Smoking Cessation Therapy during Pregnancy Article

Smoking Cessation Therapy during Pregnancy - Article Example The contemporary NRT during pregnancy mitigates the delivery of toxins despite the fact that nicotine intake is profound during pregnancy. Such therapy is effective as it gradually eliminates withdrawal symptoms; hence, aids in the smoking cessation process (Cressman, et al., 1). The study indicates that behavioral counseling is suitable for pregnant women smoking less than five cigarettes per day because their nicotine intake is high (Cressman, et al., 2). Bupropion and Varenicline are among the contemporary NRT measures. The research conducted by Cressman, et al., convincingly argues that NRT enhances smoking cessation among pregnant women. It is prudent to concur with the research. However, the research fails to end the ambiguity inherent in the fact that the external environment that the women are exposed to has a significant influence on the process. As such, cessation may not be entirely attributed to NRT. The external environment presents psychological stressors that may contradict with the smoking cessation process. In addition, the gestation period lasts for nine months among human beings. Therefore, the period of subjecting the pregnant women to NRT is undefined. The research fails to indicate the negative effects of NRT on pregnancy. Bupropion and Varenicline are foreign to the body and may have negative effects on the pregnancy despite their efforts to mitigate smoking among the women. The research topic â€Å"smoking cessation therapy during pregnancy† encompasses the study of life. With much interest focused towards such a study, the article acts as a stepping stone towards providing insight into the onset of life as required in Biology. The conventional functions of the body during pregnancy are quite delicate, and women ought to create an environment conducive to the development of the baby.

Degrowth Essay Example | Topics and Well Written Essays - 1000 words

Degrowth - Essay Example They believe that human dependence on non renewable sources is way too high right now which will eventually lead humanity to a dead end. They promote sustainable development, use of renewable source of energy and reduce our ecological imprint on Mother Nature. They are also against neocolonialism which leads to exploitation of third world countries by developed countries. Why degrowth? Whats wrong in growth? The meaning of growth in today’s capitalist world mean grow more, produce more, sell more and use more, all in order to make more money which is termed as growth. Countries also do bother about human development index (HDI) but are almost always sidelined when it comes to the focus on GDP and growth. This growth is only increasing the pace of life, and as the Indian revolutionary M K Gandhi said ‘there is more to life than just increasing its speed’ is so relevant now. It seems a simple idea of people working hard, earning money and spending on a good life sty le. Companies keep on developing new products for those people to better their life style. People work to earn to buy products which are developed by companies where people work. It’s a catch 22 position and an endless cycle. ... This growth if continued at current rate will exhaust the fossil fuels on the basis of which is thriving so fast. You thought Economic growth is solutions of problems? Is it the problem? Any sane person shall say that solutions to issues like starvation, housing, education, poverty, disease, health care and employment is economic growth. Countries who have achieved economic growth are called developed country and live a comfortable life, those who are struggling are called developing countries. Economic growth in western countries had lead to larger spending powers and hence larger consumption of products. Larger demand for these products leads to mass production of them in third world countries as labor and capital is cheap there. This leads to exploitation of developing countries and creates a divide between rich and poor in the society. Rich becomes richer, poor becomes poorer. Fossil fuels are fast depleting, there are wars between countries for crude oil and nuclear power. Hence fast economic growth in past few decades have increased the speed of the world so much, that growth itself has become the problem and rest of the real issues of education, poverty and food are side tracked. â€Å"Questioning growth is deemed to be the act of lunatics, idealists and revolutionaries. But question it we must. The myth of growth has failed us. It has failed the two billion people who still live on less than $2 a day. It has failed the fragile ecological systems on which we depend for survival. It has failed, spectacularly, in its own terms, to provide economic stability and secure people’s livelihoods.† as correctly said by Tim Jackson, Economies commissioner of the sustainable development commission, an independent advisory body to the

Environmental Impact Of Plastic Bags

Environmental Impact Of Plastic Bags Plastic bags are a true menace to our ecosystems and our waste diversion goals. Barely recyclable, almost all of the 400 plastic bags used per second in the state are discarded. Once discarded, they either enter our landfills or our marine ecosystem. People think of plastic bags as being free. Instead, they actually cost taxpayers millions every year. In San Francisco alone, City officials estimate that they spend $8.5 million annually to deal with plastic bag litter. That equates to around 17 cents for every bag distributed in the city. Additionally: It costs the state $25 million annually to manage plastic bag pollution. Public agencies in California spend in excess of $303 million annually in litter abatement. Southern California cities have spent in excess of $1.7 billion in meeting Total Maximum Daily Loads for trashed in impaired waterways. Cities and recyclers spend incalculable amounts removing plastic bags from their recyclables stream, where they jam machinery and add to the manual labor costs of recycling. At least 267 species have been scientifically documented to be adversely affected by plastic marine debris and it is estimated to kill over 100,000 marine mammals and turtles each year. Plastic bags are considered especially dangerous to sea turtles, who may mistake them for jellyfish, a main food source. 86% of all known species of sea turtles have had reported problems of entanglement or ingestion of marine debris. Plastic bags that enter our marine environment eventually break down into small fragments. Plastic bags, which are made from natural gas or oil, consume an energy equivalent of thousands of barrels of oil a day just to meet Californias consumption. Numerous recent international, national, state and local reports have called for the banning or drastic reduction of plastic bags due to their environmental damage. Achim Steiner, head of the UN Environmental Program, recently said there is simply zero justification for manufacturing [plastic bags] any more, anywhere. Home / Plastic Bags / Why Plastic Bags are a Problem Why Plastic Bags are a Problem Plastic bags are popular with consumers and retailers as they are a functional, lightweight, strong, cheap, and hygienic way to transport food and other products. Approximately 6.9 billion plastic bags are consumed annually in Australia: 6 billion of these are high density polyethylene (HDPE), such as supermarket singlet bags or supermarket checkout bags. 0.9 billion are low density polyethylene (LDPE), such as boutique bags. 67% of HDPE 25% of LDPE bags are imported with the remainder locally produced. There are two major environmental problems associated with our use of plastic bags. Firstly, plastic bags are one of the most damaging forms of litter. At least 80 million plastic bags end up as litter on our beaches, streets and parks each year While they are estimated to only be 2% of the litter stream, they have a significant environmental impact because they can take up to 1,000 years to break down. Their persistence in the environment means that they can entangle and harm marine life and other animals. In fact, the World Wide Fund for Nature estimates that more than 100,000 whales, seals, turtles, and birds die every year as a result of plastic bags. For example, on 24 August 2000, a Brydes whale died in Trinity Bay, 2 km from central Cairns. An autopsy found that the whales stomach was tightly packed with plastic, including supermarket bags, food packages, bait bags, three large sheets of plastic, and fragments of garbage bags. There was no food in its stomach. When the dead animal decays, the plastic bags are freed to be re-ingested by other animals in years to come. On land, plastic bag litter can block drains and trap birds. They also kill livestock. One farmer near Mudgee NSW, carried out an autopsy on a dead calf and found 8 plastic bags in its stomach. The loss of this calf cost the farmer around $500. Cleaning up this litter is expensive. Australian local and state governments spend over $200 million a year picking up litter (all forms). Source: Federal Department of Environment HYPERLINK http://www.deh.gov.au/industry/waste/plastic-bags/HYPERLINK http://www.deh.gov.au/industry/waste/plastic-bags/Heritage website Secondly, the plastic shopping bag, a single use item, is a symbol of a wasteful society: 20 million Australians used 6.7 billion plastic checkout bags this year (down from 6.9 billion the previous year). Thats nearly 1 plastic bag per person per day or 345 bags per person per year. A persons use of a plastic checkout bag can be counted in minutes however long it takes to get from the shops to their homes. The amount of petroleum used to make one plastic bag would drive a car about 115 metres. The 6.9 billion plastic checkout bags we use every year is enough to drive a car 800 million kilometres or nearly 20,000 times around the world i.e. 4 round trips to the Sun. Less than 3% of Australias plastic bags are currently being recycled, despite recycling facilities being available at major supermarkets. Only an estimated 19% of the 3.7 billion plastic supermarket shopping bags handed out in Australia every year, are being reused by households as kitchen bin liners. In many council areas, plastic bags are the single main contaminant of kerbside recycling. Plastic bags are not free to consumers they are actually adding an estimated $173 million a year to Australias grocery bills. Source: Planet Ark While these facts paint a grim picture, an October 2003 Roy Morgan study showed that 87% of Australians were concerned about the impact plastic bags have on the environment. In addition, action is being taken to reduce the impact of plastic bags, for example: Coles Bay in Tasmania have successfully banned plastic checkout bags in all their retail stores. Under an agreement between the Federal Government and the Australian Retailers Association (ARA), retailers have until December 2004 to reduce their consumption of lightweight single use plastic checkout bags by 25%. This rises to 50% by December 2005. More and more people around the world are becoming aware of the environmental issues surrounding plastic bags. Considering their somewhat placid appearance, the impact of plastic bags on the environment can be devastating. Here are some facts about the environmental impact of plastic bags: Plastic bags cause over 100,000 sea turtle and other marine animal deaths every year when animals mistaken them for food The manufacture of plastic bags add tonnes of carbon emissions into the air annually In the UK, banning plastic bags would be the equivalent of taking 18,000 cars off the roads each year Between 500 billion and 1 trillion plastic bags are used worldwide each year Approximately 60 100 million barrels of oil are required to make the worlds plastic bags each year Most plastic bags take over 400 years to biodegrade. Some figures indicate that plastic bags could take over 1000 years to break down. (I guess nobody will live long enough to find out!). This means not one plastic bag has ever naturally biodegraded. China uses around 3 billion plastic bags each day! In the UK, each person uses around 220 plastic bags each year Around 500,000 plastic bags are collected during Clean Up Australia Day each year. Clean Up Australia Day is a nationwide initiative to get as many members of the public to get out and pick up litter from their local areas. Unfortunately, each year in Australia approximately 50 million plastic bags end up as litter. Fortunately, some governments around the world are taking the initiative to deal with the environmental impact of plastic bags by either banning plastic bags or discouraging their usage. Under current city law, large supermarkets and chain drugstores, such as Safeway and Walgreens, only may provide three kinds of bags to customers at the checkout stand: recyclable paper bags, compostable plastic bags and reusable bags. All single-use disposable bags are banned under the old law. In the new law, Mirkarimi crafted a few exemptions, which include using plastic bags for produce or for garments. He is contemplating a companion piece to his legislation that would impose a 10-cent charge for paper bags. Currently, retailers dont charge for paper bags in San Francisco, though some, such as Whole Foods and Rainbow Grocery, give customers credit for using their own bags. Mirkarimi estimates that broadening the law would remove tens of millions more bags from the environment. Plastic bags are a clear example of excess run amok, he said. People dont necessarily realize the composition of the plastic bag or the consequences of the plastic bag. Theyre omnipresent. Shari Jackson, director of the Progressive Bag Affiliates of the American Plastics Council, said Mirkarimis proposed legislation would have unintended consequences, chiefly increasing the use of paper bags, which have their own environmental problems, and taking away jobs of people who manufacture the plastic bags

