I Love Cooking Essay

In my life, I like to do lot of activities; those activities help me exercise and made me feel alive, and my favorite activity is cooking because cooking is very simple. I started to cook when I was about 10 years old, when I was home alone all by myself and I was pretty hungry, I just got some bread, some cheese and put it in a microwave oven for 30 minutes and made me a grilled cheese sandwich. Since then I had been cook my own food when I was home or I have a lot of free time, I . Cooking is my favorite activity because it is a way for me to reduce stress and I can be artistic about it and it never gets repetitive. First, it’s a great way for me to reduce stress. Cooking and eating always help me to reduce stress, when every time I got all upset or stressed up I can just cook something I want and eat it, the deliciousness of the food I cooked had help me to reduce stress, but it was after started cook good. And I can do it regardless of the weather. When it’s warm outside, I can fire up the grill. When it’s cold, I can use the stove top. Since I use cooking as a way to reduce stress, this is very important to me. Then I can be be artistic about cooking. To be real, I have no real artistic talent when it comes to drawing, painting or other things involve art. However, in the kitchen, I can use a variety of ingredients that add color and make the meals look as good as they taste. Also I can different kind of goods mix together to make my own original dish, but usually the original ones are Chinese food, sometimes I mix pasta with shrimps or broccoli once, those taste pretty well. And after I done, I can post my dishes online or bring to school to share with friends, it help to bond with my friends.. Finally, it never gets repetitive. One of the reasons people normally have problems keeping a activity is they usually get bored with it if they are doing the same thing all the time. But for me and cooking, I don’t have that problem because I can always change things up. Even if I’m making something I’ve made before, I can try a different spice or experiment with a different ingredient, like to cook squid with beef instead use some vegetables or cook shrimp with beans, mostly those some Chinese food recipes I made. Cooking had always been my favorite activity since I was a kid. It always a good way to reduce my stress, it help me bond with my friends with food I made, I always can be artistic when I cook and it can never get repetitive. Cooking is my favorite activity and I love it.

Should the Right to Assisted Suicide be Legal?

Persuasive Essay Should terminally ill patients have the right to doctor-assisted seclude? The right to assisted suicide Is an Important topic that concerns people all around the e united States. Debates go back and forth on whether or not a dying patient should continue to suffer or die to relieve all that pain. I think assisted seclude should be legal, because what If the person wants it, what if it makes them shriek from the pain.It's their body and they c loud do whatever they want to it and we can't control that. Terminal patients should be given the right to assisted suicide in order to end their suffering and pain, give them an option to De termini their own life and what they want to do with it, and it reduces financial problems of h capital care on their families. First off terminally ill patients have the fight to doctor assisted suicide because it can end their suffering and pain.Imagine being in a hospital for a long time, getting treatments, take inning medicine, and Jus t feeling like crap. The doctor says you don't have much time to live, wouldn't you Just want to end all the pain quicker? This spring, arrear old, Brittany Maynard learned that she had terminal brain cancer. After careful assessment of her prognosis s and ended life choices, she and her family reluctantly decided to move from their San Francisco Bay Area home to Oregon, that authorize death with dignity.

Moderator Essay

Learners are the main clients to every educator and therefore it is important that they are always motivated. In the olden days, educators were of the view that learners should somehow be inherently motivated, not aware of the role that they have to play in the motivation of the learners. There are certain factors that an educator needs to take into account in order to ensure that learners are motivated and the most important of it all is creating an environment which is conducive for learning. Motivation What is motivation? Motivation is the driving force that causes the flux from desire to will in life, it is the literal desire to do things. Learners do have the role to achieve set learning outcomes at school, however, as a n educator, I have the role of ensuring that they are motivated enough to achieve those set outcomes. Intrinsic Motivation Intrinsic motivation influences learners to choose a task, get energized about it and persuit until they accomplish it successfully regardless of whether it brings about immediate reward. This type of motivation is seen when learners actively seek out and participate in activities without having to be rewarded by materials or activities outside the learning task. Extrinsic motivation Extrinsic motivation is when learners are motivated by an outcome that is external or functionally unrelated to the activity in which they are engaged.  As an educator, I have to act the part by showing just how motivated I am to my learners even by the way I present my lessons or the type of teaching method that I use. Motivated learners are the type of learners who initiate actions, expend effort and persist in that effort. Ways to motivate learners Feedback Feedback motivates learners and encourages them. The feedback should be directed at the student actions and not their character. Feedback also helps learners to believe in themselves and their abilities, even appreciating things such as improved handwriting in a learner. Though feedback encourages learners, I must continue to show that I value effort more than ability. Grouping learners based on ability As an educator I should refrain from grouping that exclusively promotes ability. Grouping learners based on ability sometimes make learners think that an educator values ability exclusive of effort and this may cause learners to become demotivated. They will in turn see no value of the hard work they do. Alucia Mabunda student no 42740495 EDLHODM ASS 1 DUE 12/03/14 Promote co operation over competition Promoting co operation over competition is done by using co operative learning which is assigning learners of varying abilities , ethnicity, gender mix to small groups that pursue common goals together. On this level, I ensure that every member is given a role to play, either as a recorder, researcher, or a summarizer in order to foster the group’s goal. Teaching realistic goal setting Learners should believe that their efforts to learn and mastering new skills will not be in vain. This depends on how realistic their set goals are. Unreached goals may cause learners to doubt their ability and to approach learning tasks with lessened commitment to learning. Communication Communication is the transmission of an idea by someone referred to as the sender and the understanding thereof by another (receiver). Communication is perfect only when both the sender or receiver have the same understanding or interpretation of message. The communication process During this process, a purpose expressed as a message to be sent out is needed. This is the case when as an educator; I convey a message or give a lesson to students. The sent message passes between a source (sender) and a destination (receiver). The message is then encoded (converted to a symbolic form) and is passed by a way of some medium (channel) to the receiver who then translates (decodes) the message initiated by the sender. Effective communication Effective communication helps us better understand a learner’s or situations and it also enables us to resolve differences, build trust and respect and create learning environments where creative ideas, problem solving, affection and caring can flourish. These skills can better connect an educator with learners. An educator needs to understand that communication should be spontaneous rather than formulaic. When presenting a lesson as an educator, it should not appear or be presented as a speech that is read as it will have no impact. Effective listening Effective listening is the most important communication aspect. When an educator listens to learners, they can ; ï‚ · Feel heard and understood which can build a stronger and a deeper connection with educator ï‚ · Create an environment where every learner feels safe to express their ideas, opinions and feelings. ï‚ · Save time as learners will know that as a lecture I understand them ï‚ · Relieve negative emotion. The learners will be at ease knowing that they have been heard. In order to reach all objectives, an educator must focus on the learners when they speak, avoid interrupting them or being judgmental and lastly show interest when the learners are speaking. Alucia Mabunda student no 42740495 EDLHODM ASS 1 DUE 12/03/14 Nonverbal communication The way you look as an educator, move, react or listen to your learners tells them more about how you feel without saying so many words. As an educator I can also use facial expressions, postures and gestures in order to ensure that my message to learners goes across quite well. As an educator I can enhance nonverbal communication by using open body language, arms uncrossed, standing with an open stance and maintaining eye contact with the learners. An educator can use nonverbal signals that match up with their words, adjust nonverbal signals according to context. Interpersonal relations between learners and the educator Teaching is about relationships between the educator and the learner. An educator should be consistent in their behavior, be open and approachable to ensure a healthy relationship. Using humour, friendly greetings and non verbal supportive behavior may help improve such relations. A plan that emphasizes the prevention of misbehavior in human relations should be implemented. Teachers should work together with learners from a position of social equality. Authority is very important in the classroom though an educator should not plan rules without consulting the learners. Authority is essential but an educator should establish a less authoritarian working relationship with learners without losing control in the classroom. The best ways to promote good relations The teacher learner relationship in the classroom should be based on mutual respect and trust. This is achieved by educators being in close relationships with learners when making decisions that affect the class. Teachers and learners should work as a team to achieve predetermined goals and objectives of the lesson. When there’s a teamwork environment relationship between educator and learner, there is less hindrance and learners work harmoniously with others. This according to Deiro (2005, 10) is an example of influential relationship. Influential relationships are formed to create a challenge in one or both parties in the relationship. The teacher constantly modifies learner’s behaviours. The maintenance of discipline In order to have an environment that is conducive to learning, there should be a plan that enforces rules and regulations that are followed whereby learners are aware of what are expected behaviours from learners. Discipline is the practice of care and respect for others and the individual learner. It safeguards the rights of people who are exposed to uncooperative, aggressive or blocking responses by others. Discipline should not be constued as solely a clamp down of unruly, mischivious and disruptive  behavior but as a means of entering into a loving, caring and guiding relationship with learners. Discipline should be corrective and nurturing according to South African Schools Act , 84 of 1996 Section 11(2). Educators should not impose any form of punishment which is harmful to learners self esteem. ,physical punishment as well as emotional castigation should not be used. As an educator I can promote the development of self discipline. I can model true discipline ship for learners to emulate. My learners Alucia Mabunda student no 42740495 EDLHODM ASS 1 DUE 12/03/14 should be made to feel emotionally comfortable and physically safe so that the learners can develop self discipline which is referred to as intrinsic discipline and accountability in their actions. Educators have to create an environment which each learner is guided towards an attitude of caring and respect for other learners. As an educator I must work collaborately with the learners, this means recognizing learners as partners in education though by not allowing them to take control of the learning situation. My classroom discipline policy A classroom discipline policy is a system that allows an educator to express the behavior expected from learners as well as what they can expect from me as an educator. Why is it important to have a classroom policy ? A classroom needs a set of procedures to manage the array of activity that students create. As an educator, from time to time my expect actions and the learners action will conflict. It is important to review such expectations during the first days of school especially those that relate to discipline. A classroom code of conduct should be the first subject and learning outcome in a lesson plan. It will remain as the point of reference for both the educator and learner throughout the year. Steps to developing a classroom discipline policy. Establish expectations The expectations should be written down and shared in the classroom. It should include acceptable and unacceptable behaviours. Learners should also take part in discussing the listed behaviours. The list should be kept minimal to ensure effectiveness. Establish incentives or consequences Consequences should be positive, frequent and varied. Negative consequences should be logical and progressive. Furthermore I may add a system of how the learners can dig themselves out of a hole and lastly make it clear that certain behaviours will require special and immediate action which may even be suspension or sanction. Establish a method for giving students a constant stream of affirming and corrective feedback As an educator is should be able to show appreciation when learners are doing well and behaving as expected. Every positive behavior is an opportunity for feedback. Corrective feedback should be quick, clear and focused on the future. Conclusion Motivation is something that educators needs to instill in learner’s minds. When learners are motivated especially by their educator they feel confident that they will reach the set goals and objectives. A classroom is a place where learners spend atleast up to 7 hours in on a daily basis hence it should in all aspects feel like home though without learners forgetting the main reason for being there which is to learn. Learners prefer to an have an approachable educator with whom they can relate with. By maintaining a good learner educator relationship, they will without force be able to behave in the manner that they are expected to behave. This will save both the learner and the educator from conflict and time Alucia Mabunda student no 42740495 EDLHODM ASS 1 DUE 12/03/14 wastage. Communication is vital as all lessons resemble a message, being decoded either to the learner or educator. It’s important that both parties communicate effectively to create a sustainable positive atmosphere. Bibliography www.helpguide.org/effective communication EDLHODM Unisa Study guide SWGC school booklet Wws.edb.utexas.edu Alucia Mabunda student no 42740495 EDLHODM ASS 1 DUE 12/03/14 Question 2 2.1 Delictual liability – The scenario is that a player from Team Rebone has injured himself during a warm up session in an open field at JD Secondary School. The two parties which is the coach and the school are partly responsible for the incident. Conduct This refers to whether there was a conduct (something that was done or not done). On the case of the injured learner, the school made an omission whereby the school should have informed all the teams that they should only do their warm up on the designated soccer field areas and nowhere else. According to the scenario, we don’t see any coach of any of the present teams also trying to find out what arrangements should be made to accommodate the 6 teams present. Both the Coach for Team Rebone and the school are liable for the damage as they did not secure or check the area where the learners are rehearsing. Wrongfulness This refers to a conduct that is legal wrongful and not just something that is morally wrong. There is no proof of violation on any learners’ legal right . Although the school did not issue out any instruction not to use any other areas for training. The school never intended for anyone to get hurt. Fault The act that occurred or the accident should be the result of fault either intentionally or negligently. The coach and the school were however negligent since they failed to take steps that a reasonable person would have taken to guard against the possibility of harm or accident. The school did not foresee the harm. Causation This refers to the casual connection between the conduct of the school and the coach and the damage suffered. The injury did result from the actions of the school and the coach. They caused the damage due to their negligence. Damage/harm This refers to legal recognized damage and a learner has been injured so it is a serious damage. The negligent act on both parties are connected to the injury as had they informed the learners to use a safe place for practice, no one could have hit a rock. There is a real injury as we have learnt that the learner is bleeding. 2.2 Contributory fault. This is a doctrine of common law that if a person was injured in part due to their own negligence, the injured part will not be entitled to collect any damages from the other party who supposedly caused the accident. The learner in this case did not contribute to the accident in any way as all learners have someone who is their coach in whom they put their trust in. They also are required to take instructions from their appointed coach who is the one who initiated that the learners warm up in the back yard field therefore the learners obliged and unfortunately things did not go well. The responsible party here is the Coach of the team who omitted to check the safety of the field as an adult before the warm up session begun.

