Accounting treatment for capitalizing

Thank you for CA for accounting treatment in regards to your venture capital stake in Historiographers (Western). In our introductory meeting, you requested this firm to research on the accounting treatment for capitalizing the accumulated Meatball marketing consultancy charges uncured and the staff salaries. I am able to confirm that the marketing consultancy charges and the staff salaries can be capitalized and amortized over more than one taxpayer.In reaching this conclusion, I referred to relevant authority from codifications from the Financial Accounting Standards Board. In addition, I have also reviewed the documents provided to this firm during our earlier meeting. Facts The facts as was provided to us are as follows: Western hired a high-priced marketing consultancy company, Medievalist, to come-up with an integrated marketing strategy for computer game â€Å"Project. † Medievalist was tasked to develop a very catchy slogan that Western will use in a multimillion dolla r advertising campaign long with other things.Before the winning slogan was developed, they had presented others that Western rejected as unsuitable for Project's image. Therefore, Western has Incurred a marketing expense of $750,000. Western wants to capitalize charges for the rejected phrases but they reason that the rejected phrases were an integral part of developing the winning slogan. Western will also capitalize the costs of staff salaries of $300,000 for the time they spent in meetings with Medievalist. Western intends to amortize the capitalized amounts over the expected product-life f the game.Applicable Codifications The applicable codifications from Financial Accounting Standards Board (FAST) which addresses Westerns plans to capitalize the accumulated Medievalist charges and capitalize the staff salaries are as follows. Codification paragraph 720-15-55-3: The following costs that might be incurred in conjunction with start-up activities are subject to the provisions of this Subtopic a. Travel costs, employee salary-related costs, and consulting costs related to feasibility studies, accounting, legal, tax, and governmental affairs.Codification paragraph 720-15-45-1: Because is marketed to others, the expense shall be charged to cost of sales or a similar expense category. Codification paragraph 720-15-45-2: In an entity's balance sheet, capitalized software costs having a life of more than one year or one operating cycle shall be presented as another asset because the costs are an amortize intangible asset. Analysis Based on the provided facts of your venture stake in Western, it is clear that charges incurred through a consultancy contract with Medievalist is a part of the product placement under the implementation guidance paragraph.In addition, the staff salary is also a part of the implementation guidance paragraph as well. Recommendation Due to the shortness of time to turn this research project around, I suggest that we see the more detailed invoices from Medievalist along with the billable hours of the staff salaries allocated to working on the marketing development of a catchy slogan. Please call me at (415) 297-8060 , if you have any further questions concerning these findings.I also suggest that a follow up meeting next week to discuss the additional accumulation which may be needed to better conclude this research into the accounting treatment of your situation. Sincerely, for Golden Gate & Associates, Spas IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (I) avoiding any tax penalty or promoting, marketing or recommending to another party any transaction or matter addressed herein.

Fasting Feasting

INGESTION, DIGESTION AND REVULSION OF FOOD AND CULTURE IN ANITA DESAI'S FASTING, FEASTING T. RAVICHANDRAN* ABSTRACT This article attempts a cultural study offood and eating habits in Anita Desai's Booker Prize short-listed novel, Fasting, Feasting. It shows how the ingestion offood affects acculturation process both in India and America in a multicultural context. Considering Foucault's view that discourse is involved in the exertion of power, some of the discourses from the novel are scrutinised to reveal an oppressive power structure. Interestingly enough, the power structure of the novel revolves around a gastronomical centre; and parents through repressive familial norms exert power. The linguistic strategies, such as repetition and interruption, used to assert power are analysed by examining appropriate instances from the novel. Further, it shows how the novelist, through a transcultural bundle of representative characters as MamaPapa, Uma, Arun, the Pattons, Melanie, and Rod, assesses the cross-cultural culinary habits, divergences, and subversions involved. However, it concludes with the observation that taking the novel as a dichotomous study of two cultures, the one Indian, on account of its spiritual dimension representing ‘fasting', and the other, American due to its plenty signifying ‘feasting,' would result in a myopic reading. Whereas, the real charm of the novel lies in the flux shown between fasting and feasting – a digesting of the best of both the cultures. † †¦ he very essence of Indian culture is that we possess a mixed tradition, a melange of elements as disparate as ancient Mughal and contemporary Cocacola American† (Salman Rushdie) â€Å"From food, from food creatures, all creatures come to be. Gorging, disgorging, being come to be. † (Taittriya Upanishad) In the Indian cultural scenario, there has been a great outcry about the safeguarding and perpetuation of ‘ the Indianness. This implies, apart from * Dr. T. Ravichandran is a Assistant Professor in English, Department o f Humanities & Social Sciences, lIT Kanpur, India. LUCKNOW JOURNAL OF HUMANITIES: VOL. 1, NO. 1, JAN-JUN 2004 Downloaded From IP – 109. 161. 128. 204 on dated 23-Jan-2012 Members Copy, Not for Commercial Sale www. IndianJournals. com 22 T. Ravichandran Downloaded From IP – 109. 161. 128. 204 on dated 23-Jan-2012 Members Copy, Not for Commercial Sale ational identity, a culture characteristic of the country and its inhabitants in terms of originality, purity, sanctity, and exclusivity. However, in a decolonised land that lost much of its' originality' and'exclusivity' in cultural conflicts, negotiations and transculturation processes besides gulping down some novelty from the colonisers and other foreign migrants, debating on a monistic culture is inappropriate. Despite desperate endeavours to maintain a unilateral cultural fa

Business Law Report Essay Example | Topics and Well Written Essays - 1500 words

Business Law Report - Essay Example More importantly, business laws do not only act as regulations on carrying out business activities but also are useful for the protection of individual entities and persons involved. For instance, business laws are crucial in partnerships due to the governance of relations between the individual parties in play. To facilitate comprehension, a more specific evaluation of the role of business law in limited liability companies (LLC) is in order. Basically, LLCs are legally formed business entities with provisions of limited liability to its members. The recent years have seen increased venturing into LLC across the globe arguably due to the extensive benefits accrued to their formation that impact directly on the owners. LLCs are allowed to choose their preferred tax regime such as either a sole proprietorship or a partnership. This implies that an LLC may be formed by a single individual or through combination of multiple members thereby creating a partnership. However, tax provisions vary across different regions implying that determination of qualification is carried out based on the laws governing LLCs in respective regions. Nonetheless, this provision is increases flexibility of LLCs making giving them some advantage over other business forms. Such an LLC may opt to be taxed as partnerships rather than a corporation to enjoy the benefits accrued to such entities. For example, members’ distributive share of incom e, gain, and loss among other sharable prospects may be done through other approaches apart from through determination of ownership percentage of individual members provided they are within the confines of laws in Treasury Regulation. Moreover, members of an LLC have limited liability implying that they are protected from liabilities of the LLC. However, this benefit is dependent on the state shield law with some providing for some of the liability rather than the entire liability. Additionally, LLC are arguably better compared

Relating Physical and Service Performance in Local Government Communit Essay

Relating Physical and Service Performance in Local Government Community Facilities - Essay Example It leverages the economies of scale and is based on real needs. The factors critical to FM in an organization include organizational characteristics, facilities feature, business sector, culture and contexts. FM is no more restricted to business units but is greatly needed in the education sector, medical and health care sector and in care homes which are highly service oriented and case specific. It is also used in â€Å"smart† homes using technology to enhance facilities and support services. In the case of care homes, the stay of the service users is long term and hence the need for individualized service is even more pronounced. Consumers are vulnerable and their choice of home is more serious and complex than choosing other consumer goods in care homes. FM has a long way to go and can contribute to giving a strategic direction to any organization. It requires a professional approach with a trained facilities manager having different skills. It is usually the non-core acti vities that need to be addressed professionally. These activities, despite being non-core functions are in alignment with the core objectives and business goals. While its focus remains the workplace, the facilities extended are beyond the space that is provided. The FM function has to fit with the nature and demand of the organization. It provides better infrastructure and logistics support to the business unit. The support services are given priority based on the key role they play in support of the key business activities. FM works as a key strategic function in reducing risks and gaining advantages for the organization of facility resource issues. The most important element that matters at the end is customer satisfaction – what the business unit is achieving in relation to the expectations of the customer. Aligning the management of facilities with the institutional strategic aims and objectives goes beyond the role of providing space as the need arises.

National Service Framework - Standard 5 The role of the nurse Assignment

National Service Framework - Standard 5 The role of the nurse - Assignment Example What measures can be taken to prevent this and in such cases how the patients should be treated. The goal of National Service Frameworks to deal with older adults in stroke pathway. The aim of this to report is to identify the health policy on care delivery from practical life. To ensure that the public and the professionals understand the cause of stroke, the symptoms of a stroke and what measures should be taken if someone gets an attack. The discussion of the report will follow the description on stroke and related issues, how efficiently NSF works towards its perspective to take care of the patient and their family. The main objective is to get the clear idea of the role of nurse, post stroke nursing care along with the inter-professional team. Apart from this other various health promotion to raise awareness also would be the part of the discussion. 2. Introduction to National Service Frameworks 2.1. What is a National Service Framework (NSF)? National service frameworks (NSFs) and strategies provides efficient quality requirements for care. These strategies are based on the available facts on which treatments and services can be effective for the patients. These strategies have various strengths that include building relationships with health professionals, patients, carers, health service managers, voluntary agencies and other experts. The historical perspective of NSF is to make a better world for the older people. England is said to be known as an aging society. Since the early 1930s the number of aged people was over 65 years. According to a recent survey, it has been found that every fifth population of England is over 60 and which will increase to 80 between 1995 and 2025. Thus the concept of NSF to build a better world for older people raised and they form this unit to take both social care and health care services. The National Service Framework is pioneer to ensure fair, high quality, integrated health and social care services for older people. T his is a long term planning program which NSF ensures. It frames 10 year program of action raising awareness to promote good health, to support independence, special acre and services for any conditions and cultural change so that all older people and their carers so that they get respect and can live with dignity and equality. We need National Service Frameworks because it will give us support from every perspective to deal future condition of old age. It will help to create awareness for good health and making people conscious about stroke and hazards. The experts and hard work of NFS had led the way in developing the standards. The Goals and Purpose of NSF To improve standards of care To help older people to stay healthy Better long term funding Extending access to services The NFS will shape its services depending on individual patients, their families and their carers. [Standard 2] The NSF will support and value its staff. The NSF focuses on conditions like stroke, fall and men tal health problems of older people. They have made 10 year framework to deal with arthritis, respiratory diseases in older people. To respect every individual Promoting healthy and active life 2.2. Introduction to National Service Framework for Older Adults- Stroke National Service Frameworks (NSFs) were established to improve various services by setting up national standards to check quality and care services. The main aim of this specific NSF Respecting the individual is

