Animal Rights Essay Example | Topics and Well Written Essays - 750 words - 1

Animal Rights - Essay Example Torturing a cat or setting it on the fire by the way of childish prank is one of the key examples of wrongdoing in the literature of philosophy. It is true that all breathing animals have morale rights like human beings. They breathe and live like us. Most importantly God created the animals. Therefore, it can be stated that non-human animals also have the basic rights similar to the human beings. It is true that all the non-human animals play effective role in the society. Therefore, it is the responsibility of human beings to give proper value to these non-human animals. The non-human animals also can feel their joy, pain and sorrow similar to the human beings. Therefore, it can be stated that it is the responsibility of the human beings to be kind to the non-human animals. Question 2 It will be unsocial and unethical if the human beings treat the non-human animals as the â€Å"ends in themselves†. The non-human animals have the fundamental rights to live like the human bein gs. All the non-human animals have effective value, contribution and responsibility in the ecology (Regan 13). It is necessary to have all kinds of animals in the society as it helps to maintain the ecological balance. The human beings achieve huge benefits and advantages from these non-human animals. The non-human animals have important contribution in agricultural and industrial sectors. Therefore, animals have the right to die or get injured if they harm the human beings. Similarly, it is the right of the innocent non-human animals to live without fear in the society. Human beings should not hurt or kill the non-human animals considering the law of humanity. This law of humanity does not allow the human beings to torture or kill a non human animal. The human beings are mentally strong than these non-human animals. Human beings are known as social animals. They are more intelligent than the non human animals. It is true that, the non-human animals cannot think like the human being s, but they can feel and respond to external factors in similar way. Therefore, it can be stated that, human beings should not treat the non human animals as ends in themselves as it will violate the law of nature. Cows, dogs, cats and birds are the domestic animals. They give unconditional love to human beings. Similarly it is the responsibility of human beings to take care of their lives and needs. They cannot communicate with the human beings through their voice. But it is true that they can feel things in similar way. These non-human animals are called obedient animals. They are loyal to the owners. Therefore, the attitude of human beings towards these non human animals should be changed. In terms of fundamental rights of non-human animals and moral ethics, it can be stated that killing or torturing of animals should be stopped as it can hamper the ecological balance. Question 3 According to Kant’s argument, the non-human animals have souls as they are able to move. It is an ontological distinction between the non-human animals and matters. The non-human animals are not just matters or mere machines. The animals do have souls as everything in the nature is either animate or inanimate. Moreover, the non-human animal can feel the inner aspects, such as pain, joy and sorrow. Therefore, it can be stated that the non-human animals are an animated matter lack of inner spontaneity principle. According to the ethical view of Kant, the human beings have the ethical right to injure or kill the non human animals. Moreover, he argued that the non human animals should be killed without pain and quickly. This action should not be for the sake of entertainment and sport. According to Kant, the human beings should not perform the painful experiments on these non human a

Gene Kranz Essay Example for Free

Gene Kranz Essay Apollo 13 directed by Ron Howard is the story of the real space mission that took place in 1969. The three astronauts had always dreamed of landing on the moon but not long after the astronauts launched into space did they realize that the task would be near impossible due to an explosion of an oxygen tank. Getting home safe became their next mission. A character in this film from whom I learned something is Gene Kranz played by Ed Harris. I learned that thinking calmly helps you and people around you to think positively in hard situations and that instead of being scared and giving up in tough situations, you should think outside the box and find an solution. The audience learns from this about the importance of the idea(s) of leadership attributes and skills. Gene Kranz is an important character in Apollo 13 because even with a responsibility of the whole mission which is going to through a crisis, he was still calm and determined as ever. For example when the whole staff is tensed and worried, Kranz voice cut through a simple command, Lets work the problem, people but not make worse by guessing. This shows me that Ron Howard knew that every problem has a solution, or at least the damage could be managed, but you have to be methodical and work through the issues. Stop worrying, and start working. Another example of a lesson from Gene Kranz is When the NASA director said that this could be the worst disaster in the history of NASA, Kranz cut him off. With all due respect sir, I think this is going to be our finest hour. This shows that he more focused on the positive goal than think the negative. This positiveness also gives him and people around the confidence needed to complete the mission. This is how the script and director show us the importance of leaders positive attitude in tough situations and what I learn from him. Another reason Gene Kranz is a character from whom to learn is because he never portrays any fear or sense of panic that he might be feeling and always thinking clearly as to what can be done next. Always in control and remain in the moment. For example when he says Weve never lost an American in space, were sure as heck not going to lose one on my watch Failure is not an option! By this example Rom Howard shows us that leaders are supposed to have these attributes of Firmness and Flexibility. Being on a firm to do  something and think of flexibly ideas of how to do it. We could also see this when he says I dont care what anything was designed to do. I care about what it can do. As NASAs scientists worked the problem, Kranz made them think outside the box. They broke down systems and used the parts to create new tools and systems that helped saved lives. By showing us these things which he does/says/ experiences, director emphasises the idea of never treating failure as a possible option or outcome which is also important in our own lives. Gene Kranz is an important character from Apollo 13 because the director uses him to teach me lessons about being able to think calmly in tough situations like an anchor in a storm and that to never be scared of failure and give up. These ideas are also importa nt to my own life because there may be a lot of tough situations coming up in my life, which may only be solved only if I dont get scared and think calmly. If I get scared of failure and back off my life would end being a regrettable one.

Seperate And Unequal, Frederic Essay examples -- essays research paper

Separate and unequal: Blacks and White women. Many may say that blacks and white women had more in common than people thought they did in the pre civil war era. A point worth arguing is that there are a few similarities and too many differences to list. No matter how you twist reality to make it seem the worst for women, they were at least treated as humans and not like barn animals. Before 1861, many white males valued their farm animals higher than their slaves. Although white women were not treated with the equality to white men that we see in the world today, they should not even be classified with blacks of the pre civil war era. Blacks and white women were treated in a common manor, because neither group was really free. Both had to listen to what the white males told them to do without haste or incompetence. At the time, it would be safe to say that America was for the white males. Because they were the only people who had any say in the rules that governed peoples lives. Even from day one, the Constitution of the United States of America contradicts the way that things were and the way they would continue for some time. The first amendment grants freedom of religion, speech, and assembly. It states â€Å" Congress shall pass no law respecting an establishment of religion, or prohibiting the free exercise, thereof; or abridging the freedom of speech†¦or the right of the people to assemble.† (Primis, 95). Even with this being law both blacks and white women were not allowed to choose what church to attend or allowed to voice their own opinions; both conditions violate the 1st amendment. The 9th amendment also states something contradictory to the way life actually was, it says: â€Å"The enumeration in the constitution, of certain rights, shall not be construed to deny or disparage others retained by the people.† (Primis, 96) This means no person can deny any other person his or her rights given in the Constitution of the United States of America. Evidently the forefathers who founded our government did not consider white women or blacks to be members of our country. But each state sure decided to recognize them when it came time to decide the number of delegates that each state would have in congress. Although blacks only counted as 3/5 of a person they were being acknowledged as members of our society and were denying them their freedom given to them in th... ...south. They were free, except their ideas, thoughts and property became under their husbands control after marriage. According to feminist Sarah Grimke, a South Carolina Quaker, â€Å" the very being of a woman is like that of a slave, is absorbed in her master. All contracts made with her, like those made with slaves by their owners, are a mere nullity†(Primis, 141). She feels like a slave. Why? It is because her husband now owns what she used to before they wed. But how many white women were actually treated like slaves to say that the very being of a woman was like that of a slave? None, if any. What husband would make his wife eat dough out of ashes or sleep on the clay with only a blanket to cover her? To say that white women had even half of the injustices and struggles that blacks had would be unfair to the accomplishment achieved through their fight for equality. Although there are many arguments saying that blacks and women had more in common in the pre-civil war era than normally assumed, I think that there is more than enough evidence to state the opposite. Blacks had so many more injustices than women did and the similarities between the two groups are few and far between. Seperate And Unequal, Frederic Essay examples -- essays research paper Separate and unequal: Blacks and White women. Many may say that blacks and white women had more in common than people thought they did in the pre civil war era. A point worth arguing is that there are a few similarities and too many differences to list. No matter how you twist reality to make it seem the worst for women, they were at least treated as humans and not like barn animals. Before 1861, many white males valued their farm animals higher than their slaves. Although white women were not treated with the equality to white men that we see in the world today, they should not even be classified with blacks of the pre civil war era. Blacks and white women were treated in a common manor, because neither group was really free. Both had to listen to what the white males told them to do without haste or incompetence. At the time, it would be safe to say that America was for the white males. Because they were the only people who had any say in the rules that governed peoples lives. Even from day one, the Constitution of the United States of America contradicts the way that things were and the way they would continue for some time. The first amendment grants freedom of religion, speech, and assembly. It states â€Å" Congress shall pass no law respecting an establishment of religion, or prohibiting the free exercise, thereof; or abridging the freedom of speech†¦or the right of the people to assemble.† (Primis, 95). Even with this being law both blacks and white women were not allowed to choose what church to attend or allowed to voice their own opinions; both conditions violate the 1st amendment. The 9th amendment also states something contradictory to the way life actually was, it says: â€Å"The enumeration in the constitution, of certain rights, shall not be construed to deny or disparage others retained by the people.† (Primis, 96) This means no person can deny any other person his or her rights given in the Constitution of the United States of America. Evidently the forefathers who founded our government did not consider white women or blacks to be members of our country. But each state sure decided to recognize them when it came time to decide the number of delegates that each state would have in congress. Although blacks only counted as 3/5 of a person they were being acknowledged as members of our society and were denying them their freedom given to them in th... ...south. They were free, except their ideas, thoughts and property became under their husbands control after marriage. According to feminist Sarah Grimke, a South Carolina Quaker, â€Å" the very being of a woman is like that of a slave, is absorbed in her master. All contracts made with her, like those made with slaves by their owners, are a mere nullity†(Primis, 141). She feels like a slave. Why? It is because her husband now owns what she used to before they wed. But how many white women were actually treated like slaves to say that the very being of a woman was like that of a slave? None, if any. What husband would make his wife eat dough out of ashes or sleep on the clay with only a blanket to cover her? To say that white women had even half of the injustices and struggles that blacks had would be unfair to the accomplishment achieved through their fight for equality. Although there are many arguments saying that blacks and women had more in common in the pre-civil war era than normally assumed, I think that there is more than enough evidence to state the opposite. Blacks had so many more injustices than women did and the similarities between the two groups are few and far between.

