American Foreign Policy and the War on Terror

In the 21st century, the world is one in chaos- nations go to war for the slimmest of reasons, economies can topple overnight, and the ever-present threat of global terrorism holds the very real potential to kill thousands of innocent people in mere moments. Meanwhile, the United States holds the precarious position of being the largest and best established superpower in the world, generating an equal share of admirers and deadly enemies among the nations of the world.This being understood, the question begs as to what present day American hurdles such as the War on Terror have done to change American foreign policy? This research will attempt to answer this question through a comprehensive comparison of today’s foreign policy to that of the past, to the post and pre-9/11 world, and in conclusion, what all of this means for the future. American Foreign Policy Throughout History An excellent way to see how American Foreign Policy has seemingly evolved is to compare it in the mo dern day to how it functioned in earlier times of modern American history.For example, as the US recovered from the horrors and deprivations of World War II, a very real and stark situation emerged on the foreign policy front. Despite the eradication of Nazism and the defeat of the threat that the Empire of Japan had represented to the US on a global scale, the threat of Communism in the form of the Soviet Union essentially kicked the Cold War into high gear, from the late 1940s to the mid 1990s.With two superpowers- the US and USSR-both possessing the awesome power to literally destroy the planet through the use of nuclear weapons, there was a vested interest in both nations, while maintaining a defensive position against each other, avoiding armed conflict at all costs (Jenkins, 2006). Therefore, decades of stalemates existed until the Communist regime of the USSR collapsed under its own weight and unwieldy power. In contrast, terrorism is more of an invisible enemy, albeit just a s deadly as any opposing nation.Because of the difficulty in identifying exactly who terrorists are, from where they have come, and how they can be guarded against, it seems that the only way for a meaningful American foreign policy on this front to exist would be for the usual avenues of diplomacy, adherence to established rules and convention to be set aside- the governmental equivalent of taking off the gloves (Harding, 2004). Given such a scenario, it is possible to better understand the transformation of American Foreign Policy in a modern era of terror. Post and Pre- 9/11 American Foreign PolicyOn a clear, crisp day in September, 2001, the US was changed forever with the brutal terrorist attacks on New York, Pennsylvania and Washington, DC, the nation’s capital. This change not only effected the ways that Americans viewed each other and the safety level in their very own country, but the change also effected the way that the US created and carried out foreign policy. Ea rlier, the point was made that a fight against terrorists is vastly different than the battle against an organized, uniformed enemy and this calls for measures far different than ever carried out before.Perhaps it was easier for foreign policy to take shape in the days when the enemy was clearly identified and the US faced very little challenge to its power, anywhere in the world. However, once enemies began to come out of the shadows, and what were previously small, insignificant nations such as China, North Korea and India rose to levels of military, financial and diplomatic significance, the US was forced to reexamine foreign policy and adjust accordingly (Washington Times, 2007).With so many formidable nations on the international radar screen of sorts, every move that America made had to be studied before played out, much like a chess match, where each move could have a devastating response from an opponent. With such nations rising to prominence, their cultural, racial and rel igious differences also became more pronounced than ever before because in the past, these diverse nations were all somewhat insulated from one another due to the inability to lay claim to any kind of international clout.With the attainment of such clout, however, opposing nations began to clash on fundamental differences, and the US stood in the middle of it. In generations gone by, the US would have been able to merely step in and dictate how the disputes would be resolved, but that was essentially no more, and the US would essentially have to worry about retribution from both organized nations and the terrorists that hid in the shadows, ready to strike (Jenkins, 2006).This new era of American Foreign Policy would likewise bring forth another issue- aside from merely maintaining clout on the world diplomatic stage, how could a nation like the US promote democracy as it had in the past? American Imperialism, Pre and Post-Terror A key to the ongoing power of the American nation thro ughout its history has always been the ability to parlay military power into a means of spreading democracy across the globe, operating under the premise that if an opponent could not be defeated, they could be swayed more to the American way of thinking and thereby draw them closer to the alliance of the United States.After 9/11, however, all of this changed as well, as the US became diverted by the fight to protect its own native soil. Here, a great deal of controversy began to brew, and it continues today. The chaos that terrorism created in the US gave President George W. Bush and his administration the unique ability, under the premise of fighting terrorism and protecting the nation, to craft foreign policy with a dangerously sharp edge on it- policy, which essentially gave Bush permission to destroy any international haystack in search of a few small needles, as the search for terrorists often seems.Also, using the reasoning that the US needed to continue to have a free flow o f oil from the volatile Middle East, policy which put the US on the offensive rather than the defense of the past likewise made it possible for US troops to be deployed to any nation that supposedly harbored terrorists or posed some type of threat to American interests (Fouskas, et al, 2005). This has, in recent years, generated resentment not only from other nations, but from the American people as well, evidenced by President Bush having the lowest public approval numbers of any president in history. ConclusionTo sum up this research, what can be said about American Foreign Policy in relation to the War on Terror? In summary, what can be said is this- policy has seemed to derail as of late, focusing more on the interests of wealthy oil companies than the average American citizen and their need to be protected from terror. Therefore, what needs to be closely watched as the 21st century unfolds for America is that policy comes back to better mirror liberty and justice-for all. Works Cited Foreign Policy Adrift?. (2007, March 19). The Washington Times, p. A16. Fouskas, V. K. , & Gokay, B. (2005).The New American Imperialism: Bush's War on Terror and Blood for Oil. Westport, CT: Praeger Security International. Harding, B. (2004). An Orwellian Moment: The Myth of American Multilateralism Bruce Harding Reflects on the State of US Foreign Policy, in Terms of Its Self-Interest and Imperial Anchoring, as This Relates to the Current Administration's New Security Strategy and the War on Terror. New Zealand International Review, 29(3), 23+. Jenkins, G. (2006, June). From Kennedy's Cold War to the War on Terror: Gareth Jenkins Looks for Continuities in American Foreign Policy from the 1960s to the 2000s. History Today, 56, 39+.

