Genetic Engineering is a Process of Altering Genetic...

INTRODUCTION: Genetic Engineering is a process where an organism’s genetic material is altered by introducing a new DNA. It is where a gene is artificially removed from one organism and transmitted into another using biotechnology. Its goal is to provide with one or more traits that are not found in recipient organism, giving it the ability to perform a certain action, which the organism in nature cannot. DNA and proteins are very important aspects in order to understand genetic engineering. DNA is the genetic material that is found in every organism. It is located in the nucleus of every cell. It is made up of four complimentary bases, Adenine to Thymine and Guanine to Cytosine. These four bases help make the genetic code by providing information for the cell and essential proteins that an organism requires in order to survive. Some proteins act as enzymes that can help speed up the reaction. The genetic code is similar in every organism which benefits in the process of genetic engineering . When a gene is transmitted into the â€Å"recipient† organism through the means of transformation, the similarity of the code allows the â€Å"recipient’ organism to express the specific trait. Some bacteria use transformation by acquiring the naked DNA from the environment and alter their genes by attaining new traits. Escherichia coli, also known as E.coli is a bacterium that lives in the intestine of warm blooded organisms that causes sickness and several diseases particularly in the weakShow MoreRelatedCross Pollination and Plant Mutation985 Words   |  4 Pagesplants, from protein structure, to altering genetic coding, to adding new types of genetic codes from different organisms, to now messing with enzymes in plants. Genetically modified plants do often carry desirable traits but the issues with control, cross pollination, and pest and disease adaptation and mutation out weights the little benefits genetically modified plants offer. A genetically modified organism (GMO) is an organism that has had their genetic material tampered with and modified by peopleRead MoreWhat Is Genetic Engineering?954 Words   |  4 PagesWhat is genetic engineering? Genetic engineering is the modification of an organisms genetic composition by artificial mans, it often involves the transferring a specific traits- genes from one organism to the other- this could be a plant or an animal. It is the deliberate modification of the characteristics of an organism by manipulating its genes- the genetic material. What is genetic engineering used for? It is used to change the genetic makeup of cells which spontaneously includes the transferRead MoreGenetic Engineering Research Paper1341 Words   |  6 Pagesgenes from one creature to another. This is called â€Å"genetic engineering.† Genetic Engineering is prematurely applied to food production. There are estimates that food output must increase by 60 percent over the next 25 years to keep up with demand. Thus, the result of scientist genetically altering plants for more consumption. The two most common methods for gene transfer are biological and electromechanical. â€Å"Early experiments all involved changing DNA using bacterial vectors†(Randerson, 2001). ThroughRead MoreEssay On Genetically Modified Crops1370 Words   |  6 Pages Their genes (DNA) are modified through genetic engineering methods with an objective of introducing a new trait that is not found in the natural species. Genetic engineering is the manipulation of the genes of the crop by use of biote chnology. First, genetic engineers select which genes they want to insert into the crop and then a genetic screen is done to determine the potential genes. Genomic sequencing technique is used to find the suitable gene that can be used in the process. The next stageRead MoreBiology Assignment : Gene Therapy1476 Words   |  6 PagesGene Therapy Biology Assignment FINAL COPY By Hunter Alker 9S For countless generations, genetic diseases have been ruining people’s lives with these abnormal conditions being able to severely mutilate, disable or kill them. Genetic illnesses are most commonly due to mutations in the DNA sequence that occurs during replication or due to environmental factors such as radiation. [10] Though an affected patient might not have to live with their illness for their whole life as the human genome has theRead MoreThe Use Of Genetic Modification Of Organisms1070 Words   |  5 PagesThe use of genetic modification of organisms is the process of extracting deoxyribonucleic acid from an organism and combing fragments (genes) of it with DNA of a separate organism. Consequently introducing new characteristics into the separate organism which alter its phenotypes and genotypes, furthermore when bred it will provide it’s offspring with different genotypical and phenotypical traits due to its parent/s alteration. The repercussions of genetic en gineering with the intentions of increasingRead MoreGenetically Modified Foods1693 Words   |  7 Pagesthat come from organisms whose genetic material has been modified in a way that is not natural. Introducing a gene from a different organism to foods is an example of a way that genetic modification is used. This type of genetic engineering involves altering, transferring, and recombining genes from disparate organisms. It is said that genetic modification is to be one of the most advanced uses of technology to ever been devised. There are two common food genetic modifications one is for herbicideRead MoreShould Parents Use Genetic Engineering Be Select The Characteristics They Want For Their Children?1945 Words   |  8 Pagestopic: Should parents be able to use genetic engineering to select the characteristics they want for their children? With the development of medical studies within genetic engineering, our planet has transformed more than ever in our society, with development are major transformations of diseases, studies and having privileges to change their future child’s genetics before they are even born using a type of engineering called genetic engineering. Genetic engineering is the direct manipulation of an organism’sRead MoreEssay on Cracking the Genome of Genetically Modified Foods1471 Words   |  6 Pagesbeen improved by selective breeding, a process by which humans breed other animals and plants for certain traits, but the modern marvels of GMOs and transgenic plants have come to light in just the last few decades. Selection procedures have achieved huge differences in form and genetics of a single species for instance the mule, a cross between a male donkey and a mare has been used in Europe for more than 3,000 years (GM Education). Modern genetic engineering started back in 1973 when S tanley CohenRead MoreThe Debate On Human Genetic Engineering2124 Words   |  9 PagesLong Stance Paper on Human Genetic Engineering The debate on whether human genetic engineering should be researched and used as the main alternative solution to disease have been going on since the creation of the human genetic engineering phenomenon. The ethical question is clear: should money be invested in human genetic engineering and should we research it at all, even if it is formally criticized by all monotheistic religions? The ethical principles in conflict are beneficence (people with

Sophocles Antigone By Sophocles - 967 Words

Tragedy in Antigone Antigone is one of the greatest Greek tragic plays by Sophocles. The play portrays two main characters, Antigone and Creon, who undergo tragedy in the play. Various arguments have been put forth regarding who amongst the two characters is the actual tragic hero in Sophocles’ Antigone. A number of people are for the idea that Creon qualifies since he does possess the real characteristics of what tragedy is all about, while numerous others believe that Antigone is the actual hero in tragedy because Antigone is the title of the play. Critic Robert Heilman defines â€Å"tragedy† as â€Å"the situation in which the divided human being faces basic conflicts, perhaps rationally insoluble, of obligations and passions; makes choices, for good or for evil; errs knowingly or involuntarily; accepts consequences; comes into a new larger awareness; suffers or dies, yet with a larger wisdom†. Basing on this exemplified definition of tragedy, Antigone happens to be the perfect e xample of tragedy in the play. Antigone is a character who has tragic flaws that assist in her downfall, however with strong will and braveness. The opening scene of the tragedy is introduced to the audience by the protagonist, Antigone. She is engrossed in initiating a proper burial for Polyneices, her dead brother. Antigone appears determined and is strong willed to break King Creon’s orders, even on death penalty. Antigone has the passion to break the law for what she thinks is right, in moralShow MoreRelatedSophocles Antigone By Sophocles Essay1869 Words   |  8 PagesIn Sophocles’ play Antigone, two brothers, Eteocles and Polynices fight for the thrown of Thebes. The war comes to an end when both brothers die fighting for the honor, and their uncle Creon becomes the king of Thebes. Upon his coronation, Creon issues a decree that Eteocles, the former king of Thebes, will be honored with a traditional military burial, while his brother Polynices will be â€Å"left unwept, unburied, a lovely treasure for birds that scan the field and feast to their heart’s content† (SophoclesRead MoreSophocles Antigone By Sophocles1892 Words   |  8 PagesAntigone †¢ Title: Antigone by Sophocles †¢ Genre: Play; Tragic drama †¢ Historical context: Written circa, 442 B.C.E. in Athens Greece. Performed circa, 441 B.C.A. Its literary period was classical. While Antigone was the first written of Sophocles’ three Theban plays, it was the last of the trilogy. It was performed during a time of national unrest. Sophocles was appointed to serve as a general in a military crusade against Samos. The significance of the historical events during that timeRead MoreSophocles Antigone By Sophocles1495 Words   |  6 PagesAs one of the most famous tragedies ever written, Antigone, by the Greek playwright Sophocles, has received much notoriety as well as much speculation. Set in the city of Thebes after a devastating civil war between the brothers Polyneices and Eteocles, the play begins after the brothers’ deadly struggle for the throne. Polyneices and Eteocles have already caused the undue deaths of one another, and without another man in their immediate family available, their uncle Creon trav els to Thebes to seizeRead MoreSophocles Antigone By Sophocles964 Words   |  4 PagesIn â€Å"Antigone† by Sophocles, a famous ancient Greek tragedian, the main character, Antigone, demonstrates a prohibited action in a strict, male-dominated society. Greek civilization upheld strong values and rules that were designed to enforce orderly behavior among its people. There were state laws created by the King, Creon, and divine laws created by the Gods. Divine law was superior to the king laws, and if that rule was disrupted, eternal consequences could ruin an individual. In this societyRead MoreAntigone by Sophocles1059 Words   |  5 Pages In the book Antigone, Creon and Antigone can be considered as the tragic heroes of the play. Antigone is considered the tragic hero because of the characteristics she shows such as her ambition to defeat Creon, Creon shows more of the characteristics clearly. Creon is the king of Thebes. He is also Antigones uncle. Creon became king after a fight between Eteocles and Polyneices. One may see Creon as a harsh and controlling ruler, but he is not good nor bad because he shows signs of both like whenRead MoreAntigone, by Sophocles1997 Words   |  8 PagesThe death of Antigone is truly a tragic episode in the Theban Plays, where she hung herself with a woven linen of her dress. By convention, her death would be characterized with feminine quality. However, Antigone, one of the few female characters in the book, possessed distinguishable female characteristics that are as remarkable as a male hero. Antigone was determined when she made up her mind to bury her brother. She was an agent o f her words and took up the risks that accompanied to her deedsRead MoreAntigone By Sophocles Antigone1478 Words   |  6 PagesThroughout Antigone, Antigone is a presented as a strong woman who is both dedicated to her family and her community. That said, there is much conflict between these two dedications. In this paper, I will give examples of Antigone’s different individual responsibilities and her philosophies and explain how those conflict with the commitment that she is to have to her community and indirectly, her king. Ultimately, I will argue that Sophocles demonstrated his values of family, the way of the godsRead MoreAntigone By Sophocles Antigone912 Words   |  4 PagesIn Sophocles, â€Å"Antigone† begins with the stages of grief as Antigone mourns the loss of her two brothers, Polyneikes and Eteokles, who die simultaneously in face-to-face combat in Thebes. Eteokles dies with honor fighting for the Thebesians and is honored with rituals and a proper burial. The body of Polyneikes, who attempted to burn the city of Thebes, is left for the dogs and birds to savage. Thesbesian’s law forbids anyone giving a traitor, like Polyneikes, a proper burial, for that itself isRead MoreAntigone by Sophocles622 Words   |  3 PagesIn the playwright Antigone by Sophocles, the characters reveal their values while exposing a life lessons through their actions, dialogue, thoughts ,and effects on others. Antigone starts with two brothers, Eteocles and Polyneices, being killed at battle. Creon, the king of Thebes, declares that Eteocles’ death will be honored and Polyneices’ dishonored. He instead will lay unburied to become the food of animals. When the play opens, Antigone takes Ismene, Antigone and Ismene are sisters of the deadRead MoreAntigone, by Sophocles996 Words   |  4 PagesIn Sophocles’ play, Antigone, the main character uses rhetoric to effectively persuade her audiences to sympathize with her. In the play, Antigone’s brother, Polyneices, dies a traitor to the Theban people. The king, Creon, decrees that no one is to bury the traitor despite the necessity of burial for proper passing into the afterlife. Believing that Creon’s decree is unjust, Antigone buries her brother. When she is brought to the king, Antigone uses this speech in defense of her actions. In

