Saving world for a latte - Free Essay Example

Sample details Pages: 4 Words: 1224 Downloads: 10 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Saving the World for a Latte Its trash day in Everett, Mass., and the streets are lined with garbage cans. But as a white truck rumbles through this working-class suburb of Boston, theres something overshadowing the roadside cans: huge 96-gallon maroon recycling containers. At each stop, workers wheel the bins onto hydraulic lifts on the back of the truck. Don’t waste time! Our writers will create an original "Saving world for a latte" essay for you Create order They pull a lever and a clanging mix of beer bottles, soup cans, milk jugs and newspapers spills into the truck. Before swallowing up that waste, the high-tech system scans radio-frequency ID tags embedded in the containers and weighs how much each household recycled that week. That data is instantly transmitted to a Web site, where its converted into points that homeowners can redeem for discounts at stores like CVS or on national brands like Coke. Basically, its like a frequent-flier program for recyclers. Turning trash into treasure is the premise behind RecycleBank, a four-year-old green-tech startup out of New York that runs the Everett program. The brainchild of two high-school science partners, RecycleBank hopes to be serving 1 million U.S. homes by the end of 2009. The logo on those binsa piggy bank with a garbage can stuck to its rumpgets at the companys simple proposition: What if you could be rewarded for recycling? The answer: soaring recycling rates in the East Coast markets where the company has rolled out. Wilmington, Del., has seen its recycling rate jump from 3 percent to 32 percent since RecycleBank arrived a year ago. In Everett, where the program launched citywide in July, the average household now recycles the equivalent of 830 pounds a year, up tenfold since the program launched. The recycling buzz is out there, says Everett Mayor Carlo DeMaria. Its fun filling that thing up to the top. Perhaps its a commentary on the woes of Wall Street, but investors are seeing gold in garbage. With rising demand from markets like China and India, prices for scrap material like aluminum and paper have soared, which makes the economics of recycling more compelling than ever. Thats why venture capitalists dumped a record $161 million into recycling firms last year, up from just $17 million in 2001, according to Cleantech Group, a green-investing consultant. And RecycleBank is one of the hottest plays, attracting $40 million from backers like Silicon Valley venture-capital firm Kleiner Perkins Caufield Byers, former American Express CEO James Robinson III and Coca-Cola. The company was conceived six years ago when Fordham law student Patrick FitzGerald became transfixed by a New York Times story describing how Gotham was considering ditching recycling because it wasnt working economically. FitzGerald wondered: Would people recycle more if you gave them a financial incentive? He took that idea to his old high-school chum Ron Gonen, then an MBA student at Columbia University. Gonen worked up a Web-based business plan and convinced Columbia to kick in $100,000 to incubate the idea. Today, RecycleBank has 80 employees and operates in nine states, mostly on the East Coast. (FitzGerald left RecycleBank last year to start up two other green ventures). Now, though, RecycleBank is testing its appeal by expanding into unfamiliar territorythe South and Midwest, where recycling rates are the lowest in the country. This fall, RecycleBank bins are wheeling into Texas, Ohio, Minnesota and South Dakota. Nationally, Americans recycle 32.5 percent of the mess we make, double the rate we recycled in 1990. Fueling that growth lately has been the move to single-stream recycling, where you throw all your recyclables into a single bin, rather than separating them, a convenience that made RecycleBank possible. But recycling is most prevalent on the coasts. In the Midwest and South, recycling rates are often in the single digits to nonexistent. Thats not driven by some regional lack of virtue. Its all about economics. In the wide-open spaces in the countrys interior, building a landfill is a cheaper propositionand so are the fees cities pay to dump there. So theres less motivation to fill those blue bins. Technically, everybody is supposed to recycle, says Bob Novak, a Sioux Falls, S.D., waste hauler whos bringing RecycleBank to town this month. But very few are doing everything they could. Theres lots of room for growth. Gonen, 33, remains undaunted by the lack of conservation culture in the center of the country. His companys appeal has never been solely about doing the right thing. Its a pocketbook play: Households get 2.5 points for every pound they recycle and can earn a maximum of 450 points a month. Each point is worth a dime, so the monthly max is $45. You can redeem those points for a Latte at Dunkin Donuts or to cut your grocery bill. I dont think culturally its a tough sell, says Gonen. Our customer is anyone who lives in a home and buys stuff. Anyone Ive met in the Midwest lives in a home and is a consumer. RecycleBank makes its money from fees paid by its retail partners for online advertising and other marketing support. It also can make millions splitting the savings cities realize from diverting trash from the dump to materials recovery facilities that sort it, crush it and ship it out for reuse. Take Everett, which pays $76 for every ton of garbage it tips into landfills. Since RecycleBank arrived, garbage trucks are picking up 14 tons of recycling a day, instead of 3 tons. Thats 11 tons of trash no longer going to the dump daily. RecycleBank also is compiling a vast database of green consumers it can sell to marketers; the company hopes to service 10 million homes within five years. RecycleBank doesnt run the trucks, says Scott Vitters, a recycling exec at Coke, which has invested $2 million. They are a marketing tool. Green as it is, RecycleBank is still running in the red. SEC documents from RecycleBanks only publicly traded investor, Casella Waste Systems, indicate the company lost about $2.5 million in the three months ended July 31, suggesting an annual burn rate of $10 million. RecycleBank says those numbers are outdated, and Gonen promises profits by the first quarter of 2010. Thats just fine with his investors. If we wanted it to be a smaller, more profitable company, we could do that right now, says Stuart Ellman of RRE Ventures. Wed rather build out the company and lose some money early on. To RecycleBank customers, the goal is to build up the points as quickly as possible. Sure, some have tried gaming the system, hiding bowling balls in the bottom of the bin, but many are simply confused about what you can toss. The waste haulers are trained to spot contaminated loads and can reject them by pushing a red button on the truck, which automatically generates a letter to that home on what can be recycled. On Winslow Street, the workers reject a container weighed down with wood. As they head off, the elderly homeowner comes hobbling after them on a cane. Wood is not recyclable? he asks. Told its not, he scurries back, removes the wood and wheels his bin back to the truck to be weighed and dumped. And most important, so he can earn his points. After all, saving the planet is fine. But saving a buck is even better.

Case Hcc Industries - 2151 Words

08 Fall 08 Fall 1. Evaluate the decision to use â€Å"minimum performance standard â€Å" (MPS) targets instead of â€Å"stretch† targets. We evaluate the decision to use â€Å"minimum performance standard† targets by looking at how good this new target system achieves the four purposes of planning and budgeting processes. First of all, planning and budgeting processes have to enhance management control. Derived from the case, we think corporate managers have too much control on the targets. General managers give corporate managers an estimate of the targets they can achieve but in all the divisions, targets were adjusted. The CEO always has the last call on the targets and in the case of Sealtron we see that this isn’t good. No one believes Sealtron†¦show more content†¦2. Should HCC managers have expected that the MPS target-setting philosophy would be equally effective in all four operating divisions described? No, they should not think so. The new MPS budget system has both advantages and disadvantages, which do not have effect on every division to the same extent and thus result in the difference of the effectiveness of the MPS target-setting philosophy on different divisions. We will answer this question with the comparison of the 4 divisions’ reaction to the MPS system by looking over the characteristics of their managers, staffs, markets and other relevant aspects. We believe that Hermetic Seal is relatively suitable for the MPS philosophy. As mentioned in the text, Hermetic Seal’s customers were mostly military customers, indicating that their contacts and sales did not change significantly according to the economic fluctuations and were more or less stable. So Hermetic Seal was more likely to make a correct expectation about their future and make an achievable, as well as challenging, budget, which is the key of the MPS. Mike, the manager of Hermetic Seal, who was looking for a large bonus, would make more conservative budgets to ensure that he could always meet the targets. He intentionally lowered the budget target that he used to make, in order to let off the pressure to meet the targets, so at the same time he reduced the motivation to fight for more challengingShow MoreRelatedCase Hcc Industries2159 Words   |  9 Pagesbudgeting processes. First of all, planning and budgeting processes have to enhance management control. Derived from the case, we think corporate managers have too much control on the targets. General managers give corporate managers an estimate of the targets they can achieve but in all the divisions, targets were adjusted. The CEO always has the last call on the targets and in the case of Sealtron we see that this isn’t good. No one believes Sealtron can achieve a PBT of 1milion $ and still the CEO wantsRead MoreHcc Industries988 Words   |  4 PagesHCC 1. Evaluate the decision to use â€Å"minimum performance standard† (MPS) targets instead of â€Å"stretch† targets HCC has changed from ‘stretch’ performance targets to ‘minimum performance standards’. This was because the stretch targets didn’t work very well. The ‘stretch’ targets are doing a good job in companies that have a great understanding of their markets and that can influence the market. HCC however is too small to do marketing and market research, so it hasn’t enough information about theirRead MoreHcc Industries Essay1127 Words   |  5 PagesHCC industries, a manufacturing company that produces hermetically sealed electronic connection devices along with microelectronic packages, is headquartered in Encino, California. Considering their highly sophisticated product line, one of HCC’s main clients was the U.S Military and government funded aerospace programs. HCC is made up of four distinct operating divisions: Hermetic Seal, Sealtron, Glasseal, and Hermetite. The divisions are highly decentralized and completely autonomou s of each otherRead MoreConstruction Industry Profile1595 Words   |  7 Pages PART- A INDUSTRY PROFILE PART-A INDUSTRIAL PROFILE |Indian Construction Industry is highly fragmented. There are mostly |[pic] | |unorganized players in the industry which work on the subcontracting basis. As| | |the construction activity being labour intensive, construction companies have | | |been mainlyRead MoreHcc Industries3850 Words   |  16 Pagescorporation work properly to achieve the objectives and give them incentives by bonus related to performance. From this point of view, the budget system should be reasonable, achievable, and also have some challenge to ensure the hard working. HCC Industries was using â€Å"stretch† performance targets until 1987. The main idea of using â€Å"stretch† targets was to motivate managers to perform at the highest level possible by setting aggressive targets with probability of achievement between 75 % and 80 %Read MoreEssay on HCC Industries2633 Words   |  11 PagesContext    HCC   Industries   is   a   small   publicly   owned   company   headquartered   in    California   that   has   four   divisions   across   the   United   States.   Three   divisions    manufacture   and   sell   hermetically   sealed   electronic   connection   devices   of   various    types,   while   one,   Hermetite,   produces   microelectronic   packages.   HCC’s   divisions   are    very   self- ­Ã¢â‚¬ contained   and   independent.   ARead MoreNational Health Care For The United States1569 Words   |  7 PagesHealth Care Spending in the United States In America, health care is one of the most profitable industries. You can’t look at health care as one entity; it is a combination of several different entities rolled into one. The parties that are considered stakeholders in the industry are federal government, state government, physicians, nurses, insurance companies, investors, and patients. In an industry that is driven by money and the need for profit, health care facilities are able to set prices asRead MoreEssay on The Affordable Care Act963 Words   |  4 Pages(www.healthcapital.com, 2013). Key issue in health care industry is the quality of doctors and the number of doctors available, this ACA mainly aims to address the issue of all citizens especially poor. The constituency of the act makes the US government to think about the Supreme Court Judgement about emphasising all citizens should have health insurance (NYTimes, 2014). Following are the arguments concerning ACA execution: ï  ¶ In this case law is enforced on any individual it is a constituency.Read MoreHepatitis C Is An Infection Of The Liver Caused By The Virus1658 Words   |  7 Pagesfifties and sixties, born between 1945 and 1965. One attributable cause is believed to be the transmission of the contaminated blood through organ transplants and drug injections. It is expected that compensated cirrhosis and Hepatocellular Carcinoma (HCC) will increase by over 80 percent from the year 2000 to the year 2020. Over the same period, it is estimated that decompensated cirrhosis would increase over 100 percent and that liver-related deaths would increase by 181 percent (Davis GL, AlbrightRead MoreDifferent Departments and its functions These sections are vital components by which the airline1300 Words   |  6 PagesControl Center (HCC) Hub or Station control (generally operations control) monitors the aircraft, crew and passenger manifestation along with coordinating A/C turnaround time as per ETD/ Slot (ATC) has been given. They have different systems to control INT. And Dom. Traffic. They actively message between Airport (AOCC), Airlines and the service provider (GHA) thereby controlling the delay caused by any unforeseen disruptions and hence reducing the ground time and cost to the Industry. k) Airport Operations

