Intangible Asset Essay

ABSTRACT The purpose of this study is to examine several issues when dealing with intangible assets. By means secondary research, relevant evidence from many sources was selected, evaluated and organized into three main points, which are research and development cost, brand valuation and the risk of intangible asset in financial statement in relation with market and book value. The evidence includes statistical data and expert opinion. The research results that intangible assets give a significant impact to the company if they are not measuring appropriately based on the accounting standards. Based on these findings, it is argued that intangible asset would affect company’s performance if there are misjudgments in the valuing of these assets. Introduction Financial statement has a significant role in businesses system in due to transparency of company’s financial position in the businesses environment. The purpose of financial report is to give important information about any changes in company’s performance that is useful for a wide range of users in making decision making in order to make investment in that particular company. According to FASB that is stated in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102), financial statement should provide a useful information that will benefit to any potential investors and creditors to make further investment, credit and similar decision. Therefore, any event that will affect company’s performance either present or future should be presented in this annual report. During last 20 years, expansion in technology, economic system and people knowledge have brought many changes in businesses environment which increase the use of media due to more competition between companies a nd company’s feasibility in the future. Due all these changes as stated in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102) the resource of wealth and future economic benefit is not from material production or tangible asset but from investing and management of intangible asset. As defined in paragraph 8 of AASB 138 that is noted in Picker et al (2006, p. 313) intangible asset is â€Å"an identifiable non monetary asset without physical substance†. There are two main forms of intangible asset, first legal intangible such as trademark, patent, brand  and other thing that defendable in the court and the second one is competitive intangible such as knowledge activities and other activities that have a direct impact and effectiveness to company’s performance (Wikipedia, 2010, accessed 15/05/10). Intangible asset is one of accounts that should present in the financial statement; this is however, by putting intangible assets in the financial statement, this report would be less informative because they raise the difficulties of estimation of market value and book value which can affect the company’s performance. It can be argued that there are some issues that arise when dealing with internally generated assets. Therefore, in this essay the author will discuss possible issues that can arise in intangible asset such as research and development cost, brand valuation and the risk of intangible assets in financial report in relation with market and book value. R&D cost In order to expand intangible asset, companies need to spend more money in research and development (R&D) due to market competition to get more profit. This expense is relatively expensive and continuous until the firms can find a new finding in intangible asset that can improve company’s performance. This statement is strengthened by Canibano, Garcia-Ayuso, & Sanchez (2000, pp.108-109) argument which states that between R&D and future economic benefit had not been confirmed thoroughly because there were no confirmation that can be found in relation with expanding research and development a new product can lead future improvement in the company’s performance. Changes in the R&D can cause a divergences between profit each year and also enlarge the difference between cash flow that is actually generated by firms and profit that is stated in financial statement because a new product of the research is about to be commenced and generated revenue later (Wrigley, 2008, p.258) . Furthermore, in determining research and development cost, this activity will lead to greater amount of expense in balance because when any spending for research incurred, it will be recorded as expense and it will affect company’s performance which can be a huge disadvantages for companies. If there are more expense that company generates as a result of research and development in one accounting period, it will decrease value of profit which lead to a negative expectation to investors because the investors will start to doubt with the company’s  performance if they see more expenses than profit during the year. An example arises from Sigma Pharmaceuticals Limited (SIP) that was developing a new product that have a purpose to measure carbon gas emission in order safe the environment (Sigma Pharmaceuticals Limited 2009, p.5). Based on SIP summary of complex accounting policy, R&D cost would be capitalised if the research bring a future economic benefit or can be sold to other parties (Sigma Pharmaceuticals Limited 2009, p. 54). This means that SIP would spend a lot of money to make this research success and able to generate profit but it is more expense would be generated during this research that has possibility to reduce the profit in that year. Another significant example is from Rolls-Royce Company, â€Å"in 1960’s because of R&D expenditures Rolls-Royce Company couldn’t make profit† (Yardimcioglu 2008, p.91). This explanation can be conclude that even companies increase their research and development to find a new intangible asset such as patents that have expectation to bring more profit to the particular corporation, the firms still do not have control to this expectation because of uncertainty in the future economic benefit. It also gives negative impact to firm’s performance in investing activities because it will affect the investors’ confidence to put their investment in a particular company’s. Brand valuation Brand valuation has appeared as issues that arise from measuring intangible asset in financial report of companies. This is because of the deficient of perceptive and evaluation from accounting standard in measuring brand in a firm that mostly lead to uncertainties between goodwill and other intangible assets. Brand can be defined as a unique symbol or trade mark that is used to identify goods and services differently from its competitors (Tollington, 1998, p.180). The problem that occurs from brand as intangible asset is from useful life of it because brand does not have a fixed life which can lead to misjudge of indefinite and definite life of other intangible asset (Seetharaman et al, 2001, p.247). Another problem that arises from brand measurement is the difficulties of prediction in maintaining the value of brands in a period of time, for example, well known brand like Ferrari, Marlboro and Coca Cola mostly have a stable value if compare with forgotten brand that may have less v alue (Seetharaman et al, 2001, p.247). In the most case, it has been debated that the value of brand asset could be measured  appropriately because in order to evaluate brand value, the company will use relief from royalty. However, Royalty rate is not always available and often the rate used is based on the company’s decision rather than reliable source in that particular company. If the royalty rate is too high, it could be destroy the company’s profit that could earn (Sinclair & Keller, 2007, accessed 16/05/10). Risk in financial statement. Intangible asset that takes a place in financial statement would create significant risk in relation with company’s performance. This is because the values of intangible assets have not exhibited in the financial report due to lack of measurement on intangible asset such as trademark, knowledge of employees and development of technology. An example of the risk that is reflecting the difficulties of measuring intangible asset value is from Nokia Corporation. According to the data from Yardimcioglu (2008, p.91), financial position that stated on financial statement in 1999 was US$11 billion of total asset, liabilities were US$5.3 billion and residual cost US$5.7. In 2000, Nokia’s market value was US$190 billion and made US$183 billion differences between book value and market value, and this differences arise because intangible asset that Nokia possessed. This difference should be stated in the financial statement, but after one year Nokia’s market value has decrea sed to US$97 billion and if the difference of market and book value was stated in the financial position, Nokia would lose profit by US$86 billion. Another example of the risk of intangible asset in financial statement is Rolls Royce Company; this company has suffered a loss in 1960’s that lead to serious financial issues because of transference of more sources to R&D process (Yardimcioglu, 2008, p.91). Based on these two examples, measuring intangible asset is quite difficult because â€Å",,, it is impossible to supply the deficiency between book value and market value in consequence of taking the intangible assets into financial statements (Yardimcioglu, 2008, p.91). In conclusion, there are some issues that arise from valuing of intangible asset in a corporation. This issue is including uncertainty of research and development cost that still cannot be ascertained to make future economic benefits, brand valuation because inadequate measurement for this intangible assets and the risk of putting intangible asset in financial report. Companies should do some actions to  solve this problem that might be useful for company’s management or even for investors who are willing to invest their money to the company. First, maximise the use of intellectual property by expanding only small proportion of patents. Second, introduce a new product to the market that will possibly generate an innovation and third, technologies involvement (Hand & Lev, 2003, pp. 511-512). References Canibano, L, Garcia-Ayuso & Sanchez, P 2000, â€Å"Accounting for Intangible: A Literature Review, Journal of Accounting Literature, vol.19, pp.102-130. Hand, J, R, M & Lev, B 2003, Intangible assets: values, measures, and risks, Oxford University Press, London, accessed 14/05/2010, http://books.google.com.au/books?id=RmFLUk7NydQC&printsec=frontcover&dq=intangible+assets&source=bl&ots=1QtSgbhUPK&sig=Nsy8mguyyw6tV8-FUAqpWi6pzVw&hl=en&ei=jNfsS96tM47U7APH_tiMBg&sa=X&oi=book_result&ct=result&resnum=7&ved=0CDoQ6AEwBg#v=onepage&q&f=false Picker, R, Leo, K, Alfredson, K, Pacter, P & Wise, V 2006, Australian Accounting Standards, John Wiley & Sons, Queensland, Austalia, Seetharaman, A, Azlan Bin Mohd Nadzir, Z & Gunalan, S 2001, â€Å"A Conceptual Study on Brand Valuation†, Journal of Product & Brand Management, vol.10, no.4, pp.243-256. Sigma Pharmaceuticals Limited 2009, Annual Report 2008-2009, accessed 14/05/2010, http://sigma.ice4.interactiveinvestor.com.au/Sigma0901/Annual%20Re port/EN/body.aspx?z=1&p=-1&v=2&uid= Sinclair, R & Keller, K, L 2007, â€Å"Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes†, International Valuation Standards Committee (IVSC), pp.1-6, accessed 14/05/2010, http://www.ivsc.org/pubs/comment/intangibleassets/06_keller.pdf Tollington, T 1998, â€Å"Brands: the asset definition and recognition test, Journal of Product & Brand Management, vol. 7, no. 3, pp. 180-192. Wikipedia 2010, Intangible Asset, accessed 14/05/2010, http://en.wikipedia.org/wiki/Intangible_asset Wrigley, J 2008, â€Å"Discussion of ‘What financial and non-financial information on intangibles is value-relevant? A review of the evidence†, Accounting and Business Research, vol.38, no.3, pp.257-260. Yardimcioglu, M 2008, â€Å"The Risk of Intangible

Essay against racial profiling in airports Essay

Stereotyping and discrimination based simply on a difference in race are two things that are continually discouraged yet continue even today in the most recent of times. Since the wake of September 11, racial profiling in airports has been heavily enforced in order to ensure the safety of Americans. In several instances, the stopping of virtually all Arab or â€Å"suspicious† peoples has proved to be advantageous in that those incriminated intended on causing harm to others. Furthermore, airport security has done a superb job in pinpointing the true terrorist, any person of a different race. This twisted view of justice must be recognized and must be stopped. The â€Å"random† stopping of people before and after they board a plane not only violates that person’s personal rights, but it creates an artificially induced hatred to a particular group of people as well as demonstrates the overall ignorance associated with racism. Racial profiling is the law-enforcement practice of singling out members of racial minorities as suspects. Heavily practiced in airports today, this procedure does much more harm than good. In suspecting Arabs or other minorities solely for the fact that they are of a different ethnic background strongly violates what our country stands for. Arabs and other minorities who once saw the United States as a place of freedom and equal opportunity now experience firsthand the true injustices it furnishes. Clearly, after September 11, individual rights took a back seat to what was promoted as the greater need of protecting America from further harm. In reality, Americans sought a scapegoat in an entire race of people instead of the few people who were involved. The sheer racism racial profiling constitutes clearly demonstrates the overall ignorance of those who find it to be a positive practice. By supporting racial profiling we are supporting racism, and by supporting racism, we are supporting hate. As this practice is becoming common procedure, entire groups of people are being discriminated against. This erroneous view of a complete race, induced by racial profiling, demonstrates the overall misconception and ignorance people have regarding people who are different from them. Labeling a particular group of persons as terrorists not only is unfair but it tarnishes the reputation of that entire race. By  practically making discrimination an acceptable action, it hinders Arabs and other groups from obtaining jobs and a respected status. Overall, racial profiling is merely another form of discrimination and a violation of individual rights. Its continued practice serves not to instill security in the minds of those that travel, but instead infuses hatred and fear towards those who are of Arab descent. The false sense of security it may produce in one person is merely a product of the unjustness it inflicts on another.