I’m proud to be Scottish Free Essays

Why am I proud to be Scottish? There are many different things that make me proud to be Scottish like the pride of watching the National Football Team perform at Hampden, singing the national anthem, being proud of Glasgow being chosen to host the Commonwealth Games. All of these types of things and many more contribute, not just to me but to millions over Scotland, to people being proud of their Scottish heritage and nationality. I feel very patriotic now but when I was younger I never thought I’d ever feel so passionate and ready to speak out and defend my country as I do today. We will write a custom essay sample on I’m proud to be Scottish or any similar topic only for you Order Now When people ask where I come from, I do not hesitate in telling them that I’m from Scotland as I never get embarrassed at all when confronted with those types of questions. This is the type of person I like to be and this is very evident. Why do I feel like this? Why do I all of a sudden feel proud of my nation? It all started one day my friend and I went to a Scotland v Czech Republic game in 2011 at Hampden for the first time. Before the game I never knew a thing about this â€Å"national pride† that everyone was so fond of. But approaching Hampden and seeing all of these thousands and thousands of fellow Scotland fans swarming around the stadium was what flipped the activation switch; from that moment on I was hooked. It made me feel part of something, like to be involved in something as big as this. Once in the stadium and the teams emerged the feeling of â€Å"I am Scottish† kept growing inside of me. The smell of ‘Hampden pies’, which I was later informed by a beer bellied old man to be a very deer scotch pie, that typical encounter is the sort of thing you would get only in our Scotland. The key overwhelming factor which locked in my first thoughts was when the national anthem rang out around the ground; it gave me goose bumps as I stood in unison with 52 thousand other proud Scots. The game finished 2-2 with a complete joke of a last minute goal by the opposition which virtually ended our hopes of qualification. I knew that I was changing into this type of passionate individual I could just tell it as every bad decision from that ‘referee’, or clown as we like to call him, actually was called everyone including me and my friend roared at the pitch to make sure that the ref knew that he was wrong. Now do not think that I am a football casual or a little thug who shouts abuse at people because I‘m angry because I definitely am not, what I just said may give that impression but that is just an example of what being passionate about your country can do to you. The final whistle went and even though fans booed, and people said things you couldn’t imagine about the manager and the referee, I still felt proud and that I had accomplished something of unlocking a deadlocked passion inside of me. This was one big occasion of why I started to become proud of being Scottish. Now there is a lot to be proud of about being from Scotland. Not just the things that go on or the beautiful scenery, but also the people. A lot of famous figureheads of the World are actually Scottish: Former UK Prime Minister Gordon Brown, Andy Murray the tennis player, Kenny Dalglish, Sir Alex Ferguson, Paul Di Resta, Sir Jackie Stewart and finally the greatest British Olympian Sir Chris Hoy, and much more. This proves that it is not unheard of to be proud of being Scottish. As with these legends and idols being representatives, if you will, of how good Scotland can be. Recently The Scot Andy Murray and World Number 3 won his first ever Grand Slam trophy, which would make anyone including myself proud to be Scottish and to be able to say you come from the same country as the US Open Champion or Sir Alex Ferguson is just a great feeling. Therefore this also contributes to me personally being very proud of my nation. Now one of the reasons that I did not think about until recently is the political side of Scotland, of how we are sort of separate from the UK government in some parts with devolved powers when up here we have the SNP Government etc. With Scotland having a separate government, it gives us sort of an edge of England as we get lots of things they don’t which is actually pretty good because us Scots always love to get one up on them! We get free prescriptions whereas in England they have to pay to receive the exact same stuff we get for free, Scots get University tuition for free but again in England they do not they have to pay thousands and thousands of pounds for their extended education, which from my point of view is fantastic as I plan to go to University when I leave school so I can get it for free. Finally the elderly get free healthcare in our great nation and once again down there they have to pay massive sums of money for it. This is a very positive aspect of being Scottish and makes you very proud over the rest of the UK to have all those facilities at your disposal whenever you may need them. Also with an upcoming referendum on whether Scotland should be independent from the rest of the UK, it gives you a sense of pride to know that you’ll have the chance to vote on your country’s future and take part in such a big event and possibly have the final say in Scotland’s history with which way you vote. However, being Scottish does have its downfalls believe me. Starting with the football element of NEVER having a lucky chance unfortunately and just not having the ability to make that last step towards a major tournament which does fill you with embarrassment at times. Another downfall is the weather; I can guarantee that I speak for near enough everyone in Scotland when I say, the weather is completely dreadful. We all hate Scottish weather when all we get is rain; wind and just depressing weather 363 days of the year and those occasional two days of either snow or cold son. This therefore is a big factor of Scottish people not being proud of this country with the dyer weather. Finally the stereotypes. I bet you were all waiting for me to bring this up, Scots are constantly stereotyped to be ginger haired, irn-bru addicted, kilt wearing people when that is completely out of context and so far from the actual truth. These are some of the reasons as to why some people are not proud to be Scottish but there are many more proud moments than there is moments of non-proudness for us Scots. In reflection, I am very proud to be Scottish and have no reason whatsoever not to be proud. With many people on my side I think it is fair to say that most people love Scotland even with its downfalls but that’s just what makes Scotland what it is and we would not change it for the world, well maybe the weather. I feel more patriotic about my country even more now than before. Meaning probably more people have this view aswell. How to cite I’m proud to be Scottish, Papers

Bad Things That Happen To King Essay free essay sample

, Research Paper Why do bad things happen to good people? The bulk of society believes that there are no logical replies to this inquiry. The worst can go on to the best of us, for no peculiar grounds. Unfortunately, this is non ever the instance. In William Shakespeare # 8217 ; s # 8220 ; King Lear # 8221 ; , the chief character, King Lear, who claims to be # 8220 ; a adult male more sinned against than transgressing # 8221 ; , is responsible for his ain ruin ( 3.2.60-61 ) . Though a good male monarch, Lear # 8217 ; s actions do his household and land to fall apart. The wickednesss committed against King Lear are a consequence of his personal mistakes of heedlessness, sightlessness, and folly. King Lear # 8217 ; s hot pique and hasty determinations play a important function in his autumn from grace. His old age has caused him to act impetuously, without any consideration for the effects of his actions. When Lear asks his devoted girl Cordelia to show her love for him, he becomes disquieted with her because she can non set her feelings into words. We will write a custom essay sample on Bad Things That Happen To King Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He does non recognize that she cares profoundly for him and disinherit her by stating, # 8220 ; Here I disclaim all my paternal attention, proximity and belongings of blood, and as a alien to my bosom and me hold thee from this for of all time ( 1.1.120-123 ) . # 8221 ; It is merely subsequently, when Cordelia has left him, that Lear realizes he had made a incorrect determination. In another tantrum of fury, Lear tries to assail Kent, his most loyal retainer, for back uping Cordelia. Without sing Kent # 8217 ; s wise words, Lear draws his blade and warns Kent non to come # 8220 ; between the firedrake and his wrath # 8221 ; ( 1.1.130 ) . This foolhardy behavior causes Lear to lose a valued and trusty follower. Without a uncertainty, Lear # 8217 ; s rash behavior contributes to the agony he endures at the custodies of others. Another folly displayed by Lear is that of sightlessness. He is nescient to the true feelings and purposes of his closest household members. When Regan and Goneril shower him with false congratulationss and declarations of their love, he selfishly believes them and establish his division of the land on their fallacious words. Finally, nevertheless, Lear’s bosom is broken when their true nature is exposed. Lear repeats his error of sightlessness when he fails to recognize that Regan and Goneril are plotting against him. The two sisters deviously agree to â€Å"hit together† and take full control of the land ( 1.1.332 ) . Had Lear â€Å"seen† better, he would hold realized the true purposes of his girls and saved himself from enormous heartache. Above all, Lear # 8217 ; s folly is the cause of his ruin. His unlogical determinations cause pandemonium in the land. Though he means good, Lear does non believe rationally when he decides to manus over his power to his girls before he dies. Lear was excessively speedy to step down from the throne and did non recognize that a bloody power battle would result. In add-on to losing his rubric, Lear is besides left without a place when he divides his land. Lear greatly regrets his determination when both Goneril and Regan refuse to maintain him in their places and force him to confront a awful storm without shelter. Lear is besides rather foolish when he banishes Kent for back uping Cordelia and proposing that the male monarch reconsider his determination to disinherit her. Lear subsequently wishes that he had non driven Kent off as he realises that Kent is one of the few people that respects him. Though he had good purposes, Lear ab initio made foolish determinations that subsequently caused him to endure great hurting. King Lear # 8217 ; s heedlessness, sightlessness, and foolishness provoke others to perpetrate wickednesss against him. Were it non for these mistakes, his household and land would hold continued to boom.

