Auditing Essay Example | Topics and Well Written Essays - 500 words - 2

Auditing - Essay Example Assurance service is an independent professional service, typically provided by CPAs, with the goal of improving the information or the context of the information so that decision makers can make more informed, and presumably better decisions. Attestation services are consultations that evaluate the reliability of written statements that are another party’s responsibility. Audits can be considered a type of assurance service but are only designed to test the validity of the financial statements. Recent economic issues drive increased demand for assurance services. The banking and finance industry fiasco of recent years has made these services indispensible in today’s market. There are differences between assurance engagements and attestation engagements other than audits and financial statements. One attestation is that of an entity’s compliance with requirements of specified laws, regulations, rules, contracts, or grants. A type of assurance engagement is that o f a comfort letter prepared to assure the recipient of the financial soundness company. The American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA) have positioned the auditing professions to become "assurance professions." Here, we explored the difference between assurance services, attestation services and auditing services. Furthermore, we discussed economic issues that drive increased demand for assurance services. We also identified one assurance engagement and one attestation engagement other than an audit of financial statements and the differences between them. The ten Generally Accepted Auditing Standards (GAAS) provide the foundation for all other auditing standards and interpretations. Here, we define the standard of "due professional care" and how a court might decide whether an audit firm met the standard. We also discuss why independence is often considered the

Thermoset plastic Essay Example for Free

Thermoset plastic Essay In this project I will design an apparatus which will hold a test-tube, basically as a showpiece. Even though test tubes are usually used to hold variables in science, I will be using it as a flower holder. My new boss at the company has asked me to make a flower vase, and has decided that the newest item in the store will be a test-tube flower vase. He has asked me that it has to be commercially viable, which will totally depend on my target audience. My main target audience in this project is the general female adult, because it would be the best area to sell a flower vase. This is because showpieces in stores are mostly bought by the female adult who wants to make a place look good by its presence. Im choosing this audience because they are the ones that most commonly use vases, and it is the place where I can make the most money. In order to do this, I will go through a whole process which is in this project. I will start of with researching existing examples, researching materials and I will go on to survey a group of people and I will go on to use the results in order to plan my design. I will go on to create my design and then I will evaluate my whole project. Overall, I will follow the design cycle in this project to create my flower vase. The tools and materials that I will use will all come from the DT lab. Materials Research In this project there are three main materials that we have the option to use, these being wood, metal and plastic. Below is some detailed information on all these types of materials: Wood: Wood is a main source of creativity, because it can be shaped and even manipulated in some cases. It is a primary way of creating apparatus/tools because it used to be abundant. Nowadays, there is a threat of it becoming rare, but because it is already such a used material it is not something that is hard to stop, especially because of the reason that the universal population will never decrease over a period of time. There are three main types of wood, namely hard wood, soft wood and man made wood. All types of wood must be seasoned before they are used, meaning that the moisture must be removed so that it is a solid. Soft Wood: Soft wood mainly comes from evergreen or conifer trees (right). They also come from trees like pine, cedar, fir, hemlock, spruce, yew and redwood. Softwoods are mainly softer than hardwoods; however there are some exceptions i. e. yews are much harder than hardwoods. Softwoods are categorized differently from hardwoods because of their different microscopic structures. There are two main elements that form the structure of softwood, namely tracheids and parenchyma. Uses: It is the main wood source used by man, because of the variety of uses it has. Softwood is the main material construction of buildings, in furniture, in windows, in mouldings, in doors and a lot of other millworks. Also, it is used for the production of paper and is turned into man-made wood i. e. MDF. Hard Wood: Hard wood trees on the other hand, mainly come from deciduous trees (right) . However, there is a group of hardwood trees that arent deciduous, known as angiosperm trees. Conducted experiments show that hardwoods are higher in density than soft woods but it has to be kept in mind that there are some examples of both groups that considerably overlap, i.  e. hardwood Balsa is softer than regular softwoods, and yew is in the opposite direction. Hardwoods can be differentiated from softwoods because of the following Characteristics. They have broader leaves   The contain enclosed nuts/seeds i. e. acorns Compared to softwood, hardwoods have a much more varied existence of species, almost a hundred times more. This also means that hardwood is used a lot more than softwood, especially in exterior work. It is also used to make day-to-day utensils, as flooring, for constructing buildings, for furniture and a variety of different things. Man-made wood: There are three main types of man-made wood, MDF, maisonette and plywood. MDF boards are known as Medium-density fibreboards. It is made by first breaking down softwood to wood fibres, and then two substances called wax and resin are combined with it. This is then used to form panels by applying on it pressure and high temperature. It is a material mainly made up of sawdust. Plywood, another example of man-made wood is created from thin sheets of wood veneers. Each of these sheets are then stacked together in a method called cross-banding. Again, they are bonded under heat and huge amounts of pressure. One of the reasons why plywood is favoured over plain wood is that it is resistant to warping, cracking, and shrinkage and is very firm. Maisonette wood is mostly used in the constructing of houses, which is why maisonette houses are existent today. Maisonette houses are basically houses connected to apartments (above right), which is where the maisonette wood is used. Metal: Metal is derived from the Greek word Metallon and is a readily formed element with positive ions which make up metallic bonds. On the periodic table, a diagonal line from polonium to boron divides up the metal elements (left). Elements below the line are metals and elements above the line are non-metals. However, elements along the line are known as metalloids or semi-metals. Ferrous and Non-Ferrous Metals: There are mainly two types of metal, known as ferrous metal and non-ferrous metal. The word ferrous is derived from the Latin word Ferrum which means containing iron. This shows that ferrous metals are the ones that contain iron whilst non-ferrous dont. This is a common way of dividing metal because it is the easiest way to decide which kind of metal you need, because the differences between these two groups are clear and obvious. Ferrous metals are the ones that usually rust, and they are the stronger and heavier. On the other hand, non-ferrous metals are the ones that dont rust because they dont contain iron, and are lighter and softer. Non-ferrous metals are those which are a mixture of metals (known as alloys) and do not have iron. Examples of them would be copper, aluminium and brass. Brass is an example of an alloy because it is a combination of copper and zinc. Examples of ferrous metals include: tin plate, cast iron and mild steel. Plastic: Plastics are a general group of apparatus that are created by the combination of oil, salt, air and water. Plastics are defined as a group of (natural) organic or synthesized materials that can be shaped when soft and later when they are hardened. The word plastic is derived from the word plasticity because of the fact that many of them malleable. In other words they are capable of being extended or shaped by the force of some kind of pressure. When applying plastic, there are two main types: thermo-set plastic and thermo plastic. Thermoplastic: Thermoplastics are characterized as being soft and pliable when heated. This means that it will melt when heated and it will turn into a glassy, brittle state (like that of ice) when cooled down sufficiently. Thermoplastic heat can easily be shaped by heat. This kind of plastic is usually used for packages, especially ones like PBS, polyethylene, polystyrene and acrylic (right). Thermoset plastics: Thermoset plastics on the other hand, are the complete opposite. They are stronger, much harder and heat resistant. They cannot be shaped with the use of heat, but at the same time they are very brittle pieces of apparatus. These kinds of plastics are usually in the form of a liquid or powder before being designed and moulded. Compared to thermoplastics, thermosetting plastics are harder and are best suited to higher temperatures. Like thermoplastics, thermoset plastics cannot be recycled by re-melting or remoulding the plastics. Examples of thermoset plastic include: polyester sine, poxy resin and melamine (right).