Television, a Waste of Time And Money Essay

Television has become progressively more popular through the old ages since it was foremost invented. In fact it is so popular that about every place in America has one or more telecasting sets. Television started when Edwin Belin. an English adult male. held the patent for the transmittal of exposure by wire every bit good as fibre optics and radio detection and ranging. which demonstrated a mechanical scanning device that was an early ascendant to modern telecasting. With Television sets about everyplace in sight. a job with non merely the young person of America but besides affecting teens and grownups has erupted. As the popularity of Television increased so did the hours watched and hence. the rate of force sky rocketed. If the hours of telecasting exceed three hours a twenty-four hours the rate of force both seen and committed additions dramatically. In 1993. the mean kid was watching 8. 000 slayings and 10. 000 Acts of the Apostless of force before go forthing simple school ( Hepburn 244-249 ) . With all the picks of premium overseas telegram. HBO and many others. it’s non surprising that Television is lifting in monetary value excessively. Television has caused legion Acts of the Apostless of force and the statistics are still lifting. If the hours of telecasting are slimmed to less than an hr a twenty-four hours the violent Acts of the Apostless. will diminish. Many people watch telecasting as a everyday and mundane at about the same clip they will watch their favourite show or shows. Blending telecasting into your day-to-day modus operandi is non merely bad for you but sets aside precedences that are more of import like school work. Television draws in Families every dark About every household in the USA tickers premier clip telecasting ( 5-9 o’clock ) on hebdomad darks and with 99 % of families that own at least one telecasting. there are non many households that don’t watch Television on hebdomad yearss ( â€Å"Television† ) . In fact. surveies show that 66 % of U. S. places have three or more Television sets ( â€Å"Mediascope† ) . It is really dearly-won non to advert if you are in hunt to purchase the newest or biggest telecastings out at that place. Televisions non merely can set a strain on a household financially but with some households that watch up to or more than three hours of Television it can side track a household from its aims. During the 90’s each household averaged approximately 50 hours of telecasting weekly ( â€Å"Teen-agers† ) . Now come ining the new decennary the statistics have grown with the new types of telecasting since the 90’s. Once households start watching Television. it becomes a everyday that is non easy to interrupt. Many households are drawn to competition shows. where the whole household can take part and play along. The Steady Increase of Violence on Television Shows Television shows have become more violent in clip and it targets the young person and manipulates the kids to believe it is acceptable to perpetrate Acts of the Apostless of force. 59 % of force is shown on basic overseas telegram which is what most kids watch ( â€Å"Mediascope† ) . Children are really easy swayed to happening person to look up to. Many childs are into the â€Å"bad guys† and the strongest or most evil Television characters out at that place. When kids idolize characters on telecasting they are more likely to move the manner they do. 67 % of plans depict force in a humourous manner ( â€Å"Mediascope† ) . Showing the Acts of the Apostless of force in a humourous manner makes it look harmless to the kids. Childs who have premium channels on their telecastings are even more prone to perpetrating a violent act. Shows like HBO’s Oz. averaged 76 violent Acts of the Apostless per episode ( Hepburn 244-249 ) . Cartoons frequently depict at that place secret plans in a violent manner. Cartoons are a perfect illustration that shows how the young person of America is targeted at an early age. The major Television webs like Fox. CBS. and ABC play a large function in the rise of force across the state. Television webs like these. feel that force brings in the viewing audiences and the more viewing audiences the more money that the web makes. When Television was merely turning in popularity. the shows so were a batch different. Of class. there was still some force but really limited and no swear words or realistic particular effects. For illustration â€Å"Leave it to Beaver† and â€Å"Dike Van Dyke† which started in the 50’s. was non-violent and still popular plenty to draw in the viewing audiences get downing whole new tendencies. Today on the other manus. realistic effects to do horror scenes seem about existent have corrupted the populace. Shows like â€Å"CSI† and â€Å"Space Troopers† have legion violent Acts of the Apostless that are really in writing particularly to childs. The alteration through the decennaries has been great and more become more violent than of all time. What is to come in the hereafter? Will the force become even more vi olent? Or will at that place be a halt to the up rise in violent Acts of the Apostless all together? Television Effectss In the long tally. telecasting will impact non merely kids but teens and grownups excessively. With all the violent Acts of the Apostless seen on about every Television show the kids become frightened of the universe around them. â€Å"Eventually after watching all these offenses and violent Acts of the Apostless. the kids will be less sensitive to trouble and agony of others† ( Zuckerman ) . As most parents know. kids will make what they see. Many kids. non cognizant of what’s incorrect and right yet. will â€Å"mimic what they hear and see on TV† ( Zuckerman ) . It’s a parents occupation to watch over his or hers child and make certain they are non witnessing an inordinate sum of refuse or telecasting. presuming the parents are stable and non already addicted to Television. Statisticss show that teens ticker more telecasting than anything else that includes listening to music and reading ( â€Å"Mediascope† ) . Teenss are now in the old ages of re bellion against their parents and want to watch more mature shows that they can associate to. â€Å"Most adolescent prefer grownup scheduling that trades with turning up. drugs. sex and alcohol† ( Zuckerman ) . Teens that are stressed out by mundane things like school. classs and parents are more likely to watch Television every free minute they get. Television gives them a opportunity to loosen up and bury about day-to-day jobs and problems. Adults are besides portion of the rebellion in violent Acts of the Apostless committed due to the effects of telecasting. 76 % of typical violent culprits are grownups ( â€Å"Mediascope† ) . As we look around the violent universe we live in. it’s non flooring that all kids turn out as a deranged felon or liquidator particularly when kids look up to grownups for counsel. With the offense rates steadily increasing and telecasting in the hot place for the incrimination possibly a forbiddance of telecastings is in order. TV’s influence on the population Television affects everybody including childs. teens and grownups when they watch inordinate sum of Television each twenty-four hours. Parents should restrict there childs while they are immature so it’s non difficult to draw them away when they’re in their adolescent old ages. Today shots and slayings are more common than 20 old ages ago and no happenstance that the mean hours of telecasting a twenty-four hours have been lifting of all time since. Television makes existent slayings seem like nil to childs because they don’t yet understand the world from their Television universe. If the childs watch inordinate sums of Television when they are truly immature. they will respond to what they saw on Television when they are in a crisis or job in there life. when they grow up. Television is one of the negative effects of engineering and detecting new things. â€Å"Our findings suggest that responsible parents should avoid allowing their kids to watch more than an hr of Television a twenty-four hours. † ( Hepburn 244-249 ) . Hepburn besides stated â€Å"I was surprised to see a five fold addition in aggressive behaviour from less than one hr to three or more hours† ( Hepburn 244-249 ) . The universe with telecasting does non travel manus in manus any more. With force quickly increasing. the offense rates rocketing. it’s lone clip before there’s no more Television or people left. Television. in the terminal These big doses of telecasting are shown by the offense rate of today. Children who watch more than three hours of Television a twenty-four hours are really likely to perpetrate a violent act with in their life. Television will likely be about for a really long clip and it is the parents that are responsible for how much clip their childs ticker. Parents are non to be blamed wholly but there is a good portion that does rely on them to steer their childs the right manner and restrict the hours of Television they watch mundane. Jennifer Zuckerman claims â€Å"parents are responsible on how much Television is allowed and what stairss should be taken† . If you watch your kids and bound there hours of Television a twenty-four hours there is a good opportunity that the child will be less likely to be involved in a violent act. Television is normally a consequence of ennui. a clip to loosen up and non make any physical work. 73. 5 % of people watch Television when they are non making any thing ( â€Å"Television† ) . Television is a major cause of the bulk of violent Acts of the Apostless committed in the last few old ages. The lone manner for a lessening in the nation’s force is to restrict the sum of telecasting we watch and to restrict the kids from big sums of telecasting. If the rise of force still increases at a steady velocity. the lone manner to halt it is to either travel to the manufacturers or convert the people to turn on telecastings and take them from their places. Plants Cited Hepburn. Mary A. â€Å"TV Violence! A Medium’s Effectss Under Scrutiny. † Social Education. Sept. 1997: 244-249. SIRS Researcher CD-ROM. CD-ROM. SIRS Mandarin. Fall 2002. â€Å"Mediascope. National Television Violence Study. † Executive Summary. 1994-1995: N. P. SIRS Researcher CD-ROM. CD-ROM. SIRS Mandarin. Fall 2002. â€Å"Teen-agers Who Watch More Television are Prone to Violence† . The Seattle Times. March 28. 2002: N. P. SIRS Researcher CD-ROM. CD-ROM. SIRS Mandarin. Fall 2002. â€Å"Television Violence: A Review of the Effectss on Children of Different Ages† . Science 1995 ; N. P. Zuckerman. D. â€Å"What is to Blame for Youth Violence? † 21. March. 2003. World Wide Web. surgeongeneral. gov/library/youthviolence

Marketing and Information System Essay Example | Topics and Well Written Essays - 500 words

Marketing and Information System - Essay Example The marketing information which will be designed for Dell will gather the order information such as customer’s name, address, contact number, age, and the specifications for the computer. It should be noted that the business organization utilizes online distribution for all their products. This means that customers all customers visit the company’s website in order to place and track their orders. All this data will be stored in a database and will be updated real-time. This means that information will be stored as they are given by the customers. In order to make ordering efficient to the customer, the record will be used each time the customer places an order. This will make ordering easier as customers won’t need to retype their personal information. The customers will also be given options if to use the credit card that they have used on their previous purchases. The data gathered from this database will allow Dell to track sales according to geographical loc ations. This will also track trends in aggregates demand and demand according to geographical demands. This will help Dell to where to concentrate aggressive marketing efforts in order to stimulate purchases. The database will also allow Dell to identify the preferred specifications of customers and the add-on features that they want which will the business organization to standardize their inputs. The company can also associate the demographic factors with the specifications of the computers ordered.

