Animal Farm Essential Questions

This is a historical, political and social allegory, that is, a story whose characters and events represent or symbolize ideas and events. George Orwell, who worked creating propaganda for the British government during World War II, saw the rise of socialism and Marxism, and the eventual dominance of Communism in the sass's. This book is Rowel's response to the world around him. How do some gain power over others? What enables them to succeed? Some gain power over others for many reasons.They may have better leadership skills and will aka charge or they could be the smartest and the most trustworthy. What enables them to succeed is if they lead correctly their followers will do the same causing success What is propaganda and what is the relationship between propaganda and power? Propaganda is communications to the public that are designed to influence the opinions. The relationship between propaganda and power is that propaganda can be used to maintain power or gain power. Why does p ropaganda work?Propaganda works because our minds are easily persuaded and any information even out by the more powerful people will be taken as true. How often In today's world are the weak exploited by the strong? Are utopias possible? I believe utopias are not possible because I think there will always be someone who will want to be different and could be greedy and change the look of the utopia. Is Animal Farm a relevant novel for the 21st century reader? All civilizations begin with a utopian society in mind but some where along the way they falter and stumble and finally fall only because of faults In human character.

Essay on Sports Sponsorship

The main reason for companies to invest into professional sports is because many minds of sports have a certain desirable image or the athlete / player is an idol for the people. The identification with the athletes / players is strong, they are role models for the spectators and younger generations. The Investors hope that when people see the athlete they also think of the product features and vice versa. Later If the target group goes into a shop, they see the product and remember the connection. Maybe they even buy the product.It is very important that the image of the product and the image of the athlete correspond to each other. Therefore, it is impossible in Germany that a football player would promote red lipstick. If a company needs a new or better image for itself or for a product, they often sponsor a sports club or an athlete. The German company Siemens sponsors Real Madrid because Real Madras's team Is supposed to be modern and excellent at what they do, an Image that Sie mens wishes to imply for their own company.Another reason for sports sponsorship can be the introduction of a new and still unknown product or that the company itself is still new and unknown. Therefore, the company tries to gain attention by advertising with sport events or athletes. In the sass Commodore was a pompons for the 1 . FCC Brayer Munched, because nobody knew Commodore and they gained public attention with their commitment.. But some sponsors work with little clubs to be closer to their customers. For example insurance companies are interested in the direct contact with the people.They want to sell their products. It is not important for small and regional companies to sponsor a big club. They need a little club in their area / district for success. Every company needs their own sponsor concept for success and content clients. What can be done for a sponsor at a Volleyball event.. Where and how can a sponsor show his logo or product? You have some areas for the sponsors banner, flags, flying banner etc. : o I v areas (ten Title, Press room, sponsor wall) o spectator areas (Like entry, the hall †¦. O Press areas (like the press room, the press conference†¦. ) o VII area (for the sponsors, important people †¦.. ) – It is possible to give â€Å"give sways†, papers and programs for the spectators or VISP with the sponsor logo or information. – Sometimes the sponsor have an area for information or a booth.