Globalisation Affected The Design Culture Cultural Studies Essay

Globalisation Affected The Design Culture Cultural Studies Essay It has been determined that our genetics play a huge role in what we are as people in terms of our looks and personality as well as our likes and dislikes. It has also been argued that creativity is generic and thus can determine what we individually find aesthetically pleasing. Yet do our upbringing of morals and beliefs play a role in how we view the world in terms of creativity and design? In his chapter on Taste, Clay (2009:13) states that The particular culture an individual is brought up in has inescapable influence in that persons preferences. I tend to agree as I do believe our preferences when it comes to design, stem from where and how we were brought up and in correlation to this, what we were exposed to in our upbringing. However, it seems in todays fast passed technological world where we have advances in technology that ten years ago seemed impossible, that we are losing touch of what culture and heritage are. This generation of technology allows for us to interact in what I believe to be an impersonal fashion. With services through the internet such as Facebook, Twitter and Skype we can communicate globally with the click of a button, which in terms of communication has advantages, yet we seem so detached from human interaction and all that comes with it. This is an effect of globilisation, as we are connected around the world, not only through technology such as the internet, but through the ever growing and advancement of travel networks of railways that link continents and aviation links that allow for transcontinental travel. The reality of the 21st century is that one can be in a different continent within a matter of hours and can communicate throughout the world at any point of time. In term s of creative problem solving, todays connected society has advantage as we can collectively gather and share information that can be used for solutions to global problems and therefore have a global interaction that will determine changes. It is not my argument that this is bad, as we have been allowed a freedom to travel and communicate and therefore experience the world. It is however, my concern that we have been detached from our roots in terms our cultural beliefs and heritage as cross cultural and socio-economic integrations have occurred as a result. Research that has dealt with this topic in particular speaks to how cultures have integrated and mixed and some argue that this is simply a continuation of evolution, yet I feel that as a result we could lose not only cultures that have grown through the ages but the sense of belonging or as Clay (2009;13) terms an individuals status in society. It is thus my intention to determine how globalisation has affected cultures through design changes. Literature Review Preliminary research on globalisation as a general topic has identified the cause of global change and development as a result of technology development that has allowed for the expansion of communication and travel. Cultures have been integrated in the sense that we are all connected through a similar thread that is the internet, where we can share information and discover and solve problems. As a result of this, we are better educated through the extent of knowledge that has been shared through this medium and thus have a better understanding of global issued that are being solved through design. It can be said that every aspect of our lives have been designed as we are constantly looking for ways to simplify our lives, mainly through technology. However, it is through this ever-growing advancement in technology that we have made our lives and therefore our economies and to some extent of which I intent to determine, our cultures complex and thus integrated. Jarzombek and Hwangbo (Global in a not so Global World.[sa]) base their theory on globalisation through what they see as the integration of modern and tradition and how cultural relevancy has been modernised to the extent that tradition is seemingly extinct. Examples of Eastern and Asian Architecture are used here to explain how politics and global integration can determine what is built and for what purpose a building takes on, regardless of the socio-economic situation or cultural effect that will occur. Although this article shows a bias argument, it is the issue of how cultural relevance has taken the back fall to global change in power and political battles that are of a result of globalisation that is of interest as this can determine how culture in terms of design is at risk. Therefore, it can be said that our lives are designed according to these changes as Marcus. G. H (What is Design Today.2002) asks the question What is Good Design? which can lead to an infinite array of answers that are determined by the individual. It is however my interest in Marcus take on how each aspect of design, from industrial to product design, relates to each other and forms a correlation that will affect each other as a result. Archer. B.L (Design Awareness.1974) similarly discusses creativity and how design is brought about. Elements of design from corporate strategy to consumer demand and conflicting issues in design are explained in a simplified way which break down design into a logical format from creativity and ideas to how and why designs are brought into effect and the global process that either demands or supplies influence on new design. However, it is the effect on society and heritage that is discussed in a business like format, which is of interest as Archer gives perspective on the global effect of design and why consumers are a part of the change. This leads to the idea of the consumer based society whereby we show demand for new products especially in technology and as a result we are affecting what is designed and produced and how we live our lives. Clay. R.(Beautiful Thing.2009) uses examples of art and design to correlate the relationships in all forms of creativity and therefore delves into the evolution of design and how this has effect on culture. Design in relation to our personal upbringings and where we live in todays society coincides on design decisions we make and why and how the human condition has evolved and changes with technology and global issues that are being discovered and solved through design. Cultural influences are debated through examples of clichà © designs and how these design methods have influenced design today and in what direction design is taking in modern society which will further more change culture and society which serves as the underlying issue of this research. On a similar chord, while dealing with culture of a region or geographic whereby consumers can be influenced through design, symbols and signs play a role in what is attractive or desirable in design. Culture can be described as familiarity and it is that which shows difference in culture and therefore design takes inspiration from this. Saleh M. (The use of historic symbols in contemporary planning and design*. 1998) explains that The meanings in symbols can be derived from three distinct forms of interaction: first, the ascription of economic and intellectual status to an object as a result of historical discourse; second, through use of an object when mediated by the cultural sphere; and third, when exchange values are transformed to sign values, as citisens, designers or decision makers interfere with the meaning of a landmark under cultural, economic and political relations of production and therefore introduces the realm of symbolic relation between culture and design and there fore how globally this relationship has been affected, of which the intention is to determine. Significance of Research My preliminary research has indicated that this topic is relevant in correlation to what is already known and it is the intention to further my knowledge of both cultures around the world as well as design that relates to culture and heritage. I have always been interested in travel and how other people live and moving to a new country has expanded my interest as I have learnt how people in South Africa live and how different the various cultures are. Language has also been a significant as I have learnt three languages that I would consider to be beneficial to my intended travel plans, and through language I have learnt that there is culture and heritage that is connected to a language; a topic that I could incorporate into my research paper. As it is my intention to research further into the implications of globalisation in relation to cultural changes and how this has influenced or been influential on design, I see this topic to be relevant to todays society and in relation to South African design. Research Methodology Though the current literature review, the topic of interest is placed into what is already known and it is my intention to further my research through the following questions and therefore derive a chapter outline for my proposed research paper: What is globalisation? How have cultures changed? What determined these changes? How has design changed? What has determined these changes? Does globalisation determine design change? How? Does design change determine cultural change? How?

goals :: essays research papers

Goals! How to Get Everything You Want – Faster Than You Ever Thought Possible T[here] they are, the twenty-one most important principles of goal setting and goal achieving ever discovered. Your regular review and practice of these principles will enable you to live an extraordinary life. Nothing can stop you now. Good luck! Chapter 1 – Unlock Your Potential – Always remember that your true potential is unlimited. Whatever you have accomplished in life up to now has only been preparation for the amazing things you can accomplish in the future. 1.  Ã‚  Ã‚  Ã‚  Ã‚  Imagine that you have the inborn ability to achieve any goal you could ever set for yourself. What do you really want to be, have, and do? 2.  Ã‚  Ã‚  Ã‚  Ã‚  What are the activities that give you your greatest sense of meaning and purpose of life? 3.  Ã‚  Ã‚  Ã‚  Ã‚  Look at your personal and work life today and identify how you own thinking has created your world. What should you or could you change? 4.  Ã‚  Ã‚  Ã‚  Ã‚  What do you think and talk about most of the time—what you want or what you don’t want? 5.  Ã‚  Ã‚  Ã‚  Ã‚  What is the price you have to pay to achieve the goals that are most important to you? 6.  Ã‚  Ã‚  Ã‚  Ã‚  What one action should you take immediately as the result of your answers to the above questions? Chapter 2 – Take Charge of Your Life – You are completely responsible for everything you are today, for everything you think, say, and do, and for everything you become from this moment forward. Refuse to make excuses or to blame others. Instead, make progress toward your goals every day. 1.  Ã‚  Ã‚  Ã‚  Ã‚  Identify your biggest problem or source of negativity in life today. In what ways are you responsible for this situation? 2.  Ã‚  Ã‚  Ã‚  Ã‚  See yourself as the president of your own company. How would you act differently if you owned 100 percent of the shares? 3.  Ã‚  Ã‚  Ã‚  Ã‚  Resolve today to stop blaming anyone else for anything and instead accept complete responsibility in every area of your life. What actions should you be taking? 4.  Ã‚  Ã‚  Ã‚  Ã‚  Stop making excuses and start making progress. Imagine that your favorite excuses have no basis in fact, and act accordingly. 5.  Ã‚  Ã‚  Ã‚  Ã‚  See yourself as the primary creative force in your own life. You are where you are and what you are because of your own choices and decisions. What should you change? 6.  Ã‚  Ã‚  Ã‚  Ã‚  Resolve today to forgive anyone who has ever hurt you in any way. Let it go. Refuse to discuss it again. Instead, get so busy working on something that is important to you that you don’t have time to think about it again.

Huck Finn as a Round Character Essay

In the novel The Adventures of Huckleberry Finn several characters are introduced. Some of them are round characters who are talked a lot about and are described in detail. Others are flat characters who don’t change throughout the novel. Huck Finn is an example of a round character because in the beginning we meet him as a young boy who is growing up in Hannibal, Missouri getting â€Å"sivilized† by two sisters. He spends most of his time teaming up with his friend Tom, against Miss Watson’s slave, Jim. After running away and faking his own death we see Huck start to make his own decisions and become friends with Jim when they run into each other on Jackson Island. As a reader you see him mature, become more of a rebel and take risks, and grow friendships. â€Å"To live with fear and not be afraid is the greatest sign of maturity.† If this quote by Edward Weeks is true then Huck Finn is the greatest example of maturity. While traveling down the Mississipp i River Huck shows maturity when he runs into two strangers and he allows them to travel with him and Jim. From the start Huck knew the two men were troublemakers who seemed to be no good, but he still took them in. Not long after the duke and the king lie to Huck and Jim and although Huck realized it he did not say anything. ‘But I never said nothing, never let on; kept it to myself; it’s the best way; then you don’t have no quarrels, and don’t get into no trouble†¦I hadn’t no objections, ‘long as it would keep peace in the family.’ (Twain 116-125) Huck also shows his maturity when the duke and the king steal from the Wilks family. Huck tries to help the family by stealing their money back from them and hiding it in the coffin. Instead of him letting the con men steal and possibly benefiting from it, Huck did what he knew was right. In this novel Tom Sawyer seems to bring out the rebellious side of Huck Finn. He never wants to go without and adventure. To keep Tom satisfied Huck and Tom go along with him and steal a variety of items from Aunt Sally: spoons, candles, sheet, shirt, etc. For a boy Huck’s age to fake his death is a big risk . From that point on Huck continues to take risks with faking who he is with and what he is doing. After escaping and running into Jim, Huck has a huge decision to make of whether to turn him in, or stay by his side. He decided to write a letter to Miss Watson, but never ended up sending it to her. From that point on Huck shows how loyal he is to his friendship. When Tom Sawyer shows back up in the novel Huck winds himself up into unnecessary trouble. That is when Huck’s loyalty to Jim is tested. Tom never sees Jim as a human being so for Huck to start to think of him as more than just a slave and stand up for him and continue to never leave his side is an example of being a great friend. For a young boy who is traveling down the Mississippi River with just himself and a runaway slave Huck shows huge acts of kindness and loyalty while at the same time going against the rules of society. As Mark Twain’s Huck Finn said, â€Å"What’s the use you learning to do rig ht, when it’s troublesome to do right and ain’t no trouble to do wrong, and the wages is just the same (Twain 91)?† Although he never became the â€Å"sivilized† boy Miss Watson would have liked for him to be you notice Huck maturing, having a rebellious side, and making a great friendship.