Smacdata Systems :: essays papers

Smacdata Systems It was hard to sleep, even though I was exhausted. For approximately a year and a half I was employed with a small PC manufacturing company, SmacData. Until my supervisor resigned it was a great job. Immediately after he resigned business quadrupled, we landed our first contract to build thousands of PC's. In the past we only built a few hundred PC's a month. This would have been a great opportunity, except for the presidents philosophy to work a few people to death at low wages and then hire fresh pe ople. At this time I had to decide whether to find a better job, quit , or stay and suffer. At first I really made an effort to manage everything, but when there was not a crisis, or constant chaos and production was under control; management thought that was the sign they where not pushing hard enough. In addition they were hiring people with little or no qualifications to assemble and service PC's. Of which I was responsible for the finished quality and the speed of production. I was working long hours seven days a week. It was very difficult to manage and train incompetent, and uninterest ed persons. On top of this some of the new employees would steal computer parts. This created an environment of constant scandal and accusation. If I ran short of worries I would entertain the thought of being accused of stealing and the police taking me away. Other stress creators included the companies habit of selling remanufactured parts as new, often times the quality of these parts was less than used parts. The better part of my job was becoming damage control as a result of these unscrupulous practices. It was at this point that I was losing sleep or not sleeping at all. Another trait of my new coworkers, was that they were very friendly to my face but behind closed doors they would do or say anything in their power to go against me or cause problems. Even so, most of the time my coworkers where manageable. Management had spent years perfecting the techniques of back stabbing, ways to cause discord, and fighting among employees. All of these issues made me seriously consider resigning. Unemployed I would be unable to pay my bills, and considerable debt. I was living on my own since I started at SmacData. During this same times my parents where in the process of

Accounting Assignment Week 1

13. Is a professional accountant a businessperson pursuing profit or a fiduciary that is to act in the public interest? I believe that a professional accountant is a fiduciary that is to act in the public interest instead of a businessperson pursuing profit. Accountants have schooled for many years and are licensed through the State. As a professional accountant there are many rules and regulations that must be understood and followed.Professional accountants are morally and ethically required to work in the best interest of the public. If an accountant is professional and ethical, he or she would not falsify financial statements or tax returns to allow for higher profits for the accountants employer, customer, or even themselves. Accountants must understand that proving to be an ethical, professional accountant with great morals will actually prove to be profitable.The accountant’s reputation plays a large role in the corporation’s reputation. 14. Why is it important f or a professional accountant to understand the ethical trends discussed in this chapter? It is important for a professional accountant to understand the ethic trends because we need to know the expectations of the public. After Enron and other banking issues caused some major changes in the new expectation in the business world.The ethics trends have slowly been changing but after what happened with set everything in place to set higher standards for the ethics. The accountant must understand the consequences of cutting corners and acting unethically. Times are changing and with the increased risk of errors causing problems for the company and its employees there is a large concern for accountants to understand the ethical trends.

Business Analytical Skills Essay

Give me an example of a time when you used your fact-finding skills to gain information needed to solve a problem. Then tell me how you analyzed the information and came to a decision, if applicable. What course(s) did you take in your program that strengthened your analytical skills? Give me an example of a project or exercise you completed, focusing on the analytical component. What tools do you use on the job currently to aid you in quantitative analysis? Talk to me about the percentage of time you currently spend on the job dealing with analytical reports, analyses, and comparisons. Tell me about a recent project that was primarily numbers-oriented. Walk me through your procedure and thought processes. Give me an example of a project that relied heavily on quantitative analysis. Describe a specific accomplishment that demonstrates your analytical skills. Give me an example, which demonstrates your ability to use a variety of approaches in your work. Let’s assume that you are given an assignment, which requires a different methodology, than you typically use. Have you ever experienced this type of situation? How did you go about completing your work? Tell me about a difficult problem you solved for a client. Tell me about an assignment in which you knew you had little previous experience to apply to its completion. What strategy did you adopt to complete the assignment? Give me an example that demonstrates your ability to manage a client’s billing and budgets. Give me an example of your ability to work within a client’s budgetary constraints.

Economic Impact of London Luton Airport The WritePass Journal

Economic Impact of London Luton Airport Abstract Economic Impact of London Luton Airport ). This multiplier effect is an induced impact as it is a result of a supply chain creation within this community. This therefore extends to anyone within the up- or downward supply chain of these business enterprises and the employees thereof. This direct revenue income is a result of increased wages and salaries paid to employees, direct business expenditure, direct profits and revenue resulting from the multiplier effect (Halcrow, 2010). The most easily measurable economic impact of any airport is employment, as an airport provides a variety of different levels of employment opportunities. Employment exists on many different levels to a variety of stakeholders, including direct employment as a result of airport activities measured as 4,100 employees in 2011 (LLA, 2011), indirect employment, induced and related employment (TRB, 2008). The economic impact of increased employment opportunities through LLA extends to a wide-variety of stakeholders at various levels of business enterprise and across all sectors, including on- and off-site employment. The government or State is also a large beneficiary in terms of economic impact of LLA, as it receives income based on the business operations of the airport in the form of business and personal taxes paid (Halcrow, 2010). In addition to business taxes, enterprises are required to pay rates on their properties which provided an income of  £19.8mil in 2010 to the State. Air passenger tax also provides a source of income for the State as Civil Aviation Agency provides different passenger duty costs for different kinds of passengers. In 2010, the State received  £144mil revenue from air passenger tax (Halcrow, 2010). These are direct impacts as they would cease to exist if LLA no longer operated. It is evident therefore that LLA is a major generator of economic activity in the local area, providing significant opportunities for the expansion of current enterprise and the resultant employment and revenue opportunities that this provides, as well as a useful and important source of revenue for the central government. Direct, indirect and induced impacts of LLA are inclusive of a broad range of stakeholders providing important revenue generation and an overall increase in economic activity as a result of their operations. Airport Management Policies LLA is a publicly owned company with Airport Concessions Development Ltd. (ACDL) as the majority shareholder. ACDL owns and operates 47 other airports around the world and have extensive experience in airport management (LLA, 2013). It stands to reason therefore that the experience of managing policies for maximum economic impact implemented at LLA would be an extension of the knowledge and experience gained in the course of business. With rising fuel costs affecting the affordability of travel options, low-cost airlines have become increasingly prevalent with the adoption of a low-cost model whereby airlines negotiate significantly lower aeronautical charges with airports seeking to make up the shortfall in revenue with increased passenger volumes expected from offering lower-airline fees (Frances, et al., 2004). LLA has introduced three major low-cost airlines into their business model, namely easyJet, Ryanair and Wizz Air. Initially the aeronautical charges were given in a format whereby easyJet, as the principle low-cost airline, paid a reduced rate per passenger that came through the airport. However, when Barclays became a shareholder in LLA it was reported that the financial performance of the airport was adversely affected by this negotiation (Ibid). This was then adjusted so that the low-cost airlines qualified for the reduced aeronautical charges, where after the charges are reduced according to the pass enger volumes. In addition to the increase in passenger volumes through low-cost airline negotiation, there was a significant shift in management focus to increase the overall income per passenger and between 1995 and 2001, this was achieved through doubling the retail space in the LLA airport terminal (Ibid). This is a realisation by the marketing strategy of LLA that the majority of airport revenues are not generated by aeronautical charges (Castillo-Manzano, 2010). Jarach (2010; p.2) notes that the extent of the economic impact of an airport will be a result of factors such as the type of visitor (business or tourist), the type of scheduled service (international, domestic and long-haul flights), the magnitude and origin of charter operations, the relative isolation of the airport and the availability of other modes of transport. This highlights a shift in perspective of the airport as part of the air transport pipeline, rather than focusing on airlines as the primary customer of the airport, re venue generation is now concentrated on attracting retail customers (Jarach, 2001). Expectations as to the levels of income that can be expected through the support goods and services in the airport allows the airport to make accurate predictions on the income expected for the airport as an operation and to negotiate aeronautical charges based on these predictions (Frances, et al., 2004). As a result of the increased importance of concession revenue (resulting from commercial operations), revenue sharing arrangements are also becoming increasingly popular agreements between airports and airlines, although research indicates that often airports would rather replace the airline than enter into such agreements (Zhang, et al., 2010). The marketing strategy therefore of LLA has been redirected in recent years to ensure that concession revenues are increased, with reports that the reliance on low-cost airlines for the majority of passengers based on a reduced charge has had an adverse effect on the financial outlook of the airport (Frances, et al., 2004). The Financial Report of LLA (2012) for the end of 2011 indicated that the revenue from commercial activities and from aeronautical charges was relatively equal indicating that there is a large reliance on commercial activities to supplement the income of the airport itself (see table below). In addition, there is a continuous assessment and commitment by the management of the airport to improving facilities and providing additional services to the visitors on a consistent basis (LLA, 2011). Income Year Ended 31 December 2011 ( £ ,000) Year Ended 31 December 2010 ( £,000) Traffic Income 50,100 45,742 Commercial Income 49,679 45,287 Tenant Income 12,283 11,158 TOTAL 112,062 102,187 (LLA, 2012) Conclusion From the perspective of airport management therefore, the increase in revenue is the primary concern of commercial activities, with regards to both airline traffic revenue and concession revenue. The economic impact of the operations of the airport is an important priority for management, as privately owned airports, such as LLA are profit driven business enterprises. From the financial statement reflecting the revenue income of the airport, it is evident that there need be an increased emphasis on increasing the concession revenues of the airport. Commercial activities in an airport are essential to the financial success of the enterprise (Torres, et al., 2005) and have the potential to contribute to up to 90% of the total income of the airport ((Zhang Zhang, 1997). Currently, LLA is not maximising the potential of the commercial activities of the airport and therefore it is the recommendation of this report that the retail operations and services available at the airport be upgrad ed to allow for significantly more commercial revenue. This will have the impact of ensuring that the revenue of the airport is increased and that there is a greater direct income from these activities, as well as increased employment opportunities through the various direct, indirect and induced impact that this will have. The government income will also be increased according as there will be higher business and personal taxes payable.   Increasing the commercial operation of the airport will also necessitate a strategy to ensure greater traffic volumes in the airport terminal itself which can be achieved through the increased participation with airlines through offering revenue-sharing contracts to ensure that higher volumes of passengers are directed through the terminal rather than other neighbouring airports. References Airports Council International (2004) The economic and social impact of airports in Europe. York Aviation: ACI Europe. Castillo-Manzano, J. (2010) Determinants of commercial revenues at airports: Lessons learned from Spanish regional airports. Tourism Management, 31(6), pp. 788 – 796. CDM Smith (2012) The economic impact of commercial airports in 2010. Ohio: CDM Smith. Francis, G., Humphreys, I. Ison, S. (2004) Airports’ perspectives on the growth of low-cost airlines and the remodeling of the airport–airline relationship. Tourism Management, 25(4), pp. 507 – 514. Graham,A. (2008) Managing Airports (3rd ed.). Oxford: Butterworth-Heinemann. Halcrow (2011) Economic Impact of London Luton Airport. London: Halcrow Jarach, D. (2010) Airport Marketing: Strategies to Cope With the New Millennium Environment. Hampshire: Ashgate Publishing. Jarach, D. (2010) The evolution of airport management practices: towards a multi-point, multi-service, marketing-driven firm. Journal of Air Transport Management, 7(2,) pp. 119 – 125. London Luton (2012) Airport History. [online] Available on: london-luton.co.uk/en/content/8/226/ [Accessed 28 March 2013]. London Luton Airport Operations Ltd. (2012) Annual Reports and Accounts for the Year Ended 31 December 2011. London: LLA London Luton (2011) Annual Monitoring Report 2011. London: LLA Luton Borough Council Torres, E., Domà ­nguez, J., Valdà ©s, L. Aza, L. (2005) Passenger waiting time in an airport and expenditure carried out in the commercial area. Journal of Air Transport Management, 11, pp. 363–367. Transportation Research Board (2008) Airport Economic Impact Methods and Models. Airport Cooperative Research Program: Synthesis. Zhang, A. Zhang, Y. (1997) Concession revenue and optimal airport pricing. Transportation Research Part E: Logistics and Transportation Review, 33, pp. 287–296. Zhang, A., Fu, X. Yang, H. (2010) Revenue sharing with multiple airlines and airports. Transportation Research Part B: Methodological, 44(8–9), pp. 944 – 959.