Museum Of Fine Arts Boston Essay

A flaw inherent to many business models is that the business/organization relies on a generic analysis of their resources instead of taking into account their specific product/market combination. The MFA is a museum, a school, a publisher, a retailer, a restaurateur, a film-theater, and more. Each demands unique research and analysis. A fusion of information would enable the MFA to establish an ongoing and effective strategic plan. Identification and discussion of three types of resources the MFA possesses with reference to the advantages of those resources. Three core resources (collections, audience, and exhibitions) and three supporting resources (facilities, financial, and organization) make the achievement of their strategic plan possible. Collections established a continued need to improve the quality of the collection, its management and care and provide electronic access to the collection. Audience included the need to engage, educate, and delight visitors as well as retain and expand the audience by better understanding the needs of their highly segmented target market. Special exhibitions entailed the creation of an exhibition schedule that met a variety of goals including an intellectual contribution, the attraction of visitors and revenue generation. Special-exhibition attendance is unpredictable and requires research to make reliable revenue forecasts. The supporting resources: Facilities focused specifically on enlarging and improving the museum. Financial reiterated the need for fiscal stability and fund-raising that would support facility expansion as well as other identified strategic needs. The MFA needs to maintain a balanced budget. Due to the American system of funding arts the MFA relies almost exclusively on private funding and its revenues come from memberships, admissions, sales of merchandise, restaurant food sales, school tuition, contributions, gifts and grants, and investments. The external relations group competes with other New England institutions for donations as well as educational institutions (Harvard) and area hospitals. Organization focuses on the adoption of an audience-aware, results-oriented, experimental attitude and realignment of the divisions within the MFA in order to support the strategic focus. This includes the MFA’s relationships with its customers, employees, donors and outside organizations; branding (which is directly related to mission and must be clear, specific, and not to be interpreted as a routine promise). The MFA needs to differentiate their purpose [other than to educate] from that of other museums. Their brand needs to be credible, meaningful and dependent upon a realistic mission statement. One type of resource that the organization needs to improve A significant issue for the museum is how to increase the visitor-experience in the museum. Research has revealed some key deficiencies in the visitor’s experience in the museum. Unique brand awareness challenges face the MFA because they are a non-profit multi-dimensional art institution with a highly segmented target market. The museum put together a cross-functional team that focused on initiatives related to orientation, customer service, on-site communications, and team undertook numerous initiatives to enhance the overall visitor experience of the MFA. Conclusion: why attendance is an important resource on which the MFA should focus. The museum’s will undoubtedly get focus and attract renewed attention in 2010 when the new wing opens but a continued strategy to improve core attendance is an ongoing priority. Critical questions remain: How does the MFA ensure continued, satisfactory visitor attendance? Continued education of their market, delivery on their mission and quality visitor experience. References Rangan, V. K. , Bell, M. (2005). Case 16. Museum of Fine Arts Boston. (pp. 530-557). Boston: Harvard Business School Publishing. Chiagouris, L. (2005). Article 13. Nonprofits can take Cues from the Biz World. Branding Roadmap Takes Shape. In Marketing Management Magazine. (September/October 2005, pp. 52-54). New York: Pace University’s Lubin School of Business. Developing Competitive Advantage and Strategic Focus. In Chapter 5 Lecture Notes. (2008). Thomson Learning Inc.

Creating An Action Plan

Time management has been the largest challenge to date. Work, life, school balance, while determining what time of day is best to set aside to study, how much time is required to be a successful student and still be able to attend the kids sporting events will have me doing homework in the bleachers often. Fortunately, was able to start planning for the challenges of returning to school the day that I decided to pursue a Bachelors of Art in Accounting. Showing the kids that you are never too old to go back to school.Dreams can mom true if you are willing to work hard and making sacrifices that support your overall goals are worth the effort. My desire to graduate with the highest grade point average that I can achieve, will power me to do my very best each day. Proving to myself that I can do this and learning how to quiet the inner voice, when something gets challenging, has been rewarding and empowering to date. I am very glad that chose to attend AIL'. The built in support system, which has been put in place has eliminated any apprehension that would not be able to succeed.The Technical support department being available 24 hours a day to help with computer and connection issues is tremendous. Learning that can rely on my student advisor, Rebecca Anderson, if I have any questions, she has been there to support and assist me through the enrollment process. Shared her experiences as a student and provided examples of other student successes to prove it can be done with commitment. She has also provided insight on the available resources and offered suggestions on how to maximize them.Learning how to navigate and AP into the resources available in the Library and knowing if I have a question, there is a librarian available to point me in the right direction, is refreshing, but also has taken away my fear of not being able to do the necessary research. My fiance has been amazing with the added responsibilities he is willing to take on to ensure can focus on scho ol. He has attended online courses in the past, so he has been a tremendous source of information and support. But he is also there to point out when I am getting side tracked or offer instructive criticism when needed.The kids and I have a challenge in place, the person who has the highest grade point average at the end of their school year in June, gets their favorite meal made for dinner and a week of no chores. So obviously there has been much attention given to grades and homework. Having spent 1 5 years in the military, we are taught to continually assess the plans and goals we have set for ourselves. To look for your strengths and weaknesses and to adjust the process, as needed to accomplish the plan.As I come re-familiar myself with the learning process and requirements, will be able to refine my note taking, establish a routine to take advantage of the time have available to study and improve on the way that I process and retain information. As I learn new techniques and in formation is presented in new ways, it will enhance and change the way that learn. As I become more familiar with intelligent, I will adapt the way I process and retain the information. I believe my academic action plan will always be evolving and improving.My primary goal is to complete school within the time frame currently established and end with a 3. 5 grade point average. I have always tried to ensure that when set goals for myself they are realistic, attainable, specific to the task and motivational. I know that I can accomplish anything that set my mind too, given time and opportunity and finally have both. The financial commitment and sacrifices will be rewarded, when complete school. I will be able to pursue the jobs I want and provide better opportunities for my family.

9 Things Smart People Never Say in Office Small Talk

9 Things Smart People Never Say in Office Small Talk Social awareness is an innate talent, but it can also be a skill you can work to build. Find yourself with your foot in your mouth more often than you’d like? Don’t panic. Just make the effort to be more conscious of what you say from now on, starting with this list of no-nos. As you build your emotional intelligence, you’ll find social interactions much more fruitful. 1. â€Å"You look tired.†What someone else hears: â€Å"You look terrible.† Even if they have the darkest undereye circles you’ve ever seen and look pale and unkempt, it’s better not to go there. Ask instead if they’re stressed, or if you can do anything for them.2. â€Å"Wow, you’ve lost weight!†What they hear: â€Å"You used to be fat.† This is a compliment concealing a sucker punch to the self-esteem. Instead try telling someone that they look fantastic, with no comment on their previous state or past or current weight.3. â€Å"You were to o good for him.†What they hear: â€Å"You have terrible taste.† Even if this is true, it’s better to be gentle and not insult someone’s ex- or their own judgment. Instead try saying what a catch that person is, and how it’s their ex’s loss entirely that the relationship dissolved.4. â€Å"You†¦ always/never†When in doubt: use â€Å"I† statements. People don’t like to be generalized about, particularly in such strong terms. Stick to the facts to keep your interlocutor from getting defensive. Try saying â€Å"I’ve noticed you often do this,† or â€Å"I feel like this is a pattern.†5. â€Å"You look/are †¦.. for your age.†Whatever nice thing you were going to say, say it without the â€Å"for your age† part and you should be fine. Tell someone they look great or they’re really strong or vibrant and cut the modifying phrase. It saves you from being condescending and/or just plain rude.6. â€Å"Like I said†¦Ã¢â‚¬ What they hear: â€Å"Ugh, I can’t believe you’re making me repeat myself.† You’re not important enough for anyone else to remember everything you said. Just try to convey your point clearly and in a way that someone will remember because it was worth remembering. And don’t punish people for not lingering on your every word.7. â€Å"Good luck.†This is a tough one, because it seems harmless. But it can feel a little sarcastic, even when it isn’t meant that way. Next time, try â€Å"You’re going to do great.†8. â€Å"It’s up to you.†No one would have asked your opinion if they didn’t want it. Don’t throw the ball back in their court without giving it. Try stating your opinion and then adding that you’d rather defer to their taste in this particular situation- or just that you can’t decide between two things, or would rather they do the honors. This shows you care more than just saying, â€Å"whatever† and leaving it to them.9. â€Å"At least I never†¦.†You’re not perfect, and saying you never did something worse than what you did isn’t going to make anyone feel better. It’ll just make you look smug and #sorrynotsorry. Instead, just say you’re sorry. Owning your mistake is always a good strategy.Try to ban these few phrases from your vocabulary, and see what an impact it can have on your emotional intelligence in a very short period of time.

Free Essays on The Ideal President

More than two centuries ago, George Washington was the decreed and uncontested choice for president of the newly founded country. He did not seek the office and was reluctant to accept it. He was uncertain of his ability to discharge the duties that would come upon him and was more than ready to retire to his beloved Mount Vernon after the struggle of the Revolutionary War. But the call of his countrymen was what brought him out of retirement. Nowadays the presidency is no longer the position of honor and part of the system of checks and balances but rather the ultimate position of power to pursue ones own agenda. Take President Bush for example – one of his goals when he stole the election in 2000 was to invade Iraq and throw Saddam Hussein out power. During his reign as President, President Bush has managed to destroy a flourishing economy, turning a $100 billion surplus into a $3 billion deficit as well as putting more people out of work than his father did, making the rich, richer, and the poor much poorer. He has ruined a proud educational system, leaving only the rich children able to get the education that everyone deserves. He has managed to turn most of the world against us, even our once strong allies, leaving us even more vulnerable to attack. He has taken away many civil liberties away from us by enacting the Patriot Act and now the Patriot Act II. And lastly, he lied about weapons of mass destruction in Iraq which led to the invasion of Iraq which in turn led to the deaths of over 1000 United States troops. I think that the ideal President whether man or woman would be a very honorable person with high personal self-esteem and integrity. He or she will be a person who recognizes that he or she is only a representative of the people and cannot abuse his or her powers. He or she will be person who unquestionably supports the Constitution which protects all American citizens from tyranny and would defend the Constitu... Free Essays on The Ideal President Free Essays on The Ideal President More than two centuries ago, George Washington was the decreed and uncontested choice for president of the newly founded country. He did not seek the office and was reluctant to accept it. He was uncertain of his ability to discharge the duties that would come upon him and was more than ready to retire to his beloved Mount Vernon after the struggle of the Revolutionary War. But the call of his countrymen was what brought him out of retirement. Nowadays the presidency is no longer the position of honor and part of the system of checks and balances but rather the ultimate position of power to pursue ones own agenda. Take President Bush for example – one of his goals when he stole the election in 2000 was to invade Iraq and throw Saddam Hussein out power. During his reign as President, President Bush has managed to destroy a flourishing economy, turning a $100 billion surplus into a $3 billion deficit as well as putting more people out of work than his father did, making the rich, richer, and the poor much poorer. He has ruined a proud educational system, leaving only the rich children able to get the education that everyone deserves. He has managed to turn most of the world against us, even our once strong allies, leaving us even more vulnerable to attack. He has taken away many civil liberties away from us by enacting the Patriot Act and now the Patriot Act II. And lastly, he lied about weapons of mass destruction in Iraq which led to the invasion of Iraq which in turn led to the deaths of over 1000 United States troops. I think that the ideal President whether man or woman would be a very honorable person with high personal self-esteem and integrity. He or she will be a person who recognizes that he or she is only a representative of the people and cannot abuse his or her powers. He or she will be person who unquestionably supports the Constitution which protects all American citizens from tyranny and would defend the Constitu...