Explaining the Magic of Physics in Everyday Life Assignment

Explaining the Magic of Physics in Everyday Life - Assignment Example This is because natural motion seems similar when time is run backwards as the laws of motion are symmetric in relation to reversal of time. In Peter’s case, time was run backwards in the film. The equations required to explain motion under consistent acceleration are similar as those used to explain the motion of an object in a film playing in reverse. The tension on the pants would not be changed at all. Tension is as a result of two forces acting in opposite directions. It is a tensor. It can be assumed that in the Levi Strauss trademark when the two horses are pulling the pants each horse exerts a force of 10,000N, hence, each horse is exerting the same amount of force on the pants which results in a deadlock. If one horse was used to pull the pants while attached to a tree trunk, the tree trunk would also exert an equal amount of force because for every action there is a reaction. Hence, the tension in the pants would not be reduced by one half. For if it was to be reduced by one half, it means the horse would pull away the pants from the log. Air bubbles rise steadily under water. This is because air is less dense than water therefore the force of gravity acting on the bubble will be less causing the air bubble to float. The air bubble will increase its size to the surface of the water since it expands with decreasing pressure. As the volume of the bubbles increases, they will become less dense than water because of the lowered pressure. The iron disk is a metal which is a solid. It is well known that when solids are heated, they expand. Molecules in the iron disk vibrate about their mean position upon heating. As the heating is increased, the vibration of the molecules in the iron disk about their mean position increases. The molecules in the iron disk will move farther from each other as the energy from heating increases. This means that the iron disk shall expand. The diameter of the hole

HRM practice in other countries Lab Report Example | Topics and Well Written Essays - 1250 words

HRM practice in other countries - Lab Report Example It has been estimated that today the company provides fixed-line wireless and internet services to over 63 million customers spread across 16 countries (Plunkett). Emirates Data Clearing service (EDCH), one of the five divisions offers international roaming services for 57 third party GSM providers in 39 countries. The firm’s other important divisions are Emirates Internet Exchange (EMIX), UAE Network Information Center (UAEnic), Evision, Ebitkar, the Contact Center, e-Academy, and UAELAB. The company has numerous other international investments. Given below are some of the major organizations where Estisalat has its considerable investment. 1. Thuraya: It is the mobile satellite service which covers more than 140 countries in three continents. In addition to telecommunication services, Thuraya provides technical support to gas, mining, agriculture, and maritime services. Estisalat holds 34% of share in Thuraya. 4. Estisalat Nigeria (EMTS): This is the largest investment of the company. Estisalat has distinguished the region as the most potential market. Estisalat enters the market through Mubadala Development Company. What made the company most powerful giant in the telecommunication industry is its business vision and HR strategy. The company’s vision statement says, â€Å"People will effortlessly move around the world, staying in touch with family, making new friends as they go, as well as developing new interests. Business of all sizes, no longer limited by distance, will be able to reach new markets. Innovative technologies will open up fresh opportunities across the globe, allowing supply of new goods and services to everyone who wants them† (Estisalat). It speaks everything about the potential market the company has been utilizing for decades for its business expansion. The more the mobility of people, the more they use technological advancements especially telecommunication

The Psychological Correction of Error in Second Language Classroom Essay

The Psychological Correction of Error in Second Language Classroom - Essay Example Allowing errors to remain uncorrected is usually understood as being disregarded by the teacher, which hence results in some form of discouragement on the student’s part. Nevertheless, another negative possibility of allowing incorrect ideas or terms remain uncorrected appears to be that â€Å"the detective language might serve as an input model and be acquired by other students in the class† since the other students suppose the spoken idea or term was right. Furthermore, advocates of the auto-input theory state that if a student speaks flawed expression which is allowed to stay uncorrected, simultaneously this utterance functions as another input to the student who committed a mistake. The difficulty which is discerned primarily by educators is â€Å"that some learners may even modify their existing correct hypotheses to include incorrect forms, in order to conform with their classmates’ uncorrected output†. It is important to mention that each of the ide ntified risks of ignoring or allowing students’ errors to remain uncorrected can also be viewed as aspects that support correction. Until the 1960’s theories of language learning were profoundly shaped by behaviouristic perspectives. During this period second-language acquisition (SLA) research had not attracted significant attention. Errors and routines were major issues of this perspective of language learning. Behaviouristic perspectives gave the explanation of the reason L2 students commit mistakes. Behaviourists view errors as objectionable.

The Development of Architecture through the Different cultures Essay

The Development of Architecture through the Different cultures - Essay Example Architecture is a visible indicator of the culture and beliefs of the people highlighting their qualities and abilities in life. Architectural designs serve the society and are responsible for improving the quality of life of the people and are therefore a manifestation of the wishes of the society to be civilized. It helps in identifying the different beliefs and forms of art of the people in a specific period since architecture communicates the different qualities and principles that the designers had in mind as they were making the buildings. Architectural designs last for many years and are therefore part of the past culture as identified by the constructs that can be viewed in the present. The designs are delivered mainly through buildings and the environment making it possible to create new innovations and ideas in the construction and building of a new environment. It is a continuous process and changes over time due to the different characteristics and features that are prese nt in a specific culture. Architects play around with space and aim to convert the space into a specific form given the equipment and level of advancement that is available. The Greeks has great buildings that were later adopted by the High Renaissance in Italy. This was mainly because of the humanist philosophy that had been adopted in the High Renaissance and was similar to the ancient civilization. It is therefore a roadmap to the different developments and milestones that have been witnessed in the world and in different cultures.

Engaging Others Unlike Me Essay Example | Topics and Well Written Essays - 500 words

Engaging Others Unlike Me - Essay Example In relation to this, it is apparent that I have never intentionally avoided helping any person because he or she does not belong to my in-group. I do believe that people are not the same in terms of character and ability. As a result of this, I regard every person to be good in some specific areas that I may be poor. It is because of this assumption that I find it very easy to associate with people who are unlike me. In other words, I easily socialize with people who are unlike me believing that I will learn something new in the course of socializing. In connection to what takes on the ground, I can claim that my social network is very diverse; it has insignificant boundaries. As a leader, it is very crucial to embrace diversity in a group (Bowser, 2011). Some of the things that will enhance the inclusion diverse members in a group are by empowering people. It is through the empowerment that different people develop the urge of being members of a specific group. In-groups include members in an organization with common interest or goal (Hancock & Szalma, 2008). In connection with this definition, in-groups in my working organization include members of an employees’ club, members in a specific corporation, members of the sale and marketing field, customer care providers in an organization, and peer groups within the organization. Out- groups on the other hand constitute of members with different interests and goals. Out- groups often constitute of person who is in conflict or disagreement with the in-groups (Latham, 2007). Examples of out-groups in my working organization include different peer groups within the company, different sales and marketing groups within the same company, workers who are not members of any group within the company are regarded as out-group, workers involved in selling the company’s goods and