Skip list Essay Example | Topics and Well Written Essays - 750 words

Skip list - Essay Example It was developed by Professor William Pugh who saw a skip list as an alternative to AVL trees, splay trees, and self-adjusting trees. The idea of skip lists was to make a better sorted linked list. It was easier to perform deletion and insertion operations but hard to locate items. This is because a person would only move along the list using an item at a time. Professor William Pugh saw that if it was possible to skip over a number of items each at a time, then the problem of locating items would be solved. He therefore thought of a hierarchy of linked lists where each stacked on top of one another. According to Anastasio, there are three list data structures that use similar skipping strategy as that of the skip list. One of the list data structures allows any node to skip in a traversal manner. The second list data structures allow any 4th node to skip while the other one allows every 8th node to skip. All the three list data structures consist of a header note that do not have si milar number of forward references. Although each node has a reference to the following node, others have additional references to the next nodes on the same list. However, the find operation algorithm used by the three list data structure is similarly used by the real skip lists (Anastasio). Skip list is an interesting data structure for efficient realization of ordered map ADT. Skip list makes it possible for people to make random choices when arranging entries. During the arrangement the update and search time is usually O (log n) on average. n in this case, is the amount of entries fed in the dictionary. It is important to note that, there is no dependence of the time complexity used, on the keys’ probability distribution in the input. Instead, the time complexity depends on the utilization of a random number generator during implementation of insertion operation. This assists a person in deciding where to locate a new entry. However, there is an

Abraham and Jacob Essay Example | Topics and Well Written Essays - 750 words

Abraham and Jacob - Essay Example arity between these two patriarchs rests in the strength of their faith and their obedience to the Lord, which set them apart from the other Hebrews and qualifies them as patriarchs. Abraham is the earliest Hebrew patriarch and plays an important role because God made a covenant with him, to make him the father of a great nation: â€Å"I will establish my covenant between me and you, and your offspring after you throughout their generations.† (Genesis 17:7). God entered into a similar covenant with Jacob at Bethel to bless his offspring with good things: â€Å"†¦..all the families of the earth shall be blessed in you and your offspring†¦.know that I am with you and will keep you wherever you go†¦Ã¢â‚¬ (Genesis 28:15). The singular similarity between these two patriarchs is the strength of their faith, which is why they are called and chosen by God to be the patriarchs of the Jewish people. Abraham’s exemplary faith is demonstrated throughout his story, in his prompt obedience to the Lord. When God calls to him and says, â€Å"Take your son, your only son Isaac, whom you love, and†¦.offer him there as a burnt offering† (Genesis 22:2), Abraham does not hesitate to obey, even if it means sacrificing his only son. Jacob is also able to survive in an alien country on the strength of his faith in God. He enters Egypt penniless but when he leaves Egypt, he is a rich man. Despite Laban’s efforts to cheat him on several occasions, the strength of his faith ensures a steady flow of the Lord’s blessings, so that he is able to flourish and thrive and his twelve sons become the forbears of the twelve tribes of Israel. Abraham the patriarch was the flag bearer of God’s covenant with the Hebrew people. Abraham’s role as patriarch is unique in that he was the first one that God selected, promising him that He would make him the father of a great nation. It was after God established his covenant with Abraham that the requirement for circumcision was set out, which forever

Ethical dilemma Essay Example | Topics and Well Written Essays - 750 words - 1

Ethical dilemma - Essay Example This research will begin with the statement that ethics is at the core of every practice in the field of childcare. When childcare workers deal with an ethical dilemma, they must be guided by the essential values which underpin ethical framework, honesty, and trust. When dealing with a dilemma, it is important to follow the Ethical Response circle (ERC) to resolve the dilemma. If one educator or director handles the issue without supporting evidence, the dilemma won’t be resolved completely. When a dilemma arises it is important that the staff follow the ERC using supporting documents to support them. The researcher’s   group chose Ethical dilemma 3. The dilemma centered around a preschool boy who was wearing a female clothing when his dad arrived to pick him up. The father got really angry seeing his son in female clothing. The childcare educator tried to explain the situation, but the boy’s father was really frustrated. So the researchers started the Ethical Response Circle, where I had the role of the child. Each of the group members posted a reactionary response according to the stages provided by the tutor.   At the end, the researchers reached a resolution. The child’s best interests were the main focus of the discussion between the parents and the childcare center staff. The researchers agreed to provide the boy's parents with information about our program, their son's interests and choices of activities by using the daily communication book.  ... But sometimes there is usually a difference between the parents knowledge and the career professional's knowledge. These are noted as factors inhibiting parent-career partnerships. In this dilemma there is a big gap between the partnership of the centre and the parents. That is why we looked at NQS Element 1.1.6. Each child’s agency is promoted, enabling them to make choices and decisions and to influence events and their world. Early childhood professionals have an important role in advocating for children (Smith, A. B. (2007). But advocating for children is not about undermining the role of parents. That was why we moved to the next level of the ERC; Professional Consideration. At this level, we believed that it was important to support our practice and policies by addressing the Code of Ethics as the key factor of our professionalism. The Code of Ethics acknowledged that in relation to children we must â€Å"Acknowledge his uniqueness and potential to ensure he enjoys his childhood†. Besides this we incorporated The Early Years Learning Framework (EYLF) and the National Quality Standard (NQS) into daily life at our centre. Our professional staff plan daily activities based on their observations, extend them when children show interest in particular themes and we also use intentional teaching as part of our program. We encouraged the boy's parents to borrow the copies of EYLF and NQS to get a better idea about the principles that our professional team follows to enhance children’s learning and development. After that the boy's parents showed more interest in listening to us. This is when we moved to next circle in ERC. The next circle was ethical principles. According to

Good Deed report Essay Example | Topics and Well Written Essays - 500 words

Good Deed report - Essay Example The supervisor approved the commendation and agreed to send it the next day; furthermore, he added a $300 bonus for Roseanne’s actions and a commendation for her trainer. The supervisor is pleased with Roseanne’s handling of the concerns of the customer, which shows her training and personal work ethics, so he includes a bonus for her and a commendation for her trainer. He describes the work of customer representatives as sensitive emotional labor. He emphasizes the importance of bonuses in financially compensating excellent workplace actions. This bonus shows that the company values exemplary employee attitudes and behaviors. In Roseanne’s case, it is impressive that after only two weeks in the job, she shows remarkable dexterity in handling complex cases and infuriated customers. The supervisor further commends her trainer, who is also happy with Roseanne’s performance. The trainer uses Roseanne as an example for new trainees. Customer service agents are at the forefront of serving and making customers happy. If they do something right, they get a commendation and positive performance review. But if they go beyond their duties and excel in doing so, they deserve a bonus. Hence, the supervisor approved the request and positively reinforced commendable workplace behaviors. Employees, who go above and beyond the call of duty, have to be properly commended to reinforce their good behavior. Reinforcement studies in the workplace suggest the importance of timing positive rewards in sustaining and spreading positive behaviors. On 25 September 2012, Roseanne Blythe, a customer service and sales agent, was about to end her shift when an irate customer called in. She did not only restore a disgruntled customer’s faith in the company, she also increased revenues, when that customer opened twenty accounts amounting to $5,000 every month. Hence, I recommend for her to get a public commendation for the positive performance

The marketing department in luxury fashion industry (fashion subject) Coursework

The marketing department in luxury fashion industry (fashion subject) - Coursework Example The media plays a significant role in educating citizens on the luxury items in the industry. Globalization plays a big role in promoting luxury brands in the global platform. The marketing of luxury brands relies a great deal on marketing mix. Marketing luxury fashion brands is one of the most challenging sectors (Kapferer & Bastien 2009). The product, placement, promotion, and the price are one of the important factors in determining marketing of luxury brands. The knowledge of fashion and trends is important to individuals who want to work in a marketing department of a luxury brand. It is a crucial tool for the individual and the organization selling the luxury brands. An individual who wants to work for a corporation selling luxury products in the marketing department must be passionate. Good listening is one of the factors that marketing departments. It creates good customer awareness in the organization dealing with luxury products. Creativity and imagination is significant for individuals working in the marketing department of fashion products. People at this position should have good communication skills to assess what the customer wants. Pricing plays an important part in marketing of luxury brands in the world. Prices affect the way individuals perceive a product depending on the rates. Consumers relate luxury products with their price range. The prices of luxury products have to be set right because it will meet the customer expectations. Prices are marketing decisions to other factors in the fashion industry. The prices create the image that the luxury brand wants to reflect in the mind of the consumer (Sum, Kim, & Kim 2013). The elements used to make the product attractive to the consumer are the essential aspect of the fashion industry. The design, packaging, branding, and its value enable categorization of the product. The named factors are significant in the marketing

Clinical Nurtiution health Case Study Example | Topics and Well Written Essays - 1500 words