Requisitos para sacar una visa americana no inmigrante

Requisitos para sacar una visa americana no inmigrante Los requisitos para la visa americana son variados, pero dos son fundamentales. Probar que no se tiene la intencià ³n de quedarse en EEUU y tener medios econà ³micos suficientes. Este artà ­culo aplica a las llamadas visas de no inmigrante, como la de turista o paseo (placer), la de estudiante y las de trabajo temporal. Requisitos para la visa Americana Dos requisitos destacan sobre todos los dems: en primer lugar, es necesario probar que la persona que solicita una visa no tiene intencià ³n de quedarse a vivir en Estados Unidos o ms tiempo del permitido por el visado. Para ello hay que demostrar que se tienen fuertes lazos familiares o de trabajo o de estudios en el paà ­s de uno. Es decir, se tiene esposa o marido e hijos, o un buen empleo o se est estudiando. En segundo lugar, es necesario probar que el extranjero que solicita la visa, si viaja a Estados Unidos, no se va a convertir en una carga econà ³mica pà ºblica. Para ello, lo mejor es demostrar que se tienen medios econà ³micos suficientes para pagar por el viaje, la estancia e imprevistos que puedan surgir, como un accidente o enfermedad. En pocas palabras, hay que convencer al oficial consular de que se va a viajar a Estados Unidos, salir a tiempo, no violar ninguna ley migratoria, como por ejemplo se tiene intencià ³n de buscar empleo cuando se solicita una visa de turista, y que durante la estancia no se va convertir en una carga pà ºblica. Estas son 20 causas por las que se niegan las visas. Cà ³mo se prueba que se cumplen con los requisitos fundamentales para sacar la visa Bsicamente, el cumplimiento de los requisitos para la visa se demuestra con documentacià ³n. Sin embargo, es fundamental entender que el oficial consular no est obligado a verificar y ni siquiera mirar el conjunto de papeles que se le presentan. Adems, el cà ³nsul puede tener acceso a datos que el solicitante de la visa no sabe. Por ejemplo, en algunos paà ­ses, verifican con los burà ³s por posibles deudas pendientes. Asimismo, los oficiales  consulares son muy conscientes de que en algunos paà ­ses algunos abogados inescrupulosos presentan documentos falsos. Hay que recalcar una y otra vez que si este es el caso y en el consulado descubren el fraude, va a ser prcticamente imposible que la persona que presentà ³ los documentos falsos consiga ahora o en el futuro una visa. Y no importa que diga que no sabà ­a nada, que toda la culpa fue de un abogado. Hay que saber quà © documentos se presentan. Tambià ©n es muy importante la entrevista, ya que la impresià ³n que se causa en el oficial es fundamental para que pueda hacerse una idea de las intenciones que tiene el solicitante de la visa. En la Embajada o Consulado en el que se tramita tienen libertad para interpretar los documentos y la entrevista y decidir si se concede la peticià ³n de visado o, si por el contrario, se deniega. Por ejemplo, es posible que dos personas con los mismos ingresos por nà ³minas reciban distintas contestaciones en el mismo consulado, y que una reciba la visa y otra no. Y es que se tienen en cuenta factores como el tamaà ±o de la familia, và ­nculos de toda clase y la impresià ³n que se causa en la entrevista. Asà ­ que aunque los datos pueden ser similares, lo cierto es que cada solicitante es diferente y la respuesta del consulado tambià ©n lo puede ser. Por à ºltimo, es cierto que la carta de invitacià ³n es un elemento importante en el proceso de solicitud de visa. Pero no es necesario. Y por supuesto que tener una no equivale a que el visado se obtenga. Lo importante no es la situacià ³n familiar ni los ingresos ni la intencià ³n de la persona que invita a otra a visitarle. Lo fundamental, y esto hay que entenderlo muy bien, es la situacià ³n del que solicita la visa. Se puede tener una carta de invitacià ³n perfecta, incluso de un ciudadano americano con ingresos econà ³micos fuertes. Pero si el consulado sospecha que el solicitante tiene la intencià ³n de quedarse a vivir en Estados Unidos, no se va a conceder la peticià ³n. Otros requisitos a tener en cuenta Adems de los ya mencionados, conviene saber lo siguiente, ya que ignorarlo puede tener como consecuencia que no se obtiene el visado: Seguir los pasos para solicitarlaPedir la visa adecuada. Por ejemplo, si se va a estudiar, no se va como turista. O si la intencià ³n es contraer matrimonio, mucho ojo con casarse con visa de turista.Ciertos delitos  impiden que se puedan conceder visas. Si el cà ³nsul se entera de un delito despuà ©s de haber dado la visa, puede llamar a su titular al consulado para anularla o incluso puede hacerlo sin notificacià ³n alguna. Basta con incluir los datos de la persona en el sistema de computacià ³n de visas estadounidense y queda cancelada.La violacià ³n de las leyes migratorias tambià ©n pueden tener consecuencias negativas. Si se ha tenido una visa previamente y se ha permanecido en Estados Unidos ms tiempo del debido, la vida puede cancelarse o revocarse inmediatamente y ser difà ­cil conseguir una nueva. Adems, hay que saber que la presencia ilegal previa hace que por un nà ºmero de aà ±os, que van de tres a diez, no se pueda regresar a EEUU. Quà © hacer si no se obtiene la visa Lo primero es que hay que tener claro es la causa. Si es que no se ha probado lazos suficientes hay ciertas reglas que conviene tener en cuenta a la hora de volver a solicitar la visa y asà ­ evitar pagar una cuota y obtener un no cada vez que se va a la entrevista. Si la causa es otra distinta, como por ejemplo, una violacià ³n migratoria anterior o incluso un delito, lo ms sensato es hablar con un abogado de inmigracià ³n y valorar la posibilidad de solicitar con à ©xito una waiver (tambià ©n conocida como perdà ³n). Consejos para mantener la visa sin problemas Estos consejos prcticos son relevantes para conservar el visado, si es que se obtiene. No sobrepasar tiempo permitido. Para saber hasta cundo se puede permanecer en EEUU, ver la fecha en el I-94, no la de expiracià ³n de la visa. Saber que permanecer ms tiempo puede dar lugar a la revocacià ³n automtica del visado. Si se est en EEUU y se quiere extender la estadà ­a, hacerlo a tiempo. En ciertos casos, adems, ser posible cambiar una visa por otro, como la de turista por la de estudiante. Reportar adecuadamente y de forma inmediata el extravà ­o o robo de un pasaporte que contiene una visa. Renovar el visado antes de que expire o en los meses siguientes a su expiracià ³n. Informacià ³n que quiz te interese Antes de comenzar los trmites para sacar la visa es aconsejable informarse sobre el tiempo  de demora  que toma su tramitacià ³n asà ­ como quà © se puede hacer si se necesita una visa  de emergencia a Estados Unidos. Tambià ©n es importante saber cul es la cuota  o arancel de los visados, teniendo en cuenta que no se recupera el dinero en los casos en que la visa es denegada. Finalmente, se aconseja tomar este test sobre la visa de turista. Despeja dudas e inquietudes importantes y brinda conocimientos relevantes para ayudar a sacar la visa y a conservarla. Este es un artà ­culo informativo. No es asesorà ­a legal.

Ethical Issue Paper - Vitamin K Essay Example | Topics and Well Written Essays - 1500 words

Ethical Issue Paper - Vitamin K - Essay Example The Vitamin K in breast milk is also very low and thus after the birth of babies, even though breastfeeding is taking place, Vitamin K is at a low level for several weeks and only attains its required level when the alimentary canal bacteria start generating Vitamin K for the baby. Some babies are fed with infant formula that contains Vitamin K but even though this takes place, the level of Vitamin K remains at a low level for some days (E Hey, 2003). Vitamin k is thus recommended to be administered on the new born babies to increase its levels in their body (American Academy of Pediatrics, Committee on Fetus and Newborn, 2003). The contention now is on how to administer Vitamin K. Which method is safe and well known to have desirable results in preventing hemorrhagic disease of the newborn? The method that has been in use was intramuscular administration or administration through injection. It however has come to be questioned on its safety on babies and its possibility that it woul d be causing cancer and leukemia in the new born babies who are given vitamin K using the intramuscular administration (American Academy of Pediatrics, Committee on Fetus and Newborn, 2003). This led to the introduction of oral administration in some countries. The decision however on the method to be used has somehow been determined by the consent from the parent. Where the nurse administering Vitamin K is left to decide, then ethical decision making comes in. As a nurse, consideration has to be put on both methods. Their effectiveness and on the safety. This paper, with the help of research by other writers, will show the dilemma faced in making the ethical decision of the method to use in administering Vitamin K. Summary of the Issue Concerns have however been raised on either the safeness or effectiveness of both intramuscular administration and oral administration of Vitamin K. The first that has been in use is the intramuscular administration. This method has been recorded to have good results and according to study in Australia, there was no registered case of bleeding (HDN) in the children who were given Vitamin K using intramuscular administration (Khambalia et al., A.Z., 2012).. A similar test was carried out testing the effectiveness of oral administration. Most of the infant who received Vitamin K were safe from HDN but a number of them were registered to experience bleeding probably because of HDN. From this you can depict that the efficiency of oral administration is not as effective as using intramuscular administration. This can be due to several reasons that would render oral administration non-effective. The first is that in case of vomiting in the child, to whom Vitamin K is administered to, the dose needed will not have been met and hence the child will be prone to bleeding. The other is that this method is dependent on the parent compliance to bring the child back for the second dose 3-5 days after the first dose given after child birth. T his would mean that if a parent fails to comply with this say because they forget, then the dosage will not be as expected but when it comes to intramuscular administration, the dosage is given once, immediately after birth of the child. This means that the complete dose is administered at once. These two factors may lead to lack of proper dosage if the oral administration is used and thus full protection from HDN may not be in

DQ 1SD and KW DQ2 Responses W10 Essay Example | Topics and Well Written Essays - 250 words

DQ 1SD and KW DQ2 Responses W10 - Essay Example I agree with you that the use of leverage is advantageous for the person holding the leverage. Leverage can also be used by individual investors in the stock market to increase their purchasing power through the use of a margin account (Sec, 2009). When companies are able to reduce taxes and depreciation as they use leverage firms gain an advantage that allows them to achieve better operating results. For example two companies have the same pretax income. One firm uses leverage and has interest tax deductions, while the second company does not use leverage. The company that uses leverage will have a higher net income due to lower taxes. As you mentioned in your response leverage is often used by corporations in order to achieve growth. Successful multinational corporations such as McDonald’s and Starbucks would not have been able to achieve their tremendous level of growth and success without the use of leverage. I agree with you that the value of a project is highly dependent on the present value of the cash flows the project is supposed to generate during its

Leading Stragegic Change Essay Example | Topics and Well Written Essays - 2500 words

Leading Stragegic Change - Essay Example Bear in mind the data it is possible to say that employees feel lack of HR support in the process of personal development. The increasing need for change is created by internal need to improve technology and labor skills; attitudes of employees; size of organization; need to improve performance. For most organizations, change is necessary to ensure an adequate supply of staff who are technically and socially competent, and capable of career advancement into specialist departments or management positions. There is, therefore, a continual need for the process of staff development, and training fulfils an important part of this process. Training should be viewed, therefore, as an integral pan of the process of total quality management. Strategic management is a process geared at detecting environmental threats and turning them into opportunities (Bolman & Deal, 2003). There are 7 C's of change which involve conversation, consistency, creativity, courage, commitment, change and celebration. 3ach of these C's has a great impact on organizational performance and functions of management. Management (supervisor and above) more positive than crew leaders and employees in their responses on most questions and indexes except those relating to interdepartmental cooperation and increased motivation as a result of reorganization. Crew Leaders more positive than employees in their responses to questions relating to clear understanding of job duties and sense of teamwork within their departments. Employees more positive than crew leaders in their responses to questions regarding trust and confidence in upper management, ethical standards, and increased motivation as a result of... This essay focuses on investigating the issue of sustainable strategic organizational change that can be explained as a continuous change which affects all areas of business activities. This change entails developing a business process model of how activities function, analyzing relationships among business units, and implementing changes that would eliminate redundant processes and make business units more effective. Performance deficiencies result from motivational problem which is closely connected with lack of skills. To improve this situation, the researcher suggests that organizations need to change employees' motivation taking into account rapid environmental changes. The purpose of strategic change is to provide management with a framework in which decisions can be made which will have an impact on the organization. A conscious effort to systematize the effort and to manage its evolution is preferable to an unmanaged and haphazard evolution. The basic planning problem is how to allocate the organization's limited resources. The researcher also mentiones some major benefits that to be expected from planning that include an improved sense of direction for the organization, better performance, increased understanding of the organization and its purposes as well, earlier awareness of problems and other issues, and more effective decisions. Long-range planning is most often an extrapolation of the present. It answers the question of how to get the job done in details.