The History and Evolution of Suburbs

The History and Evolution of Suburbs Suburbs are generally spread out over greater distances than other types of living environments. For instance, people may live in the suburb in order to avoid the density and untidiness of the city. Since people have to get around these vast stretches of land automobiles are common sights in suburbs. Transportation (including, to a limited extent, trains and buses) plays an important role in the life of a suburban resident who generally commutes to work. People also like to decide for themselves how to live and what rules to live by. Suburbs offer them this independence. Local governance is common here in the form of community councils, forums, and elected officials. A good example of this is a Home Owners Association, a group common to many suburban neighborhoods that determines specific rules for the type, appearance, and size of homes in a community. People living in the same suburb usually share similar backgrounds with regard to race, socioeconomic status, and age. Often, the houses that make up the area are similar in appearance, size, and blueprint, a layout design referred to as tract housing, or cookie-cutter housing. History of Suburbs Suburbs are not a modern concept, as this 539 BCE clay tablet letter from an early suburbanite to the king of Persia makes clear: Our property seems to me the most beautiful in the world. It is so close to Babylon that we enjoy all the advantages of the city, and yet when we come home we stay away from all the noise and dust. Other early examples of suburbs include areas created for lower class citizens outside of Rome, Italy during the 1920s, streetcar suburbs in Montreal, Canada created during the late 1800s, and the picturesque Llewellyn Park, New Jersey, created in 1853. Henry Ford was a big reason why suburbs caught on the way they did. His innovative ideas for making cars cut manufacturing costs, reducing the retail price for customers. Now that an average family could afford a car, more people could go to and from home and work everyday. Additionally, the development of the Interstate Highway System further encouraged suburban growth. The government was another player that encouraged movement out of the city. Federal legislation made it cheaper for someone to construct a new home outside of the city than to improve upon a preexisting structure in the city. Loans and subsidies were also provided to those willing to move to new planned suburbs (usually wealthier white families). In 1934 the United States Congress created the Federal Housing Administration (FHA), an organization intended to provide programs to insure mortgages. Poverty struck everyones life during the Great Depression (beginning in 1929) and organizations like the FHA helped to ease the burden and stimulate growth. Rapid growth of suburbia characterized the post-World War II era for three chief reasons: The economic boom following World War IIThe need for housing returning veterans and baby boomers relatively cheaplyWhites fleeing the desegregation of urban cities brought on by the civil rights movement (the White Flight) Some of the first and most famous suburbs in the post-war era were the Levittown developments in the Megalopolis. Current Trends In other parts of the world suburbs do not resemble the affluence of their American counterparts. Due to extreme poverty, crime, and lack of infrastructure suburbs in developing parts of the world are characterized by higher density and lower standards of living. One issue arising from suburban growth is the disorganized, reckless manner in which neighborhoods are built, called sprawl. Because of the desire for larger plots of land and the rural feel of the countryside, new developments are infringing upon more and more of the natural, uninhabited land. The unprecedented growth of population in the past century will continue to fuel the expansion of suburbs in the coming years.

Plate Tectonics Essays - Plate Tectonics, Continental Drift

Plate Tectonics Essays - Plate Tectonics, Continental Drift Plate Tectonics Plate Tectonics Since the beginning of human kind there has been a cloud of wonder regarding the origin of our planet. Scientist interested in this field through out the years have developed many different theories to how our planet came about. Before the Twentieth Century, scientist and geologist alike revolved in the idea that Mountain building was due to the massive contractions of the earth caused by the gradual cooling of molten rocks. In 1900, American scientist Joseph Le Conte, published an article in the Appletons Popular Scientific Monthly. He described that the problem in understanding mountain building was establishing the cause of sideways pressure. The most obvious and as yet the most probable view is that it is the result of the secular contraction of the earth which has gone on throughout the whole history and is still going on. (2) It was not until 1910, that an American Geologist named F.B.Taylor, proposed the idea of a continental drift. His scientific peers dismissed Taylors idea, because there was just not enough proof. However, Taylors idea was then resurfaced by a German scientist named Alfred Wegener. He proposed that the continents surrounding the Atlantic Ocean, Africa and South America fit together like a jigsaw puzzle. Wegener was a balloonist, astronomer, explorer, meteorologist, while in his spare time he researched paleontology, geophysics and geology. His broad range of studies enabled him to incorporate his theory of Plate Tectonics. Wegener, later in 1915 while in sick leave from the German military published his idea that interpreted how his continental drift theory worked. He proposed that a huge landamass called Pangea, meaning (all land) existed 200 million years ago. He furthered explained that this super continent began to drift apart very slowly throughout millions of years into what it looks like now. Wegener went on several expeditions through out his life to the continents of South America and Africa. He came back with evidence to support his claim of plate tectonics. Wegener and his expedition brought back rock structures, fossils, and evidence of ancient climates. When it came to rock structures, Wegener looked for the similarities of the rocks found along coastlines and the mountain belts found on the continents. They looked at the mountain belts of the Appalachian Mountains and the Caledonian Mountains in Scandinavia and the British Isles. These two continuos belts contained similar rock structures and the ages of these rocks matched the on both ends of the African and South American continents. Wegener also found evidence of massive climatic changes. He researched and found out that ancient glacial deposits were found indicating that ice sheets covered a large part of the Southern Hemisphere, India and Australia. Wegener's explanation of the glaciation was that the landmasses where all fitted together as a super continent with South Africa centered over the South Pole. (1.) Pag. 474) He furthered explained that the Northern Hemisphere was near the equator supporting the idea of coal deposits being located there. Wegener was more intrigued o f the fact that fossilized remains were being found along South America and Africa. Remains of the aquatic prehistoric dinosaur called Mesosaurus were only found in eastern South America and Africa. Plant remains were also being found. For example the fossil fern Glossopteris were found sparingly throughout Africa, Australia, India, and South America. Furthermore, this plant was found in polar climates, supporting his theory of connected landmasses. Organisms like the Australian Marsupials and the marsupial opossums found in the Americas, which have a definite fossil link also supports Wegeners theory. Alfred Wegeners theories were not immediately accepted by the scientific community. One of his faults was that he could not prove how the continents moved across the globe. Wegeners suggestion was that tidal influence from the moon(1. Pag. 475) was to be credited. However the science community proved him wrong. Eventhough he was in the right direction, he could not completely and precisely determine how the continental drift was accomplished. Therefore, his theories were dropped as rubbish. Essentially, Wegener was ahead of his time. It was not until years later that other scientist cleaned up some of Wegeners mistakes and resurfaced the Plate Tectonics theory. Thanks to the study of magnetism a whole

buy custom Evidence-Based Practice in Patient Care Delivery Models

buy custom Evidence-Based Practice in Patient Care Delivery Models Evolving Practice of Nursing and Patient Care Delivery Models Introduction The U.S. healthcare system is undergoing a transformation. The system is increasingly shifting from a curative system to a preventive patient-centric model. The healthcare reforms were introduced by the enactment of the Patient Protection and Affordable Care Act (PPACA) in 2010. The nurses were among the most affected healthcare providers. Changing the healthcare landscape from curative-inclined to disease prevention and well-being model, the legislation conferred the role of leading the reforms on the nurses. To achieve the alterations, the nursing personnel and their practices will have to evolve to be in sync with the desired outcomes of the healthcare reforms. The paper will discuss the evolving practice of nursing and patient care delivery models and demonstrate the essential role that nurses are playing and are set to play in implementing the reforms.

Understanding Research techniques in nursing Essay

Understanding Research techniques in nursing - Essay Example In addition to that, the nominal level of measurement entails the grouping of cases into categories. On the same note, in this level of measurement, the measure of dispersion draws its basis on the frequency of the distribution which is the particular frequency of cases in each category (Fisher& Marshall, 2009). On the contrary, the other level of measurement in descriptive statistics is the ordinal level. Apparently, this level of measurement entails grouping of cases into several groups like the previous case. However, here unlike the first case, the categories have numerical hierarchies where data in this level of measurement are classified in a hierarchical manner; in other words, starting from the lowest to the highest point for instance marks (Fethney, 2010). Notably, the measures of the dispersion are similar to the nominal level of measurement but they only vary on the arrangement of the data in the groups. Evidently, the role of descriptive statistics is inevitable in the field of nursing; self-efficacy, which is the ability of a nurse to translate research into meaningful evidence in the field of healthcare (Britt, 2009). On that note, through the study of descriptive statistics, a nurse can be able to think critically and reasonably and thus better job performance (Fisher& Marshall, 2009). It is worth noting that, this particular area of study aids in the building of the thinking capacity of an individual and thus the self-efficacy. Apparently, descriptive statistics can be said to at times very persuasive since it is not a very difficult discipline to venture in as compared to other fields for instance science which may require very complex scientific experiments in order to yield a particular result (Fethney, 2010). Although descriptive statistics plays a huge clinical significance, so does the confidence intervals. On the same

Final proof for doc sum Essay Example | Topics and Well Written Essays - 750 words

Final proof for doc sum - Essay Example express God’s essential nature.1 This doctrinal summary is a brief overview of the doctrine of the Trinity; God’s nature, perfections, and attributes; and, God’s Decree. The doctrine of the Trinity can be described as, God existing in one essence, with three persons or members of the same substance. At the same time, there is no division of the substance; each member is identical in deity and substance. The Triune God of the Bible exists in one essence with three distinct members of the Godhead: Father, Son, and Holy Spirit. Each member of the Godhead is the same in substance; however, throughout dispensational periods of the Bible, specific distinctions of members of the Godhead were seen to accomplish God’s will. Christian doctrine of the Trinity did not emerge from the philosophical speculation about God.2 Simple logic and reasoning play no role in the Trinity doctrine. Scriptures in the Bible teach the Trinity implicitly. This summary will show a brief overview of monotheistic elements in Trinitarian belief. Furthermore, Scriptures referring to the three members of the Godhead, as well as their individual distinctions will be discussed. Monotheism or unity is the foundation of the trinity doctrine. Deuteronomy 6:4, â€Å"Hear, O Israel: The LORD our God, the LORD is one† known as the ‘shema’ thereby rules out any belief in polytheism, because during this time many worshiped multiple so called Gods. However, in the New Testament, we see evidence of the three members implicitly in Scripture: (1 Peter 1:2), â€Å"who have chosen according to the foreknowledge of the Father, through the Sanctifying work of the Spirit, for the obedience to Jesus Christ and the sprinkling by his blood.†3 This particular Scripture shows the three members of the Godhead. The Trinity is a perfect union, with balance of authority and love without imperfections. We will now investigate some of God’s attributes/ perfections. Understanding the basic concept of the Trinity