Clinical Nurtiution health - Case Study Example In this essay, dietary and nutritional assessment of the patient will be performed and the extent of malnutrition will be ascertained based on the evaluation. Interactions with other health care professionals and strategies to tackle malnutrition will be discussed. Dietary and Nutritional Assessment Dietary assessment has become an integral part of clinical evaluation and nursing assessment. Good nutrition is not only important for preventing disease, but also for comprehensive management of a patient (Beerman, 2009). Anita takes soft white bread and peppermint tea for her breakfast. Peppermint tea actually contributes towards weight loss (Wolinsky, 2010). For lunch she takes white bread, margarine and yogurt, but the yogurt is low-calorie one and will not contribute towards her calorie intake. For dinner, Anita takes mashed potato, baked white fish and baked beans. But she does not always finish her dinner because of her poor appetite, nausea, depression and mouth abscesses. Her eve ning diet consists of semi-skimmed milk, digestive biscuit and some horlicks, which have proteins and carbohydrates, but not to a good extent because in the milk, proteins are removed. From what we can see from Anita's’s 24 hour food recall, the total calorie intake is about 1000 kcal, shortcoming of her requirement. Based on the age, sex, height, weight and lifestyle, the calorie requirement of Anita is 1581 kcal per day. Her basal metabolic rate based on Harris-Benedict formula is 1318 kcal per day. The protein intake is about 20 grams when she needs about 45 grams (ICMR, 2010). Total fat is about 10% and mainly constituting saturated fat. Dietary fiber is only about 10% (when it should be 30%) (ICMR, 2010). Except for some iron and calcium in the breakfast and some vitamins in the snacks, her diet is poor in vitamins and minerals. The diet does not contain fresh fruits or vegetables or starchy staple foods. Nor does the diet contain adequate milk. Clinical Signs of Malnutr ition Anita lost weight from 65 kgs to 49 kgs in just 4 months period. Malnutrition occurs when an individual's diet fails to provide nutrition that is required for growth, health and normal body function (NHS, 2012). Anita did not take diet that was sufficient to maintain health and normal functioning of her body. Malnutrition can affect any system in the body (NHS, 2012). The most significant symptoms of malnutrition are fatigue, weight loss and dizziness (NHS, 2012). Anita lost 6 kgs in 4 months. Anita also has anemia, depression and mouth abscess. One of the leading causes of weight loss in adults is depression. Anitha also has anemia. Her current hemoglobin is 10.4g/dl, much less than the normal range of 12- 14 g/dl. Anemia occurs due to deficiency in iron intake and also due to deficiency in the intake of some vitamins like B12. Another important sign of malnutrition in Anitha is repeated mouth abscesses. Malnutrition can cause depletion of important elements like zinc, calciu m and magnesium which are very important to build a strong immunity (Beerman, 2009). Malnutrition makes the individual vulnerable to infection, causes delay in wound healing, impairs the function of lungs and heart, causes depression and decreases the strength of the muscles (NHS, 2012). Thus, Anita has a mouth abscess healing that with just antibiotics alone is difficult. In general, patients with malnutrition have higher mortality and morbidity

Christian environment Essay Example for Free

Christian environment Essay â€Å"Today’s Stock market dropped 5%, unemployment rate reaching 10%, Gross Domestic Products dropped for the sixth month in a row. † This economic crisis happened in South Korea in 1999. For sure it was a big trouble for those who lost the job they thought will be their permanent job, like a government owned financial company which I worked for. I witnessed many employees laid off and they were unable to find a new job for a long time due to the lack of technical skills. This event got me thinking of changing my career. My job as an investment bank teller, was very simple and was being replaced by machine. I quit my banking job and started to study in America in 2000. Everything from language to culture was hard for me to adapt but the dream of finding a meaningful career for the rest of my life was a motivation enough to keep me going. Fortunately, I met a good Christian family who introduced me to nursing and it was so attractive to me. First it is its need to solve common societal issues as caring for aging population and Second I thought nursing always needed human touch. One of the new cultures I have observed while living in America is the stress on personal right. Most of the time I hear how important it is to speak up for your own right or people will intimidate or rip you off. I might be wrong because I am an immigrant as I don’t fully understand American society, but can you imagine I never used to speak up for my own interest in a group of people working together? I had to leave my own interest and think about others and the whole organizations. That is how I was taught at home and school in Korea and I learned that practicing these values, altruism and respecting wholeness, brings more joy than loss to my life. Moral Re Armament; was a name of group activity that I was involved in high school. From this group activity,I found myself volunteering for the community. We learned dancing and songs and performed at elderly care centers and orphanages. We visited them with food, helped them clean and played with them regularly. For me it was heart breaking to see how people could be lonely and living in a poor condition. However, these experiences opened my eyes to the world surrounding me as I had thought that I was the poor and the unfortunate one by not having both parents. I started to appreciate the little things such as living in a home, seeing my family each day and laughing with my friends. Most important of all that I learned was extending my hands to those who need help and knowing that there are people in need of help. The reason I chose Loma Linda University Nursing School is because of its Christian environment. I used to believe there was some power handling world beyond human’ limitation, I learned it was God’s hands. Nine years ago when I arrived in America , I needed help desperately, I went to a Korean church. In there I found God’s existence and saw people living as Christians. For me becoming a nurse wouldnt be possible if there’s no God’s intervention. I have now decided to step towards new nursing knowledge. I believe a good nurse needs to have humbleness, compassion and caring mind for the sick like what we were taught by Jesus. These Christian perspectives in nursing education at Loma Linda University will play an important role in my career to become a good nurse caring for aging population.

Jasper Jones Essay Example for Free

Jasper Jones Essay Values have been endorsed and challenged throughout the novel Jasper Jones written by Craig Silvey. The novel Jasper Jones was about a young, shy boy named Carlie who was confronted by an older, confident boy named Jasper Jones who needed his help. As Charlie says yes they set off into the night to where Jasper shows Charlie a young girl, Eliza Wishart, who has been beaten and hung. Throughout the novel they attempt to find out who has done this horrible act to Eliza. The values of equality and coming of age have been both endorsed and challenged. Values of equality, intelligence and acceptance of individuality have been both endorsed and challenged. The value of equality were endorsed through Jasper and Jeffery Lu who have experienced discrimination due to their differences. The values of intelligence and acceptance of individuality were both present through Charlie’s allusion and his differences. The value of equality being present within the character of Jeffery Lu was evident due to his characterisation. As he was a Japanese boy who lived in Australia during the time when there was large conflict between the Japanese and Australians. In the novel Jasper Jones you see Jeffery and the Lu family to be the recipient between of many racist acts towards them. â€Å"Jeffery’s parents are Vietnamese, so he’s ruthlessly bullied and belted about by the boys at school.† Through the characterisation of Jeffery it represents the way how Jeffery is being treated because of his differences, however he portrayed Jeffery to be a very lovable character in the novel. By doing this the readers like the character of Jeffery and reject the actions and discrimination that has been done upon him so they accept the value of equality. As Jeffery is represented to be unflappable which is portraying that all of the outcasts in the world to be strong and Silvey is depicting small Australian towns to be non-accepting of others with differences in race/ The readers are then challenging the values of the town and endorsing the values of equality. Jasper Jones has been shown by author Silvey to present the value of freedom. In the town of Corrigan Jasper is seen by the public to be a menace. All of the townspeople think that he is no good to society. With Jasper Jones you see the town’s people duality as they go around blaming everything that goes wrong in the town on him but cheer and shout his name out on the football field.