Cornell University Academic Calendar Essay Example

Cornell University Academic Calendar Essay Example Cornell University Academic Calendar Paper Cornell University Academic Calendar Paper Essay Topic: Academic Fall 2017 Event Day(s) of the Week Date Residence halls open Friday August 18 Instruction begins Tuesday August 22 Labor Day Holiday no classes Monday September 4 Fall Break begins at 1:10 p.m. Saturday October 7 Indigenous Peoples Day Monday October 9 Instruction Resumes Wednesday October 11 Veterans Day Saturday November 11 Thanksgiving Recess Begins Wednesday November 22 Instruction Resumes Monday November 27 Last Day of Classes Friday December 1 Study Period Saturday Tuesday December 2 5 Scheduled Exams Wednesday Thursday December 6 14 Recognition Event for December Graduates Saturday December 16 Winter 2017-18 Event Day(s) of the Week Date University Winter Break Monday Monday December 25 1 Winter 3-Week Session Classes Begin Tuesday January 2 Winter Session Period ends Saturday January 20 Spring 2018 Event Day(s) of the Week Date Martin Luther King, Jr. Day / Holiday Monday January 15 January Orientation Begins Thursday January 18 Instruction Begins Wednesday January 24 February Break begins at 1:10 p.m. Saturday February 17 Instruction Resumes Wednesday February 21 Spring Break begins at 1:10 p.m. Saturday March 31 Instruction Resumes Monday April 9 Last Day of Classes Wednesday May 9 Study Period Thursday Sunday May 10 13 Scheduled Exams Monday Thursday May 14 17 Study Day Friday May 18 Scheduled Exams Saturday Tuesday May 19 22 Commencement Sunday May 27 Summer 2018 Event Day(s) of the Week Date 3-Week Summer Session Registration/classes Begin Wednesday May 30 8-Week Summer Session Registration/Classes Begin Monday June 11 3-Week Summer Session final exams Friday June 22 6-Week Summer Session registration/classes begin Monday June 25 6- and 8-Week Summer Sessions Final Exams Monday Tuesday August 6 7

Grow Your Own Multicolor Mineral Crystal Specimen

Grow Your Own Multicolor Mineral Crystal Specimen Natural minerals need millions of years to form, but you can make a homemade mineral in just a few days using inexpensive ingredients you can get at a home supply store. The chemicals grow different colors of crystals, which look like a geological specimen. The result is pretty enough to showcase at home or in the lab. Homemade Mineral Materials alum or chrome alumcopper sulfateborax or boric acidwaterfood coloring (optional)rock or other material for a base Regular white alum is sold as a kitchen spice. If you use this alum, youll want to add food coloring to grow colored crystals or you can stick with the natural clear crystals. Chrome alum (also known as chromium alum or potassium chromium sulfate) is available online and grows natural purple crystals. If you have both chemicals, you can mix them to produce natural lavender-colored crystals. Copper sulfate grows naturally blue crystals. It is sold either as a pure chemical online or as a root killer at a home supply store. Check the label to make sure copper sulfate is the ingredient. The product will look like a blue powder or granules. Boric acid is sold as an insecticide (roach killer) or disinfectant powder. Borax is sold as a laundry booster. The white powder of either chemical produces delicate white crystals. Procedure Growing a homemade mineral specimen is a multi-step process. Youll grow one layer of crystals on a rock, let the specimen dry, then grow another layer of a different chemical, let it dry, and grow the third layer to complete the project. First, find a rock and a container just large enough that you can add liquid to cover the rock completely. You dont want too big of a container or youll have to make up a lot of each crystal solution. Make up the crystal growing solutions one at a time, as you need them. In all cases, the procedure for preparing the solution is the same. Dissolve as much chemical as you can in boiling hot water. Add food coloring, if desired.Filter the solution through a paper towel or coffee filter to remove any sediment.Allow the solution to cool slightly so you dont burn yourself and dont accidentally dissolve any pre-existing crystals (for the second and third crystal sets).Place the rock or other substrate in a container. Pour the solution into the container until the rock is covered.Allow crystals to grow overnight or for a couple of days (until you are pleased with them). Then carefully remove the rock and place it on a paper towel to dry. Empty the container of solution and let it dry.When the rock is dry, return it to the empty container and add the next crystal solution. While you can grow the crystals in any order, my recommendation is to start with the alum, followed by the copper sulfate, and finally the borax. In any case, Id do borax last because the crystals are relatively fragile. Once the mineral specimen is complete, allow it to air dry. Once it is dry, you can display it. Over time, changes in the humidity of a room will alter the appearance of the crystals. If you wish to store the crystals, gently wrap them in paper to help keep the humidity stable. Alum Solution Recipe 5 tablespoons alum1 cup very hot water Copper Sulfate Recipe Copper sulfate saturation is highly dependent on water temperature. Determine how much water you need to fill your container. Heat it in a kettle or microwave until it boils. Keep stirring in copper sulfate until no more will dissolve. There will be undissolved material in the bottom of the container that you can filter out using a paper towel. Boric Acid or Borax Recipe Stir boric acid or borax into very hot tap water until no more will dissolve. Additional Crystals To Grow If three colors isnt enough for you, you can add delicate needle-like crystals of Epsom salts or red potassium ferricyanide crystals.