The Trends of Courtesy in Different Parts of the World

This article is discussing the trends of courtesy in different parts of the world, and the author examines how humans around the world are cultured (where courtesy is concerned). This is because the article investigates contexts in which courtesy should be shown by people to other people.Advertising We will write a custom book review sample on The Trends of Courtesy in Different Parts of the World specifically for you for only $16.05 $11/page Learn More The main point of this passage is informing people about courtesy in the world. Courtesy is shown more in developed countries than in developing countries. For instance, courtesy is high in America and Europe as compared to Asia and Africa. This passage is organized such that it has an introduction and development of the argument. The passage starts by citing some situations that courtesy is required. Therefore, the reader develops a clue of what will be discussed. The lady in Mexico does not hold open th e door, the sales attendant in Seoul thanks the buyer and a young lady in Toronto stops to help a lady pick her papers. This passage is written such that the tone calls a person to be courteous. The purpose of the passage is to get people to understand the importance of courtesy and act on areas that need one to be courteous. The writer takes a global point of view to show that courtesy should not be restricted to some places only. Courtesy is very important as it makes people live in harmony. The trends of courtesy in a given society affect the courtesy of other people since people follow the norms of the society. Therefore, if people from a certain society are not courteous, the next generation will also not be courteous. This article is very informative. Reading this article will make a person conscious of the importance of courtesy in the world. It will also make a person predict the reception of the people where that person wishes to visit. This book review on The Trends of Courtesy in Different Parts of the World was written and submitted by user Tianna N. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Motorcycle Diaries Review Essays

The Motorcycle Diaries Review Essays The Motorcycle Diaries Review Paper The Motorcycle Diaries Review Paper Life. What is it? What does it mean? Does it define our very existence? Is it the minds most dwelled upon subject? Is it not the question that every human being regardless of race, color, ethnicity or gender attempts to figure out? It is what Ernesto Guevara (Gael Garcia Bernal) and Alberto Granado (Rodrigo De la Serna) set to find out on their journey of South America in the film â€Å"The Motorcycle Diaries†. Ernesto Guevara is a young, good looking medical student from Buenos Aires, Argentina, armed with an immensely strong will, an intense desire to explore and discover, while focused on learning about and making a difference in the world around him. Alberto Granado is a relatively young biochemist, also from Buenos Aires, who is very close friends with Ernesto and his family. He is a radiant, fun loving character who although is not as good looking as his younger comrade, makes up for it with his â€Å"let’s do it at all costs† attitude and someone who shares the fundamental beliefs of expiernceing life and making a difference in the world with Ernesto. He, as well as Ernesto, leaves a tremendous impact on the viewer. The movie directed by Walter Salles and released in 2004, begins in 1951 with the two ambitions filled thinkers, packing for their journey encompassing the entire South America. After the packing concludes and a few minor scenes pass, Ernesto waves goodbye to his family, boards Albertos motorcycle called â€Å"The Mighty One† and with that the two are off to face the answer’s to life’s most unanswered question, Itself. The two explorers begin their journey across their native country with their hopes high and minds churning at full throttle. They ride â€Å"The Mighty One† like outlaws through the open road, enjoying life at its climax with no regrets. A few days later they arrive in Miramar, Argentina to be greeted by Ernesto’s girlfriend Chichina Ferrreyra. Ernesto is deeply in love with this woman. The relationship between Ernesto and Chichina is almost fairytale like, as if destiny was steering its path. Ernesto and Chichina share a very sexy love scene, without the sex, letting the viewer know that he or she is not witnessing puppy love, but a real and everlasting bond between the two characters. Ernesto gets lost in his love, temporarily forgetting the reason of his journey, only to be reminded by Alberto. With Alberto’s wakeup call the two are back on the road, except with more luggage, the test of Ernesto’s love for Chichina. As the two men continue their amazing journey, they encounter various hardships and mountain- like obstacles in their way of making it to Peru to volunteer in a Leper colony. This is the climax and defining part of the movie. The answer of their entire quest is answered in the scenes in this section of the film. From this point until the end of the film, we realize what Life really means. Events that show true humanity and compassion occur here. The impact of these events is so strong, that it could even change the way a viewer looks at daily life. This film would definitely be categorized as a â€Å"must see†. During the communist uprising in the 1950’s, many people did not see the poverty and injustice that was going on at the time. This is heavily supported by the movie as well as the movie review in the â€Å"New York Times†. The times tells us of Ernesto (Che) seeing this and giving his life, to introduce the end, to these atrocities. They state â€Å"At the end of the film, after his sojourn at the leper colony has confirmed his nascent egalitarian, anti-authority impulses, Ernesto makes a birthday toast, which is also his first political speech. † In this speech is when he highlights these problems. This type of subject is a great selection to be exposed to the entire world and one of my favorite parts of the movie. The reason for this is, when hardships of different peoples are exposed, more often than not, something is done about them and they end. Also, witnessing this gives you an understanding of purpose, of life, that no word in language can describe. One just has to watch the movie to attain this incredible life changing understanding. The filming and directing were amazing parts of the movie. Throughout the entire film I felt as if, I too were traveling with Ernesto and Alberto. The exposure of the different beauties of some neighboring countries in South America drove home Che’s main idea he formed while on his trip. This was the idea of a united South America. In other words this wonderful directing portrayed the idea that all things alike, in other words family, should come together. So in this case all things beautiful (the countries shown in the film) should be united. I must say that I loved this film, however everything has its faults. The only thing I can say that I didn’t like was the history given at the end. Che went on to become a communist revolutionary in Cuba, violently helping kick the United States out. This is supported by real information given at the end of the film in text. I feel somewhat disappointed that a man of such intellectual prowess as Che would result to violence for an answer to what he saw as lives problems. He had gone from a promising young medical student to a communist radical, however I must say that he was seen be people of other backgrounds as a hero for later changing his ways to non violence. This is stated on the website www. science. jrank. org. It says â€Å"Ches theory contained an implicit criticism of most Latin American communist parties, which had all but abandoned revolutionary violence. † â€Å"The Motorcycle Diaries† was a life a changing film to me. It brings me no surprise that it was met with load of positive critical acclaim. Everyone wonders about life. We all ask that same question to ourselves. Well, it’s time to answer it. Bibliography 1. Marxism In Latin America. Marxism In Latina America. Other Free Encyclopedias. Web. ;http://science. jrank. org/pages/10094/Marxism-in-Latin-America-Foquismo. html. 2. Scott, A. O. On the Road With Young Che. The New York TimesMovie Review. The New York Times, 24 Sept. 2004. Web. http://movies. nytimes. com/2004/09/24/movies/24MOTO. html

My Mistrees Eyes are Nothing like the Sun Essay

My Mistrees Eyes are Nothing like the Sun - Essay Example tead of using negative words to express how much he loved his mistress despite her imperfections and short-comings, Shakespeare chose to use positive words in expressing how he truly feels and see his mistress. Rather than making use of typical words of praise using sweet words such as skin as fair as a pearl, hair like strands of gold, or see roses in her cheeks when describing his mistress, he chose to be honest when describing the physical attributes of his mistress. The only difference in this particular sonnet is that Shakespeare decided to make use of satirizing technique as he contrasted the beauty of his loved one to the beauty of nature. For example: The 1st line of the sonnet tells us that â€Å"My mistress eyes are nothing like the sun†. In line with this, Shakespeare compared his mistress’ eyes with the sun but after reading between the lines, it is clear that Shakespeare is telling us that his mistress’ eyes are totally different from the sun. In general, sun is known for its natural beauty when the sun shines as it glows. Even though the shape of his mistress’ eyes is as round as the sun, he is simply telling us that the glow of happiness is not present in his mistress’ eyes. Shakespeare also noted in the 2nd line of the sonnet that â€Å"Coral is far more red than her lip’s red† It means that the color of corals is more red than his mistress lips. In normal circumstances, a truly in-love poet would tell us otherwise. Looking at 7th and 8th line of the sonnet, Shakespeare said that â€Å"in some perfumes there is more delight; than the breath with which my mistress reeks†. He also described her mistress as one that has dark-colored breasts, coarse hair, pale skin, and harsh voice. (See lines 3 to 6 and 9 to 10) Almost all the lines mentioned in the sonnet suggest that her mistress is not perfect physically yet he managed to accept her as who she is and enter into a relationship with her even though he is already married. Even though

Legal Advice Case Study Example | Topics and Well Written Essays - 1500 words

Legal Advice - Case Study Example Harvey Carpets Ltd has agreed to provide the financial support to enable the Football Club to build a new stadium. The Football Club is at a loss as to how where to start in proceeding with developing their new stadium and have turned to you for your advice. During your initial meeting with the Football Club you learn that they have very little experience of the building process but are familiar with the basic terminology. The Football Club has a budget in mind for the project and is keen for the new build to make a statement about the bright future the Club seeks to enjoy and to promote strong links with the community and local schools. The Football Club has obtained outline planning permission. i) The range of professional appointments the Trustees could make during both the pre-construction phase and during construction itself. It will be discussed which professionals should be appointed and how the choice is influenced by one's preferred procurement option. ii) The procurement options available for the design and construction of the stadium and details of one's preferred procurement option with supporting reasons for one's expressed preference should be discussed. The following report is written for the benefit of The Football Club with the aim that it can be used as a basis for discussion at their next Board meeting called to decide the future of the project. The Board is directly addressed. To the Trustees of the Board: As your advisor, I suggest that you hire three people immediately. These three people would be an architect, a contractor, and an accountant. The reasons for hiring each of these three people will become quite apparent very quickly. The reason one needs to get a good architect is paramount. A good architect on the project lays the foundation for everything else. "Architectural services should be calculated as part of the project cost, typically just under ten percent of the building budgetArchitects bring a global vision to the very complicated process of building'" ("Working With an Architect," 2010, p. 1). Ideally, one wants to choose an architect for the project who has character. In the same way this architect's character is, so shall your structure be. You want an architect who will be able to see the project through from inception to completion. Therefore, this person is going to have to envision the project as well as bring it to fruition. The architect has to have a good idea in mind of what the finished product is going to look like. Therefore, you must choose an architect who not only can produce physical plans for what a building will look like-but someone who has a vision. By vision, I don't mean that he can see well. By having vision, I mean that this architect should ideally have a good grasp of architectural principles such that he or she knows what makes a striking building, and how that knowledge can best be applied to your particular project. Now, in this instance, I would be

Marketing Concept to the 21st century Business of Starbucks Essay - 1

Marketing Concept to the 21st century Business of Starbucks - Essay Example This requires marketers to constantly upgrade their marketing tactics and strategies. In the 21st century, marketing is quite different from what it used to be a century before. One concept that has gained interest among the marketers is relationship marketing. Relationship marketing deals with developing long and lasting relationships with the stakeholders of the organization. One company that has truly adopted this concept is Starbucks that continues to provide services and products while remaining customer and employee oriented. This paper will delve on relationship marketing and its application within one specific organization which is Starbucks. Description of the Marketing Concept As competition is increasing throughout the world, companies have to constantly readjust their marketing strategies in order to gain an edge over the competition. In this era, companies are becoming increasingly people-oriented, that is, they develop their operations to suit the needs of their stakeho lders. These usually include in most cases the consumers and with new concepts developed, employees have also become the central focus on the companies. Employee oriented companies have become more common in the service industries where employees form the face of the company. Thus the concept of relationship marketing has emerged in today’s world that companies are increasingly adapting to in order gain a good share of the market. In relationship marketing, the aim of the company is not profit maximization but rather retaining good relationship with its stakeholders, specifically the consumers. Palmatier, 2008 defines relationship marketing as ‘the process of identifying, developing, maintaining, and terminating relational exchanges with the purpose of enhancing performance’. This relationship, though is falsely attributed to extend to only the consumers, is in fact developed with all stakeholders including the consumers, employees and the community. Gummesson, 2 002 further broadens relationship marketing to total relationship marketing where marketing is extended from CRM approaches to developing relationships with all stakeholders of the company. He defines the concept in the following terms, ‘Total relationship marketing is marketing based on relationships, networks and interaction, recognizing that marketing is embedded in the total management of the networks of the selling organization, the market and society. It is directed to long-term win-win relationships with individual customers, and value is jointly created between the parties involved. It transcends the boundaries between specialist functions and disciplines’ (Gummesson, 2002) In terms of the consumers, the aim of the company in relationship marketing is to develop long-lasting relationships. This is done by orienting the company to meet the needs of the consumers. Companies that aim at relationship building conduct regular surveys and feedbacks. The purpose of the se surveys is to better understand the customers and to align the operations of the company with the changing needs of the consumers. Companies practicing relationship marketing consistently innovate their products and services to better serve their customers. For example, recently many retail outlets have developed their Android presence. Consumers can easily download applications and order for their products through their cell phones conveniently.  