Watson's Theory of Caring Term Paper Example | Topics and Well Written Essays - 1750 words

Watson's Theory of Caring - Term Paper Example It goes without saying that the profession and discipline of nursing is primarily about human care. So, if nursing is essentially about caring than it is imperative that the nurses ought to make a conscious effort to inculcate the element of care in all the major aspects of their profession, be it the nursing education, the administrative or clinical aspects of nursing or the future research related to nursing (McGraw, 2002, p. 98). It is imperative for healthcare systems to retain human caring as the core of their existence. To further the aspect of human caring, Watson propounded the theory of human care. Watson realized that the expansion of health facilities around the world has manifolded augmented the work load of nurses. In that context the nurses are required to deal with healthcare situations that are more complex and variegated. So nurses are required to retain caring as the essential aspect of their practice and Jean Watson’s theory of caring is peculiarly associate d with this aspect of nursing. Jean Watson’s theory of caring connects the nursing profession to the very roots of its profession and actually lays down the framework for defining an ideal nurse (McGraw, 2002, p. 97). Dr. Jean Watson is a renowned American scholar in nursing. Dr. Watson got her undergraduate degree in nursing and psychology from University of Colorado. She further earned a Masters in psychiatric-mental health and a Ph.D. in educational psychology and counseling. Watson accrued several national and international awards and honors and propounded the Theory of Caring. Watson’s Theory of caring is based on some salient assumptions (Watson, 1979). It is only in an interpersonal perspective that nursing care can be extended, administered and managed. Caring has to do with some essential carative factors that satisfy some basic human needs. Effective caring not only allows for a salubrious recuperation but also promotes individual and family health. Caring is not only about accepting the people as they are in a present context, but also accepting what they could become in a futuristic context. Good caring allows the individuals a full scope for the development of their innate potential, and also allows and helps people make the choices that are in their best interest, at a particular point of time. The caring aspect of nursing complements the overall process of curing. Above all, the discipline and concept of caring should constitute the core of nursing profession. Based on these assumptions, Dr. Watson extended and recognized ten carative factors that go a long way in retaining and propagating the humanistic aspects of nursing. These ten carative factors given by Watson constitute the essential core of Watson’s Theory of Caring. The ten carative factors given by Watson are: Humanistic System of Values: Caring should be centered on a value system that is affiliated to the essential universal, humanistic values (Watson, 1999). Suc h humanistic values include within their scope the notions of empathy, kindness, self love and the love for humanity. Sustaining Faith and Hope: The development of the profession of nursing and healthcare is full of examples highlighting the importance of faith and hope. This factor lays emphasis on recognizing and appreciating the deep seated beliefs and values of an individual in the overall process of caring and curing (Watson, 1999). Sensitivity towards others: The essential aspect of being a human is the ability to feel. The best possible way towards accruing sensitivity towards oneself and others is to recognize one’s deep seated feelings. Feelings play a central role in the endeavor of being compassionate and

Education Essay Example | Topics and Well Written Essays - 4500 words

Education - Essay Example A child going to a wealthy, comparatively safe suburban school will receive an infinitely better education than one unlucky enough to be attending a poor inner-city school. The best and most experienced teachers tend to graduate towards the best schools, while inner city schools often have the most inexperienced educators. Together with the lack of resources and often poor teaching skills in low-income schools, there are also discipline problems. While violent incidents at suburban schools such as Columbine High School make headlines, there is a constant stream of violence occurring at many inner-city schools. The appearance of metal detectors, armed police officers patrolling the corridors and a general siege mentality is not conducive to a sound education. If a child is worried about her safety at school it is unlikely for her to learn very much. A cycle of poverty continues as many students in low-income school become parents and those children in turn continue with within the same system. In advanced Western countries, most notably the United States, adolescence is an ill-defined period between the freedoms of childhood and the responsibilities of adulthood. There is a slow development from dependency to independence, and from accepting the views of adults to establishing a personal point of view. (Lindsay, 1983). It must be noted that in the United States adolescence appears to be an invention of the last century. (Raphael, 1988) In most non-Western countries cultures use "puberty rites", which may be loosely termed initiation ceremonies, to formally mark and symbolize the transition from childhood to adulthood. But in Western countries, as they transformed from being agricultural based economies in which children had an important economic function within the family to industrial societies in which education far beyond puberty was necessary, the "adolescent" was born. Simply defined, an adolescent is a person who is going/has gone through puberty, but who has yet to take on the responsibilities of the adult world. An adolescent is, in the eyes of the world, a child trapped inside an adult's body. It is the contradiction between these two roles - adult and child - that has caused many scholars to characterize adolescence as a time of "storm and stress". The psychologist Erik Erikson, whose Childhood and Society (1950) has become something of a standard work on human development, identifies "Eight Stages of Development", of which 'Adolescence' is the sixth stage. Erikson argued that identity versus role confusion is the psychosocial crisis faced by the person at this time, and that the predominant social settings are peer groups and out-groups. The favorable outcome of this crisis and setting is that "the individual develops an ego identity - a coherent sense of self." (Erikson, 1950) This is a very useful model for the teacher to understand, as it covers the main problems and strengths of this age-group. Too much stress on the gloom of the former over the brightness of the latter leads many educators to see the pedagogy of this age-range as merely a matter of avoiding crisis rather than engendering positive development. During adolescence human beings are motivated strongly by the desire to initiate and maintain relationships on a group level. (Juvonen,

Reasons for Quarrels between Friends Essay Example | Topics and Well Written Essays - 750 words

Reasons for Quarrels between Friends - Essay Example .. severe and demonstrate a lack of trust and respect. In these cases, a firm break up may be the right answer. â€Å"She goes on to explain the reasons as to why friends could end up arguing and what the end result of that action brings for the parties concerned. As we grow up, we come to realize that we may have a lot of friends, but only one whom we feel deeply close and connected to. That person is termed as a best friend. A best friend is someone whom we share our inner most thoughts and feelings with. That friend is the physical representation of the trust that we have learned to share with other people. Then something happens, your best friend betrays you for some reason. The betrayal could be something as petty as telling your parents about the day that you skipped school to go see a movie or something major (as in the case of adults) that resulted in the breaking of the trust because your best friend told someone else about your secret or, in some cases, started some gossip about you based upon the secrets that you told her. Whatever the reason, the trust you gave that person was broken. The betrayal you feel can be so severe that arguing with your friend does not produce a healthy solution to the situation. Sometimes the only logical path for your relationship to take with that person is to end the friendship since the sense of betrayal is sometimes overwhelming. Other times the reason for the break-up or quarrel in a friendship stems from the lack of support from people whom you expected to have your back during rough patches of your life. Say for example you move to a new school but still live in the same neighborhood. Your classmates used to be the same kids who lived on the same block. Now, you have a totally new set of classmates whom you have to adjust to because the new school standards and social set up is a far cry from your old one. When you get home, you expect to see your neighbors, whom you consider to be friends, and spend time with the m. Sharing your thoughts and feelings and just letting them know how hard it is to adjust to your new set up. However, instead of lending you an ear and offering you a shoulder to cry on, your friend or friends choose instead to make a joke out of your situation and make you feel like an outsider within a group of people whom you thought were your friends. This lack of support can often be a major cause of friction between friends that could also lead to the breakup of friendships if the problem is not resolved in time. Oftentimes such cases of lack of friend support are just a minor reason for arguments between friends and, if caught in time, the friendship can actually still be mended. Let's not forget, arguments between friends can also be caused by petty jealousy over things as simple as who looked better in an outfit, or who got the higher grade in a test. This feeling of inferiority between friends often results in the jealous friend acting all unreasonable and mean towards th e other friend who is deemed to have gotten the better result in a given situation. This failure to be happy for the success of other friends is a major cause of arguments between friends but can usually be ironed out in the end with a simple explanation. Jealousy does not often result in the end of

War Films Essay Example | Topics and Well Written Essays - 1000 words

War Films - Essay Example It is evident that before the Pearl Harbor attack, both civilians and soldiers experienced varied social conflicts. For that reason, there is a struggle between the opposing ends. In the movie From Here to Eternity, there is a conflict between soldiers of high ranks and those of lower ones. According to the plot of the movie, the low-ranking officials feel that the high-ranking officers abuse their authority. As a result, they regularly show opposition to this behavior. A good example presents itself through Prewitt, who apart from being a low-ranking officer is, according to this movie, depicted as a just and cultured person. Contrarily, some military officers especially those of higher ranks find especial delight in mistreating him. In response, he defies their command as a way of defending his dignity (James Jones, From Here to Eternity). In addition, the movies reveal that a conflict existed between the men and women as to who is superior to another in a marriage union. The movies portray males as irresponsible parties as far as marriage is concerned. It shows that men perceive women as lesser partners in marital affairs, and this leads to a struggle by women to win respect in the society. At times, when this degradation is too much, women resort to revenge as a way of consoling their ego. For example, Karen, Captain Dana’s wife, is considerably bitter about her marriage, given the fact that her husband undermines her dignity, both as an individual as well as a wife. In response, she openly shows disrespect for the husband and goes about having affair with other men as a way of retaliation. Karen exemplifies civilians who fight to protect their dignity. Concisely, the movies portray the American society riddled with social corruption, at both the military and civic level, and it was only until the attack that a number of positive changes took place. The movies show that during the war, men, instead