HIV does not cause AIDS Essay Example | Topics and Well Written Essays - 1000 words

HIV does not cause AIDS - Essay Example Based on this aspect, the study evaluates the articles of both authors and describes their viewpoints regarding the basis of AIDS. The first point is that HIV fails to satisfy the postulates of Koch and Henle. Koch and Henle have designed four principles in order to develop a link between virus and disease. The first principle is that in order to link any disease with a particular virus, the virus must be detected in every organism suffering from the disease, but should not be present in healthy organism (Koch, 1910). However, with respect to AIDS, it is not possible to detect free virus, provirus or viral RNA. The second point of Duesberg is the violation of second principle of Koch and Henle regarding virus and disease. Koch and Henle have stated that in any virus caused disease, the particular virus must be isolated and developed in a clean culture. Culture in this context is the procedure of cell growth in precise circumstances, primarily outside of their usual atmosphere (Koch, 1910). However, with respect to HIV, it cannot be isolated in most of the cases of AIDS. Furthermore, the isolation of HIV is indirect and subjected to activation of inactive provirus from the oppressive immune system of the host. The third point of Duesberg is violation of third principle of Koch and Henle. They have stated that in order to establish relationship, the developed virus should cause disease while it is injected in a healthy organism (Koch, 1910). Concerning AIDS, pure HIV does not replicate AIDS when vaccinated into healthy organisms. With respect to the fourth point, Duesberg stated that in contradiction of every pathogenic virus which causes progressive diseases, HIV is not biochemically active in the AIDS syndrome. It actively infects only few portion (i.e. 1 in 104) T cells. Thus, HIV cannot be regarded as the damage of T cells, the symbol of AIDS, rather HIV’s holder ascribes to

Reg Vardy PLC financial analysis Essay Example | Topics and Well Written Essays - 2000 words

Reg Vardy PLC financial analysis - Essay Example The company, which is named after founder Reg Vardy, is one of the leading motor retail groups in the United Kingdom. Reg Vardy was initially established as a haulage business at Houghton-le-Spring. Due to the success of the business, it diversified into the sale of vehicles (Yahoo! Finance 2005). Under the leadership of the founder's successor, Chief Executive Officer Sir Peter Vardy, the firm acquired franchises from a number of the finest motor and car manufacturers in the world. Through the course of the company history, Reg Vardy was appointed as the sole distributor of Aston Martin for the North of England. This was followed by the company's franchise of Ferrari and Rolls Royce. Reg Vardy was also awarded the main dealer franchise for other marques such as Jaguar/Daimler, Mercedes and BMW among others. (Company History 2005) In 1989, Reg Vardy became listed in the London Stock Exchange. The initial flotation has raised about 5 million and allowed for expansion outside North East Heathen. With this, the company expanded further as it acquired more dealerships from other volume marques. (Company History 2005) To finance its expansion binge, the company issued rights in 1998 and raised 26 million. The fund was used to acquire Trust Motor Group, the firm's largest acquisition to date. In the same period, the company also established Vardy Contract Motoring, which is focused on the contract hiring and leasing operations (Company History 2005). This year, Reg Vardy pushes through with its strategic acquisitions given the upcoming purchase of five dealerships from the Priory Motor Group. This highlights the company's strategy of acquiring performing and high quality business that accounts from payments of goodwill. (Reg Vardy PLC Annual Report 2005) So far, Reg Vardy sells about 200,000 vehicles annually and employs around 6,000 workers. It has also substantially increased its total franchises to 98 dealerships in 2005 from only 63 dealerships in 1998 (Reg Vardy PLC Annual Report 2005). The company continues to distribute new and used cars for Aston Martin, Renault, Alfa Romeo, Audi, BMW, Citroen, Fiat, Mercedes and Jaguar. Its major shareholders include the Vardy family (28%), Deutche Bank (20.6%) and Aegon (3.59%). (Yahoo! Finance 2005) Financial Highlights Table 1 - Balance Sheet Balance Sheet (in millions) 2005 2004 2003 2002 2001 Assets Current Assets Cash and Equivalents 39.2 24.3 45.5 39.7 12.0 Receivables 73.6 66.6 61.9 52.6 64.0 Inventories 243.2 247.5 174.8 123.1 128.2 Other Current Assets 14.5 12.0 15.0 6.5 8.5 Total Current Assets 370.5 350.4 297.2 221.9 212.7 Property Plant and Equipment-Net 180.9 181.7 154.8 162.0 165.6 Intangible Other Assets 3.5 3.2 1.3 1.3 1.8 Other Assets 3.5 3.2 1.3 1.3 1.9 Total Assets 555.0 535.3 453.3 385.2 380.3 Liabilities and Shareholders' Equity Current Liabilities Accounts Payable 186.2 184.3 146.9 96.5 78.8 Short-Term Debt 34.1 38.7 70.1 42.3 35.7 Other Current Liabilities 44.4 37.0 28.8 25.6 47.3 Total Current Liabilities 277.2 271.3 256.8 174.5 169.3 Long-Term Debt 47.9 49.7 12.7 53.0 57.1 Provision for Risks/Charges 5.4 1.2 1.4 2.8 4.0 Deferred Taxes 6.4 5.9 5.1 4.1 4.8 Other Liabilities 12.6 10.8 6.3 1.7 12.4 Total

Parkinsons Disease Essay Example | Topics and Well Written Essays - 1750 words

Parkinsons Disease - Essay Example According to the essay "Parkinson’s disease" findings, usually the patient experience â€Å"resting† tremor. The tremor, however, may disappear when the patient moves voluntarily and when he sleeps. Other symptoms include rigidity of cogwheel type which is due to stiffness and increased muscle tone (Miller & Stein 2000). What happens with rigidity is that the signal coming from the brain is disturbed thus the muscle remains tensed and contracted. As a result, the patient may feel pain when he moves. The muscle also becomes weak because the opposing muscle is relaxed with the same altered brain signal. The patient may also experience bradykinesia characterized by slow automatic movement (Stein & Miller 2000). The movement could be unpredictable. At one time the movement is easy but other times it could be difficult needing assistance. This makes the simple activity like dressing or washing takes time for a patient. Stooped posture is also evident with Parkinson patients characterized by leaning forward and backward. Having this kind of instability may lead to impaired balance and coordination which might cause fall or bumps. As the disease progresses, the patient may also develop shuffling propulsive gait. He may also have the relaxed arm swinging while walking with the bent trunk. Thus a Parkinson patient is said to resemble a car without a break (Hladysz n. d). All of the syndrome effects is a result of the overstimulation of the postural muscle of the neck trunk, and upper limbs.

Persuasive synthesis Research Paper Example | Topics and Well Written Essays - 1500 words - 1

Persuasive synthesis - Research Paper Example However, it is possible to treat and cure cancer when discovered during its early stages through chemotherapy. This scientific process uses radioactive rays to kill the cancerous tumors that form part of the cancer. There are several types of cancer; these include breast cancer, prostate cancer, and vaginal cancer. Nowadays cancer has become the most deadly disease in the world, attributed to causing deaths of several notable figures in the world, e.g. Steve Jobs, founder and CEO of Apple Company. The relatives of these people suffer from various challenges. This is because the thought of their suffering relative really paints a negative impact in their physical, emotional, and mental status, thereby causing them a lot of pain (Ronda, Talley, McCorkle and Baile). The patient requires total attention from their relatives. This is because the cancerous cells usually eat up his body and mind leaving him weak both physically and psychologically. Therefore, the relatives have to come around to fill this void by being there for their sick relative. They have to spend a lot of time attending to them. This means they must shelve all their other engagements in order to be with the patient at the hour of need. This is in itself suffering because it denies them an opportunity to pursue other matters. In addition to being there for the patients, the relatives may sometimes lack sleep because they have to stay awake to keep the Patient Company especially if they have no sleep due to extreme pain or extreme depression. (Ronda, Talley, McCorkle and Baile). Furthermore, since they cannot nurse their patient away from home, they have to complete all scheduled work outside their homes. This is to allow them ample time to attend to the patient when they get back home. The emotional pain they encounter comes from their desire to satisfy the patient, who in most cases has lost all the hope in life. They have to make him feel important and loved so that they can give

Cryptography Application Methods Research Paper Example | Topics and Well Written Essays - 500 words

Cryptography Application Methods - Research Paper Example This led to the emergence of debit and credit cards whose applications have since become widespread. This age of information has witnessed the emergence of cryptography a major protection method of applications. This paper will investigate some of the application methods of cryptography together with the systems application in a college university. In a university setup, cryptography has applications in ensuring secrecy in storage, integrity in transmission, authentication of identity and integrity in storage. The maintenance of the secrecy in storage requires a one key system whereby the user is responsible for the provision of the computer key at the start of the session. After this, the computer takes care of the decryption and encryption during the entire course of its normal use. Indeed, there are numerous hardware devices for automatic encryption of personal computers of all the information that the disk stores. Upon turning on a computer, a user must provide the encryption hardware with a key. Otherwise, the information will be meaningless even in the event that the hard disk is stolen. However, secrecy in storage is not without problems. In an event that the user forgets the key, then the encryption information become unusable. Apparently, encryption only occurs while the information is in storage and not when it is in use. The electronic money transfer has the danger of invasion by criminals who can tap a system and make false transfers. However, to realize integrity in the transfer of funds, there is need to perform an information checksum before submitting it in the form of encryption. Upon the receipt of this encrypted information, another checksum takes place for comparison after decryption. An agreement of the checksum is an indication that an alteration had occurred to the message. Forging this kind of information is easy. Since a lot of publications and intellectual works occur in universities, integrity in the

Tuesdays with Morrie Essay Example | Topics and Well Written Essays - 1000 words

Tuesdays with Morrie - Essay Example Therefore, Morrie’s point is that once one learns and accepts that death is a reality that is going to happen at some point in life, one learns to live life fully enjoying every moment as it comes without any regrets (Albom, 2005). Throughout the chapter on death, Morrie makes frequent reference to this quote emphasizing the importance for all humanity to accept death, and the subsequent benefits generated from such acceptance for the remainder of one’s life. Morrie emphasize acceptance of death and learning to live with this reality so that Mitch can understand how Morrie is able to value the smaller, more genuine aspects of life bearing in mind that death was approaching. Although Morrie made this statement when he was terminally ill, this it can be generalized to the lives of every human being since death is a reality that is bound to occur to everyone who is still alive. Therefore, healthy individuals can enjoy a life full of happiness and contentment when they live each day as if it were the last. This approach to life will result in a state where each life experience is embraced memorably, passionately and powerfully. People will be able to experience living as a gift to be seized and taken advantage of fully. Morrie points out that â€Å"everybody knows they are going to die," he said again, "but nobody believes it† (Pg 91 M) and that most people are busy doing their activities but they are actually â€Å"half asleep† (Pg 43 M). These statements relate to being prepared for death as it illustrates people’s attitude towards death. There are people who live like robots without having a personal goal in life while taking everything that life has to offer for granted. This can also be said of people who are used to routine and habitual way of life by doing the same things daily to the extent that it has becomes a tradition to them. For such people, accepting the limited nature of life will go a long way in making them enjoy life by