Cost Accounting

Publication, any stake or omission that may have crept in is not intentional. It may be taken note of that neither the publisher nor the author will be responsible for any damage or loss of any kind arising to anyone in any manner on account of such errors and omissions. Leaser Type Seated by : Banyan College Printing Department Preface am glad to present this book, especially designed to serve the needs of the students. The book has been written keeping in mind the general weakness in understanding the fundamental concept of the topic.The book is self-explanatory and adopts the â€Å"Teach Yourself† style. It is based on question-answer pattern. The language of book tried to cover all the basic topics of Software Engineering like Analysis, Project Management, Quality Testing and Designing. Any further improvement in the contents of the book by making corrections, omission and inclusion is keen to be achieved based on suggestions from the reader for which the author shall be o bliged. I acknowledge special thanks to Mr.. Eraser Banyan, Chairman & Dry. Sandy Banyan, Director (Cad. Banyan Group of Colleges, who is the backbone and main concept provider and also have been constant source of motivation throughout this endeavor, who played an active role in coordinating the various stages of this endeavourer and spearheaded the publishing work. I look forward to receiving valuable suggestions from professors of various educational institutions, other faculty members and the students for improvement of the quality of the book. The reader may feel free to send in their comments and suggestions to the under mentioned address.Author Theoretical QuestionQ. L What do you mean by Cost? Anus.Cost meaner account of expenditure incurred upon manufacturing of an article or providing any service.Q. 2 Q. 3 What do you understand by costing. What is meant by cost accounting. Anus. Costing is the technique and process of determining cost. Anus. Cost accounting is the provisi on of such analysis and classification of expenditure as will enable to ascertain the total cost of any particular unit of production.Q. 4 Mention name of four product for which order for cost audit is issued. Cement Industry Sugar Industry (2) (4) Electric Industry Factor Industry (3)Q. 5 Anus. (1) What is meant by supplementary cost? What is opportunity cost? Name four method of costing. Unit costing Operating costing Contract costing Process costing (2) (3) (4) Anus. Supplementary cost is the cost of product other than direct cost.Q. 6 Q. 7 Anus. The value of opportunity for gone is known as opportunity cost. Anus. (1) Explain Cost Unit? Explain term cost centre? Anus. Cost unit is a measurement of any goods or service e. G. Per ton km. Per unit. Anus. Cost centre is a location or item of any equipment which are connected with an undertaking for which cost are ascertained. Q. II Difference between costing & cost accounting. Anus. 1) Costing is a dynamic technique in which changes may take place control the cost of manufactured goods. Fore more detail:- http://www. Group. Com 2) Costing include determination of cost. Cost accounting include recording expenditure and income. (3) Costing meaner technique for determination of cost whereas cost accounting meaner adoption of accounting system of cost. Q. Al Give two items which are not include in cost. Anus. Non cost items are profit on sale of fixed asset, goodwill w/o. Discount on issue of share etc.Q. 12 What is the difference between cost of goods sold and cost of production.Anus. Cost of production meaner prime cost + works overhead + office overheard while cost of goods sold meaner cost of production + opening stock of E. G. – closing stock of finished goods.Q. 13 Write two objective of material control. Anus. (1) (2) control cost of inventory. Provide material at right time.Q. 14 What is normal wastage of material? Anus. Normal wastage of material meaner any wastage due to normal reason like evapora tion.Q. 1 5 What is abnormal wastage? Anus. Any wastage arise due to abnormal. Reason like loss by fire, loss by earthquake.Q. 16 What is BBC technique? Anus.It is a technique to control under these material classified three parts ABA & C A include high value material B include. Medium value material and C include low value material.Q. 17 What is SIT purchase. Anus. Under this quinine no stock maintain and material purchase when having its demand.Q. 18 What is economic order quantity ? Anus. Economic order quantity is that quantity of material where ordering & carrying cost minimum.Q. 19 What is meant by wages abstracts? Anus. It is a statement and it include detail of wages prepare by cost department with the help of time card, wages sheet.Q. 20 What is idle time? Anus. Idle time meaner no production hour but wages paid for that time. Fore more detail:- http://www. Group. ComQ. 21 Name the method of giving remuneration to workers. Anus. (1) (2) (3) (4) Time rate method. Piece rate method. Piece rate with guaranteed pay rate Differential piece rate method. No of cooperation x Bag No of workers 100Q. 22 How labor separation rate is computed. Anus. Labor turnover rate =Q. 23 What do you understand by time study? Anus. Time study is useful is determination of time require by an average worker in a Job.Q. 4 Write the formula of Halley-weir premium plan. AT X RATE + [30% of TTS x rate]Q. 25 What is meant by overhead?Under this clause contract price will change in proportion to change in price of material labor & other expenses.Q. 33 What is meant by retention money? Anus. In case of incomplete contract a part of the certified work is paid by the contracted to contractor. Rest of the amount is known as retention money.Q. 34 Mention the names of industries where process costing method may be used. Anus. (1) (2) (3) (4) Chemical industries Mining industries. Water & Gas Industries Electric supplyQ. 37 Define Joint product Anus. Joint product is same type of product eq ual importance & value Cost Accounting Harvard Business School 9-192-068 Rev. May 1, 1993 DO A Brief Introduction to Cost Accounting T NO Organizations and managers are almost always interested in and concerned about costs. Control of past, present, and future costs is part of every manager’s job. In companies that try to earn profits, control of costs directly affects the amount of profit earned. Knowledge of the cost of products or services is indispensable for decisions about pricing or product and service mix. In nonprofit organizations, control of costs influences the level of services that can be provided and the future survival of the organization.Cost accounting systems can be important sources of information for managers. For this reason, effective managers understand the strengths and limitations of cost accounting systems and actively participate in the evaluation and evolution of cost measurement and management systems. Unlike accounting systems that support the preparation of periodic financial reports , cost accounting systems and reports are not subject to rules or standards such as generally accepted accounting principles. Managers are permitted to exercise as much creativity and ingenuity as they wish in the quest for information on costs.As a result, there is much variety in cost accounting systems used in different companies and sometimes even in different parts of the same organization. PY CO This brief introduction to cost accounting will review the principal uses of cost data, provide some vocabulary for cost accounting, and present several of the questions managers have to answer in designing or using a cost accounting system. Its purpose is to provide the beginner with some vocabulary and ideas to use in learning about and exploring how cost management systems are designed and used by managers.While many of the references are to products and manufacturing environments, the vocabulary and concepts are equally applicable to services. Some Uses of Information About Costs I nformation about costs is used for two purposes in most organizations. Cost accounting systems provide information for evaluating the performance of an organizational unit or its manager. They also provide a means for estimating the costs of units of product or service that the organization may manufacture or provide to others. Professor William J. Bruns, Jr. prepared this note as the basis for class discussion. Copyright  © 1991 by the President and Fellows of Harvard College. To order copies, call (617) 495-6117 or write the Publishing Division, Harvard Business School, Boston, MA 02163. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—without the permission of Harvard Business School. 1 192-068 A Brief Introduction to Cost Accounting Performance MeasurementDO Reports on the costs incurred by part of an organiza tion—department or a division, for example—are one means by which efficiency and effectiveness can be evaluated. By comparing actual costs to those that were expected—to standard costs or budgeted costs—the degree to which costs have been controlled can be judged. Deviations from expectations—variances—can be identified, evaluated, and discussed by managers. If needed, corrective actions can be taken or expectations can be modified to incorporate previously unexpected efficiencies.Performance measurement reporting is usually periodic and systematic. Costs are assigned to parts of an organization that are identified as cost centers. When managers are held accountable for the costs incurred in a cost center, they are sometimes called responsibility centers. Performance reports provide information on the achievement of established objectives, efficiency of operations, and opportunities for cost control or cost reduction. Performance reports are used for both information and performance measurement and evaluation. T NO Product Costs and the Cost of ServicesInventory cost In manufacturing companies, product costs must be measured to determine the cost of items transferred from work-in-process to finished goods inventory. To satisfy the demands created by the cost concept used in financial reporting, a cost accounting system must measure all of the costs of the manufacturing process and assign some part of those costs to each unit of product. The costs of obtaining, maintaining, and managing the manufacturing facility need to be added to the costs of material and productive labor that each unit requires.The former costs are called indirect costs, and the latter are called direct costs. Generally accepted accounting principles require that inventory cost includes a â€Å"fair share† of total manufacturing costs, including indirect costs. In practice, there is considerable variation in how indirect costs are assigned to products. Information on costs is indispensable for analyzing the profitability of a product or product line. Product cost information allows managers to evaluate contribution margin—the difference between price and variable costs—and gross margin—the difference between price and total product costs.Information about sales, marketing, and distribution costs allows managers to evaluate the profitability of a product or product line. Without good information about costs, managers have no way to associate net income with actions or products about which they make decisions and over which they exercise control. Profitability analysis PY CO In companies that offer more than one product or service, information about costs is a key to managing the mix of products or services offered to customers or clients.With cost and profitability information, a manager can direct sales and marketing effort to the most profitable products. Unprofitable products can be eliminated, re priced, or bundled with more profitable products. The importance of product line decisions to future profitability requires confidence that product costs have been accurately determined. Product mix Although prices are determined by market forces of supply and demand, product differentiation and marketing offer many managers some degree of latitude in setting prices.Product costs and trends in product costs often provide signals to managers that prices should be changed. In particular, a change in the cost of a critical material or component may signal the need to reconsider the prices asked for products. Pricing 2 A Brief Introduction to Cost Accounting 192-068 DO Cost of service Many products require the seller to provide additional services to customers. In such cases, information about the cost of services is as important to managers as product costs.The same is true for managers of companies or organizations that provide only services. Unless the cost of service is measured, th ere is no way to know if providing the service is profitable or not and whether changes in pricing or marketing strategy are needed. Cost Behavior T NO Basic knowledge about cost behavior is a prerequisite for understanding, using, or designing cost accounting or cost management systems. The level of cost can be a function of either or both the volume of activity or time when the cost is incurred.Because prices of material, labor, and other resources change as time passes, and because time allows changes in manufacturing methods or service delivery, comparing costs at two points in time can be informative about efficiency. However, understanding the effect of changes in volume on costs is essential to measuring, analyzing, and using information about costs for both performance measurement and product costing. Relation of Costs to Volume If a company changes the amount of product or service it provides to customers or clients, its total costs will usually change as well.If more produ ct is manufactured and sold, then we should expect the higher volume to cause costs to increase. However, in many instances, the increase in costs will not be proportional to the increase in product volume. To understand why, the concepts of variable costs and fixed costs must be understood. PY CO Variable costs A cost which changes in strict proportionality with volume is called a variable cost. That is, if volume increases by 50%, a variable cost will increase in total by 50% as well. Materials used to create a product are a common example of a variable cost item.The