Revenue recognition Essay

The study has been conducted to have a view on Revenue Recognition and how is important for entities in financial reporting and the link between revenue recognition and creative accounting. The primary issue in accounting for revenue is to determining when to recognize revenue. Revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. There are identifiable criteria to be met and for revenue to be recognized. By definition, Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants. The entities revenue may be arising from the transactions and events, such as the sale of goods; the rendering of services; and the use by others of entity assets yielding interest, royalties and dividends. The recognition criteria usually applied separately to each transaction. However, in certain circumstances, it is necessary to apply the recognition criteria to the separately identifiable components of a single transaction in order to reflect the substance of the transaction transactions are dealt with shall be measured at the fair value of the consideration received or receivable. Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.1 Creative on the other hand refers to the use of accounting knowledge to influence the reported figures while the jurisdiction of accounting rules and laws, so that instead of showing the actual performance or position of the company, they reflect what the management want to tell the shareholders. It is the transformation of financial accounting figures from what they actually are to what preparer desires by taking advantages of the existing rules and /or ignoring some of them2. There are number of ways management can use to practice Creative accounting such the choice of accounting policy and also the use of artificial transactions to Revenue Recognition. The focus of this study lies more on the Revenue recognition a tool of creative accounting. The Management objective is to maximize shareholders wealth. Sometimes Organizations performance do not always be good to meet this objective, Management may use creative accounting tactics to create a good image of company (find ways to improve results) to meet the objective of shareholders. Also Management use creative accounting to maximize for their own wealth maximization, among other thing is end bonus and salaries increments Literature Review Revenue recognition Financial reporting statements are tools to communicate entity performance to internal and external users of its financial results information. Revenue recognition is important aspect of organizational. The performance organization is measured based on the results from its operations activities and the bottom line (the profit) plays a significant role. Revenue is determinant of performance of Organization since the profit which is indicator of organizational performance is the results of the Organization’s total revenue less total costs.Internation Accounting Standard (IAS) 18 Revenue recognition, specify criteria to meet for revenue to be recognized in Financial Statements. By definition, Revenue is the gross inflow of economic benefits (cash, receivables, other assets) arising from the ordinary operating activities of an entity (such as sales of goods, sales of services, interest, royalties, and dividends) Recognition of revenue, recognition, as defined in the International Accounting Standard Board (IASB) Framework, means incorporating an item that meets the definition of revenue (above) in the income statement when it meets the following criteria, that: Its probable that any future economic benefit associated with the item of revenue will flow to the entity, and the amount of revenue can be measured with reliability. As mentioned, each activity has its recognition criteria on top of the one mention. These are as follows; Sale of goods  Revenue arising from the sale of goods should be recognized when all of the  following criteria have been satisfied: i. The seller has transferred to the buyer the significant risks and rewards of ownership ii. The seller retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold iii. The amount of revenue can be measured reliably  iv. It is probable that the economic benefits associated with the transaction will flow to the seller, and v. The costs incurred or to be incurred in respect of the transaction can be measured reliably Rendering of services For revenue arising from the rendering of services, provided that all of the following criteria are met, revenue should be recognized by reference to the stage of completion of the transaction at the balance sheet date (the percentage-of-completion method) i. The amount of revenue can be measured reliably; ii. It is probable that the economic benefits will flow to the seller; iii. The stage of completion at the balance sheet date can be measured reliably; and iv. The costs incurred, or to be incurred, in respect of the transaction can be measured reliably. When the above criteria are not met, revenue arising from the rendering of services should be recognized only to the extent of the expenses recognized that are recoverable (a â€Å"cost-recovery approach) Interest, royalties, and dividends For interest, royalties and dividends, provided that it is probable that the economic benefits will flow to the enterprise and the amount of revenue can be measured reliably, revenue should be recognized as follows: i. Interest: using the effective interest method ii. Royalties: on an accruals basis in accordance with the substance of the relevant agreement iii. Dividends: when the shareholder’s right to receive payment is established Creative Accounting Creative accounting refers to the use of accounting knowledge to influence the reported figures, while remaining within the jurisdiction of accounting rules and laws, so that instead of showing the actual performance or position of the company, they reflect what the management wants to tell the stakeholders. Purposeful intervention in the external financial reporting process with the intent of obtaining some exclusive gain. There are some many ways management can use to practice creative accounting such as choices of accounting policies, use of artificial transactions and revenue recognition. In this study, our main focus will be on later, the revenue recognition. Revenue Recognition is the most manipulated item. Deloitte on its review on what fraud scheme are most common, revenue recognition represent 41% of all fraud schemes in United States between 2000-2006.For Many Companies the revenue figure is a single aggregated big number. Creative accountant has always known that, one of the ways to inflate profit is to inflate revenue. In achieving this goal first they manipulate fair value measurement criteria. The criteria are subjective and depend upon the parties to the transactions integrity. The fair value determination is based on knowledge and willingness of the parties to the transactions. Secondly they recognize revenue before it is earned i.e. pre mature recognition of revenue. In complex transactions which involves the lengthy stages of sale especially with accrual system. The recognition of revenue in terms of its timing can be very unclear, therefore the opportunity for manipulation occurs and this can facilitate premature recognition of revenue. Before looking how revenue recognition link with creative accounting, first we have to look the motive behind Creative accounting. Dr. Syed Zulfiqar Ali Shah and Dr. Safdar Butt in their article Creative Accounting: A Tool to Help Companies in a Crisis or a Practice to Land Them into Crises which also appeared on NBAA journal No.28 of April-June 2010states and explains the following as motives for creative accounting. To meet internal targets The managers want to cook the books for meeting internal targets set by higher management with respect to sales, profitability and share prices. Meet external expectations. Company has to face many expectations from its stakeholders. The Employees and customers want long term survival of the company for their interests. Suppliers want assurance about the payment and long term relationships with the company. Company also wants to meat analyst’s forecasts and dividend payout pattern. Provide income smoothing. Companies want to show steady income stream to impress the investors and to keep the share prices stable. Advocates of this approach favor it on account of measure against the ‘short-termism’ of evaluating an investment on the basis of the immediate yields. It also avoids raising expectations too high to be met by the management. Taxation The creative accounting may also be a result of desire for some tax benefit especially when taxable income is measured through accounting numbers. Change in management There is another important tendency of new managers to show losses due to poor management of old management by some provisions Revenue Recognition as method for Creative accounting practices There are number of ways management use to conduct creative management, among them is revenue recognition. Firms virtually have a free hand in timing the booking of their revenues at any stage starting from the moment sales contracts are signed till the promised product or service has been fully delivered to and accepted by the clients. For this we can refer to a classic example of Microsoft which was heavily fined by US SEC for its manipulative revenue recognition policy. Microsoft recognized only a small percentage (20-30%) as revenue at the time of the sale and remaining amount was kept as provision for future after sales services. Why Microsoft adopted that strategy. The answer is to (1) hide substantial profits, (2) signaling effects, (3) avoiding complacency and last but not the least (4) to report smoothed  earnings to its shareholders & stakeholders.3 Moreover, NBAA Account Journal vol.25 No 4 October –December 2010, outline ways in which Revenue Recognition can be used as a method of creative accounting. This include but not limited to Common revenue Manipulations and channel stuffing, Multiple element arrangements, side letters or agreement and non substantive round trip arrangement, Bill and hold arrangements, backdated contracts and Fictitious transactions Common revenue Manipulations Revenue recognition irregularities often involves both omission and commission acts which are inherently either or both inclusive and exclusive of creative accounting manipulation.In books and records include commissions such as false entries,misstated contracts,back dating,misapplication of accounting standards.Commissions result into overstated revenue,mis-timing of recognition,overstated receivables. Channel Stuffing Channel Stuffing is a practice of bringing revenue forward from future fiscal periods.This is done by inducing customers to submit purchase orders in advance.Channel Stuffing is an example of real earning management which involves manipulation of real or normal operations to influence reported performance. A good example of channel stuffing is Coca cola channel stuffing practice of 1997 to 1999 where coca cola offered downstream bottlers extended credit to induce them to purchase more than demanded. Multiple element arrangements, IAS 18 provides guidance on revenue gain from the normal sale of goods and provision of services. The complex issues that arise from the principle-agent relationship and multiple element arrangement .The revenue collected for third parties is not to be recognized by an entity.For example, in a telecommunication industry, operator firm form alliances and enter into Side letters or agreement This involves act of seller to credit the buyer for unsold goods or to provide future stock rotation rights or to extend payment terms such that a transaction becomes a consignment Bill and hold arrangements, This