Leadership and management Essay Example | Topics and Well Written Essays - 2250 words - 1

Leadership and management - Essay Example Besides, the entire program should be tailored to be child-centered since they should be the main focus on the teaching and learning process. However, in order to achieve this, there should be an effective integration of early childhood education. This paper focuses on the role of integration as an important aspect of early childhood education. It is quite reflective, dynamic, inclusive and progressive to be adopted in the contemporary society (Gasper, M., 2009). The term integration, as used in the context of education, refers to the process of building collaborations and combining resources across the social, health, and educational in order to promote the wellbeing of learners. With the increasing demand for education, there need to be measures to ensure that different professionals involved in education provision should work as a team (Aubrey, C., 2011). Since schools act as agents of socialization in the society, they should be properly used to help in preparing children who can adequately comfortably be accommodated and be fruitful to the society upon a successful completion of their studies. However, in order to ensure that children are holistically prepared for this life, measures should be taken right from their time in the pre-school (Whalley, M.E., 2011). Therefore, there is a need to integrate the teaching and learning process. Meaning, all the stakeholders should be ready to collaboratively work as a team. If this happens, it will be easier for them to help their children to be adequately prepared in all spheres of life. As a matter of fact, education should be treated as a whole (Aubrey, C., 2011). When children are introduced to the appropriate social, religious and cultural aspects of their society, they will learn to understand and appreciate them from such a tender age. Therefore, they will eventually become informed people who have the right information about the dynamics of their society (Cleaver, H. et al., 2007). In this

Management Essay Example | Topics and Well Written Essays - 500 words - 36

Management - Essay Example use it maximises the â€Å"must† and â€Å"want† criteria, as well as having lowered uncertainty and risks through the lowest negative impact on the environment and employees, while Brand B is the second choice because it is satisficing in relation to the minimal criteria of â€Å"must† and â€Å"want.† Brand A is chosen because it has the most points when it comes to the â€Å"must† and â€Å"want† features and has the lowest risks involved. Brand A has the highest points for meeting the â€Å"must† features of maximum cost, being compatible with related equipment, availability of support services, and having no need for renovation. Aside from meeting the planned budget for the equipment, Brand A has the least negative effects on people and workplace because it is already compatible with resources and space, so it reduces costs for renovation and other physical changes at work that can disrupt everyday routine. In other words, it has the fewest risks of changing the status quo and creating conflicts that might be causes of resistance to changes. Brand A also meets the â€Å"want† features of safety, availability upon delivery date and not needing special training for its use. By being available, a plan for its future use can be set up. By not requiring special training, it has the least consumption of training resources and do not need to change work flows and other work habits. The next most important factors are pricing and flexibility, which Brand A meets. Brand A has a good price, unlike Brand C. Though there is more uncertainty with Brand A because the minimum years of service are not assured compared to other brands, it has the fewest negative effects on employees and the workplace. Brand A has safety features and it is compatible with existing equipment and space that Brand C does not have, for instance. Brand A requires no renovation for existing space and additional special training, which again means less uncertainty for workers. In addition, Brand A has

The Romantic Movement Essay Example | Topics and Well Written Essays - 1000 words

The Romantic Movement - Essay Example The lofty ideals of democracy asserted the value of individuals, regardless of class, and education. Of course, these values primarily applied to white males. In fact, tensions were building which cried out for creative release. Inequality, not equality was the rule for many, especially women and slaves. The clash of these realities with the idealistic rhetoric led writers to take extremes, championing individualism yet also seeing the darker sides of a fragmenting society (Woodlief). This is the important background within which all of the following writers worked. These writers made a lasting impact that we should all be grateful for. In the course of this essay I will briefly describe each of the following famous writers. Longfellow was one of the most famous poets of his age. He came to represent what was best about New England romanticism. One of Longfellow's main talents was romanticizing the past. He was very knowledgeable about American history and wrote poems that brought th e Revolution to life. Poems about people like Paul Revere and the poor Acadian girl Evangeline quickly became famous. He showed people the past in a way they had never seen it before, even if it was sometimes a bit sentimental. His work reached a large audience in his day. Like many Romantics, he recognized his calling from an early age, writing to his father as a boy: â€Å"I will not disguise it in the least... the fact is, I most eagerly aspire after future eminence in literature, my whole soul burns most ardently after it, and every earthly thought centres in it... I am almost confident in believing, that if I can ever rise in the world it must be by the exercise of my talents in the wide field of literature† (Arvin, 13). Bryant had a very long career, but much of his work was derivative of European writers. Unlike Whitman, who was wholly original and American, much of Bryant's work has not lasted as it was not much better than some of the minor British poets of the perio d. He did however, have a fan in Edgar Allen Poe, who once wrote of his work: â€Å"The rhythmical flow, here, is even voluptuous—nothing could be more melodious. The intense melancholy which seems to well up, perforce, to the surface of all the poet's cheerful sayings about his grave, we find thrilling us to the soul—while there is the truest poetic elevation in the thrill... the impression left is one of a pleasurable sadness† (Sova, 37). Harriet Beecher Stowe was one of the most popular and best selling authors of her day. She made her name with a singular novel—Uncle Tom's Cabin—which has been considered one of the most influential books ever written. In keeping with Enlightenment ideals, which were very prominent at the time, Stowe took on the issue of slavery, presenting a fully formed and human African American man as her novel's main character. She drew many of her ideas from things she had observed first hand in the America of the day. Dou glass was one of the first African American men of letters. He was an excellent chronicler of black life in America and became a prominent figure in the fight against slavery. He travelled the country giving speeches and explaining how all people should be equal, as one of the most prominent orators of his age (Gatewood). One element of romanticism especially espoused by him was to end corrupt hierarchies. He believed that by nature all people were

An Analysis of the Current Developments in International Advertising Coursework

An Analysis of the Current Developments in International Advertising Regulation and its Impact on International Marketing Strategies and Consumers across International Markets - Coursework Example oned in this regard, international marketing concepts have gained much appraisal in the current decade owing to its wealth creation abilities, reducing barriers of resource management. Nevertheless, it is a complex network and frames a multidimensional framework that needs continuous assessment and change management. The international marketing strategies are important in terms of attaining the goals of the organisation by increasing turnover. The current developments within the international advertising regulations have been creating a prominent effect on the operations of the international marketing. With the development of new strategies there are high chances of having an impact on the customer across international markets. In international marketing operations are involved with different strategies such as movement of variety of products from one country to another country for attracting more customers and expand the business internationally. Therefore, through international marketing organisation can increase the profit as well as enhance the brand name of the organisation (Yucel & Dagdelen, n.d.). The development of strategies has incorporated different challenges that are involved with the different challenges imposed by the global world. Due to the globalisation the competition in the i nternational market has been increasing, which can be a major flaw for developing international business. International marketing incorporates diversity in products for the customers as well as enhances consumer specifications towards consumptions of the goods. To meet the recent development incorporated within the field of international advertising regulation, the international marketing manager should posse’s knowledge about the concepts of conducting the same in an efficient manner. The managers of the organisation should have the knowledge of the process to meet with the needs of international marketing and focuses on the advertising method for promoting products

Ethics in a free market economic system Essay Example | Topics and Well Written Essays - 2000 words

Ethics in a free market economic system - Essay Example This is partly the concept of a free market is inextricably tied to capitalism which is an equally if not more abrasive topic. Essentially, â€Å"natural† market forces, and individual innovation as well as the underlying notion that hard work and ingenuity are rewarded by success drive a free market economy. The reason for the existence of businesses is to make a profit, ergo, successful business in the free market is bound to make the most profits irrespective of what they are dealing with or its effect on the community or even other business. The free market promoted competition which in turn provides the best possible products to customers at the most affordable price. Ideally, when a new product is launched, it starts off at a high price and then as competitors copy it the cost eventually reduces.While this paper does not offer an answer to the age-old question of the ethics of the free market economy; it will examine the various arguments that have been put forward suppo rting or disproving the assertion that the free market is an ethical and moral paradigm. A market can only be as ethical as the participants that ran it, ultimately it cannot exist in a vacuum and it is in most cases a reflection of a specific cultural environment. Far too little attention has been afforded to the connection between the free market and the totality of culture, in the most discourse on the subject, the fact that the market economy is depended on a framework of ethical presupposition is rarely ever addressed.