Education Essay Example | Topics and Well Written Essays - 4500 words

Education - Essay Example A child going to a wealthy, comparatively safe suburban school will receive an infinitely better education than one unlucky enough to be attending a poor inner-city school. The best and most experienced teachers tend to graduate towards the best schools, while inner city schools often have the most inexperienced educators. Together with the lack of resources and often poor teaching skills in low-income schools, there are also discipline problems. While violent incidents at suburban schools such as Columbine High School make headlines, there is a constant stream of violence occurring at many inner-city schools. The appearance of metal detectors, armed police officers patrolling the corridors and a general siege mentality is not conducive to a sound education. If a child is worried about her safety at school it is unlikely for her to learn very much. A cycle of poverty continues as many students in low-income school become parents and those children in turn continue with within the same system. In advanced Western countries, most notably the United States, adolescence is an ill-defined period between the freedoms of childhood and the responsibilities of adulthood. There is a slow development from dependency to independence, and from accepting the views of adults to establishing a personal point of view. (Lindsay, 1983). It must be noted that in the United States adolescence appears to be an invention of the last century. (Raphael, 1988) In most non-Western countries cultures use "puberty rites", which may be loosely termed initiation ceremonies, to formally mark and symbolize the transition from childhood to adulthood. But in Western countries, as they transformed from being agricultural based economies in which children had an important economic function within the family to industrial societies in which education far beyond puberty was necessary, the "adolescent" was born. Simply defined, an adolescent is a person who is going/has gone through puberty, but who has yet to take on the responsibilities of the adult world. An adolescent is, in the eyes of the world, a child trapped inside an adult's body. It is the contradiction between these two roles - adult and child - that has caused many scholars to characterize adolescence as a time of "storm and stress". The psychologist Erik Erikson, whose Childhood and Society (1950) has become something of a standard work on human development, identifies "Eight Stages of Development", of which 'Adolescence' is the sixth stage. Erikson argued that identity versus role confusion is the psychosocial crisis faced by the person at this time, and that the predominant social settings are peer groups and out-groups. The favorable outcome of this crisis and setting is that "the individual develops an ego identity - a coherent sense of self." (Erikson, 1950) This is a very useful model for the teacher to understand, as it covers the main problems and strengths of this age-group. Too much stress on the gloom of the former over the brightness of the latter leads many educators to see the pedagogy of this age-range as merely a matter of avoiding crisis rather than engendering positive development. During adolescence human beings are motivated strongly by the desire to initiate and maintain relationships on a group level. (Juvonen,

War Films Essay Example | Topics and Well Written Essays - 1000 words

War Films - Essay Example It is evident that before the Pearl Harbor attack, both civilians and soldiers experienced varied social conflicts. For that reason, there is a struggle between the opposing ends. In the movie From Here to Eternity, there is a conflict between soldiers of high ranks and those of lower ones. According to the plot of the movie, the low-ranking officials feel that the high-ranking officers abuse their authority. As a result, they regularly show opposition to this behavior. A good example presents itself through Prewitt, who apart from being a low-ranking officer is, according to this movie, depicted as a just and cultured person. Contrarily, some military officers especially those of higher ranks find especial delight in mistreating him. In response, he defies their command as a way of defending his dignity (James Jones, From Here to Eternity). In addition, the movies reveal that a conflict existed between the men and women as to who is superior to another in a marriage union. The movies portray males as irresponsible parties as far as marriage is concerned. It shows that men perceive women as lesser partners in marital affairs, and this leads to a struggle by women to win respect in the society. At times, when this degradation is too much, women resort to revenge as a way of consoling their ego. For example, Karen, Captain Dana’s wife, is considerably bitter about her marriage, given the fact that her husband undermines her dignity, both as an individual as well as a wife. In response, she openly shows disrespect for the husband and goes about having affair with other men as a way of retaliation. Karen exemplifies civilians who fight to protect their dignity. Concisely, the movies portray the American society riddled with social corruption, at both the military and civic level, and it was only until the attack that a number of positive changes took place. The movies show that during the war, men, instead

The various types of communication Essay Example for Free

The various types of communication Essay Types of communication People communicate with each other in a number of ways that depend upon the message and its context in which it is being sent. Choice of communication channel and your style of communicating also affect communication. So, there is variety of types of communication. Types of communication based on the communication channels used are: 1.Verbal Communication: Verbal communication refers to the the form of communication in which message is transmitted verbally; communication is done by word of mouth and a piece of writing. Objective of every communication is to have people understand what we are trying to convey. Verbal Communication is further divided into: Oral Communication Written Communication 2.Nonverbal Communication Nonverbal communication is the sending or receiving of wordless messages. We can say that communication other than oral and written, such as gesture, body language, posture, tone of voice or facial expressions, is called nonverbal communication. Nonverbal communication is all about the body language of speaker. Classification of nonverbal communication 1)Body Language ( Kinesics) 2)Touching ( Haptics) 3)Personal Space and distance ( Proxemics) 4)Use of Time (Chronemics) 5)Tone of Voice (Paralanguage) 6)Physical environment ( physical Context) Kinesics: Kinesics is the most often studies and important area of non verbal communication and refers to body movements of any kind. Different body movements can express inner states of emotion. The different body movements are Facial expressions, Eye Movements, Gestures, Head movements, Posture, Physical appearance Haptics: Haptics refers to communication through touch. We can use touch to communication affection, assurance, familiarity, comfort, sympathy and other emotions. Touching can be interpreted as an assault. Hence we must use tuch as a communication tool carefully. Touching is used for the following purpose Working, Greeting, Establishing Friendships, Guiding, Managing interactions Proxemics: Proxemics is derived from the word ‘Proximity’ or closeness and is the communication term for personal space and distance. The space and distance which we choose to keep from people is also part of non verbal communication. Each of us has our own inner and outer circle, which differ for different people. The different types of spaces are as follows Intimate space, Personal Space, Social and public space, Fixed Space, Semi – fixed space Chronemics: Chronemics refers to the study of usage of time. This includes our attitudes towards punctuality and willingness to wait. It also deals with the manner in which we structure our tim and interactions. Perception of importance of time varies between individuals and cultures. Paralanguage: Para means ‘like’ or ‘similar’ to ‘, therefore paralanguage means ‘like language’ of all the forms of non verbal communication, paralanguage is closest to verbal communication. It refers to the tone of voice with which something is said. In other words, it is ‘how’ something is said , and not ‘what’ is said . the tone of voice includes the pitch ( high or low pitch), the pace ( slow or fast) the emphasis on words and the volume (soft or loud)Â  and can convey different moods and emotions. Physical context: Physical context refers to physical environment or surroundings within which we communicate. This includes the following aspects: Colour and layouts, Designs, Space Management, Location, Distance