Cryptography Application Methods Research Paper Example | Topics and Well Written Essays - 500 words

Cryptography Application Methods - Research Paper Example This led to the emergence of debit and credit cards whose applications have since become widespread. This age of information has witnessed the emergence of cryptography a major protection method of applications. This paper will investigate some of the application methods of cryptography together with the systems application in a college university. In a university setup, cryptography has applications in ensuring secrecy in storage, integrity in transmission, authentication of identity and integrity in storage. The maintenance of the secrecy in storage requires a one key system whereby the user is responsible for the provision of the computer key at the start of the session. After this, the computer takes care of the decryption and encryption during the entire course of its normal use. Indeed, there are numerous hardware devices for automatic encryption of personal computers of all the information that the disk stores. Upon turning on a computer, a user must provide the encryption hardware with a key. Otherwise, the information will be meaningless even in the event that the hard disk is stolen. However, secrecy in storage is not without problems. In an event that the user forgets the key, then the encryption information become unusable. Apparently, encryption only occurs while the information is in storage and not when it is in use. The electronic money transfer has the danger of invasion by criminals who can tap a system and make false transfers. However, to realize integrity in the transfer of funds, there is need to perform an information checksum before submitting it in the form of encryption. Upon the receipt of this encrypted information, another checksum takes place for comparison after decryption. An agreement of the checksum is an indication that an alteration had occurred to the message. Forging this kind of information is easy. Since a lot of publications and intellectual works occur in universities, integrity in the

World War II Essay Example for Free

World War II Essay World War II started in 1939 and ended in 1945. It involved the countries of Japan, Germany, and Italy. Those three formed the Axis Powers. The countries that fought against them were Great Britain, France, the United States, and in part the Soviet Union. Notable names in the war were: Franklin Delano Roosevelt, (president of the United States); Adolf Hitler, (Nazi Party leader and German chancellor); Benito Mussolini, (Italian fascist dictator); Hideki Tojo, (Japanese military leader); and Joseph Stalin, (communist leader of Soviet Union). World War II was the most fatal war in history, resulting in between 40 and 50 million deaths. World War II was caused by many different reasons. It was caused psychologically by: Adolf Hitler’s actions; Anti-Semitism; and totalitarianism. Politically it was caused by: the Treaty of Versailles; the failure of the League of Nations; and failure of appeasement. Finally it was caused geographically by: imperialistic Japan; the Treaty of Versailles; and the positioning of the United States. World War II was caused psychologically by the actions of Hitler, the influence of Anti-Semitism, and the influence of totalitarianism all over Europe. Adolf Hitler was a powerful speaker. He influenced many people to support himself and the Nazi party. â€Å"All great world shaking events have been brought about not by written matter, but by the spoken word. † (Adolf Hitler Quotes). On the contrary, he published a book, Mein Kampf (my struggle). In this book he described the Nazi party. The consumer and the common man read the book. They began to believe what Hitler had preached in Mein Kampf. â€Å"Those who want to live, let them fight, and those who do not want to fight in this world of eternal struggle do not deserve to live. (Hitler and Manheim). Hitler promoted the beliefs of German expansion; that Germans were the â€Å"master race† and all others are inferior; and Anti-Semitism. Anti-Semitism caused World War II in part psychologically by making people think that Jews were the cause of all their problems, and that they shouldn’t exist within the â€Å"Third Reich† or Third German Empire. During World War II between 4,869,360 and 5,894,716 Jewish were exterminated. (Holocaust Memorial Museum). This mass killing was called the Holocaust. The people that killed all of these innocents were who? People influenced by Anti-Semitism, mostly members of the Nazi Party. Anti-Semitism caused the Holocaust. â€Å"The personification of the devil as the symbol of evil assumes the living shape of the Jew. † (Adolf Hitler Quotes). The Holocaust was one reason for war. So in turn, Anti-Semitism was one psychological cause of World War II. Most of the Anti-Semitism was present in the Nazi Party, which was the German fascism. Totalitarianism was when a government has total control, and individual people have no civil rights. Before and during World War II, there were many different types of totalitarianism. There was fascism, communism, the Nazi Party, and militarism in Japan. Psychologically all of these different brands of totalitarianism influenced an abundance of the nations involved in World War II. In the Soviet Union, Joseph Stalin took total control by transforming his nation into an industrial communist state. People who disobeyed him were killed. In Italy, Benito Mussolini rose to power through winning the support of many discontent Italians and by fascism. â€Å"Italy wants peace, work, and calm. I will give these things with love if possible, with force if necessary. (Danzer, Klor de Alva, Krieger, Wilson, and Woloch). In Germany, Adolf Hitler influenced Germany with the German brand of fascism, the Nazi party. â€Å"The great strength of the totalitarian state is that it forces those who fear it to imitate it. †(â€Å"Adolf Hitler Quotes†). Finally in Japan, Hideki Tojo used the military to take control and use notes of fascism in his leadership. All of these dictators used totalitarianism to influence the people of their nations. In doing this, they create a psychologically influenced mass of people who believe and conform to totalitarianism. From three quarters of these nations, the Axis Powers were born. World War II was caused politically by: the Treaty of Versailles; failure of the League of Nations; and failure of appeasement. The Treaty of Versailles was a post World War I peace agreement that established new borders, nations, and war reparations. In this treaty, Germany was to take all the blame and sole responsibility for the war. They were stripped of their colonies. The Germans were angry and resentful. The Treaty of Versailles destroyed the German economy and also banned them from maintaining an army. All of these angered people. This political move aided to moving towards World War II. Some people, like Herbert Hoover, thought it not a good idea. â€Å"The economic consequences alone will pull down all Europe, and thus injure the United States. † (Danzer, Klor de Alva, Krieger, Wilson, and Woloch). The League of Nations was meant to keep world peace. Yet another world peace agreement after World War I, it was meant to settle conflicts between nations with words over fighting. However it failed because not all nations participated in the League and some countries eventually left too. Other countries still traded with the countries that withdrew. This made the League’s rules pointless. Also the League had no force behind it. They had no army. â€Å"It is a commonplace that the League of Nations is not yet what its most enthusiastic protagonists intended it to be. † (Branting). All of these reasons created a weakness within the League, causing it to fail, making it easier to start a war. Appeasement is giving in. Neville Chamberlain and Edouard Daladier met with Adolf Hitler and Benito Mussolini in Munich in 1938. The four signed the Munich Agreement. This entailed that the Sudetenland of Czechoslovakia would be turned over to Germany and that this would be the â€Å"last territorial demand†. â€Å"His Majesty’s government in the United Kingdom and the French Government have entered into the above agreement on the basis that they stand by the offer, contained in paragraph 6 of the Anglo-French proposals of the 19th September, relating to an international guarantee of the new boundaries of the Czechoslovak State against unprovoked aggression. † (Hitler, Daldier, Chamberlain, and Mussolini. ) Daladier and Chamberlain believed Hitler, falling victim to his lie. Obviously this was not Hitler’s last territorial demand. â€Å"Make the lie big, make it simple, keep saying it, and eventually they will believe it. † (Hitler). Appeasement failed, making Britain and France look weaker and Germany stronger for free basically. Germany becoming stronger was caused by failure of appeasement, in turn causing World War II. World War II was caused geographically by different factors: Japan exercising imperialism; the Treaty of Versailles’ land stripping-condition; and finally the positioning of the United States compared to Europe and Asia. Japan wanted to expand its empire. Examples would be when they invaded Manchuria and French Indochina. Another would be when Pearl Harbor was attacked, an attempt to destroy the US Naval base, in order to later take over the Hawaiian Islands and expand its imperial influence in the Pacific. â€Å"When reflecting back on it today, that the Pearl Harbor attack succeeded in achieving surprise seems [like] a blessing from heaven. † (Tojo). After Japan invaded French Indochina in 1941, the US stopped trading with them. This angered Japan military leaders. The result was then a loss of oil from the US, forcing Japan to make the decision to take over the Dutch East Indie oil fields. This contributed to the anger that started World War II. The Treaty of Versailles geographically fueled World War II because it stripped Germany of all its colonies and outlying territories. â€Å"It lost land to a number of other countries. Alsace-Lorraine was returned to France, Eupen and Malmedy were given to Belgium; North Schleswig was given to Denmark. Land was also taken from Germany and given to Czechoslovakia and Poland. The League of Nations took control of Germanys colonies. † (Wheeler). Losing all of these weakened Germany’s imperial power and created anger within the people. â€Å"In territory outside her European frontiers as fixed by the present Treaty, Germany renounces all rights, titles and privileges whatever in or over territory which belonged to her or to her allies, and all rights, titles and privileges whatever their origin which she held as against the Allied and Associated Powers. † (Treaty of Versailles: Article 118). This contributed to the start of World War II. The US is approximately 10,000 miles from Europe across the Atlantic Ocean. Japan is across the Pacific Ocean. The US is in the middle. The US didn’t get involved in the war earlier because they didn’t want to fight a war on two fronts. This lack of involvement from the US caused the Axis Powers to gain strength and leverage against the Allies with the amount of land that was taken over before the US got in the war. World War II is similar to the current conflict in North Korea. After World War I was over, time went by with tension still in Germany, as stated earlier about the Treaty of Versailles. The Korean War ended in 1953, but there is still anger present in North Korea. The anger is resulting in North Korea threatening to develop nuclear weapons. The development and potential use of those would result in worldwide damage and chaos. Tension was developed both by North Korea and Germany both after major wars, (World War I and the Korean War). Germany’s tension resulted in World War II; hopefully North Korea’s won’t result in anything similar. Another similarity between these two conflicts is the inhumane treatment and labor camps. During World War II there was concentration camps. People were tortured, overworked, malnourished, and eventually killed or died from the previous conditions. There were 24 major concentration camps spread around the â€Å"Third Reich†. Oddly enough, there are 25 active major prison camps in North Korea. In these camps, people die from disease, torture, starvation, and execution. â€Å"So far 400,000 people have died within these camps† (One Free Korea). Like the German concentration camps, there have been reports of gas chamber use and human experimentation in Korean camps. â€Å"In Auschwitz, there were a total of 1. 1 million people who entered† (One Free Korea). In Camp 14, a Korean slave labor camp, there are almost 200,00 people and it is growing. These numbers have a large difference, but in terms of the amount, they are both very high numbers. â€Å"Fundamentally, it is the same as Hitler’s Auschwitz. †(Kang, Korean War). After World War II, psychoanalyst Walter Langer studied Adolf Hitler. Recently, other scientists used his research and the Diagnostic and Statistical Manual of Mental Disorders, which is the American Psychiatric Association’s standard for official psychiatric diagnoses. They came up with an evaluation of Hitler. His consensus profile said he was very paranoid, antisocial, narcissistic, and sadistic. Hitler was predicted to be schizophrenic. The same scientists also studied Saddam Hussein. They studied Kim Jong Il too. Kim Jong Il was North Korea’s dictator from 1994 till his death in 2011. In Il’s consensus profile, he came up with the same traits as Hitler: paranoid; antisocial; narcissistic; and sadistic. (Coolidge and Segal). This proves that both of these dictators are similar in the psyche. If they are similar in their traits, then most likely their actions are similar. In conclusion World War II was caused by many factors. It was caused psychologically by Hitler’s words and actions; the idea of Anti-Semitism and its influences; and the rise in totalitarianism all over Europe. Politically: World War II was caused by the Treaty of Versailles and what it entailed; the weakness and eventual failure of the League of Nations, and appeasement not working. Geographically: it was caused by Japan’s imperialistic ideals and actions; the geographical part of the Treaty of Versailles; and the United States placement on the globe. Today, World War II is oddly similar to the conflict in North Korea. Reasons to support this would be the similarity of growing tensions over time after an initial conflict; concentration and labor camps in both conflicts; and the two dictators psychoanalysis results conforming to each other. World War II was an awful tear on the world’s pristine but painted canvas, and it has influenced a grand amount of ways, customs, and policies today. It has resulted in the creation of so many organizations, world peace efforts, and preservations of history. World War II is and always will be remembered as one of the globes greatest wars.