Frog Free Essays

I have to start this out by saying that Julia Roberts is one of my favorite female actors around today. This particular movie that she is in, Erin Bronchi, is when Julia Roberts was In her prime Erin has been divorced twice and is a gorgeous mother of three In her thirties. Erin starts out Jobless and In a very messy court case the resulted from an unclear car accident. We will write a custom essay sample on Frog or any similar topic only for you Order Now The accident put her $17,000 In debt due to her hospital bills and of course the car. Due to Rein’s current circumstances, she is desperate for a job so she begs her lawyer until he finally caves in and gives her a low paying job as a lawful associate in a California firm. Erin dresses very trashy and she speaks her mind, which is actually quite inappropriate at times. But none the less, one day at work she was sorting paperwork relating to real estate cases, Erin stumbles on to some medical records in a file that she was organizing. On the spur of the moment, she carries out a little exploring which results In her believing that the and that was bought by Pacific Gas and Electric is the identical property that had hexameter chromium contamination resulting from Pacific Gas and Electrics environmentally negligent activities. Hexameter chromium is a toxic and deadly chemical that causes cancer. If you think that’s bad it gets worse by targeting the kidneys, eyes respiratory system, skin and liver. It Is estimated that 558,000 workers are potentially exposed to hexameter chromium In the united States. To make matters even worse, the Pacific Gas and Electric company was handing out pamphlets hat said that hexameter chromium was healthy for you. After all of these discoveries, the Pacific Gas and Electric company was immediately taken to trial. Due to Rein’s curiosity, she decides to take trip to do some investigating on her discovery for an entire week. She only left a message to her lawyer saying that she wasn’t going to make It work for a week and then left without a response. On her arrival back to town and back to her Job, she learns quickly that she has been fired to her lack of communication. Being the outgoing person that Erin is, she threw a tornado of wears and profound language, making her boss even more upset. Eventually though as the evidence piles up, boss starts to believe that she is on to something and starts to work with her again. Once they got enough supporting evidence they took it to the judge and to make matters even worse, they found that the Pacific Gas and Electric company was handing out pamphlets that said that hexameter chromium was healthy for you. After all of these discoveries, the Pacific Gas and Electric companies Coo’s and head guys were immediately taken to trial. This case at his has point become everything to Erin and not to mention Deed Massy her boss. They are literally working night and day on this case causing Erin to lose touch with her kids and her caring boyfriend. As the days go on and the more that Erin continues to be distant from her kids, the more her oldest child started to despise her. She his mother (Erin), he Just so happened to come across the documents for the Pacific Gas and Electric company that talk about a child around the same age as him that is very ill. He knows that all of his moms work can aid this poor kid. He then asked his other about what he had found and she pleasantly explains it too him. Upon realization, Rein’s son finally understands the importance of her work. Erin is not pleased when she finds out that Deed has brought a new partner into the equation, Kurt Potter, an expert in toxic cases. This anger didn’t last long once Deed bought Erin a new car for her family. This Just boosted her hopes. At this point they were about two hundred and fifty signatures short. Once they got the remaining signatures needed it was time to present Kurt with the good news along with incriminating letters from he Pacific Gas and Electric company to the Hinkler plant. Rein’s work has finally paid off. She took this court case all the way to the Judicial branch where her firm gets to win one of the most prevalent class action lawsuits in American history in opposition to a multi-billion dollar corporation. Rein’s case ended up winning three hundred and thirty-three million dollars. The Sense’s (a family infected with the disease got to receive five million dollars. In the end, Deed decides to give Erin a little scare by saying hat the value that they discussed Erin would receive from this case is not appropriate anymore. Erin is furious at this point until Deed goes on to show her the check for two million dollars! This movie was very inspirational to me. This beautiful mother who starts out begging for mercy works all the way up to win one of the biggest lawsuits for her firm. Erin is unbelievable and not to mention that she didn’t even go to college. She Just kept fighting and fighting even though she knew it was putting stress on the people she cared most about. The passion this woman shows is remarkable. How to cite Frog, Papers