total cost of materials to manufacture 20 units is double the cost to manufacture 10 units. Nonvariable costs A cost that does not vary at all with volume is called a nonvariable, or fixed, cost. Over time the level of a fixed cost may change, but the change is independent of the volume of activity. Building rent is usually a nonvariable cost. The rent paid is independent of the number of units of product or service p roduced in the building or the number of customers served. Nonvariable costs can often be changed by management decisions, but they do not change simply because the volume of activity changes.Semivariable costs Many costs include a combination of variable costs and nonvariable costs. The total amount of these costs varies in the same direction as volume, but less than proportionately with changes in volume. Sometimes semivariable costs can be separated into a fixed portion and a variable portion by isolating elements of the cost. The total cost of driving an automobile is semivariable with respect to the number of miles driven, but the cost of gasoline, oil, tires, and maintenance may be variable, whereas insurance and registration fees are probably fixed.Often costs are assumed to be variable when they actually are incurred in chunks. Such costs, also known as step-function costs, are fixed for a range of volume of production but change in a chunk when volume drops below or exceeds the limits of the relevant range of volume. The costs of stockroom employees are often chunky. As volume of inventory or products increases, one stockroom employee may be able to handle material and finished goods until the volume level Chunky costs 3 192-068 A Brief Introduction to Cost Accounting ncreases to the point where another employee must be added. The new staffing level will then be sufficient even as volume rises further until another â€Å"step† is reached. Chunky costs and costs that are not easily related to volume measures usually require special analysis and management. DO Accounting for Costs Classifying Costs The word cost is used many different ways in accounting and by managers. For clarity, other words are often attached to the word cost to enhance its meaning. In cost accounting, costs are usually classified into two categories: direct costs and indirect costs.Direct costs can be specifically traced to or are caused by a product, project, organizational unit, or activity. Materials specifically used in the manufacture of a product are an example of a direct cost. Labor specifically employed to provide a service would be another example. Many direct costs are variable costs, but nonvariable costs can also be direct costs if they can be traced directly to a project, organizational unit, or activity. Direct costs T NO When a cost cannot be traced directly to a single product, project, organizational unit, or activity, it is classified as an indirect cost.The rental cost of a factory building making more than one product is an indirect cost with respect to each product. There is no feasible way to associate specifically an indirect cost with an individual unit or batch of products. Indirect costs Indirect costs are included in overhead cost, or burden. To account for the full cost of manufacturing products, some portion of the overhead cost must be associated with each unit of product. The methods by which overhead costs are associate d with products or services comprise the essence of most cost accounting systems. PY COAccounting for Direct Costs A simplified cost flow chart for a manufacturing company is shown in Exhibit 1. Resources are acquired for cash or on credit and are classified as materials, payroll, or overhead. Payroll, which is classified as indirect cost, becomes part of overhead. In the production process, material, labor, and overhead cost becomes the cost of work-in-process inventory. When completed, work in process becomes finished goods and, later, cost of goods sold. It is easy to understand the accounting for direct costs such as material and productive labor.As material is converted to product by the effort of production labor, the costs of material used and labor can be associated with products. As products are completed and transferred to finished goods and cost of goods sold, these direct costs are transferred with them. All the cost accountant has to do is keep track of how much materia l and labor cost is used in producing each unit of product. (Actually, this is a little more complicated than it may sound here, but this brief description captures the essence of the accounting process for these direct costs. ) 4 A Brief Introduction to Cost Accounting 192-068Accounting for Indirect Costs DO Accounting for indirect costs is more complicated than accounting for direct costs. Costs must be collected and associated with activities before they can be assigned to products. The relationship between expenditures or costs and products or services is often far from obvious. Assignment to activities is often based on arbitrary decisions about the possible relationships between the reason for an expenditure and an activity. For example, rent for a building that houses both manufacturing and sales activities might be assigned to each activity in the same ratio as the floor space occupied by each.Then, the manufacturing rent cost may be assigned to products manufactured using a measure of volume or some other measure of effort or activity. Almost all cost accounting systems use a two-stage procedure for assigning indirect costs to products or other cost objects. First, costs are assigned to cost centers, or cost pools. Second, costs are assigned from each pool to products using cost drivers. The concept of a cost driver is based on the idea that products drive the consumption of resources. T NO The first question that the cost accounting system designer has to answer concerns how many cost centers to use.Using more cost centers than necessary adds complexity and cost to the cost accounting process itself. But using too few cost pools can create a risk that assigned costs will have little relationship to the activities and products that caused the cost to be incurred and resources to be consumed. In a manufacturing plant, the number of cost pools needed may be as small as one if machines, labor, and products are homogenous, or the number needed may be much larger if there is greater diversity in activities or products. In some manufacturing plants, each department, or even each machine, may be treated as a separate cost center. PY COThe second set of questions the cost accounting system designer has to answer concerns how to assign costs to each cost center or cost pool. Expenditures for indirect costs may be assigned based on direct labor cost, floor space, headcounts, or direct costs. More complex systems will attempt to implement as much direct charging to each cost pool as possible by using actual measures of the resources used by each cost center. The third set of questions the cost accounting system designer has to answer concerns how to assign the costs collected for each cost center to the products that are manufactured by or pass through that center.Often the costs are assigned in proportion to the use of a resource that is easily measured. Each unit product may be assigned the same proportion of indirect cost as it consumes labor time, labor cost, machine time, or material cost, for example. Given the number and complexity of choices facing the cost accounting system designer and the fact that there are no constraining â€Å"generally accepted principles of cost accounting,† it should be obvious that there is great diversity in the cost accounting systems used by different organizations.A new manager or employee has no choice but to learn about the systems the company uses before using the cost information the system has produced. Every manager has to be continually alert to be sure the cost information available is the right information for the decision or task at hand. 5 Material Inventory Payroll Other Asset and Liability Accounts Overhead PY CO Cash Acquiring Resources Cost Flow Chart for a Manufacturing Company Work-in-Process Inventory Production Finished Goods Inventory T NO Exhibit 1 192-068 Cost of Goods Sold Sale of Products DO -6- Cost Accounting Publication, any stake or omission that may have crept in is not intentional. It may be taken note of that neither the publisher nor the author will be responsible for any damage or loss of any kind arising to anyone in any manner on account of such errors and omissions. Leaser Type Seated by : Banyan College Printing Department Preface am glad to present this book, especially designed to serve the needs of the students. The book has been written keeping in mind the general weakness in understanding the fundamental concept of the topic.The book is self-explanatory and adopts the â€Å"Teach Yourself† style. It is based on question-answer pattern. The language of book tried to cover all the basic topics of Software Engineering like Analysis, Project Management, Quality Testing and Designing. Any further improvement in the contents of the book by making corrections, omission and inclusion is keen to be achieved based on suggestions from the reader for which the author shall be o bliged. I acknowledge special thanks to Mr.. Eraser Banyan, Chairman & Dry. Sandy Banyan, Director (Cad. Banyan Group of Colleges, who is the backbone and main concept provider and also have been constant source of motivation throughout this endeavor, who played an active role in coordinating the various stages of this endeavourer and spearheaded the publishing work. I look forward to receiving valuable suggestions from professors of various educational institutions, other faculty members and the students for improvement of the quality of the book. The reader may feel free to send in their comments and suggestions to the under mentioned address.Author Theoretical QuestionQ. L What do you mean by Cost? Anus.Cost meaner account of expenditure incurred upon manufacturing of an article or providing any service.Q. 2 Q. 3 What do you understand by costing. What is meant by cost accounting. Anus. Costing is the technique and process of determining cost. Anus. Cost accounting is the provisi on of such analysis and classification of expenditure as will enable to ascertain the total cost of any particular unit of production.Q. 4 Mention name of four product for which order for cost audit is issued. Cement Industry Sugar Industry (2) (4) Electric Industry Factor Industry (3)Q. 5 Anus. (1) What is meant by supplementary cost? What is opportunity cost? Name four method of costing. Unit costing Operating costing Contract costing Process costing (2) (3) (4) Anus. Supplementary cost is the cost of product other than direct cost.Q. 6 Q. 7 Anus. The value of opportunity for gone is known as opportunity cost. Anus. (1) Explain Cost Unit? Explain term cost centre? Anus. Cost unit is a measurement of any goods or service e. G. Per ton km. Per unit. Anus. Cost centre is a location or item of any equipment which are connected with an undertaking for which cost are ascertained. Q. II Difference between costing & cost accounting. Anus. 1) Costing is a dynamic technique in which changes may take place control the cost of manufactured goods. Fore more detail:- http://www. Group. Com 2) Costing include determination of cost. Cost accounting include recording expenditure and income. (3) Costing meaner technique for determination of cost whereas cost accounting meaner adoption of accounting system of cost. Q. Al Give two items which are not include in cost. Anus. Non cost items are profit on sale of fixed asset, goodwill w/o. Discount on issue of share etc.Q. 12 What is the difference between cost of goods sold and cost of production.Anus. Cost of production meaner prime cost + works overhead + office overheard while cost of goods sold meaner cost of production + opening stock of E. G. – closing stock of finished goods.Q. 13 Write two objective of material control. Anus. (1) (2) control cost of inventory. Provide material at right time.Q. 14 What is normal wastage of material? Anus. Normal wastage of material meaner any wastage due to normal reason like evapora tion.Q. 1 5 What is abnormal wastage? Anus. Any wastage arise due to abnormal. Reason like loss by fire, loss by earthquake.Q. 16 What is BBC technique? Anus.It is a technique to control under these material classified three parts ABA & C A include high value material B include. Medium value material and C include low value material.Q. 17 What is SIT purchase. Anus. Under this quinine no stock maintain and material purchase when having its demand.Q. 18 What is economic order quantity ? Anus. Economic order quantity is that quantity of material where ordering & carrying cost minimum.Q. 19 What is meant by wages abstracts? Anus. It is a statement and it include detail of wages prepare by cost department with the help of time card, wages sheet.Q. 20 What is idle time? Anus. Idle time meaner no production hour but wages paid for that time. Fore more detail:- http://www. Group. ComQ. 21 Name the method of giving remuneration to workers. Anus. (1) (2) (3) (4) Time rate method. Piece rate method. Piece rate with guaranteed pay rate Differential piece rate method. No of cooperation x Bag No of workers 100Q. 22 How labor separation rate is computed. Anus. Labor turnover rate =Q. 23 What do you understand by time study? Anus. Time study is useful is determination of time require by an average worker in a Job.Q. 4 Write the formula of Halley-weir premium plan. AT X RATE + [30% of TTS x rate]Q. 25 What is meant by overhead?Under this clause contract price will change in proportion to change in price of material labor & other expenses.Q. 33 What is meant by retention money? Anus. In case of incomplete contract a part of the certified work is paid by the contracted to contractor. Rest of the amount is known as retention money.Q. 34 Mention the names of industries where process costing method may be used. Anus. (1) (2) (3) (4) Chemical industries Mining industries. Water & Gas Industries Electric supplyQ. 37 Define Joint product Anus. Joint product is same type of product eq ual importance & value