include the sale of product and performing the warehousing service for the product.It is a contract of supplying goods where the seller transfer the title but does not transfer physically deliver the goods until a later date. The bill and hold arrangement are popular in the oil and gas industry as well as international sales.They are only acceptable when it is probably that the delivery will be made,the items on hand is identified and ready for delivery to the buyer at the time when sale is recognized, the buyer specifically recognizes the differed delivered instructions and the usual payment terms apply. The sale on bill and hold arrangement must satisfy conditions that the seller only retains the goods for safe keeping and shipping and the goods must not used by the seller to fulfill other orders. When these condition are met then sales can be recognized on a bill and hold arrangements. In practice these rules can be violated by seller and this go to be an act of creative accounting. The specific case in point would be on timing of the recognition between years as the transfer of risks and rewards can be distinguish and difficult to uncover. Therefore due to this the Revenue recognition can be shifted forward or backward to suit the needs of the creative accounting. Backdated Contracts Backdating of revenues contracts facilitates early recognition of revenue than normally expected recognition date. Company must comply with any laws, rules and regulations relating to dating documents used in business. Any departure from this may attract litigation because such backdating may amount to fraud, forgery and criminal offenses. Recognition of revenue earlier than its expected date act as a method of creative accounting because the financial statements for early recognition period will not present a true and fair value of the company’s performance, rather performance results from manipulated figure through creative accounting. Genuine Transaction Genuine transactions can also be timed so as to give the desired impression  in the accounts. As an example, suppose a business has an investment at historic cost which can easily be sold for a higher sales price, being the current value. The managers of the business are free to choose in which year they sell the investment and so increase the profit in the accounts Fictitious Transactions Financial Statements are inflated by recording sales of goods or services that never occurred or by inflating actual sales. This is one of the leading malicious manipulations than the other type of earning management because it engrosses documents falsification, forgeryand manipulation. On the other hand fictitious revenue can be accomplished with side agreements, contra agreements (sales that offset a purchase transaction) and conditional sales. Practical Example Xerox Corporation Source: The Wall Street Journal, February 6, 2001 Xerox Corporation had the habit of recognizing leasing payments as sales. In April 2002, after an investigation by the SEC, the American company was forced to reclassify its financial statements for the years 1997 to 2000 and reduce recognized revenues by US$3,000 million and profits by US$1,500 million, with equity being reduced in the same amount. As a result, the SEC fined Xerox US$10 million. By that time, the price of the company’s shares had plummeted from US$62 to US$4.5. How did this company manipulate its revenue figures? Xerox sold customers photocopiers under long-term agreements, in which the customers paid a sum of money to Xerox, part of which was to purchase the machine and the other part to cover repairs and maintenance on a long-term basis. This was not problematic in itself from a bookkeeping perspective, provided that the amount corresponding to the sale price of the machine was recognized as revenue in the first year, plus revenues corresponding to maintenance services in the current year, transferring the rest of the received amount to deferred Revenues, which, in turn, were recorded as sales in the year in which the repair services were rendered. So, if a photocopier, for example, is valued at US$100, and five-year maintenance costs US$50, the customer would pay Xerox US$150 when purchasing the machine. The correct accounting method for recording this operation, if the transaction were performed on 1 January, would be to recognize US$110 of sales in year 1 and US$10 of sales in each of the following four years. Accounting malpractice on the part of Xerox consisted in recognizing US$125 of revenues from the sale of the machine, thus undervaluing the amount of future repair services, recording US$130 as revenues in year 1 and deferring only US$20 over the remaining four years of the contract. In this way, it increased year 1profits substantially and reduced future profits. The total amount of the transaction in sales remained the same (US$150); the problem is simply the timing of the recognition of these sales ENRON Enron and other energy merchants earned profits by providing services such as wholesale trading and risk management in addition to developing electric power plants, natural gas pipelines, storage, and processing facilities. When taking on the risk of buying and selling products, merchants are allowed to report the selling price as revenues and the products costs as cost of goods sold. In contrast an â€Å"agent† provides a service to the customer, but does not take on the same risks as merchants for buying and selling. Service providers, when classified as agents, are able to report trading and brokerage fees as revenue. Enron’s method of reporting inflated trading revenue was later adopted by other companies in the energy trading industry in attempt to stay competitive with the company’s large increase in revenue. Enron’s use of distorted, â€Å"hyper-inflated† revenues was more important to it in creating the impression of innovation, high growth, and spectacular business performance than the masking of debt. Between 1996 to 2000, Enron’s revenues increased by more than 750%, rising from $13.3 billion in 1996 to $100.8 billion in 2000. This extensive expansion of 65% per year was unprecedented in any industry, including the energy industry which typically considered growth of 2-3% per year to be respectable for just the first nine months of 2001; Enron reported $138.7 billion in revenues, which placed the company at the sixth position on the Fortune global 500. Group Discussion Regarding Revenue Recognition The Management objective is to maximize shareholders wealth and this is achieved when the companies they are managing are performing well, recording high revenue figure and a good bottom line figure, the profit. Though this study we have learn that, Revenue recognition and Creative accounting is a tool which is much like a weapon. If used correctly it can be of great benefit to the user but if it is mishandled it can cause much harm. Many people are taking creative accounting as negative act; the image to their mind is that creative accounting is dishonest act and manipulation of figures. Though the study we have learned out that Creative accounting has both advantages and disadvantages. It can help the company to get out of a crisis than land them to a crisis. Therefore our discussion will focus much the advantages of creative accounting as the results of Revenue Recognition to the Organization. Not all aspects of revenue are covered under IAS 18 (Revenue Recognition), which give the room to management to use their judgments which will ends up with results favors position. For example IAS 18 provides guidelines on revenue gain from the normal sale of goods and provision of services. The revenue that arises from the principle-agent relationship and multiple element arrangement is not falls on the two. Deciding whether one operator is acting as an agent in delivering of services is subjective and unclear. Thus the decision will be based on matter of judgment and circumstances of situation. When Management use their judgment to recognize revenue for situation like this we can not say they have manipulated the figure, therefore creative accounting become advantageous to them. Creative accounting also can be used in genuine transactions. For example, the disposal of Investment, the authorization of sale lies on owners but the decision on when to sale is on hands of Management. For example, if the Company have investment of TZS 2m at historical cost which can be easily sold for TZS 3m in current Value, when authorized to sale, the Management of Company are free to choose in which year to sell the investment and to increase profit in the company results. Due to the tendency of Investors preference on smooth income to up and down  income, Management would like to dispose this Investment in the period when they see the entity’s performance is poor. The revenue from sale will help to boost their performance and end up reporting smooth income and help to meet expectations. This is creative accounting, but applied on genuine transaction and according to the requirement of the transaction. Revenue recognition acts as a method of creative accounting but on genuine transaction. The two examples we have discussed explain in brief how weapon, creative accounting could be beneficial to Company. When using creative accounting on in good manner, if the Company is in crisis, can help the company to acquire loans from Bank, to attract Investors and also to motivate employees because not only lenders and Invertors interested with Company Performance, Employees also interested to assure their job security and this is important because will enable the Company to retain their key personnel and also attract more qualified workers Conclusion Creative Accounting is both desirable and undesirable. It depends on the point of one’s argument. The practice of creative management has some advantages and disadvantages. Creative accounting is a tool which helps a company to get out of crisis than to land in it. It is much like a weapon. If used correctly it can be a great benefit to the user. Some advantages of creative accounting as a result of revenue recognition has helped to stabilize share prices, helps/helped companies to straighten their borrowing limits and rescue companies from hostiles takeover. On other hand it has brought more harm to companies especially through untimely corporate failures that have brought immense losses to various stakeholders. Also the improper use of such creative accounting practices had fooled both auditors and regulators in the past and it continues to do the same. The complex and diverse nature of the business transactions and the latitude available in the accounting standards and policies make it difficult to handle the issue of creative accounting. It is not that creative accounting solutions are always wrong. It is the intent and the magnitude of the disclosure which  determines its true nature and justification. Revenue recognition can as a tool can enhance both advantage and disadvantages of creative accounting. When Revenue recognition applied on genuine transaction and company end up with good results it enhance the advantages of using creative accounting practices but the worse of it is when it is used to recognize revenue on artificial transactions and fictitious transactions, this end up landing the company into crisis like ENRON, this is disadvantages of practicing creative accounting. REFERENCE 1. The Accountant. The Journal of the National Board of Accountants and Auditors Tanzania.No.4 October-December,2010 2. The Journal of the National Board of Accountants and Auditors Tanzania.Vol.25 No.28 April-June 2012 3. The Wall Street Journal, February 6, 2001 4. Oriol,Amat:Journal of Economic Literature classification: M41.Creative Accounting: Nature, Incidence and Ethical Issues