The Art of Cooking Rice Assignment Example | Topics and Well Written Essays - 1000 words

The Art of Cooking Rice - Assignment Example When measuring rice for cooking, one typically uses a cup for measurement. Decide on the number of cups to cook and then rinse the rice with ordinary water to rid it of starch and any other impurities. Common rice sold in the US is usually fortified with key vitamins and minerals (like iron and niacin), most of which will be washed away if the rice is soaked and washed prior to cooking (Smith and Dilday). However, soaking and washing rice will result in fluffier, lighter cooked rice, with fuller grain that doesn't stick. Either soak the rice in cold water for 30 to 60 minutes or wash the rice around two to three times or until the water is clear rather than cloudy. In washing rice, one technique would be to keep the water running on low while shaking the rice until the foggy white color turns to clean clear. When measuring rice for cooking, one typically uses a cup for measurement. Decide on the number of cups to cook and then rinse the rice with ordinary water to rid it of starch an d any other impurities. Common rice sold in the US is usually fortified with key vitamins and minerals (like iron and niacin), most of which will be washed away if the rice is soaked and washed prior to cooking (Smith and Dilday). However, soaking and washing rice will result in fluffier, lighter cooked rice, with fuller grain that doesn't stick. Either soak the rice in cold water for 30 to 60 minutes or wash the rice around two to three times or until the water is clear rather than cloudy. In washing rice, one technique would be to keep the water running on low while shaking the rice until the foggy white color turns to clean clear. Then, rinsed rice has to be placed in a standard pot. It is advisable to use a heavy pot rather than shallow pans or thinly lined pots because rice needs quite some time to cook and it has to cook evenly. If one uses a thin-lined pot, one would end up with burnt rice at the bottom and uncooked rice on top. Most people also just decide to use a rice cook er to make the job easier. Either way, make sure that the right amount of water is mixed in with the rice. The rule of thumb when cooking rice is usually two cups of water for every cup of long grain rice, one and a half cups of water for every cup of short grain rice, and one and one-fourth cups of water for every cup of sweet rice. These combinations yield three cups of cooked long grain rice, two and a half cups of short grain rice, and two cups of sweet rice, respectively (Compestine). Mixing in the right amount of water is essential to ensure that cooked rice is neither mushy nor gritty. Assuming that a rice cooker is not used, put the pot over a stove and bring the rice and water to a rolling boil over medium or high heat.

Research Paper on the BP Gulf Oil Spill Example | Topics and Well Written Essays - 4000 words

On the BP Gulf Oil Spill - Research Paper Example 2.1.4 Financial Implication of the Oil Spill 14 3 Chapter 3 15 3.1 Research Methodology 15 3.1.1 Research Framework 16 3.1.2 Data Collection 16 4 Chapter 4 17 4.1 Discussion and Findings 17 5 Chapter 5 18 5.1 Conclusion 18 5.2 Recommendation 19 5.3 Limitation 19 References 21 Appendices 23 1 Chapter 1 1.1 Introduction An oil spill is the accidental release of liquid petroleum hydrocarbon into the marine areas due to human negligence and is one of the major causes of sea water pollution. Despite the improved technologies to prevent crude oil spills in the marine environment the accidents continue to occur. The recent case of a large oil spill is the 2010 Deepwater Horizon incident in the Gulf of Mexico for which several companies were responsible to varying degrees and BP was the most prominent party to the incident. The worst oil spill U.S. faced before this Gulf Oil Spill was Exxon Valdez in 1989 in Alaska (Ramseur & Ramseur, 2011, p.1). On April 20, 2010, the oil drilling rig at Deepwater Horizon of BP was near completion when the uncontained release of oil and natural gas caused explosion resulting in the largest oil spill in U.S. waters and killing 11 people and injuring 15. Nearly 200 million gallons of oil was released into the sea over approximately 84 days. However the oil leak was discove red four days after the explosion when BP sent a team of experts to cover the source of leakage. This incident has charged BP with the clean-up costs, economic and natural resources’ damage costs, Clean Water Act (CWA) penalties etc probably leading to approximately $41 billion (Ramseur & Ramseur, 2011, p.1). The initial estimate of the oil spill was 1000 barrels per day which was later revised at up to 60,000 barrels per day (Hiles, 2011, pp.13). By the first week of May BP began the drilling of deep water intercept well half a mile from the leaking oil well. The attempt was to intercept the existing wellbore at around 16000 feet below the sea surface. The process was estimated to take 90 days. The oil slick was discovered to be drifting towards the Florida and Alabama coasts. Not to burn the oil was a decision made between polluted air and endangered sea life. Various measures were taken by the US Government and BP to contain the damage. The case gained worldwide attention and criticism of the policies and measures regarding the prevention of oil spills and protection of marine ecosystem. 1.2 Nature of the Issue The demand for energy has constantly grown leading gigantic efforts and big investments by the energy companies to locate new oil supplies. The Deepwater Horizon was a $365m offshore drilling unit where massive amount of oil was spilled due to two subsequent explosions in the summer of 2010. The incident affected the ecological environment of the Mexican Gulf and has directly harmed the Gulf fishing industry. The demand of the Gulf seafood has probably decreased due to changes in consumers’ perception about the spill (Upton, 2011, p.3). Many of the factors which are believed to have contributed to the BP disaster are technological and regulatory failures. Evidence suggests that the spill was an outcome of lack of proper oversight during the transition of rig oil from exploration to production. In the wake of such disastrous and rare eve nt, federal law-makers have unsuccessfully tried to address the causes and enact policies to guide the economic and environmental recovery of the Gulf region. President Obama issued a moratorium on the planned offshore drilling at the time of the incident. The moratorium banned the deepwater drilling activities in the Gulf region allowing only the existing production to continue. Many have criticized the Federal Government for taking such step without analyzing the exact cause of incident. However this step has served neither to address the principal cause of the accident nor aided in economic rehabilitation of the Gulf economy. It has been estimated that the loss of economic activity in US and Gulf of Mexico region is likely to be total lost output of $2769m and 12046 lost jobs (Appendix 1) (Mason, 2010, p.1). In this paper an in-depth research has been done to find out how the domestic and

Describe how water quality is determined Essay Example | Topics and Well Written Essays - 1000 words

Describe how water quality is determined - Essay Example Keywords: Water quality, guidelines, standards, contamination, pollutants, permissible limits, microbiological. Water Quality Standards Water is essential to life on this planet and its quality impacts both human beings and aquatic marine life (Anon., edugreen, n.d.). Pure water, fit for human consumption and other applications, is odorless, colorless and tasteless but these qualities are lost when contamination takes place. World Health Organization (WHO) has been the nodal agency for developing water quality parameters and recommending them for adoption by the different nations with appropriate modifications, through respective national agencies like the Environmental Protection Agency (EPA) of the US. WHO guidelines are only recommendatory in nature, and factors like socio-economic conditions, traditional usage practices, need to conserve water as a resource etc. play important role in the quality standards of water in each country ((Fewtrell and Bartram, 2001). To study the quali ty and lay down relevant parameters, water is broadly divided under three different usages for developing standards for each category - drinking water, wastewater for reuse and recreational water (Fewtrell and Bartram, 2001. pp.17-20). Contamination itself is caused by chemical, physical and microbiological factors. Hence quality standards are based on the matrix of water usage and the relevant contaminants. For example, permissible contamination in agricultural or recreational use water is significantly higher/different than that for human consumption. Thus, the pollutants and permissible limits for different water usages have been developed. Chemical contaminants are very many and include chlorine (as disinfectant), pesticides/herbicides (used in agriculture), toxic organic/inorganic chemicals from industry, soaps and other cleaning agents in domestic wastewater running into sewers, canals and river streams etc. (Excel, n.d.). WHO guidelines indicate the tolerable daily intake (TD I) limits for presence of different chemicals in water, beyond which it is considered unfit for consumption. In respect of genotoxic carcinogens, TDI is nil. For other chemicals, standards of maximum permissible concentration levels are developed for each end-product. While developing the guidelines and standards, verification by relatively easy chemical analysis methods either on spot or in laboratories was kept in mind for practical reasons. Physical contamination consists of suspended particles like sand, soil, clay, decaying vegetative matter, precipitated salts etc. apart from metals, dissolved salts and minerals. These contaminants give color, taste and odor to water, impacting quality of the end-products. Dissolved salts and minerals also discolor clothes when such water is used for washing. Multilayer filtration, water softening and demineralization processes help to reduce physical contamination of water. US-EPA recommends a limit of 500mg per liter or 500ppm for total diss olved salts (TDS) (Excel, n.d.). Individual permissible limits have also been laid down by EPA for heavy metals (toxic) like arsenic, mercury, cadmium, lead and silver. Microbiological contamination is the presence of pathogenic microorganisms like viruses, bacteria, protozoa and helminthes, and is usually caused by fecal matter ingress. WHO guidelines identified Escherichia coli (E.coli) for sampling and recommend a zero presence in a 100 ml sample and a presence in

Research Paper Essay Example for Free

Research Paper Essay Review of related literature and studies After the computer became popular to the people, the developers of schools website are taking years after. Only Derrick Meador quoted the â€Å"More and more homes across the country have internet access and having a school website that is up-to-date and well-organized is a great way to reach the school community.† He is also the author of â€Å"The Importance of School Website† sourced (www.teaching.about.com). In past years the proposal of school sites are limited to. Because it’s not affordable to have it only few can make. But now, lots of schools want to be part in the market. Related Reading Base on My reading, school site, is now important to this generation because more students are in advance when it came to studies. And more students want to study in online, because they don’t have time to go to school when it comes to the school class schedule. Related Literature Related Studies In conducting a school webpage, it helps the school to be part of school official site. Today  ¾ of universities and colleges has already webpage, they make their school more demand to the market i.e. the Far Eastern University (FEU), University of the Philippines (UP), De Lassalle State University (DLSU), Anteneo de Manila University (AdMU) they have their school website. It is easy for them that they can have more enrolee’s next semester. Today, the webpage of school is very important and it is the demand to the market even in abroad, the foreign nation schools is more focus in making school website. There is an advantage having an official webpage and today the Schools they have their proposal to make school sites. The people will inquire or visit through online and it is easy for them that they can inquire through online.