Heat and the Kinetic theory of matter Essay Example | Topics and Well Written Essays - 1000 words

Heat and the Kinetic theory of matter - Essay Example From the very basics of what employs the chemical subject, it is imperative that all chemistry students develop a deep understanding of what is the kinetic theory of matter and how it is particularly influenced by changes in the heat and temperature around the substances that are being examined as practical objects. The most understanding decisive factor about understanding all of this is by comprehending the fact of exactly what heat is and how it potentially operates. Heat on with reference to (Encyclopaedia Britannica Educational Corporation. (1989). what is heat?) is the amount of thermal energy that is being possessed by all and every matter established in the universe. To be technically precise the universe as we have come to know is made up of molecules and atoms that are in constant random motion or they fundamentally vibrate about their fixed position causing a stir up in the heat generated or more precisely causing an increase in the thermal energy of their employed surroundings. Thermal energy as being energy is measured in joules and due to the free flowing nature of matter pertaining to the everlasting vibration and motion of atoms and molecules is also passed from one particular body to another and this transfer of thermal energy is known as the exo/endo thermic processes involving the heat transfer of objects. In these cause of events, either endothermic or exothermic there is always a shift in the thermal energy gained or lost by one isolated object to another or vice versa. Generally speaking endothermic and exothermic reactions account on the comparison of heat gained or lost to the surroundings as the environment helps keep one end of the deal at constant r.t.p. (room temperature and pressure) helping in determining which reactions are more active than others. Let us now take a very common example regarding a much general chemistry case that involves either exothermic or endothermic reactions. On significant terms endothermic reactions are rather slow in nature generally than exothermic reactions and hence they ought to have a more time consuming practical approach. Photosynthesis, the using of sunlight in making food for the plant by the plant is an active example of how endothermic reactions occur. Definitive terminology puts endothermic reactions clas sify these as processes in which heat or thermal energy is taken from the surrounds and transferred into the reaction mixture or let us say that thermal energy is gained hence causing a flow in heat from one object to another while decisively in a exothermic reaction such as mixture of sodium chloride to create a salt NaCl is a much faster chemical reaction but in such reactions thermal energy is lost from the reaction mixture into the surrounds i.e. to say that heat, unlike the endothermic reactions, is transferred from the reaction mixture to the surrounds. I personally believe that the study of heat and matter is relatively one of the larger branches of study in the chemistry subject but as so much to this thesis I clearly see that heat and how it is manipulated is been thoroughly achieved through this literature. Moving on to what potentially temperature might be, well temperature on account of Sullivan, N. (2007) is the average heat or thermal energy in a substance. Unlike ther mal energy temperature has more focus on a number

How third world countries Infrastructure have a profound effect on Research Paper

How third world countries Infrastructure have a profound effect on Logistics - Research Paper Example The logistic performance of the countries was measured on six components out of which the quality of infrastructure related to trade and transport such as ports, roads, railroads and communication technology topped the list. The other components were the efficiency with which customs and other border control agencies carried out the clearance process, the quality and competency of logistic services, ease of tracing and tracking of consignments, the ability to arrange shipments at competitive price and the reaching of the shipment within time schedule (SC Digest Editorial, 2012). Good quality infrastructure is considered to be the main requirement for sustainable development of a country. Efficient transport system and proper energy, sanitation and communication systems are needed not only for a decent standard of living but also for the economic growth and prosperity of a country (European Commission, 2014). Ondiege et al (2013) studied the less developed countries in Africa and found that they suffer from marked infrastructure deficit which has largely hampered growth prospects. Research done by Razzaque (1997) also showed that the Third World countries not only lacked logistic facilities but developing a good infrastructure in these nations was a daunting task. This was mainly due to rampant corruption, civil wars and lack of funds. In most countries the governments were also not committed enough as projects to improve infrastructure were abandoned halfway through Razzaque, 1997). In order to boost growth and development and respond to the changes in glob al businesses (developing logistics being one of them), the third world countries need to invest in infrastructure. Studies conducted by (Bhattacharya et al., 2012) show that infrastructure is one of the main determinants of logistic costs. Where logistics cost is

Analysis of Gypsy perfomrance group Essay Example | Topics and Well Written Essays - 1000 words - 1

Analysis of Gypsy perfomrance group - Essay Example Their parents were Spanish Romani people who had fled from Catalonia during the time of the Spanish Civil War in the 1930’s. (BBC) However, an exception was Chico Bouchikhi who was of Moroccan and Algerian descent.  (BBC) The group was quite famous for introducing audiences to a pop- oriented music the ‘Rumba Catalana’ that was distantly derived from the traditional Flamenco music but with pop influences. (BBC) Their music well suited social dances like the ‘Rumba’ and the ‘Salsa’ which became quite popular. The band members were of Spanish Gipsy origin and their growing years were spent in making music while traversing the south of France and harvesting. Their roots were steeped firmly in Romany tradition. In their initial stages the group played at weddings and parties or just jammed on the streets of Cannes. They made use of South America’s rumba rhythm along with the flamenco guitars and introduced the world to the ‘Rumba Gitano’ with their classy debut titled ‘Bambolero’. (Official Home page, gipsykings.com) Thus they began their epic musical journey and there was no turning back for them. Though their lives have changed with their popularity, they still remain gypsies at heart. (Official Home page, gipsykings.com) The members hardly speak any English. They converse and sing in ‘Gitane’ which is a Gypsy dialect that involves both Spanish and French. The popularity of the group is driven by their upbeat and danceable music. The Gipsy’s lead singer is Nicolas Reyes who is the son of the famous Flamenco singer Jose Reyes who during the 60’s and the 70’s sold millions of records after having joined forces with his friend Manitas de Plata. The duo contributed a great deal towards placing the ‘Flamenco’ on the map of international music. The Gipsy Kings comprise of two families of brothers. On one hand, we have the Reyes family with Nicolas, Canut, Paul, Patchai, Andre, and on the other we have the

Globlization Essay Example | Topics and Well Written Essays - 2250 words

Globlization - Essay Example Introduction In order to understand this topic, this article will start by defining the key concepts that are involved. One of these concepts is the term globalization. According to Harvard Professors Robert Keohane and Joseph Nye, understanding this term requires one to grasp another important term known as globalism (Bauman, 1998). Globalism is seen as a state of the world networks involving interdependence of multi-continental distances (Bisley, 2007). This interconnection involves the movement of information and ideas, people and force, as well as, capital and goods. It also involves the environment and biologically relevant substances such as acid rain or pathogens. Therefore, when defining globalization, Keohane and Nye state that it is the complete integration of globalism at a deeper or geographical level (Holton 1998). Globalization and Education in the Developing World: Case Study of Saudi Arabia The world as it is currently has attained the tag of being a ‘global vil lage’ (Holton 1998). This means that there is a higher level of interaction between different countries today than was the case 100 years ago. Currently, the issues affecting one country can easily be replicated in another country as witnessed in the spread of the Arab Spring from Tunisia all the way to Syria. Technology has ensured that there is faster seamless communication between people in two very distant regions. This way, a person in Africa can communicate one-on-one with a relative in France. In this way, the world as is has been opened up to more scrutiny and so has the formats of education all over the world (Bisley, 2007). Saudi Arabia is a state renown for its oil wealth and the fact that it is reined over by a monarch. The system of education in this country like in many developing countries has a lot of emphasis on university education (Ramady, 2010). This means that white collar jobs are mainly preserved for the university elite in the country. As a result, thi s makes technical studies appeal less as they are associated with failures. As stated above, this is a common occurrence around the developing world, and, as a result, the technical training institutions do not get as much funding as the universities. Saudi Arabia has not many natural resources apart from oil (Ramady, 2010). This means that it has to depend on other forms of resources to allow it to move ahead. One of these resources is the human manpower (Ramady, 2010). The most important avenues for creating this manpower are through education. According to organizations that promote knowledge based economies such as the World Bank, higher education has a direct correlation with the country’s productivity (Ramady, 2010). This means that higher education has a direct impact on the skill level of people in a country, which in turn affects the quality of work that they produce. There is also the additional aspect of the remuneration that these people receive, which further tra nslates to an improved standard of living. As seen above, technical education is not one that draws a lot of the populace in the country as it has a low remuneration. This is a worrying trend for a country like Saudi Arabia because being a developing country; it requires a lot of people trained in the technical studies. This means that there is a need to look at this matter. It is important that the government encourage people to take these courses by popularizing them.