Banking and Finance ANZ Bank †Free Samples to Students

Question: Discuss about the Banking and Finance ANZ Bank. Answer: Introduction: ANZ Bank was fined with a penalty of $212,500 because they have breached the laws through its overdraft facility. In the 2016 financial statement of ANZ Bank both interest income and expenses were reported in the income statement. Loans which were made to the NEDs and other disclosed executives, were made in the ordinary course of business on commercial terms and conditions. These were not much favorable other than those given to employees, including the term loan. As per paragraph 18 of AASB 7 Financial Instruments if a company is having any loans payable then it has to disclose the following: (AASB, 2017) All the details relating to any default during the period of interest, principal and sinking fund of those loans payable. Amount of the loans which were payable in default during the end of the period. Whether the terms of the loans were renegotiated or the default was remedied. As per paragraph 19 of the AASB 7 if there is a breach during the period relating to the loan other than those mentioned in paragraph 18, then it has to be disclosed in the financial statement. All these information has to be given in the financial statements if there is a breach or default in loan. ANZ Bank had breached the lending laws due to which a hefty amount of penalty was charged. ANZ Bank has shown loan origination expenses as a part of the financial asset and such expenses are amortized on the basis of the effective yield of the financial asset. Such loans and advances are initially recognized at fair value plus the transaction costs. These costs are directly attributable to the issue of loans and advance. The main problem with ANZ Bank was that they havent disclosed the breaches and defaults of loans at the end of the reporting period in its financial statements. This was the fault committed by them which was against the accounting policy. BBSW rate is the mid-rate of the market which is having a maturity of between one and six months. This rate is issued by the AFMA Prime eligible securities. It is an interest rate which also includes credit premium representative of the market trades Prime Ban paper. Apart from this it also represents T+0 settlement and also the modified half month value date convention. (AFMA, 2017) It is a rate which is the average of all the NBBO midpoint samples. Whatever the rate comes after the calculation it has to be shown in four decimals. This rate is published by Thomson Reuters every day at 10:15 a.m. apart from this page it is also being shown in the Bloomberg LLP page AFMB as the benchmark rate which is for each tenor. These rates are available so that it can be easily used by the general public. (FIIG, 2017) Now when a bank is using this rate for its calculation then as per ASIC regulations it has to be shown in the financial statements. As per para 28 of the AASB 7, all the lending rates which are being used by the end at the end of the period has to be reported in the financial statement. It is the basic requirement of the accounting standard that all the closing rates needs to be disclosed in the financial statements. This closing rate has to be disclosed by ANZ Bank in their notes to financial statement. They must have used the BBSW rate for their interest on loan calculation, so interest outstanding should be based on this rate. Hence ANZ Bank has to disclose this BBSW rate on their notes to financial statements. The value of financial assets in ANZ would get impacted after the introduction of IFRS. The two factors which would impact the financial assets of the banking sector are given below: It would impact the credit losses of the bank. All the credit losses which were reported would increase and would become more volatile under the new credit model. Apart from this the number of complexity of judgments would also increase. As per this banks are required to make robust estimates and also need to establish when the changes in the credit risk would occur. In this way financial asset of ANZ would get affected. It would also impact the hedge accounting business of the ANZ Bank. Bank has to adapt to the new hedge accounting model which would get aligned more towards the risk management. This would allow more hedging strategies and some of the current strategies would also get restricted. All these laws now are more principle based as per the IAS 39. For ANZ Bank, a more judgmental approach would be required in the assessment of qualifying, discontinuing and rebalancing hedge accounting. This is the principle which ANZ Bank has to follow. (SydneyMorningHerald, 2017) ANZ had breached the lending law and had also done some market manipulations due to which ASIC had raised a penalty of $212,500. This penalty was levied mainly due to ANZ assured offered overdraft to the customers. This was not as per the Australian Accounting Standard due to which penalty was levied. As per AASB 101 Presentation of Financial Statements all the extra ordinary gains and losses in addition to the normal income and expenses has to be reported separately. Firstly a normal Income statement is prepared and on the basis of this statement profit is calculated. After this statement, other comprehensive statement needs to be prepared. All such extra-ordinary items has to be shown in this statement. Now since penalty paid by ANZ Bank is an extra-ordinary expense, it has to be shown in other comprehensive statement. All the expenses which are not recurring in nature and are abnormal in nature, then such items are to be shown in other comprehensive income statement. In the given case ANZ Bank had paid a penalty of amount $212,500 due to the breach of pending law. As per the para 15 of the AASB 101, such penalties has to be shown the other comprehensive income statement of the financial statements. (AASB101, 2017) While calculation of income tax of the Bank all the fine and penalties has to be disallowed by the tax authorities. All these expenses has to be added back for calculating income tax payable. These expenses are not allowed since the company has breached the laws of Australia. If a company has breached Australian laws then how penalty on such amount can can be allowed. The given penalty has to be recorded in the other comprehensive statement of the company and as per the income tax authorities this penalty cannot be allowed as deduction. (AASB101, 2017) ANZ Bank had to pay penalty amounting to $212,500 in relation to the breach of lending law and manipulation of methods by them. An investigation was also performed by the ASIC team on this matter. The investigation conducted by ASIC has to be reported in the notes of the financial statements. It should be shown in the other contingent liabilities and assets portion of the notes to accounts. During March there was a legal proceeding conducted against the Bank by ASIC. They had to pay penalties for all the market manipulations, misleading conduct and breaches by them. Similar proceedings were raised by ASIC against another two Australian banks as well. The legal proceedings conducted by ASIC against the bank was for the period March 2010 to May 2012. ANZ was defending the proceedings because of which they had to pay penalty of $212,500. Again in August 2016 there were complaints registered against 17 banks including the ANZ Bank in the United States District Court. All these actions we re taken by the US based investment funds and some other individual derivatives trader. All these actions taken by the Court mainly applied to the person and entities who were engaged in US-based transactions in the financial instruments. All these financial instruments were benchmarked, priced and were based on BBSW from 1st January 2013. The claimants seek penalties to be paid to them for the breach of the law. Penalties were paid by the bank to all the claimants claiming the money back. The main reason behind all this was the violation of US anti-trust laws, the Commodity Exchange Act, anti-racketeering laws and even the unjust enrichment principles. Hence the penalty was paid by ANZ Bank to ASIC for breaching the law. This is the way investigation has to be shown in the financial statement. (Legilation, 2017) As per Australian Accounting Standard if a company is sure that it would not receive money from any of its customers, then the amount has to be written off as bad debts. Every year there must be provision for bad debts provided by the company in the financial statements. Provision has to be provided based on the assumption of future defaulters by banks customers. When the bad debt actually happens, then bank has to write it off in its profit and loss statement and then the provision for bad diet charged has to be reversed. There may be chances that after certain efforts by the bank, it had received the amount which was treated as bad debt. Now for this first the bad debt charged off in the profit and loss statement has to be reversed and then bad debt recovery income has to be booked in the profit and loss statement as income. (SydneyMorningHerald, 2017) The amount of bad debt written off by the bank in the year ended 2016 was $920m and in 2015 it was $918m. Bad debt for banks are generally very high. They are dealing with all kind of customers, whether its small or large customers there are chances that small customers might not pay back money to the back at the end of their loan term. Then all these amounts has to be treated as bad debts by the bank. This is the reason why banks are having separate teams for getting back the amount from the customers which were treated as bad debts. When they are unable to get the money back from their customers, then the amount has to written off in the profit and loss statement as bad debt. (AASB, 2017) As per the article ANZ had $1.18 billion of high yield debt in exploration and production companies. Apart from this a further $1.23 billion of debts were outstanding to national oil companies with loans worth $20 billion in resources sector. It was expected that energy companies would default up to $90 billion in high yield debt by 2019. (ASX, 2017) This shows that the bank is badly suffering from non-repayment of loans. If a bank is having high risk for non-repayment of loan then there are huge chances in future that the bank would become bankrupt. Especially the energy companies are not able to make payment to the bank due to which there are high chances that all the amounts given to them would be treated as bad debt. The future of ANZ Bank looks very bad since most of the loan given are being written off as bad debt. It would require the help of the government to intervene and help them to get the money from its high end customers. If the bank is not getting any help from the government then it would be very difficult for the bank to run its business. Bank would become bankrupt and it would impact the share marker of Australia. This would in return impact the economy of Australia. Now since Australian economy had gone down, it would even impact the world economy as well. Such a high amount of bad debt is a threat to the entir e world as well. Hence it is necessary that back should take necessary actions to get back the amount of loans from the companies. (Australia, 2017) References AASB101, 2017. dlsweb.rmit.edu.au/. [Online] Available at: https://www.dlsweb.rmit.edu.au/toolbox/balanceact/toolbox11_06/units/assets_inventory/html/legis_aasb101.htm [Accessed 9th May 2017]. AASB101, 2017. johnwiley.com. [Online] Available at: https://www.johnwiley.com.au/highered/aas2e/content029/fact_sheets/AASB101_ch19.pdf [Accessed 9th May 2017]. AASB, 2017. aasb.gov.au. [Online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB7_08-15.pdf [Accessed 9th May 2017]. AASB, 2017. aasb.gov.au. [Online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB1049_10-07_COMPdec12_07-12.pdf [Accessed 9th May 2017]. AFMA, 2017. afma.com. [Online] Available at: https://www.afma.com.au/data/BBSW [Accessed 9th May 2017]. ASX, 2017. asx.com.au. [Online] Available at: https://www.asx.com.au/asxpdf/20161107/pdf/43cq2ptbywqxht.pdf [Accessed 9th May 2017]. Australia, D. R., 2017. debtrecoveries.com.au. [Online] Available at: https://www.debtrecoveries.com.au/how-to-write-off-bad-debts/ [Accessed 9th May 2017]. FIIG, 2017. fiig.com.au. [Online] Available at: https://www.fiig.com.au/research-and-education/fiig-research/2016/11/23/what-is-the-bank-bill-swap-rate-(bbsw)- [Accessed 9th May 2017]. Legilation, F. R. o., 2017. legislation.gov.au. [Online] Available at: https://www.legislation.gov.au/Details/F2009C00140 [Accessed 9th May 2017]. SydneyMorningHerald, 2017. smh.com.au. [Online] Available at: https://www.smh.com.au/business/anz-pays-212500-fine-for-breaching-lending-laws20160307-gncbi7.html [Accessed May 9th 2017]. SydneyMorningHerald, 2017. smh.com.au. [Online] Available at: https://www.smh.com.au/business/banking-and-finance/anz-warns-on-100m-bad-debt-blowout-20160323-gnpxzo [Accessed 9th May 2017].

Accounting Analysis of Boston Beer Essay Example

Accounting Analysis of Boston Beer Essay Example Accounting Analysis of Boston Beer Essay Accounting Analysis of Boston Beer Essay This means it does not own most of its operating assets, instead it pays a fixed price per unit of produce for a specified volume. However, it assumes full responsibility for upkeep and maintenance of these facilities Expenditures, repairs and renewals are charged to expense, while major Improvements are capitalized. All equipment and lease hold are recorded at cost. This Is In line with economic reality as Boston Beer bears all the risks and benefits of these assets as If It owned them, though It holds no title. Thus there Is no accounting bias. Boston Beer Company uses a substantial amount of revenues on Sales and Marketing in a bid to build up its brand image and acquire goodwill. Thus their brand should be an Economic Asset, since it will help Boston Beer sell its products at a premium and increase gross margins. However, Accounting standards do not allow this and so Advertising is expensed in the period during which it was incurred. This results in a bias since the effects of Advertising are more long lasting than a financial year, yet the Flanagan statements do not reflect their true potential. So even If the benefits are recognized after a substantial period, the current period could show them to be a loss making expense. Depreciation on these assets is not mentioned under a separate head, but since they account for them in their balance sheet, we can assume assets are NET of accumulated depreciation. EXPENSES There has been no mention of Provisions for Bad Debts which would give an indication of the firms credit policy and whether they are following an aggressive selling strategy but not actually receiving any payments. This could help inflate Net Income as they recognize revenues when goods are shipped to customers net an undisclosed amount of allowance for Unconvertible Amounts. This is a problem with Accrual Accounting that could be erased by a mention of the Expected Bad Debts so Investors could Judge the real revenues of the company. Also there Is no mention of their refund policy or indeed, the purchase/sales returns which could reduce Inventories Ana sales. I Nils Is poor Ulcerous on tenet part Ana could a way to manipulate statements before the PIP. De construed as Innovation is one of the key strategies employed by Boston Beer Co. To differentiate and establish its niche. However since US GAP does not allow R to be capitalized(though it is a valuable asset), BBC must expense it. They have not provided details of this particular expenditure. A reasonable assumption would be that it has been included as part of General and Administrative expenses but it would be more accurate to show it as a separate entry under Operating expenses as has been done by competitor Redbook (which has no R expenses for 2004-2006). This would help investors in deciding the growth prospects of the company. However, if it has not been included, then the operating expenses are understated which would increase Operating Income and hence Net Income. LIABILITIES We can infer that Boston Beer Companys major liabilities are the debt they take on and the payments they must make to the companies they contract out the production process. We know that they provide all raw materials (hence the inventories) but do not know what payment plan is being used. Our assumption is that they pay for the eggs on a per unit basis for a given volume periodically which is why they have such large Accounts payable figures that increase with sales especially in the last quarter. But a payment schedule and also the price per unit paid should be included to estimate profitability and compare the prices they pay with prevalent market figures. This could be mentioned under Cost of Goods Sold to show if Boston Beer is indeed getting the best price available. Boston Beer is not required to pay taxes under US law since they are a partnership, hence no mention of taxation has been made.