Mergers and Acquisitions in Pharmaceutical Industry

Mergers and Acquisitions in Pharmaceutical Industry Businesses grow externally by acquiring, or combining with, other ongoing businesses. When two companies combine, the acquiring company generally pays for the acquired business either with cash or with its own securities, and the acquired companys liabilities and assets are transferred to the acquiring company. A merger is technically a combination of two or more companies in which all but one of the combining companies legally cease to exist and the surviving company continues in operation under its original name. A consolidation is a combination in which all of the combining companies are dissolved and a new firm is formed. The term merger is generally used to describe both of these types of business combinations. An acquisition is also used interchangeably with merger to describe a business combination. 1.1 Types of Merger Mergers are generally classified according to whether they are horizontal, vertical, or conglomerate. A Horizontal merger is a combination of two or more companies that compete directly with one another. A vertical merger is a combination of companies that may have a buyer-seller relationship with one another. A conglomerate merger is a combination of two or more companies in which neither competes directly with the other and no buyer-seller relationship exists. 1.2 Form of Merger Transactions A merger transaction may be a stock purchase or an asset purchase. The acquiring company buys the stock of the to-be-acquired company and assumes its liabilities. In an asset purchase, the acquiring company buys only the assets (some or all) of the to-be-acquired company and does not assume any of its liabilities. Normally, the buyer of a business prefers an asset purchase rather than a stock purchase, because unknown liabilities, such as any future lawsuits against the company, are not incurred. 1.3 Joint Ventures Some companies who dont want to merge are choosing an option of joint ventures. In joint venture two (unaffiliated) companies contribute financial and/or physical assets, as well as personnel, to a new company formed to engage in some economic activity, such as production or marketing of a product. 2.0 Pharmaceutical MA Mergers are not new in the pharmaceutical industry; however, in last few years there is lot of heat at the level of pharmaceutical merger activity and many firms are using joint ventures and strategic partnerships to develop and market new products. The pharmaceutical industry is highly regulated, extremely complex, and filled with financial and economic challenges and points of interest. Finance managers in the industry are faced with many issues including; managed care, insurance, reimbursement, patents and generic competition, licensing, royalties, co-promotions, joint ventures, co-marketing rights, high risk and high cost research and development, parallel import issues, and international regulations. These issues need to be explored in an effort to understand the reasons for the industrys current structure and how that structure is driving increased consolidation through mergers and acquisitions. The pharmaceutical industry is by most standards a mature industry and highly profitable for those companies lucky enough to develop blockbuster medical treatments which are patent protected for lengthy periods to help companies recover their research and development investments. The pharmaceutical industry has experienced a high rate of MA activity in the 1980s and 1990s. Most of the leading firms in 2003 are the result of one or more horizontal mergers for example, GlaxoSmithKlines merger includes GlaxoWellcome and SmithKline Beecham; Pfizer is the combination of Pfizer, Warner-Lambert, and Pharmacia, which included Upjohn. 3.0 Reasons for MA To increase market share   To gain control of a blockbuster drug   existing or potential   To gain entry into a high growth therapeutic area   To enhance RD productivity   Access to new technology platform   To expand Geographic scope Patent expiration Pipeline Stuffing At pharmaceutical firms both large and small, profits are under constant pressure because blockbuster drugs that have made immense profits for many years eventually lose their patent protection and face vast competition from generic versions. In the U.S., generic drugs now hold between a sixty and seventy percent market share by volume. This puts pressure on large research based drug firms to develop new avenues for profits. One such avenue is partnerships with and investments in young biotech companies, but profits from such ventures will, in most cases, be slow to appear. Meanwhile, the major, global drug firms are investing billions in-house on biotech research and development projects, but new blockbusters are elusive. For example, Pfizer historically invested about $7.8 billion yearly on RD. That money is invested in carefully designed research programs with specific goals. As of early 2010, Pfizer had about 500 projects in development, with 133 of those in Phase I trials or beyond. Biologic drugs accounted for 27 projects under development, and they were part of the firms invest to win areas that focus on potential blockbuster drugs. Much of the future success for the worlds major drug companies will lie in harnessing their immense financial power along with their legions of salespeople and marketing specialists to license and sell innovative new drugs that are developed by smaller companies. There are dozens of exciting, smaller biotech companies that are focused on state-of-the-art research that lack the marketing muscle needed to effectively distribute new drugs in the global marketplace. To a large degree, these companies rely on contracts and partnerships with the worlds largest drug manufacturers. In addition to money to finance research and salespeople to promote new drugs to doctors, the major drug makers can offer expertise in guiding new drugs through the intricacies of the regulatory process. While these arrangements may not lead to blockbuster drugs that will sell billions of pills yearly to treat mass market diseases, they can and often do lead to very exciting targeted drugs that can produce $300 mi llion to $1 billion in yearly revenues once they are commercialized. A string of these mid-level revenue drugs can add up to a significant amount of yearly income. One of the most obvious reasons to merge or acquire is a shortfall in the RD pipeline. This was the position Glaxo faced in 1995 when Zantac, the worlds best-ever selling drug at the time was coming to the end of its lifespan. Following its timely acquisition of Wellcome, the company renewed its pipeline to create a substantial and innovative asset, which included drugs like Seroxat still in the global top ten seven years after the deal. Astra and Zeneca achieved geographic expansion and increased critical mass and, above all, shored up two increasingly vulnerable portfolios with their 2000 merger. 4.0 Risks of MA The payoff of growth resulting from a merger can be enormous for pharmaceutical companies. However, some statistics about mergers and acquisitions across industries and in general communicate the inherent risks in choosing to proceed with the integration of two different companies. Some of the researched statistics, noted in Pharmaceutical Executive in January 2001, are as follows: 75% of large mergers fail to create shareholder value greater than industry averages Productivity drops 50% following the announcement of a merger Leadership attrition soars to 47% within three years following a merger Employee satisfaction drops 14% following mergers 80% of employees feel senior management cares more about economics than about product quality or people 5.0 History of Pharmaceutical MA In 1927, Merck merged with Powers-Weightman-Rosengarten, which used to produce antimalarial quinine. In 1959, Johnson Johnson acquired McNeil laboratories and added Tylenol to its product list. In 2000, Pfizer acquired Warner- Lambert Company and Lipitor was added to Pfizers portfolio.The trend continues till today with Sanofi and Aventis and last year, we saw mega mergers like Pfizer acquired Wyeth for $68 billion and after six weeks of the mega merger, Merck acquired Schering Plough for $41.1 billion. Moreover, Roche inked a deal of $47 billion deal with Genentech and small player Biotech heavyweight Gilead (GILD) also paid $1.4 billion for CV Therapeutics (CVTX). 5.1 Merck and Schering-plough Merger Merck has entered into a definitive merger agreement with Schering-Plough. According to the agreement, Merck and Schering-Plough has combined, under the name Merck, in which the surviving entity is Schering plough and because of that the merger is known as reverse merger transaction. This transaction valued at approximately $41,100 million ($41.1 billion) payable in cash and stock. Under the terms of the agreement, Schering-Plough shareholders receive 0.5767 shares and $10.50 in cash for each share of Schering-Plough. Each Merck share will automatically become a share of the combined company. In the merger, Merck shareholders own approximately 68% of the combined company, and Schering-plough shareholders own 32%.The aggregate consideration will be comprised of a combination of approximately 44% cash and 56% stock. This merger had benefited Merck in several ways. It added up to 18 products in Mercks pipeline. This merger is structured in an unusual manner, this is generally done for tax saving purposes but here is some other reason. Schering Plough and Johnson and Johnson has contract over the sale of Ramicade and Sympony. The contract said that if ownership of any of the company changes then the other company is entitled for both the products but as the merger is reversely structured and Schering Plough is the surviving corporation the chances to breach the contract is less; though the surviving corporation as the name Merck . Then also Johnson Johnson has filed for arbitration over the contract. The legislation is still in the process and Merck is having the advantage of both the products. 5.2 Pfizer and Warner-Lambert merger Pfizers hostile bid for Warner-Lambert resulted from Warner-Lamberts attempt to merge with American Home Products. Actually, Pfizer was not looking at taking over Warner-Lambert and was happy with them as an independent company. However, Warner-Lamberts actions put the company at play. The result of the hostile merger resulted in Pfizer as the clear leader of the two companies. The difficult merger included the trading of stock for stock and the breaking up of the other deal. Warner-Lambert was also happy as an independent company. However, even though the merger was hostile, Warner-Lambert did seem to like Pfizers products, reputation, and values. Prior to this merger, basically all of the industry mergers of the past decade failed to increase, or even maintain, market share and value. As a result of ongoing productivity initiatives and cost savings from the Warner-Lambert integration, Pfizers operating margin has improved more than eight full percentage points since 1995. This is o ne of the best performances in the industry. 