluation of the Results 3. 7 Statistical Treatment 4. Chapter 4 (Results and Discussion) 5. Chapter 5 (Summary of Findings, Conclusions and Recommendations) 6. References 7. Appendix 8. Curriculum Vitae

Impact of Leather Waste

1. 1. 1. Leather industrial waste: Prominent effectiveness of leather industry is amplified by high input and expenditure but on other side it causes huge waste of resource, incredible environmental pollution and biological chain destruction [17]. Streams of gaseous, liquid and solid waste are resulted by environmental blow of tanneries. Global leather industry generates 4 million tones of solid waste per year [18]. People use products of the leather-processing industry on a daily basis. These include especially shoes, leather and textile goods; we normally encounter leather products even in both public and private transport. The primary raw material for final products is hide from animals from slaughter houses and hide from game—i. e. waste from the meat industry, which is processed in tanneries and turned into leather. Therefore, the tanning industry can be considered one of the first industries to use and recycle secondary raw materials. Although the tanning industry is environmentally important as a principal user of meat industry waste, the industry is perceived as a consumer of resources and a producer of pollutants. Processing one metric ton of raw hide generates 200 kg of final leather product (containing 3 kg of chromium), 250 kg of non-tanned solid waste, 200 kg of tanned waste (containing 3 kg of chromium), and 50,000 kg of wastewater (containing 5 kg of chromium) [1]. Thus, only 20% of the raw material is converted into leather, and more than 60% of the chromium is in the solid and liquid waste. During the production of leather goods, especially shoes, manipulation waste is produced, whichmakes about 15–20% of the entry material—leather. The last kinds ofwaste are used leather products which have lost their utility value. 1. 1. The possibility of oxidation of CrIII to CrVI The basic question is the possible oxidation reaction from chromium III to chromium VI. In basic solutions, the oxidation of CrIII to CrVI by oxidants such as peroxides and hypohalide occurs with ease [2]. Such strong oxidation conditions are realized in the process of the sterilization of drinking water. This is the first threat to human health and life. Rain (especially acid rain) can leach chromium III from waste dumps, and soluble salts can then reach sources of drinking water. During the sterilization process by ozone or hypochloride, chromium III is converted into chromium VI and reacts with magnesium and calcium ions occurring in drinking water to produce carcinogenic magnesium and calcium chromate or dichromate salts. Another problem concerns the possibility of oxidation of CrIII into CrVI in gentle conditions by air in the wide range of pH. Principally, oxidation can be realized after the following equations: According to the European Commission (EC) the quantities of solid waste produced by tanneries depend on the type of leather processed, the source of hides and skins, and the techniques applied [2]. On an average, at the end of the process, about 20% of the weight of the raw hides is (grain side) leather [2]. On the other hand, in Rio Grande do Sul, approximately 40% of the initial raw material is transformed into solid and liquid wastes [3]. In the tanning industry, raw skin is transformed into leather by means of a series of chemical and mechanical operations [4,5]. Chromium salts (in particular, chromium sulfate) are the most widely used tanning substances today. Hides that have been tanned with chromium salts have a good mechanical resistance, an extraordinary dyeing suitability and a better hydrothermal resistance in comparison with hides treated with plant substances. Chromium salts also have a high rate of penetration into the inter fibrillar spaces of the skin, what represents a saving in terms of production time and a better control of the process [6]. In Brazil, approximately 90% of the leather industry uses chromium in hide processing, resulting in hazardous The conventional tannery methods lead to discharge of solutions with chromium concentrations in the range of 1500–4000 mg/l. The specification for the discharge of chromium containing liquid wastes stipulates a range of 0. 3–2 mg/l [21]. The tanning treatments to produce the wet blue leather yield sludge containing approximately 3% (w/w) of chromium [9]. The method commonly used for this waste disposal presents high operational costs. The production of chromium containing leather wastes (including chrome shavings and tanned splits) in leather industry has been recognized as a real problem for many years [ref]. The chromium leather wastes are generated principally during mechanical treatments carried out after tanning process. In this latter, chromium is bound with the collagen matrix, by cross linking with collagen carboxylic groups through coordinate covalent linkage [6–10]. The final chemical structure of the waste illustrated in Eq. (1), is obtained through two chemical phenomena â€Å"olation and oxolation†. As reported by numerous authors [6–12], the olation phenomenon is observed gradually with the increase of the alkalinity of the tanning medium. The olified complex continues its evolution through time and an acid discharge takes place while the oxygen-chrome coordinate links are transformed into covalent links (oxolation bridges) Eq. The great stability of the collagen–chromium complex produced makes the waste a non-biodegradable and toxic material, due to the chromium and nitrogen content about 4. 3% and 14%, respectively [13,14]. A large amount of waste still goes into land disposal [15]. Incineration in air atmosphere generates other forms of residual pollutant (gaseous emission and ashes) more noxious [16–21] The solid wastes generated _presented in Table 1. from leather industry can be broadly classified as untanned collagenous, tanned collagenous and non-proteinous wastes. Among the tanned collagenous waste, the one resulting from the finishing operation called buffing dust draws the most attention from the public and pollution control authorities. Buffing dust appears in a considerable proportion with processing of raw hides skins _i. e. 2–6 kg per ton of raw hides skins.. Buffing dust is a micro fined solid particulate impregnated with chromium, synthetic fat, oil, tanning agents and dye chemicals. Buffing dust carries about 2. 