America at the Turn of the Century

As America gets closer to the 21st century, we face many challenges as a nation. America has a very strong country. There is something that can maintain the status of the country. A powerful economy is the foundation of the world economy, the United States has very advanced technology, and today dominates the world. These three things are so strong that we will not be so disappointed. At the turn of the century America is one of the best original places. Due to the rapid growth of technology and industry, the government and most citizens are not ready to deal with that effect. The combination of philosophy like Laissez Fair and social Darwinism has created the United States with little concern for oppressed people. Ultimate citizens, ordinary people like you and me condemn these conditions and changes in demand. The necessity of change and progress is called a progressive era Perhaps at the turn of the century, one of the most romantic images of America is Wild West. One of the most famous images of the wild west is the advocate of the cowboy, the American border. The American cowboy has become an architectural image of merchants and literature, and in recent years it is an image of the reconstruction of contemporary historians. Merchants and literature showed a very beautiful view of American cowboys, which encouraged bovine farming and the development of new railroads and offered imagination to Americans. In order to clarify the inaccuracies of these myths of the cowboy, modern historians emphasized the more dull and difficult aspects of the cowboy's life. Both sides borrowed the evidence of the fact, but both speech has mythical evidence. In his book on American Jewish immigration at the turn of the century, the time described by our father 's world Owen Ho does not sound obsolete. Howe said migrant workers remembered adolescence in Russia: How can I explain it ... When we talked about Dostoyevski, did we share excitement? In America, only young people You c an choose movies, music, art and dance, only God knows.

Rite of Passage from Childhood to Adulthood Assignment

Rite of Passage from Childhood to Adulthood - Assignment Example As the paper stresses  the Americans’ rite of passage from childhood to adulthood varies significantly from that of the Pygmies. Unlike the Americans, the Pygmies’ initiation was associated with children mimicking what adults do. The mimicking was one way of preparing the children for adult roles. After this, both boys and girls were taught about their respective roles in the society. Boys were taught how to hunt whereas girls were educated about herbs and edible fauna. Unlike the Americans, The Pygmies also circumcised their boys as a way of passage from childhood to adulthood. The last stage of transition from childhood to adulthood for the Pygmies is marriageThis study declares that the Pygmies rites of passage are very significant in life. For instance, the mimicking of adults enabled children many things pertaining adult life. The adult behaviors taught young people on how to observe societal norms. The Pygmies also regarded the teachings they taught different ge nders essential since they prepared boys and girls for their future roles in their families. The most respected rite of passage by the Pygmies is circumcision. The Pygmies believed the blood shed through circumcision enhanced blood-brotherhood. In addition to this, they believed that the circumcised men were fully prepared for the caring roles. According to Turnbull, â€Å"circumcised men are mutually obligated to help and care for each other for the rest of their lives.†

Alzheimer's Disease Essay Example | Topics and Well Written Essays - 1250 words - 1

Alzheimer's Disease - Essay Example The ambiguity naturally appears already when noticing Alzheimer’s symptoms similarity to a normal aging, and mostly appears when treating and taking care of the ill person. While official clinical institutions, like Alzheimer’s Association and Alzheimer’s Society, provide a clear definition of AD from a normal aging on a ground physical brain changes, Rob J. M. Dillmann and Julian C. Hughes, Ph. D. explore a socio-cultural and ethical side of AD treatment. Alzheimer’s generally reveals itself as a disease which is hard to treat in a wright way. Specifically, Alzheimer’s is the disease which is hard to deal ethically with. It’s firstly hard to distinguish AD from normal aging process due to a similarity of symptoms on early stages. Alzheimer’s Association says, what commonly considered as elderly absent-mindedness, â€Å"may be a symptom of Alzheimer’s or another dementia† (â€Å"10 Early Signs†). Thus, to enlighten a disease specific, it’s firstly explored how AD differs from normal aging. The accent is put on physical symptoms’ interrelation with changes in person’s mentality. Secondly, as a person with Alzheimer’s, especially on latter stages, commonly demonstrates â€Å"the impaired decision-making abilities†, a socio-cultural context of the treatment is explode (Hughes 381). The discussion on ethical side of treating person with AD originates from those ill human beings’ loss of personality and from ambiguous determination of AD as a di sease, not a normal form of aging. The first symptom of Alzheimer’s as well as for many other dementias is a memory loss, because the disease starts with a physical brain damaging. According to Alzheimer’s Society, â€Å"During the course of the disease, proteins build up in the brain to form structures called â€Å"plaques† and â€Å"tangles† (â€Å"What is Alzheimer’s disease†). Nerve cells lose their

Effective Project Management Essay Example | Topics and Well Written Essays - 1000 words

Effective Project Management - Essay Example Effective projects are based on time management which ensures that certain activities are undertaken and can be altered to reduce the overload on critical resources. This approach is called resource leveling and, whilst it enables resources to be used more effectively, it may result in the project taking longer to complete if it is necessary to reschedule activities that are on the critical path. Ford and General Motors follow this approach in production and operational management in order to ensure high level of productivity. Resource leveling directs to schedule flows through batch working and demand dependent oriented systems in order to maximize the output. This approach emphasizes the desirability of ensuring a steady flow through the system like balanced flow, rather than seeking to keep all resources busy. Samsung follows time -boxed scheduling method (Spinner, 1998). The advantage of this approach is that its production activities are rescheduled to take account of float with in non-critical activities, the overall completion date would not be affected. Thus, Samsung's executives admit that this technique is salubrious because it requires project workers to understand thoroughly the steps that needed to be taken to implement their projects. Shiseido, the forth world leader in cosmetics industry, uses critical chain scheduling in order to produce their deliverables faster than ever. The advantage of the approaches mentioned above is that they allow the companies to meet customer expectations and ensure on time delivery. While users insist that a deliverable be produced in an impossibly short time frame, they are reluctant to drop any desired features in order to make the time frame realistic (Bateman and Snell 2004). Money Many companies with excellent products have gone out of business simply because they ran out of cash and financial resources. Cash shortages can result if accounts receivable are not collected promptly, if a key customer disappears, if money is tied up in equipment, or if financial reserves are limited. Similarly, a company will not stay in business long unless it achieves profits. There are countless ways for companies to fail to achieve their profit objectives. For instance, Shiseido, running in-house projects, does not estimate the cost of its internal staff working on the project, but does estimate the cost of contractors and suppliers. The problem is that the company does not have systems in place to allow it to accurately track and record the time people spend on individual projects. Samsung calculates the actual cost per unit of time. This approach allows company to ensure normal modes of working and availability. Ford calculates the efficiency levels for each resource. It pay s a special attention to capital and revenue expenditure budgets (Fleetham, 1989).. Plans reduced to specific figures show where money is going or where physical input and output have taken place. General Motors widely uses MRP II which generates a forecast of demand and a manufacturing plan is developed to meet those demands. This plan drives the issue of works orders (www.gm.com). Effective projects need effective management of financial resources to make plans effective, within the budget limits. The budgets are also used as checks on the actual results of a business (Burkun 2005).

Personal Work Experience Assignment Example | Topics and Well Written Essays - 1500 words

Personal Work Experience - Assignment Example Since I was still new in the organization, I did not want to get into conflict with anyone, hence, the reason I would accept work from other people without objection. That notwithstanding, if I tried to report that matter to my boss I would create a misunderstanding with the concerned individuals, thus, resulting in workplace conflicts that are not ideal for my stay in the new job. Technically, I was in a dilemma but I pretended that things were moving on well by straining so much to accomplish tasks from my boss and the extra ones from my colleagues. Soon the vigor and excitement that I had about the job slowly but surely vanished since I would not long for the next morning given the kind of pressure that I was going to experience at the office. Ideally, as days went by I felt more overwhelmed by the job since my arrogant boss continued to introduce new tasks for me which she expected me to complete within the usual deadlines. At some point, I tried to explain to her how overwhelmin g the job was given the short and strict deadlines that she usually set but she rudely interjected yelling at me saying that if I cannot cope with the job I should find another one that suits me.