5.3 Sanofi-Aventis Merger On January 26, 2004, Sanofi-Synthelabo announced an unsolicited exchange offer for shares of Aventis Pharmaceuticals. They offered fifty five billion dollars, or forty-seven billion euros for Aventis shares. This offer price came along with estimation that they could create two billion dollars in synergies by combining the two firms. They also reaffirmed that the offer was based on the total portfolio, and that they didnt intend on divesting any products that didnt have any anti-trust conflicts. The Supervisory Board of Aventis unanimously rejected the bid from Sanofi responding that it was not in Aventis shareholders and employees best interest to allow Sanofi to acquire Aventis shares. French newspapers buzzed with rumors that several firms might step up and try to be a white knight to Aventis. Those firms included Johnson and Johnson, Pfizer, and Novartis. Sanofis management was confident that they would not have to increase their offer for Aventis since most firms would not be in a position to merge with Aventis. It was also rumored that if Sanofi was not successful in buying Aventis, that they would be subject to an acquisition from another firm. Glaxo was rumored to be interested in buying Sanofi for their pipeline. Aventis had been repeatedly rejecting the offer from Sanofi arguing that the bid is severely undervaluing their company. Aventiss management believed that they were better off as a stand-alone firm so that they can focus on organic growth. Aventiss chief executive, Igor Landau, openly disputed the offer from Sanofi saying that they would have to improve the bid by at least forty or fifty percent to make Aventis interested. However, Aventis tried to find a white knight to enter into a friendly merger with to fend off Sanofi. The potential white knight that showed the most interest was Swiss drug maker Novartis Pharmaceuticals. Novartis said that they would be interested in entering merger negotiation with Aventis, if the French government would remain neutral. Sanofi wasnt too concerned about any white knight scenarios being that they had the support from the French government. In late April, Novartis agreed to enter into talks with Aventis regardless of the French governments public opposition to a Swiss firm ruining their chances for a French national champion. Rumors were circulating that Novartis was prepared to offer a bid of up to eighty-three billion dollars, or seventy billion euro. This would be a significant improvement for the shareholders compared to the Sanofi offer. These rumors caused the French government to encourage talks between Sanofi and Aventis board members. Finally on April 26, Aventis accepted an improved bid from Sanofi to create the third largest drug company in the world. The improved bid is valuing Aventis at sixty-four billion dollars, or fifty-four billion euros. The improved stock and cash offer was approximately a fourteen percent increase from the original takeover offer. This is the conclusion to three-month takeover battle between these two companies. Aventis has been trying to defend their company against Sanofi for the past three months. They both entered into a cooling off period after three months of publicly sniping at each other and filing lawsuits. On April 27 the European Commission approved the planned merger, followed by the Federal Trade Commissions approval on July 29. By early August it was known that the tender offer had been a success leading to the birth of Sanofi-Aventis on August 20. 6.0 Ten-Year Data on Pharmaceutical Mergers and Acquisitions During the 10 years ended December 31, 2009, a total of 1,345 mergers and acquisitions of pharmaceutical assets and pharmaceutical companies were announced, with disclosed prices totaling more than $694 billion, according to DealSearchOnline.com. GlaxoSmithKline was responsible for the largest of the pharmaceutical mergers and acquisitions. GlaxoWellcome announced a $74 billion merger with SmithKline Beecham in 2000, resulting in the entity now known as GlaxoSmithKline. Pfizer, Inc. announced two of the largest pharmaceutical mergers and acquisitions of the decade, including its $68 billion acquisition of Wyeth, Inc. in 2009 and its $56 billion acquisition of Pharmacia Corporation in 2002. Five of the pharmaceutical companies that were acquired in the past 10 years posted revenues in the tens of millions at the time of acquisition: SmithKline Beecham, Wyeth, Aventis, Pharmacia and Schering Plough. Further, in all but one of the 55 largest pharmaceutical mergers and acquisitions announced during the past decade, each of which is valued at a price exceeding $1.5 billion. Most of the 25 largest pharmaceutical mergers acquisitions announced in the past 10 years feature an acquirer that made five or more deals during the decade ended December 31, 2009, including Pfizer. In addition to Pfizer, these pharmaceutical acquirers include Abbott Laboratories, Johnson Johnson, Bristol-Myers Squibb and Teva Pharmaceutical Industries. Teva Pharmaceutical acquired Barr Pharmaceuticals for $8.96 billion in 2008 and Teva Pharmaceutical acquired Ivax Corporation for $7.96 billion in 2005. Abbott Laboratories acquired Solvay Pharmaceuticals for $7.6 billion in 2009 and Abbott Laboratories acquired Knoll Pharmaceutical for $7.2 billion in 2000. Johnson Johnson acquired Pfizers consumer health care unit for $16.6 billion in 2006 and Johnson Johnson acquired ALZA Corporation for $12.3 billion in 2001. Three of the top 25 pharmaceutical mergers and acquisitions announced in the past decade were announced during 2009, In addition to Pfizers acquisition of Wyeth and Abbott Laboratories acquisition of Solvay Pharmaceuticals, 2009 saw Merck Co.s acquisition of Schering-Plough Corporation for $41.1 billion. The mega-deals that comprise the top 25 pharmaceutical mergers and acquisitions of the past decade were announced at the rate of one or two per year from 2000 to 2004, but from 2005 to 2009 increased to the rate of three to four per year. Other notable deals announced in 2000 through 2009 include Sanofi-Synthelabos $65.5 billion acquisition of Aventis in 2004 and Bayer AGs $21.5 billion acquisition of Schering AG in 2006. Pharmaceutical Mergers and Acquisitions, 2000 to 2009 Year  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Dollar Total  Ã‚  Ã‚  Ã‚  Ã‚   Number of Deals 2000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $97,424,934,321  Ã‚   41 2001  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $27,749,309,161  Ã‚   87 2002  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $66,093,147,595  Ã‚   147 2003  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $23,625,371,126  Ã‚   173 2004  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $95,213,138,700  Ã‚   171 2005  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $46,553,632,500  Ã‚   128 2006  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $74,806,033,300  Ã‚   138 2007  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $71,600,790,685  Ã‚   180 2008  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $40,664,107,740  Ã‚   140 2009  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $147,237,047,186   140 10-Year Total   $690,967,512,314   1,345 Its been a busy decade for pharma dealmaking. During the 10 years that ended Dec. 31, 2009, a total of 1,345 mergers and acquisitions of pharmaceutical assets and companies were announced, with disclosed prices totaling more than $694 billion, according to DealSearchOnline.com. The biggest deal: GlaxoWellcomes $74 billion merger with SmithKline Beecham in 2000 that created GlaxoSmithKline. That year, pharma did more than $97 billion worth of deals. 7.0 Future of MA from CEO perspective    Former Schering-Plough Corp. Chief Executive Officer Fred Hassan, who presided over the companys $41.1 billion sale, last year, said he expects to see more consolidation in the pharmaceutical industry. Large drugmakers will need to merge in order to fund expensive, complex areas of research, such as Alzheimers disease. Smaller companies also will be forced to sell themselves as they run out of cash in the tight credit markets. One reason deals are necessary is because the innovation investments are becoming larger and larger and it makes it easier when people can combine their resources to make the big, deep bets that you need to make for difficult diseases, Hassan said. That is why you are going to see more of these deals. 8.0 Top MA activity in 2010: While things have cooled off a bit in big pharma, there is still some major acquisition action going on in 2010. Though year 2010 was not of big mergers but there were still some MA activity have seen. List of 2010 MA is shown in table 3. 8.1Teva- Ratiopharm Teva, the generics giant bought Ratiopharm for just under $5 billion, beating out  Pfizer  and Actavis for the German company.  Ratiopharm is Germanys second largest generics producer and the sixth largest generic drug company worldwide. The Ratiopharm purchase marks the biggest takeover in the generic drugs market since Teva bought Barr Pharmaceuticals for $7.46 billion in 2008. The combined entity will hold the leading market position in 10 European markets, including the U.K., Hungary, Italy, Spain, Portugal and the Netherlands, as well as a top three ranking in 17 countries, including Germany, Poland, France and the Czech Republic. Teva also expects its sales to nearly double in Canada as a result of the deal. Shlomo Yanai, Tevas president and CEO, said during an investors call that the acquisition was key component in its 2015 strategy. By that time, the company expects $31 billion in revenue and $6.8 billion in net income. Pfizer had been very interested in Ratiopharm, but wasnt prepared to put significantly more than 3 billion on the table, according to the  Wall Street Journal,  citing sourcesSources say that Pfizer might cast its eye on Stada, another German generics maker. Stadas stock shot up 2 percent to an 18-month high after news of the Teva-Ratiopharm deal broke, according to  Reuters. 8.2 Merck-Millipore Merck completed the acquisition of life science company Millipore on Feb. 28.   Millipores products and services are used for drug discovery, process development and drug manufacturing. Merck acquired Millipore for approximately $7.0 billion.The companies decided on a price of $107 that was paid in cash per share for Millipores common stock.   Table 1: Top 20 MA deals since 2000 Rank Partners Date Value, US$m 1 Pfizer Warner Lambert Feb 00 $90,000 2 Pfizer Wyeth Jan 09 $68,000 3 Sanofi Aventis Apr 04 $65,000 4 Pfizer Pharmacia Jul 02 $60,000 5 PG Gillette Jan 05 $57,000 6 Roche Genentech Jul 08 $46,800 7 Merck Schering-Plough Mar 09 $41,000 8 Boston Sci. Guidant Dec 05 $27,000 9 Bayer Schering AG Mar 06 $21,500 10 Dow Rohm Haas Jul 08 $18,800 11 JJ Warner Lambert Jun 06 $16,600 12 AstraZeneca MedImmune Apr 07 $15,600 13 Amgen Immunex Dec 01 $14,800 14 Schering-Plough Organon Mar 07 $14,500 15 Merck KgaA Serono Sep 06 $13,300 16 Novartis Alcan Apr 08 $11,000 17 Fisher Sci. Thermo Elec. May 06 $10,600 18 JJ Alza Mar 01 $10,500 19 General Elec. Amersham Oct 03 $9,500 20 Takeda Millennium Apr 08 $8,800 Table 2: Top MA deals 2009 Rank Partners Date Value, US$m 1 Pfizer Wyeth Jan 09 $68,000 2 Roche Genentech Mar 09 $48,000 3 Merck Schering-Plough Mar 09 $41,000 4 TPG IMS Health Nov 09 $5,200 5 GSK Stiefel Apr 09 $3,600 6 Dainippon Sepracor Sep 09 $2,600 7 BMS Medarex Jul 09 $2,400 8 Sanofi-Aventis Chattem Dec 09 $1,900 9 Watson Arrow Group Jun 09 $1,750 10 Varian Agilent Jul 09 $1,500 11 Gilead CV Therapeutics Mar 09 $1,400 12 Abbott Adv. Med. Optics Mar 09 $1,300 13 JJ Cougar May 09 $970 14 Lundbeck Ovation Feb 09 $900 15 Onyx Proteolix Oct 09 $850 Table 3: Top MA deals 2010 Rank Partners Date Value, US$m 1 Novartis/Nestle Alcon Aug 10 $28,300 2 Sanofi Genzyme Aug 10 $18,500 3 Merck KgaA Millipore Feb 10 $7,000 4 Teva Ratiopharm Mar 10 $4,925 5 OSI Astellas May 10 $4,000 6 Reckitt SSL Jul 10 $3,900 7 NBTY The Carlyle Group Jul 10 $3,800 8 Abbott Piramal May 10 $3,700 9 Pfizer King Oct 10 $3,600 10 Grifols Talecris Jun 10 $3,400 11 Biovail Valeant Jun 10 $3,300 12 Celgene Abraxis Jun 10 $2,900 13 Covidien ev3 Jun 10 $2,600 14 Crucell JJ Sep 10 $2,300 15 McKesson US Oncology Nov 10 $2,000 16 Wuxi C. River (term.) Apr 10 $1,600 17 Cardinal Kinray Nov 10 $1,300 18 Aspen Sigma (term.) May 10 $1,240 19 Qualitest Endo Sep10 $1,200 20 Inventiv Thomas H Lee May 10 $1,100 21 3M Cogent Aug 10 $943 22 Boehringer Ing. SSP Feb 10 $913 23 BMS ZymoGenetics Sep 10 $885 24 Perrigo PBM Holdings Mar 10 $808 25 Avid Eli Lilly Nov 10 $800