Public Administration Essay Example for Free

Public Administration Essay â€Å"The Blast in Centralia No. 5: A Mine Disaster No One Stopped† by John Bartlow Martin. Reprinted by permission of Harold Ober Associates Incorporated. Copyright 1948 by John Bartlow Martin. Copyright renewed 1975 by John Bartlow Martin. Overview The title of this case study alone insinuates that perhaps this mine disaster could have been prevented. Martin opens his case study with very descriptive and gruesome details about the events that lead up to the explosion. Martin states: â€Å"One hundred and eleven men were killed in that explosion. Killed needlessly, for almost everybody concerned had known for months, even years, that the mine was dangerous. Yet nobody had done anything effective about it† (Stillman 31). Initially, the thought and idea that a community would allow such a horrific event to occur that could have been prevented is terrifying and somewhat startling. Martin uses his case study to explore various questions regarding this mine disaster as well as the background and other potential issues surrounding the explosion. Purpose The overall goal of this case study is to place an emphasis on how dependent modern day society is on public administration to handle chaotic or unexpected situations. In exploring various aspects of this catastrophe, Martin explores the following: (1). A coal company sensitive only to profit incentives. (2). State regulatory agencies inadequately enforcing mine safety legislation. (3). Federal officials and mine unions complacent about a growing problem. (4). The miners incapable of protecting themselves against the impending disaster. Ultimately, â€Å"Modern society depends on the proper functioning of unseen administrative arrangements for safeguarding our environment; for protecting the purity of our food; for transporting us safely by road, rail, or air; for sending us our mail; or negotiating an arms limitations agreement at some distant diplomatic conference. All of us like miners in Centralia No. 5, rely throughout our lives on the immovable juggernaut of impersonal administrative systems† (Stillman 30). It seems  that most people as a whole have absent mindedly become too dependent on something as abstract and complicated as public administration. It seems to be public administration and its official’s responsibility to handle any concern in the community as well as make everything flow smoothly. To the Letter of the Law Driscoll O. Scanlan, a dedicated mine inspector, strove to enforce mining laws â€Å"to the letter of the law† because he deeply desired to protect miners and took his responsibility and job deeply. In a sense, Scanlan’s motivation toward the Constitution (the law), bureaucracy (as a public administrator responsible to the public), and obligation all played a key factor in his attitude and efforts that he made towards inspecting mines. The Stillman text states the following in regards to Scanlan: â€Å"Other inspectors, arriving to inspect a mine would go into the office and chat with the company officials. Not Scanlan; he waited outside, and down in the mine he talked with the miners, not the bosses† (Stillman 32). The text goes on to state many other comparisons between Scanlan and the other mine inspectors. Scanlan’s actions and efforts showed that he truly had a passion for his job and a genuine concern for the miners. For all of these reasons and many more, Scanlan gained a different perspective as well as insight than the other inspectors which ultimately led him to deem the Centralia No. 5 mine the worst in the district. This realization pushed him to take action. Scanlan’s Actions Scanlan was very persistent in his attempts to bring attention to the troublesome areas in the Centralia No. 5. Mine. Letter after letter he provided a detailed description of issues, potential recommendations, and concerns that he had about the condition of the mine. Those concerns included the following: (1). The amount of dust (2). The overall cleanliness of the mine. I am for the efforts and attempts that Scanlan made. Over a period of thirteen years, Scanlan took the appropriate steps towards potentially preventing the disaster that occurred in the Centralia No. 5. Mine. Scanlan reached out to the Department of Mines, Minerals at Springfield company, directors of various departments, Governor Green, presidents in numerous agencies, superintendents, attended meetings, and  made many other actions that could have benefited the miners and the overall condition of the mine. Alternative Actions Scanlan could have done the following after he saw that effort was not being made to aid the miners or the mine: (1) Dust the mine himself (2) Sprinkle the roads himself (3) Threaten to shut down the mine (4) Actually close down the mine. All of these potential options were possible; however, these actions would have been very time consuming and tedious. Overall, Scanlan did all that he could do to prevent the disaster in the mine. By law, a mine inspector could shut down a mine. Scanlan informed the miners of their potential dangers as well as gave certain recommendations and reported his findings to the appropriate actors. As a last resort, Scanlan could have closed down the mine or went to and relied on an inspector or supervisor above him to take further action. Responsibility According to an article entitled: Can Government Regulate Safety? The Coal Mine Example, â€Å"the Federal government has been directly involved in coal mining safety for over 35 years, operating under three major pieces of legislation enacted in 1941, 1952, and 1969. In fact, the 1941 and 1969 regulations significantly reduced the fatality rate in coal mining† (Lewis-Beck and Alford 1). Mark Aldrich, professor of economics at Smith College, stated the following in his article entitled: The Needless Peril of the Coal Mine: The Bureau of Mines and the Campaign against Coal Mine Explosions, 1910-1940, â€Å"The bureau continued the safety investigations begun by the USGS which focused largely on the prevention of explosions and their con-sequences. In addition to certifying and championing the use of permissible mine equipment, it also launched a first-aid and mine rescue campaign. But its most important work was its investigation of the causes of coal dust explosions and its campaign to spread rock-dusting technology. This choice of safety priorities resulted in part from the bureaus bureaucratic structure and scientific and technological orientation. No group within the bureau was charged with setting priorities, and research problems were usually chosen by scientists with little direction from above† (Aldrich 542). Conclusion If the appropriate actions were taken when Scanlan first made recommendations about the mine, the mine disaster could have been prevented. Ultimately, it is not one person or agency’s full responsibility to prevent disasters such as this one; it is a joint effort among workers, the community, legislation, inspectors, and many more to ensure that working conditions are safe and not a potential hazard to society as a whole. References Aldrich, Mark. Preventing The Needless Peril of the Coal Mine: The Bureau of Mines and the Campaign against Coal Mine Explosions, 1910-1940 Technology and Culture , Vol. 36, No. 3 (Jul., 1995), pp. 483-518. Published by: The Johns Hopkins University Press on behalf of the Society for the History of Technology Article Stable URL: http://www.jstor.org/stable/3107239. Lewis-Beck ,Michael S. and John R. Alford. â€Å"Can Government Regulate Safety? The Coal Mine Example.† The American Political Science Review , Vol. 74, No. 3 (Sep., 1980), pp. 745-756 Published by: American Political Science Association Article Stable URL: http://www.jstor.org/stable/1958155. Stillman, Richard Joseph. Public Administration: Concepts and Cases. Boston, MA: Wadsworth Cengage Learning, 2010. Print. â€Å"The Blast in Centralia No. 5: A Mine Disaster No One Stopped† by John Bartlow Martin. Reprinted by permission of Harold Ober Associates Incorporated. Copyright 1948 by John Bartlow Martin. Copyright renewed 1975 by John Bartlow Martin.