Free Essays on Education To Lower Crime Rate

Why do we go to college? We go to get a better education. This leads to a better job, which leads to more money. This is the equation everyone uses and lives by in the world today. The real question that must be answered is can higher education lead to a lower crime rate. We would hope so for many reasons. The way I see it education is a deterrent. It gives people the opportunity to not need to fall into criminal activity. First, if one has a higher education, the less likely one is to have to commit crimes. People usually commit crimes because of need for money for different reasons. Most people in college or with a college degree do not have that need. If they have obtained their education, most likely they have a job. This job gives them money to life off and they do not need to rob houses, liquor stores, or gas stations. Most burglaries of homes are to steal items such as jewelry, televisions, or stereos so that the criminal can sell the items in a pawn shop or on the street to get cash. On the same subject, thirty-four percent of abducted muggers say that they hold people up for their cash so they can have drug money. An education at any level is expensive. If a person values their education that much, and is willing to pay that much money to go to school, I feel it is safe to say that they would not want to ruin it by committing crimes. Also if they can afford that type of expense, they really do not need to commit crimes, especially ones for money. One would also like to assume that most college students and graduates were able to pay for and finish school because of help from their families. And this would not be true for everyone, but if the family can afford to send the child to college they have hopefully instilled basic morals and ethics, and the child would have no reason to get into illegal activities. Most people attending school right now know what they are majoring in and what they want to do when th... Free Essays on Education To Lower Crime Rate Free Essays on Education To Lower Crime Rate Why do we go to college? We go to get a better education. This leads to a better job, which leads to more money. This is the equation everyone uses and lives by in the world today. The real question that must be answered is can higher education lead to a lower crime rate. We would hope so for many reasons. The way I see it education is a deterrent. It gives people the opportunity to not need to fall into criminal activity. First, if one has a higher education, the less likely one is to have to commit crimes. People usually commit crimes because of need for money for different reasons. Most people in college or with a college degree do not have that need. If they have obtained their education, most likely they have a job. This job gives them money to life off and they do not need to rob houses, liquor stores, or gas stations. Most burglaries of homes are to steal items such as jewelry, televisions, or stereos so that the criminal can sell the items in a pawn shop or on the street to get cash. On the same subject, thirty-four percent of abducted muggers say that they hold people up for their cash so they can have drug money. An education at any level is expensive. If a person values their education that much, and is willing to pay that much money to go to school, I feel it is safe to say that they would not want to ruin it by committing crimes. Also if they can afford that type of expense, they really do not need to commit crimes, especially ones for money. One would also like to assume that most college students and graduates were able to pay for and finish school because of help from their families. And this would not be true for everyone, but if the family can afford to send the child to college they have hopefully instilled basic morals and ethics, and the child would have no reason to get into illegal activities. Most people attending school right now know what they are majoring in and what they want to do when th...

Health and Safety Management Essay Example | Topics and Well Written Essays - 250 words

Health and Safety Management - Essay Example However, such implementation is a far goal that needs to be built upon by first applying other small quality and safety management techniques and policy to achieve a level where one can say that we can do without accidents. Being the Safety Manager it would be difficult to set an unrealistic goal that requires more time and expertise to achieve. Hence I disagree with such an ostentatious goal for a high hazard chemical firm. However, it is not impossible but it needs to be worked upon slowly at first through various other policies. If a high goal is set it would first affect the workers they would be put under extreme pressure that might hinder their work efficiency as well as effectiveness. They need to be properly trained and equipped with the knowledge of undergoing and implementing Zero Accident policy which cannot be achieved in a year’s time let alone derive the desired result of no accidents in a year. This would also require full collaboration and cooperation of all de partments of the firms and their time to first identify and lay down their activity maps and flows and then identify the hazardous situations then look for alternatives and safe ways in doing them and finally implementing the change. All of this is a tedious task that requires various phases and is not likely to be done in a year’s time.

Trokosi as modern-day slavery in Africa Essay Example | Topics and Well Written Essays - 1000 words

Trokosi as modern-day slavery in Africa - Essay Example It is taking recognition for work that is wholly theres (Dayton University). Scholars who rely on their understanding show that they are ready to work dishonesty around work. Students who do not follow academic uprightness of the establishment realize this either through; dishonest collaboration, plagiarism, deceitful aid, enticement and intimidating conduct and should be reported to the penal team of honor codes center in the school. All universities have a code of conduct that students need to observe (Stenford University). Academic honesty is one the kindest. Infringements involve activities such as; cheating, plagiarism, and presenting unauthorized work. These actions are punishable not only in learning institutions, but also in the corporate world (Boston College). Corrective measures are restored and violators are at risk of being shown the wrath. Some of these disciplinary measures include, expulsion, grade disqualification, detention, restitution, above from accessing school facilities and referral to the counselling department among others (Boston College, Cornell University and Dayton University). An experience in the composition lecturer was overwhelming one. An English final exam was to be done with diligence. I was to undertake an exam which was my last chance to prove my worthiness to be given a decent grade. Previously my assessment test had been showing daunting results.

-----anything you want------ Research Paper Example | Topics and Well Written Essays - 1750 words

-----anything you want------ - Research Paper Example However, this act has done more harm to the lives of American citizens than good. There is no doubt that the U.S. Patriot Act intrudes upon the privacy of Americans, promotes censorship, initiates racial profiling, and lastly takes the issue of national security too far. First, the U.S. Patriot Act is unconstitutional because it intrudes upon the privacy of American citizens by violating their First and Fourth Amendment rights. The nature of the U.S. Patriot Act is an issue that still remains a mystery as Congress quickly passed the bill without much debate (Cornhels 1). The bill itself contains four hundred laws and expands the definition of â€Å"terrorism† drastically (Cassell 13). The First Amendment rights of freedom of speech along with freedom to assemble are rights that most Americans hold dear to their lives, but now actions such as civil disobedience, and protests, are now being defined as domestic terrorism under this legislation (Cornhels 2). A sixty-two year old e lderly man found his rights to be jeopardized as he was arrested based on his beliefs about the bombings in Afghanistan (Cassell 6). Under the Patriot Act, a clause known as Section 215 terrorizes Americans because it breaks the 4th and 5th Amendment, which ensures the privacy of individuals (â€Å"Reform the Patriot Act† 2). ... It was clear that these initiatives were an â€Å"all-out attack† against the American public itself. Peter Swire, a professor at Ohio University, reports that FBI officials are putting pressure on telecommunication companies to turn over records (Chang 49). Already concerns have been raised by the public whether sharing the information with federal agencies and local police is legal (Cassell 26). As Jim Edwards puts it, â€Å"The Patriot Act is already having a chilling effect, even in the areas where it does not apply† (Edwards 1). This law, however, does not affect US citizens only; in fact, the Canadian government has also passed legislation to â€Å"protect† its citizens. In Canada, a law has been created that prevents any public institution to store any private information in the U.S. (â€Å"Reform the Patriot Act† 1). Even Universities in Canada are striving to protect their students’ private information from USA (â€Å"Reform the Patriot Ac t† 2). Nova Scotia and B.C. legislations have set strict guidelines on public institutions when it comes to sharing information with companies outside the USA (â€Å"Reform the Patriot Act† 1).Therefore, the U.S. Patriot Act is unconstitutional because it violates the constitutional given rights of Americans. Secondly, the Patriot Act is unconstitutional because it promotes censorship. Section 215 in the U.S. Patriot Act is a fatal blow on libraries because it allows government to see records of a person’s checkout list (Smith 96). What is even worse is that the individual has no clue whether Section 215 has been used on him since the libraries can not disclose any information (Smith 98). A survey conducted in December 2001 by University of