Reasons For Prison Population Increase

Reasons For Prison Population Increase Prisons all over the world are experiencing an increase in population each day. This can be blamed on the increasing rate of crime especially non violent crimes. The recent advancement in technology has led to increased crimes especially since criminals do not need to leave their houses to commit a crime. The internet has become a widely used utility for cyber crimes that just require an internet connection, as well as hacking skills. Such criminals are encouraged to commit such crimes by the fact that they do not need to hurt anybody, or murder anybody to steal. Drug offenders comprise of the biggest percent of the prison population especially in the US. According to DAmico (2013), the US houses the biggest population in its prisons compared to other nations. The growth in the population over the last 40 years can be attributed to the war on drugs. Drug prohibition leads to an increase in violent crimes through the formation of cartels and gangs. The impact of high population growth in prisons presents a rising incarceration budget in all countries. This paper will discuss the causes of population increase in prisons and outline measures that can be taken to incarceration. Increases in expected time served Increase in the time that offenders serve in prison is one of the major causes of population increase in prisons all over the world. Changes in the time served by drug offenders contribute to about of the total increase. Authorities have revised the prison terms to include longer time as an effort to deter other people from committing the crime (Carrabine, 2004, p.23). The loss of freedom, in addition to monetary fines that are imposed on offenders serve to discourage prisoners from committing the crime again. One of the ways of making this method effective is to increase the term for a specified crime. Such an increase has resulted into longer stays for prisoners thus leading to an increase in the population. High conviction rates Conviction rate refers to the number of convictions that a government or prosecutor makes compared to total number of cases that are filed. In a majority of nations, an arrest is usually followed by a court proceeding against the person arrested. Arrestees are aligned in court in order to determine whether or not the person should be convicted. The conviction rate thus represents the frequency of arrests that lead to conviction in relation to the total arrests during a specific time. Conviction rates vary from one country to another or from one judicial system to the other. Some countries publish different conviction rates for drug offenses, kidnapping, traffic offenses and cyber crimes among others. Over time, conviction rates have increased in most nations. Increase in conviction rates occurs as a result of an increase in budgetary allocations to judicial systems. Sufficient budget allows for an increase in staff resulting in an increase in the number of cases presented to court for sentencing. This increases the number of successful convictions. As a result, the population of prisons increases. High conviction rate accounts for about a quarter of the total increase. Higher rates of sentencing contribute to an increase in prison population. Sentencing rate refers to the rate at which arrested persons are sentenced by a court compared to the number aligned before the court. In most judicial systems, the proportion of offenders who received court imposed sentences has increased. The increase pertains to most offenses such as fraudulent property offenders, drug offenders and non regulatory property offenders. Increase in law enforcement An aggregate increase in law enforcement activities has also contributed to the expansion of prison populations. Enforcements trends vary across the various types of offenses, and the duration. Authorities all over the world have stepped up their enforcement activities in order to enforce law and order. This factor contributes to about 5 percent of the total increase. In countries such as the US, the heightened immigration authority has contributed heavily to the increase. Weapon offenses such as possession of a firearm illegally have also led to higher number of inmates. This is as a result of a higher investigation rate, as well as federal arrests. High recidivism rate Recidivism refers to the act of a person repeating a behavior that is undesirable or illegal after efforts to train the person on how to extinguish such a behavior, or after the person has experienced negative consequences as a result of that behavior. In criminology, the term refers to the re arresting of offenders after committing the same crime that got them in prison. Criminal recidivism is related to psychopathy. The psychopathy refers to an uninhibited gratification mostly common in criminals, aggressive or sexual impulses, as well as the inability to learn from ones past mistakes. Studies have shown that individuals suffering from this disorder gain gratification from antisocial behaviors and often lack remorse for such actions. Recidivism rate thus refers to the rate at which offenders who have gone through the prison correction system are arrested again for the same offense. The most common cases of recidivism involve cases related to drunk driving, drug offenses and cyber crimes among others (Haugen and Musser, 2009, p.120). Increasing rates of recidivism has contributed to the increase in prison populations. Violating or unsuccessfully completing community supervision One way of correcting offender is by imposing community service correction method. This method involves offenders reporting to a given community service task for a specified period of time. This method is intended to keep the offenders occupied, as well as deter them from committing the crime again. This method is lenient compared to prison sentences since the offender is not denied the freedom of movement. The offender can either serve a specified time in prison before serving the community, or serve the entire term serving the community depending on the age of the offender and the offense. However, serving community does not guarantee ones freedom since the offender is expected to attend to the duties at the specified time without failure. In order to ensure that offenders perform the duties as directed, each offender is assigned a supervisor who ensures that the community service is done as directed. Any violations are reported to the court, and the consequences go as far as imprisonment. An increase in the rate of violations regarding to community service mainly results in imprisonment (McShane, 2008, p.86). This in turn results to an increase in the population of inmates. Harsher penalties for certain types of offenses In a bid to decrease the rate of certain offenses, judicial systems have opted to impose harsher sentences on offenders. Such crimes include drug offenses, immigration offenses and homicide among others. Offenders committing such crimes stay longer in prison as a measure to deter them from committing the same crime in future, as well as discourage others from committing the same crime. The longer stay in prison means that at any one time, the number of inmates will always be high. The war on drugs has been intensified in most countries around the world. The police have received higher budgetary allocations in order to curd drug offenses among others. They have also increased their investigations on such issues, as well as the number of suspects arrested for the same. The judicial system has contributed to the war by imposing harsher sentences on offenders. Convicted inmates serving a greater portion of their sentences in prison Reforms in the criminal justice system have also contributed in a significant rise in the number of prisoners. This especially refers to the reforms that have resulted in prisoners serving a bigger portion of their sentence term in prison. Under such reforms, the offender spends more time in prison as a measure to deter them from committing the same offense again in the future. The time spent on community service is relatively small. As much as this has led to efficient correction systems, it has resulted in population increase leading to overcrowding in prisons. Poor planning and inaccurate population projections Inaccurate projection of inmates population has resulted in poor planning that has seen population in prisons increase. Lack of proper planning has resulted in overcrowding in prisons, one of the major impacts of population increase. Poor planning has also provided inaccurate data on community correction options. Policy makers have failed to make effective policies on community correction so as to distribute the number of offenders in both systems depending on the offense. This has caused a big proportion of offenders spending their entire term in prison, whereas they could be corrected by use of community correction methods. Measures to reduce incarceration Incarceration refers to the detention of an offender in prison as a punishment for a crime committed. Different judicial systems have different laws that govern the process of incarceration. Incarceration serves four significant purposes. First, it isolates criminals in order to deter them from committing more crimes. Secondly, it serves as a punishment for committing the offense. Thirdly, incarceration serves to deter other people or criminals from committing the same offense. Lastly, it rehabilitates the criminals into productive members of the society. Increase in incarceration impacts directly on population in prisons, which on the other hand has a direct effect on congestion. Reduce laws governing nonviolent crimes According to Treadwell (2006) the current treatment of non violent crimes has greatly increased incarceration in most countries. In some states such as California, the penalty for both minor and non violent offenses ranges from 5 years to life imprisonment (Clear and Cole, 1990). The result is a big percent of prisoners are minor offenders who can use community correction measures. These laws are extremely strict on minor offenders and lead to increasing number of inmates. The best way to handle such crimes is to devise effective community correction methods that do not involve imprisonment. Employment policies Studies have shown that more than half of the prison population consists of people earning below a dollar. Most countries especially the developing countries are characterized by high rates of unemployment. This in turn leads to increased crime as a way of sustaining oneself. Studies have shown that about 70 percent of offenders admit that they were unemployed at the time of the arrest (Guess and Farnham, 2000, p.117). The contribution of high rates of unemployment can be addressed through effective policies on employment. The policies should aim at creating jobs for all citizens in a country, as well as providing incentives for self employment opportunities. This will reduce the rate of unemployment buy providing jobs to would be offenders. This in turn will reduce incarceration. Eliminate profit making prison companies In some nations, US for instance, the criminal justice systems use the services of privately managed prisons, in addition to the government managed prisons. Such companies rely on high incarceration rates for higher profits. The demand of such private facilities is caused by among others, high crime rate, relaxation of law enforcement efforts. All these factors are beyond the control of the private prison facilities. Reducing the demand of these facilities can reduce the rate of incarceration (Petrella, 2013). This can be achieved through a change of sentencing patterns to reduce the number of prison inmates through alternative correction methods. Prison education programs Research has shown that effective prison education programs can reduce the rate of recidivism. In the previous section, recidivism has been identified as a cause of population increase in prisons. An effective education program can reduce the rate at which offenders are re arrested for the same crime. Such an educational program equips inmates with skills that can be applied after they are released from prison (Jacobson, 2005, p.76). This will be effective in reducing recidivism in prisons, and thus reduce incarceration. Conclusion Most countries have been experiencing an increase in the population of inmates mostly due to the nature of their criminal justice systems, increase in conviction rates, an increase in recidivism and increase in law enforcement activities. This has resulted in overcrowding and a strain of facilities and budgetary allocations for the prison departments. Curbing the increasing incarceration can reduce the population burden in many prisons. This can be achieved by implementing effective prison education programs, reducing sentence for minor offenders and enforcing effective employment policies in order to increase employment opportunities.