Taxes Should Go Up for the Upper Class Essay Example | Topics and Well Written Essays - 1000 words

Taxes Should Go Up for the Upper Class - Essay Example Higher taxes should be imposed on the higher income group. According to Monsebraaten in her article which appeared on the Toronto Star, she cited the president of TD Bank, Ed Clark, to aver that â€Å"as the country emerges from recession, Ottawa should consider cutting taxes for low-income Canadians who are being hit by both economic restructuring and an inequitable tax system that "discourages people from participating in the workforce". As evaluated, higher taxes to be imposed even in low-income earners would discourage people from joining the workforce and thereby preclude the government from generating individual income taxes. This was corroborated by La Follete, who, in his article entitled â€Å"Taxes Should be Higher – but fewer and direct†, indicated that â€Å"taxes should be levied in proportion to the ability of the taxpayer to carry the burden. Graduated income and estate taxes are based upon this sound principle†.... This was corroborated by La Follete (1938), who, in his article entitled â€Å"Taxes Should be Higher – but fewer and direct†, indicated that â€Å"taxes should be levied in proportion to the ability of the taxpayer to carry the burden. Graduated income and estate taxes are based upon this sound principle† (La Follette, 1938, p. 23). In a closer look at the components of earnings being subjected to taxes, Kuhnhenn (2012) disclosed that the proposal from presidential contender, Mitt Romney, indicated that a tax cap on deductions must be explicitly set to $17,000 to prevent higher income earners to present large amounts of expenses to be deductable from their taxable amounts. As averred, â€Å"Mitt Romney's idea to impose a $17,000 limit on taxpayer deductions would hit hardest on wealthy Americans, who make the most use of deductions to reduce their tax burden†¦ Roberton Williams of the Tax Policy Center said higher income taxpayers are much more likely to i temize their deductions than lower income taxpayers. "So right away this is going to affect people at the top end more than at the bottom," he said† (Kuhnhenn, 2012, pars. 1 & 10). The effect is still higher tax revenues to be generated from the higher income group, who have the greatest potentials to earn from a variety of sources; therefore, it validly supports imposing higher taxes to the upper class group. Another point of contention that supports imposing higher taxes on the upper class is the inverted pyramid structure of income distribution. As emphasized by La Follette (1938), â€Å"the distribution of income among the people may be represented by the familiar figure of a pyramid. At the top are a few millionaires. At the bottom are the multitudes of people who have

Understanding of Israel and Palestine Conflict Based on Readings Literature review

Understanding of Israel and Palestine Conflict Based on Readings - Literature review Example The Zhids according to Z are those Jews in the Diaspora who considers themselves to be decent, clean, and different from other Jews. This interview opens up a very interesting subjecting regarding the current fate and situation that the Israelis or the Jews find themselves in. Z argues that being good, and trying to be moral as the Jews were seen to be before the Lebanon invasion is what made the Jews lose their perceived land, from the Suez Canal to the Oil fields to the Arabs and the Semites. He asserts that it is the reason as to why the Holocaust happened in the first place. Z says that he is ready to take up arms and go to war just to see Israel returns to glory, get back what they lost to the Arabs and gain the respect they deserve. Acting to be clean and moral will not do the Jews any good, â€Å"†¦just like it did not do them any good in Berlin and Vienna† (Oz 92). Z is ready to kill and displace all the Arabs and is very ready and will to do all the dirty work. H e argues that it is worse for a people to let their women to be made into lampshades and their children into soaps than it is its tormentors. It is, therefore, very clear that the conflict between the Palestinians and the Israeli is solely due to the Israelis quest to reclaim the West Bank, which they claim is rightfully their land. If Z’s arguments and documentary can be taken to represent that of many other Jews, then it can clearly be seen why the conflict between Israel and the Palestinians cannot end any time soon. The comparison of this war by Z with the Americans civilization war when they chased out the Indians to take control seems to be a motivating factor. Z argues that it is better to have a bad history and a respected and feared future a good, moral history with nothing to show for in terms of numbers and land. This, he blames on their forefathers for failing to conquer the world through war (Oz 96). Reading and reflecting on David Grossman’s book, The Yel low Wind, where he discusses his trip to Deihesha an interview with the teachers and children in the Deihesha kindergarten, more insight and light is shed on the Israeli-Palestine conflict. According to David Grossman’s interviews, the Palestinians are seen to be suffering under the rule of Israel. Their involvement in the conflict is seen due to their quest of reclaiming their land, which they claim that had been taken by the Jews. In this excerpt, it can be seen that the Palestinians living in camps, in the West Bank believe that the only solution to their plight is through taking up arms and going to war as is asserted by one of the kindergarten teachers, â€Å"†¦ what was taken by force can only be reclaimed by force† (Grossman 22). It shocking that they do not even trust that Arafat’s efforts of trying to negotiate peace with Israel are the solution neither do they trust their own soldiers.  

Taxes Should Go Up for the Upper Class Essay Example | Topics and Well Written Essays - 1000 words

Taxes Should Go Up for the Upper Class - Essay Example Higher taxes should be imposed on the higher income group. According to Monsebraaten in her article which appeared on the Toronto Star, she cited the president of TD Bank, Ed Clark, to aver that â€Å"as the country emerges from recession, Ottawa should consider cutting taxes for low-income Canadians who are being hit by both economic restructuring and an inequitable tax system that "discourages people from participating in the workforce". As evaluated, higher taxes to be imposed even in low-income earners would discourage people from joining the workforce and thereby preclude the government from generating individual income taxes. This was corroborated by La Follete, who, in his article entitled â€Å"Taxes Should be Higher – but fewer and direct†, indicated that â€Å"taxes should be levied in proportion to the ability of the taxpayer to carry the burden. Graduated income and estate taxes are based upon this sound principle†.... This was corroborated by La Follete (1938), who, in his article entitled â€Å"Taxes Should be Higher – but fewer and direct†, indicated that â€Å"taxes should be levied in proportion to the ability of the taxpayer to carry the burden. Graduated income and estate taxes are based upon this sound principle† (La Follette, 1938, p. 23). In a closer look at the components of earnings being subjected to taxes, Kuhnhenn (2012) disclosed that the proposal from presidential contender, Mitt Romney, indicated that a tax cap on deductions must be explicitly set to $17,000 to prevent higher income earners to present large amounts of expenses to be deductable from their taxable amounts. As averred, â€Å"Mitt Romney's idea to impose a $17,000 limit on taxpayer deductions would hit hardest on wealthy Americans, who make the most use of deductions to reduce their tax burden†¦ Roberton Williams of the Tax Policy Center said higher income taxpayers are much more likely to i temize their deductions than lower income taxpayers. "So right away this is going to affect people at the top end more than at the bottom," he said† (Kuhnhenn, 2012, pars. 1 & 10). The effect is still higher tax revenues to be generated from the higher income group, who have the greatest potentials to earn from a variety of sources; therefore, it validly supports imposing higher taxes to the upper class group. Another point of contention that supports imposing higher taxes on the upper class is the inverted pyramid structure of income distribution. As emphasized by La Follette (1938), â€Å"the distribution of income among the people may be represented by the familiar figure of a pyramid. At the top are a few millionaires. At the bottom are the multitudes of people who have

Sustainability Principles in Conditions of Contract & NEC &JCT SBC Essay

Sustainability Principles in Conditions of Contract & NEC &JCT SBC Compared - Essay Example an essential aspect of the economy and a fundamental agent for attaining environmental targets and reducing environmental footprints of people and also improving the health of people in the UK. This culminated in the Joint Government and Industry Strategy which was presented in 2008. The Strategy was to present a framework for coherence and convergence in delivering sustainable construction (Construction Products Association, 2013). The scope spans across design, innovation, procurement, people, registration, climate change issues and waste and natural resource matters (Construction Products Association, 2013). The fundamental ends sought to be attained include increasing productivity through the use of more efficient resources, encouraging firms to use sustainable products and enhancing company image and profile (European Commission, 2011). This report undertakes a comparative analysis between the JCT Standard Form of Building Contracts and the Industrys Governments Strategy for Sustainable Construction. To this end, a review of the JCT 11 is conducted alongside the Sustainable Construction Strategy. Also, significant clauses in the NEC 3 EEC is reviewed alongside the JCT 11 on some critical and fundamental issues like defects and testing, compensation events and notifications and negotiation of disputes. The JCT 2011 provides a standard form of contract that must be followed in the creation and implementation of construction contracts between a financier (employer) and a contractor (Wright, 2012). This is to be moderated and monitored by an architect who has to play the role of an independent assessor who evaluates the issues and matters. In terms of the JCT 2011, the main element of the standard form of contracts involves the fact that the contract is to be administered between the employer and the contractor under the oversight of the architect. Therefore, all sustainability issues and matters must be integrated into the contract and the architect, who