Portfolio Essay Example | Topics and Well Written Essays - 2000 words - 8

Portfolio - Essay Example The presence of such awards represents me as a student as well as a learner. My professional involvement in different nursing programs and activities are also found in the portfolio. This is an indication that I am a nursing professional as any professional must be involved in different nursing programs. My portfolio also has thank you cards from the managers, colleagues and patients. This is a typical representation of a nursing professional. The use of academic papers as evidence of subject is important in term of representing me as a learner. It is also possible to understand my professional strengths through the analysis of the professional artifacts. It has all the information about my membership in different professional organizations. All the academic achievements are also found in the portfolio which is a representation of the professional strengths. My Nursing philosophy as well as the professional nursing statement is present on the portfolio and hence highlighting the major professional strengths. During the progression of my program, I was faced with different challenges. Balancing the time for the program and family issues was a challenge. This is considering that the family issues required a considerable amount of time. On the other hand, there were challenges in terms of support from the other stakeholders and colleagues. Time management during the program was a challenge as the program was detailed and yet the time was not enough. It is also important to note that some of the challenges were also from the external sources. All the challenges had negative important on the program and it lead to personal frustrations at times. The challenges were overcome by dividing the time for the program and the family. The family was allocated 4-6 hours while the program was allocated about 8 hours. A lot of family time was scarified in order to meet the demands of the program. On the other hand, the faculty was approached for support. This is

Network Design management (Dissertation) Literature review

Network Design management (Dissertation) - Literature review Example Theoretical framework: OSI reference model: The OSI model (operation systems interconnection) is used to distribute the internal activities of a communications system into a number of layers (Kozierok, 2005). The model distributes the communication system into seven different logical layers where each layer is designed to perform a unique function. The seven layers are given below: Layer 1: The first layer is known as the physical layer. The first layer is used to specify the physical and electrical needs of the device. The physical layer basically provides a connection between the transmission medium i.e. the communication cable and the device itself. Other than that the physical layer sets up the connection with the communicating device, terminates the communication and the conversion of digital data into analogue signals (Kozierok, 2005). Layer 2: The second layer of the OSI model is the data link layer. The data link layer is responsible for detecting any errors that occur at the first level of the device. In addition the data link layer also handles the flow control of the packets of data. The data link layer is divided into two parts the MAC (Media Access Control) layer and the LLC (Logical Link Control) layer. The MAC layer handles all the activities that allow the device to gain permission to access a network and to transmit the data packet. While the LLC layer is responsible for handling the flow control, error checking and flow control of the data packet (Kozierok, 2005). Layer 3: The third layer is called the network layer and it creates virtual paths on which the data packet is transmitted. Moreover the network layer is responsible for congestion control and addressing the packet (Kozierok, 2005). Layer 4: The fourth layer is the transport layer ensures that the entire data packet layer is transferred from the sender’s end to the receiver’s end. Layer 5: The session layer is responsible for establishing sessions between the sender†™s applications and the receiver’s application. Layer 6: The presentation layer encrypts and decrypts the message from the data packet. The application layer transforms the data into a form that the application can understand. The application layer encrypts the data in such a way that data transferred faces no compatibility issues (Kozierok, 2005). Layer 7: The application layer is the layer with which the user has the most interaction. The application layer supports all the user applications and the user’s activities. User authentication, quality of service and privacy are taken into account at this layer (Kozierok, 2005). E-governance engineering methodology: There has been a lot of work and research carried out regarding the performance measurements used within the public sector. Measuring the service quality and performance monitoring are just some of examples where significant progress has been made. However, there always has been an issue of how these factors a re to be integrated with various process of designing and development processes that are regularly used for e-governance projects (Carter et al., 1995). By adopting and implementing the correct methodology the integration of e-governance process and planning and designing services could become a possibility. There have been a

Holistic Health Assessment wk 4 Research Paper Example | Topics and Well Written Essays - 1000 words

Holistic Health Assessment wk 4 - Research Paper Example Please follow the proper order of assessment techniques of Inspection, auscultation, percussion, and then deep and light palpation with exception to the abdomen, depending on the system. All assessment procedures must be completed unless otherwise instructed, regardless if they apply to your client. This is your time to practice and learn these techniques. You MAY NOT conduct assessment of the breast, female/ male genitalia, rectum, anus or prostate during your physical assessments. This is time consuming so plan to complete the assignment in detail.? Performance Objectives: Collect objective data utilizing inspection and palpation techniques and other appropriate techniques for the assessment of: abdomen. neurological and mental status. musculoskeletal system. Rubric Inadequate/ Incomplete data will result in 0 points earned as listed in the rubric N/A and Normal/WNL is not acceptable Submissions must be in narrative as listed in the Text required for assignment completion Comprehen sive Data Objective Data must include without omissions the Sample Documentation of Objective Data under each topical System listed in the required Text Book. Documented assessment findings should not be copied from the text or another source but based on your physical assessment data. ... Components Completed Acceptable Incomplete Information Documented Correct Format Assessment techniques will be document in the correct order of exam for each system. Includes: Inspection Palpation Percussion Auscultation (25 Point) Needs improvement, 2-3 errors in documentation (15 point) Incomplete or incorrect with 4 or more errors (0 Points) Data Sheet Accuracy Data sheet is accurate with zero to one error: Abdomen Neurological and mental status Musculoskeletal System Needs improvement, 2-3 errors in documentation (15 point) Incomplete or incorrect With 4 or more errors: CN by name, number and correct test CN1 with separate tests for each nostril MSK each by name, ROM and bilateral Reflexes with denominators Spelling Error Identifies normal, variations of normal, and abnormal findings Collects complete objective data items listed in textbook with zero to one error (25 point) Needs improvement, 2-3 errors in documentation (15 point) Incomplete or incorrect with 4 or more errors (0 point) Able to Document Findings Comprehensively Able to formulate articulate comprehensive statements of the objective data collected in narrative format with zero to one error (25 points) Needs improvement, 2-3 errors in documentation (15 point) Incomplete or incorrect with 4 or more errors (0 point) All assignments must be submitted and complete for completion of N3425 requirements. ANY LATE SUBMISSION OF ASSIGNMENTS WILL RECEIVE A GRADE REDUCED by 25% AS LATE PENALTIES. THE LATE PENALTIES MAY BE AVOIDED BY COMMUNICATING WITH YOUR COACHES VIA EMAIL. LATE PENALTIES ARE NOT APPLICABLE IF THE STUDENT HAS MADE PRIOR ARRANGEMENTS FOR LATE SUBMISSION WITH THE COACHES. Objective Data Sheet 1) Record in narrative format your objective data

State and federal laws and regulations Essay Example for Free

State and federal laws and regulations Essay Beginning from January 1, 2006, individuals with incomes up to 150% of the federal state poverty level and with limited resources would be eligible for the subsidy. Unfortunately, the MMA also eliminated all Medicaid drug coverage for more than 6 million individuals who are dually-eligible for both Medicare and Medicaid, and required states to pay back to the federal government – through a mechanism known as the â€Å"clawback† – most of the savings that they would otherwise realize from the state. As a result of the legal mandate, states have attempted to respond by implementing their own State Pharmaceutical Assistance Programs (SPAP) to provide cost-sharing and supplemental drug coverage for dual eligibles and other low-income residents. The SPAP makes payments on behalf of a Part D beneficiary, with such payments being counted toward to the beneficiary – true out-of-pocket costs which count toward meeting the astronomical threshold which leads to reduced or eliminated beneficiary cost-sharing (Center for Medicare Advocacy, Inc., 2007). Despite such efforts by the states, however, the Center for Medicare Advocacy (2007) reports that dual eligibles will nevertheless find themselves with less prescription drug coverage under Part D than they had under Medicaid, and with far less protection to challenge denials, and other barriers to coverage. In addition to making co-payments for their prescriptions, dual eligibles also have to deal with predicted yearly increase of these co-payment amounts (Center for Medicare Advocacy, Inc., 2007). As a result of Part D, the stop-gap emergency actions taken by numerous states was estimate to have cost between $500,000 to several million dollars, as it varies per state, and puts those states budgets at risk (Champlin, 2006). Unfortunately, by law, the federal government cannot reimburse the states for the costs they spent in order to fix the problem. Based on the data presented and analyzed in the previous sections, the thesis concludes with the following recommendations to minimize issues identified – the complicated CMS enrollment process, and the lack of information as to the dual eligible beneficiaries right to reimbursement – to the different parties involved, or affected, by Medicare Part D: The Business Environment †¢ Non-insurance companies, regardless of whether in the US or anywhere else in the world, and regardless of type of industry, should run their health care program like other parts of their business. Health care management should be deemed as a key business function as equally important as the other key business functions of the company such as marketing, sales, or operations (Watson Wyatt Worldwide, n. d. ) †¢ Private insurance companies offering Part D should make sure there is exhaustive communication with Medicare representatives in terms of eligibility information, and with companies and beneficiaries themselves. With regard to beneficiaries, private insurance companies should make sure there is full disclosure, and knowledge, as to the plans available to them, and as to the prescription drugs available in the plans they selected. Insurance companies need to work closely with physicians to ensure that the required drugs their beneficiaries need are included in each beneficiarys formulary. There may be a need to develop a formulary which is more flexible in incorporating the individual medication needs of each patient. Private insurance companies should also not bombard their prospective clients with too much plan options, and should perhaps start with what their clients need, instead of presenting them with a set of options, in order to help the beneficiaries determine which plan is most appropriate for their needs. †¢ Physicians and pharmacies should participate in keeping an eye on how private insurance companies implement Part D plans and regulations. Since these are the two parties or sectors which deal directly with the beneficiaries – either on how they get their medicine upon purchase, and in determining what medication they need – physician associations and pharmacies should lobby or solutions to the glaring loopholes of the Part D program. The Employer †¢ Employers have to emphasize employee productivity and overall health as key goals. Not only should they aim for longer-lasting and more efficient health care strategy planning cycles, but they must also engage their employees in health care decision-making (Watson Wyatt Worldwide, n. d. ) For instance, employers can help by including employee self-service features in their health care program, and should empower their employees to take responsibility for health benefits without the employees feeling that they are left on their own. The employer should provide assistance and information in helping their employees to select the best plans they need. To do so, employers should themselves be careful in their selection if the medical vendor they decide to tie up with, or have been tied up with, in providing employee health benefits. The employer has the responsibility to ensure that the insurance company is effectively transmitting eligibility information to Medicare. In other words, the employer should be vigilant for their employees sake †¢ The employer can also make use of information and technology investments to administer benefits and distribute health information to their employee. The Employee †¢ The employee should do his or her research on Medicare, and study carefully the plans available. The employee should figure out how much he or she can afford to spend, and a make a list of the drugs currently taken. For questions, the employee can turn to the Medicare website or call their 1-800 hotline. Some state assistance programs can also help them enroll, and articles and reports, featured online or in newspapers, which investigate the choices available in their local areas may also provide useful information. Should the beneficiary be taking a large number of prescription drugs, he or she should look for a plan that does not have a doughnut hole or get multiple plans to cover the gap, if they can afford it. Lastly, the employee could also try talking to his or her pharmacist, who fills prescriptions every day and may be able to name plans that provide the best coverage (McWhinney, 2006). †¢ The above recommendations are applicable to retirees or plan-holders who may want to shift to another plan. To beneficiaries however who have not yet retired and are still currently enrolled, they should then strive to take a more active part in taking responsibility for their health care. Understanding the ins and outs of their companys health care program is a first step, as is availing of seminars, and other information dissemination campaigns that their organization may offer. In other words, employees should not be merely passive recipients, but should participate as engaged and informed consumers in making cost-effective decisions with their employers about the type and amount of health care that they need (Watson Wyatt Worldwide, n. d. ) The Government †¢ CMS should require PDPs to notify beneficiaries about their right to reimbursement, and monitor implementation of its retroactive payment policy (U. S. General Accounting Office, 2007). CMS should work with state governments in determining where the deficits arise, and in assisting state-sponsored programs to subsidize low-income beneficiaries by reimbursing at least a percentage of what states spend to make up for what Medicare was unable to provide. This may perhaps require an amendment to the actual MMA law, to encourage states to participate more actively in prescription drug subsidies for their low-income constitutions without the fear of depleting their state coffers. CMS should also require PDPs to transmit eligibility information to Medicare within a prescribed period, with a penalty imposed should such information not be communicated, or be wrongly communicated. In the same vein, CMS must ensure that the assignment of dual eligibles into appropriate plans involves communicating to the PDPs of these beneficiaries dual eligibility. The point is that beneficiaries should not be turned away at pharmacies simply because they were not identified or classified correctly by their PDPs. Otherwise, the MMA would not be serving the original objective of the law: to provide prescription drug benefits, and ultimately, to improve the quality of health care in the country. Part IX: References Camillus, J. C. (November 1999). Putting Strategy to work. Praxi, Business Line’s Journal of Management. Vol. 2, No. 4. Center for Medicare Advocacy, Inc. (2007). Medicare Part D. Retrieved May 10, 2007 from: http://www.medicareadvocacy. org/FAQ_PartD. htm Champlin, Leslie. (January 13, 2006). Family Physicians Grapple with Medicare Part D Glitches. American Academy of Family Physicians. Retrieved May 12, 2007 from: http://www. aafp. org/online/en/home/publications/news/news-now/archive/medicarepartd. html Employee Benefit Research Institute. (July 2004). Health Care Expenses in Retirement and the Use of Health Savings Accounts and Appendix. EBRI Issue Brief # 271. Retrieved May 10, 2007 from: http://www. ebri. org/publications/ib/index. cfm? fa=ibPrintcontent_id=3502 McWhinney, Jim.(January 9, 2006). Getting Through The Medicare Part D Maze. Investopedia. Retrieved May 10, 2007 from: http://www. investopedia. com/articles/06/MedicarePartD. asp Medicare-PartD. com. (April 1, 2007). The Background and Basics of Medicare Part D. Retrieved May 10, 2007 from: http://www. medicare-partd. com/PartD-History-MedicarePartD-ProgramPDP. php Rovner, Julie. (January 11, 2006). Problems Plague Rollout of New Medicare Drug Plan. National Public Radio. Retrieved May 10, 2007 from: http://www. npr. org/templates/story/story. php? storyId=5148817 Slaughter, Louise M.(June 1, 2006). Medicare Part D – The Product of a Broken Process. The New England Journal of Medicine, Vol. 354: 2314-2315, No. 22. Retrieved May 10, 2007 from: http://content. nejm. org/cgi/content/full/354/22/2314 Stebbins, Marilyn. (January 20, 2006). Confused by Medicare Part D? UCSF Expert Offers Advice. University of California, San Francisco. UCSF School of Pharmacy. Retrieved May 10, 2007 from: http://pub. ucsf. edu/today/cache/news/200601203. html Watson Wyatt Worldwide. (No date). New Rules for Managing Health Costs – Seventh Annual WBGH/Watson Wyatt Survey Report. Retrieved May 10, 2007 from: http://www. watsonwyatt. com/research/resrender. asp? id=W-532page=1 Wikipedia, The Free Encyclopedia. (2007). Medicare Part D. Retrieved May 10, 2007 from: http://en. wikipedia. org/wiki/Medicare_Part_D U. S. Government Accountability Office. MEDICARE PART D – Enrolling New Dual-Eligible Beneficiaries in Prescription Drug Plans. Testimony by Kathleen M. King, Director, Health Care, before the Committee on Finance, U. S. Senate, May 8, 2007. Retrieved May 12, 2007 from BenefitsLink. com Website at: http://www. gao. gov/new. items/d07824t. pdf.