Moral And Ethical Issues Of Human Cloning Philosophy Essay

Moral And Ethical Issues Of Human Cloning Philosophy Essay Cloning is rapidly emerging as one of the most controversial and emotion-laden of topics in todays world. To clone or not to clone: that is the million-dollar question. The prospect of cloning humans is highly controversial and raises a number of ethical, legal and social challenges that need to be considered. So, is it right or is it wrong? Can we not overlook this aspect since there are many advantages to it? But then again, a line has to be drawn somewhere, does it not? Before going into the controversial debate over cloning, a concrete, dictionary definition of what a clone is, must be given in order to prevent any confusion that may occur later on. A clone is defined by Merriam-Webster dictionary as the aggregate of the asexually produced progeny of an individual as well as an individual grown from a single somatic cell of its parent and genetically identical to it. To put it in simpler words, it is an asexually reproduced offspring who has the same genetic information as anothe r organism or organisms. With that said, A matter of much debate in current society is whether human cloning should be allowed so that infertile couples could have the opportunity to have genetically related children, give people the chance of life after death, and open the way for perfect match organ transplants, or should it be banned because it involves the waste and destruction of human embryos, could lead to unfair treatment of cloned individuals and their original, and it may lead to a designer society. A 1997 CNN poll conducted among 1,005 American adults found that 69% are scared of the possibility of cloning humans (Poll). Why is this? This fear of the unknown has always excited the human race, from the Marina trench to the outer limits of space, we as humans have always strived to increase our scientific and technological knowledge. In order to over come the fear of the dark we must shine light on the unknown. Many Americans feel very strongly one way or the other on the issue of human cloning, thr ough this paper we will research and discuss where each of these sides are coming from, exploring the ethical, moral, and logical aspects of both pro and anti- cloning concerns. Jeff Sessions, junior United States Senator from Alabama has stated, We, in this country, have believed by a substantial majority that cloning human beings is not right and should not be done. We certainly have all seen the rejections of Nazi Germanys abuses of science. As a society and a nation, there ought to be some limit on what we can allow or should allow(Brainy Quotes). This statement in its self, makes are minds race to the internal sacred parts of our bodys, it make us ask the personal question, is human cloning ethical, does it truly meet our own standards of right vs. wrong? On one side of the debate are those who are against human cloning. These people feel that cloning could very possibly do more damage than good. First of all, in the beginning stages of cloning it will take many years to perfect it. It took at least 208 attempts, which means embryos, to succeed in cloning Dolly, the first mammal to be cloned (Gibbs 52). It is suspected that it will take even more attemp ts to successfully clone a human being. Presently, in the cloning of mammals, 98% of cloned embryos do not implant, or die off during gestation or shortly after birth (Gibbs 52). Also, those who are against cloning respond to the argument that cloning allows for bringing the dead back to life, that a clone will not have the same personality that the original person had. This is due to the fact that much of personality is determined by nurture and environment, not genes. So, they believe that if someone clones a person in hopes of having them be exactly like the original person, the clone will end up being treated unfairly and have unrealistic expectations set upon them. Thirdly, as for clones providing a perfect organ and blood match, those against cloning are afraid that clones may be produced only for the reason to take their organs or blood. This means that the clones would not be treated as a real person, if they are alive at all, assuming they are not created for use of their h earts or other vital organs. Also, anti-cloning people feel that it is possible that society could become homogeneous because only the best and most talented people would be cloned and therefore, society would lose all of its diversity (What Would a Human Clone Be Like). On the opposing side many pro cloning activist believe cloning great individuals with exemplary talents, genius, or character can be reproduced. Another Einstein, Mozart or Michael Jordan could benefit our society. They could teach us and help us teach our children, thus creating a stronger and healthier society  Ã‚  (Human cloning). Biologist hope that endangered species could be saved. They hope that through the research and perfection of the technology to clone mammals, preservation of endangered species will become available. Many other individual supports believe that with cloning, infertile couples could have children. Despite getting a fair amount of publicity in the news current treatments for infertility, in terms of percentages, are not very successful. One estimate is that current infertility treatments are less than 10% successful. Couples go through physically and emotionally painful procedures for a small chance of having children. Many couples run out of time and money without successfully having children (Human cloning). So a simple question to ask, how do the scientist themselves feel about the ethics behind cloning? The scientists of the Missiplicity Project (Missy, the first dog to be cloned in history, following Dolly the sheep. The project started with the wish of Missys owners to have her reproduced) answer to the question on ethics by saying that since they do believe in ethics, they developed their own Code of Bioethics. This code sets out guidelines regarding issues such as ethical treatment of the animals as well as the effort to minimize the waste of viable embryos or the destruction of flawed embryos. The scientists believe that cloning is definitely a new form of assisted reproduction, just as artificial insemination and in vitro fertilization were new and criticized as ungodly in their day. People have very different views of what is natural. Embryo cloning still depends on a human egg from a woman and sperm from a man. Human embryo cloning just tweaks apart a zygote at the two-cell stage, changing a single two-cell form of life into two one-cell forms of life. One can argue that God did not intend cloning to be done. But the same argument was used, largely in the past, to oppose such techniques as in vitro fertilization. It all depends upon what one is used to, and what one considers being natural(Jesse Rainbow). Some claim that cloned humans may be born without souls. They speculate that the soul enters the body when a sperm fertilizes an ovum. Since there is no sperm involved in cloning, perhaps the fetus would develop without a soul. There is no way to know whether a soul is present; it has no weight, it cannot be seen, touched, smelled, heard, or detected in any other way. In fact, many people believe that souls do not exist. Speculation on this topic can never be resolved. The final moral question raised by cloning is this: who is to be held responsible for taking care of this new life? The person whose genetic material is being used could easily be separate from the clone and claim no responsibility, as does a sperm donor. The person involved in giving birth to the child could also claim no responsibility since she is merely a surrogate. Human cloning is dangerous to society. The moral implications and the psychological ramifications toward clones and their progenitors only add to the urgency for many to want to permanently ban cloning. Many who picture cloning as immoral imagine a person cloning him or herself so that the clone could be robbed for a needed organ. This argument is irrelevant; one has to separate possible abuses of a technology from the debate over whether a technology is moral. Quantum physics is not immoral because it has been used to design nuclear weapons. The Catholic Church, Pope John Paul II made a recent statement against cloning of all life forms. The Vatican issued statement specifically condemning the cloning of humans but has not come out officially against cloning of other animals.   If God had wanted us to clone ourselves, he would have given us a way for a-sexual reproduction. But because we were made to reproduce bi-sexually, this is the only way we should continue to do so.   