Stack Sequential Algorithm to Analyse Adverse Drug Reaction

Stack Sequential Algorithm to Analyse Adverse Drug Reaction Amiya Kumar Tripathy, Nilakshi Joshi, Aslesha More, Divyadev Pillai, Amruni Waingankar Abstract— An adverse drug reaction (ADR) is ‘a response to a medicine which is noxious and unintended, and which occurs at doses normally used in human beings’. During the last decades it has been estimated that such adverse drug reactions (ADRs) are the 4th to 6th largest cause for mortality in different countries. They result in the death of several thousands of patients each year, and many more suffer from ADRs. The percentage of hospital admissions due to adverse drug reactions in some countries is about or more than 10%. In addition suitable services to treat ADRs impose a high financial burden on health care due to the hospital care of patients with drug related problems. Some countries spend up to 15-20% of their hospital budget dealing with drug complications. The existing scenario is manual, costly, not easily portable and the findings are not reported to the responsible authorities in timely manner. To overcome these flaws of the existing system, we propose a automated ADR detecting  system. This is an interactive system platform for detecting ADR from the specified combination of drugs. If ADR is detected , the system will suggest some appropriate combination of drugs which will solve the specified purpose. The detection part of ADR is done by using algorithms like Chi-Square, PRR (Proportionality Result Ratio), Combinational.(Which are already implemented). The solution part i.e, suggesting appropriate drug combination is implemented by Sequential decoding algorithms and the stack sequential algorithm. Keywords—Adverse Drug Reaction, Adverse Drug Event, Bayesian Confidence Propagation Neural Network, Information Component, Frequent Pattern, Online Analytical Processing Database , Operating System, Random Access Memory, Medicines and Healthcare pro ducts Regulatory Agency, World Health Organization. I. INTRODUCTION An adverse drug reaction (ADR) is an injury caused by taking medication.[1] ADRs may occur due to a single dose or long term administration of a drug or result from the combination of two or more drugs ,as this last expression might also imply that the effects can be beneficial.†ADE can be mainly caused from medication errors. A serious adverse event is any event that: Is fatal Is life-threatening Is permanently/significantly disabling Requires or longterm hospitalization Causes birth defects Requires intervention to prevent permanent impairment or damage II. RELATED WORK Study of design elements include exploration of relevant multiple outcomes (utilization and/or safety), sample size calculations, cohort accrual procedures, and the timing and method of data collection. The custom questionnaires can include those related risks potentially possible and identified, also missing information in RMPs or can be designed to address specific regulatory issues. Single data capture or multiple data capture phases enable abstraction of clinical information from medical chart review by prescribers responsible for treatment initiation in primary care, over a time frame relevant to study needs analysis plans can be tailored to address novel analytical issues and also convey thoughtful, appropriate, and comprehensive analysis of the data. Study reports have been prepared with scientific rigor to provide brief or in depth presentation of results relevant to the products safety and efficiency [4]. Before a medicine is granted a license it has to go through the strict tests and routine checks to ensure that it is acceptably safe and effective. All the medicines which are effective, can cause adverse drug reactions which in general term we say a side effect, which can range from a very minor occurrence to being very serious. For a medicine to be authorized licensed, the benefits of the medicine must satisfy all the possible conditions of the medicine causing adverse effects in patients. Many a times, it is not easy to identify if the side effect is due to a medicine, or something else. Even if it is only a suspicion that a medicine or combination of medicines has caused a side effect, the patients or doctors are asked to send the proper reports of the symptoms and drugs prescribed, to FDA. Reports received on suspected side effects are evaluated, with the information like clinical trial data, medical literature or data from international medicines regulators, for identifying previously unidentified safety issues or side effects[5]. In statistics, a confidence interval (CI) is a population parameter estimation and it indicates the reliability of an estimate. It is calculated from the observations, in principle differs from sample to sample. The frequently observed interval contains the parameter and is determined by the confidence level or confidence coefficient. Confidence intervals contains a range of values (interval) that act as best estimates of the unknown population parameter. However, in infrequent cases, none of these values may cover the value of the parameter. The level of confidence of the confidence interval would indicate the probability that the confidence range captures this true population parameter given a distribution of samples. The confidence interval contains the parameter values that, when tested, should not be rejected with the same sample. Greater levels of variance yield larger confidence intervals, and hence less precise estimates of the parameter. Confidence intervals of difference parameters not containing 0 imply that there is a statistically significant difference between the populations. III.SYSTEM ARCHITECTURE The database comprises of a combination of drugs-symptoms and the adverse drug reactions associated with them in particular. The database is a heterogeneous aggregation of the demographic, combination, drug, symptoms and reactions of ADRs. It previously consists of Information related to the drug description and attributes of the patient as well. After evaluating the patient info which involves the symptoms and the medicines the doctor has prescribed to that patient the working system would provide a safe case to the end user. These cases are consistent and can be further used by the Doctor/Pharmacist to prescribe the combinations. These safe cases would be ago ahead for the doctor about his prescription to that particular patient. These are tested cases and determine the validity of that doctor’s prescription. The probability of occurrence of an ADR and its detection for a new patient is our main goal. The input after being assessed derives a result of an ADR case. The occurrence of ADR means that the Doctor has to modify his combination of Drugs accordingly and convert an ADR case to a safe case. This should result in the doctor making changes that prove to be safe to the patient according to our system. The input given by the Doctor detecting an ADR case is then matched with the database in the available system. The Database already comprises of ADR cases found out, so when a current patient whose symptoms and the prescribed medicine by the doctor matches it leads to a ADR detection. Figure 1: System Architecture The doctor will give input to the system including the patients symptoms and the medicines prescribed by the doctor to that current patient .These information are the important factors for the detection of the ADR through the system. IV.SYSTEM FLOW Figure 2: System flow The System flow involves extracting the Database which includes the ADR cases and the safe cases. These cases are stored in the database and comprises of the drug-symptom combination. When a Doctor provides input to the system with the Symptoms and drugs, the system evaluates the validity using the PRR algorithm and provides a value which is then matched with the current records in the database of ADRs. In occurrences of safe case the doctor continues with his combination of medicines prescribed, but in the event of an ADR that is occurred the doctor realizes that a medical negligence could occur. To prevent such an occurrence he modifies his drug combination for the safety of the patient. V. EXPERIMENTAL SETUP For making experimental setup we have developed the structured database in XAMPP with MySQL and we have made front end in HTML for executing various queries. The database which we are using is the official database released by food and Drug Administration (FDA)[2]. The database is updated after every three months. Database consist complete information about Demographic data of patients, drug, indications, reactions, therapy ETC. data of 5000 patients was considered as test cases. The database which we have contains following: Drug information; Reaction information; Patient outcome information; Information on the source; Figure 3: database Screenshot This table shown below gives complete statistics about the test cases of adverse drug reaction received in various years. The test cases are reported by various hospitals, doctors, pharmacist, clinical researches, and drug manufacturers. This table shows the number of reports received by Food and Drug Association and entered into FDA Adverse Event Reporting System by type of report since the year 2003 until the end of the second quarter of 2012. Table 1: database statistics Table 1 provides information regarding the data that is present in the database[2]. Each year shows a number of new cases that were registered with the US FDA. Expedited Cases involve those which were reported as soon as it was detected. Direct Cases involve those which were reported by individuals/ independent medical practitioners. Non-expedited cases are those cases which were reported much after occurrence. The number of cases that were received by US FDA were much higher than those that were entered. Details regarding registered cases is available until the second quarter of the year 2012 only. VI. METHODS AND ALGORITHMS Proportionality Reporting Ratio (PRR) The PRR algorithm is a statistical method which is used to detect ADRs in Electronic health records and databases .The working of this algorithm relies on the fact that when an ADR (related to a particular event) is identified for a medicinal product (say medicinal product P), this adverse event is relatively reported more often in association with this product P than with any other products in the database. This gradual increase in the reporting of events for the medicinal product P in consideration is reflected in the table below based on the total number of cases stored in the database. Table 2: Contingency matrix for PRR In the table mentioned the elements calculated are the individual available cases in the available database .Therefore a given individual case may contribute to only a single cell of the table, where the cases refer to the multiple products or the adverse events[7] PRR= A/(A+B) C/(C+D) The general criteria to run the PRR are as follows: Value A is the number of cases with the defective medicinal product P involving an adverse event R. Value B is the number of cases related to the defective medicinal product P, involving any other adverse events but R. Value C is the number of cases involving event R in relation to any other medicinal products but P. Value D is the number of cases involving any other adverse events but R and any other medicinal products but P The system performs the calculations of the PRR on all the case counts instead of the ADRs to be chosen to keep the individuality between the variables used to calculate PRR so that the difference of the PRR will not be underestimated. The calculation of the PRR is done as follows: For evaluating given cases of nausea involving medicinal product ‘allopurinol l’ = 15% (e.g. 15 reports of diarrhea amongst a total of 100 reports reported with medicinal product ‘allopurino l’). For evaluating a given number of reports of nausea with other medicinal products in a database = 5%. Thus, the Proportionality Reporting Ratio is equal to 3 . The chi-square (χ2) statistics The Chi-square is a statistic, which is traditionally used in dis proportionality analyses. The Chi-square is used as an alternative measure of association between the medicinal product P and the adverse event R based on the following calculation:[8] X2= (AD-BC)2(A+B+C+D)/[(A+B)(C+D)(A+C)(B+D)] When the PRR is displayed with the X2 statistic : The PRR ≠¥ 2 The X2 ≠¥ 4 The number of indivisual cases greater or equal to 3. Stack Sequential We introduce the drug combination optimization algorithms and show how they relate to the algorithms used in sequential decoding. Fully factorial datasets, where every possible drug combination is tested, grow exponentially with the number of drugs (n). See Text S1 for the relevant equation and an example dataset. In computational terms we say that the complexity is O(an). The O-notation indicates the order of growth of an algorithm basic operation count as a function of the input size. An exponential growth is not practical for large n, therefore our aim is to find algorithms with improved efficiency, for example with a linear dependency on n, expressed as O(n). The problem of finding the optimal estimate of the encoded sequence is described as a walk through a tree. To appreciate the analogy with the search for the optimal drug combination, the tree shown in Figure 4 can be compared with the trees used in one of the original descriptions of the stack sequential algorithm [14]. An alternative version of the tree, the ‘‘trellis’’ depiction shown in Figure 5, eliminates nodes representing redundant drug-dose combinations. The stack is a sorted list of all examined combinations (best on top). Notations : A1= BACITRACIN A2= KADCYLA B1= ERYTHROMYCIN B2= RAMIPRIL S1 – the process initially contains only the list of the measurements in the absence of any drug (the root of the tree of Figure 4). Figure.4 Tree representation of the data S2 The parsing begins from the top of the sorted list. After the search completes it moves one level up in the braches of figure 4. Combinations already used are ignored for future extensions. S3 – Once the combination reaches its maximum size , the parsing ends. This is similar to reaching the top of the tree of Figure 4. Since we consider the best combination, instead of best path, we do not delete any combination from the processed list. When we find a combination been already used, we move to the next combination in the sorted list. We do not combine different doses of the same drug with each other, to limit the size of the search, but this is not an essential feature as shown in Figure 2,. The algorithm is efficient in searching combinations in which the outcome is not purely additive, because it overcomes non-linearities by backtracking to nodes in the tree. Figure.5 Trellis-like representation showing combination of the data. S1 Examine all drugs based on strength, doses and rank. S2 The best drug combination is saved from the processed list. S3 Select the best single drug and call it Cbest. S4 Take the Combination of Cbest with all other drugs, increasing the drug size by 1, measure the biological scores, and store the list of drugs of this size. At this step the algorithm moves one level upwards in the tree of Figure 4. S5 If the new combinations scores better than Cbest, this combination is used as the new Cbest and return to previous step. If no new combination scores better than Cbest, backtrack to the next best combination in the previous size, mark it as Cbest and return to the previous step. S6 Backtrack value should be limited to a specific value. S7 Repeat S4 to S6 till we find that the maximum size for the combinations is reached. VII. CONCLUSION In this system, by using PRR in association with Chi-Square, an attempt has been made to help and assist the doctors/pharmacists to perform safe drug evaluation. An experimental study using test cases and combinations from a doctor was performed and the results obtained were very promising. The system proposes a unique method for correcting the prescribed combination of drugs in case of an ADR event occurrence using Stack Sequential. The possibility of vast Patient Record data available allows for extracting the results available to the system. The approach used in this paper can be to provide an impetus and improve existing systems that provide detect Adverse Drug Reactions. In the field of Pharmaceutical and medical diagnosis, there is always the scope for uncertainty. This system has been built to provide a naà ¯ve and safe understanding of the drug combinations on the experience of doctors only, so there will always be a scope for ambiguous or uncertain diagnosis. The developed system does not give a 100% accurate results as not even the doctors can claim to do so; however, its results are promising. It can be used as a tool to complement the doctors’ knowledge and could assist them to reach a conclusion. The system will give the doctor an upper hand to decide whether to use the results evaluated from the algorithm and prevent an ADR. By using this system, many essential results can be obtained, thus reducing the effects of wrong prescriptions to some extent. With the support of various medicinal and pharmaceutical practitioners and hospitals, higher probability of getting the positive results right can be obtained. With an extensive database of medical records to mine from, this could be useful to build helpful medical assistance software that can be of great use to all doctors and pharmacists using this system. The system will also help the medical fraternity in the future by helping them in providing safer medical assistance to the patients and doctors. VIII. REFERENCES [1] Search Algorithms as a Framework for the Optimization of Drug Combinations Diego Calzolari1., Stefania Bruschi1., Laurence Coquin1, Jennifer Schofield1, Jacob D. Feala2, John C. Reed1, Andrew D. McCulloch2, Giovanni Paternostro1,2* 1 Burnham Institute for Medical Research, La Jolla, California, United States of America, 2 Department of Bioengineering, University of California San Diego, La Jolla, California, United States of America. [2] Safety of Medicines A guide to detecting and reporting adverse drug reactions. [3] Statistical methods for knowledge discovery in adverse drug reaction surveillance G. Niklas Norà ©n. [4] Adverse drug reactions: definitions, diagnosis, and management I Ralph Edwards, Jeffrey K Aronson [5] MANUAL OF OPERATIONS ADVERSE DRUG REACTIONS ONLINE REPORTING SYSTEM (ADORS) [6] An Information Technology Architecture for Drug Effectiveness Reporting and Post-Marketing Surveillance -Surendra Sarnikar , Amar Gupta, Ray Woosley(2006). [7] A multi-agent intelligent system for detecting unknown adverse drug reactions through communication and collaboration -Ayman Mohammad Mansour Wayne State University(2012) [8] ADRTrace: Detecting Expected and Unexpected Adverse Drug Reactions from User Reviews on Social Media Sites Andrew Yates, Nazli Goharian [9] Detect adverse drug reactions for the drug Pravastatin. Yihui Liul ‘Institute of Intelligent Information Processing,’ Shandong Polytechnic University, China(2012)