Importance of Personal Hygiene in a Pharmacy Workplace

Importance of Personal Hygiene in a Pharmacy Workplace Maintaining a comfortable environment in which all employees can work in is an importantpoor hygiene from employees can affect the overall performance of a team or impact on their colleagues and other people, particularly patients, with whom an individual comes in to contact. Keeping clean is essential for good health; poor hygiene can cause skin complaints,  unpleasant smells and bacterial or parasitic infections; poor dental care can also give rise  to bad breath. Unwashed clothes are often a source of undesirable smells. Staff should come work having attended to their personal hygiene each day with clean  clothes and hair and free from unpleasant odours. Clean uniform should be worn each day and replaced if it becomes soiled during a shift. Why should we pay attention to keep workplace/pharmacy environment clean? Keeping work environment clean reduces workplace hazards and help get a job done safely and properly. Unhygienic environment can frequently contribute to accidents by hiding hazards that cause injuries. If the sight of paper, debris, clutter and spills is accepted as normal, then other more serious health and safety hazards may be taken for granted. Housekeeping is not just cleanliness. It includes keeping work areas neat and orderly; maintaining halls and floors free of slip and trip hazards; and removing of waste materials (e.g., paper, cardboard) and other fire hazards from work areas. It also requires paying attention to important details such as the layout of the whole workplace, aisle marking, the adequacy of storage facilities, and maintenance. Good housekeeping is also a basic part of accident and fire prevention. What is the purpose of keeping pharmacy clean? Unhygienic and unclean work environment can be a cause of accidents, such as: Tripping over loose objects on floors, stairs and platforms Being hit by falling objects Slipping on greasy, wet or dirty surfaces Striking against projecting, poorly stacked items or misplaced material Cutting, puncturing, or tearing the skin of hands or other parts of the body on projecting nails, wire or steel strapping To avoid these hazards, a workplace must maintain order throughout a workday. What are some benefits of keeping pharmacy environment clean? Effective cleanliness at a workplace results in: Reduced handling to ease the flow of materials Fewer tripping and slipping accidents in clutter-free and spill-free work areas Decreased fire hazards Lower worker exposures to hazardous substances (e.g. dusts, vapours) Better control of tools and materials, including inventory and supplies More efficient equipment cleanup and maintenance Better hygienic conditions leading to improved health More effective use of space Reduced property damage by improving preventive maintenance Less janitorial work Improved morale Improved productivity (tools and materials will be easy to find) How do I plan a good work environment program in my HBS pharmacy? A hygienic program plans and manages the orderly storage and movement of materials from point of entry to exit. It includes a material flow plan to ensure minimal handling. The plan also ensures that work areas are not used as storage areas by having workers move materials to and from work areas as needed. Part of the plan could include investing in extra bins and more frequent disposal. The costs of this investment could be offset by the elimination of repeated handling of the same material and more effective use of the workers time. Often, ineffective or insufficient storage planning results in materials being handled and stored in hazardous ways. Knowing the plant layout and the movement of materials throughout the workplace can help plan work procedures. Worker training is an essential part of any hygienic and risk free program. Workers need to know how to work safely with the products they use. They also need to know how to protect other workers such as by posting signs (e.g., Wet Slippery Floor) and reporting any unusual conditions. A clean enironment order is maintained not achieved. Cleaning and organization must be done regularly, not just at the end of the shift. Integrating housekeeping into jobs can help ensure this is done. A good housekeeping program identifies and assigns responsibilities for the following: Clean up during the shift Day-to-day cleanup Waste disposal Removal of unused materials Inspection to ensure cleanup is complete Do not forget out-of-the-way places such as shelves, basements, sheds, and boiler rooms that would otherwise be overlooked. The orderly arrangement of operations, tools, equipment and supplies is an important part of keeping a pharmacy clean.

The Motion Picture Association of America (MPAA) vs. P2P Essay

The Motion Picture Association of America (MPAA) vs. P2P It began with the sacking of Napster, and has steadily grown to become an all-out offensive against participants of on-line Peer-2-Peer (P2P) file sharing networks. While the Recording Industry, (RIAA), may have fired the first salvo, the Film Industry, represented by the Motion Picture Association of America, (MPAA), from recently jumping into the litigious fray. On November 16th, 2004, the MPAA announced it would begin launching lawsuits against a select group of P2P users accused of possessing and/or transmitting copyrighted films. These lawsuits, in the same vain as the RIAA’s ongoing legal offensive, are meant to intimidate other P2P users to cease and desist any illegal activities involving movies[1]. From a distance, this recent crack down appears to be not only acceptable, but also morally unquestionable. Upon closer inspection of the issue, it becomes readily apparent that scapgoating P2P networks is not only an unnecessary and ‘unwinable’ battle, (as the RIAA can attest), but also a waste of anti-piracy resource away from real piracy threats. Before any discussion on the actions of MPAA can be broached, it is necessary to deliver a brief historical primer on the intellectual property laws, in particular copyrights. To begin with, a copyright is used to protect creative rather than industrial forms. No formal registration is required to gain protection of a creation. The only requirement is that creation must be expressed, that is, an idea or knowledge in and of itself is not copyrightable, only the expression of the idea.[2] The first form of international intellectual property protection came in 1886 ... ... Accessed on November 16th, 2004 Taylor, Chris. â€Å"Invasion of the Movie Snatchers†. Time Online Edition. November 2004. http://www.time.com/time/insidebiz/article/0,9171,1101041011-709042,00.html . accessed on November 16th, 2004 Jardin, Xeni. â€Å"P2P in the Legal Crosshairs†. WIRED March, 2004. http://www.wired.com/news/digiwood/0,1412,62665,00.html . accessed on November 16th 2004 Dean, Katie. â€Å"Film Piracy Steals the Show†. WIRED. December 2003 http://www.wired.com/news/digiwood/0,1412,61673,00.html . accessed Nov. 16, 2004 [1] MSNBC, November 16th/2004 [2] Attallah, Shade. 2002 [3] Attallah, Shade. 2002 [4] Attallah, Shade. 2002 [5] Chris Taylor, TIME Oct. 2004 [6] Taylor, 2004 [7] Xeni Jardin, WIRED, may 2004 [8] Taylor, 2004 [9] Straubhaar, Media Now, 2002 [10] Seradini, Video Age International, 2002 [11] Dean, Wired, 2003 The Motion Picture Association of America (MPAA) vs. P2P Essay The Motion Picture Association of America (MPAA) vs. P2P It began with the sacking of Napster, and has steadily grown to become an all-out offensive against participants of on-line Peer-2-Peer (P2P) file sharing networks. While the Recording Industry, (RIAA), may have fired the first salvo, the Film Industry, represented by the Motion Picture Association of America, (MPAA), from recently jumping into the litigious fray. On November 16th, 2004, the MPAA announced it would begin launching lawsuits against a select group of P2P users accused of possessing and/or transmitting copyrighted films. These lawsuits, in the same vain as the RIAA’s ongoing legal offensive, are meant to intimidate other P2P users to cease and desist any illegal activities involving movies[1]. From a distance, this recent crack down appears to be not only acceptable, but also morally unquestionable. Upon closer inspection of the issue, it becomes readily apparent that scapgoating P2P networks is not only an unnecessary and ‘unwinable’ battle, (as the RIAA can attest), but also a waste of anti-piracy resource away from real piracy threats. Before any discussion on the actions of MPAA can be broached, it is necessary to deliver a brief historical primer on the intellectual property laws, in particular copyrights. To begin with, a copyright is used to protect creative rather than industrial forms. No formal registration is required to gain protection of a creation. The only requirement is that creation must be expressed, that is, an idea or knowledge in and of itself is not copyrightable, only the expression of the idea.[2] The first form of international intellectual property protection came in 1886 ... ... Accessed on November 16th, 2004 Taylor, Chris. â€Å"Invasion of the Movie Snatchers†. Time Online Edition. November 2004. http://www.time.com/time/insidebiz/article/0,9171,1101041011-709042,00.html . accessed on November 16th, 2004 Jardin, Xeni. â€Å"P2P in the Legal Crosshairs†. WIRED March, 2004. http://www.wired.com/news/digiwood/0,1412,62665,00.html . accessed on November 16th 2004 Dean, Katie. â€Å"Film Piracy Steals the Show†. WIRED. December 2003 http://www.wired.com/news/digiwood/0,1412,61673,00.html . accessed Nov. 16, 2004 [1] MSNBC, November 16th/2004 [2] Attallah, Shade. 2002 [3] Attallah, Shade. 2002 [4] Attallah, Shade. 2002 [5] Chris Taylor, TIME Oct. 2004 [6] Taylor, 2004 [7] Xeni Jardin, WIRED, may 2004 [8] Taylor, 2004 [9] Straubhaar, Media Now, 2002 [10] Seradini, Video Age International, 2002 [11] Dean, Wired, 2003