Marketing plan of a wedding reception venue business

Marketing plan of a wedding reception venue business Joanne is Looking to start up a wedding reception venue, she would like to open up a small business, as a sole trader. A business plan is one of the most important aspects when starting up a business, The business plan will make sure that Joannes wedding reception will be run successfully, organised and to the best of its ability. It will help the business significantly with time management, as it will help both the business and staff manage their time and stay organised in order to keep the business running efficiently. The plan will explain all the strategies and objectives of the business, this give Joanne a huge understanding on what she will be expecting and how she will go about in order to help the business successfully achieve its goals. The Business plan will give Joanne an in depth understanding on what is going on and what will happen within her business, some of the things it will provide include a description of the services that will be provided, the personal requirements and skills needed for the staff, a clear outline on the description and ownership of the business, and much more. A business that fails to plan, Plans to Fail. SWOT analysis is a strategic method used to evaluate and state the strengths, weaknesses, opportunities and threats involved in the business, within both the internal and external. Every business needs a SWOT analysis in order for it to be prepared for the present and the future. Joannes wedding reception has many Strengths, weaknesses, opportunities, and threats which are listed in the report. Each business aims to achieve specific objectives and strategies, an objective is a measurable statement of what has to be achieved, where a strategy is a way in which the business aims to achieve its objective. Joannes wedding reception is a business which aims to accomplish both its objectives and strategies to the best of its ability. Joannes wedding reception aims to achieve its ultimate goal of success through its five main objectives and strategies. These objectives and strategies are also listed in the report. Business Description and Ownership Joannes wedding reception is a business that will cater to all needs of couples who are looking to get married and would like to celebrate with loved ones afterwards. Jay Harbour is the name chosen for the business, it is a brand new function centre located at 150 Day Street, Darling Harbour; it is very spacious and has a spectacular water view and view of the entire harbour, it will deliver delicious food, great service and unforgettable entertainment and music. The legal structure of this business is registered as a sole trader; Joanne will be running an unincorporated business which has unlimited liability. She will take full responsibility for all debts incurred by the business, and will be personally liable for the financial obligations of the business. There will be fewer than 20 employees hired, as it is only a small business. The target market of this business is obviously people of all ages who are looking to celebrate their marriage. The prime function of the business is to make sure that all special occasion are just the way couples want it-elegant, memorable, and effortless, also that the business is a very successful business and advertised as best as possible, not only in the media, but also in words of mouth. The business hopes to achieve all its goals profitably and successfully in order to satisfy all guarantees and pledges to stakeholders. Purpose Of plan A business plan is as important for starting a business as a key is to a car. A business plan will provide the firm with a clear direction for the future, and will organise the business. It sets out goals for the business that want to be achieved in both the long term and in the short term. It will help the business organise its three main aspects, these are, marketing, production and management finance. The business plan will make sure that Joannes wedding reception will be run successfully, organised and to the best of its ability. It will help the business significantly with time management, as it will help both the business and staff manage their time and stay organised in order to keep the business running efficiently. The plan will explain all the strategies and objectives of the business, this give Joanne a huge understanding on what she will be expecting and how she will go about in order to help the business successfully achieve its goals. The Business plan will give Joanne an in depth understanding on what is going on and what will happen within her business, some of the things it will provide include a description of the services that will be provided, the personal requirements and skills needed for the staff, a clear outline on the description and ownership of the business, and much more. The business plan is very important and of great significance of any business, whether it is for future expansion of a business or the development of a new business, a business plan must be written. A business that fails to plan, plans to fail. Situational Analysis SWOT analysis SWOT analysis is a strategic method used to evaluate and state the strengths, weaknesses, opportunities and threats involved in the business, within both the internal and external. Every business needs a SWOT analysis in order for it to be prepared for the present and the future, the SWOT analysis for Jay Harbour is listed below. Strengths Preferred location of the majority of the public New and Spacious Caters to all needs of couples Catchy name Overlooks Harbour Delicious food Great Service Good music and entertainment Spectacular Water view Target market for all ages Unique Selling points Weakness Small Business New Business Joanne hasnt opened up a business before Not familiar with the industry Unlimited Liability Sole trader business meaning Joanne is personally responsible for all financial obligations Limited Funds Limited Reputation Opportunities Increasing number of couples moving to the area Geographical Location Well established position Huge amount of couples looking to get married In the city of Sydney Social Interests Threats Other more experienced businesses in the area Large amount of competitors Stronger promotions by competitors Competitors have advertised their business and have been running for a longer period of time Market Demand Economic Conditions Business Objectives and Strategies Each business aims to achieve specific objectives and strategies, an objective is a measurable statement of what has to be achieved, where a strategy is a way in which the business aims to achieve its objective. Joannes wedding reception is a business which aims to accomplish both its objectives and strategies to the best of its ability. Joannes wedding reception aims to achieve its ultimate goal of success through its five main objectives and strategies. Good Reputation is the first main objective of Joannes business, Joanne aims to start up her business with a good reputation, and maintain and improve the reputation as the business grows. Joanne is aware that she is not able to manage her own reputation; however it is possible for her to strengthen it. Strategies that Joanne will take up in order to have good reputation include: Engaging and starting up appealing advertising campaigns Joanne will pay a few loyal people who she is on friendly terms with to write blog posts and advertise her wedding reception on facebook and myspace Joanne will pay to have her wedding reception advertised on radio stations Joanne will create a facebook page in the name of her business, and keep it updated with articles, pictures, and different ways to appeal to customers The second main objective is expansion, Joanne aims for her business to expand and hopefully one day turn into a larger business, she aims to create more function rooms in order to cater for other occasions, and also remarkable rooms in which photographs can take place. Joanne can only do this and expand her business if she is financially stable enough within the future years. Strategies that Joanne will carry out in order to expand her business in the future include: Not spending money on things that arent needed, money will be spent on what customers need not what Joanne needs, money will not be spent on things that make Joannes business look good such as a company car, or a fancy office, instead the money will be used on more important things Joanne will make sure that all customers are treated with care, and are satisfied, the happier the customers are, the bigger the business will become, as they will help promote by good words-of-mouth A good working environment is another objective, Joannes aim is not only to satisfy her customers, but also her employees. She needs to do this in order to keep them motivated and stay doing their jobs to the best of their ability Strategies that will be carried out include: Having a safe working environment Giving Suitable and fair wages and payments to employees Giving employees benefits Giving employees hours which are suitable to both Joanne as the Employer, and them Catering to a wide variety of cultures is another one of Joannes main objective. Joanne aims to cater to many different cultures in order to have a variety of different people using her wedding reception. The business will be a bigger success if it is for many cultures rather than just one or two. Strategies that will be carried out include: Hiring chefs that are able to cook spectacular multicultural food Being able to design the reception according to cultures of people Being able to design a whole wedding that includes the theme of the desired culture Being able to give customers long lasting memories is the last of the businesses objectives. Joanne aims to give customers a night they will never forget. The strategies that will be carried out include: Creating a dynamic atmosphere Offer great food Unforgettable entertainment Planning the wedding for the customers from beginning to end Leaving the customer stress free Operations Description of the product or service Joannes wedding reception is a wedding venue which aims to cater to all needs of couples who are looking to celebrate their marriage. Jay Harbour is the name given to the business; it is a brand new function centre which is located at 150 day street, Darling Harbour. Joanne is looking to cater for any type of wedding, from the traditional wedding, to the modern wedding, she is willing to accommodate for small and intimate weddings with around 50 guests, to larger celebrations including up to 300 guests. Professional and friendly staff will be hired in order to ensure that every customer receives a day that they will remember. Joanne aims to take hold of all the stress which may be felt by the customers, she will leave them all free to relax and enjoy their special day at her venue, she will have a plan of approach which will help not only the customers, but also her, to organise a wedding that will remain in the hearts of the couples and their guests forever. Joanne will offer a great service, superb food, personalised service, divine wines and alcohol, and unforgettable entertainment in order to make the weddings a magical and flawless occasion. Joannes will provide easy access both in and out of the reception including both weal chair access and elevators. The venue will overlook darling harbour, and will also include a spectacular water view. A Valet entrance and a remarkable walk for the entrance of the bride and groom will be included in order to make the wedding feel more special and exceptional. Table setting wills be offered in numerous types, themes of the wedding are also able to be chosen according what the customers want, floral arrangements will all be made, and food and decorations will be offered in a variety of choices, and in many different cultures. Joannes Business will be run as a multicultural business, anyone no matter what culture they are a part of, will be able to experience the wedding of their dreams. A bar will be provided at the reception, a wide range of alcohol including many wines and champagnes will be provided. Couples have a choice between having their guest pay for the alcohol at the bar, or having an open bar, meaning the couple must pay a certain amount of money for the unlimited drinks that will be given to guests on the night. Personnel Requirements and Skills Joannes business is a small business, meaning under 20 employees will be hired, they will all go through the steps of the human resource cycle, including acquisition, development and maintenance. This is so that the people with the top skills will be hired, and so that they can continue developing their skills and knowledge, also so that the employees stay motivated and productive within the business. Waiters/Waitresses Twelve Needed Qualifications Must be neat and tidy polite, well-mannered and able to communicate well with people A good service attitude Able to work in a team A good memory in order to remember which customer ordered which dish Must have good physical health as the waiter spends most working hours on their feet Fast with serving customers Able to clean Qualification 16 years of age and over Experience Experience with customer service needed Bartenders Three Needed Qualifications knowledge of beer, wine and other alcoholic drinks drink preparation and drink service skills familiarity and awareness of liquor licensing rules and regulations good communication skills friendly and polite mature and honest adaptable and able to work well under pressure confident and considerate when dealing with customers able to use their initiative able to follow instructions. Qualification Alcohol Beverage Licence Experience Experience of 1-2 years within the alcohol industry required Chefs Four Needed Qualifications Leadership skill. Time management. Food preparation and presentation skills Financial management Able to manage finances within the kitchen Able to cook a variety of multicultural foods Works well with others Adaptable and able to work well under pressure Good communication skills Qualification Certificate or college degree from a qualified cooking school. Experience 3-4 Years of experience within the chef industry required Marketing Market Analysis Customers The target market of this business is obviously people of all ages who are looking to celebrate their marriage. Joanne is looking to cater for any type of wedding, from the traditional wedding, to the modern wedding, she is willing to accommodate for small and intimate weddings with around 50 guests, to larger celebrations including up to 300 guests. Professional and friendly staff will be hired in order to ensure that every customer receives a day that they will remember. Joannes business is willing to cater to any customers wants and needs. The Choice of the venues was made between the areas listed in the table, in order to come to a final decision of where the business will get the most customers; population statistics of the areas was gathered. It was obvious that a larger population lives in darling harbour, also, the median age there is the youngest of all the median ages in the other areas, this another advantage as it is the younger people who usually want to get married. Market size and trends Joanne aims for her business to expand and hopefully one day turn into a larger business, she aims to create more function rooms in order to cater for other occasions, and also remarkable rooms in which photographs can take place. Joanne can only do this and expand her business if she is financially stable enough within the future years. Joanne will not spend money on things that arent needed, money will be spent on what customers need not what Joanne needs, money will not be spent on things that make Joannes business look good such as a company car, or a fancy office, instead the money will be used on more important things. Joanne will make sure that all customers are treated with care, and are satisfied, the happier the customers are, the bigger the business will become, as they will help promote by good words-of-mouth Competition There are many surrounding competitors within the market which have been running for a longer time, and some which are just beginning to start up, they offer many services, however none like Jay harbour. Joanne has come up with many strategies in which to compete with its many other competitors. Joanne offers multicultural services, from foods, to themes, music and much more, majority of the other venues offer a minimum amount of cultures. Jay Harbour, also has a view like no other, the amazing water view and view of the harbour will attract many customers. Joannes prices are also very affordable, and suitable for the amount of services one will receive if they decide to have their wedding at Jay Harbour. Easy access in and out of the venue is also an advantage, as many other competitor venues do not have these elevators and escalators. Marketing Strategies The marketing strategies include product, price, promotion and place. Price is one of the most important things when you have other competitors, by having cheaper prices customers will come to your reception rather then the competitors receptions, Low and affordable prices will be offered at Jay Harbour, packages will also be offered allowing customers to pay for many things at a smaller price. However, prices will increase and decrease according to the prices of competitors. Product refers to the service of the business and what the business has to offer, Jay harbour offers many services including entertainment, good music, open bar, great view, valet parking, and much more. Place refers to where the business is located, the area that jay Harbour is located in is Darling Harbour. With an amazing view of darling harbour and the water, and an alluring atmosphere and amazing breeze, it is very hard for Jay Harbour to NOT become the number one wedding reception in the area. Promotion refers to ways in which the business will promote itself, jay Harbour will maintain consumer awareness and interest towards Eternal Happiness. The business must keep advertising through media, suppliers, provide special offers and many more in order for it to stay competitive within the market. Finance Financial Forecasts Revenue Statement $ $ Sales revenue $460 000 COGS Opening stock 50 000 Purchases/income 250 000 300 000 Closing stock 80 000 $220 000 Gross profit $240 000 Expenses Advertising 5 000 Salaries and wages 150 000 Insurance 3000 Bank charges 400 Interest paid to banks 10 000 $168 400 net profit $71 600 This indicates that profit was made for jay Harbour, $240 000 was made, where as only $168 400 was lost, meaning a profit of $71 600 was made. Balance Sheet For Jay Harbour $ $ Current Assets Cash at Bank Accounts Receivable Stock $12 000 $14 000 $30 000 $56 000 Non-Current Assets Property Equipment 150 000 21 000 $171 000 Total Assets $227 000 Current Liabilities Bank Overdraft Accounts payable $22 000 $20 000 $42 000 Non-Current Liabilities Loan $92 000 $92 000 Total Liabilities $134 000 Owners Equity Capital Profit Retained $51 000 $42 000 $93 000 Total Liability and owners equity $227 000 The current ratio of this balance sheet is calculated by dividing the current assets by the current liabilities, this is equal to 1.3, meaning the ratio is 1:3:1 Critically review the plan and process I think that I did a great job in completing the assignment, I followed my plan of approach according to all the days up to the 26/7/10 and I had no problem to hand everything in that was due by that day. I was able to do all my research and gather all my statistics and information, and put them together before handing in my assignment, I did not stress, as everything was done according to plan until the due date. I think that the assignment being set out this way was to my advantage, as it helped me not leave everything to the last minute and procrastinate. One thing that I do regret doing is leaving my report to the last minute, I think that next time I should start my report as soon as the second part of the assignment was due, as it will make me stress much less, and I would be able to do the report to the best of my ability. I did try my hardest though, and I do believe that I deserve the best possible mark I can get. Overall I believed I achieved what I planned to and was glad that I was able to hand everything in on time, despite the fact of starting my report late, I think that doing everything else prior to the report such as objectives an strategies, SWOT analysis, and much more, was a great advantage to me as all I had to do was put them together within the report. I believe that my teacher done a great job of explaining my assignment as I was able to do it all with no problems, and I was able to fly through it as it was explained properly and in depth.