However, in contrast to the opinions of their peers, some Jewish and Muslim religious leaders testified before the National Bioethics Advisory Commission that they feel that embryo and cloning research might provide discoveries that would lead to an appropriate way to counter infertility (Jesse Rainbow). On August 29th 2000 Pope John Paul II addressed the International Congress on Transplants. He commented that medical methods that fail to respect the dignity and value of the person must always be avoided. I am thinking in particular of attempts a t human cloning with a view to obtaining organs for transplants: these techniques, insofar as they involve the manipulation and destruction of human embryos, are not morally acceptable, even when their proposed goal is good in itself (Pope Paul II). On the same note, scientists are attempting to create transgenic pigs, which have human genes. Their heart, liver or kidneys might be useable as organ transplants in humans. This would save many lives. Thousands of people die each year waiting for available human organs if this is achieved, transgenic animals could be cloned to produce as many organs as are needed (Cloning Debate). A thought we as humans must explore is can we live with ourselves if we set ideal while men, women and children are dieing all over the world from dieses. Dont we have a moral and ethical obligation to not just our county but to our selves to strive and find not just answers, but antidotes to diseases such as cancer, Parkinsons, and Alzheimer? How do you feel about it, does the end really justify the means? So with so much debate and so much controversy, what could possible cause a human to want to clone another living life? Where is the logic behind all this madness, is trying to clone mammals a logical idea? Scientists hope that one day therapeutic cloning can be used to generate tissues and organs for transplants. So that it may some day be used in humans to produce whole organs from single cells or to produce healthy cells that can replace damaged cells in degenerative diseases such as Alzheimers or Parkinsons. To do this, DNA would be extracted from the person in need of a transplant and inserted into an enucleated egg. After the egg containing the patients DNA starts to divide, embryonic stem cells that can be transformed into any type of tissue would be harvested. The stem cells would be used to generate an organ or tissue that is a genetic match to the recipient. In theory, the cloned organ could then be transplanted into the patient without the risk of tissue rejection. If organs could be generated from cloned human embryos, the need for organ donation could be significantly reduced (Cloning Fact Sheet). The British Organ Donor Society (BODY) supports cloning efforts to relieve the strain of the lack of organs that are available. Cloning technology is expected to aid the result in several medical breakthroughs.   It is thought that there may one day be a cure for cancer.   This is because the cloning process helps us understand the process of cell differentiation. Theories exist that if a cure for cancer can be found, then further testing may lead to a cure for heart attacks and cloning organs for organ transplantation. Scientists believe that they may be able to treat heart attack victims by cloning their healthy heart cells and injecting them into the areas of the heart that have been damaged.   The cloning of organs would eliminate individuals waiting on a list for an organ transplant.   Skin for burn victims, brain cells for the brain damaged, spinal cord cells for quadriplegics and paraplegics, hearts, lungs, livers, and kidneys could be produced. By combining this techn ology with human cloning technology it may be possible to produce needed tissue for suffering people that will be free of rejection by their immune systems (Human Cloning). Biotechnology company Advanced Cell Technology Inc. (ACT), based in Worcester, Massachusetts, said the human cloning breakthrough was aimed not at creating a human being but at mining the embryo for stem cells to treat diseases ranging from Parkinsons to juvenile diabetes. Michael West, chief executive officer of ACT hopes to further treatment of ailments such as diabetes, cancer, AIDS, Parkinson s and Alzheimers disease . Megan Regan wrote to the Human Cloning Foundation for not help, but awareness. This is an exert from her plead to inform even persuade those against cloning I, too, was at first against cloning as I didnt like the idea of playing God. However, ten years ago I developed endolymphatic hydrops, which is an autoimmune disease of the middle ear. Since then Ive lost my hearing, developed balance problems and dizziness and there is no cure. As such I had to give up my job, which I loved; but worse was yet to come. I began getting bad headaches, blurred vision and pressure in my brain. I was then diagnosed with Arnold Chari malformation. Ive since had neurosurgery twice. Its helped but not cured the problem. Also I have osteoarthritis of the cervical spine, which likewise cannot be cured. So, to stem cell research, cloning and DNA manipulation, I say bring it on so people who, like me and in other cases worse off than me, would benefit from it. I dont want to live forever and become a superhuman through this technology. However, I believe I, and so do others, deserve a better quality of life. Might I add that healthy people who are against cloning would no doubt change their minds if placed in my position or in other peoples positions who see the great need of this technology (Hope). Still how logical is it? Reproductive cloning is expensive and highly inefficient. More than 90% of cloning attempts fail to produce viable offspring. More than a hundred nuclear transfer procedures could be required to produce one viable clone. In addition to low success rates, cloned animals tend to have more compromised immune function and higher rates of infection, tumor growth, and other disorders. Japanese studies have shown that cloned mice live in poor health and die early. About a third of the cloned calves born alive have died young, and many of them were abnormally large. Many cloned animals have not lived long enough to generate good data about how clones age. Appearing healthy at a young age unfortunately is not a good indicator of long-term survival. Clones have been known to die mysteriously. For example, Australias first cloned sheep appeared healthy and energetic on the day she died, and the results from her autopsy failed to determine a cause of death (Cloning Fact Sheet). Cloning may be good and it may be bad. Probably its a bit of both. The question must not be greeted with reflex hysteria but decided quietly, soberly and on its own merits. We need less emotion and more thought (Richard Dawkins is an eminent Brithish ethologist, evolutionary theorist, and popular science writer who holds the Charles Simonyi Chair in the Public Understanding of Science at Oxford University). Due to the inefficiency of animal cloning (only about 1 or 2 viable offspring for every hundred experiments) and the lack of understanding about reproductive cloning, many scientists and physicians strongly believe that it would be unethical to attempt to clone humans. Not only do most attempts to clone mammals fail, about 30% of clones born alive are affected with large offspring syndrome and other debilitating conditions. Several cloned animals have died prematurely from infections and other complications. The same problems would be expected in human cloning. In addition, scient ists do not know how cloning could impact mental development. While factors such as intellect and mood may not be as important for a cow or a mouse, they are crucial for the development of healthy humans. With so many unknowns concerning reproductive cloning, the attempt to clone humans at this time is considered potentially dangerous. Cloning is definitely a sensitive issue that must be handled very carefully. Although cloning of animals has already been done, the human race may not yet be ready for the cloning of humans, regardless of the matter that it has already been done or not. There is no doubt in my mind that cloning has great advantages to it, but with it comes the fear that many lines may be crossed which should not be crossed. Scientists may believe that ethics may cease scientific development but with care and regard for ethics that are also within reason, I believe that this development will not be ceased. We have explored some of the major pro and cons in the controversial issue of cloning; from the ethical, morality and logic stand points we beginning to understand the sensitivity and grave importance of this topic. Now to say cloning is right or wrong is a personal decision. One that I hope I have shed light upon so that you might explore more the cause and effects of cloning the human race.