Problem of Rising Higher Education Costs

Problem of Rising Higher Education Costs Today, the problem of rising costs of higher education evokes heat debate among the public and policy-makers. In actuality, the high costs of higher education become an unsurpassable barrier for many students living in poverty-stricken neighborhoods and belonging to low-income families. In this respect, specialists (Breneman Finney, 1997) argue that students should have an opportunity to carry on their education in college depending on their academic skills and potential rather than on their financial position, social status, or other factors, such as cultural background or race. First of all, specialists argue that the public funding is ineffective (Cabrera, Norn, Castaneda, 1992). The state and federal funds are used ineffectively, whereas the quality of the public education remains extremely low, especially compared to private education. As a result students graduating from public schools have fewer opportunities to enter and succeed in college compared to students graduating from private schools. Furthermore, costs of higher education are unaffordable for many students (Heller, 1997). Today, costs of college education keep growing and students cannot afford paying for their college education, whereas educating children becomes an unaffordable burden for many families. As a result social gaps widens that leads to the exclusion of students from low-income families belonging to lower classes from the college education (McDonough, 1997). In fact, the costs of college education becomes the barrier preventing students from low-income families from entering. In addition, many specialists argue that racial gaps also widen depriving minority students of the possibility to obtain the college education (Freeman, 1997). In this regard, African Americans and other minority students are in a disadvantageous position. In spite of existing programs for minority students as well as for low-income students, they are ineffective and social and racial gaps persist. In this regard, the high costs of tuition is one of the major factors that put students in an unequal position and prevent them from equal access to college education (Kaltenbaugh, John, Starkey, 1999). In such a way, many students need the assistance from the part of the state and federal agencies to afford college education. Finally, cultural differences also affect the availability of college education along with the high costs of college education (McDonough, 1998). Some students are not prepared to pay high costs for college education, even if they can afford it, because of their cultural traditions. However, cultural differences are probably the least significant compared to the high costs of college education and tuition. In addition, the high costs of living increase the costs of college education. In such a situation, a considerable part of students from low-income families is just left aside of college education. Proposal for Position Obviously, the lack of access to college education for students from low-income families and from minorities is dangerous for the further development of the US society. Widening gaps between students and the lack of access to college education will lead to social and racial conflicts in the US society. In such a situation, the government should develop effective state and federal aid programs which can provide all students with equal opportunities to access the college education and to obtain their higher education to realize their full potential. On the other hand, the main problem is the effective use of public funds. In this respect, the community control can be an effective measure that provides students in need with better opportunities to obtain college education. In fact, local community members know better than state or federal authorities which students need aid and local communities should have an opportunity to use public funds to aid students in need. Therefore, public fu nds should be redistributed at the local level to provide students in need with essential financial aid to continue their education and to enter colleges. Jessica Willbanks Annotated Bibliography Professor Grower English 112 20 March 2011 Breneman, D., Finney, J. (1997). The changing landscape: Higher education finance in the 1990s. In P. M. Callan J. E. Finney (Eds.), Public and private financing of higher education. Phoenix, AZ: Oryx Press. The authors focus on funding of the higher education. The authors distinguish private and public sources of funding stressing that the public funding is not always effective and deprives many students of the possibility to obtain higher education. Cabrera, A. F. (1994). Logistic regression analysis in higher education: An applied perspective. In J. C. Smart (Ed.), Higher education: Handbook of theory and research, 10, New York: Agathon. The author explores the development of the higher education and its future prospects. The author arrives to the conclusion that education will shift to higher costs and wider use of information technologies. Cabrera, A. F., Norn, A., Castaneda, M. B. (1992). The role of finances in the persistence process: A structural model. Research in Higher Education, 33, 57 1-593. The authors reveal existing models of funding of college education, uncovering persisting gaps between low-income students and students from upper-classes. The existing structure of the college education and its funding is ineffective and widens gaps between students. Cabrera, A. F., Nora, A., Castaneda, M. B. (1993). College persistence: Structural equations modeling test of an integrated model of student retention. Journal of Higher Education, 64, 123-139. The authors attempt to elaborate an efficient model of the assessment of effectiveness of funding college education and costs of college education. Freeman, K. (1997). Increasing African Americans participation in higher education. Journal of Higher Education, 68, 523-550. The author focuses on the problem of the lack of access of African American students to college education. The author defines ways which can increase the share of African American students in college education and open college education for minorities. Grubb, W. N. (1996). Working in the middle. San Francisco: Jossey-Bass. The author discusses the development of the modern higher education and education system at large. The author identifies numerous problems, among which high costs of higher education are among the most serious problems that put students in unequal position. Heller, D. E. (1997). Student price response in higher education: An update to Leslie and Brinkman. Journal of Higher Education, 68, 624-659. The author draws the audiences attention to growing costs of higher education and forecasts that costs of college education will grow even more. In addition, the author discusses negative effects of high costs of college education. Hossler, D., Schmitt, J. (1995). The Indiana postsecondary-encouragement experiment. In E. P. St. John (Ed.), Rethinking tuition and student aid strategies. New Directions in Higher Education, 89, 27-39, San Francisco: Jossey Bass, The authors explore efforts of the Indiana authorities to encourage college education. They evaluate critically state aid to needy students and suggest using Indiana experience in other states. Kaltenbaugh, L. S., St. John, E. P., Starkey, J. B. (1999). What difference does tuition make? An analysis of ethnic differences in persistence. Journal of Student Financial Aid, 29 (2), 21-31. The authors of the article raise the problem of high costs of tuition, which becomes an unsurpassable barrier for many students on their way to college education. McDonough, P. M. (1997). Choosing colleges: How social class and schools structure opportunity. Albany: SUNY Press. The author explores the problem of the impact of social class of students on their education opportunities. The author stresses that students from low-income families have little opportunities to obtain higher education. McDonough, P. M. (1998). Structuring college opportunities: A cross-case analysis or organizational cultures, climates, and habiti. In C. A. Torres T. R. Mitchell (Eds.), Sociology of education: Emerging perspectives, 181-210, Albany: SUNY Press. The author studies the impact of the cultural background on students performance in college revealing differences between different cultural groups. Paulsen, M.B. P. J. Edward. (2002). Social Class and College Costs: Examining the Financial Nexus between College Choice and Persistence. Journal of Higher Education, 73(2), 189-197. The authors reveal the wide gap between students belonging to different social classes. The authors argue that social class is an important factor preventing students from or admitting to higher education.

The Metaphysics of Meaning and the Symbolism of Language :: Philosophy Communication Essays

The Metaphysics of Meaning and the Symbolism of Language "There are no facts, only interpretations" — Nachlass Friedrich Nietzsche In this essay, I shall expound the naà ¯ve view, or theory, of symbolism, which assumes, or argues, that in the symbolic system of language thoughts are expressed by words, and that words have meaning, thereof. I shall show that the naà ¯ve theory of symbolism is invalid, and offer an alternative view incorporating my own empirical theories of meaning and language. I shall also argue against the naà ¯ve view of such a relation as 'expression' in the context of a symbolic theory of language. I shall further assert that meaning cannot be a property of words, or any linguistic symbol. In naà ¯ve symbolism, 'expression' is the relation connecting thoughts and words, allowing us to compile phrases such as, 'thoughts and their expressions', where 'their' implies a possessive quality that thoughts and words share. Here, the words are possessed by the thoughts; words belong to thoughts, and have a causal relation. It is statements such as these that I will pay philosophical attention to. I shall be considering whether such a relationship is possible, how it comes about, and the logic of such a relation. I will show that there is no such causal relation, nor logically mutual dependence between thoughts and words. Further, I will argue it cannot be said, with any logical validity, that symbolism in language implies a possessive relation such as, 'thoughts and their words'. Thoughts are not in the possession of words, for this implies an illogical causal relation. The term 'expression', and all its conjugated forms, is bogus in the naà ¯ve position it plays between words and thoughts. There are thoughts, there are words, or symbols. However, the two are neither logically related, nor mutually dependent. The conclusion of this essay will be the argument, logically and philosophically defended that the game of language we all share in order to communicate and understand each other, is a guessing game. The thoughts of others cannot be known through language, only pointed to. Expressions are merely indicators of meaning. Understanding, in the generally accepted sense, never happens. Finally, a piece of speculation into the theory of language development. Much of our ability to understand and use language comes from the tools we attained in our formative years. One such tool was the copy-cat style of learning the empirical expressions.

Front Disk Brakes :: Automobiles Mechanics Essays

Front Disk Brakes For most people, driving a vehicle is a normal and every day process. On any given day, driving in city or town traffic one can experience a number of noises, by either their own, or somebody else’s vehicle. The most common sound made by the brakes of a vehicle is a light squeak, very high pitched and annoying. It may be time for new brakes, but wait; there could be a simpler fix. This paper is designed to educate the layman about brakes and give him or her some insight on how to fix them. I will concentrate on two common problems. Noise is probably what most people think of as the best indicator for repair, vibration is very a common problem, but noise will be discussed first. This paper will concentrate on the disk brake, but drum brakes are still very common in today’s cars and trucks. The fundamental difference between the two is how, and from what direction the force of the braking material contacts the braking surface. The disk brake uses a caliper that pinches the disk, which rides between the two brake pads on both sides. This lateral force squeezes the disk, and therefore stops it. The drum brake is shaped like a flat or square bell. It has brake shoes inside the drum and, when activated the shoes make contact with the inside of the drum’s surface. The misnomer about drum brakes are that people think the disk brake is better because they have more stopping power, but in terms of horsepower, the drum brake is more efficient. This comes with a drawback though, drum brakes get hotter faster than disk brakes, this cusses brake fade. In other words, disk brakes dispense heat better. The use of lighter weight materials, smaller cars, anti-locking systems, and power-assisted brakes has left the drum brake a part of the past. Keep this in mind first, especially if your vehicle has less than sixty or seventy thousand miles on it. The disk brake pad is usually the first component to wear first. Most domestic pads have little pieces of spring steel attached to them in order to warn the driver the pad has approximately 15% of the brake pad left. Under normal conditions the pad can be replaced and the surface of the rotor machined to ensure the coefficient of friction and lateral run-out are within specifications.