Comparing Allegory in Masque (Mask) of the Red Death and Dr Heideggers Experiment :: comparison compare contrast essays

Allegory in Masque of the Red Death and Dr Heidegger's Experiment Edgar Allan Poe's writing style is based on the supernatural and the unknown. In The Masque of the Red Death, Prince Prospero invites the revelers to come to the castle to party until the danger of pestilence is gone. The party was interrupted by an intruder who was dressed in all black (like the Grim Reaper) and was associated with the plague of the "red death." The reaper killed everyone one by one in the end. The Masque of the Red Death is an allegory. An allegory is symbols that are presented in the story that have two levels of meaning. An example can be the clock in the story. The clock told time and represented the time they had left before they died. There were seven chambers that were different colors, and the last chamber was black, which was the last chamber that represented death. I think the seven rooms symbolized the days until you die and the clock symbolized the time until you died. Dr. Heidegger brings over four of his friends to try an experiment on them in the story, Dr Heidegger's Experiment. There were three men and one woman named Widow Wycherly. They were all solemn people who had been unfortunate in life. In the past, the three men used to fight over the widow to the point of almost killing each other. Dr. Heidegger had a mysterious folio volume which was said to be magical (supernatural). He pulls out an old rose from it and turns it back to life by putting it in water called the Fountain of Youth. His friends couldn't believe that a rose was brought back to life and passed it off as a hoax. So, Dr. Heidegger gave them all a glass of the Fountain of Youth to make them believe its powers. After all of them took a gulp they were turned young again. The old people became so happy and cheerful and so full of life again like they once were in their prime. They were all happy and dancing and soon it turned into a riot where they started fighting o ver Widow Wycherly again, causing them to spill the Fountain of Youth all over the floor.

The Drug Issue in Australia :: essays research papers

The drugs issue is a major problem in Australia. A simple solution cannot be found to solve this great problem because there are so many decisions, thoughts and sacrifices that need to be made. All sides of the issue must be considered when making such a large decision. To find a solution, several tests, meetings, interviews and research need to be made, to name a few. Extreme care is needed when challenging such major issues, all aspects of the problem need to be considered.   Ã‚  Ã‚  Ã‚  Ã‚  Zajdow describes drug abuse as being a social, legal, health, economic and ethical issue (1999, p.44). This great problem therefore involves not only one department, but also many other departments. These include the police, who offer their power and resources, Justice, who has the resources for jail, Health, which offers treatment programs, and Education which provides drug education to the community. Without these departments, the issue would be too complicated for the Government to solve on their own. However, as indicated by Knowles, these departments were bidding for more funds to strengthen the resources they provide (2000, p.1). The drugs issue as a social concern:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  There are an estimated 25,000 heroin users in Victoria (Hodder, p.10). This is a very large amount of people on drugs, in the last 10 years it has been shown to increase and therefore the drug issue is becoming a major problem to all the people in Victoria.   Ã‚  Ã‚  Ã‚  Ã‚   Some people argue that the drug users aren’t the heroin victims. One writer notes, 'The parents of the user who steals from them, abuses them, physically, emotionally and mentally, the siblings who suffer the loss of care and love but who also get abused and used by the user, the kids of the user who learn that the parent's desire for smack is greater than the desire to be a parent,' are the real heroin victims (Fitzgerald, 2000). This problem therefore effects not only the user but the society living around them as well. The drugs issue as a legal problem:   Ã‚  Ã‚  Ã‚  Ã‚  The Government needs to draw the line somewhere. In Sweden the Government was giving out free heroin, in order to keep the drugs free from being impure. However, Margaret McKay (2001) declares that if we follow in same steps, soon we will be giving out not only free heroin, but also other illegal substances as well. It will then lead to problems with other drugs as well.

Streetcar Named Desire Essay: Themes in A Streetcar Named Desire

Themes in A Streetcar Named Desire    A Streetcar Named Desire is a pessimistic work that is the â€Å"culmination of a view of life in which evil, or at least undiminished insensitivity, conquers throughout no matter what the protagonistic forces do†(Szeliski 69).   In other words, sensitive individuals all meet a similar fate-crushed under the heels of those who lack sensitivity. This play is about Blanche DuBois; therefore, the main themes of the drama concern her directly. In Blanche is seen the tragedy of an individual caught between two worlds-the past world of the Southern gentlewoman and the present world of crudeness and decay-unwilling to let go of the past and unable, because of her character, to come to any sort of terms with the present (Falk 94). The final result is her destruction. This process began long before her clash with Stanley Kowalski. It started with the death of her young husband, a weak and perverted boy who committed suicide when she taunted him with her disgust at the discovery of his perversion. In retrospect, she knows that he was the only man she had ever loved, and from this early catastrophe evolved her promiscuity. She is lonely and frightened, and she attempts to fight this condition with sex. Desire fills the emptiness when there is no love and desire blocks the inexorable movement of death, which has already wasted and deca yed Blanche's ancestral home Belle Reve. For Blanche, Belle Reve was the remaining symbol of a life and tradition that she knows in her heart have vanished, yet to which she clings with a desperate tenacity. In doing so, she is â€Å"both an individual and a representative of her society, an emblem of a lost tradition† (Krutch 39). She is dated. Her speech, manners and habi... ... Adler, Thomas.   A Streetcar Named Desire: The Moth and the Lantern.   New York: Twayne, 1990. Baym, Nina et al, eds.   The Norton Anthology of   American Literature.   New York: W.W. Norton & Co. 1995. Falk, Signi.   Twentieth Century Interpretations of A Streetcar Named Desire.   â€Å"The Southern Gentlewoman†.   Ed. Jordan Y. Miller.   New Jersey:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Prentice-Hall, 1971. Krutch, Joseph Wood.   Twentieth Century Interpretations of A Streetcar Named Desire. â€Å"Review of Streetcar Named Desire†.   Ed. Jordan Y.   Miller.   New Jersey: Prentice-Hall, 1971. Szeliski, John T. von.   Twentieth Century Interpretations of A Streetcar Named Desire. â€Å"Tennessee Williams and the Tragedy of Sensitivity†.   Ed.   Jordan Y. Miller.   New Jersey: Prentice-Hall, 1971. Williams, Tennessee.   The Theater of Tennessee Williams.  Ã‚   â€Å"A Streetcar Named Desire†.   New York: Laughlin, 1971.

