Global warming - new business challenges Essay Example | Topics and Well Written Essays - 1000 words

Global warming - new business challenges - Essay Example These losses are elevated in pollution and other devastating factors depleting the richness of these natural resources. Over exploiting will result in the extinct of these resources and loss of many diversified species. A flood, deludge whether is something which runs any business entitew into huge losses. heat wave like the one that gripped Britain in 1995 led to losses of 1.5 billion pounds1(Swiss Re, Business week) A business entity which ignores the basic external factors will lead to failure. Environment consiousness should be considered along with the development Global warming does reflect its adverse effects at places even far from places of pollution origin. Thus it reveals that the global warming issue is a concern for entire world but not for particular region. Business entities has to look into diversified and complex situations where in it will necessary to look in to issues like1 the demographic, economic conditions and the atmospheric conditions. The main challenges put in front of any organization would be the investment into non-revenue generating entities, high initial investments, the business planning complexities, extra employees benefits, safety and security systems. Non revenue generating entities are the features added in a production or manufacturing unit to make the ambience more secure like the alarm and security systems, the greenery maintaining. High initial investments are required to install these specialized devices in an work environment and complex to maintain as th equipments and devices are specially configured. The employee benefits are necessary to put into to safe the employee interests and to avoid turnover frequently. The employee benefits include high insurance payments, compensation, rehabilitation, pensions and medical allowances etc. Chapter-04: Case example-China coal industry The devices like the solar energy systems are costly as the market for the devices is limited and the technicians are to be maintained separately for operating these devices. China a rapidly developing Asian country has enhanced its energy utility base to nearly three times. The usage of home appliances has pressurized the domestic power consumption. The main raw material for power generation is coal extracted from earth crust. Depending upon the quality of th2e coal extracted the efficiency of energy produced would alter. The coal as a raw material has extremely polluted which spreads far to the neighboring countries. The increase in global-warming gases from China's coal use will probably exceed that for all industrialized countries combined over the next 25 years, surpassing by five times the reduction in such emissions that the Kyoto Protocol seeksNew York times2. The carbon dioxide emanating from Chinese coal plants will last for decades, with a cumulative warming effect that w ill eventually overwhelm the cooling from sulfur and deliver another large kick to global warming. China being a the worlds most populous country needs huge energy resources, however the huge expanse of china has provided with some gifted reources which were squised to the extreems by the business entities. The utilization of coal has risen to an alarming concern effecting china and its neighboring count