Female Participation in the Sri Lanka Tourist Industry

Female Participation in the Sri Lanka Tourist Industry RESTRICTED CHAPTER SIX CONCLUSION AND RECOMMENDATIONS INTRODUCTION 1.Sri Lanka has a growing tourism industry. After independence in 1948 Sri Lanka Continues to attract foreign investors and tourist to the island. The hospitality is one of the main parts of the tourism industry. It includes hospitality unit such as restaurant, hotels, parks there servers, house keepers, porters, kitchen workers,, management, marketing and human resources, person who is working in this field is very much important and working in direct contact with customer. Now tourism has become a popular global leisure activity. Presently tourism is a major income source for many countries. Sri Lanka is the 6 th largest foreign exchange earning country to the economy. 2.Present scenario in Sri Lanka is that female contribution approximately half of the population of Sri Lanka. Female play a vital role in the Sri Lanka economy and those economy sectors are the backbone of the important secretors of the economy such as plantation, garment, manufacture industry and migrant workers. As a whole unemployment rate is higher in females than males. According to work force with university degrees is concerned 48% of them were female in 2012. Those with the advance level qualification also same. 2.In Sri Lanka employment of female in tourism industry is very less. There are many reasons which have effected. to less participation in tourism industry. CONCLUTION 16.Tourism industry is one of the fastest growing industry in the economy in Sri Lanka. It has an aim reach its target of 2.5 million tourist arrival by 2016. Tourism industry has witnessed a rapid growth after 30 years civil war in north and east. Tourist arrival has doubled during the period and to expanding tourism industry. 17.To achieve the expected achievement the industry may face many challenges such as improved service standards, increasing room capacity including conditions of the room, more qualified trained staff, the number of trained hospitality staff. They are inadequate to meet the needs of a growing industry. Because of that there is an urgent requeipment to establish new training school, encourage current employs to obtain higher certification multi skill development. By doing so those would increase the skilled workers, there by improving the service standards in the industry. MAIN REASONS FOR LAW LEVEL OF LABOUR FORCE PARTICIPATION OF FEMALE 18.There are some significant reasons which affect to the less female participation in the tourism industry: a.Social and cultural situation in Sri Lanka. b.Limited range of skills that acquired by females and it has lead to law skilled occupations in tourism industry. c.Lack of knowle of handling of foreign language d.lack of professional knowledge which required for tourism industry. e.In the labor market there is inequitable gender division. This inequitable situation still represent in the labor market. f.In some occasion the demand for law cost female labor. g.Multiple or duel work of the female, family responsibility and reproductive role h.In Sri Lanka there is a tendency to law participations in decision making process. iIn tourism industry discrimination in the work environment may be one of the reason for less participation. j. No flexible hours has allocated for female. 18.On going mega project in the hotel sector will expecte to raise to achieve the targeted tourist arrivals. The continuing collaboration between the state and private sector would be necessary for the sustainable development of the tourism industry. 19.Tourism industry provides formal and informal opportunities for females. It can significantly impact on poverty reduction in rural community. 19.Employment of female in the various sectors in the Sri Lanka it is more similar to male and female. When it come to the tourism industry there is a less female participation. It was fund that reasons of this situation are social and cultural situation in Sri Lanka, professional qualification , language problem. 20.Tourism presents borth opportunities and challengers for gender equality and women empowerment. How ever less attention has been paid to the unequal ways in which the benefits of tourism are distributed between men and female particularly in the developing world. In the present world it is indicating to assess the extent to which tourism is advancing the needs of women in the developing world. Now a day it has potential to be a vehicle for the empowerment of female in developing region. 21.In order to support the development of tourism industry it is clear that female can contribute more. There should have professional female to perform such a job in tourism industry effectively. 22.There are some challengers female are facing in tourism. Female are often law status law paid and precious job in tourism industry . Women manly tend to perform job such as cooking, clearing and hospitality . much tourist employment is seasonal and fluctuates. According to volatile nature of the industry. In some destinations the links have been found between tourism and the sex industry which could make women more vulnerable to sexual exploitation. 23.In the world we have many examples and experiences for female employment in tourism industry. Country like Malaysia, Singapore, Maldives, Turkey, those countries have more employment of female in the tourism field and those countries have more development on tourism industry. 22.Though present condition of the female employment in tourism industry is less, employment of the female can enhance a better development of the tourism industry. There are many vacancies for female to perform in this industry. Employment of more female in tourism industry can be develop the industry as well as development of economy. RECOMANDATION 1.Increasing of formal training. 2. It is clear that there is no that much of female has involved in management level for that it should have same programs to get involve female to tourism industry and aggressive recruitment of women at the management level. 3.There are some organizations which have influenced with same barrier and should make it as a flexible way and rules and regulation of union also should be very flexible. 4.There are many circumstances that women are not able to perform their job at any time for that Flexible hours and scheduling should be imposed for women. 5.Allowing more autonomy in the integration of work and home obligation. 6.Many tourism related occupation are not allowed pension because of that Pensions after retirement should be implemented. 7.Increase awareness of the important economic role that women play in the tourism industry. 8.Strengthen legal protection for women in tourism employment such protection include minimum wage regulations and equal pay laws. 9.Improve maternity leave requirement, flexile houses, work from options and arrangement for childcare. 10.Providing appropriate training and resources to support women’s enterprises. 11.Promote women’s participation in tourism education and training and improve the educational level of women already working in different areas of the industry through a targeted and strategic program of action. 12.Support women’s tourism leadership at all levels public sector private sector and community management by establishing leadership programs at the national level and in large and small scale tourism industries. 13Ensure that women’s contribution to the community development is properly recognized and work by monitoring tourism activities carried out in the house hold and in the community. 14.Call on the government, the international community civil society organizations and the private sector to project women’s rights in tourism and to monitor progress in the employment of women through tourism. POLICY IMPLEMENTATION 15.Researcher suggests to implement following for the government in order to develop tourism in Sri Lanka. a.Action should be taken to encourage female to employ in tourism industry to better contribution to industry. b.Introduce some effective courses to enhance professional knowledge of employees in various field in tourism industry. c. Government should implement law with refer to tourism industry specially for employees. d.Encourage small industry to create effective enterprise to create indirect job opportunity . 6- 1 RESTRICTED

The Hawk Essay -- English Literature Essays

The Hawk Essay Ted Hughes and Robbin Jeffers offer many similarities and differences in their poems about hawks. Although written using contrasting styles, the poems share numerous ideas and themes. These ideas include power against weakness, arrogance, and exultation of hawks as God ¡Ã‚ ¦s chosen ruler. Yet, Hughes and Jeffers show different attitudes towards hawks, one acting as a dictator of Creation, and the other as a defeated, but still respectable bird. The issue of power versus weakness is transmitted strongly in both poems. In  ¡Ã‚ §Hawk roosting ¡Ã‚ ¨, the hawk ¡Ã‚ ¦s image is captured in an authoritative tone, especially by the enhancement of first person view. The hawk ¡Ã‚ ¦s domination and power is highlighted in the poem by describing its supreme position above all in almost all aspects of its life.  ¡Ã‚ §I sit in the top of the wood, my eyes closed ¡Ã‚ ¨ conveys a sense of forceful peace, as if the hawk knows it holds so much power that it is fearless and can roost confidently without being attacked. To  ¡Ã‚ §sit in the top of the wood ¡Ã‚ ¨ also demonstrates a noble rank, resembling the king in the human royal monarchy. The line  ¡Ã‚ §I kill where I please because it is all mine ¡Ã‚ ¨ emphasises the power the hawk believes he holds, as if he has ownership over Creation. Meanwhile, all other creations made by God are symbols of inferiority, acting to serve the hawk and die when he chooses for them to die. For example,  ¡Ã‚ §Now I hold Creation in my foot ¡Ã‚ ¨ suggests tat he holds the trees limbs, a foundation of life, under his grasp. The manner in which he dictates the maintenance of law under his reign as seen in  ¡Ã‚ §My eyes has permitted no change. I am going to keep things like this ¡Ã‚ ¨ also conveys the idea that the hawk alone can overcome any other force. Similarly,  ¡Ã‚ §Hurt Hawks ¡Ã‚ ¨ also creates the issue of power against weakness. Despite the fact that the hawk ¡Ã‚ ¦s wing is injured and cannot fly,  ¡Ã‚ §cat nor coyote will shorten the week of waiting for death. ¡Ã‚ ¨ This illustrates how high the hawk is in the food chain and how domineering he is in nature.  ¡Ã‚ §At distance no one but death the redeemer will humble that head ¡Ã‚ ¨ emphasises again that the hawk rules the land, and nothing but death will claim him. In the final lines  ¡Ã‚ §but what soared; the fierce rush; the night  ¡V herons by the flooded river cried fear at its rising ¡Ã‚ ¨ shows the everlasting power of the hawk. Despite the loss of its... ...k, results in a highly negative image. For example,  ¡Ã‚ §there is no sophistry in my body. My manners are tearing off heads  ¡V the allotment of death ¡Ã‚ ¨ conveys a tone of malice and savageness. Thus the idea of hawk is critical. On the other hand, Jeffers admires the courage of the hawk in his poem. He describes the submission in the bird, and the agony if experiences since it is physically stronger than other creatures but is now powerless. There is a sense of pity and sympathy as Jeffers describes the internal strength the hawk tries to maintain. Admiration is depicted in  ¡Ã‚ §Beautiful and wild, the hawk, and men that are dying, remember him, ¡Ã‚ ¨ where he suggests that even men pay respect to the boldness the hawk possesses. These contrasting concepts of criticism ad admiration are responsible for the difference of ideas expressed in the two poems. Through analysing the poems in terms of these subjects, attitudes and themes, similarities and differences can be made. Whilst the idea of power against weakness, arrogance and exultation of hawk ¡Ã‚ ¦s role in creation is supported by both Hughes and Jeffers ¡Ã‚ ¦ poems, the impressions of criticism and respect towards the eagles are contrasting. The Hawk Essay -- English Literature Essays The Hawk Essay Ted Hughes and Robbin Jeffers offer many similarities and differences in their poems about hawks. Although written using contrasting styles, the poems share numerous ideas and themes. These ideas include power against weakness, arrogance, and exultation of hawks as God ¡Ã‚ ¦s chosen ruler. Yet, Hughes and Jeffers show different attitudes towards hawks, one acting as a dictator of Creation, and the other as a defeated, but still respectable bird. The issue of power versus weakness is transmitted strongly in both poems. In  ¡Ã‚ §Hawk roosting ¡Ã‚ ¨, the hawk ¡Ã‚ ¦s image is captured in an authoritative tone, especially by the enhancement of first person view. The hawk ¡Ã‚ ¦s domination and power is highlighted in the poem by describing its supreme position above all in almost all aspects of its life.  ¡Ã‚ §I sit in the top of the wood, my eyes closed ¡Ã‚ ¨ conveys a sense of forceful peace, as if the hawk knows it holds so much power that it is fearless and can roost confidently without being attacked. To  ¡Ã‚ §sit in the top of the wood ¡Ã‚ ¨ also demonstrates a noble rank, resembling the king in the human royal monarchy. The line  ¡Ã‚ §I kill where I please because it is all mine ¡Ã‚ ¨ emphasises the power the hawk believes he holds, as if he has ownership over Creation. Meanwhile, all other creations made by God are symbols of inferiority, acting to serve the hawk and die when he chooses for them to die. For example,  ¡Ã‚ §Now I hold Creation in my foot ¡Ã‚ ¨ suggests tat he holds the trees limbs, a foundation of life, under his grasp. The manner in which he dictates the maintenance of law under his reign as seen in  ¡Ã‚ §My eyes has permitted no change. I am going to keep things like this ¡Ã‚ ¨ also conveys the idea that the hawk alone can overcome any other force. Similarly,  ¡Ã‚ §Hurt Hawks ¡Ã‚ ¨ also creates the issue of power against weakness. Despite the fact that the hawk ¡Ã‚ ¦s wing is injured and cannot fly,  ¡Ã‚ §cat nor coyote will shorten the week of waiting for death. ¡Ã‚ ¨ This illustrates how high the hawk is in the food chain and how domineering he is in nature.  ¡Ã‚ §At distance no one but death the redeemer will humble that head ¡Ã‚ ¨ emphasises again that the hawk rules the land, and nothing but death will claim him. In the final lines  ¡Ã‚ §but what soared; the fierce rush; the night  ¡V herons by the flooded river cried fear at its rising ¡Ã‚ ¨ shows the everlasting power of the hawk. Despite the loss of its... ...k, results in a highly negative image. For example,  ¡Ã‚ §there is no sophistry in my body. My manners are tearing off heads  ¡V the allotment of death ¡Ã‚ ¨ conveys a tone of malice and savageness. Thus the idea of hawk is critical. On the other hand, Jeffers admires the courage of the hawk in his poem. He describes the submission in the bird, and the agony if experiences since it is physically stronger than other creatures but is now powerless. There is a sense of pity and sympathy as Jeffers describes the internal strength the hawk tries to maintain. Admiration is depicted in  ¡Ã‚ §Beautiful and wild, the hawk, and men that are dying, remember him, ¡Ã‚ ¨ where he suggests that even men pay respect to the boldness the hawk possesses. These contrasting concepts of criticism ad admiration are responsible for the difference of ideas expressed in the two poems. Through analysing the poems in terms of these subjects, attitudes and themes, similarities and differences can be made. Whilst the idea of power against weakness, arrogance and exultation of hawk ¡Ã‚ ¦s role in creation is supported by both Hughes and Jeffers ¡Ã‚ ¦ poems, the impressions of criticism and respect towards the eagles are contrasting.