Psy/285 Final Week 9

PSY/285 Elizabeth Davis November 11, 2012 Bettye Griffin I am well rounded, independent, and unique. I believe that being well rounded means that you are not just one way or another. It means you have a little bit of every thing. I think that independent means for a person to be out on their own in life. It means to be able to take care of them selves in life, along with other people. I am independent not interdependent. I do not rely on others for any thing. Meaning I do not get help with bills, money, school, child, car, or any other aspect in life. Interdependent means you get help from others or depend on other to do things for you.I think that self serving bias is some thing that every one has to some degree or another. I think that it is a bias opinion that enhances or widens your ego or self esteem. For me I am self bias towards my self in the fact that I am a very vain person. I believe I am very attractive meaning my self esteem is great about how I look when others are arou nd. Locus of control theory is where people believe that they can control events that can affect them. External locus of control is a person that believes the whole world is out to get them, luck does exist, and that life is unfair.Internal locus of control is when a person has feelings of being responsible for the outcomes that happen in their lives. I know that confirmation bias is where a person has a tendency to favor information that goes along with their own beliefs. A person does this by gathering or when they remember information by picking out pieces of it. I think then that confirmation bias is some thing that we all do. I know for my self I have selective hearing. With this I pick out what I want to hear from a conversation, perceive it, and use it how I want to.My experiences that I have had with beliefs generating from their own confirmation have not always ended well. I know that nothing in life will happen exactly how you want it to. I do this all the time and plan ou t how others will react in a certain situation I am always wrong. I know that my behaviors influence my attitude a lot. I simply put my desires and actions first. My attitude or my intention only pushes my desires and actions further. Our text did suggest that there are several ways that genetics influence gender identity. My gender identity is influenced by my genetics because I was raised by my great grand parents.This means I am more apt to take on the old fashioned ways or believing in what a woman should act or be. I think that my gender identity has been shaped by the environment that I was raised in. I think that some evidence to support this would be that I do believe that me as a woman should do the cooking and cleaning. A woman should be married to one man in her life. A woman place in the world is behind her man. A woman must be able to do what a man does and work as hard as they can. I think that now in life that I am not at a great risk of conforming.I know that growing up at one point or another I was influenced to conform to a great many different aspects of life. I am stable in who I am and what I am today. I think as a person grows older in life it is harder to sway to conformity. I just don’t feel the need to impress or to be or act like some thing I am not. I have always had a hard time with both authority and also obedience. I think that in my opinion they go hand and hand with each other. I think that fear of authority or the stubbornness of just not wanting to both has a clear view of why the obedience will then not look.I think that the foot in the door technique has had a lot of influence on me doing things in my life. I think the biggest foot in the door was when I was younger and with my friends. When I would hang with them and they would start to do some thing illegal or dangerous. That means I would have a choice of walking away or since I am all ready there so why not concept. Oh, of course I have used the foot in the door t echnique on others. This is used in peer pressure situations when some one does not want to do some thing but convince them to using the foot in the door.I think that when I am in the presence of others I am very stand back and watch kind of person. I like to take in what is going on around me. I think that with or around others I know that I act with respect and honesty. When alcohol is involved that bearer that was there to just sit, watch, and be kind of shy is lost. When that is gone I am just full of confidence and the life of every one else around me. I know that no matter what group project that you get your self in to that there will always be some kind of social leafing.I volunteer at our church a lot, and at the veterans hall we work in groups and there is always one or two people who I have to pick up the slack from, because they refuse to help in any way. I don’t think that it will get any better in the future. I don’t think that it will because I can not c hange other people and how they see life. Only that person can make the conscious decision to change is them selves. I believe that Deindividuation is a concept that is mostly thought of as one loosing their self awareness in other groups.I think that deindividuation is where people sway into other groups other than what they would usually. It is acting different in a group than you would usually, that would be completely out of character for you. People that are in groups over time lose their own self awareness and self restraint because of the group they are in. At this point they would loose their own self as an individual and become more like the others. I think that people whom are in groups would do things that they would not on the account that the person would then be less responsible for their own actions.I think that I was influenced and have gotten in a lot of trouble in the past because of deindividuated presence of other people. I am not now though taken over in any gro up nor do I want to be my life is fine with out getting in trouble. I think that there are many different levels that a person can be attracted to another person. I think that at first it is the attraction of what a person looks like. I think that personal things you have in common helps. I also think that being around a person for long time will increase the chance of being attracted to one another.There is so many things that can make a person attractive to me. I do know that the preference at attractiveness is different between each person. I think that there are many things that you can do to help sustain relationships. Here are some of the things that I do to help sustain a relationship is trust, compassion, compromise, and respect. I think that all of these are needed to have a healthy relationship. I think that trust is big to be able to feel at ease. Compassion is needed for your self the most to put it into the relation ship, and also to be healthy for you to have compassio n towards other things in life.I would say that compromise is like picking your battles. This would come along with talking to your partner. I would also say that to have respect is both for your self as well as the other person. When I have to resolve a conflict there is just a few things that I do to help with this. I first pick a time to talk about it. I make sure not to go into talking about it when I am angry or mad. I would also take into consideration to bring in an out side party to monitor the conflict, if we can not come to a compromise or agreement about the conflict.I am glad that this class has opened my eyes to so many different views and ideas of what I need to take a look at in life. I think that it is good to know what the things are that centers around who I am and also why I am that way. I think that I have been able to change some of my views and ways from what I have learned in this class. Although, I do know that even though this class has made me aware of some of my actions and beliefs, that I am just not ready to take control of and change. It has also made me aware of why others act in the way they do.I will not be so judgmental of certain behaviors or actions in the future. I am more aware of the world around me, including my self and other people who I choose to surround my life around. I loved what this class has taught me and will keep it with me in my mind and thoughts for ever. I wish that other people would take vane and learn why things are what they are. To find reason for behaviors this makes it so that maybe some time knowing why will become action to change to some thing better.

Analysis on Personal Philosophy

As defined by Webster†s Dictionary, a teacher is â€Å"one who instructs, directs, and disciplines other individuals.† This definition is correct, however, teaching encompasses much more. A teacher is an integral part of the learning process of a child. A teacher also aids the child in personal growth and life development. Teaching has always been my lifetime desire. I look forward with great anticipation to the day when I teach my own class. This will give me the opportunity to instill in the children a thirst for knowledge. This is also a chance for me to make the children realize their unique potential for greatness and open their eyes to the beautiful world around them. Before getting involved in my formal education classes and field experiences in Elementary Education at Pennsylvania State University, I thought being an educator involved teaching the students basic skills, assigning homework, and testing their knowledge. I soon found out that this monotonous routine does not maximize student interest and learning. Through my valuable student teaching experience, I have come to identify with a teaching paradigm known as Inquiry learning. In this particular paradigm, knowledge is viewed as functional and pleasurable. Children learn from the questions they pose. Key skills are learned in context and focus on child interest rather than artificial and made-up. This type of education concentrates on student interest. Children are focused and on-task because they are directly involved in their own learning. The Inquiry Paradigm also allows for numerous hands-on learning experiences. Another aspect of Inquiry learning is that the teacher is viewed as a â€Å"partner along the journey† instead of â€Å"Supreme Being†. I firmly believe that a teacher should treat her students as partners on a journey. This allows students to feel independent and responsible for their own learning.