Investigation of Flame Retardant Chemicals

Investigation of Flame Retardant Chemicals 1.0 Introduction Cotton has been used for textile fibre for a long time. It is cool and comfortable to wear. The air spaces within the fibres allow the fibre to absorb liquids. Cotton can be chemically treated to make it fire-resistant by soaking it into chemicals mixed with water. A fibre is a strand composed of polymer chains twisted around each other. All fabrics will burn with some being more combustible than other, as shown in Figure 2, combustion requires energy, fuel source and oxygen (), but their burning rates can be reduced with flame-retardants applied through chemical-treatment. Flame retardants are usually added to consumer products for furnituZhZhre, insulation, textiles and electronics to meet the flammability standards. The flammability is how easily something will burn-or-ignite, causing fire-or-combustion (Wikipedia, 2014). There are complete, incomplete combustion and charring occurs during incomplete combustion, which refers to burning in a lack of sufficient air. Not all carbon atoms form carbon dioxide, some or all may turn into carbon monoxide or forms pure carbon particles (soot) or deposits (char). Flame retardants are used for preventing fires from starting or for delaying fire, as well as limiting the spread of fire and minimise the fire damage. Solid-materials do-not burn directly; they must be decomposed by heat (pyrolysis) first to release flammable gases. When the flammable gas burns with oxygen in the air, visible flames will appear. However, if solid-materials do-not break-down into gases, they will only be slow smouldering and usually extinguish themselves. Especially if materials ‘char’, then form a stable-carbonaceous barrier which prevents-access of the flame to the-underlying material (EFRA, 2014). When materials have been ignited, the heat generated breaks down from long-chain solid molecules to smaller molecules which transpire as gases. Ammonium sulphate [(NH4)2SO4] is an inorganic salt with various commercial uses (Wikipedia, 2014), and ammonium dihydrogen phosphate (NH4H2PO4) forms when a phosphoric acid solution is put into ammonia till the solution is significantly acidic. These are used as flame retardants in our experiment in investigate which chemical is a better flame retardant at their maximum and half concentration. Discussion Analysis The most effective flame retardant was judged by the average differences of mass before and after burning of ammonium sulphate (AS) and ammonium dihydrogen phosphate (ADP) at their maximum (M) and half maximum (H) concentrations. The control has the highest differences of mass of 1.48g, because it fully burned after it is put on fire for three seconds. 5.62mol/L (M) AS and 3.48mol/L (M) ADH have average differences of mass of 0.2g and 0.073g, which are less than the 2.81mol/L (H)AS and 1.74mol/L (H)ADH. This show the chemicals were more effective at their maximum concentration. Due to an anomaly that occurred in the average area burnt data, the average area burnt result in Table 3.1.3 and Graph 3.2.2 for ADH solution cannot provide a high accuracy data, so this result will be disregarded. The percentage differences between the mass before burning and average mass were calculated for comparing and justified 3.48mol/L ADH was the best flame retardant in this experiment. Water had the highest percentage difference which proves that water has little or no flame retardant ability. Obviously, MADH has the least percentage difference which supports that ADH is a good flame retardant. A higher molarity resulted in a better flame retardant. Both chemicals had better results in resisting the burning process at maximum concentrations. There was lots of charring on fibres soaked in MADH after burning (black substances showed it was only burnt on the surface), and only a little amount of charring occurred on MAS’s fibre. The layer of carbon (black substances) on fibre’s/polymer’s surface is charring which proves the chemical is a good flame retardant. The more char fibre has, the more effective the chemical of that fibre coated with. When the fibres soaked in the other three solutions were burned, charring was only present on the edges. Charring occurs during incomplete combustion, which proves the lack of sufficient air during the burning, and therefore supports the result that 3.48mol/L ADH was the best flame retardant. [(NH4)2SO4] and ADH (NH4H2PO4) both have NH4 and hydrogen, however, the main difference is sulphate and phosphate. Although AS h as one more nitrogen and two more hydrogen atoms than ADH, from the results, element phosphate can be predicted as having a better flame retardant ability than element sulphate. Evaluation Improvements The results have a high level of consistency, as the range of values between trials was small, with a few anomalies. Table 7.3.1 shows the mass before and after burning of Trial 2 of the control (0.24g), which had a significant large disparity with the other trials’ data (0.04g 0.03g). Although it could be removed from calculation of average, due to its small effect on the overall results, it was kept. Table 7.3.1 also shows the amount of burnt area of Control Trial 2 (88 squares) was lower than the other two trials (both fully burned), and is therefore a significant anomaly. This occurred as the fibres weren’t always steadily put at the same spot in the flame. This could be improved by placing the fibre in the flame more carefully, and performing a few more trials to ensure the overall accuracy. Part of our group experiment was done twice, due to a systematic error. At first, the fibres coated with MADH and HADH were not timed, so the time that the fibres were soaked varied. The beakers might be put in the wrong concentration of ADH as it was marked. Therefore, those fibres might contain less or more solution, which explains the HADH solution’s results that appeared to be a better flame retardant than the MADH solution. A second attempt on the ADH solutions was successful, and showed much better results, matching the expected results. These results were used for analysing with the water and AS solutions’ data. At half maximum concentration, the molarity is lower than the maximum concentration, but in Table 3.1.3 result of 1.74 mol/L HADH had a smaller area burnt than the MADH. Table 7.3.2 also shows the unexpected results of area burnt for ADH. This may be a systematic error as human judgement was required to count the number of burnt squares. Burning time can be recorded to the future experiment, to determine the best flame retardant. The mass retained of chemicals at their maximum concentration should be twice of the half concentration mass retained. Table 3.1.5 shows fibres’ masses at maximum concentration is 1.236 (AS) and 1.289 (ADH) times of their half maximum concentration; Graph 2.3.4 shows the growing trend of the mass retained at their half and maximum concentration. The exponential trend due to when chemicals at their maximum concentration the mass retained won’t grow any higher. In this experiment AS and ADH weren’t actually done at the same concentration, so in future experiment the ultimate test of the best flame retardant is to do the chemicals at the same concentrations. Alternatively, aluminium potassium sulphate-12-water and disodium tetraborate-10-water can be added into the experiment, and investigate the best flame retardant.

Narwhals :: science

Narwhals Introduction Narwhals, the unicorns of the sea, are very mysterious creatures that are not widely known. They are whales with many fascinating features and historical value. This research paper is answering the question, â€Å"What are Narwhals?†. General Description Monodon Monoceros, Latin for â€Å"one tooth, one horn†#; or Narhval, Norwegian for â€Å"corpse whale† , because of it mottled coloration suggests a bloated corpse#.Narwhals are in the white whale family, along with the beluga, but are actually covered with spots of black, white, gray-green, and cream. Newborns are dappled gray-brown, white spots come with age#. At birth the calves are about 5 feet long and 180 pounds. Male Narwhals can reach 16 feet long, not including the horn which is 8 to 9 feet long, and weigh around 3000 pounds. Females are around 13 ft. long, do not have tusks, and weight around 2000 pounds. Adult males and females are usually dark in the area of the head, especially top of the head and upper and lower jaws#. Unlike most other whales, Narwhals have no dorsal fin, instead they have a low bumpy ridge that begins at about the midpoint of the back and continues to the fluke#. Tusks The tusks, giving Narwhals the name â€Å" Sea Unicorn†, is actually a tooth that can reach up to nine feet long and can weigh up to 20 pounds. Males and females are born with two teeth pointing forward in the upper jaw#. The left tooth of the male grows long and spirals counter clockwise toward the tip. On rare occasions there have been Narwhals with twin tusks. Research on Narwhals supports the idea that the tusk is both a weapon and a symbol of dominance in ritual displays#. Some other ideas about what the tusk is used for include the following: ice breaker or and instrument to poke breathing holes in ice#; rake to stir up the sea bottom for food#; skewer to impale prey species#. One hundred out of three hundred and four males tusks are broken, this might be a result of fighting#. Narwhal tusk can heal itself. Newman, a whale expert, suggests,â€Å"If the tusk breaks, it is possible that infection is avoided because of dentine deposits which fill the broken end. This repar ative function could explain descriptions by old whalers of Narwhals with broken tusks exhibiting a ‘plug’ in the broken end†# .Tusks sold for $1.25 a pound in 1962, in 1974 it went up to $25 a pound, and in 1976 it was $35#.

Efficacy of Iraqi Sanctions Essay -- Government Politics Essays

Efficacy of Iraqi Sanctions As United States foreign policy has matured in the wake of the Vietnam Conflict, a seemingly bloodless, less nationally controversial tool than war has emerged. The United States has begun to slap economic sanctions on rogue nations in lieu of or in addition to sending in the Armed Forces. This policy of sanctioning nations begs one to ponder the legitimacy thereof. A specific case to be examined is the Iraqi conflict. In response to Iraqà ­s hostile takeover of Kuwait in 1990, the U.S along with United Nations implemented a sanction against Iraq. After the Gulf War had ceased, a treaty was drafted which included the lifting of the sanctions should Iraq agree to certain stipulations. To this date, the UN has ruled that the treaty has not been upheld by Iraq thus keeping the sanctions in place. In the years since the initial implementation, economic sanctions have proven to be largely ineffective in the achievement of foreign policy goals in Iraq while having produced a number of oth er negative results. Sanctions have not been able to force the Hussein regime out of power nor have they been able to halt Iraqà ­s import and export of key goods. While failing in those ends, sanctions have succeeded in bringing about a massive humanitarian crisis for the Iraqi peopleà ³one which seems may never end. Before the Persian Gulf War, the Iraqi military was one of the best in the Middle East. This fact caused Iraqi leadership to deduce that, being a powerful Mid-eastern force, no one would challenge their hostile take-over of tiny Kuwait. Unfortunately for Iraq, the rest of world did not let this act go unnoticed and began the Gulf War. The once proud Iraqi forces were reduced to almost nothing after the war. Th... ...o death by the economic sanctions and they feel as though there is no end in sight. Tareq Aziz, Iraqi Deputy Prime Minister, sums up the bleak Iraqi sentiments, "We donà ­t see a light at the end of the tunnel. There is a tunnel after the tunnel." ("Press Conference") Works Cited Cortright, David and George A. Lopez. The Sanctions Decade: Assessing UN Strategies in the 1990à ­s. Boulder, CO: Lynne Rienner Publishers, Inc., 2000 "Press Conference of the Iraqi Deputy Prime Minister, Mr. Tareq Aziz." The Digital Voice of Iraq. n. pag. Online. Internet. 21 Oct. 2000. Available FTP: http://www.multimania.com/iraq/tareq-aziz12-11-98.htm Selden, Zachary. Economic Sanctions as Instruments of American Foreign Policy. Westport, CT: Praeger Publishers, 1999 Simons, Geoff. Imposing Economic Sanctions: Legal Remedy or Genocidal Tool?. Sterling, VA: Pluto Press, 1999