Essay --

â€Å"Currency devaluation is typically an event resulting from a policy (political) decision and is most often associated with the nations that elect to â€Å"fix† the exchange rate for domestic currency in relation to another nation’s (or region’s) currency or some other fixed standard† (Owen, 2005). In other words, devaluation occurs in a situation when a country is operating under a fixed exchange rate regime and its government decides to lower the value of its currency in relation to the currency it is pegged against. In the case of Venezuela, the bolà ­var fuerte is pegged against the US dollar. A government objective generally associated with devaluation is the improvement of a trade deficit. If a country’s imports are greater than their exports, devaluing their currency can help, as it reduces the â€Å"purchasing power of domestic money in terms of foreign goods and increases the purchasing power of foreign money in terms of domestic goods† (Johnson, 1971). This in effect means domestic goods (exports) become cheaper and imports become more expensive, resulting in an increase in the demand for exports, with a fall in imports, and hence improving the balance of payments. Being South America’s largest oil-producing nation, Venezuela receives most of its export income from this industry. It therefore comes as no surprise that devaluation is so attractive to their policy makers as increased demand for their oil exports would allow them to accumulate more domestic monetary resources. However, an implication of this policy has been the negative effect on th e poor who spend the majority of their income on food and other basic necessities that are mainly imported goods. With inflation averaging between 20-30%, this has meant that fewer goods are... ... cites the theory of Mundel(1960) and says that, " According to this theory, it is impossible to simultaneously have a fixed exchange rate, free capital movement (an absence of capital controls), and an independent monetary policy. In conclusion, a currency devaluation whose primary aim is to improve the balance of payments has both its advantages and disadvantages. In the case of Venezuela, it has done more harm than benefited the economy. Even if the government were to try and borrow, very few investors would be willing to hold Venezuelan government debt as it would be deemed very unattractive and risky. Devaluation has in many cases been known to reduce the credit worthiness of an economy on the global markets. In the end, it could also result in an out flow of investments as investors may feel that the risk is too high for them when they invest in Venezuela. Essay -- â€Å"Currency devaluation is typically an event resulting from a policy (political) decision and is most often associated with the nations that elect to â€Å"fix† the exchange rate for domestic currency in relation to another nation’s (or region’s) currency or some other fixed standard† (Owen, 2005). In other words, devaluation occurs in a situation when a country is operating under a fixed exchange rate regime and its government decides to lower the value of its currency in relation to the currency it is pegged against. In the case of Venezuela, the bolà ­var fuerte is pegged against the US dollar. A government objective generally associated with devaluation is the improvement of a trade deficit. If a country’s imports are greater than their exports, devaluing their currency can help, as it reduces the â€Å"purchasing power of domestic money in terms of foreign goods and increases the purchasing power of foreign money in terms of domestic goods† (Johnson, 1971). This in effect means domestic goods (exports) become cheaper and imports become more expensive, resulting in an increase in the demand for exports, with a fall in imports, and hence improving the balance of payments. Being South America’s largest oil-producing nation, Venezuela receives most of its export income from this industry. It therefore comes as no surprise that devaluation is so attractive to their policy makers as increased demand for their oil exports would allow them to accumulate more domestic monetary resources. However, an implication of this policy has been the negative effect on th e poor who spend the majority of their income on food and other basic necessities that are mainly imported goods. With inflation averaging between 20-30%, this has meant that fewer goods are... ... cites the theory of Mundel(1960) and says that, " According to this theory, it is impossible to simultaneously have a fixed exchange rate, free capital movement (an absence of capital controls), and an independent monetary policy. In conclusion, a currency devaluation whose primary aim is to improve the balance of payments has both its advantages and disadvantages. In the case of Venezuela, it has done more harm than benefited the economy. Even if the government were to try and borrow, very few investors would be willing to hold Venezuelan government debt as it would be deemed very unattractive and risky. Devaluation has in many cases been known to reduce the credit worthiness of an economy on the global markets. In the end, it could also result in an out flow of investments as investors may feel that the risk is too high for them when they invest in Venezuela.

Pearl River Piano Company Essay

Pearl River Piano Group (PRPG) was established in 1956 by bringing together six small piano shops in Guangzhou. The group of 100 employees produced only 13 pianos that year. After many attempts, Guangzhou technicians were finally satisfied with the tone color and quality of its first manufactured piano, and in a short time it was sold in Hong Kong. It would be twenty years before the factory was able to prove its potential. As a State -owned enterprise PRPG is accountable to the Guangzhou municipal government. Investments from both Yamaha and Steinway & Sons have played a key role in the expansion of their production. In addition, PRPG has bought the German piano brand Ritmuller and will be expanding in the European market. Guangzhou, located at the north of the Pearl River delta, is an important trading center as well as a busy port and the capital city of the province of Guandong . The city has an area of over 16,000 square kilometers and a population of 6.7 million. Guangzhou is a lso one of the most important centers of foreign commerce in South China. There are a lot of interesting legends concerning its past. One of the beautiful stories which gives the city its name Goat Town says that five gods riding on five goats brought the first grain to the city. In 1959 PRPG consisted of a shed on the side of the street to repair pianos. Later a shelter was built to process the wood. At that time the pianos were carried in a cart with men walking barefoot to the port. During the tumultuous of Mao Zedong’s Cultural Revolution in the 1960’s and 1970’s, few Chinese dared to buy a piano, which symbolized the West’s decadent and bourgeois society. Learning the piano was frowned upon at that time. The factory didn’t stop making pianos. However, they were lucky if they sold more than one hundred pianos a year. In the meantime China’s one-child policy has created a culture where parents invest heavily in their children’s education. Parents like to spend money to improve their children’s educ ation and culture and this has paid off for PRPG. Nearly 80%of their pianos are sold in China. Pianos have caught on in China. PRPG’s domestic shipments climbed even throughout Asia’s financial crisis. During the1960’s companies such as Yamaha took advantage of low labor costs to enter the global and domestic market. They were quietly followed my South Korea. For years the musical instrument business was dominated by U.S. and European companies. But this has been changing now for decades. In 1992 Tong Zhi Cheng took control of the company. He had worked for only one company during his adult life, the state-owned PRPG. When Tong took over pianos were fairly common in households in Europe and the U.S. for nearly two centuries, but in China they have been a luxury. In 1995 PRPG and Yamaha Pianos of Japan forged a $10 million joint venture. They set up a company called Yamaha-Pearl River. This company was set up to make certain â€Å"Eterna† models that are exported to Europe and the USA. Unlike China’s typically backward state-owned companies, PRPG is savvy about brands and looks for new products to sell. Tong bought a mature German brand Ritmà ¼ller in 1999. In addition he has struck a deal with Steinway & Sons to produce their Essex line of pianos. Today, PRPG consists of a factory spanning 2 million square feet–the world’s biggest piano plant–cranks out 250 pianos every day. White-smocked workers steer computer-driven kilns that bake oak planks en masse. Individual piano keys are hand-checked for precision and balance. Five pairs of ears listen to each piano’s tuning, speeding another instrument out the door–and into America’s living rooms. Just two years after Pearl River set up a U.S. sales arm, its high- quality, low-priced pianos have snared 10% of the market, and the company vows to capture a 25% share by 2005. It already has won the hearts and minds of some U.S. consumers.