My Philosophy of Nursing Essay

The main purpose of the paper is to express my personal philosophy of nursing. The paper provides an observation of a framework of my personal practice of nursing and the reasons why I choose nursing as a profession. The issue is extremely important to be studied, researched, and analyzed as it represents the theoretical basis of each nurse and highly supports one’s life philosophy and the system of interaction the nurse has with the rest of the society. Special attention is paid to the attitude that nurses have to their patients, family members, other nurses, and health care professionals as this has the major impact on the nursing practice in general. In order to define a personal philosophy of nursing, it is very important to understand the meaning of the term â€Å"philosophy†. As for me, this issue can be perfectly addressed with the definition that presents philosophy as a specific attitude towards life and reality that evolves according to the beliefs of each nur se (Edwards, 1997). This definition is really useful as it gives the freedom to use my own beliefs and experience to talk about this issue. The real nature of nursing is quite diverse, and it has been always a subject for a discussion among professionals trying to define whether nursing is a science or an art. I see that there is a place for both these terms when we talk about real nursing practice (June, 2004). The attitude towards nursing in my personal life has been forming through the years, beginning with my first dreams of becoming a nurse that were motivated with the desire to wear white uniform like people that I saw on television. However, as the time passed, my vision of nursing has gone through serious changes. I understood that nurse is not just a person in a uniform, but a professional who can make differences in a patient’s life. During the period when I was trying to make my final decision about the future professional career, I was lucky to be able to talk to and followed by real professional nurse that was trying to teach me and my family members how to look after my grandmother. This outstanding experience showed me the real meaning of this profession; therefore, I was able to see what I was going to be in future. As it is known, some researchers see nursing as an art. This tendency began with the first comparisons trying to see nursing as an art in metaphorical sense, not in the way we see fine art. These definitions were present in the works of Florence Nightingale in the end of the 19th century, when the  scientists were trying to adhere to nursing quality. The main issue then was the question whether there is a highest and most desirable level of nursing practice (Austgard, 2006). These thoughts and ideas are now developed in the works of Benner as this researcher also evolves the importance of quality level of nursing and caring (Benner, 1984). It is extremely important to pay attention to caring and the level of interactions between professionals and patents, their family members and the other medical workers. My personal way of interacting is based on the personal experience of taking care of my grandmother; therefore, I try to build my attitude to patients on the basis of trust and partnership. I find these aspects extremely important for the successful nursing practice. The same refers to the attitude I have towards my coworkers. As it can be seen, the nursing practice is an extremely complex issue that requires close attention and proper analysis. It is crucial for every professional to develop one’s own philosophy of nursing. This process is long and can take the whole life. It also requires attention to such factor as the character of interacting with the patients, their family members, and coworkers. This issue is so important, because the successful nursing professional can play a decisive role in patients’ life. References Austgard, K. (2006). The aesthetic experience of nursing. Nursing Philosophy, 7(1), 11-19. Benner, P. (1984). From novice to expert: Excellence and power in clinical nursing practice (2 ed.). Menlo Park, CA: Addison – Wesley. Edwards, S. D. (1997). What is philosophy of nursing? Journal of Advanced Nursing, 25(2), 1089-1093. June, K. F. (2004). Towards a philosophic theory of nursing. Nursing Philosophy, 5(1), 79-83.

A Violent Society (media violence) essays

A Violent Society (media violence) essays The American society, it seems, is often depicted as violence portrayed at its best. As a people we obviously do not condone or accept this form of action yet we know it is among us. Everyday we see or hear about an evil occurring, whether it is a hit and run, a robbery, or a murder. Because of the consistency of these events in our country, many people have sought to answer the question, Why? Why do people become so infatuated with wrong doing that they perform such violent crimes? Some have come to believe that our own entertainment industry is at fault. More often than not, in television and cinema there are themes and messages involving violence. Can these enjoyable experiences make us feel as if we need to act them out? I believe not. It seems that the average person who enjoys this entertainment may come to appreciate violence, yet still will never think of acting as a part of it. Although I will also suggest that violence on television can and has pursued those who already hav e the sort of behavior and mind-set to produce cruelty. Another question to ask is, when will the creators of this leisure activity take it to the point where it will create a desire to act out what we see and hear? First we heard about violence, then we got to see it, and now we get to control it in games. Is this far enough? Whats next? Some see this entertainment as simple pleasure, others can see it as a push to evil, and still others say it just shouldnt go any further. Everyday there becomes more and more violence in our entertainment. We see the new action-packed good guy bad guy T.V. show or we buy tickets to the latest horror film. Our minds are already set that anything with immoral scenes has got to be good. Some then begin to enjoy crime filled content so much that theyll never miss anything new. Yet, when they watch the news alert on the latest murder. They become just as sympathetic and dis ...

Impact of Telecommunications on the Arab Society

Impact of Telecommunications on the Arab Society The paper under consideration dwells upon the role telecommunications has played in the development of the Arab world. It is argued that telecommunications has played significant role in the development of many Arab countries. These changes can be found in different planes: economic, social, political, educational, etc.Advertising We will write a custom essay sample on Impact of Telecommunications on the Arab Society specifically for you for only $16.05 $11/page Learn More Thus, it is mentioned that telecommunication services in the Arab world are put into the private sector, which has made these services more accessible. This has led to certain changes in private life of people. Now increasing number of people prefer using telecommunications to do the shopping (e.g. use their phones to order goods) instead of going to malls or markets. Apart from shopping habits, telecommunications also have influenced people’s attitude towards other cultures. Thus, now more and more people learn foreign languages (English and Chinese) to be a part of global communication. However, the change is not one-sided. Now Arabic is the seventh top language used in the Internet. More so, it is noted that the development of telecommunications has led to the spread of Shi’i Islam faith to other countries (predominantly Central Asia). As far as social changes are concerned, telecommunications have influenced the way various issues have been discussed. Thus, such important issues as violence, democracy, civil rights and inequity have gained quite considerable attention. Notably, telecommunications played really important role during the Arab Spring. Revolutions, rebellions, upheavals and protests in such countries as Egypt, Syria, Libya, Tunisia, Bahrain, Yemen, Algeria, Oman, Jordan, Iraq, Morocco, Saudi Arabia, Lebanon, Sudan and some others were ‘nourished’ by telecommunications as people were able to discuss various issues and share ideas. Admittedly, telecommunications enabled many people to enter the discourse. Eventually, this led to rise of awareness, and, as a result, to various protests and even revolutions. Therefore, the impact of telecommunications has been significant. At that, it is also pointed out that access to telecommunication services is still low in Arab countries. It is important to note that the present research is very important as it provides insights into the correlation between technology (telecommunications, to be more precise) and the development of the society. The Arab world has been experiencing a lot of changes throughout decades.Advertising Looking for essay on communication strategies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Many of these changes are due to the development of telecommunications in the region. The changes are manifested on different levels: political, social, economic, etc. The paper reveals the correlatio n between the spread of telecommunication services and changes which are taking place in the region. Nonetheless, it is possible to note that further research will provide more insights into the development of Arab societies. For instance, the paper does not highlight changes in such important sphere as the sphere of education. Besides, it is mentioned that the position of women in the society (and associated issues like violence, inequity, etc.) has gained a lot of attention due to telecommunication services. Nonetheless, it is still unclear whether this attention has resulted in any changes. It is also unclear whether the interest to the problem is increasing. Finally, it is noted that governments and other authorities try to control (at least, to certain extent) information interchange via the Internet. It is possible to try to trace the influence of such kind of control on the spread of telecommunications services and the development of the Arab societies, on the whole. Therefor e, it is possible to state that the present research can be extended to look at the issue in more detail.