Rumspringa

During Rumspringa, Amish youth go out on their own into the outside world. (Many for their first time ever. ) After Rumspringa, the majority return home to live with their families and be baptized and continue in the Amish life without artying and partaking of the English lifestyle. The individual decides when their Rumspringa ends when they agree to be baptized into the church and take up responsibilities of an adult in the Amish community. -Amish are similar to most mainstream Americans by: they are of â€Å"white† European stock, and they come from families that have been in America for more than one generation. –Amish differ from the majority by: they practice an intense Christian religiosity and they deliberately try to live separately from the larger society and refusing to adopt the practices and roducts of our mainstream society. Adolescence is a Journey from childhood to adulthood; Amish youth experience the temptations and Joys and ills differently because it comes in a very concentrated form during Rumspringa. -Mennonites do not have Rumspringa. Rumspringa is practiced mostly in the larger Amish communities like Holmes, LaGrange, and Lancaster. -More than 70% of male Amish adults do not farm. -In Northern Indiana only about half of the Amish youth attend parties. -Today there is about 200,000 Amish individuals. And about half of them are under the age of ighteen.The Amish make up only 1% of the population in America but they are growing rapidly because of the high Amish birthrate. The average family has seven children. -Every five weeks, a new Amish settlement is established in the United motto: â€Å"to be in the world but not of the world. † -Mennonites are named after their earlier leader; Menno Simmons. -Once Amish are baptized and enter back into the Amish culture and way of life after Rumspringa, it is very difficult for them to leave again because of such harsh consequences. â€Å"Demut† : a central tenant of the Am ish to cultivate humility) -â€Å"Hochmut† : wrongful, arrogant pride -Important biblical phrase to the Amish: 2 Corinthians 6:14 â€Å"Be ye not unequally yoked together with unbelievers. † (This is where the Amish get their reasoning to be so separate from the world. ) -â€Å"Ordnung† : Unwritten list of rules. -Many Amish parents confiscate their children's earnings from their Jobs and promise that when the youth get married they will give them large gifts of land, or money. – The ordnung must be followed by the members of the Amish community.The Amish hope that these rules will help lead members to achieving their social goals. Each church district has its own ordnung, and there are more than 1,400 Old Order Amish church districts. The ordnung is ratified and agreed to twice yearly by the members in the congregation of the church. The rules have evolved over the years to govern things from garments, appearance and facial hair to forbidden technologies and careers. -Between 1907 and 1910 there was a large argument in the church over the use of cell phones and it resulted in a splitting off from the Old Order of â€Å"liberals† who wanted to use phones and cars. Anyone who could not live without phones or ars could not be in the Old Order. ) -1930's: Some areas began to allow phones in stores, but the phones were forbidden elsewhere. -Amish believe that the Holy Spirit tells a young person when it is time for them to be baptized. -Amish childhood have been structured to block out sensations of mainstream culture. -Many say that if the children are forced too soon to choose between a mainstream â€Å"English† life or the Amish lifestyle they are more likely to permanently turn away from being Amish so it is better to Just allow the children to have Rumspringa until they are ready to decide.Amish believe in being submissive and that it is seen as Christ-like. -â€Å"Brauchers† Amish healers who manipulate people s bodies like chiropractors. -Ordnugs three meanings: 1. To arrange or draw up a rule of degree to induce equality. 2. It creates a vision of contentment. 3. God's example of the universe. -Mental problems in the Amish community are equally divided between men and women. -In June of 1998, Amish communities became very aware of drug problems. Dimensions of Culture: Different areas, religions, beliefs, ect. shape how we function as a society.We are products of our language and what happens around us. – Material/Nonmaterial Culture: the physical/nonphysical artifacts that reflect the lives of members in a particular society. -Mennonites are an example of a subculture because they go along with the majority of the Amish beliefs but do not participate in Rumspringa and have a few other variations as well. – Amish culture as a whole is a perfect example of a counterculture (actively opposes values of the dominant culture and rejects the dominant cultures way of life. -Mores are generally used more by the seriously.The Amish believe in Sexual Dichotomy: belief hat two biological sex categories, male and female, are permanent, universal, exhaustive, and mutually exclusive. -Culture provides society with common interests/bonds. Because a culture lives together, they share a certain amount of knowledge that is the same. -Norms: Rule all social encounters. -There will be more clashes and arguments in a culture the more ethnic it is because the cultures vary so much with different beliefs and traditions and languages and cultures. -Amish take small norm violations very seriously compared to mainstream.

Mengele Annotated Bibliography

This book goes into extreme detail describing every facet of the Nazi regime's various medical experiments, policies and atrocities with the intention of giving the reader an understanding of the past such that it should not repeat itself- as the author suggests it may in today's atmospheres of modern genocide and â€Å"ethnic cleansing.† Lifton draws comparisons particularly to potentially similar situations in Serbia, Rwanda and Cambodia, and draws parallels to the political and societal evolutions that took place in Germany, eventually developing a â€Å"genocidal mentality† that resulted in the systematic killing of (and medical experimentation on) millions of innocent victims. It smoothly describes the growth and development of the overall Nazi medical ideology, beginning with the definition of â€Å"life unworthy of life.† Lifton explains the process by which mentally and physically disabled children and adults came to be regarded as detriments to society that needed to be killed- both for their own good and for the betterment of mankind. This twisted view resulted in a state-sanctioned euthanasia program, wherein German doctors were first compelled to break their Hippocratic Oath- the professional promise to do no harm that is as old as medicine itself. From its beginnings, Lifton further describes the progression of Nazi killings under the guise of science- culminating in the work of Dr. Josef Mengele in the concentration camp Auschwitz. Unlike many studies of Mengele's work, Lifton does not focus simply on the horrors he perpetrated during his time at the camp. Rather, he attempts to explain how the â€Å"camp culture† within Auschwitz and the increasingly brutal practices of the Nazi system resulted in the atmosphere which allowed such horrible atrocities to occur. Koren, Y. (2005). Mengele and the Family of Dwarfs: Yehuda Koren Tells One Family's Remarkable Story of Surviving Auschwitz. History Today, 55, 32-33. This article examines another group of Mengele's victims, Jews suffering the genetic disease of dwarfism. Specifically, an entire family, all of whom somehow managed to survive not only his experiments but the deadly atmosphere of Auschwitz itself. Koren provides first-person accounts via interviews of some members of the Ovitz family, a unique clan from Romania that arrived at Auschwitz in 1944. The family of twelve included seven dwarfs and was the largest recorded dwarf family in the world and before their transport to Auschwitz had spent years touring in a traveling exhibition that promoted them as the â€Å"Lilliput Troupe.† Mengele was extremely interested in genetic abnormalities, and as such targeted dwarfs and other unusual individuals for experimentation. Experiments conducted on the family included extensive drawing of blood, high doses of radiation, removal of blood marrow samples, teeth pulled and the women received mysterious injections into their wombs. Despite all of this horrid treatment, Mengele seemed to have a strange fondness for the family and often treated them to special meals and other privileges, so that he could use them as a source of entertainment for other SS officers. This makes their case extremely unique amongst all of his victims. So, while he avoided killing them, he did so for entirely selfish reasons. The case involving this particular family offers interesting insight into Mengele's personality. Freyhofer, H. (2004). The Nuremberg Medical Trial: The Holocaust and the Origin of the Nuremberg Medical Code. New York: Peter Lang Publishing. This book examines and explains the Medical or â€Å"Doctors† trial of Nuremberg, by recounting everything that led up to the trial, and the wide-ranging effects it had. Particular care is paid to analyzing the breaches in ethics by members of the medical community that chose to take part in the Nazi euthanasia programs and subsequent medical experimentation on prisoners. These doctors, when charged with war crimes in the face of overwhelming evidence of what went on during the course of the war in hospitals and concentration camps, attempted to prove that the experiments they carried out were justifiable in the name of science. Though Josef Mengele was on the run and in hiding at the time of the Trial and didn’t face justice alongside his fellow perpetrators, Freyhofer goes into extensive detail analyzing Mengele's methods and potential   motivations, as well as the ethical implications of Mengele's work. Instead of focusing on the nature of the experiments performed by Mengele and other Nazi doctors, this text seeks to examine the larger picture of medical responsibility. Freyhofer explains the nature of the Hippocratic oath and why it failed to endure the pressures brought upon it by Nazi ideology. Coupled with this is a study of how the doctors charged in the trial, many of them highly respected in their fields before the war, could have so thoroughly warped their ethical viewpoints. The most significant contribution of this work is the explanation of the Nuremberg Medical Code that resulted from the trial, in which the courts set a legal international standard for medical experimentation. As a result of this landmark decision, doctors could never again claim to have performed experimentation on unwilling subjects for the good of science. Riordan, C. (1997). The Sins of the Children: Peter Schneider, Allan Massie and the Legacy of Auschwitz. Journal of European Studies, 27, 161-180. This article examines the repercussions that Nazi war crimes have had on the descendants of both the perpetrators and the victims. Countless sources recount the stories of Holocaust survivors and the stories of their children, but few examine the effects the war had on the equally innocent children of many top Nazis. These children grew up with the heart-breaking weight of their fathers crimes, which in turn generated a degree of self-loathing. One particular figure of interest in this article is Rolf Mengele, the son of Dr. Josef Mengele. Mengele, having disappeared after the war into hiding in Brazil, lived out the rest of his days in relative peace and quiet, never meeting retribution for his terrible crimes. Six years after the death of his father, Rolf finally came forward and recounted his story of what it was like to have to live in obscurity under constant fear of discovery, and coping with the knowledge that his father never regretted any of his barbaric doings. The primary purpose behind analyzing the stories of the children of Nazi war criminals is to determine where historians draw the line between understanding and acceptance. To accomplish this, Riordan references two fictionalized accounts of these father-son relationships in order to gain insight into how the children of war criminals deal with the knowledge of their fathers' actions, and what action (or lack thereof) they take to attempt to atone for those crimes. Why, for example, did Rolf Mengele never turn his father in to the authorities? The motives are varied, and in the end it's up to the individual to weigh perceived loyalty to family, or loyalty to justice. Hinton, AL. (2002). Annihilating Difference: The Anthropology of Genocide. Berkeley: University of California Press. This book seeks to examine the larger picture of genocide and what drives humanity to single out and persecute specific groups of people within society. By studying various cases where genocide has occurred, such as the Holocaust, the author hopes to bring about an understanding of what causes these shameful events and how we might strive to prevent them in the future. Hinton states that genocide cannot occur without a basis of ideology that the perpetrators feel justifies their behavior. Clearly this makes the Holocaust a prime example, and Hinton places great emphasis on the supposed anthropological basis for many Nazi ideologies. Primarily amongst these are those regarding the Jews, who were defined by the Nazis as a lesser breed of humanity due to their stereotypical ethnic features, which differed in some ways from the â€Å"ideal† Aryan. This anthropological view that Jews were sub-human played a major role in Nazi justification of their treatment of the Jews, from basic imprisonment to systematic killing and use in ghastly medical experiments like those carried out by Josef Mengele. Hinton also discusses the psychological blocks put in place by the Nazis themselves in order to avoid full comprehension of their misdeeds. This included the frequent use of obscure terms and code words that were used in place of clear descriptions of the atrocities carried out on prisoners by Mengele and other Nazis. This suggests that even ideology couldn’t fully convince even the Nazis that what they were doing was right, and subconciously they corrected for this by softening the appearance of their crimes, at least in writing. Baumel, JT. (2000). â€Å"You Said the Words You Wanted Me to Hear But I Heard The Words You Couldn't Bring Yourself To Say†: Women's First Person Accounts of the Holocaust. The Oral History Review. 27, 17-18. This article offers a unique view of some of Mengele's forgotten victims, the mothers of many of the children used in his experiments. It's well documented that Mengele was highly interested in performing experiments on twins, and he took great care to sort twin children out from the rest of the Jews brought to Auschwitz by train. Twins were often yanked from their mothers grasps and the mothers sent off to their deaths never knowing what became of their children, while other times the mothers themselves were also involved in the experiments. This article examines both situations, with particular attention paid to the later group- Mengele was interested in what caused the twin phenomenon, and did tests on the Jewish mothers of twins in hopes of discovering the cause of twin births. Other mothers were forced to take part in the tests conducted on their own children, sometimes forced to inject their children with unknown substances, many of which had terrible effects. This had an obvious severe psychological effect on these mothers, which Baumel explores in detail through first hand accounts. Other times, pregnant women were selected by Mengele for experimentation, such as one mother that had her newborn child taken from her and was forced to watch it starve to death as Mengele sought to determine how long a newborn could survive without its mother. Other pregnant women were experimented on, with injections and surgery. Through this and other terrible descriptions, Baumel illustrates not only the horrors of Mengele's experimentation, but also the terrible effect it had on the women they involved.