How does the Rule of St. Benedict schedule reflect the medieval world Essay

How does the Rule of St. Benedict schedule reflect the medieval world - Essay Example The medieval worldview revolved around a sense of community rather than individualism. Society was divided into three divisions: those who pray, those who work, and those who fight. These different groups of people had to work together to meet the community’s needs. The values of the medieval world reflected a focus on eternity rather than mortality, an economic structure that privileged land and traditions, and a focus on the community rather than the individual. Monasticism (from Greek ÃŽ ¼ÃŽ ¿ÃŽ ½ÃŽ ±Ãâ€¡ÃÅ'Ï‚, monachos, derived from Greek monos, alone) is a religious way of life characterized by the practice of renouncing worldly pursuits to fully devote oneself to spiritual work (Wikipedia The Free Encyclopedia). Monks would live in communities and live a life characterized by celibacy, poverty, and obedience. Monks would move into secluded areas, separating themselves from society in order to live as monks under the authority of an abbot. A monk’s daily life was divided into three parts: holy work, holy study, and holy prayer. Monks followed a very strict and rigorous schedule and were expected to do exactly as they were told without any hesitation, delay, grumbling, or complaint (St. Benedict of Nursia 3-4). Everyone living within the community would work together for one common purpose and goal. They all would do holy work, holy prayer, and holy study. Each individual in the monastery had to fulfill his orders and be obedient to make sure the community needs were met. The main value emphasized by monasticism was the priority of the community before the individual. All members of the community must work together to meet a common purpose as heirs of the kingdom of heaven. Monasticism deemphasizes the individual. All members of the religion share the common goal of dwelling in the tabernacle, so they must grow in religious life and faith. They shall learn to follow God’s commandments

The Handmaid's Tale Research Paper Example | Topics and Well Written Essays - 750 words

The Handmaid's Tale - Research Paper Example Her novel reveals the repercussions of gendered language taken to the extremist end. This implies the sexist structure of the Gilead society seems different and distant out of oppressive language, which is used in modern American society of which it has been accepted to a point of being used in everyday life. Atwood plays with words and analyses symbolic language in order to reveal the power implication and subservience many words have when literally taken. The acceptance of this oppressive language in American society and culture allowed the formation of Gilead. Here, Offired breaks down the vernacular and reveal meanings, which are commonly overlooked: â€Å"I wait for the household to assemble. Household: that is what we are. The Commander is the head of the household. The house is what he holds. To have and to hold until death do us part† (Atwood, 81). Atwood’s words show the importance newly found which has come with the new role of handmaid in Gilead. Offired literally takes a symbolic language and reveals how it sounds. Most English speaking people ignore willfully and accept the use of such submissive language. However, Atwood seemingly takes a position, which is neutral in her words such as household and breaks it down, analyses its parts and later turns it into a negative word symbolizing domination of male. By relating the views of hold to the wedding vows that are well known â€Å"to have and hold,† Margaret Atwood makes her readers question how romantic the words used are. The English language that is masculine dominated allows women to grow while being accustomed to the domination of male. Passing the wisdom her husband had given her, the readers are enlightened by Offired word: â€Å"Fraternize means to behave like a brother. Luke told me... He said there was no corresponding word that meant to behave like a sister.

Econ exam Essay Example | Topics and Well Written Essays - 250 words

Econ exam - Essay Example Furthermore, HR managers and supervisors are blamed for gender inequality practices, even when the job is suitable for professionals from both genders, mostly because of personal beliefs and the ‘glass ceiling’ effect. Even though such incidences are much more common within second or third world countries, where the position of women is mostly confined to domestic chores, the media in the US is more active on this issue. The economic impacts have been better in the case of US as well as other developed economies, especially after the recent recession, which forced many otherwise homemakers to pursue employment, and thus utilizing their unharnessed talents for economic gains; while creating a healthy competition in the job market. Moreover, even though media has been frenzy about racial and gender discrimination in the workplace (especially within the HR department), such incidences are much more common within developing and under-developed countries. As far as racial differences are concerned, the election of a President with African-American descent is evidence of the fact that the beliefs of the American populace are changing for the better. The economic influence of such events will be advantageous and profitable. Undoubtedly the most obvious and terrible social effect is that some of these couples are treated as outcasts by their own family and community members. Along with this, generation gaps cause even more negative social impacts towards the issue, especially if the cultures and beliefs amongst the couple’s culture differ substantially. Nevertheless, there is a silver lining [†¦] a social significance of interracial marriages, it is the fact that the couple will leave behind a lesson for their next generation, which is to remain indifferent towards racial differences. For something that is considered a taboo in the US, interracial marriages encompass an imperative economic

The latest technology in Health Information Tracking Research Paper

The latest technology in Health Information Tracking - Research Paper Example The insufficiency of computerized information related to heath care, health information systems are implemented. These systems do not support data analysis in which equity related stratifies is usually not possible. The transformation of the healthcare industry utilizing Information Technology is continuously updating. The healthcare sector’s investment in Information Technology is not up to the mark for at least a decade, as history shows that the health care industry has adopted the Information Technology late. As the increasing costs of healthcare intimidate the competitive advantage of developed countries, ways to use information technology to organize costs are being recognized. Major government projects focus on the improvement of information technology adoption and shrink costs while protecting patient privacy. Requirement for researchers to facilitate practitioners recognize how information technology can advance hospitals’ productivity is evident. As people are becoming more and more aged, population is becoming a challenge in social and economic sector worldwide. In the United States, people with age over 65 are expected to hit 70 million by 2030. This figure is doubled as compared to 35 million in 2000. Health care in the context of Information technology has become an obsession globally. These increments are been observer globally. The old aged people having diseases, requiring constant monitoring and medication and need to visit the hospitals and clinics on a regular basis. If the disease is identified at the initial stage by health monitoring techniques, the quality of life will be improved and many lives can be saved. At the same time, investigating the disease can reduce the cost and resources which are utilized for the treatment of a patient. The cost related to health care is also an emerging problem (Durresi et al.

Common Intention Essay Example for Free

Common Intention Essay Section 149 deals with the 5 or more people as that would account for unlawful assembly here section 34 is not applicable. Section 34 talks about common intention whereas section 149 talks about common object such as the common object have a wider scope. Common intention is if two or more person commits any crime with the same intention and under a prearranged plan, but in common object  it is not necessary that there should be a prior concert in the sense of a meeting of the members of the unlawful assembly, the common object may form on spur of the moment; it is enough if it is adopted by all the members and is shared by all of them. In section 34 Participation of the people in crime is an important aspect, even standing people who indirectly help in commissioning of crime are also prosecuted. But in Section 149 mere membership of the group of an unlawful assembly is sufficient enough for prosecution. Section 34 is substantive evidence and other sections like 302 murder has to be clubbed with it. Section 149 is a constructive crime in itself. Section 34: Acts Done by Several Persons in Furtherance of Common Intention-  According to Section 34, when a criminal act is done by several persons in furtherance of common intention of all, each of such persons is liable for that act in the same manner as if it were done by him alone. Object of Section 34:-  Section 34 lays down only a rule of evidence and does not create a substantive offence. This section is intended to meet cases in which it may be difficult to distinguish between the acts of the individual embers of a party or to prove exactly what part was taken by each of them in furtherance of the common intention of all. This section really means that if two or more persons intentionally do a thing jointly, it is just the same as if each of them has done it individually. The reason why all are deemed guilty in such cases is that the presence of accomplices gives encouragement, support and protection to the person actually committing an act. Elements of Section 34:  T o attract the application of Section 34, the following conditions must be satisfied:- 1. Some Criminal Act:   Ã¢â‚¬ËœCriminal act’ used in section 34 does not refer to individual acts where a crime is committed by a group of persons. Where a crime is committed by several persons in furtherance of common intention of all of them, each of them doing some act, similar or diverse, big or small shall be liable for that act. ‘That act’ refers to the ‘criminal act’ used in section 34 which means the unity of criminal behaviour which results in something for which an individual would be punishable if it were all done by himself alone in an offence. . Criminal Act Done By Several Persons:   The criminal act in question must have been done by several persons i. e. by more than one person. The number of wrong doers should be at least two. Most importantly, if the criminal act was fresh and independent act springing wholly from the mind of the doer, the others are not liable merely because when it was done they were intending to be partakers with the doer in a different criminal act. 3.

The Significance Of Dreams In Richard III

The Significance Of Dreams In Richard III Richard III was written by William Shakespeare and tells the story of how Richard wants to become king and does everything in his power to get there by assassinating members of his family to do so, for example, the Duke of Clarence, Lord Hastings, Lady Anne, Lord Rivers, the Duke of Buckingham, Henry VI, Prince Edward, Prince Edward V and Prince Richard. In the following piece of writing, I am going to discuss the significance of dreams in the play and how they are related to the motif of the supernatural. Although a modern audience would find the motif of the supernatural in Richard III very strange and would react to it very differently we have to keep in mind that this play was written during the Renaissance period in which people were very superstitious and England on a whole was an extremely religious country; people believed in both God and the Devil and Heaven and Hell. They also believed in the supernatural, prophecies, curses and thus the events contained within Richard III must have seemed very real to a Shakespearean audience. The motif of the supernatural which is an extremely important aspect of the play consists of ghosts, dreams, Margarets prophetic curses, the allegations of witchcraft Richard levels at Elizabeth and mistress Shore and the continual association of Richard with devils and demons (for example, he is often called a hellhound). Shakespeare uses the dark aspect of the supernatural to create an atmosphere of dread and gloom which matches the evil of Richards inner self. In addition the motif of the supernatural helps highlight the aspect of foreboding as many a times in the play the prophetic dreams and curses come true giving the reader an idea of as to what is going to happen in the near future. There are three main instances of dreams present in the play. These foreshadow the forthcoming events by showing the similar characteristics between the dream itself and reality, for example, in Act 1, Scene 4 we bear witness to the first of these three dreams. This is when Clarence is imprisoned in the tower and he dreams that he is fleeing with Richard to France, but on the ship Richard stumbles and throws Clarence overboard causing him to drown, Methoughts that I had broken from the Tower, and was embarkd to cross to Burgundy; and, in my company, my brother Gloucester; who from my cabin tempted me to walk upon the hatchesà ¢Ã¢â€š ¬Ã‚ ¦.Methought that Gloucester stumbled; and, in falling, struck me, that thought to stay him, overboard, into the tumbling billows of the main. This dream foreshadows the near future as in reality Clarence is stabbed and drowned in a barrel of wine by the executioners who are sent by Richard. The second significant dream takes place in Act 3, Scene2 when Stanley receives a warning in a form of a dream. He dreams that a boar rips off his head, the boar had razed his helm. In this scenario the boar represents Richard as it is his heraldic symbol, Stanley tries to warn Hastings but he turns deaf ears to Stanleys advice. Later on in the play, we learn that Hastings was beheaded on Richards orders. This reminds us the similarity between the dream and reality itself and the extent of the resemblance between the two simply helps highlight the supernatural aspect of the play. The third and most important dream occurs in Act 5, Scene 3 right before Richard and Richmond head out for battle. Here, Richard and Richmond are visited by a parade of eleven ghosts (all those people who Richard had killed in the past). Some of these ghosts include, Prince Edward, King Henry VI, Clarence, Rivers, Grey, Vaughan, Hastings, the young princes, Lady Anne and Buckingham. All the ghosts follow a particular pattern They constantly curse Richard and discourage him by saying things like, Despair and Die. On the other hand, they praise and bless Richmond and encourage him by saying things like, Live and Flourish and they hope that he wins the battle and ends Richards gruesome reign. This is an extremely significant dream, as the element of foreboding is once again emphasized as true to the ghosts word, Richmond wins the battle by defeating Richard and becomes the new King of England. To conclude, dreams are a very important part of the play as they greatly contribute to the motif of the supernatural. In addition, I feel that the play is made much simpler for the reader by the existence of these dreams as he/she can predict the outcome of particular situations by evaluating these dreams and this helps the reader understand the play better. The extent of accuracy of these dreams simply heightens the motif of the supernatural and I personally believe that without the presence of these dreams, the play would be incomplete.