An Information Technology System For a School Essay Example for Free

An Information Technology System For a School Essay ANALYSIS: To aid in investigation of the problem, two interviews were carried out. One was with the school principal, and the other with the school administrator. In preparation of the interviews a list of topics for discussion was drawn up, and included these checkpoints: * What the new system hopes to achieve, exactly. * The problems in the current system. * The methods currently employed to input data into the system. * The information that is required per file, i.e., for each student what fields will have to be input. * The format of the required output. * The volume of data expected, e.g., how many students are expected to enroll, or how many new teachers will be required. * Any hardware or software constraints, such as the new system only being able to run with a particular operating system. Interview 1: This interview was with the schools principal, Mrs. Monica Stakich. It took place in her office, on appointment, and was as follows: Q: Mrs. Stakich, your school has built up quite a reputation of excellence over the years as shown by its grades. How do you intend to maintain this? A: Well, the school has always prided itself on its academic achievements, and this is due to our students being dedicated in their studies, which shows itself in the superior grades. We will be fine if we can continue this trend. Q: You are shifting to new custom-built premises and are also expanding your range of activities offered. Why have you made this decision? A: We are changing our status to an authorized A level Center. As such, we will need the appropriate facilities to meet the requirements for this standard. Also, the school expects a significant increase in enrolments at both O and A Levels, so the space is needed to provide for these new students. Q: How many students do you currently have in your institution? And how many do you expect to enroll in the future? A: The school currently caters to a population of around 2500 students, but we expect an influx of around 1000 students next year. Q: How do you access a file of a student or a teacher? Do you find it yourself on your computer or does the secretary do it for you? A: I can access files of both students and customers from my own PC, as well as any other file, such as stationery, electricity bills, etc. But I must also focus more on the task of running the school itself, so I usually let my secretary handle all the files. She herself gets these files from the school system administrator. I only check a file myself if we need to consider carefully the person, or file in question, for example a teacher for an important position. Q: Thank you very much for your time, Mrs. Stakich. A: Youre welcome. Analysis of the Interview: The interview, on analysis, showed the school to be result-driven, as indicated by the Headmistresss comments. But more importantly, it also showed that she did not focus on the file input and retrieval system in particular herself, and on the schools information system in general. The actual file control and handling was carried out by the system administrator, who could provide us with insight of the current systems workings. Interview 2: An interview was arranged with Mr. Mark Glasse, the system administrator, in his office. It proceeded as follows: Q: How long have you been working here, Mr. Glasse? A: Its been around four years since I started wok for the school. Q: How many times has the system been updated since you started work? A: Weve updated thrice so far. Q: What changes had been made during these updates? A: Well, once we had to increase our disk space to around 10 GB to cope with increased student information on Health Cards, as was required by a new Government law. Another time we had to modify our input procedure, it being too manual, with almost unnecessary paperwork involved, so we had to purchase new input devices. And there was also the time when we had to call in a professional security company to install anti-hacking programs when our database was actually hacked into. Q: What input devices do you work with? How is output shown? A: I use a keyboard, a mouse, a web-camera and a scanner as input devices. Output is displayed on a monitor, or on a plotter as is appropriate. And, of course, I often have to print out some files using a laser printer. Q: And your system configuration? A: I use a Pentium 2, 333 MHz Processor, with 32 MB RAM, 4 GB hard disk with Windows 98 as my operating system. I also have other software such as MS Visual Studio and MS Office 2000 installed on my computer. Q: Mr. Glasse, what is the general procedure that you follow if you were asked to, for example, update a file? A: First of all, I would have to get an approved notice from someone in an authoritative position, for example the Headmistress, or the Head Administrator. This note would be attached to a Modification Form showing details of the file that needs to be updated. The authorization slip has to be filed into a drawer in my desk, and I just have to access the file using the code given on the Form and change the required fields. I have the Menu on my Desktop, Mrs. Stakich and I are the only ones who know the Password so Ive never thought about changing it, once in the records I go to the Search Command to call up the file in question, and make the changes required. On exiting the database, I go have to fill out another form, a Proof Form, as it is known as, to acknowledge my action. This form then returns to the top-level to the individual who initially authorized it. Q: How often do errors occur using this procedure? A: As you can see, the system is designed in such a way that carrying out the procedure makes it prone to errors. Were still lucky to have a few students and teachers, basically small files is what I mean to say, which do not have to be updated too often, so they arent too many mistakes. Even if there are, they can easily be located and corrected due to the small size of our database. Q: OK, now what about the plus points of this system? For example, is it easy to use? Is it efficient? Do you feel that you yourself are performing at an optimum level with this system? A: Ill have to think this question over. Yes, for sure it is easy to use. I just have to type in an identifier code for each record, and the particular record is searched for and displayed. Its that simple. I dont think its efficient though. As the number of files increases the system takes longer and longer to search the database to produce the results I was looking for. It only follows that I myself feel I am under-performing at my job, as some time will definitely be wasted in waiting for results. Q: Are you satisfied with the system performing only these functions? A: Yes, I am. I would like it to be faster though, and even up-to-date, technologically speaking. Q: Thank you, Mr. Glasse, for your cooperation. Youve been a great help. A: The pleasure was all mine. Analysis of the Interview: This interview was more enlightening than the one with Mrs. Stakich, for we were able to focus on the technical side of the schools database system. Certain glaring shortcomings of the current system came to light, such as a very limited database size, as indicated by the system being upgraded the first time. This further tells us that the system itself, with all its components, is out-of-date. In such a state, it may also be incompatible with other systems, should it be desired to connect to these for data exchange purposes. Another significant weakness is the fact that the third upgrade was for security reasons, which means that the Password Protection was initially low. Mr. Glasse also said that it takes longer to search for a required field if there are many records this is only fair, but there arent too many records right now, so we can expect the system to have some sort of linear search function in operation, unsuitable for large databases. The program, although performing just a few main functions, is slow, again pointing to its near obsoleteness. Its low productivity has an effect on the human element involved, as Mr. Glasse himself feels as if he has not fully achieved his full potential. Lack of motivation could cause further falls in productivity. The system also has standard input devices (mouse and keyboard), as well as standard output devices (printer, scanner and plotter), needed to process data and produce the desired results. The system also runs on a fairly fast processor, as given by the computers configuration. However it is unlikely that the system uses any of the other software packages (apart from the Windows 98 operating syste m) so these, as powerful as they are, arent being utilized. MAIN WEAKNESSES OF CURRENT SYSTEM: Based on the knowledge gained in these interviews, it is possible to finalize the main shortcomings of the system currently in use: * Small disk space. The disk space used for storage of data is relatively small as it needed to be upgraded beforehand. With all the new enrolments expected, as well as other related increases, such as electricity and water, teachers salaries, etc the available disk space will not be sufficient. * Poor security level. Security forms an important part of any system, and the fact that the database was hacked into shows just how weak security really is. The password used seems to be outdated and it is likely that people other than those authorized know it. Laxed security is especially important here as we are dealing with the personal records of students and teachers, not to mention important transactions such as total fees received, expenses, and so on. So security, despite being of paramount importance, isnt given the priority it should be. * Inconvenience The normal procedure to accomplish a single task is lengthy and time-consuming. It also involves unnecessary paperwork. This would exhibit itself as delays in processing, as a single instruction would have to be passed through many stages before being received by the sender once again as feedback. * Basic obsoleteness. As seen from the interview, Mr. Glasse uses a relatively fast processor. Despite this speed, we still find that the speed of running the system is slow especially when new records are added. This means that the components of the system itself are slow and outdated. This weakness especially comes into focus when we consider the fact that nowadays systems are rarely independent. One system has to be connected to at least one more system, with data exchange taking place between these. However, if their speeds are not compatible they will not be able to function at their optimum level. If the system were to exchange information over the Internet then this incompatibility could become a problem. OBJECTIVES OF THE NEW SYSTEM: 1) To provide quick access to the files in the database. Many files will now be in the system and it is necessary that they be reached quickly. 2) To maintain a higher level of security. This ensures that the database is viewed and controlled only by those who have the proper authority to do so. 3) To minimize red tape involved in making changes to the records. The previous system involved a lot of paperwork and proved to be costly in terms of time (therefore money), so this new system aims to reduce that by quickly and efficiently processing an instruction. 4) To be user-friendly. Step-by-step guidance ensures that the user can easily find his way around the database to perform the desired task. A Flowchart of how data would be passed along the new system is as follows: SYSTEM REQUIREMENTS: Standard input devices, such as a mouse, a keyboard, a scanner and a web-camera will be needed for this system to operate (the mouse and keyboard are the main ones, the others for inputting photos and such graphics). Output devices will be plotters and printers. Hardware: The CPU requirement for this system include at least 100 MHz Pentium processor and 16 MB RAM. Software: It is necessary to have an operating system such as Windows 98 as well as MS Visual Basic program installed, as this is the front-end program to be used for this system, with Access 7.0 being the back-end program. The user will be Mr. Glasse, and his computer already exceeds the requirements for this system to function efficiently. His IT skills will also be relevant: since he already has MS Office 97 installed he will already know the basics behind Access 7.0 and should find no problem in entering the data. It must be remembered that the system to be developed is intended to replace the outdated system in current use. The current system is slow, inefficient and incompatible. Its replacement will be better than it in all these respects, and should bring the database up to the level of technology today.