Marketing and Brand Equity Essay

The AsiaTravel is facing the following problems regarding its brand value to customers: * Its brand name is merely the generic version of its services, therefore price is seen as its main competitive advantage in the travel market; * Associations of the brand have not been clearly defined and conveyed to customers, therefore their perception about its brand name is not sufficiently strong for them to recognize and recall this brand among other alternatives; * Information on past experiences customers have acquired from the use of the company’s services have not been adequately collected and assessed. This makes difficult for asiatravel.com to identify the benefits and value its brand has already been shaped in customers’ mind. * Although the company’s name reflects quite obvious the market segmentation on which it is focusing i.e. Asia as a whole, specific target markets and sub-segments have not been identified. * The company has not adequately identified and evaluated its competitors. As a consequence, their knowledge about its competitors, its points of parity and points of difference is limited. Therefore, its brand positioning is not so strong even though the company has great intrinsic potentials in bringing its brand to be favourable and unique in the travel market. * The company has not adequately invested in developing tools to conduct market surveys; to develop effective marketing strategies, appropriate marketing programs and proper marketing communication to build its brand equity. 1. Costumer-based brand equity Keller (2003) defined customer-based brand equity as â€Å"the differential effect that brand knowledge has on customer response to the marketing of that brand†. When customers respond more positively to a product/service and the way it is marketed when its brand is recognized than when it is not then this brand is said to have a positive CBBE. On the contrary, if consumers react less favourably to marketing activity for the brand compared with an unnamed or deceptively named version of the product/service then this brand is said to have negative CBBE . Brand knowledge consists of two key components: brand awareness and brand image. Brand awareness is related to the strength of the brand presence in the consumer. mind. Acceding to Keller (2003), brand awareness can be built by increasing the familiarity of the brand via repeated exposure (for brand recognition) and strong associations with the category of product/service and other relevant purchase or consumption cues (brand recall). High service quality, reasonable prices, safety, diversity, flexibility are relevant associations for Asia travel.com to take into account for the improvement of their brand awareness. Brand image defined as the customer’s perception of the overall quality or superiority of a product/service with regards to its intended purpose, relative to alternatives (Krishnakumar, 2009). To know perceived quality, it is very useful for marketers to identify and measure the main aspect that includes the characteristics of the product/service to which the brand is attached. Quality is the vital strength of the brand especially in the field of travel services. This is a very relevant association that Asiatravel.com should develop as a crucial component of their marketing programs to build brand equity without changing their name and logo. Furthermore, apart from quality, it is essential for marketers to create strong, favourable and exceptional brand associations in order to build positive CBBE. The next strongest brand attitude and benefit associations are built from word-of –mouth (friends/family) and/or non-commercial information.. As a result, marketers of Asiatravel.com should identify the impact of those different sources of information by managing and adequately accounting for them in the process of designing communication strategies to build its brand equity. 2. Brand positioning Keller (2003) defined brand positioning is â€Å"identifying the optimal location of a brand in the minds of a group of consumers or market segment so that they think about the products/services offered by this brand in the right or desired way thus maximizing potential benefits to the firm†. Target market. It is important to identify the consumer target since different consumers may have different brand knowledge structures thus having different perception and preferences about this brand. Market segment comprises of cluster of individuals with similar needs and consumer behaviour. It is essential for Asiatravel.com to refer to this marketing segmentation scheme in order to design marketing programs that can attract one or more appropriate segments. Identification of main competitors It is necessary to know the competition before the company starts positioning itself. This includes players who offer the same product/service among a larger portfolio of solutions. SWOT analysis could be a good start for Asiatravel.com to do the exercise of identifying its main competitors. Point of similarity and point of difference PoDs could be defined as the way consumers think for a given brand. Those are what make the brand be prominent from competition In the case of Asiatravel.com the most visible association of this kind is their â€Å"3 in 1† product. This difference can be achieved more convincingly by better quality, better consumer service, predictable comfort and amusement, absolute safety, competitive prices and flexibility (wide range of choices suited to customers’ needs). PoPs can be classified into two types: category and competitive. Category PoPs is important if the brand is looking for an extension into a new category. Competitive PoPs are the brand associations that are designed to be the competitors’ PoDs in order to negate their PoDs (Keller, 2003). Positioning mapping is an effective instrument for asiatravel.com to identify its PoDs and PoPs in order to determine proper position of its brand in its defined market segments In general, brand positioning is an extremely crucial but highly difficult step in establishing CBBE. To achieve good brand positioning, asiatravel.com needs to seriously look at target market, knowing competitors, PoDs and PoPs in their strategic re-branding process. References David Aaker (1991). Managing Brand Equity: Capitalizing On The Value of Brand Name, The Free Press, NY. Kevin L. Keller (2003). Strategic Brand Management: Building, Measure,And Managing Brand Equity, 2nd ed. Pearson Education, Upper Saddle River, New Jersey. Krishnakumar K. (2009). Customer-Based Brand Equity – A Pragmatic Approach from http://www.articlesbase.com/marketing-articles/customer-based-brand-equity-a-pragmatic-approach-868384.html(accessed on 01/09/2012). http://www.chinapost.com.tw/business/asia/australia/2012/05/11/340756/Asiatravelcom-rolls.htm(accessed on 31/08/2012). http://www.eguide.com.sg/Companies/Asiatravel-Com-Holdings (accessed on 31/08/2012). http://en.wikipedia.org/wiki/Asiatravel.com (accessed on 31/08/2012). http://en.wikipedia.org/wiki/Asiatravel.com (accessed on 31/08/2012). http://managementstudyguide.com/marketing-programs-to-build-brand-equity.htm (accessed on 31/08/2012). http://uamp.wits.ac.za/sebs/downloads/2009/chapter_5.ppt (accessed on 01/09/2012). http://managementstudyguide.com/brand-positioning-strategy.htm (accessed on 01/09/2012). http://en.wikipedia.org/wiki/Positioning_(marketing) (accessed on 01/09/2012). http://managementstudyguide.com/customer-based-brand-equity.htm (accessed on 01/09/2012).

Billy Joel Business Ethics and Law Case Study

Billy Joel decided he wanted to learn to play the violin for his next set of concerts. He called a violin salesman in New York and asked if he had any for sale. The salesman stated he had a Stradivarius and a Guarnerius (two famous brands of violins) and offered to sell them to Billy for $80,000 and $24,000, respectively. Billy agreed, over the phone, to purchase the violins from the salesman and told him he would be in town the next week to pick them up. Billy didn't show up for two months, and when he entered the store, the salesman wasn't there. His wife, Margaret, was there in the store, however, and she had full knowledge of the deal cut between her husband and Billy. (She'd heard her husband whining, complaining, and wailing about Billy not showing up for the last 2 months – and she was really sick of hearing about it.) Billy asked to see the violins, and Margaret showed him both of them. Billy stated he would agree to pay $65,000 for both of them, and Margaret, knowing that they were counterfeits and only worth $2,000 AND realizing that their house was about to go into foreclosure, agreed to the reduction in price and sold Billy the two violins for $65,000. She gave him a bill of sale that she wrote out on a note pad on the counter, which said, â€Å"Paid in full. Strativarus and Granruius violans. $65,000. Chk # 4301 Billy Joel. Salesperson: Margaret Madoff.† The notepad was one she had brought home from their last vacation to Las Vegas and was from The Flamingo hotel there. Billy took home the violins and proceeded to learn to play, albeit very poorly. Meanwhile, the salesman discovers that Margaret sold the violins for less than he had bargained for. He sues Billy Joel for the $39,000 difference, stating that Margaret was not an employee of the store and had no authority to change the deal he and Billy had made. During the pendency of the suit, and after his next concert, the newspapers stated, â€Å"Billy Joel should give up playing the violin! He stinks!† Billy takes his violins to a music store to sell them and discovers they are only worth $2,000 and that they are not Stradivarius and Guarnerius violins but are instead counterfeits. He wants to countersue the salesman and asks you on what basis can he do so. Using contract, agency, and any other legal concepts you have learned this session, on what bases can Billy sue the salesman and his wife? What defenses will they have? Do you think Billy can recover? Further, will Margaret's husband (his name is Bernard) be able to collect against Billy for the difference in price from the original deal? Explain your answer fully as to the why's, wherefore's, and why not's for both parties. Use bullet points and â€Å"issue spotting† to assist you in your answer. Case Solution In the above case scenario, the oral contract that was made between the seller and the buyer are not binding in the court of law in accordance to the contract law. As in the case the seller has been be met with the loss of settling for less that the agreed verbal contract holds. The offer that was made by the seller and accepted by the buyer was a partial fulfilment of the contract. The absent of proof that in deed an agreement was made between the two parties will made the court to rule in favour of Billy. This should hence be the basis of argument that Billy can use. The sell of counterfeit commodities to a buyer in high prices is considered to be a crime. The use of this basis by Billy holds a chance of guaranteeing him victory. This will also help in the reclaiming of his image as a performer indicating that it was the counterfeit pianos that lead to the earlier poor performance. It is hence imperative to state that through these bases Bill will have a strong argument in the court against the business persons. Defence to be used by the Business Persons: It is paramount to note that the Bernard and Margaret as the business persons do not hold a strong case against Billy due to the lack proof of the contract that was made in this business transaction. The fact that Margaret facilitated the completion of the verbal business relations with the sale of the piano at a rate that was lower than the initially accepted prices can be used to state that she was not a business individual. The recommended $ 39,000 difference that Bernard is seeking from Billy Joel with regards to the agreed price would be based on the fact that the individual who facilitated the initial processes of the contract was not an authority. The Collection of the Extra Money: The initial prices that had been verbally quoted by the salesman where: $ 80,000 for Stradivarius piano and $ 24,000 for the Guarnerius piano. The total price that was paid for during the selling traction was only $65,000 which was less by $ 39,000. The fact that the two pianos where deemed to be counterfeit with the total worth of only $ 2,000, the chances of the business personnel having a refund will be unfruitful. It would not be in order for the court to rule in favour of the Bernard to attain the extra funds by virtue that they had sold a product to their customer that was functioning properly that ended up denting his image as a performer. The original deal made between the two parties was based on lies and hence should not be cemented with the pay of the extra unpaid funds. A refund for the already paid funds in terms of $ 65,000 should be made to the customer. In the analysis of this case, it has been ascertained that the holding of physical proof for the contracts has to be met in any business relations. This will help in the smooth transition of the business activities (Larson, 2010). Contract: In this case, the business contract was made between two parties with an oral offer and acceptance of the buyer. Based on the agreement, the two pianos were to be purchased at the stated price of $104,000. The reasonable period to enforce the purchase was the agreed one week where Billy was to collect the items. This can be used against him by the seller stating that they did not stick to the original oral business contract. The act of the seller misinterpreting the worth of the two pianos was not lawful since it is prohibited by the federal government. The presence of the third party in the business relation (wife) led to the reformation of the contract a new price generated. This led to the promise made to be broken by the buyer in the presence of the third party. Agency: The ostensible authority that is held by the wife of the seller to give the buyer a new business deal with the information she held about the fake nature of the pianos would be termed in order in the court if the two jointly owned the business. The fact that she was not gives the seller an upper hand in stating that the purchase was made on unfair terms without his knowledge. This gives a somewhat strong basis for argument in the quest to attain the $ 39,000 difference in payment that was not made.