7% chromium on dry weight basis. This is carcinogenic in nature and it causes clinical problems like respiratory tract ailments w1x, allergic dermatitis, ulcers, perforated nasal septum, kidney malfunctions w2x and lung cancer w3x in humans exposed to the environment containing buffing dust particulates. Hence, it is cautioned by pollution control authorities to collect the buffing dust for safety disposal. The current practice of disposing of buffing dust consists of: _i. incineration in incinerators, _ii. land co-disposal w4–12x. Incineration causes serious air pollution problems because of release of toxic So and No gases w13x, and it has been observed x x that at 8008C, about 40% of Cr_III. is converted into Cr_VI. during the incineration of Cr laden solid waste w14x. The tanning industry is familiar with its being a potentially pollution-intensive industry. The nvironmental impacts from tanneries result from liquid, solid and gaseous waste streams. It must be emphasized that 4million tones of solid waste per year is generated by the global tannery industry [6]. According to the estimation of Sreeram et al. , about 0. 8 million tons of chromium tanned shavings are generated per year globally [7]. The solid wastes from tannery industries may have significant Cr (III) conten t. Even though Cr (III) is viewed as not toxic, possible oxidation of Cr(III) to Cr(VI), due to the acid rains or incineration, threats the environment since Cr(VI) is a more toxic species. Therefore, the conventional disposal methods, land-filling and incineration, cannot be considered a solution to the disposal problem of tanned leather wastes in eco-friendly manner. In literature, there are many studies on the treatment of tanned leather wastes mainly including the extraction of chromium from wastes to re-use in the tanning process [8,9] and isolation of protein fractions [10,11]. The tanning industry generates a huge quantum of liquid and solid wastes while producing finished leather. Tanning is the main process followed in leather manufacturing that protects the leather against some environmental effects such as microbial degradation, heat, sweat or moisture, etc [1]. In tanning industry raw skins/hides are transformed into leather by means of a series of chemical and mechanical operations [2,3]. The tanning process is usually accomplished in three distinct phases, i. e. , preparation of the raw live stock to tan with tanning agents, tanning with mineral/vegetable tanning agents and post tanning to impart colour to finished leather. Basic chromium sulfate is the most widely used tanning agent for converting putrescible collagen fibres into non-putrescible leather matrix. Chrome tanned leathers have improved mechanical resistance, extraordinary dyeing suitability and better hydrothermal resistance in comparison with vegetable tanned leather. The solid wastes generated from leather industry can be broadly classified into untanned collagenous, tanned collagenous and non-proteinaceous wastes. Among the tanned collagenous waste, the one resulting from the finishing operation is called chrome buffing dust (CBD). CBD is a micro fined solid particulate impregnated with chromium, synthetic fat, oil, tanning agents and dye chemicals. About 2–6 kg of CBD is generated as a solid waste per ton of skin/hide processed. CBD contains chromium, it is carcinogenic in nature and it causes clinical problems like respiratory tract ailments, ulcers, perforated nasal septum, kidney malfunction [4] and lung cancer [5] in humans exposed to the environment containing buffing dust particulates. Hence, it is advised by pollution control authorities to collect the CBD for safe disposal. The current methods for disposing buffing dust are land codisposal and thermal incineration. Land co-disposal method is not preferred for the reasons such as overall high pollution emissions and low energy recovery. The leather industry generates a large amount of a Cr-containing solid waste (wet blue leather), with approximately 3% (w/w) of chromium. However, the leather industry has commonly been associated with high pollution due to the bad smell, organic wastes and high water consumption caused during traditional manufacturing processes [2]. Different forms of waste in quality and quantity, which emerge during the transformation of hides and skins into leathers in thousands of leather factories, from primitive to modern all around the world, have negative impacts on the environment. According to the data received from the studies of several researchers, approximately 200 kg of leather is manufactured from 1 tone of wet-salted hide [1-3]. This amount constitutes about 20% of rawhide weight. More than 600 kg of solid waste is generated during the transformation of Raw hide into leather. That is to say, solid wastes containing protein and fat that constitute more than 60% of rawhide weight are disposed to the environment by leather factories without turning them to good use In other words, besides the 30-35m3 waste water disposed to environment during the processing of every 1 ton of rawhide in world leather industry, the data from FAO reveals that approximately 8. 5 million tons of solid waste is generated during the production of 11 million tons of raw hide processed in the world [4]. Solid wastes generated by the leather industry in these stages of processes may be classified as follows: i. astes from untanned hides/skins (trimmings, fleshing wastes) ii. wastes from tanned leather (shaving wastes, buffing dust) iii. wastes from dyed and finished leather (trimmings from leather) Data obtained from research reveals that 80% of solid wastes are generated during pre-tanning processes, while 20% of the wastes are caused by post-tanning processes Due to the bad smell th ey produce during their putrefaction and their harmful chemical content, untanned hide/skin wastes have negative effects on the soil and/or water resources of the environment where they are discharged, in other words n the local plant flora and animal fauna. Therefore, uncontrolled discharge of such wastes should be prevented without taking adequate precautions. Legal arrangements gradually gaining speed all over the world enforce the leather industry to apply innovations in terms of reusing solid wastes generated during leather production processes such as fleshing, shaving, trimming and splits. Solid wastes create a major problem for leather industry in terms of both their variety and quantity. A high amount of reusable waste is generated in the leather industry. It is possible to recycle these products and even use them as raw materials for different industries [7]. The variety and quantity of solid wastes depends on animal species, breeding conditions, slaughterhouse practices, conservation conditions, leather process stages, mechanical operations, qualification of the personnel, and chemicals used in processes. Yet this fact causes uncertainties in reusing the generated wastes.