Photopolymers for Tissue Engineering Purposes

Photopolymers for Tissue Engineering Purposes DISCUSSSION   Ã‚  Ã‚   Tissue Engineering offers the potential to grow the cartilage in a precise shape and requires minimal operative time. In most of the preliminary studies, a prefabricated mold is used to grow the chondrocytes and obtain a tissue-engineered cartilage. However using the mold techniques is time consuming, does not provide an aesthetic framework for growing the cartilage and there is an uneven growth of cartilage tissue over the framework. 3D CAD manufacturing provides an alternative technique whereby one can accurately fabricate an ear shaped scaffold similar to the normal ear. Approach in scaffold design must be able to create porous structures to attain desired mechanical properties and to produce these structures within arbitrary and complex three-dimensional (3D) anatomical shapes. Material chemistry along with fabrication technique determines the properties that a scaffold can achieve and how cells interact with the scaffold .There are many techniques which are used in additive manufacturing like Stereolithography, Fused deposit modeling, selective laser sintering. Stereolithography exhibits the capability to control the spatial organization of multicellular material compositions with precise porous structures and defined shape according to patient obtained from any medical imaging modality data. In this study, we accomplished stereolithographic fabrication of hybrid scaffolds using visible light excitation by using a commercially available low cost 3D printer. The scaffolds fabricated as such will be suitable as a photo curable material that could offer an ideal environment suitable for cell growth and provide the mechanical support for the regenerative process. The table shows current studies that have made use of photo curable biomaterial that can be used for tissue engineering process.    Figure 6.1 Current studies involving photopolymers for tissue engineering purposes   Ã‚  Ã‚  Ã‚  Ã‚   As explained in the above table there are many studies, which use biodegradable polymers that can be fabricated using the stereolithography technique. However, in most of these studies there are no such combinations of natural and synthetic polymers. Also in many studies, the material has been cross-linked in the lab by using a light source or by a modified/custom made 3D printer. For this study, we decided to use a low cost and a commercially available 3D printer (Formlabs Form 1+) and natural and synthetic available polymers without making any modifications.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   PEG is one of the most commonly used synthetic photo polymers for tissue engineering applications. For photo polymerization process the end group of PEG are modified into methacrylates, di acrylates, fumarates,vinyl esters etc   and used for the polymerization. The reactivity of vinyl monomers towards free-radical chain polymerization follows this sequence: acrylate à ¢Ã¢â€š ¬Ã…  >à ¢Ã¢â€š ¬Ã…   vinyl ester ∠¼ vinyl carbonate à ¢Ã¢â€š ¬Ã…  >à ¢Ã¢â€š ¬Ã…   methacrylate à ¢Ã¢â€š ¬Ã…  >à ¢Ã¢â€š ¬Ã…   fumarate. Due to the high reactivity rate we have decided to make use of acrylated PEG. Acrylated PEG enables photo polymerization with variable mechanical properties, but by itself, PEG cannot provide an ideal environment for cell growth   despite having possessing properties like nontoxicity, low protein adhesion, and nonimmunogenicity. Also PEG does not possess the ability to degrade by itself.   Ã‚  Ã‚  Ã‚  Ã‚   When it comes to biocompatibility issues, natural polymers are generally thought to be advantageous over synthetic hydrogels since natural gels may offer biological property to surrounding cells. Most naturally-derived polymers are either components of natural ECM or provide similar properties that can mimic the ECM properties. One such natural, biocompatible,and biodegradable polymer used to generate hybrid hydrogels is chitosan, an N-deacetylated derivative of the polysaccharide chitin. Although there is a   study that shows the photopolymerization of oligomeric chitosan with PEGDA polymeric chitosan has not been successfully polymerized with PEGDA. Chitosan is structurally similar to glycosaminoglycans (GAGs) found in cartilage and is degradable by enzymes in humans. The objective of the study was to get a hybrid copolymer of Chitosan and PEGD which can be 3D printed by stereolithography.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   To create the resin we dissolved the chitosan in acetic acid.   The acetate anions deprotonate the primary amino groups of chitosan. So it became necessary to dialyze the chitosan solution in a strong basic group solution like a sodium acetate. Dialysis of chitosan solutions in sodium acetate partially neutralizes the protonated primary amino groups. Such partial de-protonation of chitosan enabled mixing of photo initiators for polymerization of PEGDA without quenching the radicals formed by protonated amino groups. Because of the high degree of crosslinking of short chain PEGDA, caused by a higher concentration diacrylate groups compared to long chain PEGDA a commercially available PEGDA 575 was used. In absence of   Chitosan the minimum concentration required to create the   printable resin was 30% (w/v) . However as shown in table the amount of   PEGDA using Chitosan was reduced from 30%   to   6-9 % . Once the printable formulation was obtained it was necessary to test the mechanical and cellular properties of these scaffolds. Schematic of cross linked hydrogel with mesh size and crosslinking distance When a hydrogel is kept in the solvent the solvent molecules try to enter inside by the capillary action. As more molecules enter the hydrogel the mesh size à ¯Ã‚ Ã‚ ¸ increases and more of the solvent is absorbed. However, the swelling is not a continuous process and when the capillary forces balances the elastic forces of the network the equilibrium is reached.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   à ¯Ã‚ Ã‚ ¸Ãƒ ¯Ã¢â€š ¬Ã‚  Ãƒ ¯Ã¢â€š ¬Ã‚ ½Ãƒ ¯Ã¢â€š ¬Ã‚  Q1/3 * (ÃŽ ³2)1/2 where Q =swelling ratio and  Ã‚  Ã‚   ÃŽ ³ = distance between two crosslinking points. As evident from the figure and the equation there is a direct relation between the swelling ratio and mesh size. As the amount of the PEGDA concentration increases, the degree of the crosslinking has increased. Highly cross-linked hydrogels will have a tighter structure, and will swell less compared to the same hydrogels with lower crosslinking ratios. Crosslinking hinders the mobility of the polymer chain and hence lowers the swelling ratio.   Ã‚   As evident from Fig the mechanical modulus of the hydrogel was inversely related to the swelling ratio. As the ratio of PEGDA increased from 5 to 15, the elastic modulus increased by approximately seven times in both LMWC and HMWC Chitosan. As the swelling ratio decreases the increased resistance of the hydrogel contributes to the increase in Youngs modulus. Diluted PEGDA, without chitosan, at 30% (w/v) had the highest stiffness with a compression modulus of 1125  ± 68.05 kPa (Mean  ± SD). It was observed that the gel was capable of recovering to its original length following even with a 50% strain deformation.It is evident that increasing the ratio of the initiator will increase the crosslinking density which will reduce the mesh size and in turn increase the modulus of the hydrogel.As evident from the swelling ratio the hybrid hydrogel had a higher swelling ratio than pure PEGDA which led to higher pore size which was proved with the SEM Imaging side

When will child labor cease to exist? Essay -- Essays Papers

When will child labor cease to exist? Child labor is and has always been a difficult problem to address. In the global market system which exists today, the problem has become that much more difficult. Now more than ever before, markets are interdependent, and the regulation and governance of them is a convoluted process to say the least. The regulatory structure is not intact; no one knows who will regulate such issues, internationally and locally, governmentally, and in the private sector. Also, current economic practice makes it difficult to in one broad stroke ban the practice of child labor, for fear of eliminating the nation’s area of comparative advantage, cheap labor. Not only is the problem of child labor one of economics, but it is also one that raises very difficult ethical questions. This paper will attempt to weigh the economic factors both locally and internationally, against common ethical principles which are certainly to be raised when one discusses child labor. Based upon the situation some specific sectors where the practice of child labor is taking place. Depending upon the economic conditions of a country, and other external factors, some families could be faced with the prospect of starvation if their child is not earning some income to ensure the survival of the family. One question that is raised early in the analysis of child labor is, is child labor categorically wrong? The practice of child labor was a long standing institution in many western European countries, and had a general glint of acceptance. It was only in the nineteenth century that we find the rise of the contemporary ideal of childhood emerge, and the wave of anti child labor sentiment reach a stage where it faded away ... ... practice of harmful child labor obsolete. The institution of education is the most important aspect to building economies to a point where they may rise out of the child labor trap. Education must be gradually intra nationally and internationally be subsidized, while simultaneously providing some form of economic aid or reform to these countries that make it possible for the families in these poor countries in Asia and Africa to keep their child out of dangerous labor, and in school. What is in essence proposed, is a gradual effort of the international community. Bibliography http://econ.cudenver.edu/beckman/econ4410/basu.pdf http://www.unicef.org/protection/index_childlabour.html http://www.nclnet.org/clc.htm http://www.hrw.org/children/labor.htm http://www.hrw.org/wr2k2/children.html#Child%20Labor http://www.empereur.com/DOC/Child_Labor.html

Mkt 337

Company profile CFL (Core Finland ltd) which was found in 2006 in Finland. It’s a dynamic food marketing company. The present managing director of CFL is Joonas Turkama. The main activates of this company is are importing, marketing and sales of first class products, which have the potential to grow big brands nationally as well as internationally. The mainly focusing on building brands in order to gain a long term success. CoreFinland's main target groups are wholesale, retail trade and HoReCa -sector. They also build international partnerships, especially in Western-Europe and in the Baltic Sea region.In future they plan to expand their business activities particularly towards Russia, Germany and Sweden. The main product of this company is snacks and food product. It provides marketing and sales service both domestic and foreign by its long distribution channel (whole sale, Retail). It also provide some service like hosting, packaging, consulting by retail chain. Product CFL start producing â€Å"VEGE CHIPS† from 2011 under Rye snacks. Now a day in Europe people are more health concusses so that in Europe market people are like to choose healthy food rather than fast food.So that organic foods easily make a big market in Europe . VEGE CHIPS is completely healthy and organic food. It’s not only a snake’s people can use it as a regular food. Fat level in VEGE CHIPS is very low so that middle age people can take it as much as they want. No1: Developing market for â€Å"VEGE CHIPS† Our target market is two different countries Srilanka and Canada. These two countries are different from each other. They are totally different in socially and culturally. So our target market also different for these two countries. Country profile Srilanka: Population 1,481,334 (July 2011 est. ) Age structure 0-14 years:  24. 9% (male 2,705,953/female 2,599,717) 15-64 years:  67. 2% (male 6,993,668/female 7,313,440) 65 years and over:  7. 9% (m ale 720,219/female 950,916) (2011 est. ) Median age Total:  30. 8 years male:  29. 7 years female:  31. 8 years (2011 est. ) Canada: Population 34,300,083 (July 2011 est. ) Age structure 0-14 years:  15. 7% (male 2,736,737/female 2,602,342) 15-64 years:  68. 5% (male 11,776,611/female 11,517,972) 65 years and over:  15. 9% (male 2,372,356/female 3,024,571) (2011 est. ) Median age Total:  41 years male:  39. 8 years female:  42. years (2011 est. ) Customer profile Our target is middle age people who are 18 above. Middle age people are more health concusses and the can make decision as their own. we believe that they will take our chips because its healthy and totally natural. If we can satisfy them they will influence other for chose our product. Srilanka: In srilanka we will target high society area like Colombo because they are more health concuss and they can easily effort healthy food without thinking for price. in their people lead busy life so if they got read y healthy food they can easily take it.We also target sea side area where tourist comes from different country. Canada: In Canada we will target is the whole country. Because they are reach enough and lead busy time. They also more health concusses and educated too. No 2: The Marketing Mix for â€Å"VEGE CHIPS â€Å" Srilanka| Canada| Product: Srilankan people like spicy food like as other Asian country so here we have to apply extra spicy chips with regular one. | Product: In Canada we use our regular healthy chips but we have to make it little bit sweet and salty| Place : We sell it in retail stall and all over the target location. Place: Super shop and large retail stall in super mall or market. | Promotion : Here we use TVC, Billboard commercial also in magazine , health magazine| Promotion : Here u use free tail, billboard, health magazine , bill board in bus train , taxi| Price: Small packet and medium, less amount off chips so that price can be reduce. | Price: Large and go rgeous packing so that we can keep premium price. | Positioning: Less price because middle class people can afford it. | Positioning: High price because people get healthy food and it’s for higher class people. Process: We produce chips in srilanka | Process: We chose a well known distributer in Canada and export chips from Finland. | Physical evidence: Spicy chips with attractive shape of chips but packing will be less costly. | Physical evidence: Attractive packing with high costly and chips color is light. | People: Well dress up sellers and they are directly commutated because here we do direct marketing. | People: For make familiar we give cap, t-shirt to our distributor and give well amount of percentage for big sale. | No 3: Integrated marketing communication for â€Å"VEGE CHIPS: Srilanka| Canada |Step 1: Vege chips is completely new product for srilanka so our vision is gaining the one of best healthy food producer in there. Here we do mass marketing for promoting o ur chips in school, collage. Because in srilanka most of are middle class society people. | Step 1: As a new chip in Canada our vision is reach a respected position by providing healthy snacks in market. We gain it by providing healthy chips at a premium price. | Step 2: As we are new in Srilanka so we heir a add firm for adverting and provides them our survey report on target customers need expectation from snacks.We are new in here it’s a weakness for us but our strength is we are providing healthy and natural foods. For Asian region country here peoples like spicy foods so that we provides some spicy flavors chips. | Step 2: For promotion in Canada all work done by distributer as we choose distribution channel in here for providing our product. So here no need to full attention for determining customer profile. Expensive price is a weakness here but in other hand providing healthy food is our strength. Here chips will salty and little bit sweet. Step 3: Here we do our prom otion by TVC, Billboard, and Health magazine. Our main massage is â€Å" Eat healthy chips at cheaper price â€Å"Our main objective is gain 25 % of the snacks market in a year. | Step 3: Our tag line is â€Å"Eat healthy, Live long â€Å". Here we do free trail, internet pop up , billboard in bus train. Here our object is gain 25 % of snack market in 2-4 year. | Step 4: We make our 40 % capital from Finland and other 60 % from native bank for build our factory in Srilanka. | Step 4: In Canada we import chips from Finland so we have do is send money in transport and tax.So the Budget is cheaper for Canada. | Step 5: By TVC here we do mass marketing for establish our product. Billboard marketing done by ad agency. For middle and higher class people here we have small packet and fewer amounts of chips. We can overcome our profit but less costly packaging. | Step 5: This chips is healthy, natural and unique. Here we chose a distribution channel to supply it in lager retrial store a nd mass marketing. We provide them healthy and natural food so the price is higher in here. We use gorgeous packaging. We provide product from Finland by this it’s easy to gain profit. Step 6: For a good progress we check out our monthly feedback from all kind of stores and retailer. We have to careful for breakeven point and overall sells for understood our current market situation. | Step 6: For Canada we have to careful in monitoring, evaluating and controlling to our distribution channel. We take all kind of information from them for understanding our market situation. | Assignment #1 ( Promotional marketing) Submitted to: Sherina Idrish Subject: MKT 337 Section: â€Å"8† Submitted by: Hossan momahmmed mishu ID: 102 0184 030