Creating a united ummah between 622 and 632 Essay Example for Free

Creating a united ummah between 622 and 632 Essay Explain and comment on the ways in which Muhammad set about creating a united ummah between 622 and 632 Key to explaining the creation of the united ummah is the admission by Islam of the wars that were necessary in achieving their aim. The Muslim belief about 622 is that Muhammad and the muhajirun who followed him from Mecca to Medina were mostly accepted by most residents of Medina. The foundation for this was that they had been asked there in the first place they were supposed to bring about a peaceful revolution in a city wrought with violence and feuds between seperate tribes of people. As such, Islam was going to be the heal on the wounds that were plighting Medina. The non-Muslim view however is that Jews and munafiqun had difficulties in accepting the ideals of Islam and ridiculed it. Muhammad was faced with a challenge in bringing the people round to his point of view, and by the end of 622, had only managed to persuade 1000. The first undisputed, all-out battle of the creation of the ummah was in 624. This was the Battle of Badr. While Muslims claim that the battle was fought out of loyalty to Allah alone, non-Muslims claim that it was based on a desire for revenge against the Meccans who had forced them to leave their original home. The evidence that Muslims claim to have supporting their argument is the very fact that Muhammad and his followers won the battle they had Allah on their side, as is described in Sura 7. Sura 7 is however believed by opponents to have been written at a different time to the Quran, so cannot be taken at face value. Non-believers claim that Muhammad was acting with intolerance, which overrided the supposed obligation from Allah that he had to act on. 625 saw the Battle of Uhud, which saw Abu Sufyan setting out in opposition to Muhammad. His 3000 men would logically make light work of the 700 that Muhammad could call upon Muslim belief follows that Allah was testing the faith of his followers in allowing one side to be so much bigger than the other. Non-Muslim belief obviously ranges, but some have argued that God could not have solely been on Muhammads side, given that the prophet emerged from the battle with war wounds, and that some Meccans disobeyed orders, so there were other forces acting on the battle than those of Allah. Abu Sufyan set out to kill Muhammad again in 627, with the Battle of the Ditches. In this battle, Muhammad and his army were met with the force of 10,000 men. Stalemate arose when Muhammad dug trenches, and a storm saw off the Meccans, who had started disputes between themselves anyway. Non-Muslim suspicion of this story is largely insubstantial, although the morality of murdering 600-900 Jews later on in the year has been brought into question. This, and the sale of women and children into slavery by Muhammads followers has been backed up with the teaching from the Quran reading God does not love the treacherous, the belief by many Muslims that it was the only way they had of creating the religious theocracy that they wanted, and the belief that they had every right to return the violence that they claim had been initiated on them by the Jews and Meccans. Muhammad set out to improve the relations between the Medinans and the Meccans in 628, when the two cities agreed to sign the Treaty of Hudabiya outside Meccan city boundaries. Muslims consider this treaty to authenticate Muhammads status as a reluctant warrior because it was supposed to secure peace and the right for any Meccans to become Muslims if they wanted to. Islams status as being more than a religion is also authenticated by the treaty, which Muslims believe portrayed Muhammad as being a capable politician he also allowed Jews to enjoy religious freedom, in return for an extra tax. The Islamic belief that the Muhammad communicated with emperors of Byzantium and Abyssinia is toned down by non-Muslim theory, which suggests that he spoke to Arabian peninsula leaders at the most. Some Meccans were voluntarily converted to Islam when the faith reached Mecca on a small pilgramage in 629, but the main influx of population to the faith came in 630 when Muhammad took the ciy by force. In the following year, he sent out armies supporting his leaders when they spread the word of Islam the role that these forces played in converting people to Islam is disputed by Non-Muslims. There is much evidence to support the view that Muhammads motives were political and personal, rather than religious. Firstly, it would not have been reasonable for Muhammads motives to have been solely religious. He would not have been able to have been as successful as he was if they had been this is because Islam is, in the eyes of believers and non-believers alike, more than just a religion. The Islamic beliefs take precedence over politics, and the individual desires of one person. This makes it almost socialistic in its principles, which in turn explain how Muhammad found it such a task to actually spread the faith. It is unlikely that Muhammads motives were personal, as in the event that they had been, it would have been unlikely he would have set himself aside for so much criticism or persecution in fighting the Meccans. He would have stayed in Mecca and made a living as a trader if this was what he wanted. He would however have had political motives. These would have been necessary in converting a brutal city into a religious theocracy, and would have to have been backed up with a resolution to act in possibly violent ways to carry them through. What Muhammad was doing was by no means easy he put his life on the line for Allah, who had already put him through visions to tell him what he had to do. Muhammad has been described by some people as being hungry for power, leading to his crusades, battles and treaties across Arabia. What it must be remembered is that he died in 632 as a reasonably old man he fought not for himself but for Allah.

Defining Self :: Personal Narrative Essays

Defining Self I am from blonde ponytails and twirling party dresses, From leather seats and from the scent of public transportation. From all religions From all races I am from the fruit stand on the corner, from the flies brushed away by an Asian man I am from East 30 th Ave, between 1 st and 2 nd . I am from the laces of pointed shoes and the burning stage lights, from the hum of a cheering crowd, from the perfect kicks of a chorus line. I am from stacks of proposals and rows of numbers, from multi-colored paperclips, from a rubber band ball that really bounces if you throw it, from a view of Hudson Bay, from Lady Liberty. I am from an address my parents did not share. I am from a white sailor hat, the sand, and salty sea. From Tollbooth and hurdles. From a companion just my height, from never being right. I am from trying hard, from being scared, from always being right behind, from loving every minute. I am from a tall, cold, moving truck, from the sting of cardboard box paper cuts, from hoping nothing material was left behind. I am from a nose pressed against a steamy window of the gray Honda. I am from good-bye. I am from the sidewalk where riding a bike alone is allowed, from skinned knees, and Band-Aid brand to cover up the scrapes. I am from two new additions that fight and hit, from the number changing to five. I am from new spiffy shoes, from warm sweater-worn arms pushing me through the door. I am from lumpy paste and construction paper. I am from the founding sisters, from playground gravel, and from snacks of juice and crackers, from Dixie cups with colored dots, from holding small thin hands, from Kleenex boxes, and from strawberry jam. I am from long sleepovers, from covers pulled over frightened faces, from a baby doll hidden in the closet. I am from blushing cheeks and secrets revealed, from long telephone conversations, from nosy questions. I am from an old Coke bottle spinning on the floor, from shaking hands and nervous laughs, from thudding hearts, from trying to act cool about it all. I am from raging fights, from words not meant, from scratched out yearbook pictures, from a long letter, and from one I never wrote. I am from the confusion of a double family, from cheeks hot with frustration, from a soft pillow.