Finding the Ratio of Mole of Reactants in a Chemical Reaction

Title: Finding the Ratio of Mole of Reactants in a Chemical Reaction Purpose of Lab: To find the coefficients of two chemical reactants that appears in a balanced chemical equation using the continuous variations method. Pre Lab Questions: 1. 2AgNO3(aq) + K2CrO4(aq) > 2KNO3(aq) + Ag2CrO4(s) 2. There is enough to make a valid conclusion because, on the graph, one can clearly see that the two lines intersect. Thus, one can also determine the mole ratio. The mole ratio is approximately 2:1 (AgNO? to K? Cr? ). Procedure: 1.Obtain 175mL of the bleach solution in a clean 400mL beaker and 175mL of Solution B in another beaker. 2. Measure the temperature of both solutions and record. The solutions should be the same temperature. If they are not, you will need to make a correction for the temperature difference. 3. Using a clean 10mL graduated cylinder, measure 5. 0m: of NaClO and pour the solution into a Styrofoam cup. Using a clean 50mL graduated cylinder, measure 45. 0mL of Solution B and add this to the Styrofoam cup. 4. Stir with a thermometer, and record the maximum temperature reached of the final solution in your data table. . Pour the solution out, rinse the cup and thermometer, and repeat steps 1-4 using a different ratio of the two substances, always keeping the volume at 50. 0mL. 6. Continue testing various ratios until you have at least three measurements on each side of the one that gave the greatest temperature difference. 7. Plot your data on a graph, ? T ? vs. Reactant volume (mL). 8. Draw two best fit straight lines, and determine where they intersect. Be sure to include the points at the 0:50mL and 50:0mL rations. If at any points do not fall close to the lines, repeat these measurements.Find the stoichiometric mole ration of reactants from the line of intersection on the graph. Data: Initial Temp of both: 23. 5? Na2SO3 (mL)| NaClO(mL)| Max. Temp. (? )| 45. 0mL| 5. 0mL| 28. 9? | 5. 0mL| 45. 0mL| 27. 5? | 25. 0mL| 25. 0mL| 42. 3? | 40. 0mL| 10. 0mL| 33 . 4? | 10. 0mL| 40. 0mL| 30. 9? | 30. 0mL| 20. 0mL| 43. 5? | 20. 0mL| 30. 0mL| 38. 6? | Conclusion: In this lab we found the coefficients of two chemical reactants that appeared in a balanced chemical equation using the continuous variations method. The mole ratio turned out to be 1:1.One can be able to find the correct mole ratio after plotting the results on a graph that showed the trend of change in temperature. Theory: The theory of this experiment was continuous variation because it gives the stoichiometric ratios for the correct chemical equation if one does them correctly. Error Analysis: Instead of keeping just one initial temperature for all the tests, to make it more accurate, we could have measured the initial temperature of the solutions before each reaction. The exactness of the thermometer could have altered our results. Related essay: Measuring Reaction Rate Using Volume of Gas Produced LabAlso, there was an error in measuring the reactants using graduated cylinders. This most likely happened because graduated cylinders are not the most accurate way to measure a liquid. Post Lab Questions: 1. Different temperature changes occur when mixing different volumes of the two reactants. The experiment was made so the volume of solution and the total number of moles of reactants was a constant for all of  experiments, since temperature change was directly proportional to the amount of reactants. Therefore, the optimum ratio is the ratio of the volume of reactants.It consumed the greatest amount of reactants, formed the greatest amount of products, and generated the most heat and maximum temperature change 2. A constant volume of reactants must be kept in all trials so that the subsequent changes in temperature can be compared. They are proportional to the amount of reactants consumed in the reaction. 3. Ye s. The concentrations of  the two solutions must be the same in order for the stoichiometric mole ratio of the reactants to be accurate after the results of the trial are graphed because molar  concentration is moles of solute divided by liter of solution. . A limiting reagent is reactants in a chemical reaction that will be completely gone before all other reactants in the reaction are used up. This will also cause the reaction to stop. 5. Both measurements limit the precision of the data. The measurement of temperature limits the precision of the data to 3 significant figures. The thermometer used was able to be read to the tenths of a degree. On the other hand, the measurement of  volume limits the precision of the data to 2 significant figures.The graduated cylinders used, only could measure volume to the nearest mL and anything after that was an estimate. 6. The limiting reagent along the upward sloping line of the graph is Na? SO?. The limiting reagent along the downward slope line is NaClO. 7. Other physical properties that could be used in the method of continuous variation, besides temperature change, could be color change, the mass of a precipitate that forms, and/or the volume of a gas produced. 8.It is more accurate to use the point of intersection of the two lines to find the mole ratio rather than the ratio associated with the greater temperature change because one most likely did not use the exact mole ratio. Thus, the point of intersection is a more likely an average. Also, the maximum amount of each reactant might not have been used to get the highest temperature; the highest temp wouldn't necessarily have the highest mole to more ratios. 9. The average of the temperatures would be used as the initial temperature.Graph: Calculations: The intersection point was at approximately 28. 6 mL Na? SO3? and 21. 4 mL NaClO. Moles Na? SO3? = 0. 5 M(. 0286 L) = . 0143 moles Na? SO3? Moles NaClO = 0. 5 M(. 0214 L) = . 0107 moles NaClO .0143 moles Na? SO3? /. 0107 = 1. 34 moles Na? SO3? which rounds to the nearest whole number, 1 . 0107 moles NaClO/. 0107 = 1 mole NaClO The stoichiometric mole ratio is 1:1 for the reactants. The actual stoichiometric mole ratio for the reaction is 1:1.

World view paper Essay Example | Topics and Well Written Essays - 1500 words

World view paper - Essay Example The work groups may have a local set of values that significantly differ from the dominant culture. Many organizations related to health care, engineering, artists, and researchers have adopted the heterogeneity assumptions. The distinctive work paradigms and the demands of the occupations can easily marginalize the employees from the central organization. As a result, the workers try to cope with everyday frustrations and preserve their distinctive identity. They do so by working intensively together under a subculture (Bratton et al., 2010). The cultural heterogeneity affected my behavior as a doctor with a certain health organization. For example, we could collectively interpret the dominant value of providing the best possible care service to patients. However, the various professional groups frequently delivered care in a way different from the espoused value. Each group had a different interpretation from others of what best care means. For doctors, for instance, we interpreted it as eradicating the cause of the disease. On the other hand, occupational workers believed that it delivering care is helping patients to achieve improved life quality and greater mobility. These differing subcultures frequently clashed with one another and the central culture. Another theory, the symbolic- interactionist perspective, views organizational world as the all its members’ interactions put together. It assumes that culture is a vehicle that carries shared meaning (hence symbolic). It is brought about by the face-to-face encounters (hence inter-actionist) of workers and managers as they engage in daily workplace activities (Bratton et al., 2010). Thus, the organizational actors construct the culture, and then the networks of symbols and meanings among workers and managers reproduce it. Studying language, space, action, observable artifacts, beliefs, and values of the organization can thus help in

Health promotion methods activities Essay Example | Topics and Well Written Essays - 500 words

Health promotion methods activities - Essay Example Community development is never easy. There are a number of barriers which restrict community development and welfare. In this case, we consider the health issue of importance of physical activity in children with obesity, and look at how we may reduce some of the barriers to increase community participation. Awareness is highly important for community members on community issues. Awareness comes with knowledge and skills. Considering the issue of obese children, many of the parents are not aware of the seriousness of this issue. They do not know the threats involved and what they need to do in order to reduce obesity. This knowledge has to be imparted in the form of awareness programs at community levels. Individuals should be encouraged to participate in these seminars and training programs. Individuals these days have busy lives with hectic schedules. Parents are unable to take their children out for physical activities and participate with them. This is a serious issue especially for obese children which need to participate in physical activities. Hence, to reduce the barrier imposed by lack of time, communities should aim to involve the obese kids in physical activity participation without their parents’ involvement. These activities can be started in school level or at neighborhood levels where the kids are made to participate in sports and other physical exercises. Funds are a critical issue in most community projects. Without adequate funding no community project can thrive. Considering the issue of physical activities for obese children, funds are required to establish parks and sports ground where children can participate. To overcome this barrier, communities should seek to obtain funds from external sources such as government or corporations. These can be in the form of sponsorships. Moreover, they can also pool funds from the community members themselves. Rothman’s model for community development defines three

Life After Death by Terence Penelhum Essay Example | Topics and Well Written Essays - 750 words

Life After Death by Terence Penelhum - Essay Example The article opens with a brief history of the belief in immortality. Immortality of the soul predates Christianity, and therefore Christianity’s belief in life after death. Plato first describes the immortal soul in Phaedo, which details the death of Socrates. Before Socrates dies, he contemplates whether or not the soul can live without the body and if death is something to be feared. Socrates arrives to the conclusion that not only does the soul live on, but death should be embraced as it means that the soul is released from the prison of the body. Through moral reflection, people are able to tend to their soul, gradually releasing it from its physical form, but death ultimately completes this release. The aforementioned belief of death being embraced is what separates Plato’s belief of immortality with Christianity’s belief. Plato believes that death should be embraced, but Christianity, when using Jesus’ agonizing death as an example, suggests that death should be feared. Christianity perceives death as the most horrifying experience that someone can face because it is the destruction of a person. This goes against Plato’s theory that death is a release; Socrates did not fear death, but Jesus did. This concept is elaborated further when the Christian belief of resurrection is considered, which also goes against Plato’s theory of the immortal soul. Christians hope that God will completely re-create what he has permitted death to destroy. Penelhum focuses less attention on the soul and resurrection. He points out the fact that if the new body is drastically transformed from the original body, the concept of survival is defeated. The soul may be th e same, but if the new body is significantly different from the old body, resurrection is not as much of a success as people are led to believe. One’s soul cannot be identified by someone else, and if a transformed body cannot be recognized, the person did not necessarily survive. The soul living on without a body has sparked more controversy and speculation. Human intelligence, such as seeing, hearing, and being emotionally expressive, are all physical aspects and cannot be accessed with a body. If this is the case, survival is pointless and the soul would just simply exist. It is considered that disembodied survivors might have mental lives, that their thoughts can materialize in the world, but they would still lack the ability to perceive, which further points to a pointless existence. A disembodied soul may not even know if there are others nearby, nor would it be able to perceive a living human being. Self-identity of a disembodied soul is an even more difficult concept to grasp. Without physical characteristics, it becomes almost impossible to recognize a disembodied soul. There would have to be substitute for the feature that establishes an identity. We would have to use mental features instead of physical to identify someone, which may or may not be a possibility. Hume believes that humans retain some form of identity in terms of mental factors, as opposed to physical factors, which would be useful in the possibility of resurrection. He looks to memory as a method to identify a soul. Unfortunately, unless a person has concrete memories, nobody could survive a disembodied form. People are capable of remembering events that they were never part of or witnessed, which makes memory as a means of identity an uncertain method. For it to work, there would have to be something more stable beneath the thoughts, images, and feelings. Penelhum concludes that all of the theories of life