Effects of Homework in Therapy Sessions

Effects of Homework in Therapy Sessions Activities given to clients to complete in between therapeutic sessions have become a commonly used component of psychological therapies, especially cognitive approaches (Beck et al., 1979). What is sometimes called homework has been used to help address a wide variety of clinical problems including depressive disorders, schizophrenia and social phobia. This essay critically examines the empirical studies on homework and its influence on treatment outcomes. The term homework can include a wide variety of different activities given to clients. Scheel et al. (1999) provide some typical examples of those most often used by cognitive therapists: those involving reframing meanings, validation of internal experiences, social interactions and decision making. It has been hypothesised that homework is effective by encouraging the client to practice new skills learned in therapy outside of those therapeutic sessions (Burns, Adams Anastopoulos, 1985). While the term homework has been criticised for its unpleasant connotations with schoolwork (Coon et al., 2005), the real, practical question is whether the process itself actually improves patient outcomes. Despite its broad use within cognitive therapy, there has been relatively little research into its effectiveness until recently (Kazantzis, Deane Ronan, 2000). Broadly two types of studies have been carried out to examine the effect of homework on treatment outcomes: correlational and those with a control group. Correlational studies have generally found a positive association between adherence to homework and a more positive outcome. For example Burns and Spangler (2000) found that compliance to homework was significantly associated with reduced depression. These authors also report that their effect sizes were large, translating to an average reduction of 16.6 points on the Beck Depression Inventory for those who completed their homework compared with a reduction of only 2.4 points for those who did little (or no) homework. Other studies have also reached similar conclusions (e.g. Burns Nolen-Hoeksema, 1991; Leung Heimberg, 1996). Despite these positive results these types of st udies are always open to the criticism that they are weak evidence because of their correlational design. It may be, for example, that homework compliance is simply a result of improvement rather than a cause. Better designs incorporating a control group which can, therefore, impute causality have not produced such definitive results, are far fewer, and older. Some have shown positive effects for homework (e.g. Kazdin Mascitelli, 1982), while others have failed to show a positive effect (e.g. Blanchard et al., 1991). This uncertainty was underlined by a meta-analysis of both the correlational and control group studies carried out by Kazantzis et al. (2000) which reported a weighted average effect size for 27 such studies as 0.36 only a small to moderate effect far smaller than that reported by Burns and Spangler (2000). This meta-analysis has also been criticised for including studies that were not controlled and some which had poor designs (Lambert, Harmon, Slade, 2007). The majority of studies since Kazantzis et al.s (2000) meta-analysis have also been correlational. Coon and Thompson (2003), for example, examined the use of homework in older adults with mild to moderate depression. Using a regression analysis they found homework was associated with better outcomes but this is still effectively only correlational data. Rees, McEvoy and Nathan (2005) recruited participants with both anxiety and depression and found homework was associated with better outcomes. But, again this study was correlational in design. For anxiety disorders, however, even correlational studies have proved less conclusive than for depression. Some studies of anxiety have found positive correlations (e.g. Wetherell et al., 2005), while others have not (e.g. Woody Adessky, 2002). For more serious mental disorders such as schizophrenia, empirical work is only just emerging and the results of two studies have found no relationship between improved schizophrenia symptoms and home work compliance (Dunn, Morrison Bentall, 2006; Granholm et al., 2006). In conclusion, the picture emerging from the empirical literature is positive for the effect of homework compliance on outcome only when the correlational data is examined. This work suggests mild to moderate depression is responsive to homework, while anxiety disorders and psychosis is less so. Unfortunately these types of studies find it difficult to counter the argument that homework compliance is simply a result of a better outcome, rather than a cause. Controlled experimental designs, which can make this causal distinction, have been few and are generally much less conclusive. Consequently, while the use of homework in cognitive therapy seems likely to do little harm (although the term may have some stigma attached), the extant research is yet to definitively demonstrate it has more than a marginal benefit. References Beck, A. T., Rush, A. J., Shaw, B. F., Emery, G. (1979). Cognitive therapy for depression. New York: Guildford Press. Blanchard, E. B., Nicholson, N. L., Radnitz, C., Steffek, B. D., Appelbaum, K. A., Dentinger, M. P. (1991). The role of home practice in thermal biofeedback. Journal of Consulting Clinical Psychology, 59, 507-512. Burns, D. D., Adams, R. L. Anastopoulos, A. D. (1985). The role of self-help assignments in the treatment of depression. In: E. E. Beckham W. R. Leber (Eds.), Handbook of depression treatment, assessment, and research (pp. 634-668). Homewood, IL: Dorsey Press. Burns, D. D., Nolenn-Hoeksema, S. (1991). Coping styles, homework compliance, and the effectiveness of cognitive-behavioral therapy. Journal of Consulting Clinical Psychology, 59, 305-311. Burns, D. D., Spangler, D. L. (2000). Does psychotherapy homework lead to improvements in depression in cognitive-behavioral therapy or does improvement lead to increased homework compliance? Journal of Consulting Clinical Psychology, 68, 46-56. Coon, D. W., Thompson, L. W. (2003). The relationship between homework compliance and treatment outcomes among older adult outpatients with mild-to-moderate depression. American Journal of Geriatric Psychiatry, 11, 53-61. Coon, D. W., Rabinowitz, Y. G., Thompson, L. W., Gallacher-Thompson, D. (2005). Older Adults. In: N. Kazantzis, F. P. Deane, K. R. Ronan L. LAbate (Eds.). Using Homework Assignments in Cognitive-behavioral Therapy (pp. 117-152). New York: Routledge. Dunn, H., Morrison, A. P., Bentall, R. P. (2006). The relationship between patient suitability, therapeutic alliance, homework compliance and outcome in cognitive therapy for psychosis. Clinical Psychology and Psychotherapy, 13, 145-152. Granholm, E., Auslander, L. A., Gottlieb, J. D., McQuaid, J. R., McClure, F. S. (2006). Therapeutic factors contributing to change in cognitive-behavioral group therapy for older persons with schizophrenia. Journal of Contemporary Psychotherapy, 36, 31-41. Kazantzis, N., Deane, F., Ronan, K. R. (2000). Homework assignments in cognitive behavioral therapy: A Meta-Analysis. Clinical Psychology: Science and Practice, 7, 189-202. Kazdin, A. E., Mascitelli, S. (1982). Covert and overt rehearsal and homework practice in developing assertiveness. Journal of Consulting and Clinical Psychology, 50, 250-258. Lambert, M. J., Harmon, S. C., Slade, K. (2007). Directions for future research on homework. In: N. Kazantzis L. lAbate (Eds.). Handbook of homework assignments in psychotherapy (pp. 407-423). New York: Springer. Leung, A. W., Heimberg, R. G. (1996). Homework compliance, perceptions of control, and outcome of cognitive-behavioral treatment of social phobia. Behaviour Research Therapy, 34, 423-432. Rees, C. S., McEvoy, P., Nathan, P. R. (2005). Relationship between homework completion and outcome in cognitive behaviour therapy. Cognitive Behaviour Therapy, 34, 242-247. Scheel, M. J., Seaman, S., Roach, K., Mullin, T., Mahoney, K. B. (1999). Client implementation of therapist recommendations predicted by client perception of fit, difficulty of implementation, and therapist influence. Journal of Counseling Psychology, 46, 308-316. Wetherell, J. L., Hopko, D. R., Diefenbach, G. J., Averill, P. M., Beck, J. G., Craske, M. G., et al. (2005). Cognitive-behavioral therapy for late-life generalized anxiety disorder: Who gets better? Behavior Therapy, 36, 147-156. Woody, S. R., Adessky, R. S. (2002). Therapeutic alliance, group cohesion, and homework compliance during cognitive-behavioral group treatment of social phobia. Behavior Therapy, 3, 5-27.

Processing a Crime Scene Essay -- Crime Scene Investigation

There are several steps that need to be taken in order to process a crime scene. Some of the steps include: securing the scene, a detailed search, documenting the crime scene, collecting and preserving evidence, and finally releasing the scene. All of the following steps are crucial to avoid any possible contamination or otherwise compromise the scene before it can be released. Few, if any additional opportunities exist when processing a crime scene, so the first time is most pertinent. First responders play a crucial role in the establishment of a crime scene. Upon arriving at the scene, the first responders have checked for living victims and have rendered aid. It’s important to create a perimeter around the crime scene (this can be altered if additional evidence is found outside the initial crime scene). Only emergency personnel should enter and exit from the central entry point to control contamination, by creating an exit point; it helps avoid any excessive traffic through the crime scene. By secure the scene to ensure that no evidence is misplaced or damaged, or otherwise compromised. Do a cursory check of the crime scene to obtain any transient evidence and secure any weapons found at the scene (in this case it was already at the scene with the suspect). Crime scene analysts and investigators communicate with first responders and are quickly briefed on the situation, and now a more thorough search can be conducted. A scene search is necessary to find evidence such as shell casings, biological evidence etc. At the time, a more detailed, extensive search will begin. Investigators have made their initial notations of the scene and created their hypothesis of the crime. The survey is an organizational stage to plan ... ...ditional visits to the crime scene could cause a compromise if entered into evidence at trial. Works Cited Gaensslen, R. E., Harris, H A., & Lee, H. (2008). Introduction to Forensic Science and Criminalistics. New York, NY: The McGraw-Hill Companies, Inc. . National Institute of Justice (2004, June). Crime Scene Investigation: A Reference for Law Enforcement Training. Retrieved June 3, 2011, from http://www.ncjrs.gov/pdffiles1/nij/200160.pdf Razzaq, N. Z. (2008). Visual Documentation in Crime Scene Investigations. Retrieved June 3, 2011, from http://policelink.monster.com/training/articles/17221-visual-documentation-in-crime-scene-investigations Technical Working Group on Crime Scene Investigation (2000, January). Crime Scene Invesitgation: A Guide for Law Enforcement. Retrieved May 26, 2011, from http://www.ncjrs.gov/pdffiles1/nij/178280.pdf