Free Essays on Youve Got Mail

appear on the monitor in front of me with little thought or fanfare The act of reading a hand written letter is an ev... Free Essays on Youve Got Mail Free Essays on Youve Got Mail â€Å"You’ve got mail† There is a distinct difference between having an automated voice stating, â€Å"you’ve got mail† with all the warmth of an undertaker, and physically opening an old fashioned metal and possibly rusty box to find a true piece of art. Art that is becoming extinct even as I am writing this, an art form that is warm, personal and can mean as much to some people as a priceless Rembrandt can mean to a collector. The hand written letter gives a warm fuzzy feeling, while E-mail seems to me rather cold and impersonal. Writing letters by hand is quickly becoming a lost art form practiced by few. This art form is being destroyed by the time saving, impersonal, sterile world of e-mail Few things in the world today can make someone feel better than getting a hand written letter in the mail. Most of the envelopes in my mailbox are bills or junk mail. When receiving a letter from one of my grandparents in the mailbox it makes me feel extraordinary to know that they care enough to invest the time and effort in communicating with me. Most of the e-mails I have received are just a bunch of mass communication garbage. They have been forwarded to hundreds of people sent with little thought and usually no emotion. The chances of getting a personal e-mail are rare. When I do receive a letter from my grandparents, it is easy to tell while holding the envelope in my hands whether it is a long letter or a quick note to say â€Å"Hello†. There is always a decision to make after receiving a treasure like this in the mail. Should the letter just be torn open hastily or should it be carefully opened so as not to damage the precious contents, savoring each and every second of the unveiling. The act of opening an e-mail is sterile and boring at best. There is no excitement, no anticipation just point, click, and the words appear on the monitor in front of me with little thought or fanfare The act of reading a hand written letter is an ev...

The use of High Stakes Test to Evaluate Teachers Research Paper

The use of High Stakes Test to Evaluate Teachers - Research Paper Example With the high level of stress teachers already endure day after day, adding the pressure of high stakes testing only increases the number of cons resulting from placing teacher's career in jeopardy if students are unable to pass high stakes tests. Therefore, the cons resulting from such high stakes tests must be seriously considered by policymakers. If these cons are ignored, the results could be devastating to the American education system. Thousands of potentially good classroom teachers   could lose their jobs and many prospective teachers would mostly likely refuse to enter into the profession.One of the cons of the using high stakes testing to evaluate teachers is that policymakers discard the valuable intangibles that makes up   a teacher’s   character. The worth of a teacher is much more than the results of high stakes testing. Such intangibles as caring teacher/student relationships, active teacher/parent connection, extra-curriculum activities-participation, att endance, role modeling for students can not measured by high stakes testing. Many teachers go far and beyond the call of duty when it comes to preparing their students for the challenges of society and work. The are kind, helpful, caring and compassionate(Suttle). Their students respect them. Releasing such dedicated teachers due to negative high stakes test results is a mistake. In stead of   keeping good teachers who are sensitive to their ideas and thoughts, students most likely will receive teacher who are too test. oriented and insensitive to the student's feelings. Another con of high stakes testing is that the tests do not necessarily reflect the competency of the teacher. Many teachers simply don't know how to prepare their classroom for scoring successfully on high stakes tests. According to Richard F. Elmore, a professor of Harvard School of Education, many teachers are unsure of how to integrate state standards for high stakes testing, so they engage the process blindly . This sense of blindness forces many teachers to focus on teaching test material the entire school year. Other significant aspects of the curriculum such as social studies and science are usually neglected. Such focus on teaching test material is called â€Å"teach to the test† (Walker pg 9). Critical information regarding society, people and the environment are neglected when non-tested subjects such as science and psychology are minimized during the course of a school year. No matter how competent a teacher may be, she can not make students learn if the students are not motivated, perhaps due to some external circumstances beyond school. This is another con of high stakes testing. Many minority populations, including Latinos and African Americans come from impoverished backgrounds or underprivileged schools which might limit their ability to obtain high test scores. For example, studies show that â€Å"significant gaps exist between rich and poor districts and among ethni c and

Health Effects of Alcohol consumption Essay Example | Topics and Well Written Essays - 1500 words

Health Effects of Alcohol consumption - Essay Example Irrespective of what the studies that simply focus on the bad effects of alcohol, there is evidence that light drinking or consuming alcohol in very moderate quantities can actually have several health benefits. Alcohol produces both short as well as long-term health and behavioral problems, while on the other hand there has been experimental research which has highlighted the positive results that alcohol consumption might have on the health. Therefore in spite of the bad effects that consumption of alcohol might have on the drinker, there are also a few positive sides to drinking as well especially on diseases such as cancer, diabetes, and cardiovascular diseases. As soon as alcohol enters the bloodstream of the drinker it initiates certain reactions. Most of these reactions are however acute and short-lived such as slurred speech, motor impairment etc. However, it has been seen that regular intake of alcohol has several detrimental effects on the human body. Since different beverages have different alcohol percentages the risks posed by each beverage is different. Many researchers have drawn a relation between alcohol intake and risk of heart diseases. According to some studies conducted in Great Britain, regular and heavy drinkers had a higher risk of developing coronary heart ailments. In America, heart failure remains one of the major public health issues. Almost 500,000 American citizens die because of heart failure (Djousse et al, 2008). Alcohol drinking has been associated with heart failure since heavy drinking can cause cardiomyopathy.

Script and Analysis of Videotaped Lesson Essay Example | Topics and Well Written Essays - 3750 words

Script and Analysis of Videotaped Lesson - Essay Example er: What's 1minus 0; that turns into one that is a whole different problem, one function, two functions, right, use your theorem, constant over _ powered, one over 0 is 1, so what they actually do is they use what is called the squeeze theorem ok, that takes function, it's two outside function, one is a function and it squeezes it in between, that's what we just did, squeeze it in between Student: You didn't go over that yesterday Teacher: Yes, I didn't say Allison is like... Aren't we in a boring class Student: Is this the first class you have gone to today or did you just finish Teacher: I had a IEP meeting but it just finished Student: What's and IEP meeting Teacher: Individual Educational Plan Student: Inaudible Teacher: Inaudible Student: why do you have to go to an IEP meeting Teacher: You just, you always have to, once a year Student: Inaudible. What does once doYou'll be reprimanded Teacher: don't worry about it, if you're not all in, don't worry about it, you'll never have to go Student: InaudibleCause like, we won't be smart Teacher: Here's the next function, Inaudible, I got the sin of 0, what is the sin of 0 Student: Zero Teacher: and we're done Student: That's stupid Teacher: What's stupid about it, it's easy Student: that means it's not stupid, its easier to do Teacher: I can make it harder for you Jessie Student: Yea, just for Jessie Teacher: Yea there is 23, I plug infinity and I need Infinity, uh, one is infinity and one is undefined, we have to do something, what's our highest counter here Student: x over one Teacher: x, so one over x, we divide everything by x, you know this one Student: zero Teacher: that's zero, plus this will cancel it, 2 that's the bottom, put infinity here what do we get Student: zero Teacher: so zero divided by 2 is Student:... Teacher: ok, so what happens is you use what's called the squeeze theorem, that's, we squeeze in this function and between 2 other functions to figure out the answer, okay, its called di-estimate, but we have to get this function to look like this function so we divide it by everything by Teacher: What's 1minus 0; that turns into one that is a whole different problem, one function, two functions, right, use your theorem, constant over _ powered, one over 0 is 1, so what they actually do is they use what is called the squeeze theorem ok, that takes function, it's two outside function, one is a function and it squeezes it in between, that's what we just did, squeeze it in between Teacher: If you even knew how bad I was when I first studied chapter one, I got a C+, and I may have copied off of my friend, and I never take calculus again, never in the world, never for the life of me did I think I would actually teach this stuff Teacher: alri