Past Movements in Education and Analysis of Curricuar Reforms Essay

For an individual, it must be treated as a continuous process that should not end when graduation rites in each particular level of schooling are being held. True education is life, it must always be a part of our daily living, whether through formal or informal means. Educational systems in general, and educational curriculum in particular, also need not to be static. The curriculum should respond to the demands of a fast-changing society. To some extent, it should also be global or internationally-aligned. These are the reasons why foreign and local educational educators in the past and until now have been introducing educational reforms and innovations. They have been searching means to address the problems being met in the implementation of a certain curriculums and to ensure the total development of every learner. I. The Past Movements for Social Change in the School System Social change affects education. Centuries ago, pioneers of education have sought to introduce renewal in education. Their ideas were far ahead than the actual renewal that took place later on. Among them were Commenius, Condorcet, Rousseau, Pestalozzi, Froebel, Dewey, Drecoly, Montessori and Freinet. 1. Johann Amos Commenius -â€Å"Father of Modern Education† Most permanent educational influences: a. practical educational work Comenius was first a teacher and an organizer of schools, not only among his own people, but later in Sweden, and to a slight extent in Holland. In his Didactica Magna (Great Didactic), he outlined a system of schools that is the exact counterpart of the existing American system of kindergarten, elementary school, secondary school, college, and university. Didactica Magna is an educational treatise which aimed to seek and find a method of instruction by which teachers may teach less but learners may learn more, by which the school may be the scene of less noise, aversion, and useless labor, but of more leisure, enjoyment and solid progress; and through which the Christian community may have less darkness, perplexity (confusion) and dissension (disagreement), but on the other hand, more light, orderliness, peace and rest. b. formulating the general theory of education In this respect he is the forerunner of Rousseau, Pestalozzi, Froebel, etc. and is the first to formulate that idea of â€Å"education according to nature† so influential during the latter part of the eighteenth and early part of the nineteenth century. c. the subject matter and method of education -exerted through a series of textbooks of an entirely new nature His published works: Janua Linguarum Reserata (The Gateway of Language Unlocked) – contained his c onviction (certainty) that one of the prerequisites for effective educational reform was a fundamental change in language of instruction. Orbis Pictus (The World of Sensible Things Pictured) – contributed to the development of the principles of audio-visual interaction. It was the first successful applications of illustrations to the work of teaching, but not the first illustrated book for children. Schola Ludus (School as Play) – a detailed exposition of the doctrine that all learning should be made interesting, dramatic and stimulating. These texts were all based on the same fundamental ideas: (1) learning foreign languages through the vernacular; (2) obtaining ideas through objects rather than words; (3) starting with objects most familiar to the child to introduce him to both the new language and the more remote world of objects: (4) giving the child a comprehensive knowledge of his environment, physical and social, as well as instruction in religious, moral, and classical subjects; (5) making this acquisition of a compendium of knowledge a pleasure rather than a task; and (6) making instruction universal. He also developed the pansophic scheme, the view that education should take the whole of human knowledge as its universe. For him, truth was indivisible and was to be seen as a whole. Thus by relating each subject to every other subject and to general principles, pansophia was to make the learner capable of wisdom. 2. Marquis De Condorcet Marie-Jean-Antoine-Nicolas de Caritat took his title Marquis de Condorcet from the town of Condorcet in Dauphine. He advocated that the aims of education were: o cultivate in each generation the physical, intellectual and moral facilities and, thereby contribute to the general and gradual improvement of the human race. He envisioned a national system of public education designed to develop the natural talents of all, making real equality possible. His proposals of the five levels of public instructions areas follows: 1. Elementary- for the teaching of the ‘elements’ of all knowledge (reading, writing, arithmetic, morals, economics and n atural science)and would be compulsory for all four years 2. Secondary school- of three years’ duration, teaching grammar, history and geography, one foreign language, the mechanical arts, law and mathematics. The teaching at this and the first level would be non-specialized. 3. Institutes- responsible for ‘substituting reasoning for eloquence and books for speech, and for bringing philosophy and the physical science methodology into the moral sciences’. The teaching at this level would be more specialized. Pupils would choose their own course of study (at least two courses a year) from among four classes: mathematics and physics, moral and political sciences, science as applied to the arts, and literature and fine arts. 4. Lycee – the equivalent of universities, with the same classes as the institutes and ‘where all the sciences are taught in full. It is there that scholars-teachers receive their further training’. Education at this and the first three levels was to be entirely free of charge. 5. National Society of Science and the Arts – a research institute responsible for supervising the formal education system as a whole and for appointing teachers. Its role would be one of scientific and pedagogical research. 3. Jean Jacques Rousseau According to the history of education, he was the first great writer to insist that education should be based upon the nature of the child. Rousseau’s Emile is a kind of half treatise, half novel that tells the life story of a fictional man named Emile. In the history of education, the significant contributions of Johann Heinrich Pestalozzi are: 1) his educational philosophy and instructional method that encouraged harmonious intellectual, moral, and physical development Pestalozzi’s most systematic work, How Gertrude Teaches Her Children (1801) was a critique of conventional schooling and a prescription for educational reform. Rejecting corporal punishment, rote memorization, and bookishness, Pestalozzi envisioned schools that were homelike institutions where teachers actively engaged students in learning by sensory experiences. Such schools were to educate individuals who were well rounded intellectually, morally, and physically. Through engagement in activities, students were to learn useful vocations that complemented their other studies. 2) his methodology of empirical sensory learning, especially through object lessons Pestalozzi designed object lessons in which children, guided by teachers, examined the form (shape), number (quantity and weight) of objects, and named them after direct experience with them. 3) his use of activities, excursions, and nature studies that anticipated Progressive education. He also emphasized the importance of the nature of the child and propounded (advocated) that in the educational process, the child must be thought in relation to the subject matter. He sought to understand the nature of the child and to build his teaching around the natural, progressive and harmonious development of all the powers and capacities. He is an advocate of each man’s right to education and of society’s duty to implement that right and pave the way to universal national education. His motto â€Å"Learning by head, hand and heart† is still a key principle in successful 21st-century schools. 5. Friedrich Froebel The German educator, Friedrich Froebel, was one of these pioneers of early childhood educational reform. Froebel’s educational principles: a) free self-activity As an educator, Froebel believed that stimulating voluntary self-activity in the young child was the necessary form of pre-school education (Watson, 1997a). Self-activity is defined as the development of qualities and skills that make it possible to take an invisible idea and make it a reality; self-activity involves formulating a purpose, planning out that purpose, and then acting on that plan until the purpose is realized (Corbett, 1998a). Corbett suggests that one of Froebel’s significant contributions to early childhood education was his theory of introducing play as a means of engaging children in self-activity for the purpose of externalizing their inner natures. ) creativity Froebel designed a series of instructional materials that he called â€Å"gifts and occupations†, which demonstrated certain relationships and led children in comparison, testing, and creative exploration activities (Watson, 1997b). A gift was an object provided for a child to play with–such as a sphere, cube, or cylinder–which helped the child to understand and internalize the concepts of shape, dimension, size, and their relationships (Staff, 1998). The occupations were items such as aints and clay which the children could use to make what they wished; through the occupations, children externalized the concepts existing within their creative minds (Staff, 1998). Therefore, through the child’s own self-activity and creative imaginative play, the child would begin to understand both the inner and outer properties of things as he moves through the developmental stages of the educational process. c) social participation A third component of Froebel’s educational plan involved working closely with the family unit. Froebel believed that parents provided the first as well as the most consistent educational influence in a child’s life. Since a child’s first educational experiences occur within the family unit, he is already familiar with the home d) motor expression Motor expression, which refers to learning by doing as opposed to following rote instructions, is a very important aspect of Froebel’s educational principles. Froebel did not believe that the child should be placed into society’s mold, but should be allowed to shape his own mold and grow at his own pace through the developmental stages of the educational process. 6. John Dewey He contributed the educational philosophy which maintains that education is life, education is growth and education is a continuous reconstruction of human experiences from the beginning to the end of life. He was the spokes person of progressive education which states that aims have significance only for persons, not for processes such as education, and arise only in response to problematic situations in ongoing activities. Aims are to be viewed as anticipated outcomes of transactions, as intrinsic aspects of the process of problem-solving, and as a motivating force behind the individual’s approach to problem-solving situations. The Progressive Education Association, inspired by Dewey’s ideas, later codified his doctrines as follows: a. The conduct of the pupils shall be governed by themselves, according to the social needs of the community. b. Interest shall be the motive for all work. c. Teachers will inspire a desire for knowledge, and will serve as guides in the investigations undertaken, rather than as task-masters. d. Scientific study of each pupil’s development, physical, mental, social and spiritual, is absolutely essential to the intelligent direction of his development. . Greater attention is paid to the child’s physical needs, with greater use of the out-of-doors. f. Cooperation between school and home will fill all needs of the child’s development such as music, dancing, play and other extra-curricular activities. g. All progressive schools will look upon their work as of the laboratory type, giving freely to the sum of educational knowledge the results of their experi ments in child culture. He believed that education has two sides: the psychological and the social on the same plane. Education must start from the psychological nature of the child as the basis for directing his energies into totally useful channels. Schools must be set up to include bond the individual and social goals. The needs of a new society are to be taken into consideration in modifying methods and curriculum. 7. Ovide Decroly He influenced instruction in the kindergarten, the aim of which was to guide the child’s desire for activity and to give him a sense of discipline and norms for his social behavior (same with Dewey) 8. Maria Montessori Maria Montessori left a long lasting mark on education around the world.