Lapping schemes and audting Assignment Example | Topics and Well Written Essays - 500 words

Lapping schemes and audting - Assignment Example It is much harder to scheme receivables because it directly relates to customer accounts, and any discrepancies and delinquencies are more likely to be noticed and further investigated. It is common for a frauder, in the midst of a lapping concealment, to â€Å"pocket† the monies from one customer and then use another customer to cover the account, and continue this pattern with other accounts, to avoid attention. However these scams can be tricky, and require the wrong-doer to keep organized documentation to keep track of the accounts they are frauding and the process can get quite complex.("Norton Group") If one can find these documents then the proof is ever-present. It therefore carries an element of risk. However, with point of sale employees it is much easier to deter, discourage, and prevent some fraud. With in-store employees having security cameras and updated computer programs that keep detail accounts that are difficult to bypass are quite useful. It is much harder to predict the actions of off-site employees and more covert actions within a company. However, it is suggested that businesses owners take the time to overview the transactions going on in their company. They cannot afford small, random, inconsistencies to go uninvestigated. The more vigilant a company is about being present and conscious of everything going on within the business then it is less likely employees, who are potential frauders, would be willing to take the chance. Collusion is defined as a secretive agreement between two, or more, individuals who knowingly agree to commit a deceitful act or an act of fraud. It is particularly difficult to expose this type of fraud because it is no easy task to find a single frauder, but exposing a team working together is all the harder.(Leisner) In order to detect and deter the act of collusion there are a few suggestions for businesses to consider. It is important to have regular disclosures of

Knowledge Management at National Health Services Essay

Knowledge Management at National Health Services - Essay Example It also has 375 intensive care beds in total, and can accommodate a total of 2000 patients in the intensive care unit. The hospital aims to specialize in care giving for cancer and cardiovascular patients. it has employed around 200 doctors whose expertise includes breast cancer, cardiovascular diseases, musculoskeletal diseases and pediatrics. Reddix also employs nearly 400 nurses and other caregivers. The hospital has entirely integrated faculties for medical tests that are related to cancer and cardiovascular prognosis and diagnosis. One of the major problems that the hospital faces is the difficulty in the interoperability within the department systems. The hospital has different departments that cater to the different information needs. The hospital information system comprises the following six systems: Considering the number of systems it has it is evident that the hospital could have interoperability issues. Interoperability refers to the capacity of different and diverse systems and or physical components of a single system to work together through the use of agreed standards and specifications (Cetis, 2008). It helps the organization to create synergy in the organization. The whole is greater than the sum of its parts, being inter-operable, the organization is able to work as a whole instead of working as separate entities. A recent report by the National Health Services criticized the Hospital Administration System of Reddix and said that it was extremely outdated and old and stated its concerns about the patient's files not being available to the concerned caregivers when it is direly required. This is because Reddix is unable to meet the IT needs that are needed so that the doctors, nurses and care givers can easily access all patients' files electronically whenever they nee d them. There are many strategies that the hospital can use in order to bring out a successful change process. In order to do that the Hospital needs to look at the problems individually and then come up with solutions. Specialists of management and healthcare were brought in to assess the current condition The major IT problem at Reddix is that they are using a centralized structured computing system to integrate all its IT applications and the software that is being used was developed nearly forty years ago using proprietary language which could only be used on limited software and did not have a very user friendly interface and there were problems relating to communication with other systems of Reddix such as clinical, diagnostic etc. It was also difficult to connect simple desktop applications such as word processing Reddix needs to develop a business plan that integrates a new IT system that will change its information processing in such a way that it benefits the organization as well as the people involved in it. As technology is progressing as we move into the next generation, there have been changes in the architecture of the information systems that are moving towards distributed computing systems. Distributed computing is a system of computer processing in which the system does not have a central server

Mohandas Karamchand Gandhi Essay Example | Topics and Well Written Essays - 500 words

Mohandas Karamchand Gandhi - Essay Example For him, Hinduism was a religion that he knew better than other religions and he found it non-violent and peaceful. One aspect that Gandhi used to search in religions was their nonviolent attitude towards different aspects of life. He found nonviolence in Christianity, Buddhism and other religions.Gandhi practiced Hinduism by continuing to be a vegetarian all his life, he read and acted upon the teachings of Gita and he preached about non-violence and peace (Mahatma Gandhi: Hinduism at its Best). He was an inspiration for the Hindus. He believed in all the teachings of Hinduism and practiced those that seemed suitable to him.He emphasized on reading Gita and also informed that when he used to read it, it soothed him. Gandhi showed liking for the concepts of protection of cow, peace and non-violence but he showed disliking for the concepts of murti puja, intolerance to touch by Brahmans, virgin widowhood and spoilage of virgins (1961; Mahatma Gandhi: Hinduism at its Best).Gandhi held his own opinions about other existent religions. He considered all the religions equally. According to him, he belonged to all religions and also said that all religions of the world helped him in self-realization. According to Gandhi, all religions consist of positive values that should be considered and followed in order to be a good human being (Mahatma Gandhi: Hinduism at its Best). Gandhi once said, â€Å"I am also a Christian, a Muslim, a Buddhist, and a Jew†, which described about his neutrality towards other religions except Hinduism.

Football helmet Essay Example for Free

Football helmet Essay The average tackle football player has a natural tendency to experience fear and tension when thinking about the heavy rate of concussion injuries within the sport. In response to the violently physical nature of the game, Riddell Sports has produced a helmet that provides the best defense to worries and consequences of a concussion. The Riddell Revolution 360 football helmet has been constructed by engineers to protect the mental processes and safety of players. As a football player myself, I can think of no better alternative for head trauma prevention than this helmet. Riddell takes into account and states that players sustain roughly 950 impacts to the head over the course of a season. As a result of this, the helmet places a strong emphasis on protection of the most impacted part of the head, the front. Patented in 2012, HIT technology was established by Riddell in their experiment labs to measure the severity and location of head impacts from all directions. This technology proves that detrimental impact to the brain can go unnoticed or misunderstood, and use it to prevent future mental problems for players. This product changes the way participants feel comfortable and confident on the playing field more than ever before. The technology that is added includes a new carbon steel facemask that flexes in reaction to impact. Also added to the helmet was a new face frame structure which is made up of continuous hexagonal shaped padding on the interior that shapes to players heads for a custom and tight fit. This is important for reducing the amount of force to the head, which will allow the sport to be more commonly tolerated by everyone interested. With the rise of cognitive damage in football due to head trauma, parents are more hesitant than ever to allow their children play the game at a young age. However, parents can be assured that the expanded technology in the Riddell 360 will protect their children like never before. Customers will instantly feel the difference in protection when they place the helmet on for the first time! Although this product is revolutionary to the sport, there is a steep cost necessary to consider before purchasing it. The helmet itself has a retail value of $450 which could scare some customers away. This price does not appeal to high school or university student athletes who typically are looking for the best deal possible. However, the helmet is vastly popular amongst professional players and university athletic departments who have the income to buy the product at ease. The helmet also has plenty of cheaper competitors that provide more financially reasonable selections. Although the other products may be cheaper, the helmet Riddell has designed contains technology and protection that no other competitors can match. The helmet is a symbol of how far technology has advanced in sports to accommodate the needs of its participants. Football is notorious for its wide spectrum of physical limitations to those interested in playing, but innovation within the labs at Riddell have allowed for these barriers to slowly come crashing down over the years. The Riddell Revolution 360 football helmet should be strongly considered by all those striving to play the game of football in its safest possible fashion.