Halliburton Essay Example for Free

Halliburton Essay One of the most important functions for any organization to succeed in any particular direction is planning. Planning is an activity that enables companies and their employees to understand the company’s purpose and its strategic direction so that they can align themselves to it. This paper will discuss the importance of planning at Halliburton Company and analyze the extent to which it impacts the legal, ethical and CSR issues in the organization. Furthermore, it will discuss three factors that have an influence on the company’s strategic, tactical, operational and contingency planning. Halliburton Company was established in 1919 in Houston, Texas with a second headquarter in Dubai, UAE. Currently employing over 50,000 people, it is a huge multinational and global leader in the energy services sector operating in more than 70 countries. Using its technological edge in its operations and assistance from its world-class human resource, Halliburton has demonstrated outstanding growth and development in the energy sector over the past several decades. Its focus on innovation dates back to its early years when its founder, Erle P. Halliburton initiated his oil well cementing business by building a wooden mixing box only by hiring a wagon, a team of mules and a pump in Oklahoma. Careful planning and effective strategies have enabled Halliburton to remain as the market leader in the energy sector for almost a century now. Its planning strategies are comprehensive, focused on global changes and follow the â€Å"Think globally, act locally† theme. Halliburton management realizes the fact that for global survival it is essential to adopt different methodologies in different countries. For this purpose, it operates from 2 headquarters – Texas, the oil hub of the West and Dubai, the trading hub of Asia and Europe. â€Å"The number one priority of Halliburton is to provide competitive, safe and superior quality products and services†. Halliburton management maintains that in order to ensure business continuity they must explore the unexplored parts of the world for newer energy reserves bringing in environmental concerns. Thus, there are several instances when Corporate Social Responsibility and other issues have an impact on the planning of Halliburton and its strategy planning. There are often differences in the legal framework of different countries, for example, the British and American laws pertaining to environmental exploration have different clauses. This results in differences in the local planning of future steps to be taken by Halliburton in maintaining its market position and extending its operations. Ethics also play a key role in shaping up its policies and plans for the future. Environmental concerns, consideration for animal and plant wildlife are some of the factors the Halliburton management takes into account when planning its activities. For example, if oil exploration in the Sahara will result in extinction of the sub-Saharan tigers living in the region, the company will develop an alternative plan. Global companies as large as Halliburton have to manage their activities and operations collaboratively; sometimes the ethical and legal frameworks of adjacent countries can render certain actions legal in one nation and illegal in another nation. Thus corporate planning is a very extensive process at Halliburton which involves considerable amount of consideration given to regional subsidies of the company. Though corporate social responsibility and legal issues dominate the effect on the planning activities of Halliburton, ethical considerations also sometimes require plans to be modified. For example, Halliburton’s operations in Saudi Arabia have to be controlled differently than its operations in the US. The ethics standards and beliefs in the two countries are different and regulate different practices. For instance, daytime operations during the fasting season where the temperature is very high is not restricted by law. Even the workers may be willing to work, but ethics and moral standards suggest that Halliburton operations should be continued at night during those days. There are several factors which affect the course of action of companies. Often we see changes in the stock market leading to important strategic planning changes in companies. However, most of these are short-term plans and do not affect the vision of the company by a significant degree. Some of the most important factors which have a contribution towards the company’s strategic, tactical, operational, and contingency planning are as follows: Potential Energy Reserves: Halliburton thrives on its energy reserves and constant exploration of newer energy sites. Its strategic and international planning is based upon the potential energy reserves of a region. A region where there are high energy reserves would naturally be an area for long-term planning for Halliburton management while a exit strategy may be prepared for a dried up site in Japan. Its strategy is the key to business continuity and profits and thus takes into account the future business that can be generated from a particular region. Taxation and Corporate Laws: The reason why Nevada is the registered as the corporate head office of thousands of companies is because of its tax-friendly laws. Halliburton’s expansion and acquisition strategies are dependent on the corporate taxation and regulations that are enforceable in a particular state or country. These laws influence to a great degree the company’s operational and contingency panning as well. Avoiding over-taxation requires careful hindsight in operational and acquisition activities. Companies like Halliburton need to have effective planning strategies in order to save huge amounts in taxation and legal fees. Culture: The culture of Texas may be very oil-friendly however, that may not be the case in Brazil. The differences in culture, customs and therefore the code of ethics is important for Halliburton to realize and respect. Companies not caring about these factors often face problems in the long-term. Nike could not stop the sweatshop crisis news from coming into the media which caused hundreds of thousands of dollars loss to the company and several protests were lodged against the company till it finally winded up its operations. Halliburton’s planning should take into account the resident cultural practices and base its plan according to them – violation of local culture is often taken very strongly by the people and is revoked at some point or the other.