Subsistence Agriculture

How is intensive subsistence agriculture distinguished from extensive subsistence cropping? Why, in your opinion, have such different land use forms developed in separate areas of the warm, moist tropics? Intensive agriculture is the primary subsistence pattern of large-scale, populous societies. It results in much more food being produced per acre compared to other subsistence patterns. Beginning about 5,000 years ago, the development of intensive farming methods became necessary as the human population grew in some major river valleys to levels beyond the carrying capacity of the environment using horticulture and pastoralism.The transition to intensive agriculture was originally made possible by water management systems and the domestication of large animals for pulling plows. This allowed farmers to get below the top soil to bring buried nutrients up to the surface. It also allowed farmers to maintain much larger fields of crops. Subsistence agriculture is performed by one family , typically. Enough food is generated for that one family to subsist or survive.This is different than agriculture practiced in western capitalist countries, wherein the product is economically profitable, and not just limited to an amount of food produced that allows one family to subsist. Humid tropic conditions are found over nearly 50 per cent of the tropical land mass and 20 per cent of the earth's total land surface an area of about 3 billion hectares. Tropical Central and South America contain about 45 per cent of the world's humid tropics, Africa about 30 percent, and Asia about 25 per cent.As many as 62 countries are located partly or entirely within the humid tropics. Agricultural systems and techniques that have evolved from ancient times to meet the special environmental conditions of the humid tropics include the paddy rice of South-East Asia, terrace, mound, and drained field systems, raised bed systems (such as the chinampas of Mexico and Central America), and a varie ty of agroforestry, shifting cultivation, home garden, and natural forest systems.These systems share common elements, such as high retention of essential nutrients, maintenance of vegetative cover, high diversity of crops and crop varieties, complex spatial and temporal cropping patterns, and the integration of domestic and wild animals into the system. Changes and land transformation in the tropics are occurring at a much faster rate; in some cases, areas are completely transformed and often degraded beyond economically feasible restoration within one generation.Many of the traditional and ancient systems have been deeply modified or abandoned owing to economic, cultural, and social pressures. Question #2 What economic or ecological problems can you cite that do or might affect the gathering industries of forestry and fishing in North America? What is the maximum sustainable yield? Is that concept related to the problems you discerned? The agriculture, forestry, and fishing sector s are the cornerstone of industries that produce and market food, fiber, and fuel.Collectively, the three sectors make up a huge component of the U. S. economy and are a major employer in the United States. Annually, these industries generate more than $1 trillion and create exports exceeding $68 billion. The National Institute for Occupational Safety and Health (NIOSH) estimates that more than 5. 5 million workers are employed in agriculture, forestry, and fishing. These sectors also consistently rank in the top six most hazardous occupations; fishermen and loggers have the highest fatality rates.Collectively, the three sectors consistently have the highest injury and fatality rates of any U. S. industries, so the overall effect on the safety and health of exposed populations in agricultural, forestry, and fishing worksites is enormous. In population ecology and economics, the maximum sustainable yield or MSY is, theoretically, the largest catch that can be taken from a fishery sto ck over an indefinite period. Under the assumption of logistic growth, the MSY will be exactly at half the carrying capacity of a species, as this is the stage at when population growth is highest.The maximum sustainable yield is usually higher than the optimum sustainable yield. This logistic model of growth is produced by a population introduced to a new habitat or with very poor numbers going through a lag phase of slow growth at first. Once it reaches a foothold population it will go through a rapid growth rate that will start to level off once the species approaches carrying capacity. The idea of maximum sustained yield is to decrease population density to the point of highest growth rate possible.This changes the number of the population, but the new number can be maintained indefinitely, ideally. MSY is extensively used for fisheries management. MSY in most modern fisheries models occurs at around 30% of the unexploited population size. This fraction differs among populations depending on the life history of the species and the age-specific selectivity of the fishing method. However, the approach has been widely criticized as ignoring several key factors involved in fisheries management and has led to the devastating collapse