Effect of Temperature on Vitamin C in Orange Juice

Effect of Temperature on Vitamin C in Orange Juice Abstract: This experiment was planned to study how different temperatures can affect the loss of vitamin C in orange juice stored for a fixed period of time. Equal volume of freshly squeezed orange juices with known (initial) vitamin C concentration were stored at different temperatures i.e. 10 °C, 20 °C, 30 °C, 40 °C, 50 °C and 60 °C for a constant duration of 5 days. After the storage period, the vitamin C concentration for each temperature was measured by DCPIP titration and the difference relative to the initial concentration was calculated to calculate the amount of vitamin C reduced. The result of this experiment showed that the amount of vitamin C lost increases with the increase in temperature and 10oC was the best temperature that gave the least reduction in vitamin C concentration. An analysis using Pearson product-moment correlation coefficient has revealed a strong positive linear relationship between the two variables with the calculated r value exceeds the critical va lue at 5 % significant level thus, supporting the experimental hypothesis. Vitamin C is a remarkable compound derived from one of the ascorbic enantiomers, L-ascorbate. It is a water soluble vitamin that cannot be naturally synthesized in human body.1 Therefore, it is vital to have our diet balanced with adequate amount of it every day. There are two important roles played by vitamin C; antioxidant and collagen formation.2 These two features have placed vitamin C in a class of its own as a future potential in fostering better health. A previous research regarding relationship between vitamin C and human brain has shown that vitamin C could help drugs to pass the blood brain barrier.6 This would enable brain diseases such as Parkinson to be effectively treated as artificial dopamine can be delivered directly to the brain. At the same time, the biggest challenge in bone marrow treatment i.e. getting enough cells, could possibly be solved as a recent study by Dunagqing Pei13 on vitamin C, has found that it can boost the production and pluripotency of stem cells in human body. However, Vitamin C is also known to be very vulnerable towards heat. The precursor of vitamin C, ascorbic acid, has molecular of C6H8O6. The proximity of highly electronegative oxygen atoms on the hydroxyl (OH) groups makes the hydrogen atoms to become easily detached from the structure. Meanwhile, the presence of heat causes the hydroxyl bond to break the ascorbic acid is said to undergo destruction or oxidation by losing hydrogen atoms, forming dehydroascorbic acid. Therefore, it is suggested that the rate of ascorbic acid destruction is significantly greater at higher temperature.* Most of the studies on vitamin C degradation are principally based on the effect of storage condition and period, and very few were done on identifying the degradation trend within a specific range of temperature. Previous research, on the effect of storage methods and conditions on vitamin C retention in human milk revealed that freezing reduces the least amount of vitamin C as compared to other storage methods, followed by refrigeration which is better than cold water. Another study at Ankara University, has shown an inverse relationship between temperature and retention rate of vitamin C in citrus fruit concentrates, while orange fruit was found to have higher retention ability than the others. Therefore, this experiment was aimed to find a specific trend regarding the effect of temperature on the loss of vitamin C. Citrus fruits (orange) were used in this experiment due to appreciable amount of vitamin C that they have, thus, increasing the reliability of the results. The results from this study can be used to illustrate how certain temperatures can cause drastic change in vitamin C hence, increasing the awareness on appreciating the effort of preserving vitamin C content in food for optimum health benefit. For instance, in agricultural tropical regions that grow citrus fruits, it becomes very vital to preserve the fruits at low temperature if possible due to higher chance of vitamin C destruction than other regions. Experimental Hypothesis: The higher the temperature, the higher the degradation of vitamin C in freshly squeezed orange juice. Null Hypothesis: There is no significant relationship between the different temperature and the degradation of vitamin C in freshly squeezed orange juice. PLANNING Five types of citrus fruits were randomly chosen, namel: lemon, lime, grapefruit, Clementine and orange. The fresh juice of each fruit was obtained through cutting and squeezing. The vitamin C content for each juice was determined by titration against 1 ml of 1 % DCPIP. The titration was repeated two times to get an average volume of the juice needed to decolourise DCPIP. The result: The least volume of orange was needed to decolourise DCPIP, indicating that it has the highest vitamin C content. Therefore, orange fruit was chosen as it would give significant response towards different temperatures. Determining the best storage period: Several orange fruits were squeezed to obtain fresh orange juice that would be enough for its vitamin C content to be measured on daily basis. Firstly, the initial vitamin C content of the juice was measured and 4.8 ml was needed to decolourise 1 ml of DCPIP solution. Equal volume of the remaining juice was divided into two beakers and each was stored in an incubator of different temperatures (10 °C and 60 °C). Two distinctive temperatures were chosen to allow easy comparison of the trend in each temperature. The result: The result shows no more change in volume of juice required after 5 days for 60 °C. Therefore, storage period of five days were chosen for the main experiment. MAIN EXPERIMENT Variables: Manipulated variable: Different temperatures (oC) (6 incubators were set at different temperatures of 10 °C, 20 °C 0, 30 °C, 40 °C, 50 °C and 60 °C) Responding variable: Amount of vitamin C lost (By DCPIP titration, the difference between initial and final vitamin C concentration in each juice was  calculated to determine the concentration of vitamin C reduced) Fixed variables : Storage period, volume and concentration of DCPIP, type of fruits (The storage period was five days. 1ml of 0.1% DCPIP  Used for each titration) Apparatus: Beakers, knife, test tubes, syringes, Parafilm, aluminium paper, incubators, mortar and pestle, measuring cylinder. Materials: Orange fruits, 1% dichlorophenolinophenol (DCPIP) solution, distilled water, 500 mg vitamin C tablet. Real Experimental Procedures: Standardizing Vitamin C Concentration: 1) A tablet of 500 mg vitamin C tablet was crushed into fine powders using a mortar and a pestle. 2) The powdery form of vitamin C was then dissolved into 100 ml of distilled water in a beaker to form 5 mg/ml of ascorbic solution. 3) 1 ml of 1% DCPIP solution was measured and placed into a test tube by using a syringe. 4) 1 ml of 5 mg/ml of ascorbic acid solution was then taken using a syringe and added drop by drop into the measured DCPIP solution until decolourised. 5) The volume of ascorbic acid solution needed to decolourise the DCPIP solution was recorded. 6) The titration process was repeater three times to get an average volume. The result of titration is as follows: Volume of Juice Titrated / ml Hence, 2.5 ml of 5 mg/ml of ascorbic acid solution was needed to decolourise 1 ml of 1% DCPIP solution To find a formula to calculate vitamin C concentration in orange juice, Conc. of orange juice (mg/ml) Vol. of orange juice (mg/ml) = 5 mg/ml 2.5 ml Since the volume needed to decolourise is proportional to vitamin C concentration. So. Conc. of orange juice (ml) 2.5 ml = 5 mg/ml Vol. of orange juice (mg/ml) 2.5 ml Concentration of orange juice (mg/ml) = X 5 mg/ml Vol. of orange juice (ml) Therefore, this calculation would be used to calculate the vitamin C concentration. Determining vitamin C loss: 10 orange fruits were cut and squeezed to obtain fresh juice. 1 ml of 1% DCPIP solution was measured and placed into a test tube by using a syringe. 1 ml syringe was filled with the orange juice and added drop by drop into the DCPIP solution until it decolourised. The volume of juice added was recorded. The titration was repeated five times to get an average volume and its vitamin C concentration was calculated using the derived formula. The juice was then divided into 6 equal volumes and each placed into 100 ml beaker. The top of each beaker was sealed with Parafilm and its surface was wrapped with aluminium paper and labelled with different temperatures. The beakers were placed in six incubators of different temperatures according to the label and left for five days. After five days, the beakers were sealed off. 1 ml of 1% DCPIP solution was measured and transferred into a test tube by using a syringe. The orange juice stored in 10 °C was taken by a syringe and added drop by drop into the DCPIP until it decolourised. The volume of juice added was recorded The titration was titrated three times to get an average volume and its vitamin C concentration was calculated using the formula: 2.5 ml Concentration of orange juice (mg/ml) = X 5 mg/ml Vol. of orange juice (ml) Steps 8-10 were repeated but this time using the orange juices stored in  °C, 30 °C, 40 °C, 50 °C and 60 °C. The difference between the initial concentration and the final concentration of each juice was calculated to determine the amount of vitamin C lost. Risk Assessment: The process of cutting the orange fruits required the use of knife, so it was done carefully to avoid any injury. The fruits were then squeezed very gently to minimise heat production. The juice was only prepared right before the experiment was about to be carried out. DCPIP is a strong dye which is hard to be removed so lab coat was worn. During the titration of juice against DCPIP, the test tube was not shaken vigorously to avoid oxygen from dissolving. The juice was discarded immediately after the experiment. Results: Statistical Analysis: Based on the result from the table, it is known that there is an obvious trend and correlation between the temperature and vitamin C loss. Therefore, Pearson product-moment correlation coefficient (PMCC) was chosen to measure the strength of this relationship. In this method, the value of correlation coefficient, r needs to be calculated which ranges from -1 to 1. The details of its values are as follow: Therefore, the value of correlation coefficient, r, using Pearson product-moment correlation coefficient has shown a strong positive linear relationship between temperatures and loss of vitamin C. Hence, null hypothesis is rejected. Data Analysis: Table 4 shows the volume of the freshly-squeezed orange juice needed to decolourise 1ml of 1% DCPIP solution. The average volume was used to calculate the concentration of vitamin C present initially. Meanwhile, Table 5 shows the amount of vitamin C concentration reduced after being stored at different temperatures for five days. From the table, there is an inverse relationship between the vitamin C concentration left and the amount of vitamin C lost. There is also a huge difference in the amount of vitamin C left between the juice stored in 10 oC andt the one stored at 60 oC, which is 2.11 mg/ml. This represents 77.6% of the original concentration of vitamin C. The calculated statistical correlation coefficient, r of 0.9584 is absolutely a strong indicator to support this relationship. Graph 1 illustrates the trends and correlation between the two variables. From the graph, it can be concluded that generally, the higher the temperature, the higher the amount of vitamin C lost. 10 oC is the best temperature that gave the least reduction in vitamin C level with only 0.12 mg/ml (4.4%) decrease after five days. Meanwhile, 60 oC caused maximum drop in concentration after five days with 2.23 mg/ml (82%) of vitamin C had lost. The largest gap in vitamin C loss occurred between 40 oC and 50 oC with 1 mg/ml (37%) of increase recorded. Based on the graph, the amount of degradation at 20 °C and 30 °C opposed the general trends when 0.6 mg/ml vitamin C had lost at 10 °C which is greater than 0.56 mg/ml at 30 °C. However, the difference is so small which suggests that this anomaly might be due to several reasons: Higher rate of oxidation of ascorbic acid by oxygen in the atmosphere. False end-point titration Apart from that, the results obtained have also shown that there is only a little change in vitamin C concentration from 10 °C to 30 °C. However, drastic change in concentration started to occur after 40 °C. This suggests that orange fruits should be kept below 30 °C with better vitamin C retention at lower temperature. Evaluation: From the results of the experiment, the huge difference in vitamin C lost between 40 °C and 50 °C could be explained by the presence of enzyme ascorbate oxidase in citrus fruits. The function of this enzyme is still not fully understood, but one best suggestion is that it might involve in controlling the oxidation process of ascorbic acid.12 Just like any other enzymes, when the optimum temperature is exceeded, the bonds holding the ascorbate oxidase together start to break and it is said to be denatured. Therefore, the destruction of ascorbic acid takes place without any control. Measurement of vitamin C in this experiment was done by titrating the juice against dichlorophenolindophenol (DCPIP). It is a strong oxidizing agent with distinctive blue colour and decolourised when being reduced by vitamin C.15 Therefore, the destruction of vitamin C by heat means that more is needed to decolourise DCPIP solution. Oxidation of DCPIP by oxygen in the atmosphere is one of the limitations of this experiment. Hence, the test tubes were not shaken vigorously during titration in order to minimise this limitation as vigorous moves can increase the rate of oxygen dissolving in a solution. The other limitation could be the side decomposition of vitamin C due to the presence of light and air. Just like temperature, ultraviolet ray from incidence light causes the hydroxyl bond in ascorbic acid to break, thus become oxidised. To reduce this limitation, the beakers containing orange juice to be stored at different temperatures were neatly wrapped with aluminium paper which is a good reflector of light and heat. The surfaced of the beakers were also sealed with Parafilm. This would prevent the entry of air and significantly reduce unnecessary oxidation of vitamin C in the juice. Several modifications can be made in the future to improve the accuracy and reliability of the results of this experiment. Iodine titration could be used as an alternative for DCPIP titration. Although this technique may require the use of more reagents, the result from the trial experiment has shown that the end point of titration is much easier to be identified. Besides, orange juice could be obtained by blending the peeled orange fruits instead of squeezing them. This ensures maximum amount of juice obtained from each fruit as well as preventing destruction of vitamin C by heat. Finally, percentage of vitamin C degraded can be used as the response variable instead of concentration. This would allow clearer illustration of the amount of vitamin C reduced for the readers and also make the comparison process easier. Conclusion: Based on the result of this experiment, it can be concluded that the higher the temperature, the greater the degradation of vitamin C in freshly squeezed orange juice. The statistically calculated r value using Pearson product-moment correlation coefficient, 0.9584, is significantly higher than the critical value at 5% significance level thus, providing a strong evidence to support the hypothesis. Sources Evaluation: Several recourses were used in providing me important information in completing this assignment. Sources 1 and 2 are books that are specially made about fruit management and also detailed information about vitamin C as well as compelling research on it. Both books were published after year 2005, so the information available is mostly up to date. Besides, I have also accessed journals available online. Sources 3 and 4 come from two well known websites for food and nutrition based journals. The American Journal of Clinical Nutrition is a trustable website with over 3100 members, publishing up to dates research related to nutrition and human. Sources 7, 8 and 9 are chemistry based websites, serving enormous information on the structures and reaction of biological compounds. Chemwiki is a virtual online based chemistry textbook, accessed by millions of people searching for chemistry knowledge. Sources 10 and 11 are websites exclusively made for vitamin C. The Vitamin C Foundation, for instance, is recognised by Internal Revenue Service, IRS in protecting vast information about vitamin C for public reference. Source 12, Scientific American magazine is a popular scientific magazine established for nearly two centuries since 1845 with more than 3.5 million readers all over the world. Therefore, there would be no doubt in reliability of the content in this magazine.