Proprioception Loss: Blinding the Mind From the Body :: Medicine Medicinal Medical Essays

Proprioception Loss: Blinding the Mind From the Body Proprioception can be described as the mind's awareness of the body. Proprioception provides the central nervous system unconscious information about the body (Bluestone, 1992). The "awareness" of our body may be difficult to understand until we have lost our proprioceptive sense. Researchers concerned with proprioception have usually directed their studies toward identifying in what processes proprioception plays a major role, and what processes may be hindered if proprioception loss is severe. Unfortunately, not much is known about proprioception, or how much proprioception contributes to functional accuracy (Gordon, Ghilhardi, & Ghez, 1995). Sherrington (1961) declares that the proprioceptive receptors, the nerves associated with proprioception, are effective at determining changes inside the organism; which is where the term "proprioception" originates. He explains that proprioceptive receptors are used especially in muscles and their accessory organs. Proprioceptive receptors and some receptors in the labyrinth (equilibrium detector located in the inner ear) work together to form our receptive systems. Finally, Sherrington shares that proprioception is responsible for continuous reflexes in skeletal muscles. In other words, proprioceptive receptors are responsible for detecting when an area of the body is out of its natural state and prompts the muscles to return the area to a resting state. Proprioception may be best understood by looking at cases of proprioceptive loss. To illustrate the profound effects of proprioceptive loss, Oliver Sacks documented a clinical case of a woman who lost all proprioception (1985). Sacks declared that the sense of our bodies relies on three things: vision, the vestibular stystem, and proprioception. His client lost all proprioception and could not walk without watching her own legs, or talk without listening to her own voice. She could not truly determine if she had a body. The patient could not perform any motor movements most people would deem natural without relying on environmental feedback to achieve the simplest maneuver. Oliver Sacks' clinical story reflects how much the mind depends on proprioception for even the most rudimentary actions not thought consciously considered. The following research demonstrates the importance of proprioception. A group of researchers conducted a study to determine the deficits caused by the lack of neck and body proprioception (Blouin et. al., 1995). Their experiment consisted of normal individuals as well as a patient who had permanent and selective loss of neck and whole body proprioception. They determined through clinical tests that the patient could not "maintain upright posture without losing balance [or] perceive passive body rotations with the head stationary" (p.

Clarkson Lumber Case Study

CLARKSON LUMBER CASE STUDY B RADY CLIFFORD †¢ DAN HORTON †¢ EMIL HYMAS Y †¢ RICH WILKINSON EXECUTIVE SUMMARY Clarkson Lumber Company, owned by Mr. Keith Clarkson, has been in business for 15 years and currently has 15 employees. Firms who have worked with Clarkson speak very highly of him, saying that he is conservative and his operating expenses are low. The company’s revenues are projected to continue to grow. Recently, Clarkson Lumber’s accounts payable and notes payable have increased significantly.The company has not been able to take advantage of trade discounts in recent years because of lack of funds and because of investments due to the company’s growth. While Clarkson Lumber has been increasingly profitable in recent years, the company has found the need for additional financing. Clarkson’s current bank will not provide more than $399,000 in financing without a personal guarantee. Clarkson is hoping to secure more financing in orde r to improve profitability by taking full advantage of trade discounts. The company is working with Northrup National Bank to possibly secure a larger loan; up to $750,000.Northrup’s credit department is currently investigating Clarkson Lumber to see if the firm qualifies for this additional financing. Our team has identified several key issues with Clarkson Lumber’s current financial situation. The company’s over-arching financial issue is cash flow. Clarkson is borrowing too much to make up for a cash flow shortage. Clarkson’s accounts receivable is increasing and the company is still using a 2% accounts payable discount, which is contributing to the lack of available cash. The cash flow that the company does have is being used inefficiently as the sources of cash comes from financing.Thus, Clarkson Lumber is growing at an unsustainable rate and is too reliant on short-term financing. Even if Clarkson receives the $750,000 from Northrup, the company wil l eventually be bankrupt if it does not curtail its growth rate. We recommend that the company utilize more long-term debt instead of short-term debt. Long-term financing will require smaller payments at lower interest rates, which will increase CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ PAGE 1 Clarkson’s cash flow. Clarkson may benefit from reducing inventory by increasing sales or reducing inventory growth.Another option would be to lower costs by negotiating cheaper prices with suppliers. Both options will increase the company’s cash flow. Finally, we recommend increasing accounts receivable turnover. With an increase in account receivable turnover, Clarkson will experience quicker collections and will not have to pay as much in finance charges, again leading to additional cash flow. ANALYSIS The approval process for the loan from Northrup National Bank, required that investigators be sent to research Mr. Clarkson and his company. The investigation p ointed out a few important financial aspects of the company that are worth mentioning.In 1994, Mr. Clarkson bought out the other company partner for $200,000. This amount was to be paid off in 1995 and 1996 using semi-annual payments at an interest rate of 11%. From 1993 to 1995, net sales volume for CLC has increased from 2. 9 million to just over 4. 5 million. After yield profits for the same years also increase from $60,000 in 1993 to $77,000 in 1995 (see Exhibit 1). The investigation also paid special attention the debt position and current ratio of CLC. It was reported that sales are expected to reach $5. 5 million in 1996 and could be more if the prices of lumber rise.Despite these profits, there was a shortage in cash which lead to an increase in borrowing. In order to stay within the borrowing limits set by Suburban Nation Bank, a lot of borrowing was being done through trade credits. In 1995 and 1996 this trade debt was rapidly increasing and was creating some concern. If t he market is struggling then trade credit is normally not recommended; however, for CLC the trade credit was a short fix for long term problem. Even with the growing trade debt, CLC still was comparable to the overall percentages of other lumber outlets (see Exhibit 3).It is also important to recognize specific ratios related to the company. The current ratio, which is helpful in understanding asset liquidity or inefficient use of cash flow, decreased from 2. 5 in 1993 to 1. 1 in 1995. High-profit companies have a current CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ PAGE 2 ratio of 2. 52. ROE for Clarkson Lumber remains relatively steady; it increased from 1993 to 1994 but decreased to 17. 1% in 1995. This ROE is only slightly lower than the ROE for high-profit companies which is at 22. 1%. After reviewing Clarkson Lumber’s financial situation, several key issues became apparent.First, the company is clearly growing at an unsustainable rate. Exhibit 3 (various s tatistical ratios), shows the average internal growth rate of the company at 6. 06% and the average sustainable growth rate at 15. 78%. However, over the three full years analyzed, the company has an average growth margin of 24. 5% and an average asset growth margin of 33. 69%. This continues in the forecasted 1996 year as the company is projected to increase revenue by roughly 21. 7%. At the company’s current level, it cannot continue to support its current growth rate going forward and will require more debt to finance this growth.Therefore, the company seems to be overly reliant on short term financing for its operations. As seen in Exhibit 5, the company projects to have $5. 5M, with most other accounts are based on the historical averages. Exhibit 5 also shows that Clarkson would need between $971K or $696K of external financing. Another issue found dealt with the company’s cash flow (see Exhibit 4). When the company generates net income, it is immediately engulfe d in two areas: the increase in accounts receivable, which increased from $306K to $411K to $606K from 1993 to 1995, and inventory, which also increased from $337K to $432K to $587K during those years.Due to these increases, and despite rising the liability accounts of notes payable from trade and accrued expenses, the company had negative cash flow from operations and needed external financing to purchase its fixed assets and pay down the debt they already had (again see Exhibit 4). Although having negative cash flows from operations is not necessarily bad in the short run, if this trend continues, it provides no long term benefit for the company. Thus, we found that the company cannot continue to allow its accounts receivable and inventory to increase at the same rate.CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ PAGE 3 The final issue we noticed was the accounts payable 2% discount. Clarkson was offered a discount if it pays off its payables to its suppliers within t en days. Even though there is value here, Mr. Clarkson said the company has taken few purchase discounts in recent years. Exhibit 3 attests to this as the company pays its suppliers on an average of 38 days. If the company used this discount on its financial projections, it would receive a purchase discount of $86K to add to its operating income.However, the trade-off is that Clarkson will have a significantly lower amount in accounts payable and will need financing to pay down these payables in order to obtain the discounts. If the company does not proceed with the discount, it will experience significantly lower net income, but will not need as much external financing. RECOMMENDATIONS One of our preferred recommendations for the company would be to replace some, or all, of the short term debt with a long term note. If the company used the amount of the external financing, about $975K, at 6% for 10 years, Clarkson will pay $130K a year.At 15 years, the company will be paying $99K a year. Or the company could use half of the external financing amount, roughly $488K, at those same terms and pay $65K or $49K for ten years or fifteen years, respectively. These numbers indicate that by replacing short-term debt with long-term debt, Clarkson will be making smaller payments at a lower interest rate, freeing up additional cash flow. Another way Clarkson can increase their cash flow is by decreasing the accounts receivable period.In Exhibit 3, we can see that on average the company takes 39 days to collect from accounts receivable and the company has a cash cycle of 55 days, meaning there is a 55 day delay between paying for inventory and collecting the sale. Thus, we recommend that the company use a stricter policy for collections for its customers. For example, if Clarkson could require payments in 30 days, their cash cycle drops to 45 days. By decreasing the accounts receivable period, the company can collect cash more quickly and will pay less in finance CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ PAGE 4 harges. The cash collected from accounts receivable can then be used to manage accounts payable. Our next recommendation is based on Clarkson’s need to increase the amount of cash available, thus capitalizing on growth opportunities. From 1993-1995, the company’s need for increased financing despite profitability comes from Mr. Clarkson’s buyout of Holtz’s share of the company, as well as the increase in inventory and accounts receivable as explained above. It is important for Clarkson Lumber to have access to larger amounts of cash to support its growth in the short and long term.Clarkson’s current success is due to the ability to compete on price; thus a large growth opportunity exists if they can continue to use trade discounts. If the company can use trade discounts, they will receive a purchase discount of around $86K added to income. The trade-off comes from the company having significa ntly lower accounts payable. In the long run the company will clearly need the additional credit, shown by the internal growth rate of 6. 1% and a projected sales growth of 21. 7%.The company will also need to alter the equity/debt ratio due to the projected growth rate of sales in 1996 which is greater than their sustainable growth rate of 15. 8%. Clarkson Lumber will potentially start producing positive free cash flows, as long as their growth rate stabilizes at a more reasonable rate. Our recommendations are aimed at producing positive free cash flows sooner, and the increase in quantity discounts will lower the cost of goods of sold and offset the financial obligations. If the $750,000 line of credit is extended by Northrup Bank, then debt and interest expenses will increase.This creates even more of a necessity to apply the increase in available credit in such a way that will reduce costs. CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ PAGE 5 EXHIBIT 1 CLARKSON LUMB ER COMPANY INCOME STATEMENT 1993 NET SALES COGS: BEGINNING INVENTORY PURCHASES ENDING INVENTORY TOTAL COGS GROSS PROFIT OPERATING EXPENSES EBIT INTEREST EXPENSE NET INCOME BEFORE TAXES PROVISION FOR TAXES NET INCOME 1994 1995 1ST QTR 1996 $2,921 $3,477 $4,519 $1,062 $330 $2,209 $2,539 $337 $2,202 $337 $2,729 $3,066 $432 $2,634 $432 $3,579 $4,011 $587 $3,424 $587 $819 $1,406 $607 $799 $719 $622 $97 $23 $74 $14 $60 $843 $717 126 $42 $84 $16 $68 $1,095 $940 $155 $56 $99 $22 $77 $263 $244 $19 $13 $6 $1 $5 CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ APPENDIX EXHIBIT 2 CLARKSON LUMBER COMPANY BALANCE SHEET 1993 1994 1995 1ST QTR 1996 CASH ACCOUNTS RECEIVABLE, NET INVENTORY CURRENT ASSETS FIXED ASSETS TOTAL ASSETS $43 $306 $337 $686 $233 $919 $52 $411 $432 $895 $262 $1,157 $56 $606 $587 $1,249 $388 $1,637 $53 $583 $607 $1,243 $384 $1,627 NOTES PAYABLE, BANK NOTE PAYABLE TO HOLTZ (CPLTD) NOTES PAYABLE, TRADE ACCOUNTS PAYABLE ACCRUED EXPENSES TERM LOAN, CURRENT PORTION CURRENT LIABILITIES TERM LOAN NOTE PAYABLE TO HOLTZ TOTAL LIABILITIESNET WORTH $0 $0 $0 $213 $42 $20 $275 $140 $0 $415 $504 $60 $100 $0 $340 $45 $20 $565 $120 $100 $785 $372 $390 $100 $127 $376 $75 $20 $1,088 $100 $0 $1,188 $449 $399 $100 $123 $364 $67 $20 $1,073 $100 $0 $1,173 $454 TOTAL LIABILITIES AND NET WORTH $919 $1,157 $1,637 $1,627 CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ APPENDIX EXHIBIT 3 1993 1994 1995 AVERAGE LOW PROFIT OUTLETS HIGH PROFIT OUTLETS COGS OPERATING EXPENSE CASH ACCOUNTS RECEIVABLE INVENTORY FIXED ASSETS TOTAL ASSETS PURCHASES 75. 39% 21. 29% 1. 47% 10. 48% 11. 54% 7. 98% 31. 46% 75. 62% 75. 75% 20. 62% 1. 50% 11. 82% 12. 42% 7. 54% 33. 28% 78. 49% 5. 77% 20. 80% 1. 24% 13. 41% 12. 99% 8. 59% 36. 22% 79. 20% 75. 64% 20. 91% 1. 40% 11. 90% 12. 32% 8. 03% 33. 65% 77. 77% 76. 9% 22. 0% 1. 3% 13. 7% 12. 0% 12. 1% 39. 1% 75. 1% 20. 6% 1. 1% 12. 4% 11. 6% 9. 2% 34. 3% PERCENT OF TOTAL ASSETS: CURRENT LIABILITIES LONG-TERM LIABILITIES EQUITY 9. 41% 4. 79 % 17. 25% 16. 25% 6. 33% 10. 70% 24. 08% 2. 21% 9. 94% 16. 58% 4. 44% 12. 63% 52. 7% 34. 8% 12. 5% 29. 2% 16. 0% .54. 8 CURRENT RATIO RETURN ON SALES RETURN ON ASSETS RETURN ON EQUITY 2. 49 3. 32% 6. 53% 11. 90% 1. 58 3. 62% 5. 88% 18. 28% 1. 15 3. 43% 4. 70% 17. 15% 1. 74 3. 46% 5. 70% 15. 78% 1. 31 -0. 70% 1. 80% -14. 30% 2. 52 4. 30% 12. 20% 22. 10% 6. 85 53. 28 9. 70 37. 63 9. 53 38. 32 90. 91 52. 60 6. 72 54. 31 8. 89 41. 07 9. 56 38. 16 95. 38 57. 22 6. 79 53. 80 9. 29 39. 35 9. 55 38. 24 93. 15 54. 91 6. 24% 18. 28% 19. 03% 25. 90% 4. 94% 17. 15% 29. 97% 41. 49% 6. 06% 15. 78% 24. 50% 33. 69% PERCENT OF SALES: INVENTORY TURNOVER (AVG) INVENTORY PERIOD RECEIVABLES TURNOVER RECEIVABLES PERIOD PAYABLES TURNOVER PAYABLES PERIOD OPERATING CYCLE CASH CYCLE INTERNAL GROWTH RATE SUSTAINABLE GROWTH RATE ACTUAL GROWTH MARGIN ASSET GROWTH MARGIN 6. 98% 11. 90% CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ APPENDIXEXHIBIT 4 CASH FLOWS FOR CLARKSON 1994 1995 1993 T0 1995 $68 ($105) ($95) $127 $3 $77 ($195) ($155) $163 $30 $145 ($300) ($250) $290 $33 CASH FROM OPERATIONS ($2) ($80) ($82) SOURCE OF CASH: CASH FROM OPERATIONS CASH FROM BANK LOANS SOURCES OF CASH: ($2) 60 $58 ($80) 330 $250 ($82) 390 $308 $29 $20 $49 $126 $20 $100 $246 $155 $40 $100 $295 $9 $4 $13 CASH FROM OPERATIONS NET INCOME CHANGE IN A/R CHANGE IN INVENTORY CHANGE IN N/P – TRADE CHANGE IN ACCRUED EXP. USE OF CASH FIXED ASSETS CPLTD HOLTZ LOAN USE OF CASH CHANGE IN CASH CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ APPENDIX EXHIBIT 5CLARKSON LUMBER COMPANY FORECASTS PROJECTED INCOME STATEMENT WITH PURCHASE DISCOUNT PROJECTED INCOME STATEMENT WITHOUR PURCHASE DISCOUNT 1996 NET SALES COGS: BEGINNING INVENTORY PURCHASES* 1996 $5,500 ENDING INVENTORY TOTAL COGS** $587 $4,279 $4,866 $708 $4,158 GROSS PROFIT OPERATING EXPENSES*** EBIT PURCHASE DISCOUNT**** INTEREST EXPENSE***** NET INCOME BEFORE TAXES PROVISION FOR TAXES NET INCOME NET SALES COGS: BEGINNING INVENTORY PURCH ASES $1,342 $1,150 $192 $86 $93 $185 $55 $130 ENDING INVENTORY TOTAL COGS 1996 ASSETS CASH A/R, NET INVENTORY CURRENT ASSETS FIXED ASSETS TOTAL ASSETS 1996 LIABILITIESA/P (10 Days of Purchases) ACCRUED EXP. (1. 5% of Sales) CPLTD BANK NOTE PAYABLE (PLUG) CURRENT LIABILITIES LT DEBT TOTAL LIABILITIES NET WORTH TOTAL LIABILITIES AND NET WORTH $1,342 $1,150 $192 $93 $99 $41 $58 PROJECTED BALANCE SHEET PROJECTED BALANCE SHEET $77 $655 708 $1,440 $411 $1,851 $587 $4,279 $4,866 $708 $4,158 GROSS PROFIT OPERATING EXPENSES EBIT INTEREST EXPENSE NET INCOME BEFORE TAXES PROVISION FOR TAXES NET INCOME * Purchases based on average percentage of Sales (77. 8%) ** Total COGS based on average percentage of Sales (75. 6%) *** Operating Costs based on average percentage of Sales (20. 1%) **** 2% Discount on Purchases of $4,277 ***** 11% on the LOC and 10% on Term Loan ASSETS CASH (1. 4% of Sales) A/R NET (11. 9% of Sales) INVENTORY CURRENT ASSETS FIXED ASSETS* TOTAL ASSETS $5,500 $117 $83 $20 $972 $ 1,192 80 $1,272 $579 $1,851 0. 075 77 655 708 1440 411 1851 LIABILITIES A/P ACCRUED EXP. CPLTD BANK NOTE PAYABLE (PLUG) CURRENT LIABILITIES LT DEBT TOTAL LIABILITIES NET WORTH $465 83 20 $696 $1,264 80 $1,344 $507 TOTAL LIABILITIES AND NET WORTH $1,851 * I used the average total assets of sales percentage and backed into Fixed Assets CLARKSON LUMBER CASE STUDY – FINAN 6022-002 †¢ APPENDIX