Finance and Accounting in the Hospitality Industry

Finance and Accounting in the Hospitality Industry Introduction. According to the Barrows Powers (2009, pp. 3-5) hospitality industry has included hotels , restaurants and other related organisations to the food industry and it has given more emphasis on providing customer sensitive products and services in order to gain profitability and customer satisfaction. Hence, the application of finance and accounting has been done a great deal to achieve such requirements for the hospitality industry. The applications of finance in the hospitality industry has been discussed under several ways of this assignment. Further it has focused to understand the sources of funding and income generation for the business and services industries as well as understand the business in terms of the element of cost. In addition that it has given more intention to evaluate the financial statements of the selected businesses which are in the hospitality industry. Apart from that, this has emphasise the analysis of the performance of the business by using ratio analysis techniques. Finally it has focused to apply the marginal costing concept to evaluate the short term management decisions. Task 01. 01.1 Sources of funding available to business and service industries. Sources of funds are very important to decide management decisions as well as long term strategies of any organisation. As per the Sharan (2005, pp. 210-218) following funding methods should be noted. Retain Profits. Increasing the revenue and reducing the cost this can be increased in a systematic manner. Bank Loans. It is advisable to go for a loan under lower interest rate. Because if the loan interest rate is higher than the companys return on investment, then it will cause liquidity problems in the future. Bank Overdraft facility This is subject to higher interest rate and recommended only for a limited time period. Issuing share to the public Ordinary shares less cost to the organisation but more power has been given to them. But preference share has less controls over the company but subject to a higher cost to the organisation since they have to pay pre-determined dividends on time. Franchise option. This is recommended to expand the business chain with an association with medium scale merchants to promote companys products and goodwill. Hire purchase schemes This also important to manage the cash flow situations of the organisation without investing higher capital for equipments plants. Lease Schemes This also important if the company have not greater funds to invest for their assets. But this is subject to higher interest cost. Credit purchases This is important to manage the working capital position of the organisation . Since agreement with many suppliers can be obtained credit period to pay the cost of goods purchased. Debt Factoring This important to get the cash in early by giving commission chargers to the factoring company to collect their debts very quickly. Sponsorship This is ideal by collecting funds from other organisations and giving chance to promote their names. As per the Banjerjee (2010, pp. 47-58) following funding options also to be considerable. Debenture issue to investors Right issues to shareholders Business Amalgamation Mortgages Venture capital strategies to expand the operations. 01.2 Methods of generating income and contribution to business service operations. According to the Hayes Miller (2011, pp. 5-20) generating income and contribution to the hospitality industry can be identified in following way. Sales In the case of hospitality industry is concerned such as hotels, are providing rooms, foods, beverages and other supportive services in order to generate income from that. Commission. This commission income will be received from the third party supplier to the organisation. Sponsorship This will be received from other organisations to promote their names. Grants Grants are receiving from the government , any other authority. Sub letting This can be generated by sub letting the premises to external parties, such as fancy item shops , flower shops , jeweler shops, etc. Task 02. 02.1 Elements of costs, gross profit and selling prices for products services. Element of Costs According to the Davis Davis (2012, pp. 25-34 ), followings can be identified as the elements of cost in the hospitality industry. Materials Material cost is the cost component in the final product or services which incurred mainly to provide particular products and services. Eg : Linen , Cutlery, Glassware , China , Silverware, Consumables Consumables are the main cost component in the final products in the hospitality industry. This requires further processing to deliver the final product to the customers. Eg : Foods and Beverages Labour Labour cost is the cost which are incurred for the main operating functions of providing final product or services of the organisation. Eg : Salary paid to waiters, kitchen staff front office staff Overheads Overheads are costs which incurred for indirect materials , indirect labour and other indirect cost. These costs cannot be identified specifically with the final product or service. Eg : Salary of admin department, electricity, stationery Selling Price and Gross Profit Margin According to the Kotas R. (1999 , pp 99-107) pricing methods used by the hospitality industry can be identified as follows. Pricing in Tourism ( Peak / Peak off trading price ) Selling price on peak seasons prepared by adding a higher markup to the operational cost as selling price. While in peak off seasons it is adjusting by reducing mark up and offering discounts for the selling price while concerning the competition in the market. Conventional Pricing Method. ( Rate of return pricing ) Here, it is emphasised that setting separate contribution margins to the different revenue segments ( such as foods, beverages, room, other operational segments ). After that it has to select the profit maximising contribution rate. Finally, the selling price will be based on the selected profit maximising sales mix. Gross Profit will be computed by deducting cost of sales from sales. Absorption Pricing Method Here, variable cost per unit has to be computed first and after that overhead cost to be absorbed to the unit cost. Finally markup to be added to the total cost to set as the selling price in order to gain required profit. Contribution Pricing Method. ( Marginal Costing) It is required to categorise the cost as variable fixed. Then the variable cost per unit has to be computed and based on the variable cost per unit, required contribution to be decided to arrive selling price. There is no absorption of overheads and fixed cost to the unit cost of the product. The Gross profit margin will compute after deducting the variable cost of the sales. Backward Pricing Method. This is a method of adjusting the operating cost to a fixed rate. In this case local or national trade organisations has decided fixed selling price and other members have to be accepted this price . Once they need to change this rate, meet again and decide the new price. Product and Service Costing. Selling price decided by adding a predetermined percentage of service charge to the unit cost, after adding the profit mark up to the unit cost. 02.2 Methods of controlling stocks and cash in a business services environment. Stock Controls Proper stock controlling is the way to smooth functioning of daily operations working capital management in an organisation. According to the Ryan B. (2004, pp: 355-361) following inventory controls are recommended. Compute economic order quantity level and re order level of the inventory. Required to avoid the unnecessary stock purchases . Create Just in Time inventory management system. Hospitality industry, mostly dealt with the perishable goods (foods beverages). Therefore it is ideal to maintain a JIT inventory system to eliminate the wastages, losses, and inventory handling cost. Implementation of ERP software programme for the inventory management. This ensures the updated accurate information linkage within the organisation to take proper inventory related decision on time. In other hand Warren et al (2008, pp: 270 271) emphasise important two controls over inventories. Safeguarding the stock from damage and theft. By restricting the store area only to authorised staff members, and it encourages to lock the high value items in a locker while usage of a camera system and security. Reporting the stocks in the financial statements. It is required to conduct a physical stock count at the year end and take the figures into accounts, while identifying any mismatch between system physical figures. Cash Controls Holding considerable cash amount is encouraged to conduct smooth functioning of working capital management. According to the Needles and Powers ( 2011, pp: 399 403) there should be following controls over the cash. Implementation of dual control over the cash. It is important to give authorisation for two persons to verify handle the cash balances to eliminate the cash thefts or manipulations. Preparation of bank reconciliations. Required to identify the reasons for the differences in cash book figure with bank statement balance. Conduct a physical cash count in random basis. This will help to minimise the misconduct by the staff who has handled the cash. Task 03. 03.1 Final accounts analysis of Valentina Hotel Ltd. 03.1.1 Source and structure of the trial balance. Sources of the trial balance are concerned, Kotas and Conlan ( 2007, pp. 101-115) it has been categorised under three ledgers , namely general ledger, sales ledger and the purchase ledger. Purchased ledger consists the personal accounts of suppliers (Creditors). Sales ledger relates to personal accounts of customers (Debtors). While general ledger consists impersonal accounts. Such as nominal accounts and real accounts. Nominal accounts refer to income and expense accounts. While real accounts refer to the assets and equity accounts. The structure of the trial balance is concerned , Jagels (2007, pp. 20-21) it has been categorised under the following way. Current Assets Fixed Assets Contra Assets Current Liability Long Term Liability Owners Capital Contra Capital Contra Revenue Revenue Expenses Therefore the trial balance consists of accounts which having debit credit balances and which all of them are summed up at the end. The trial balance of Valentina Hotel Ltd can be summarised as follows. Current Assets Bank / Cash / Debtors Fixed Assets Contra Assets Building / Equipment / Acc. Depreciation Current Liability Creditors Long Term Liability Long term bank loan / Debentures Owners Capital Ordinary share capital / Retained Profit Contra Revenue Opening Stock Revenue Sales Expenses Salaries / Loan interest / Marketing / Energy / Communication / Rates Insurance / Purchases 03.1.2 Evaluation of final accounts 03.1.2.1 Income Statement. Income Statement of Valentina Hotel Ltd for the year ended 28th February 2010.  £ 000  £000 Sales 2, 040 Less: Cost of Sales Inventory (01/03/2009) 49 Purchases 1, 360 1,409 Less: Inventory ( 28/02/2010) (51) (1,358) Gross Profit 682 Admin Operating Expenses Business rates insurance ( 67 3) 64 Wages salary (262 + 5) 267 Depreciation ( 250 * 25%) 62.5 Communication expenses 36 Energy Cost 49 (478.5) Selling Distribution Expenses Marketing 79 (79) Finance Expenses Debenture interest (200 *6%) 12 Loan interest 4 (16) Profit Before Taxation ( PBT) 108.5 Less: Income Tax (39) Profit After Taxation (PAT) 69.5 Less: Dividend declared ( 100*0.15 ) (15) Retain profit for the period 54.5 03.1.2.1 Balance Sheet. Position Statement of Valentina Hotel Ltd as at 28th February 2010. Assets  £ 000  £ 000  £000 Non Current Assets Cost Acc. Dep. NBV Buildings 400 400 Equipments 250 112.5 137.5 650 112.5 537.5 Current Assets Inventory (28 / 02 / 2010) 51 Debtors 92 Pre -paid Insurance 3 Bank 3 Cash 1 150 Total Assets 687.5 Equity Liability Equity Reserve Stated Capital (  £1 Ordinary shares) 100 Reserves Retained Earnings ( 157 + 54.5 ) 211.5 311.5 Non Current Liabilities 6% Debentures 200 Long Term Bank Loans 60 260 Current Liability Creditors 45 Wages salary payable 5 Debenture interest payable 12 Income tax payable 39 Dividend payable 15 116 Total Equity Liabilities 687.5 03.2 Budget and variance analysis of Valentina Hotel Ltd. 03.2.1 Process and purpose of budgetary controls. According to the Needles et al (2010, pp. 966) budgetary control is the use of a comprehensive system of budgeting to aid the management in carrying out its function such as planning , coordination and controls. Purpose of Budgetary Controls. The purpose of budgetary controls can be recognised, according to the Kotas R. (1999, pp. 177-180) in following manner. Achieving business targets. Delegating responsibilities to the staff. Optimum resource utilisation. To take corrective actions. Well coordination of work. As a basis of future policy Use as a basis of performance measurement Process of Budgetary Controls According to the Needles et al (2010, pp. 966-969) budgetary control process can be identified as follows. Period of Budget. This may be one year or sometimes it can be continuous from previous time to next time. Approach of Budget. Selecting a suitable method to use a budget. Such as zero based budgeting . Implementation of Budget. Implementation should be done after preparing approving the budget for the period. Performance Measurement. Measure the actual performance with budget during the budgetary period. Identification of differences in actual with budgeted performance. By conducting a variance analysis. Take corrective action. Corrective procedures required to produce the performances which are closer to the budgeted performance. 03.2.2 Variance analysis. Computation of RM Variances Raw Material Total Variance = Standard Cost Actual Cost = ( 10,000* $ 10) $ 98, 600 = $ 1,400 F / + Raw Material Price Variance = Qty. Used ( Standard Price Actual Price ) = ( 11,700 * $ 10 ) $ 98,600 = $ 18,400 F / + Raw Material Usage Variance = Std. Price ( Standard Usage Actual Usage ) = $ 10 ( (10* 1,000) 11,700 ) = $ 17,000 (A) / Analysis of variances It has shown $ 1,400 favourable total raw material variance from the budgeted figures. It indicates that actual material cost is less than the budgeted material cost and it is in the, within the controls. Further there is a $ 18,400 favourable raw material price variance from the budgeted figures. This indicates that the actual price is less than the budgeted price. However it has $ 17,000 adverse raw material usage variance from the budgeted figures. This means, RM usage are in out of the controls. Suggestions for appropriate future management actions Take corrective actions to eliminate the over usage of RM. Setting new procedures to reduce the wastage of RM. Implement new controls to monitor the RM usages. Check whether such variance is controllable or not. If it is controllable, then corrective action to be taken. If not a revision of standards is recommended. Task 04. 04.1 Ratio analysis of Audalucia Hotel. Profitability Ratio Gross Profit Ratio of the company has been declined by 15.14% ( Appendix A) compared to the 18.33 % of this year with 21.60 % of last year. Net Profit Ratio also declined by 30.56% ( Appendix A) compared to the 3.59 % of this year with 5.17 % of last year. Apart from that Return On Capital Employed (ROCE) also decreased by 31.73% ( Appendix A) compared to the 8.24 % of this year with 12.07 % of last year. This incurred due to increase in expenses cost of sales. Liquidity Ratios Current Ratio of the company has been increased by 0. 52 times ( Appendix A) compared to the 3.68 : 1 of this year with 3.16 : 1 of last year. Quick Ratio decreased by 0. 50 times ( Appendix A) comparisons to the 2.43 : 1of this year with 2.93 : 1 of last year. This incurred due to over fund usage on closing stock. Efficiency Ratios Inventory Turnover Ratio of the company has been decreased by 36.25 times ( Appendix A) compared to the 17.37 times of this year with 53.62 times of last year. Inventory Turnover Period has been increased by 14 days ( Appendix A) compared to the 21 days of this year with 7 days of last year. Debtors Turnover Period has been decreased by 7 days ( Appendix A) compared to the 39 days of this year with 46 days of last year. Creditors Turnover Period has been decreased by 5 days ( Appendix A) compared to the 25 days of this year with 30 days of last year. This incurred due to over fund utilisation on stock, increase of debtors creditors. Investors / Financial Ratios Earnings Per Share (EPS) of the company has been decreased by  £ 0.21 ( Appendix A) compared to  £ 0.25of this year with  £ 0.46 of last year. This has incurred due to low profit earned during the period and new share issue. 04.2 Appropriate future management strategies for business and service operation. Following strategies to be taken by the management to eliminate the discrepancies identified in the ratio analysis. Reducing the selling price volume of sale should be increased to gain higher revenue. Unnecessary fund utilisation on the stock should be reduced. The JIT stock system to be implemented to minimise the stock handling cost. Take necessary steps to reduce the expenses in regularly. Negotiate with suppliers to obtain longer credit period while asking lower credit period to the customers. Follow proper cash flow management procedure within the organisation. Implement new procedures to attract the customers to the company to increase the sales while conducting discounts promotions. Non Current Asset should have used in very efficient effective manner to generate income from it. Task 05. 05.1 Categorisation of costs of Leicester Square Hotel. Fixed Cost As per the Horngren et al (2009, pp: 28-29) fixed cost is the cost which remained unchanged in total for a given period regardless of changes in volume or activity. Eg : Fixed Cost of the hotel operation  £ 1,600,000 Variable Cost According to the Drury ( 2008, pp. 32-34) variable cost is the cost which changes in direct proportion to the volume of the activity. Eg : VC of Food sales per room  £ 7 VC of Beverage sales per room  £ 2.4 Semi Variable Cost According to the Kinney Raiborn ( 2011, pp. 28-29) semi- variable cost is the cost which consists both fixed and variable components for a given activity. It remains as fixed up to a certain level and beyond that it will be variable based on the volume or activity. Eg : Variable Cost per occupied room  £ 15 VC of Minor operations departments per room  £ 1.2 05.2 Cost / Profit / Volume analysis of Leicester Square Hotel. Computation of Contribution per product / customer ( in  £ ) Description Room Foods Beverages Minor Dept. Total Selling Price 120 20 8 2 150 Variable Cost (Appendix B) (15) (7) (2.4) (1.2) (25.6) Contribution 105 13 5.6 0.8 124.4 (Per product/customer) Net Profit Computation ( in  £ ) Sales ( 150 * 100 * 365) = 5, 475,000 Less : Variable Cost (25.6 * 100 * 365) = ( 943,400 ) Contribution (124.4 *100* 365 ) = 4, 540,600 Less : Fixed Cost = ( 1,600,000 ) Net Profit = 2,940,600 Break Even Point Computation BEP ( in units ) = Fixed Cost Contribution per customer = 1,600,000 124.4 = 12,861.74 ÃŽÂ © 12, 862 ( Customers ) BEP ( in  £ ) = BEP ( in units ) * Selling Price = 12,862 * 150 = 1,929,300 Cost -Volume -Profit Relationship Value (  £ 000 ) TR Total Revenue ( £ 5,475 ) ( £5,475) Profit ( £ 2,940.6) Profit BEP BEP ( £1,929) VC ( £ 934.4) Loss FC ( £ 1,600 ) (Customers ) 0 BEP ( 12,862 ) (36,500) According to the Blocher et al (2006, pp 238-241) Cost-Volume -Profit analysis is the method of analysing how operating decision and marketing decision affects the net income based on the relationship between cost ( VC FC), volume (output level ) and selling price. The hotel is required to sell 12,862 rooms to the customers to achieve breakeven point of sales. According to the Hansen et al ( 2009, pp. 591-595) Breakeven point is the level at which revenue is equal to the total cost and the profit is zero. Since they can obtain  £ 1,929,300 revenue to cover the total cost and beyond that they can earn profit from every additional customers. If the hotel unable to achieve 12,862 customers per annum, they have to suffer with losses. The Hotel can earn contribution of  £ 124.4 from every customer and if they achieve the expected sales level of 36,500 customers , they can achieve  £ 2,940,600 profit for the period. 05.3 Justification of short term management decisions based on CPV analysis. Margin of Safety ( in units ) = Expected Customers BEP Customers = ( 365 * 100) 12,862 = 36,500 12,862 = 23,638 Margin of Safety ( in  £ ) = Margin of Safety ( in units ) * SP = 23,638 * 150 = 3,545,700 Degree of Operating Leverage = Contribution Margin Net Profit = 4,540,600 2,940,600 = 1. 54 ( low risk ) According to the Blocher et al (2006, pp 249-252) margin of safety is the amount or units of sale above the sales. In that case hotel can generate  £ 3,545,700 turnover by 23, 638 customers. It indicates that this hotel investment is worth. As per the Hansen et al ( 2009, pp. 597-598) degree of operating leverage is the ratio of contribution to the profitability. In this case, it shows a lower leverage of 1.54 since it generates lower risk to the future profitability of the hotel. Therefore it is justifiable that management has been taken an optimized and a worth decision regarding this investment. Conclusion. 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