Drug Screening in Government Assistance Programs

Drug Screening in Government Assistance Programs The United States Federal Government Should Initiate Drug Screening For Citizens Who Seek Government Assistance. Negative Strategy # 1 As Pollack, Danziger, Jayakody Seefeldt (2002) affirm, initiating involuntary dug screening for all citizens seeking government assistance is definitely costly. The purchase of modern drug screening equipment in numbers that will be able to screen all people who apply for welfare programs, especially with the large population of America, would certainly be an expensive exercise. In addition, like any other machine, the drug screen equipment will require regular servicing and maintenance, which require more resources at close intervals. It is equally undoubted that in order for the screening programs to be successful, medical professionals and technological professionals will need to take part. This implies that a competent staff that comprises of specialists in all relevant sectors of operation and in appropriate numbers will mandatorily be employed to make the program a success. Apparently, the cost of purchasing the drug screening equipment, maintaining them, and pay for all the i nvolved expenses including the human resources is most likely to exceed the amount of money that the federal government would save on implementing drug screening policy to persons seeking government’s assistance (Pollack et al., 2002). Similar to Pollack et al. (2002), Carey (1998) emphasizes that the implementation of compulsory drug testing policies to citizens who seek for government’s assistance is unnecessary, unjustifiable, and the highest level of misappropriation of taxpayers’ money.The implementation of laws that support mandatory drug screening for people applying for government assistance is unnecessary and misappropriation of taxpayers’ money Therefore, it unnecessary and unjustifiable that the federal government engages in a more expensive program with intentions to save taxpayers’ money, as the implementation of the drug screening program will cost a lot more of the taxpayers’ money than the welfare programs as they currently are (before the implementation of the policy). Fielding, Long, Imam, Tye Ogawa (2002) further states that initiating drug screen for all citizens seeking government’s assistance is likely to have very little (negligible) or even no effect on the prevalence of drug abuse in the country. According to Fielding et al. (2002), a majority of people who are financially vulnerable in the United States are not drug addicts. The cost of drugs in the country is relatively expensive for many people belonging to poor population, especially with the high tax rates that the government has implemented on drugs over subsequent years. They also notes that it is much more reasonable for the Federal government to determine the prevalence drug use in the country by assessing people based in their ages rather than income, as a majority of drug users fall within the productive ages of between 16 and 40 years (Fielding et al., 2002). Hence, the implementation of drug screening policy, which only demands for mandatory drug testing among the econo mically vulnerable, is likely play an insignificant role in controlling drug use in the country. Referring to Guthrie (1990), the implementation of the mandatory drug screening initiative for persons participating in welfare programs is unconstitutional and a violation of people rights to privacy and freedom to make personal choices. With the drug screening policy requiring that all people needing government assistance must be tested for all sorts of drugs including alcohol and tobacco before they can be eligible for the assistance, it is clear that the implementation of the policy will breach the law, especially with the fact that alcohol and tobacco are legal drugs in the United States. Provided one has attained the required age, he or she has the right use drugs that are legal for whichever reasons. Thus, it is unconstitutional and discriminative for the Federal government to deny law-abiding citizens the right to use legal drugs just because they are financially vulnerable and requires assistance from government-sponsored welfare programs. Negative strategy # 1 Rather than implementing mandatory drug screening policy to all citizens who apply for welfare programs, the government should support awareness creation programs that will discourage all members of the society to desist from drug abuse (DiNardo, 1994). The government should support school-based programs that aim at educating students in all levels of education ranging from elementary, secondary, middle-level colleges, to universities on the dangers of drug use. The government should equally use the mainstream media to run campaigns that discourage drug use while at the same time limit the campaigns on the same media that promote drug use. The federal government should equally compel all drug manufacturers to include cautionary or warning messages on the packages of their products to educate consumers on the negative effects of the drugs they are using. Through the creation of consciousness on the need to shun drug use, it is clear that many people will develop an internal motivation to stop drug abuse rather than being compelled to stop using drugs because one is financially vulnerable. As Pavetti, Olson, Nightingale, Duke Isaacs (1997) points out, drug addiction is like a chronic disease and one hardly, whether willingly or unwillingly, stop the practice overnight. Stopping drug use is a gradual process, and drug addicts need to be taken through comprehensive behavior change programs that may take up to one or two years. Based on that, the Federal government should construct more rehabilitation facilities and equip them with the necessary human resources and machinery with which to support drug addicts to stop unproductive drug use; instead of implementing the dictatorial and illegal drug testing policy on applicants of government’s assistance. The access to the rehabilitation programs should equally be enhanced, particularly by making them affordable to all people including the economically vulnerable. Using the behavior change programs where professionals take drug addicts through gradual steps in on how to stop the addiction, it is evident that the gover nment is bound to get better results on drug control than implementing the drug policy, which will require people to forcefully, stop drug abuse in order to be eligible for welfare programs (Pavetti et al., 1997). An alternative strategy to implementing the drug screen policy on citizens needing government’s assistance is the formulation and then implementation of strict legislations that govern drug use in the country. As Hora, Schma Rosenthal (1998) support, the use of the legal infrastructure where all people who violate drug laws are punished promptly by the court of law is likely to give better results in the fight against drug use. The legislations should provide a platform on which people who take illicit drugs, those who sell drugs to minors, and those who use drugs inappropriately are surely prosecuted and punished by huge fines and even imprisonment sentences. The federal government should improve surveillance on drug abusers and work with the judicial systems to ensure that all violators of drug laws are held accountable for their actions. Through that, people will shun from the illegal use of drugs, and that will help in controlling the prevalence of drug abuse in the socie ty. References Pollack, H. A., Danziger, S., Jayakody, R., Seefeldt, K. S. (2002). Drug testing welfare recipients—false positives, false negatives, unanticipated opportunities.Womens Health Issues,12(1), 23-31. Fielding, J. E., Long, A. M., Imam, I. J., Tye, G., Ogawa, P. L. (2002). The drug court programs of Los Angeles County: the initial results.A Journal of the Substance Abuse Treatment,23(3), 217-224. Guthrie, P. M. (1990). The Drug Test and Welfare: Taking of the Drug War into Unconstitutional Limits.Ind. LJ,66, 579. Carey, C. A. (1998). Crafting of a challenge to the practice of the drug testing welfare participants: the federal welfare reform, and state response as one of the most recent chapters in the war against drugs.Buff. L. Rev.,46, 281. DiNardo, J. (1994). The critical review of estimates of the specific costs of alcohol and drug usage. InDrug testing in the workplace(pp. 57-76). Springer US. Pavetti, L., Olson, Nightingale, D., Duke, A. E., Isaacs, J. (1997). Welfare-to-Work Options for Families Facing Personal and Family Challenges: Rationale and Program Strategies. Hora, P. F., Schma, W. G., Rosenthal, J. T. (1998). The therapeutic jurisprudence, as well as the drug treatment and court movement: A Revolutionizing of the response system of the criminal justice to drug abuse, and crime in the U.S..Notre Dame L. Rev.,74, 439.

Dealing With Guilt in Nathaniel Hawthornes The Scarlet Letter Essays

Dealing With Guilt in The Scarlet Letter    Throughout The Scarlet Letter, Nathaniel Hawthorne attempted to expose the varying ways in which different people deal with lingering guilt from sins they have perpetrated. The contrasting characters of Hester Prynne and Arthur Dimmesdale ideally exemplified the differences in thought and behavior people have for guilt. Although they were both guilty of committing the same crime, these two individuals differed in that one punished themselves with physical and mental torture and the other chose to continue on with their life, devoting it to those less fortunate than they.    In order to show this difference in the two main characters, they both had to be put on relatively same grounds. Hawthorne achieved this by making them both involved in the same offense: adultery. Hester Prynne and Arthur Dimmesdale both resided in the same town and both knew the same people in the settlement. However, despite this effort for equality, it was impossible to make both characters play on the same level. For development and in...

Essay --

The Economic and Philosophic Manuscripts of 1844, critique the effects of private property, division of labor, and capitalism. With the industrial revolution in full swing, Marx argues history is a progressive process of â€Å"the struggle of men to realize their full human potentialities† (Berlin 118). The transformation from feudal to capitalist societies is the beginning of â€Å"the story of man’s alienation in his life as a producer† (Reader, 66). In the Manuscripts, Marx discusses human nature and four types of alienation with which he uses as a platform to argue that estrangement from labour, estranges species from man and makes man individualistic. First and foremost, human nature, as described by Marx in the form of species being, is the understanding that the self is social and lives for the purpose of the species. It is human nature to realize full human potential. Hence, unlike animals, humans have a will and consciousness, which allows for freedom of physical need and ability to produce. Marx defines nature as man’s â€Å"direct means of life [as well as] the material, the object, and the instrument of his life activity† (Reader, 75). Nature is thus the means of both survival and invention. In this respect, humans are capable of shaping nature and therefore creating new wants and desires along with new outlooks and relationships towards nature and the people around them. Though, because needs are beyond survival, the immediate need of nature is lost and alien. Moreover, this human capacity to invent and produce creates division of labor. Berlin declares that the division of labor increases productivity and thus creates wealth beyond immediate needs. Therefore, the manifestation of excess accumulation is withheld from the laborers ... ...are alienated from the product that is given to the species. In other words, â€Å"Capitalism, under which the labour power of human beings is bought and sold, and the workers are treated merely as sources of labour, is plainly a system which distorts the truth about what men are and can be, and seeks to subordinate history to a class interest†¦Ã¢â‚¬  (Berlin, 133). In conclusion, the Manuscripts of 1844 connect Marx’s earlier philosophical work to his future as a political economist. He describes how capitalism, a necessary stepping-stone, is a system that creates large disparities between two classes: the proletariat and the bourgeoisie. The division of labor during the industrial revolution produces various forms of alienation for the workers of the proletariat. The result of this estrangement is the deviation of man from his human essence, or in other words species being.

Essay --

The suffrage movement first emerged at the turn of the century and Civil War when African American slaves were denied the right to vote, a benefit that a majority agreed was associated with citizenship, and therefore should be applicable to all freed slaves. This set the grounds for a suffrage movement that later evolved into a larger issue centered on antislavery reform. Joining together to fight for benefits that were being withheld from American citizens, the role of women came into play during this time as the most active abolitionists who came together to organize petitions, conventions, and raise funds to help further the movement. Women played a vital role in being heard through protests and local publications of their thoughts. Novels such as Uncle Tom’s Cabin and Clotel, along with articles in popular news publications, shed much light and attention on anti-slavery reform, while also sparking the inspiration for women’s rights (Britton, 2006). As this movement was slowly developing, women continued to fight for anti-slavery reform. During this, opponents to women participation in the efforts came forth and voiced their own critical opinions. Around 1837, the General Association of Congregational Ministers of Massachusetts had issued their "Pastoral Letter," a response to the political activity of the Grimke’s, two sisters who were heavily active and public in their fight for anti-slavery reform. In this letter, the ministers urged women to reject stepping out of the â€Å"public sphere† and to instead embrace the private, encouraging "the cultivation of private Christian character, and private efforts for the spiritual good of individuals" (General Association, 2006). In response to these views, Susan Grimke challenged the le... ...of the electoral vote in critical swing states necessary for Obama’s reelection victory (Casserly, 2012). Candidates now address issues entirely centered on women’s needs and concerns, knowing any win is impossible without support of female voters. This validates the current power women hold in the political arena today, and the impact their voice has made to society since being granted the freedom to vote. Through the use of messages such as public conventions, speeches, literary pieces, published works, unions, groups, and memorabilia, the suffrage movement’s goal of achieving equal voting rights for women to be the same as men can be credited as providing the stomping grounds for women to seek a stronger hand in society and to the evolution of women’s rights to include equal freedoms to men in arenas such as education, the work force, and military involvement.