McDonald’s and Obesity

Government and influential health advocates around the world stated that their nations’ kids will become as fat as American kids, are cracking down on the marketers they blame for the explosion in childhood obesity. Across the globe, efforts are under way to slow the march of obesity. In the United States roughly 30 percent of American children are overweight or obese. According the U. S. Centers for Disease Control and Prevention (CDC), an estimated 64. 5 percent of Americans tip the scales as overweight or obese, the highest percentages of fat people of any countries are catching up.The World The World Health Organization (WHO) reports that globally there are now more than 1 billion overweight adults and at least 300 million of those are obese, a 50 percent increase in the number of obese people and there are 200 million children under five who are estimated to be overweight worldwide. In many countries the worst increases in obesity have occurred in young people. About half a million children in Europe are suffering classic middle- aged health problems because they are too far. Obesity among European children has been on the rise over the last 15 years.The number of overweight children in Europe did not change much from 1974-1984; then the rate started to creep up during the next 10 years, and it exploded after 1995. In Britain, one in five children is overweight or obese, in Spain 30 percent, and in Italy, 36 percent. While less than 1 percent of the children in Africa suffer from malnutrition, 3 percent are overweight or obese. Perhaps the most distressing data come from Asia, where the measure of being overweight used in Western countries may underestimate the seriousness of weight-related health problems faced by Asians.In Japan, for example, obesity is defined as a body mass index (bmi) level of 25 or more, not 30 as it is in Western countries. But Japanese health officials report that a BMI of 25 or more is already causing high rates of diabetes . About 290 million children in China are thought to be overweight, and researchers expect that number to double in the next 10 years. The World Health Organization has warned of an escalating global epidemic of overweight and obesity. Global Reaction to Obesity One of the perplexing questions is why the relatively sudden increase of obesity worldwide?Some opine that fast food portion sizes are partly to blame. The average size order of French fries has nearly tripled worlswide. Some people say advertising is to blame, particularly ads aimed at children, such as those ads that use celebrities to market high-calorie foods. According to USA Today, one study found that the average American child sees 10,000 food ads a year, mostly for high-fat or sugary foods and drinks. Traditionally, in developing countries, the poorest people have been the thinnest, a consequence of hard physical labour and the consumption of small amounts of traditional foods.But when these people in poor countries migrate to cities, obesity rates rise fastest among those in the lowest socioeconomic group. Even as food companies’ battle U. S lawsuits and legislators who blame them for inducing childhood obesity, they’re being attacked on another front-Europe-which is threatening, among other things, to ban advertising icons such Tony the Tiger and Ronald McDonald. †I would like to see the industry not advertising directly to children,† said one European health commissioner. â€Å"If this does’nt produce satisfactory results, we will proceed to legislation.†The European Health Commission has called for the food industry to set its own regulations to curb so-called junk-food advertising aimed at the European Union’s 450 million citizens-or face bans similar to the tobacco industry. The ominous comparison to cigarettes is increasingly being made in the United States as well. Commenting on a McDonald’s plan to send Ronald McDonald to schools t o preach about nutrition, an aide to a U. S. senator said, â€Å"No matter what Ronald is doing, they are still using this cartoon character to sell fatty hamburgers to kids.Once upon a time, tobacco companies had joe Camel and they didn’t get it either. † Also under fire is TV advertising of kids’ foods, as calls for curbs or bans rise around the world. â€Å"If the rise in [the] child obesity trend continues, within five years we’ll be in the same situation as America is today,† said a senior child nutritionist at the University of Copenhagen who sits on the board of Denmark’s National Board of Nutritional Science. â€Å"Banning T. V ads that are targeting kids is an important strategy to adopt.†But there is an argument that those measures won’t help. â€Å"In Sweden, Norway and Quebec where food ads are banned from kids’ TV, there’s no evidence that obesity rates have fallen. † A new law in France will f orce food marketers to choose between adding a health message to commercials or paying a 1. 5 percent tax on their ad budgets to fund healthy-eating messages. Other measures under consideration in Europe include banning celebrities and cartoon characters from food ads aimed at children and preventing food marketers from using cell phone jingles to reach kids.Ireland bans celebrities from food and a beverage ad aimed at children and requires confectionery and soft-drink spots broadcast in programs where half the audience is younger than 18 to carry a visual or voice-over warning that snacking on sugary foods and drinks can damage teeth. Ireland is a small market, but there are fears that these measures could spread to the United Kingdom and then to the rest of Europe, especially since many advertisers run the same campaigns in the United Kingdom and Ireland.Unlike France and Ireland, the United Kingdom is trying a more carrot-and-stick approach, encouraging self regulation with legis lation as a last but threatened resort. The U. K. Government published health recommendations giving the food and beverage industries to act more responsibly or face formal legislation. The document followed a high-profile U. K government inquiry into child obesity last year. Marketing and agency executives called to give evidence were grilled publicly over the use of celebrities in ads, inciting kid’s â€Å"pester power† and high salt and sugar content in foods.The paper’s proposals include clamping down on using cartoon characters to appeal to kids in food and beverage ads, potentially dooming brand icons such as Kellogg’s Tony the Tiger. There have also been calls for a ban, like Ireland’s on celebrity endorsement in â€Å"junk-food† advertising . In a country where the biggest grocery-store brand, PepsiCo’s Walkers Crisps, relies on celebrities in its ad campaigns, that’s a big deal. The Nordic countries are the most milita nt about enacting laws to ban or restrict marketing of foods that they consider unhealthy to children, and fighting to extend those restrictions to the rest of Europe.The toughest laws against advertising to children have long been in Scandinavia, where the health risks of obesity and diabetes from high sugar consumption are sometimes compared to tobacco. The legislatures in Sweden, Finland, and Denmark are all considering even tighter controls on marketing sugary foods. Denmark’s National Consumer Council has petitioned the government to ban marketing â€Å"unhealthy food products† to anyone under 16, and Finland’s legislature is hearing from health groups that want a total ban on TV ads for sugar-laden food.Commenting on such proposals, the CEO of the Finish Food and Drink Industries Federation said, â€Å"Implementing stricter controls on advertising food and drinks will not be a quick-fix answer to all these problems. † â€Å"The European Union is on it, Washington is on it, the ball is rolling now and the food companies have to do something,† said one top advertising agency executive. But he added, â€Å"I hope food companies won’t be bullied into doing things that play to the politicians,† nothing there are other contributing factors for obesity, such as low income.He said food marketers could truly contribute to a solution by putting money into programs like the USDA’s Nutrition Program for Women, Infants and Children, a subsidized food and education program that also happens to be very good at driving sales for the products approved for the list. The key is to translate the hype to real solutions like physical education in schools and parents-the most important role models, according to substantiated research-reclaiming responsibility. †If a food has a right to exist, a market has the right to advertise it.†Marketers are struggling against a crackdown on food advertising amid growing c oncern over obesity throughout the world. Marketers are trying to avert a clampdown with greater self-regulation. But despite a slew of individuals company efforts to shift new-product and marketing focus to healthier offerings, the industry has, until now, large shied away from defending itself more broadly.McDonald’s Response For the last few years, McDonald’s has reacted to the obesity issues in several ways in the U. K. and other countries Concerned about consumer reaction to the film Super Size Me, McDonald’s Corp.  broke a U. K campaign called â€Å"Changes† with poster ads that omit the Golden Arches for the first time, replacing them with a question mark in the same typeface and the tagline† McDonald’s. But not as you know it. †Promoting ongoing menu changes, the posters feature items such as a salad, a pile of free-range eggshells, pieces of fruit and cups of cappuccino. The effort preceded a direct-mail campaign to 17 millio n households touting healthier menu items and smaller portion size. McDonald’s aim was to cause people to think differently about McDonald’s and to make the public aware of new products.†There’s no intention to abandon the Arches† but only to focus attention on the â€Å"healthy† additions to the menu. Despite the new campaign, research showed the chain hadn’t received the hoped for awareness for some of the newer items on its menu, including the all white-meat Chicken Selects and the fruit bags. More worrisome, a research study revealed that frequent users didn’t like to admit to friends that they ate at McDonald’s. â€Å"We don’t want to have closet loyalists. † One researcher urged more time for McDonald’s â€Å"Changes† campaign to get traction.â€Å"The market position and market stature of McDonald’s in the U. K. is not nearly as strong as it is in the U. S. and accordingly, you ha ve to stick with the program longer, â€Å" he said. But he warned that the â€Å"Changes† campaign could backfire. â€Å"Trying to suppress the logo is not likely to change the hearts and minds of many fast-food voters in Europe. † In anticipation of the release of the documentary Super Size Me in the United Kingdom, McDonald’s in London went on the defensive with full-page newspaper ads discussing the film.The ads, headlined â€Å"If you haven’t seen the film ‘Super Size Me,’ here’s what you’re missing,† have appeared in the film-review sections of six newspapers to coincide with filmmaker Morgan Spurlock’s appearance at the annual Edinburgh film festival. The copy describes it as â€Å"slick and well-made,† and says McDonald’s actually agrees with the â€Å"core argument† of the film-â€Å"If you eat too much and do too little, it’s bad for you. † However, it continues:  "What we don’t agree with is the idea that eating at McDonald’s is bad for you.†The ad highlights some of McDonald’s healthier menu items such as grilled chicken salad and fruit bags. A spokeswoman for McDonald’s said it ran the ads to ensure there was a â€Å"balanced debate† about the film. Super Size Me distributor Tartan Films has retaliated by running identical-looking ads in newspapers promoting the film. As a direct response to government calls for food marketers to promote a more active lifestyle, McDonald’s U. K. launched an ad campaign aimed at kids featuring Ronald McDonald and animated fruit and vegetable characters called Yums.In two-minute singing-and-dancing animated spots, the Yums urge, â€Å"It’s fun when you eat right and stay active. † Even though McDonald’s plans to expand its healthier menu offerings, it does so cautiously, so people remember that the Golden Arches at its core still means burg ers and fries. McDonald’s, throughout Europe and elsewhere, is testing ways to address the obesity issue. In Scandinavia, for example, popular healthy local foods have been added to the McMenu, like cod wrapped in rye bread in Finland. In Norway, some outlets sell a salmon burger wrapped in rye bread.In Sweden, no salt is added to the food served. In Australia, McDonald’s took a different approach-it reduced its budget for ads directed to kids by 50 percent. McDonald’s French operation raised the ire of the parent company when it ran a print ad in a women’s magazine quoting a nutritionist’s suggestion that kids shouldn’t eat at the restaurant more than once a week. While the ad was meant to promote McDonald’s and seems reasonable since the French only visit quick service restaurants every two weeks on average anyway, such a campaign would have been heresy in the United States.McDonald’s can fit into a balanced diet. Later, the company recruited a pair of French nutritionists who declared the Big Mac and cheeseburger healthier than traditional French fare such as quiche. Marketers in France have lobbied hard to be allowed to be allowed to use positive lifestyle messages in ads-like emphasizing the importance of physical exercise and a balanced diet-rather than grim health warnings. France’s Ministry of Health appears to be listening, and is now expected to let marketers choose among three or four positive health messages.Industry experts say the government changed its mind out of fear that strong warnings might backfire, causing anxiety among consumers about eating. Moreover France may hope its new law, if not too extreme, will become a blueprint for Europe. Snack Food Industry Responses Snack food and beverage companies like PepsiCo have joined the fray along with the fast-food industry. PepsiCo’s strategy includes adding products like Walker’s Potato Heads, launched recently in the U nited Kingdom as a healthier snack for children, and encouraging exercise.In October 2004, Walker’s did a pedometer giveaway through its Website, backed by a $ 5. 6 million. TV campaign. â€Å"We want to demonstrate that we are taking a responsible approach and make governments aware of what we are doing. In our view it is entirely wrong to pin all the blame on advertising to children, and we think we have moved to the stage where most government accept this. † In Canada.Where about one-third of children aged 2-11 are overweight, Concerned Children’s Advertisers, a group whose members include Nestle Canada, Coca-Cola, General Mills, Kellogg, and Kraft has just begun running  the first of three 60-second spots featuring â€Å"Health Rock,† a colorful animated figure on a T-shirt, who sings about balancing food and activity. In the Asia/Pacific region, few countries except Australia have yet to make food marketing and childhood obesity an issue. In much o f Asia, a Western fast-food meal or a cola is still an occasional treat rather than a daily overindulgence. As childhood obesity begins to register as a concern in China, though, McDonald’s has started promoting healthier items such as† high calcium fruit yogurt† and chocolate pudding and low-fat milk on in-store marketing materials like tray liners.Marketers are also keeping an eye on Brazil. A Sao Paulo university recently analyzed children’s programming and food that 1 out of 10 minutes of advertising was a food commercial. That study is a starting point for the group appointed within a government health organization’s ad unit to examine nutritional claims in advertising to children. Questions 1. How should McDonald’s respond when ads promoting healthy lifestyles featuring Ronald McDonald are equated with Joe Camel and cigarette ads? Should McDonald’s eliminate Ronald McDonald in its ads?2. Discuss the merits of the law proposed by F rance that would require fasr-food companies either to add a health message to commercials or to pay a 1. 5 percent tax on their ad budgets. Propose a strategy for McDonald’s to pay the tax or add health messages, and defend your recommendation. 3. If there is no evidence that obesity rates fall in those countries that ban food advertising to children, why bother? 4. The broad issue facing McDonald’s U. K. is the current attitude toward rising obesity.The company seems to have tried many different approaches to deal with the problem but the problem persists. List all the problems facing McDonald’s and critique their various approaches to solve the problems. 5. Based on your response to question 4 recommend both a short-range and long-range plan for McDonald’s to implement. 6. Explain with the Indian perspective, giving relevant Statistics about the Obesity Problems with Focus on the Teens indulging in Bulimia and the medical issues relating to Obesity lik e Type 2 Diebetis.