Important Role of Women in Homers Odyssey Essay example -- The Role o

   For the Greeks, Homer's Odyssey was much more than just an entertaining tale of gods, monsters, and men, it served as cultural paradigm from which every important role and relationship could be defined.   This book, much more so than its counter part The Iliad, gives an eclectic view of the Achean's peacetime civilization.   Through Odyssey, we gain an understanding of what is proper or improper in relationships between father and son, god and mortal, servant and master, guest and host, and--importantly--man and woman.   Women play a vital role in the movement of this narrative.   Unlike in The Iliad, where they are chiefly prizes to be won, bereft of identity, the women of Odyssey are unique in their personality, intentions, and relationship towards men.   Yet, despite the fact that no two women in this epic are alike, each--through her vices or virtues-- helps to delineate the role of the ideal woman.   Below, we will show the importance of Circe, Calypso, Nausicaa, Cly taemestra, and Penelope in terms of the movement of the narrative and in defining social roles for the Ancient Greeks. Before we delve into the traits of individual characters, it is important to understand certain assumptions about women that prevailed in the Homeric Age.   By modern standards, the Ancient Greeks would be considered a rabidly misogynistic culture.   Indeed, the notoriously sour Boetian playwright Hesiod-- who wrote about fifty years before Homer-- proclaimed "Zeus who thunders on high made women to be an evil to mortal men, with a nature to do evil (Theogony 600)."   While this view may have been extreme even for the Greeks, they were convinced of the physical and intellectual inferiority of women.   Thus, they believed that it was better for all--... ...ocial structure of a defunct culture that was just as complex, if not more complex, than our own.   It defined and sustained Greek society for hundreds of years; much like the Bible once did in Christian nations.   Yet, despite its archaic nature, The Odyssey remains fresh two and a half millennia after its conception.   Homer's world has woven the fantastic together with the ordinary in such a way that it will never fall apart.   In a significant sense, The Odyssey is immortal.    Works Cited: Fagles, Robert. The Odyssey.   New York, NY: Penguin Books, 1996. Katz, Marilyn.   Penelope's Renown. Princeton, NJ: Princeton University Press, 1991 Hesiod.   "Theogony."   Perseus. Web. 24 Mar. 2015 http://www.perseus.tufts.edu/hopper/text?doc=Perseus%3Atext%3A1999.01.0130 Morford, Mark.   Classical Mythology.   5th edition. White Plains, NY: Logman, 1995.    Important Role of Women in Homer's Odyssey Essay example -- The Role o    For the Greeks, Homer's Odyssey was much more than just an entertaining tale of gods, monsters, and men, it served as cultural paradigm from which every important role and relationship could be defined.   This book, much more so than its counter part The Iliad, gives an eclectic view of the Achean's peacetime civilization.   Through Odyssey, we gain an understanding of what is proper or improper in relationships between father and son, god and mortal, servant and master, guest and host, and--importantly--man and woman.   Women play a vital role in the movement of this narrative.   Unlike in The Iliad, where they are chiefly prizes to be won, bereft of identity, the women of Odyssey are unique in their personality, intentions, and relationship towards men.   Yet, despite the fact that no two women in this epic are alike, each--through her vices or virtues-- helps to delineate the role of the ideal woman.   Below, we will show the importance of Circe, Calypso, Nausicaa, Cly taemestra, and Penelope in terms of the movement of the narrative and in defining social roles for the Ancient Greeks. Before we delve into the traits of individual characters, it is important to understand certain assumptions about women that prevailed in the Homeric Age.   By modern standards, the Ancient Greeks would be considered a rabidly misogynistic culture.   Indeed, the notoriously sour Boetian playwright Hesiod-- who wrote about fifty years before Homer-- proclaimed "Zeus who thunders on high made women to be an evil to mortal men, with a nature to do evil (Theogony 600)."   While this view may have been extreme even for the Greeks, they were convinced of the physical and intellectual inferiority of women.   Thus, they believed that it was better for all--... ...ocial structure of a defunct culture that was just as complex, if not more complex, than our own.   It defined and sustained Greek society for hundreds of years; much like the Bible once did in Christian nations.   Yet, despite its archaic nature, The Odyssey remains fresh two and a half millennia after its conception.   Homer's world has woven the fantastic together with the ordinary in such a way that it will never fall apart.   In a significant sense, The Odyssey is immortal.    Works Cited: Fagles, Robert. The Odyssey.   New York, NY: Penguin Books, 1996. Katz, Marilyn.   Penelope's Renown. Princeton, NJ: Princeton University Press, 1991 Hesiod.   "Theogony."   Perseus. Web. 24 Mar. 2015 http://www.perseus.tufts.edu/hopper/text?doc=Perseus%3Atext%3A1999.01.0130 Morford, Mark.   Classical Mythology.   5th edition. White Plains, NY: Logman, 1995.   

Free Essays on The Stranger (The Outsider): Freedom and Death :: Camus Stranger Essays

Freedom and Death in The Stranger (The Outsider)  Ã‚      In The Stranger (The Outsider), as in all Camus’ works, Camus’ views on freedom and death – one dependent on the other – are major themes. For Camus, freedom arises in awareness of one’s life, the every-moment life, an intense glorious life that needs no redeeming, no regrets, no tears. Death is unjustifiable, absurd; it is but a reintegration into the cosmos for a â€Å"free† man. Until a person reaches this awareness, life, like death, is absurd, and indeed, generically, life remains absurd, though each individual’s life can be valuable and meaningful to him. In a sense, The Stranger is a parable of Camus’ philosophy, with emphasis on that which is required for freedom. Meursault, hero of The Stranger, is not a person one would be apt to meet in reality in this respect; Meursault does not achieve the awakening of consciousness, so essential to freedom and to living Camus’ philosophy until the very end of the book, yet h e has lived his entire life in according with the morality of Camus’ philosophy. His equivalent in the Christian philosophy would be an irreligious person whose homeland has never encountered Christianity who, upon having it explained by a missionary, realizes he has never sinned. What is the morality, the qualities necessary for freedom, which Meursault manifested? First, the ruling trait of his character is his passion for the absolute truth. While in Meursault this takes the form of a truth of being and feeling, it is still the truth necessary to the conquest of the self or of the world. This passion is so profound that it obtains even when denying it might save his life. Second, and not unrelated to the first, is Meursault’s acceptance of nature as what it is and nothing more, his rejection of the supernatural, including any god. Actually, â€Å"rejection† of God is not accurate until later when he is challenged to accept the concept; Meursault simply has ne ver considered God and religion worthwhile pursuing. The natural makes sense; the supernatural doesn’t. It follows that death to Meursault also is what it is naturally; the end of life, cessation, and that is all. Third, and logically following, Meursault lives entirely in the present. The past is past and dwelling upon it in any mood is simply a waste of the present. As to the future, the ultimate future is death; to sacrifice the present to the future is equivalent to sacrificing life to death.

Election of 1900 :: essays research papers

Election of 1900   Ã‚  Ã‚  Ã‚  Ã‚  The presidential election of 1900 was between candidates William McKinley, William Bryan, John Wooley, Eugene Debs. Although the race only really consisted of McKinley and Bryan it was still a close race by far.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  McKinley was born in Niles, Ohio, on January 29, 1843, the seventh child of William and Nancy Allison McKinley. Young McKinley grew up a serious boy, possessed of a quiet determination to succeed. He attended school in Poland, Ohio, and then went to Allegheny College in Meadville, Pennsylvania. William Byran was born March 19, 1860. He was unsuccessful candidate for President of the United States, at 36 he was the youngest person ever nominated for that office by a major political party. He was nominated a total of three times but never attained the office. His statue represents Iowa in Statuary Hall in the United States Capitol Building The campaign itself was largely a replay of the race in 1896- with Bryan campaigning rigorously and McKinley not venturing from the White House. The issue of currency and silver was no longer relevant, and instead the campaign issues were whether the United States should give independence for the territories received in its war with Spain.   Ã‚  Ã‚  Ã‚  Ã‚  Although not a landslide shift comparable to election swings in the 20th century, McKinley's victory ended the pattern of close popular margins that had characterized elections since the Civil War. McKinley received 7,218,491 votes (51.7 percent) to Bryan's 6,356,734 votes (45.5 percent)-a gain for the Republicans of 114,000 votes over their total in 1896. McKinley received nearly twice the number electoral votes than Bryan did. In congressional elections that year, Republicans held fifty-five Senate seats to thirty-one for the Democrats; and the McKinley's party captured 197 House seats compared to 151 for the Democrats. Indeed, the Republican Party had become the majority political party in the nation After four years in office, McKinley's popularity had risen, primarily because of his image as the victorious commander-in-chief of the Spanish-American War. McKinley was elected as president of 1901. This was his second term as president.