Huck Finn Racism Essay -- essays research papers

"To Be or not To Be" In extreme cases the book, Huckleberry Finn, has been banned from some schools because of the depiction of racial tension towards Jim, the black slave, in Huckleberry Finn. This story takes place at a time where slavery was considered moral. Blacks were considered inferior to whites, but Huckleberry challenges the notion that he was raised upon. Through Huckleberry’s adventures Twain expresses his challenge towards civilization’s rules and moral code. One must read between the lines and reach for the meaning in Mark Twain’s subtle literature dialog. If one were to do this that one would realize that it is not racist, but anti-slavery. For someone to think that Twain considering the era was racist would ludicrous. Considering that Mark Twain is a revolutionary writer and must use detail from an era to make the story unique he shouldn’t be considered racist. Their time period is set around the Civil War which was fought for abolishment of slavery. Huck to some people would be the argument for Twain’s racism, but Huck was raised from a boy by people with extreme hatred towards blacks such like Pap and Miss Watson. Even if bigotry was part of Huck’s attitude towards blacks it should be excused. Towards the end of the novel Huck encounters Aunt Sally who makes a remark towards blacks. She remarked that thank god no one was hurt ...

Abortions Pros and Cons Essay -- Abortion Reasearch Papers

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Nowadays, in this world, there are a lot of problems that can make tremendous conflicts for human beings. They are very complicated and bring a lot of argument and nobody knows what the exact answer is. They also have pros and cons. One of the most complex problems is abortion. This is due to moral and ethical values which we all have. The majority of us are Christians or are brought up in that kind of ambiance which means that as small children we were taught values that are based on the bible such as that famous phrase â€Å"Thou shall not kill†. This phrase relates to this topic because an abortion is the murder of a human being.   Ã‚  Ã‚  Ã‚  Ã‚  A 52% of women getting abortions performed on them are younger than 25 years old and 19% are teenagers. The abortion rate is highest for those women aged 18 to 19 (56 per 1,000 in 1992 pregnancy centers.org).the reasons for this alarming rate are various and vary from person to person. But the most common decision to have an abortion is to postpone childbearing. This decision is mostly picked by the older group of women in this statistic. Another alarming fact is that a percentage of women are been pressured into abortion. Either by peers or by them realizing that they could no longer do the things they did before they became pregnant and that is when they encounter a struggle with their values. Since there is also a considerate percentage of teenage girls having abortions they are at high risk for developing serious emotional and psychological problems following abortion. Such as the impact abortion can have on a minor's emotional health, physical health, fertili ty, and future pregnancies. All these factors can play an important role in the future of that teenager. All of this wouldn’t have been possible without the Roe v. Wade case which in 1973, the Supreme Court decided the case of Roe v. Wade, and made abortion legal for the first time in the United States. This decision allowed women the choice to decide if they are going to terminate a pregnancy, and it allowed women the right to get a safe and legal abortion. From 1880 to 1973 abortions were illegal, and many women were having illegal and very unsafe abortions-often causing permanent damage to their reproductive organs or sometimes even death from i bleeding or infections. Since the decision was handed down by the Supreme Court, women's access to abortion ha... ...); forbidding of abortions for certain reasons(law.com/abortion laws)   Ã‚  Ã‚  Ã‚  Ã‚  Abortion is a significant issue in our life because it might happen to anybody, even to our relatives . We see in just one problem, abortion, there are a lot of pros and cons. There is still no conclusion because both sides of the argument be can be seen from many points of view. If you are one who supports Pro-life or Pro-choice group, you cannot judge if the other group has a different way of thinking although we still have a tendency to do this . People cannot judge Pro-life people as a people who have no respect for human feeling because they would not allow a woman who had been raped to have an abortion. On the other hand people cannot say that Pro-choice is a better group because they are more aware of human needs. People will never know the feelings of women who have had an abortion unless they are the ones that are facing the abortion decision. To face this problem, people need to spend their time on the main points of each group to think and to weigh both sides to make the best decision and fro there go with what best suits your style of thinking or values after all the choice is yours.   Ã‚  Ã‚  Ã‚  Ã‚   Abortions Pros and Cons Essay -- Abortion Reasearch Papers   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Nowadays, in this world, there are a lot of problems that can make tremendous conflicts for human beings. They are very complicated and bring a lot of argument and nobody knows what the exact answer is. They also have pros and cons. One of the most complex problems is abortion. This is due to moral and ethical values which we all have. The majority of us are Christians or are brought up in that kind of ambiance which means that as small children we were taught values that are based on the bible such as that famous phrase â€Å"Thou shall not kill†. This phrase relates to this topic because an abortion is the murder of a human being.   Ã‚  Ã‚  Ã‚  Ã‚  A 52% of women getting abortions performed on them are younger than 25 years old and 19% are teenagers. The abortion rate is highest for those women aged 18 to 19 (56 per 1,000 in 1992 pregnancy centers.org).the reasons for this alarming rate are various and vary from person to person. But the most common decision to have an abortion is to postpone childbearing. This decision is mostly picked by the older group of women in this statistic. Another alarming fact is that a percentage of women are been pressured into abortion. Either by peers or by them realizing that they could no longer do the things they did before they became pregnant and that is when they encounter a struggle with their values. Since there is also a considerate percentage of teenage girls having abortions they are at high risk for developing serious emotional and psychological problems following abortion. Such as the impact abortion can have on a minor's emotional health, physical health, fertili ty, and future pregnancies. All these factors can play an important role in the future of that teenager. All of this wouldn’t have been possible without the Roe v. Wade case which in 1973, the Supreme Court decided the case of Roe v. Wade, and made abortion legal for the first time in the United States. This decision allowed women the choice to decide if they are going to terminate a pregnancy, and it allowed women the right to get a safe and legal abortion. From 1880 to 1973 abortions were illegal, and many women were having illegal and very unsafe abortions-often causing permanent damage to their reproductive organs or sometimes even death from i bleeding or infections. Since the decision was handed down by the Supreme Court, women's access to abortion ha... ...); forbidding of abortions for certain reasons(law.com/abortion laws)   Ã‚  Ã‚  Ã‚  Ã‚  Abortion is a significant issue in our life because it might happen to anybody, even to our relatives . We see in just one problem, abortion, there are a lot of pros and cons. There is still no conclusion because both sides of the argument be can be seen from many points of view. If you are one who supports Pro-life or Pro-choice group, you cannot judge if the other group has a different way of thinking although we still have a tendency to do this . People cannot judge Pro-life people as a people who have no respect for human feeling because they would not allow a woman who had been raped to have an abortion. On the other hand people cannot say that Pro-choice is a better group because they are more aware of human needs. People will never know the feelings of women who have had an abortion unless they are the ones that are facing the abortion decision. To face this problem, people need to spend their time on the main points of each group to think and to weigh both sides to make the best decision and fro there go with what best suits your style of thinking or values after all the choice is yours.   Ã‚  Ã‚  Ã‚  Ã‚  

Golden Screen Cinema

Both Golden Screen Cinema and TGV Cinema are been classified as click-and-mortar under the types of e-commerce organization. This is because both of Golden Screen Cinema and TGV Cinema are conducting some e-commerce activities but their primary business is still operating in physical world. For Golden Screen Cinema, users are first been requested to sign up an account on its official website (http://www. gsc. com. my/) before they can buy movie tickets online.After log in to Golden Screen Cinema website, user is able to select their preferable cinema, movie and date to either make reservation or purchase movie ticket. After users select their preference cinema, movie and date, the website will load into another page which request user to select type and amount of ticket and seats as well. After user completed the selecting process, user is provided two types of payment method which are either by direct debit or credit card. The entire process of purchase a Golden Screen Cinema movie ticket which listed above is through digital process.To collect the movie ticket, user is required to bring along their credit card which used to purchase the ticket online earlier, identity card and the confirmation ID for verification purpose and collect the ticket on counters. This show that the product sold, which is movie ticket is a physical product. Lastly, the intermediary which is the staff of Golden Screen Cinema who provides service to users at counters is counted physical agent. For TGV Cinema, user can purchase movie tickets on its official website (http://tgv. com. my/) without register an account.After confirmed customer confirmed the movie, show time, date, cinema and seats, they are require to provide name, email and contact number. TGV Cinema provides more payment options to users such as via paypal, ATM cards with Visa or MasterCard logo, iPay88, Maxis M-Money (Mobile) and more. After payment made, an email notification which contained the booking ID will be send to the customer’s email. The entire ticket purchasing process is physical process. After that, customer will need to collect their tickets from the counters.The product sold, which is ticket and the intermediary which is the staff at counters are classified under physical product and physical agent. Both Golden Screen Cinema and TGV Cinema are been classified as online direct marketing (virtual storefront) under e-commerce models. This is because both of them providing service which is allowing customer to purchase movie tickets online. This online purchasing process helps both companies to eliminate part of their selling process such as customer no longer need to line up to buy movie tickets and save the time of customer to get their movie tickets. This is useful especially during peak session.

Ratio: Balance Sheet and Financial Results

UVA-C-2332 Rev. Oct. 17, 2012 RATIOS TELL A STORY—2011 Financial results and conditions vary among companies for a number of reasons. One reason for the variation can be traced to the characteristics of the industries in which companies operate. For example, some industries require large investments in property, plant, and equipment (PP&E), while others require very little. In some industries, the competitive productpricing structure permits companies to earn significant profits per sales dollar, while in other industries the product-pricing structure imposes a much lower profit margin.In most low-margin industries, however, companies often experience a relatively high rate of product throughput. A second reason for some of the variation in financial results and conditions among companies is the result of management philosophy and policy. Some companies reduce their manufacturing capacity to match more closely their immediate sales prospects, while others carry excess capacity to be prepared for future sales growth. Also, some companies finance their assets with borrowed funds, while others avoid that leverage and choose instead to finance their assets with owners’ equity.And some corporate management teams choose to not pay dividends to their owners, preferring to reinvest those funds in the company. Of course, another reason for some of the variation in reported financial results among companies is the differing competencies of management. Given the same industry characteristics and the same management policies, different companies may report different financial results simply because their managements perform differently. And last, one other reason is that some industries are more susceptible to macroeconomic conditions than others.This can be true when macroeconomic conditions (e. g. , foreign exchange rates, interest rates, and taxes) are weak and deteriorating as well as when they are strong and improving. Or this can also be true when such conditions are stable versus volatile. Those differences in industry characteristics, in company policies, in management performance, and in responsiveness to the macroeconomic environment are reflected in the financial statements published by publicly held companies. Furthermore, they can be highlighted through the use of financial ratios.Exhibit 1 presents balance sheets, in percentage form, and This case was prepared by Professor Mark E. Haskins, Darden Graduate School of Business Administration, and has benefited from collaborations with various colleagues over the years on earlier versions. It was written as a basis for discussion rather than to illustrate effective or ineffective handling of an administrative situation. Copyright ? 2012 by the University of Virginia Darden School Foundation, Charlottesville, VA. All rights reserved.To order copies, send an e-mail to [email  protected] com. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—without the permission of the Darden School Foundation. ? -2- UVA-C-2332 selected financial ratios computed from fiscal year 2011 balance sheets and income statements for 13 companies from the following industries: ? ? ? ? ? ? ? ? ? ? ? ? ? irline railroad pharmaceuticals commercial banking photographic equipment, printing, and sales discount general-merchandise retail electric utility fast-food restaurant chain wholesale food distribution supermarket (grocery) chain Internet retailing advertising agency services computer software development Study the balance sheet profiles and the financial ratios listed for each of the 13 companies as presented in Exhibit 1. 1 Your assignment is to use your intuition, common sense, and basic understanding of the unique attributes of each industry listed above to match each column in the exhibit with one of the indus tries.Be prepared to give the reasons for your pairings, citing the data that seems to be consistent with the characteristics of the industry you selected. Ours is not a perfect world, however, and for our class discussion, it will be helpful if you will also identify those pieces of data that seem to contradict the pairings you have made. Please note that using the data available here, you will find it difficult to identify those companies whose financial results differ because of management policy and competence.Please note in Exhibit 1: OCI = Other Comprehensive Income, CFFO = Cash Flow From Operations, ST = Short Term, and LT = Long Term. 1 -3The ratios in Exhibit 1 are based on the following formulas: 1. ROS (return on sales) = Net income Net sales Net sales Average total assets Net income Average total assets ROS ? Asset turnover Average total assets Average total owners’ equity Net income Average total owners’ equity ROA ? Financial leverage Total current assets Total current liabilities Cost of goods sold Average ending inventory Average accounts receivable Net sales/365 days UVA-C-2332 . Asset turnover = 3. ROA (return on assets) or = = 4. Financial leverage = 5. ROE (return on equity) or = = 6. Current ratio = 7. Inventory turnover = 8. Receivables collection = 9. Revenue growth = This year’s net sales—Last year’s net sales Last year’s net sales Net sales—Cost of goods sold Net sales Cash dividends Net income Research and development expense Net sales 10. Gross margin = 11. Dividend payout 12. R&D ratio = = -4Exhibit 1 RATIOS TE ELL A STORY Y—2011 Selected Financ Data for 13 C S cial Companies (b balance sheet amou are percentage of total assets) unts UVA-C-2332 V