Fire Protection Systems-Bachelor of Science Essay

1. Specifications for a dry pipe sprinkler system in a cold storage warehouse The fire protection system to be supplied based on these specifications is dry pipe sprinkler Related works include electrical installations, walls penetrations sealing as well as the relevant drawings and calculations. To assure quality, all materials designs and works shall be supervised by qualified person (NICET level III certificate). Calculations are to be based on NFPA 13 and no detail shall be left or assumed. Sprinklers shall be availed in elevators and stairwells. The sprinkler performance shall be tested after installation. The new system of sprinkling design should meet all pre-set codes and standards for effective performance. The system components and devices shall be recommended by under writer Lab in ULFPE directory. Minimum experience of the contractor is 5 years. Layout must be supervised by experienced person and quality assurance done by a different qualified person. Submittals shall be done in one package, reviewed and then signed as required. The system drawings with all relevant required information by NFPA shall be provided. Calculations for the system’s remote areas with regard to one critical light hazard and ordinary hazard areas shall be done as requires by NFPA. Relevant compliance certificates shall be submitted. They include certificate of quality assurance, experience, test certificate for contractor and the various respective NICET III certificates. Again, all design and installation documents shall be required as issued by NFPA as well as the contract drawings. The dry pipe system sprinkler shall be piped in accordance with NFIA 13. All valves (control, drain, alarm and check valves) should meet the fine specifications as listed in UL. The sprinkler installed shall UL listed, its location strategic and its temperature appropriate for the room in is installed. Listing of each sprinkler shall be based on the classification of the room in which it is installed. The rooms are classified based on their occupancy. The dry systems switch and all tamper switches have to be linked to the fire alarm control panel as required by NFPA code 71 and 72 (Zalosh, 2003, pp. 166-168). 2. The reasons why a builder or architect might give a sprinkler contractor an incomplete set of contract drawings. There are a number of reasons that have been placed to explain why an architect may end up giving a contractor for sprinklers incomplete contract drawings. First, the builder or the architect may lack the competence in the engineering field. He may not the capacity to make workable designs for fire fighting equipment and for sprinklers in particular. Again, the architect may not have the relevant experience with respect to designing various systems for buildings that are of varying sizes and that may have varying needs for fire fighting systems. Through experience, a builder is capable of easily spotting an incomplete drawing. This is because most experienced architects have customized their expertise by developing check lists for the various requirements that make a contact drawing complete. In case they are in hurry, these check lists can fruitfully assist them in ensuring all important components in a contract drawn for a sprinkler contractor is complete. It is true to say that most architects specialize in designing houses and most leave minimum provisions for structures that are installed long after the house is competed. This is because most architects do not have an idea for what purpose the house they are designing shall be used. The fire fighting systems are installed as the need arise depending on the use for which the house shall be used. Sometimes, although rarely, some architects once they spot errors they had made in their designs, they may distort the designs to cover up their errors and this way, they evade possible blame for such errors (Gagnon, 1998, p. 107). This blame is avoided because it can cause serious impacts on the company contracted to design, given that they are in business and they need to keep their reputation. However, this action is against the requirements of the Code of Conduct for engineers. 3. The response time for the Californian fire department According to the Californian fire control and suppression department, the response time for this department vary considerably. This was evident from the various reports obtained from the department. The response time as discussed here denotes the period from the time when the department is informed about a fire incident through the preparation for take off until the time they reach the fire site. The major explanation given for this difference in response time was due to the various circumstances surrounding each fire break case. This could range from issues like distance, accessibility, appropriateness of the equipment available and the preparedness of the fire fighting crew in the given station. Response time Based on the principles of effective fire control, suppression and management, there is no specified time which can be termed as the ideal response time. The ideal response time is the best time possible within which a crew will get to the burning site and start acting upon the fire, in the given circumstances. For this ideal response time to be gotten there is need of strong spirit of team work from all parties concerned, starting with the commanders at the station to the fire fighters in action (Ammons, 2001, p. 157). Communication has to be most effective and the message about the incidence must be clearly and coherently communicated and information about what, where and when should be precisely given for response time to be as short as possible. Accessibility will be determined by the location of the burning property. Air crafts may be used where the fire is deep in the forests and land vehicles may be used where the site is accessible by road. Response time is usually prolonged in cases where fire is in a slum or where the estate planning was too poor as to allow accessibility in times of emergency. Some times, the planning could have provided for this but poor management of the available structures such as bridges could be the barrier. Generally, an exponential function is the result of correlating the damage caused by fire with the time it takes before suppression efforts begin. This means the more time you take, the little you should expect to rescue. Therefore, it is essentially basic to respond within the first few minutes from the time you receive the signal and the approach should of course avoid panic. The fire should be fought professionally. Although the response time for this department appear to be timely, it is advisable for companies relying on this facility for fire management to install their sprinkler fire fighting systems to avoid any loss that can result to delayed response from the fire department. Although this may not fully content the fire, it can substantially suppress the fire before the crew from the department arrives, therefore preventing total losses. 4. Measure the height of your house from ground level to the highest ceiling. What water supply must be available to supply 35 psi for a sprinkler at the highest ceiling? Pressure A= Pressure B+ Pressure C , Force ‘B’ must correspondingly increase to maintain the equilibrium balance of forces which in turn translates to an outlet pressure rise. Therefore a maximum water supply pressure of 100 psi is required. 5. Actions taken by the fire service when fighting flammable liquid storage tank fires with fixed water spray protection installed and without fixed water spray protection installed. The fire brigade commander professionally and quickly determines the kind of flammable liquid that is burning, its immediate properties such as density as compared to that of water. In cases where the water is denser, it is mostly avoided because it can potentially worsen the situation. The commander expertly and in no time determines the flash point of the burning fluid. If the liquid has the potential of burning when it mixes with air upon ignition, the commander may command the use of water to prevent reaching the flash point of that liquid. When the fire is detected in time, the spraying of water using the fixed apparatus will but not in large quantities will lower the temperature in the room and thus reduce the potential of the ambient room temperature to cause the ignition as this has been known to cause the ignition of most flammable liquids whose flash point is low. It is necessary to close the container from which the vapors are coming from as the ignited vapor can burn back to the liquid, thus resulting to a fatal explosion. In cases where there is no fixed water spray, the portable water sprayers can be used to spray water (but not to pour because the fluid will float on water and even burn more) to the atmosphere and even near the liquid containers to lower the temperature. It is important to assess the risk in both cases by referring to the flammability characteristics of the fluid in question. Again, both cases require a person to first wear personal protection gear such as eye protection equipment, gloves on hands to prevent burning in case you come in contact with the flammable liquid, and also additional protective clothing for the whole body. Safety shield is useful in cases where a potential explosion is most likely or an exothermic reaction is most likely. Generally, the actions done here include the transfer of the flammable liquid to a working fume board if possible. Any potential source of ignition should be completely eliminated (Fitzgerald, 2004, pp. 422-424). Then locate all the safety equipment. Use appropriate mode of alerting the nearby people. The use of water as a fire extinguisher in case the fire has been ignited should not be attempted but instead, the use of dry chemical extinguishers can be suitably used. Alternatively, the use of liquefied carbon dioxide can be effective on these flammable liquid fires. Ask for assistance from the nearby fire facility by calling the emergency numbers. 6. Fire alarm systems in a factory Fire alarms noted in the factory were of various kinds. First, the M-Fire Alarm system which had manual call points. They were placed mostly near escape routes and they largely lacked an automatic way of detecting fire. It mainly relied on a person raising alarm. In case of fire disaster L-Fire alarm system which was designed to preserve life. It could enable non affected people in a factory on fire to safely escape unhurt. It had automatic sensors of a possible fire disaster, beacons and sirens. The third kind is P fire alarm system which is designed such that it can simultaneously protect life of building occupants; protect the property inside and most importantly the building itself by having the ability to automatically dial out the emergency number of the fire brigade. The available fire alarm systems identified could also be classified either as single stage system or double stage system. The single stage system when activated could transmit a signal in the whole building such that all the occupants in the building become aware of the fire danger the soonest possible. The two stage system could first release a characteristic alert signal to all occupying staff. If the staffs confirm the existence of the fire, they activate the alarm signal. In case the component alert is false, the alarm can be silenced and the system reset. According to the fire protection engineer, the M fire alarm system was used because it could serve the whole chain of factory buildings. L fire alarm system was to ensure timely evacuation and that there was no loss of life as a result of inconveniences. The system requires use of fire resistant materials in the factory to avoid fast spread of fire in the factory which is common in most factories. On the other approach to identifying the alarm system in the factory, the two stage system was installed based on the fact that most industrial workers especially those in the offices may panic very easily if they abruptly learn about a fire in the building they are in. This system was seen a necessary measure to reduce the possible effects of false alarms. Finally, the installation of single stage alarm systems in the factory sites where most machines are in operation was based on the idea that the fuel for running the machines could easily catch fire and lead to a very rapid spread and therefore this form of alarm would avoid any form of delay (Gill, 1997, p. 97). The performance objectives of the company in using these systems is to attain fastest response to fire break in industry while keeping the panic associated with raising fire alarms as minimum as possible to the senior management and other support staff in the factory offices. 7. How the first Montreal Protocol agreement has been modified since 1987. The Montreal protocol meant to address the issues related to the production of substances that result to depletion of the critical ozone layer has been modified several times. Since its signing in 1987 by only 25 nations, the membership tally has rose up to one hundred and sixty eight nations as of now. Much of these changes are as a result of more awareness of the effects of the various halogen substances and chlorofluorocarbons (CFCs) on the ozone layer. This has been obtained through intensive scientific research. The major changes in this original protocol were noted in the year 1990 in London, 1992 in Copenhagen, 1995 in Vienna and the most recent was done in 1997 in the city of Montreal. The amendments were made to speed up the withdrawal and abstinence from the production of substances that deplete the ozone layer. First, the production and the use of halogen matter have a phase-out completely on the first day of January, 1994. Exactly two years later, the production and use of other ozone depleting substances was phased out. These substances include CFCs, tetra chlorides of carbon, methyl chloroform and others like complex compounds of hydrogen, bromine, fluorine and carbon (hydrobromofluorocarbons). It is important to note that some companies in certain nations were exempted from the above discussed bans while compounds of H, Cl, F and carbon are to be phased by the year 2020. As more knowledge continue to be obtained from scientific research, the current ozone depleting potentials of various substances shall continue to reviewed from time to time and the best standards shall be used. The Montreal Protocol has resulted to a decline of chlorinated hydrocarbons while the controlled use of hydrocarbons has resulted to leveled trend in emission levels. They have been predicted to begin declining by 2020 (Newton, 1995, p. 1). 8. Aqueous and non-aqueous agents are employed by the Californian fire service, Aqueous agents used First, the most commonly used aqueous substance in fire fighting is water itself. It can either be pure or salty but mostly pure water is rarely used. Ice has been sparingly used but it is effective in keeping room temperature low below the flash point of most flammable liquids. However, an array of hydrated chemicals has been developed for use in the fire fighting exercise. Most of the agents that are used in this chemical formulations include chlorinated metaxylenol, some forms of Urea, heteropolysaccharide-7 substance, aqueous solution of equal amount of sodium decylsulfate and sodium octylsulfate (both used in equal amounts in terms of their molar masses, other compounds like monobutyl ether made of diethylene glycol as well as the hydrated form of isopropyl mixture. Other chemicals used may vary narrowly from this typical composition to contain fewer compounds than these or include a few more compounds such as ammonia and magnesium sulfate. Non aqueous agents used The most commonly used non water agents in fighting fire in this fire service was Liquefied carbon dioxide which is packed in sturdy metallic cylinders and let out through some nozzles at the top of the cylinders. It is popularly known for its effectiveness in fighting and suppressing fires on flammable liquid tanks and containers. It acts by cutting off the oxygen supply from the atmosphere by forming a blanket like layer over the fire. In additions, these kinds of fires can also be handled by the use of dry chemical extinguishers. Fire beaters are commonly used in the grassland wildfires in California and they are used by trained fire beating crew who must wear appropriate garments and gears that are not only resistant to the fire itself but also protective from the painful burning characteristic of open-fire fighting. The criteria for determining the kind of agent to be used is based on the kind of fire (in the open or in a building), the kind of material burning (flammable liquid or wood or plastic or any other) and also on the resources available. Curbed fires can be suppressed by adequate water spray while fire from a fuel tank can be suppressed by used of liquid carbon dioxide. The agent selected should be the most appropriate under the prevailing conditions (Schwartz & Perry, 2007, p. 334). 9. Gift from a client or other person with whom one has a professional relationship, which must be reported to an employer, those if accepted could create a conflict of interest and state the justification. a. A pen with promotional advertising on it. It should be reported because if kept as a secret, other parties with similar interest as this client may see this as a campaign for this particular client’s company. b. A promotional videotape- it should be reported but it has no potential for causing conflict of interest. Reporting will allow for analyzing of the message in the tape and whether it is acceptable or not. c. A book of engineering data – this should be reported because the information contained in this book has not been established to be in conformity with the applicable standards for engineering. If not reported, it can cause a conflict of interest because if an engineer beliefs in the data, he is likely to have conflicts with others who use the preset standards. d. An engraved briefcase – it should also be reported because the material used to make it may be unsafe. Since briefcases are carried at work, the engraved briefcase may act as a source of irradiations which can potentially form a source of ignition for liquids with low splash points. e. A car – This should be reported because if not reported, it may be perceived as a reward for favor done before which is not acceptable according to the engineering code of ethics. This client may also be malicious and implant explosive materials in the car, and set it to explode when parked near the factory. Reporting will give room for inspection to avoid such terrorism minded clients or persons. f. A calendar- This should not be reported and cannot be a source of conflict if reported because it does not feature any where within the codes of ethics. However, if it contains advertisements of a company with which you have business relations, it should be reported because it has the potential of influencing the decisions of the engineer and may be seen as unfair by other companies with which you have similar business ties. g. A sterling silver pen with your name engraved on it- it should not be accepted if the person is involved in fraudulent enterprise as stipulated in the Rules of Practice number 1d. The engraved material may be radioactive and thus form a hazard especially when working in factories with highly flammable liquid tanks. h. An encyclopedia. This should be accepted and never reported because it has general information and the information contained is usually standardized and can be believed to be true. In case it is not reliable, the publisher can be held responsible (NSPE, 2003, pp. 1-2). 10. About an article related to unethical conduct The article is about a company that was involved in corrupt tendering process. The way it obtained road construction tenders was questionable by its competitors. This unethical engineering conduct has led to several impacts. First, there has been pressure from the other registered road constructors to de-register this constructor and soon, this individual company may be out of business. The engineers directly involved in the scandal may as well be deregistered. Since this has been highlighted by the press, the whole society may lose the trust they had on the engineering society unless a stern action is taken. This is against the professionalism of engineering and it is ‘staining’ the profession. This act is against the code of conduct for engineers since they are required to execute their duties honestly. The law also requires them to conduct themselves honorably and ethically and always act within the law. This is meant to retain the reputation and most importantly the usefulness of the profession. The ethical actions that should be taken against the perpetrators of this act include appearing for questioning to prove the misconduct, and if found guilty, the perpetrators should be sentenced as per the law (NSPE, 2003, pp. 1-2). The engineers involved should also be de-registered from the society for engineers for ‘staining’ the society and violating the rules they know very well. References Ammons, D. (2001). Assessing Municipal Performance. US: Sage. Fitzgerald, W. (2004). Building Fire Performance Analysis. New York: J. Wiley and Sons. Gagnon, R. M. (1998). Special Hazard Design. New York: Thomson Delmar. Gill, P. (1997). Factory Management and Maintenance. Michigan: McGraw Hill. National humanity of skilled engineers (NSPE). (2003). Code of Ethics for Engineers. Alexandria: NSPE. Newton, D. C. (1995). ‘The Ozone Dilemma’, The Columbia Encyclopedia. Columbia: Columbia University press.