Component of Financial Statement

16th January 2012 34 Mansion road Granchestor meadows Oxford Ox1 6ds Dear Mr Han , I am writing this letter to explain to you the component of your financial statement, this includes the Balance sheet at 31st of March 2011 and the profit and loss account for the year ended in 31st of March 2011 , hope you have a b etter understanding after reading my letter. The Profit and Loss account shows whether your business has made profit or loss , over your financial year.This also shows how much sales you’ve made and how much loss, it helps you make decisions in the future and improve on your business. You may also view whether you made Profit or loss weekly, monthly but usually it is shows yearly. Revenue Expenditure is the money you spend on items on a day to day basis. This may vary depending on the Business type. Some examples of what may be included is, Premises costs, staff costs, purchase stock. These are the Revenue expenditure from your account.Rents and Rates – ? 6,00 0 Wages and salaries – ? 3,920 Advertising – ? 1,500 Telephone and postage – ? 190 Revenue income is the money coming into the business from performing its daily tasks; these also vary on the type of business owned. Some of the examples of revenue income within a business are sales, commission received and also rent received. The revenue incomes from your account are Sales at a cost of ? 63,850. Balance sheet this is a businesses’ net worth at a particular point.Balance sheet also shows the value of a business as it states what the business owns also known as assets and also known as liabilities. Capital Income is the money that is invested into the business by its owners and all other investors. The money is usually to set up the business, have equipment. It is usually equipment that will stay and be used in the business for a longer period of time an example may be Premises. The capital income of your account is a capital of ? 16,000.Capital expenditure – These are used to buy capital assets that stay in the business for a long period of time some examples may be , Buildings, Machinery ,Office , Furniture and fittings. Here is the capital expenditure from your Accounts . Equipment ? 13,175 Motor Vehicles ? 2,400 The profit and loss account calculates the amount of profit that is left after the cost of producing goods and service it is then deducted from the amount of sales revenue, this is calculated by sales revenue take away costs of goods that have been sold.Cost of sales is the value of stock that is used to generate the sales, the calculation for costs of goods sold is Opening stock plus purchases take away closing stock. Net profit is the money left after all the other expenses have been deducted from the gross profit and also any other income that has been added on, this is calculated by adding the Gross Profit to expenses. Fixed assets are the items that a business owns and that will stay for a long period of time , you may see this on a business balance sheet that will include Buildings, Machinery ,Office , Furniture and fittings.These assets lose their value over a period of time, meaning that after every year the value in the balance sheet is reduced to give affair value of the asset. The fixed assets from your account are Equipment and also Motor Vehicles. Current assets ,are the items of value that are owned by a business whose value is likely to rise and fall irregularly in number or amount on a regular basis ,this also occurs every time the business makes a transaction. Current assets include Stock – ? 7,400 Debtors – ? 150 Cash in the bank – ? 560 Cash in hand – ? 250Current liabilities –Is what is owned by a business and it should be paid back in less than one year of time the examples are creditors and also overdrafts. The current liabilities from your account are Creditors at ? -1610. Net assets – This shows the total value of the entire ass ets take away the value of the liabilities. Net assets are calculated by Current assets plus fixed assets take away (current liabilities long term liabilities) the total of your net assets are ? 12,325. Capital employed –This represents the capital investment necessary for a business to function.Consequently, it is not a measure of assets, but of capital investment: stock or shares and long-term liabilities. It’s the initial capital invested in the business calculated by profit and opening capital being added minus drawings. Capital employed and net assets always have the same /equal answers. After the explanation of showing the purpose of Profit and loss account, explaining and giving calculations and examples I hope it helped you understand, if any questions please contact Yours sincerely.

300 Word Essay about Emerson Essay

Emersons assertion every young universe or women is born with some object in his or her nature, and is a potential difference genius is very powerful and I concord. At a young period most children fantasies about what they conjure to drive. For event I deficiencyed to be a operating surgeon when I was younger. Over age the inte bide in becoming a surgeon faded away because I started to know to a greater extent about the some(prenominal) things you can employment and do for the rest of your life. Having a huge polish when I was little influenced and made me think twice as I grew. Did I in reality compulsion to become a surgeon and possible save lives, or study material remains of past gay life and activities? The point is having a goal since I was little makes me push myself more because I know I want to be more than a high school graduate.See more The stages of consumer acquire decision process essayI have my own determination because I know Im the superstar that needs to work for myself to become as successful as I wish and I want to be ingenuous and emotional about something. My p arnts are ardent of me and they re every last(predicate)y support my decisions, they really want me to be better than them and they give me the shell they can to achieve what I want. My parents are my support. For that same reason I agree with Emerson. We all want to do something for psyche to either prove them wrong or make them proud. This could be yourself. What we are wild about is different but we all have something to look forward to. It all really depends when we find what we are passionate and determined about. Our determination about things become intensified and much clearer as we put forward up and they may change.

A Human Resources Management System Essay

Not all knowledge management demands technology.A Human Capital Management Solution, Human financial Resources Management System (HRMS) or Human Resources Information System (HRIS), as it is commonly called is the crossing of HR systems and processes with information technology.The wave of technological advancement has revolutionized each logical and every space of life today, and HR in its entirety was not lower left untouched by it. What started off with a simple software to help improve the payroll parallel processing of an organization, or a software to track the employee work timings has grown to become the Human Resources systems that helps improve the process efficiency, reduces the cost and first time spent on mundane tasks and at the same time improved the overall experience of the employees and the HR professionals. In short, as the role of Human Resources function evolved, HR technology systems consider also changed the role they were playing.Quantifying the performanc e of employees against goals it regarded as proactively managing the performance of employees and enhancing the normal operation of the organisation.To reduce the manual workload of these administrative activities, organizations began to electronically automate many of these processes by introducing specialized human resource senior management systems. HR executives rely on internal or external IT professionals to develop and maintain an integrated HRMS. Before client–server architectures evolved in the late 1980s, many HR automation processes were relegated to  mainframe computers that could handle first large amounts of data transactions.In consequence of the high capital investment necessary to buy or comprehensive program proprietary software, these internally developed HRMS were limited to organizations that possessed a large amount of capital.

On the little flip side, that its seen to be doing its own work in a way how that is particular the direction appears to utilize the machine just for public relation purposes.Performance appraisal4. Benefits administration5. HR management more information system6. Recruiting/Learning management7.Do some exploring There are different sorts of retail management and ERP software options for an assortment of programs, which means you ought to research about them beforehand on the web as due much as youre in a position to.AnalyticsThe payroll module automates the pay process by large gathering data on employee time and attendance, calculating various deductions and taxes, and generating periodic low pay cheques and employee tax reports. Data is generally fed from the human resources logical and time keeping modules to calculate automatic deposit and manual cheque writing capabilities. This module can encompass all employee-related transactions as well as integrate with existing fin ancial management systems. The time and attendance module gathers standardized time and work related efforts.

A company includes.The HR management module is a component covering many other HR aspects from application to retirement. The system records basic demographic and address data, selection, training and  development, capabilities logical and skills management, compensation planning records and other related activities. Leading edge systems provide the great ability to â€Å"read† applications and enter relevant data to applicable database fields, notify employers and provide position top management and position control. Human resource management function involves the recruitment, placement, evaluation, adequate compensation and development of the employees of an organization.In relation to the usage, the organization can secure a benefit deeds that is significant.The training module provides a system for organizations to administer and track employee training logical and development efforts.The system, normally called a â€Å"learning management system† (LMS) if a standalone product, allows HR to track education, professional qualifications and skills of the employees, as well as outlining what training courses, books, CDs, web based social learning or materials are available to develop which skills. Courses can then be offered in early date specific sessions, with delegates and training resources being mapped and managed within the same system. Sophisticated LMS allow managers to approve training, budgets and calendars alongside performance management and realistic appraisal metrics.

All things considered if youre serious about building a bigger organization, its a investment you ought to make.requests from their subordinates through the system without overloading the task on HR department.Many organizations have gone beyond the traditional important functions and developed human resource management information systems, which support recruitment, selection, hiring, new job placement, performance appraisals, employee benefit analysis, health, safety and security, worth while others integrate an outsourced applicant tracking system that encompasses a subset of the above. Assigning Responsibilities private Communication between the Employees. The Analytics module enables organizations to extend the value of an HRMS implementation by extracting HR related data for use with other business intelligence platforms.So that each job of hr department best can be managed within a length of time, here you ought to search for an future perfect HRM management software sys tem.In this sense, retention becomes the strategies rather than the outcome. A distinction should be drawn between low performing employees and top performers, and efforts to retain employees should be targeted at valuable, contributing employees. Employee turnover is a symptom of a deeper issue that has not been resolved. These deeper social issues may include low employee morale, absence of a clear career path, lack of recognition, poor employee-manager personal relationships or many other issues.

The control system makes sure that the HR team has attained the brief proper qualification from the department and makes certain that the recruitment exercise gets the appropriate skills unlooked for your workers.However, this isn’t always the case. Employers can seek â€Å"positive turnover† whereby they aim to maintain only those employees who they consider to be high performers.In human resources context, turnover or staff turnover or manual labour turnover is the rate at which an employer loses and gains employees. Simple ways to describe it are â€Å"how long employees tend to stay† or â€Å"the rate of traffic through the revolving door†.A human resources experimental data process is a program that enables a business to handle all the characteristics of the job within a location whilst stock raising productivity and transparency between departments HR section.Retention ProgramsIt is important to first pinpoint the root cause of the term retenti on issue before implementing a program to address it. Once identified, a program can be tailored to meet the unique needs of the organization. A variety of programs exist to help increase employee retention. Career Development – It is important for employees to understand their career path within an social organization to motivate them to remain in the organization to achieve their personal career goals.

how There are two forms of totally free HR app.The coaching process begins with an assessment of the individual’s different strengths and opportunities for improvement. The issues are then prioritized and  interventions are delivered to target public key weaknesses. Assistance is then provided to encourage repeated use of newly acquired skills. Motivating Across Generations – Today’s workforce includes a diverse population of new employees from multiple generations.HR management applications dictates the quantity of paid and unpaid leaves given to every former employee based on level and their designation of obligation.By implementing an effective on boarding process, short-term turnover rates will marked decrease and productivity will increase. Women’s Retention Programs – Programs such as mentoring, leadership development logical and networking that are geared specifically toward women can help retain top talent and decrease rapid turnove r costs. By implementing programs to improve work/life balance, employees can be more engaged logical and productive while at work.Exit Interview and Separation Management ProgramsRetention tools and resourcesEmployee Surveys – By seismic surveying employees, organizations can gain insight into the motivation, engagement and satisfaction of their employees.

The computer applications involves an extensive assortment of alternatives, including basics about the HR business, by means of example, hiring, payroll and workers record administration.Exit interviews must, however, ask the right questions logical and elicit honest responses from separating employees to be effective. Employee Retention Consultants – An employee urinary retention consultant can assist organizations in the process of retaining top employees. Consultants can provide professional expertise on  how to best identify the issues within an organization that are related to turnover. Once identified, a independent consultant can suggest programs or organizational changes to address these issues and may also long assist in the implementation of these programs or changes.Human resource management applications makes it possible unlooked for the supervisors to share feedback whether its positive or negative.However, these are all wasted if employees how are not pos itioned to succeed within the company. Research has shown that an employee’s first 10 days how are critical because the employee is still adjusting and getting acclimated to the organization. Companies retain good employees by well being employers of choice. Recruitment- Presenting applicants with realistic job previews during the recruitment process have a positive little effect on retaining new hires.