Foreign Exchange Operation of Mutual Trust Bank Limited Essay

In this regard an organization attachment at Dilkusha Branch of Mutual Trust Bank has been given to me a period of three months commencing from 1st August, 2010 to 31st October, 2010. During this period I learned how the host organization works with the help of the internal supervisor. The internal supervisor assigned me on of the projects and shuffled me around to educate me about the operation of a bank. 1. 2. Significance of the report This internship report is an important partial requirement of four years BBA graduation program. This is because knowledge and learning become perfect when it is associated with theory and practice. By this internship program students can establish contacts and networking. Contacts may help to get a job in practical life. That is, student can train and prepare themselves for the job market. A poor country like Bangladesh has an overwhelming number of unemployed educated graduates. As they have no internship experience they have not been able to gain normal professional experience of establish networking system, which is important in getting a job. Therefore, it is obvious that the significance of internship is clearly justified as the crucial requirement of four years BBA graduation. Scope of the Study Mutual Trust Bank Limited is one of the new generation banks in Bangladesh. The scope of the study is limited to the Dilkusha Branch only. The report covers the organizational structure; background, functions and the performance of the bank have mainly worked in the foreign exchange so my report covers all the activities of foreign exchange department in the Dilkusha branch. While preparing this report I haven’t any limitations the employees of foreign exchange department has helped me a lot and I have use both primary and secondary data which was available to me. 1. 4. Objectives

Advertising and Its Effect on the Demand Curve

THE UNIVERSITY OF QUEENSLAND ECON7002 Markets in Action Advertising and its effect on the demand curve Markets in Action Advertising and its effect on the demand curve Advertisement has always been an important market strategy for firms to accomplish their goals. From cereal companies to airline companies, it is inevitable to go through the process of advertising. However, what purpose does advertising serve for consumers and suppliers in the market? In this report, it is to examine the relationship between advertising and the market demand curve.Moreover, the impact that advertising brings toward the consumers and the company supplying the product or service. It is no doubt that peoples’ income is always limited relatively to peoples’ wants. Consumers therefore have to make choices among different products and services (P&S) to satisfy their unlimited wants with limited income. Firms take advantage of this issue by advertising the P&S they produce to increase their pro fits. There are two primary motives for companies to advertise their products and services.The first motive is to shift the demand curve to the right, meaning an increase in market demand for a product/service. The second motive is to lower the elasticity of the demand curve, meaning the demand for a product/service is less affected when the price of that product/service changes (Sloman, Norris & Garratt 2010). There are a number of reasons that causes a demand curve to shift to the right. In the case of advertisement, changing the preferences and tastes of the consumers can have a significant effect on demand.By enhancing the taste and preference of consumers, it draws new and inexperienced customers to purchase the product/service (Acharyya & Mukherjee 2003). Therefore, advertising brings a firm’s product/service to more people’s attention and increases the people’s desire for purchasing it. Advertisements can also eliminate the possible limitations in the kno wledge of consumers and familiarize them with new information about the product/service. Consumers can not review the qualities and values for most products and services in the market until it is purchased, such as kitchen appliances or automobiles.With providing information about the product/service by advertisements, the firm aims to influence the purchasing decision and raise the willingness to pay of the consumers (Erdem, Keane & Sun 2007). For example, SONY can change the consumer’s purchasing preference and taste by conducting a computer technology exhibition that displays the relevant technology information about the computers. Another example is McDonalds creating a television commercial about shaker fries to inform customers about this new product. Below is a figure illustration that shows the effect of advertising by a rightward shift in the demand curve.With the supply curve unaffected, it can be seen that the quantity demanded increases from Q to Q’ when th e demand curve shifts to the right. As for the price of the product/service, it increases from P to P’. Figure1. Effect of advertising by a rightward shift in the demand curve Price elasticity is the responsiveness of consumer demand when the price of the product/service rises or falls. Firms therefore use advertisements to affect consumers purchasing decisions by compelling people to buy their product/service over competitors. This means to make their product/service highly inelastic relatively compared to their competitor’s substitutes.So what factors influence the price elasticity of demand? In this report, five determinants are examined. The first factor is the number and closeness of substitute product/service. For companies that have monopoly power such as oil and electricity, an advertising scheme is usually unnecessary as consumer demand are already consistent regardless of a change in price. On the other hand, firms that have competitors attempts to use advert ising plans to create product differentiation. The second factor is the proportion of income spent on the product/service.Product/service purchases which have a small portion to total expenditure tends to have a lower elasticity, since consumers has less difficulty with the extra expenditure when prices go up. For example, salt and pepper. The third factor is whether the product/service is a luxury or a necessity. Products/services which are necessary goods tend to be more inelastic as they are used to fulfill the basic needs of a consumer even if the prices go up. Whereas luxury goods are more elastic as purchases can be postponed to the future. For example, laundry detergent is a necessity and Tiffany & Co jewelry is a luxury.The forth factor is whether or not the product/service is addictive. Products/services that are habit forming tend to be inelastic as they are required to satisfy the habit of the consumer. For example, cigarettes and alcohol beverages are addictive goods. Th e last but not the least factor is the amount of time consumers have to respond to a change in the price. With a longer time period, the elasticity of demand is more elastic as consumers have more time to adjust their purchasing habit (Welker 2010). In a competitive industry such as electronic products and clothing, the demand curves are most likely elastic.Advertising attempts to make the demand curve of the product/service more inelastic by utilizing the first and third factor in the previous paragraph. Creating more product differentiation to their substitutes and making their products as a necessity. A major method of product differentiation is to instill consumers with brand loyalty. With brand loyal consumers, they are willing to purchase at higher price for the intangible effects of the product/service. Slogans and Logos are popular schemes to familiarize consumers with brand names and increase brand loyalty (Patti 1977).For example, â€Å"Because you are worth it† by L’Oreal Cosmetics and â€Å"Buy it, sell it, love it† from eBay (Oak 2011). Advertisements can change the consumer’s relative evaluation of substitutes by leading them to believe that the substitute brands are inferior. For example, commercial battles between Apple and Blackberry. Nowadays, persuasive advertisements have reshaped the purchasing habit of consumers with culture and life background, leading consumers to think products/services are a necessary good such as cereals for breakfast (Acharyya & Mukherjee 2003).Next page is a figure illustration that shows the effect of advertising by a decrease in elasticity in the demand curve. With the same price rise P to P’, it can be seen that the quantity demanded decreases by a larger amount from Q to Q1 when the demand curve is elastic (curve D). On the other hand, the more inelastic curve (curve D’) has a relatively smaller quantity decrease from Q to Q2. Figure2. Effect of advertising by a decreas e in elasticity in the demand curve Figure3. Effect of advertising by a change in the demand curve With both a decrease in elasticity and a rightward shift in the demand curve, sales are increased from Q?P to Q’? P’. This is due to firms can now charge a higher price in a less competitive environment. So how do companies advertise their products/services? Firms advertise advertisement through a number of mediums, including emails and mails such as Dominos pizza, magazines such as Marc Jacob, bulletin boards such as Billabong, Radio announcements such as AAMI, television ads such as Optus and Yellow pages etc. Companies spend a significant amount of capital and time to plan a strategy to persuade people to purchase products.Some common strategy techniques includes celebrity testimonial, claiming that their products is desirable and consumed by many people, authority endorsements, slogan and logos etc (Gladen 2008). An advertising strategy of Apple is to gain brand loyal ty of consumers while charging at a higher price. Apple posts new advertisements continuously on the internet with branding strategy that focuses on peoples’ emotion such as lifestyle, imagination, aspirations, passion and dreams. It also uses advertisements to show an indefinable â€Å"cool† element associated with every new innovation devices that they produce.The demand for Apple products will therefore inevitably be increased by bringing in new customers and increasing the desire of purchase. Another technique is to show that competitors such as Microsoft PCs and Blackberry phones are an inferior product. For example, Apple created the ad â€Å"Mac vs. PC (Deny or allow)† to indicate that it is worth paying higher price for a virus-free Mac then a Microsoft PC (Marketing minds, 2011). For cosmetic brand Cover Girl, one of their strategies is to create a slogan to facilitate brand recognition. This leads to product demand curve becoming more inelastic.Almost all firms create a unique slogan to bolster and augment its business branding. Cover Girl uses â€Å"Easy, Breezy, Beautiful, Cover Girl† as their slogan in advertisements. Moreover, they use celebrity endorsements including Rihanna, Taylor Swift, Jennifer O’Nell and etc. as the face of their brand. Cover Girl also has a $100,000 US contact with America’s next top model every season (the most global popular modeling reality TV show). Celebrity enforcements work in a way that consumers identify themselves with the celebrity in the advertisements, and are mostly likely to increase demand in targeted consumers (Wikipedia, 2011).Advertisements have both advantages and disadvantages towards the consumers and the company supplying the products/services. The advantages for consumers include alerting people to products/services that fulfills the niche requirements they have such as tastes, preference, lifestyle and etc. Moreover, consumers have better access to the prod uct/service information and guidance. On the other hand, disadvantages include overstating the effectiveness of the product/service and mislead the consumers to make bad purchasing decisions.It also creates dissatisfaction for some people as their income cannot afford the desired product. Advertising appeals can also affect people’s health by promoting alcohol and cigarettes. For companies that supplies the products and services, advantages include increasing the exposure and awareness of the new developed products/services to consumers. Increase sales and profit if advertising scheme is successful. The form of online advertising using YouTube and other video sharing websites decreases the costs of supply.However, disadvantage includes spending excessive money on celebrity endorsements or on AFL half-time broadcast with no significant profit gains (Akrani 2010). Successful firms have a good understanding in who purchases their products, why consumers purchase their products a nd what advertising strategy to utilize to influence consumers purchasing decision. From this report, it can be seen that companies use a variety of advertisement plans to increase the demand of their products/services as well as to reduce the elasticity of the products/services.By changing the demand curve with a rightward shift and with a steeper slope, the main goal that firms are trying to achieve is to increase the sales and profits. Some advertising strategies might induce disadvantages to consumers and suppliers, but with suppliers applying the most suitable strategy by research and evaluation, it is more likely that both parties will benefit from the advertising result. Reference Sloman, J, Norris, K & Garratt, D 2010, Principles of economics, 3rd edition, Pearson Australia, NSW Australia Acharyya, R & Mukherjee D 2003, ‘Advertisement and Markets’, Economic and political weekly, Vol. 8, No. 50, pp. 5236-5239 Erdem, T, Keane, MP & Sun, B 2008, ‘The impact o f advertising on consumer price sensitivity in experience goods markets’, Quant market economics, Vo. 6, pp. 139-176 Patti, CH 1977, ‘Evaluating the role of advertising’, Journal of advertising, Vol. 6, No. 4, pp. 30-35 Welker, J 2010, The role of advertising in determining price elasticity of demand, viewed 27 Sep 2011, http://welkerswikinomics. com/blog/2010/10/04/im-proud-to-be-a-canadian-and- i-like-beer/ Oak, M 2011, Famous commercial slogans, viewed 27 Sep 2011, http://www. buzzle. com/ articles/famous-commercial-slogans. tml Gladen, NR 2011, Advertising and persuasive strategies, viewed 28 Sep 2011, http://naomi- rockler-gladen. suite101. com/advertising-persuasion-techniques-a52647 Marketing Minds 2010, Apple’s branding strategy, viewed 28 Sep 2011, http://www. marketing minds. com. au/branding/apple_branding_strategy. html Wikipedia 2011, Cover Girl, viewed 28 Sep 2011, http://en. wikipedia. org/wiki/CoverGirl Akrani, G 2010, Advertising-Advertisi ng management features and benefits, viewed 29 Sep 2011, http://kalyan-city. blogspot. com/2010/07/5-ms-of-advertising-advertising. html