Offshore Drilling Impacts And Solutions Environmental Sciences Essay

Offshore Drilling Impacts And Solutions Environmental Sciences Essay Nowadays, there is a growing demand for hydrocarbons in the world market. This study was to determine the impacts of offshore drilling to the aquatic lives and methods to reduce it. Offshore drilling is the process to discover the hydrocarbons by drilling exploratory boreholes or wells on the seabed. The ocean is not that vast to dilute all the chemicals that had been discarding to it. The chemicals that remained in the sea are called pollutant. This research paper will discussed three main impacts of offshore drilling and three suggested solutions to reduce it. The three impacts are offshore drilling operation noises will destructed marine lives, improper disposal of waste products will poisoned marine lives, and oil spill accidents will gradually killed marine lives. As human is at the top of the food chain, which receives the greatest impact, should find solutions to save ourselves. The three suggested solutions are government and organizations should enhance the rules and policie s respectively, professionals should consider accepting Khan and Islams five sustainable management models and try to work them out, and professionals should use their knowledge to improve monitoring and develop strategies. Therefore, concluded that human should try to protect the marine lives from being sacrifice because of us. Offshore Drilling: Impacts and Solutions Petroleum hydrocarbons play a very important role in society (Khan Islam, 2008). Nowadays, people tend to rely very much on the use of gas, petrol and oil. Hence, the growing demand for petroleum hydrocarbons on the world market has cause the development and production of oil resources to grow rapidly (The Prevention of Pollution from Offshore Installations, 2002). Gbadebo, Taiwo and Eughele (2010) stated that the only way to confirm the presence of hydrocarbons in an identified promising geological structure is to drill exploratory boreholes or wells (p.284). It is well known and generally accepted that the waste products of the offshore drilling activities are usually dumped into the sea (Khan Islam, 2008). The ocean is not as vast as people thought. It could not dilute all the chemicals that had been disposing to it, thus, the waste products of offshore drilling and the oil spill accidents are actually causing pollution to the ocean (Pollution in the Ocean, 2007). The main purpo se of this research paper is to identify the consequences of offshore drilling to the marine lives and solutions to reduce it. Practicing offshore drilling will gradually disturb the communication calls of marine lives (Offshore Exploration and Exploitation in the Mediterranean, 2012), improper disposal of chemical waste products will toxic the marine species (Gbadebo, Taiwo Eughele, 2010), and oil spill accident will cause deaths of a wide variety of marine species. Therefore, we have come out with some suggestions to decrease the pollution level. Government and concerned organizations should enhance the rules and reinforce the policies (Amos, 2011); professionals should consider to adopt the theoretical idea of the five sustainable management models of Khan and Islam (Khan Islam, 2008), and scientists and professionals should use their knowledge to improve monitoring and continue to develop pollution source-reduction strategies (Pollution in the Ocean, 2007). Very few people actually realize that the operating noise produce from offshore oil drilling can put aquatic animals lives at risk (Offshore Exploration and Exploitation in the Mediterranean, 2012). There are approximately 119 species of aquatic animals use sound as their primary sense (Pollution in the Ocean, 2007). They use sound to communicate, navigate and forage (Pollution in the ocean). However, the loud noise made by the drilling operations of offshore oil and gas production and other noises generated by human activities will confuse them, hence, causing them to do abnormal things such as stranding. According to The National Academies, in March 2000, fourteen beaked whales and two minke whales became stranded; six of the beaked whales died (Pollution in the Ocean). Autopsies revealed three of the beached whales bleeding in the inner ears and one whale has inner bleeding in its brain (Pollution in the Ocean). Many of the impacts of offshore activities on marine environments are inconstant, as the complicated relations between many types of species in marine ecosystems and difficulties associated with conducting research at depth (Amos, 2011). Thus, there is still lacking of scientific evidence to prove the actual impact of the short and long term effects of noise on marine mammals. Nonetheless, we can still assure that the noises of sea activities had disrupted the sense of the marine mammals, causing them to have difficulties to communicate, navigate, and forage. In addition, the public are very concern about the improper disposals of chemical waste products. This is because they afraid that the marine species will get poisoned and they afraid of eating them (Gbadebo, Taiwo Eughele, 2010). The accumulated toxicity in the fish can cause illness, sometimes fatal, to anything or anyone that consumed it; thus, will destroying the food chain and reproductive cycle (Rose, 2009). According to American petroleum institute (API) (1989) as cited in Khan Islam (2008), both the well cuttings and the drilling fluids compose about 2% of the total exploratory wastes. Besides, there were two recent studies do research on the impact of drill cuttings from offshore installations on corals and marine worms (Offshore Exploration and Exploitation in the Mediterranean, 2012). The first result shows that the coral were able to withstand and self-clean in short period of time; however, the coral will smother and started to die over weeks (Offshore exploration and exploitation in the Mediterranean). Whereas, the second result shows that the populations of marine worms are decreasing when exposed to concentrations of barium, which is a similar heavy metal in drill cuttings. Taking Dibi and Ewan offshore wells as background, the result shows that the concentrations of various polynuclear aromatic hydrocarbons analyzed in cuttings from both oil wells are very high (Gbadebo, Taiwo Eughele, 2010). If the drilling wastes are not discharged properly, it will endanger the marine lives and also our health (Gbadebo et al.). The results of heavy metals analyses also tell us that the concentrations in the cuttings and mud are high, which could lead to bioaccumulation in aquatic organisms (Gbadebo et al.). If anyone accidentally eats those aquatic organisms, he or she might get sick easily. The problems of oil spill accident happened around the world (Offshore Exploration and Exploitation in the Mediterranean, 2012). Oil spill accident, such as the disaster in the Gulf of Mexico, causes deaths of a wide variety of marine species (Offshore Exploration and Exploitation in the Mediterranean, 2012). When there is a quick flow and concentrated oil during a spill makes them especially harmful to localized marine organisms and communities, plants and animals that coated with oil will cause them to die (Rose, 2009). Oil that covered the surface of the animals, such as sea gull, cannot keep its body warm will die in the Artic; whereas, when there is a layer of oil covered the surface of sea, sunlight will be difficult to reach the the seabed. Since it needs a long time to recover the sea, the plants and animals live on seabed will gradually die. Therefore, in June 2010, National Energy Board (NEB), Canadas federal energy regulator, organized a review of safety and environmental protection requirements for Canadian Arctic offshore drilling for oil and gas (Amos, 2011). Despite the great economic and social benefits, public also concern about the solutions to reduce the impact of offshore drilling activity (Khan Islam, 2008). Government and related organizations should strengthen the rules and improve the policies (Amos, 2011). Government should always transmit positive feedback to the public when a new method is in probation (Pollution in the ocean, 2007). This is to convince and to increase peoples confidence level towards that new method. Given the disaster in the Gulf of Mexico, NEB should learnt the lesson and strengthen the offshore drilling safety requirements (Amos, 2011). In order to strengthen the rules applied to future Arctic offshore exploration NEB should maintain the capability requirement of same season relief well (SSRW), improves policy, regulatory and liability requirements; polish the comprehensive filing requisites for future applications for offshore drilling requiring thorough ecological baseline studies (Amos). Khan and Islam had reviewed the new environmental management techniques on solving the existing problems of offshore oil and gas drilling. Professionals should consider adopting the theoretical idea of the five sustainable management models, which were marine protected areas in oil sites (MPAOS), ocean fertilization and CO2 utilization (OFCU), integrated coastal pollution balancing (ICPB), artificial recruitment in fisheries (ARFS), and artificial rigs from oil rigs (AROR) (Khan Islam, 2008). Professionals should take a look on the idea of them to generate more applicable methods for reducing the level of pollution in ocean. Scientists should choose the applicable theory to undergo experimental studies, understand how these proposals will function in real ecosystem context. MPAOS model is to designate an oil site as a protected area (Khan Islam, 2008). This could protect and improve fisheries production. Since the fishes are protected, hence, we no need worry about the toxicity of the fishes. Secondly, OFCU model is the idea of balancing carbon dioxide emissions by sinking enough organic carbon in the ocean bottom. Thirdly, ICPB model is to apply the principle of bioremediation or food web enhancement to utilize the runoff oils and pollution through balancing ecosystem components. Fourthly, ARFS model is the idea of compensate the fisheries production of certain species in a targeted area and to restore the stocks. Lastly, AROR is the idea to keep the original sites of the abandoned rigs to establish a reef community or transported to another planned site. The models are following the principle of natural functions in marine environment and take into account ecological, biological, and technological factors (Khan Islam). The impact of offshore drilling will be lightening by applying these five models. Professionals should use their knowledge to improve monitoring and continue to develop pollution source-reduction strategies (Pollution in the Ocean, 2007). It is difficult to clean up oil spills. In those days, people use complicated method such as water shut-off, bottom separation and down-hole separation of oil and water (The prevention of pollution from offshore installations, 2002). Nowadays, they usually use biological agents to break down the oil, use materials that absorb oil, and gelling agents that make oil easier to skim from the surface. People also physically clean up the spills by using high- pressure water hoses on shores and cleaning oil off from animals (Pollution in the Ocean). These methods were used because of the improvement of technologies and sciences. Therefore, the professionals should work hard to figure out easier method to solve the oil spill problem. Scientists should work together to find the solutions from reduce the harm towards the living organisms in the sea; whereas, the technicians should invent other types of machine that will do less harm to the environment (Tyack, 2008). In conclusion, human should safe the marine species because the innocent marine lives are suffering because of our selfishness. We should know that practicing offshore drilling will disrupt the main sense of marine lives to hunt, communicate and navigate (Offshore Exploration and Exploitation in the Mediterranean, 2012). In addition, improper disposal of chemical waste products of offshore drilling will toxic the marine lives (Gbadebo, Taiwo Eughele, 2010). Moreover, oil spill accident will cause deaths of a wide variety of marine species. Considering human is at the top of the food chain, which will receives the greatest impact, we should stand up and do something for rescue ourselves. Thus, government and concerned organizations should strengthen the rules and improve the policies (Amos, 2011). Furthermore, professionals should consider to accept and carry out the theoretical idea of the five sustainable management models (Khan Islam, 2008). Additionally, scientists and professio nals should use their knowledge to improve and develop pollution source-reduction strategies (Pollution in the Ocean, 2007).

Blink-182 :: essays research papers

Blink-182 The legend that is blink-182 started way back in 1992, by Mark Hoppus (bass, vocals), Tom Delonge (guitar, vocals) and Scott Raynor (drums). Origionally just called blink, they were forced to change their name when an Irish techno band also called blink threatened to sue them. Although there are countless rumours of what the 182 stands for, ranging from the number of times certain words are said in movies to numbers that relate to where they live to the number of times that they have performed various sexual acts, the truth is that it is really just a number that they choose pretty much at random and thought sounded good. Mixing fast, melodic punk with brutally honest, from the heart lyrics, they convert almost everyone who hears their music to fans. In 1995, they released their first full album, Cheshire Cat. Dude Ranch followed in 1997, and this was the first album to gain widespread commercial success. Scott left the band this year to go back to college, and he was replaced by Travis Barker, previously of the Aquabats. The change from Scott to Travis was made easier by the fact that they had been friends with Travis for a while already and he already knew most of their songs. They have always spent a lot of time touring in the surf/skate/punk scene, with bands such as NOFX, Pennywise, Less than Jake and the Vans Warped Tour. Around the end of 98, blink decided to stop touring and started work on their next album, Enema of the State. This gained even more commercial exposure than Dude Ranch, and helped expose the band to whole new groups of listeners. And the reasoning behind the title? According to Mark Hoppus, "In order to maintain good health, your body must be able to eliminate food and bodily waste. Your colon, together with your lungs, skin and kidneys are designed to accomplish this essential task by elimination of toxins in the intestines, blood and lymph systems." Continues Tom Delonge, "the process of digestion from ingestion of food to defecation, normally takes between 12 to 24 hours assuming that the colon is fully functional and non-toxic.