First Motor Case

Global Perspectives on Accounting Education Volume 5, 2008, 17-25 FIRST MOTORS CORPORATION: A CLASSROOM CASE ON IMPAIRMENTS Tim Krumwiede College of Business Bryant University Smithfield, Rhode Island USA Emily Giannini Graduate Student, College of Business Bryant University Smithfield, Rhode Island USA ABSTRACT This case requires a detailed analysis of impairments of both long-lived assets and goodwill for First Motors Corporation, a fictitious automobile company. By integrating multiple issues into this case, students are presented with some of the complexities and interrelationships that are seen in practice.To properly prepare solutions to this case, students must successfully read, interpret, and apply both accounting standards and concept statements. The use of judgment in choosing a discount rate for present value computations is an important component of this case. In fact, an earnings management issue and resulting conflict between First Motors Management and the companyâ₠¬â„¢s auditor revolves around the discount rate choice. Additionally, the suggested questions provided with the case require that students address components of the conceptual framework in the context of the impairment standards.This case can be used in upper division financial reporting classes at either the undergraduate or graduate level. Key words: Impairment, goodwill, long-lived assets, discount rate BACKGROUND t is currently 2013 and you are a member of the engagement team assigned to audit First Motors Corporation for the year ending 12/31/2012. First Motors Corporation is a car manufacturing company focused on moving from the production of gasoline-based cars to the production of cars I 17 18 Krumwiede and Giannini based on alternative fuel sources.It was one of the first car companies to successfully produce hybrid-based vehicles in the United States. First Motors has successfully maintained car sales and retained valuable employees while creating modern, efficient cars. B y 2008, First Motors was manufacturing two vehicles, both of which are still being manufactured today. One model is a hybrid-powered vehicle that can be customized in style and features for any purchaser around the globe. This model, called the Passaic, is manufactured in Detroit, Michigan, close to the company’s corporate headquarters.First Motors also manufactures a gasoline-powered model, the Mendoza, at its plant in Lorain, Ohio. In 2008, to take advantage of its alternative fuel source expertise, First Motors purchased a large competitor, Macinaw Motors Corporation, which had made significant progress with hydrogen-powered cars. As the United States is moving toward alternative energy sources, hydrogen is increasingly being used as a fuel source to replace gasoline. To achieve such progress, several processes can be used to make hydrogen. According to the National Hydrogen Association (2006), hydrogen can be made from water, biomass, coal, and natural gas.Much of the hyd rogen produced today comes from steam reforming natural gas. Alternatively, an electrolyzer can be used to separate water into its components, oxygen and hydrogen. The hydrogen can then be cooled down to form liquid hydrogen which can be stored at hydrogen fuel stations. Macinaw Motors had experimented with several hydrogen technologies but eventually settled on the use of liquid hydrogen in an internal combustion engine as the most effective way to make substantial progress with hydrogen as an alternative fuel.Due to Macinaw Motors’ valuable research and development program, operating efficiencies, and exceptional reputation, part of the purchase price was allocated to goodwill. The amount recorded as goodwill was $1. 3 billion, or the difference between the $5 billion purchase price (fair value) of Macinaw Motors as a whole and the $3. 7 billion fair value of its identifiable net assets. When First Motors purchased Macinaw Motors, the combined company retained the name Firs t Motors Corporation.Although First Motors and Macinaw Motors merged, the former First Motors is operated as the First Motors Division and the former Macinaw Motors is operated as the Macinaw Motors Division. Each division acts as a component of the enterprise that earns revenues and incurs expenses from engaging in its own business activity. Additionally, each division is reviewed by the enterprise’s chief operating decision maker to assess its performance and each division has its own discrete set of financial information. At the time of the purchase, Macinaw Motors had three manufacturing plants, all of which are still operating today.Each plant is used to produce one car model. Plant 1 is located in Irvine, California, where the hydrogen-powered Mankato is produced. Plant 2 is located in Mishawaka, Indiana, where the hydrogen-powered Sheboygan is produced. Plant 3 is located in Braselton, Georgia, where the gasoline-powered Spokane is produced. When Macinaw Motors was pur chased in 2008, executives at First Motors believed that consumers were still purchasing gasoline-powered vehicles because their purchase price was still less than that of similarly equipped hybrid-based or hydrogen-based vehicles.Management of First Motors plans to convert Plant 3 to manufacture a hydrogen-based vehicle at some point in the future. However, for the next several years, First Motors wants to capitalize on the market for gasolinepowered vehicles and Plant 3 will continue to be used in the production of gasoline-powered cars. In late 2008, management began retooling Plant 3 of the Macinaw Division to create a new, efficient, and highly desirable gasoline-powered model of the Spokane. To retool Plant 3, the First Motors Corporation: A Classroom Case on Impairments 19 ivision incurred substantial equipment costs including the costs of body assembly jigs, welding equipment, conveyors, robots, and a new platform. Management decided to retool the plant and continue with a n ew model Spokane under the assumption that there was going to be a significant increase in oil supply from expected oil reserves in the Arctic National Wildlife Refuge of Alaska (ANWR). It was believed that these oil reserves would help keep the price of gasoline down which, in turn, would continue to stimulate demand for gasoline-powered cars. The retooling process was completed during 2009.THE CASE In 2012, First Motors management was surprised to learn that oil reserve estimates were inaccurate for the ANWR. After debate over this controversial drilling location, legislation was finally passed in 2010 that included approval for ANWR oil drilling. Some citizens of Alaska and other states were angered by the new law and protested the approval of oil drilling. Nevertheless, in 2012, drilling proceeded in one small select and authorized area. Results of the initial drilling revealed that the expected oil reserves in that location were not nearly as large as projected.Due to the ANWR finding and turmoil in the Middle East, there was a spike in gasoline prices during 2012 and the sales of the Spokane model did not meet expectations. Closure of Plant 3 was considered; however, for four reasons, management decided to keep Plant 3 open. First, management believed the spike in gasoline prices was not permanent and that other oil reserves would help to moderate future oil prices. Second, significant expenditures had already been made on the plant, and it would not require large amounts of additional capital in the near future.Third, consumers were still purchasing gasoline-powered vehicles because of the continued price differential between these vehicles and vehicles using alternative energy sources. Finally, because of union contracts, any assembly line workers laid off would be paid wages by the Macinaw Division at 75 percent of straight-time pay. Thus, management determined that it was not the appropriate time to convert Plant 3 to a hydrogen-based plant. Impairme nt Despite these reasons to keep Plant 3 open, its long-lived assets will not generate the net cash flows originally anticipated when the plant was retooled.In fact, as the result of very deep discounting of the Spokane’s retail price during the year, it is possible that the final numbers for 2012 may show negative operating cash flows related to Plant 3. Accordingly, management determined that an impairment test must be performed for the Plant 3 long-lived assets. To determine if the assets are impaired, management compares the future undiscounted cash flows of Plant 3 to the book value of the plant’s long-lived assets. As of 12/31/2012, the net book value of Plant 3’s property, plant, and equipment is $1. 4 billion, before any write-down from impairment is recorded.Additional relevant information is as follows: †¢ †¢ †¢ †¢ The estimated remaining life of the assembly line equipment is 11 years. Yearly anticipated net cash flows for each of the next 11 years is $62,504,377. It is assumed that the land, buildings, and equipment for Plant 3 can be sold for $30 million at the end of this 11-year period. The total estimated undiscounted net cash flows related to Plant 3 over the next 11 years are $717,548,147 (($62,504,377 x 11) + $30,000,000). 20 Krumwiede and Giannini The assembly-line and related equipment are considered the primary assets of Plant 3.In measuring the impairment loss for Plant 3, management considers various valuation methods for this equipment. It is determined that most of the equipment has no alternative use and that a sales value is not readily available. Accordingly, following the guidance of Statement of Financial Accounting Standards (SFAS) No. 157 (FASB, 2006), management determines that the fair value of the Plant 3 long-lived assets is best measured by the present value of its future net cash flows. The company’s management measures the present value of future cash flows using a riskfree discount rate of 3 percent.Because expected net cash flows are not adjusted for inflation, management does not incorporate an inflation factor into the discount rate. Using the 3 percent rate, the present value of the net cash flows is $600 million, resulting in an impairment loss of $800 million (book value of long-lived assets of $1. 4 billion less $600 million fair value as determined by discounted future cash flows). Once the impairment loss is determined, management is not sure how to allocate it and decides to wait for its auditors to assist in the allocation.The property, plant, and equipment of Plant 3 can be divided into four primary categories: land; buildings; robots and related equipment; and all other equipment. In anticipation of the audit, the following information is compiled regarding these Plant 3 assets: TABLE 1 Plant 3: Property, Plant, and Equipment Land Buildings Robots and Related Equipment Other Equipment Total Net Book Value $500,000 20,000,000 140,000,000 1,239,500,000 $1,400,000,000 Fair Value $1,000,000* 20,000,000* Not Available Not Available $21,000,000 Without undue costs, the fair value of the land and buildings are obtained from an outside appraisal. The 2012 Audit In early 2013, you go with your audit team to the First Motors headquarters in Detroit, Michigan for the audit, for the year ending December 31, 2012. Your team gets a quick tour of the factory, and you learn about various changes in the car industry, including the lack of oil reserves in the ANWR. You know that an impairment loss was recorded for the Plant 3 assets, and you are impressed with management’s initiative in measuring, recording, and disclosing the loss.However, you wonder if an impairment loss should have been recorded for the Mendoza, the other gasolinepowered car produced by First Motors. Fortunately, First Motors maintains cash flow and sales information on a plant by plant basis and you quickly learn that during 2012, sales of the Mendoza rem ained strong because of its compact size and excellent gas mileage. After reviewing the documentation supporting the impairment charge, you note that future cash flows are discounted at a risk-free rate of 3 percent and that this rate does not incorporate an First Motors Corporation: A Classroom Case on Impairments 1 inflation factor because the cash flow estimates were not adjusted for inflation. You vaguely recall from a college class that a discount rate should incorporate a risk premium and although you are relatively new to auditing, you know that 3 percent is a rather low discount rate. You approach management questioning this low discount rate and they become very defensive in explaining that 3 percent is the rate for all the Plant 3 assets and that no other rate would be appropriate. Upon inquiry about risk being considered in such a rate, management stubbornly states that the 3 percent rate is fine.When asked for justification, management reasons that they reached this conc lusion due to the fact that a risk premium could not be adequately measured. Additionally, they refer to Statement of Financial Accounting Concepts No. 7 (FASB 2000), which suggests that in such a situation a risk-free rate can be used. In re-evaluating the net cash flows, and after discussions with management, you agree that the cash flows are in fact the single, most-likely amount in a range of possible estimated amounts or the best estimate for the next 11 years (the expected life of the primary assets of Plant 3).However, you believe risk is not factored into these cash flow estimates. You suggest adding a risk premium to the discount rate, to incorporate fully the risk inherent in the cash flows. After consultation with the firm’s valuation experts, you are told that a risk premium is appropriate. Also, based on their experience in the auto industry and review of First Motors and Plant 3, the valuation experts suggest that an appropriate risk premium is 6 percent. From t heir advice, you conclude that 9 percent (3 percent risk-free rate + 6 percent risk premium) is a much more reasonable rate to use in discounting the cash flows.You are very proud of your findings and hope to make a good impression on your audit manager, Mr. Bother. Although you had briefly discussed with him the magnitude of the impairment loss and the discount rate used, he left the calculations and details up to you. When you approach him, however, he appears extremely frustrated and explains that First Motors never even complied with the yearly test for goodwill impairment, as specified in SFAS No. 142 (FASB 2001). You suggest that the goodwill impairment test may be unnecessary because an impairment loss for the plant assets has already been recorded by management.Mr. Bother shakes his head at you, grumbles, and tells you in a very stern manner that impairment of long-lived assets and goodwill often go hand in hand. He explains that upon acquisition of Macinaw Motors, $1. 