Feasibility Study on Carbonated Drinks Essay

I. Introduction An effervescent drink that releases carbon dioxide under conditions of normal atmospheric pressure. Carbonation may occur naturally in spring water that has absorbed carbon dioxide at high pressures underground. It can also be a byproduct of fermentation, such as beer and some wines. Many curative properties have been attributed to effervescent waters (e.g., aiding digestion and calming nerves), but few have been scientifically tested. The term seltzer once referred to the effervescent mineral water obtained from the natural springs near the village of Niederseltsers in SW Germany. Today, however, seltzer is simply well-filtered tap water with artificially added carbonation. Club soda is also artificially carbonated but contains other additives as well, including sodium bicarbonate, sodium chloride, sodium phosphate, sodium citrate, and sometimes light flavoring. Artificial carbonation was first introduced in 1767 by an Englishman, Joseph Priestley, and was commercialized in 1807 by Benjamin Silliman, a Yale Univ. chemistry professor, who bottled and sold seltzer water. After 1830, sweetened and flavored (lemon-lime, grape, orange) carbonated drinks became popular. In 1838, Eugene Roussel added a â€Å"soda counter† to his Philadelphia shop; by 1891, New York City had more soda fountains than bars. In 1886, John S. Pemberton, an Atlanta druggist seeking a headache and hangover remedy, added kola nut extract to coca extract and produced Coca-Cola. A pharmacist named Hires invented root beer in 1893. Today, heavily sweetened, carbonated drinks, or sodas, are among the most popular beverages in the world. In the last two decades, the introduction of diet drinks containing artificial sweeteners has increased sales of carbonated beverages. Annual Coca-Cola sales alone total more than a billion dollars, and sodas account for one-fourth of the annual sugar consumption in the United States. Soft drinks or carbonated drinks can be found most anywhere in the world, but nowhere are they as ubiquitous as in the United States, where 450 different types are sold and more than 2.5 million vending machines dispense them around the clock, including in our schools. The American Beverage Association says that, in 2004, 28 percent of all beverages consumed in the U.S. were carbonated soft drinks. Beverages are carbonated for various reasons. Many people find the fizzy sensation to be pleasant and like the slightly different taste that carbon dioxide provides. Carbonated beverages, particularly naturally carbonated spring water, were once thought to be health tonics, and the effervescence can help soothe an upset stomach. To keep the carbon dioxide dissolved, cans and bottles of soda must be kept under high pressure. Containers might explode when shaken, because of the build up of the gas, or the beverage might spray out when a shaken container is opened. The carbon dioxide in a carbonated beverage also causes people to burp after they drink it, because the gas is released after being ingested into the body. II. Types of Carbonated Drinks A. Soda – Many people begin to drink carbonated beverages in childhood with a first sip of Coke, Sprite or Dr Pepper at a birthday party. B. Coffee – Although the ventures didn’t succeed, Starbucks tried to introduce a carbonated coffee beverage called Mazagran and Coke attempted the same thing with Kona. C. Carbonated Water – Carbonated water (also known as sparkling water, fizzy water and seltzer) is popular among weight-conscious or other people who want to avoid sugar sodas. It is available plain and in a variety of light flavors, like lemon, raspberry and vanilla. D. Sparkling Wine (Champagne) – Sparkling wine—or champagne, depending on where the beverage was produced—is the drink of choice for celebrations and also pairs well with light dishes like fish or chicken. E. Energy Drinks – Enviga, Red Bull, Jolt and Monster are carbonated drinks that have stimulants that help energize. F. Juices- You can buy juice that has carbonation but check their nutrition labels to see how healthy they are. One example is the Nantucket Nectars line of lightly carbonated juices called Nectar Fizz. III. Technical Feasibility A. Business Location Location to setup a Carbonated Drink Distribution is on a urban area where everybody can have an access buying drinks. Location can be on a beach for summer is coming everyone wants cold drinks. IV. Organizational Feasibility A. The legal status of business play an important role in any setup; the proposed Carbonated Drink store setup is assumed to operate as a Franchise of bigger organizations. V. Conclusion Carbonated Drinks are what most people want. Drinks like this will consumed by most of people especially in urban area where it is now the trend.

Branding britian Research Paper Example | Topics and Well Written Essays - 500 words

Branding britian - Research Paper Example The IMC dimensions in the video advert on Great Britain include the voice, the interactions as well as the lucrative nature of the long term relationships formed. Also included is the exploration of the highlight using the IMC Development theoretical model. This involves looking at the orientation of the brand, the promotion, the end results of the brand, as well as the financial end results (Moriarty, 2012). For instance, our report talks about the sounds of Britain that have been known to define the tourism sector greatly. Such include the ticking of the clock, the mixing of tea and coffee, the passing of trains and cars, ringing of bells and cheering of games by fans. Using one voice means bringing together the marketing objectives with only the intention of directing the audience towards the objective of the promotion. According to (Moriarty, 2012), having one voice is very crucial, and it means that the communication instruments used have been able to convey clear ideas to its audience. The written texts displayed coincide with the pictures provided. The graphics, for instance, at the beginning of the video whereby there is a display of the Great Britain airports with visitors checking in balances with the simultaneous written message about the increase in visitor spending. This is seen during the first 20 seconds into the video, in which there is a narration of a story of a boy who travelled to a faraway place, but there is no link provided between this and the overall marketing objective. This is the same for the mention of the land rover defender, halfway into the video without mention of its relevance. On the other hand, having the intervie ws towards the end of the video has successfully avoided overloading the audience with information. Interactivity improves communication as part of marketing by making it possible for the audience

Martin Luther King The World House Essay Example | Topics and Well Written Essays - 500 words

Martin Luther King The World House - Essay Example This paper examines the â€Å"world house† to provide an analysis of the value and other fundamental assumptions. The article conceptualizes people to live in two realms, the internal, and the external. The inside has spiritual ends characterized by morals and values while outside is characterized by technology. Materialism subjugates the inner man hindering the growth of the soul. Thoreau, as quoted in School life website, agrees with this in his report to summarise the present life, â€Å"improved means to an improved end† (School life web). It is true that modernization block spiritual growth, which in return nurtures people with a selfish character that do not for their fellow human beings have to go through every day. A 2007 study on racism shows that racism continues to pervade Americans society and that law by the state do not play their role in its prevention (ACLU web). Therefore, the idea of encouraging countries to fight poverty and other problems in developi ng countries is pertinent. As Luther presents the problem of poverty that may inhibit people to live in the world house properly, he presents the extent to which poverty is sinking in neighborhoods. Well, it may not be true that two-thirds of the world go to bed hungry every night, but at least a substantial number have no homes and go to bed hungry. The impression he makes by his quest to solve this poverty problem is that every person has the caring heart like him and will work towards ending poverty. The resources available to the rich nations can help developing countries come up with the key to end poverty. However, are they willing to help? Martin appeals to the audience using his trustworthy character, emotions, and logical reasoning.

Richard Nixon's Foreign Policy During the Cold War Essay

Richard Nixon's Foreign Policy During the Cold War - Essay Example Elsewhere, communist political influence was spreading further in Latin America. The rise of Marxist leader Salvador Allende in Chile during 1970 was troubling the United States. By this time, President Nixon developed his own foreign policy called the â€Å"Nixon Doctrine.† In his speech, President Nixon (1969) stated these points as his main focus in foreign policy: Before any American troops were committed to Vietnam, a leader of another Asian country expressed this opinion to me when I was traveling in Asia as a private citizen. He said: "When you are trying to assist another nation defend its freedom, U.S. policy should be to help them fight the war but not to fight the war for them." Well, in accordance with this wise counsel, I laid down in Guam three principles as guidelines for future American policy toward Asia: - First, the United States will keep all of its treaty commitments. - Second, we shall provide a shield if a nuclear power threatens the freedom of a nation allied with us or of a nation whose survival we consider vital to our security. - Third, in cases involving other types of aggression, we shall furnish military and economic assistance when requested in accordance with our treaty commitments. ... The goal of Nixon’s foreign policy is to provide military and technical support to nations who are against Communist influence without sending US military personal to participate. Any direct intervention by the US military towards such conflicts would increase tensions to the already heated international political environment. Despite Nixon’s seemingly hawkish approach toward Communist nations, he found that realistic diplomatic approaches were also necessary. Nixon knew that resorting to military action against Soviet Russia and China would be catastrophic, even though it was clear that the Russians and Chinese were helping North Vietnam fight the US forces in South Vietnam. Regardless, there were heated tensions between Soviet Russia and China during that period. Research by Gilliland (2006) pointed that â€Å"as a realist, Nixon saw the potential benefits of a new relationship with China as a way to pressure the Soviets on many issues, and to expand trade between bo th nations† (p.14). Nixon’s foreign policy doctrine had various effects. First, it brought the era of Detente during the Cold War. The detente was the foreign policy of Nixon. Its purpose is to work on and improve a diplomatic atmosphere of  cooperation and normalization between the United States and the communist nations of Soviet Russia and China. A report made by the University of Virginia’s Miller Center (2012) conveyed: The announcement that the President would make an unprecedented trip to Beijing caused a sensation among the American people, who had seen little of the world's most populous nation since the Communists had taken power. Nixon's visit to China in February 1972 was widely televised and heavily viewed. It was only a first step, but a decisive one, in the budding

Healthcare finance Assignment Example | Topics and Well Written Essays - 250 words

Healthcare finance - Assignment Example Variability in contribution further implies variability in marginal cost equation because contribution is an element of the equation. In addition, contribution has direct impact on profit and change in the environment, with volume remaining constant, means lower profit to volume ration because of lower contribution. Further, reduced marginal cost, due to discount the discounted fee for service environment shifts the break-even point. Consequently, contribution influences change in the other three elements of the analysis (Gapenski, 2008). Ability to identify factors to cost is one of the important attributes of cost drivers. This allows for cost determination and ability to control costs. Another important attribute of an effective cost driver, which transcends to effectiveness of cost allocation, is the ability to identify the level at which cost occur, a feature that facilitate understanding of costs and their control (Gapenski, 2008; Kinney and Raiborn,

Legalization of marijuana Essay Example | Topics and Well Written Essays - 1500 words

Legalization of marijuana - Essay Example In the United Kingdom, there is a push to have marijuana as Class B drug, legalised. Conversely, there are others such as Steve Rolles who are arguing that Marijuana can be legalised without experiencing the drawbacks that would accompany that move, if the UK marijuana market is regulated with an aid of strict and feasible framework. Steve Rolles is the Transformation Drug Policy Foundation’s Senior Policy Analyst. However, presently, the UK law stands as an impediment to Rolles’ postulation, given that the law criminalises recreational use and possession of marijuana. It is for this reason that many cafes selling marijuana are open, run clandestinely and immediately closed. Indications that the United Kingdom, particularly Britain may review its legal stand on marijuana is underscored by the Deputy Prime Minister, Nick Clegg stating in February that the UK would explore viable alternatives to the wholesale proscription of drugs and that Britain was going to be the cen tre of the debate. There is a myriad of reasons being bandied as the reason for the legalisation of marijuana. First of all, there are those who argue that the legalisation of marijuana would help Britain save billions and this would therefore an economic value to the United Kingdom. Behind this argument is the rationale that decriminalising cannabis sativa will open up many marijuana-related businesses. These businesses would make profits which in turn would be taxable by the federal government. The rationale of this argument is upheld by the fact that the state of Colorado announced in March that it had collected more than one million pounds in taxes. This tax revenue was obtained by taxing marijuana businesses that were newly legalised and sold the drug for recreational purposes. According to Danovitch, political expedience also informs the push for the legislation of cannabis sativa. Legalisation of bhang has become a strong issue in Western Australia’s Senate