3 bil lion was recorded as goodwill (the excess of the purchase price over the fair value of the identifiable net assets of Macinaw Motors). Mr. Bother explains to you that the fair value must be re-evaluated and compared to the book value. Furthermore, you heard some members of management grumbling about losing their bonuses if â€Å"these auditors keep coming up with more impairment charges. You realize management has significant bonuses tied to the 2012 target profits, and a large impairment loss will cause them to lose the expected bonuses. A quick review shows that the largest total impairment losses that can be recorded before the target profit will be missed and the management bonuses lost is $1. 75 billion. Your calculation is based on two facts: (a) 2012 unaudited net income before impairment charges is $2. 25 billion and (b) the management bonus arrangement states that bonuses will only be paid if 2012 net income exceeds $. 5 billion.You go home that evening and realize that yo u do not really understand what Mr. Bother said to you about goodwill impairment. For one thing, you do not know if Mr. Bother was referring to the fair value and book value of the entire company or just the Macinaw Division. You print out the firm’s training material on impairments and spend the rest of the evening reading about SFAS No. 142. 22 Krumwiede and Giannini The next day, you attend a meeting with management and Mr. Bother. During the meeting, you are first excited when you hear management indicate that they made an error in the recorded impairment charge for long-lived assets.You think that management finally realizes the necessity of incorporating a risk factor into the discount rate. However, your jubilation is quickly deflated when management indicates that the impairment testing for long-lived assets should have been done at a different level. In particular, management states that impairment testing of long-lived assets should have been for the company as a wh ole (Plant 1, Plant 2, and Plant 3 of the Macinaw Division, plus the two plants from the First Motors Division) and that the result is the impairment charge should not have been recorded.Management claims this result would hold because the decline in the value of the Plant 3 long-lived assets could be offset by the increase in the value of the longlived assets at the other plants. It is further explained that the individual who made the error is no longer with the company. Mr. Bother explains to management that the issue will be examined more closely. Before any further explanation can be provided, members of management are called away for another meeting.As you leave the meeting you realize that you do not know whether management is correct about combining long-lived assets for all plants of First Motors to perform the impairment test. Furthermore, you wonder if impairment testing is done for both plant assets and goodwill, if it can be a combined test, and if it needs to be done i n a specific order. After reviewing your notes and the company records, you also begin to wonder if a mistake was made in the original calculation of the impairment loss related to long-lived assets.In particular, for purposes of the present value calculations, you note that the land and buildings are assumed to be sold at the end of 11 years. However, you recall from discussions with management that manufacturing plants are used for many years and are retooled over and over. Accordingly, it does not seem appropriate to assume the sale of the land and buildings after 11 years. After all, according to the accounting records, the buildings have a remaining useful life of 25 years and the land has an unlimited useful life. A couple of days earlier, the valuation method for any possible goodwill impairment testing was discussed.It was determined that no fair value was readily available for First Motors or its divisions. Additionally, because the stock price of First Motors was so volati le over the past year, the market capitalization was not a good indicator of the fair value of First Motors. You, Mr. Bother, and management came to an agreement that discounted future cash flows was the appropriate valuation technique to use. However, the calculations provided by management incorporated a riskfree discount rate of 3 percent. You took the initiative to do your own calculations based on an 8 percent discount rate, which includes a 5 percent risk premium.The 5 percent risk premium was recommended by the same valuation experts from the firm who recommended a 6 percent risk premium for use in the Plant 3 long-lived asset impairment. Management calculations and your calculations are summarized below in Tables 2 and 3. The information in the first portion of Table 2 represents the total fair value of First Motors and its divisions based on discount rates of 3 percent and 8 percent, respectively. Presented in the second portion of Table 2 is the estimated fair value of ide ntifiable net assets based on discount rates of 3 percent and 8 percent, respectively.Finally, presented in Table 3 is a summary of the book value of identifiable net assets and the book value of net assets before recording any impairment for long-lived assets (the difference represents the book value of goodwill). First Motors Corporation: A Classroom Case on Impairments TABLE 2 Fair Value Information 3% Discount Rate Total Fair Value: First Motors Division Macinaw Division Total (First Motors) Fair Value of Identifiable Net Assets: First Motors Division Macinaw Division Total (First Motors) $2,600,000,000 3,200,000,000* $5,800,000,000 8% Discount Rate $2,045,000,000 2,550,000,000* $4,595,000,000 23 2,500,000,000 2,800,000,000 $5,300,000,000 $2,010,000,000 2,200,000,000 $4,210,000,000 * Please note that the total fair value for the Macinaw Division includes the combined net assets of Plants 1, 2, and 3. TABLE 3 Book Value First Motors Division Macinaw Division Total (First Motors) Identifiable Net Assets $2,000,000,000 3,000,000,000 $5,000,000,000 Goodwill $0 1,300,000,000 $1,300,000,000 Net Assets $2,000,000,000 4,300,000,000 $6,300,000,000 QUESTIONS (Assume that currently enacted GAAP is still applicable in the year 2012) Part 1 Please provide detailed explanations in answering each of the following questions.For questions 2a, 3a, 4a and 5, provide a citation to the appropriate accounting standard that supports your discussion. 1. Diagram the organizational structure of First Motors Corporation. 2. a. Under what circumstances is a company required to perform impairment testing for long-lived assets? b. Was impairment testing of long-lived assets required for First Motors? Why or why not? 3. a. At what level is impairment testing done for long-lived assets? b.Are the executives of First Motors correct in suggesting that the impairment of longlived assets at Plant 3 is not needed because the decline in the value of the Plant 3 assets can be offset by the incr ease in the fair value of long-lived assets at other plants? 4. a. At what level is impairment testing done for goodwill? 24 b. 5. Krumwiede and Giannini For First Motors, at what level should this testing be done (i. e. , should it be done for the company as a whole or just for the Macinaw Division)? If impairment testing of both goodwill and long-lived assets is required, in what order is it done?Part 2 Please provide detailed explanations in answering each of the following questions. Provide citations to the standards for each of the following: questions 6a, 7a, 8a, and 10a. Additionally, it is suggested that you provide citations to SFAC Number 2 (FASB 1980) when answering questions 10b, 11, and 12. 6. a. Prepare a schedule showing the computation of the long-lived asset impairment loss at both the 3 percent discount rate and the 9 percent discount rate. In the information provided in the case, it was assumed that the land and buildings for Plant 3 were sold at the end of 11 yea rs.Be sure to consider and discuss if the land and buildings’ â€Å"assumed sale† after 11 years is appropriate or if the â€Å"assumed sale† should be at the end of the buildings’ useful life. b. Do you think that management is correct in using the 3 percent rate, or are the auditors correct in suggesting the 9 percent rate, or can either interest rate be justified? Provide a detailed answer to this question including a discussion about a risk premium. Be sure to consider the type of cash flow information provided by management. 7. a. Once an impairment of long-lived assets is determined, how is the write-down allocated among multiple assets?Prepare a schedule showing this allocation for Plant 3 (use the impairment loss determined based on the discount rate you chose in question 6b). b. Refer to your answer for part a. After the allocation is completed, will each longlived asset (or asset category) that First Motors wrote down be stated at fair value? Wh y or why not? c. How will the impairment loss and the corresponding reduction of book value to the long-lived assets affect future depreciation expense to be recorded, (potential) future impairment charges and/or future gains or losses on the sale of the long-lived assets? 8. . Determine the implied goodwill value and the goodwill impairment loss, if any, using both a 3 percent and an 8 percent discount rate. Which rate should be used and why? b. The valuation experts suggested that the risk premium (6 percent) in discounting the free cash flows from Plant 3, for purposes of the long-lived asset impairment, should exceed the risk premium (5 percent) in discounting the cash flows for the Macinaw Division. Why is this difference in a risk premium justified? 9. a. Will management still receive bonuses if the 3 percent discount rate is used in the calculations?If the 9 percent and 8 percent discount rates are used? b. What is earnings management? c. Discuss the relationship between earn ings management and the choice of discount rate to be used in discounting future cash flows for the long-lived asset impairment of Plant 3 and the goodwill impairment of the Macinaw Division. First Motors Corporation: A Classroom Case on Impairments 10. 25 11. 12. Once written down because of impairment, can long-lived asset write-downs or goodwill write-downs be recovered if predictions change (i. e. , the fair value subsequently increases)?Is there such a thing as a write-up for either long-lived assets or goodwill? a. Regarding reliability of financial information, comment on the verifiability and representational faithfulness characteristics of the conceptual framework as they relate to accounting for impairments. Be sure to incorporate First Motors into your discussion. b. Discuss the trade-off between the relevance and reliability of reporting long-lived assets and goodwill at fair value. How does the principle of conservatism apply to this trade-off? Consider the case of Firs t Motors in your discussion.Find a real-world company that has taken an impairment charge (either for goodwill or longlived assets) and discuss how the relevant information was disclosed in the notes to the financial statements and the affect the charge had on net income or net loss of the company. TEACHING NOTES Teaching notes are available from the editor. Send a request from the â€Å"For Contributors† page of the journal website, http://gpae. bryant. edu. REFERENCES Financial Accounting Standards Board. 1980. Qualitative Characteristics of Accounting Information. Concepts Statement No. . (Norwalk, CT: FASB). _______, 2000, Using Cash Flow Information and Present Value in Accounting Measurements, Concepts Statement No. 7. (Norwalk, CT: FASB). _______, 2001. Goodwill and Other Intangible Assets. Statement of Financial Accounting Standards No. 142. (Norwalk, CT: FASB). _______, 2006. Fair Value Measurements. Statement of Financial Accounting Standards No. 157. (Norwalk, CT: FASB). The National Hydrogen Association. Frequently Asked Questions. Retrieved July 12, 2006, from http://www. hydrogenassociation. org/general/faqs. asp.