of many fisheries.As a simple calculation, it ignores the size and age of the animal being taken, its reproductive status, and it focuses solely on the species in question, ignoring the damage to the ecosystem caused by the designated level of exploitation and the issue of by catch. Question #3 How, in your opinion, do the concepts or practices of comparative advantage and outsources affect the industrial structure of advanced and developing countries? In economics, the theory of comparative advantage refers to the ability of a person or a country to produce a particular good or service at a lower marginal and opportunity cost over another.Even if one country is more efficient in the production of all goods than the other, both cou ntries will still gain by trading with each other, as long as they have different relative efficiencies. The outsourcing of U. S. jobs overseas is part of an economic movement that promises a better life — indeed, a new beginning — for many people in developing countries. It gives technologically savvy young people in countries like India livelihoods that move them into the ranks of the middle class. On the other hand, workers in industrialized nations are being displaced in large numbers.Comparably well-paying jobs are not being created fast enough to make up for the positions headed offshore. Outsourcing has gained notoriety in recent months because of the accelerating volume of job transfers overseas and the sudden vulnerability of high-tech and service occupations that were once thought immune to trade displacement. Services that used to be nontradable (back-office operations, call centers, data management and accounting sectors) have now been made fully tradable b ecause of advances in communications and computational technologies.Location is increasingly insignificant in the provision of these services. Moreover, the ready availability of large pools of technically capable and computer-savvy workers overseas has eroded what traditionally had been considered the distinct preserve of the U. S. and other developed countries: sophisticated, high-end technologies. Developed countries, too, have been major beneficiaries, since their comparative advantage lies in the trade of manufactures, services, intellectual property and capital. Industrialized countries have been vocal in promoting trade openness in these areas and have fiercely defended the need to respect and enforce intellectual property rights (e. g. , pharmaceutical patents and software).There are, of course, adjustment costs that accompany trade, since segments of local populations are hurt by open markets. Despite these costs, poor countries have subscribed to international trade rules and have slowly but steadily opened their markets in those economic sectors (especially manufactures and services) where industrialized countries have much to gain.Having reaped enormous profits from free trade in those areas where they enjoy a distinct comparative advantage, developed countries violate procedural justice whenever they curtail or suppress the liberalization of markets in which they have a comparative disadvantage. This is exactly what the European Union, Japan and the U. S. have done in food markets, making poor countries unable fully to reap the gains of their comparative advantage (agricultural crops). The industrialized nations have steadfastly refused to open up trade in farm goods in an effort to protect farmers from being displaced by global trade. Works Cited:* Jorge, Niosi & Majlinda, Zhequ. â€Å"Aerospace Clusters: Local or Global Knowledge Spillovers? † March 2005. . * Virgin, Bill. â€Å"Global Economy Complicates Outsourcing. † Seattlepi. com. 24 January 2006. . * Lee, Dwight R. â€Å"Comparative Advantage Continued† The Freeman: Ideas on Liberty – October 1999. http://www. fee. org/publications/the-freeman/article. asp? aid=4962. * Wikipedia.

Death and Dying Essay

How the management of death has changed for patients and families in the last 25 years. Hospice: Care for the terminally ill. Modern Medicine: New medicines and medical technology Home Care: In home care given by love ones Nursing home: Home for the elderly who are ill and can’t take care of themselves Five stage of Emotions Denial: telling ourselves that this is not happing that everything will be ok. Rage and Anger: People become physically and verbally violent and blame God for what is going on. Bargaining: Loss attempt to start bargaining to regain all or part of the loss Depression: Become isolated tell themselves the loss is truly sad and awful and them even start using drugs Acceptance: Fully acknowledges the loss, accepting the loss, and have begun working on coping with the death. Living Will All so know as Advanced Directives is a written document that states your personal wishes regarding healthcare treatment in the event you’re unable to talk Power of Attorney is often a part of a person living will that identifies and designates your personal representative to make the medical decisions for you You also need to talk to your doctor to make sure they are aware that you have a living will and discuss the details of the documents with them. Good Death Being Comfortable: having access to any spiritual and or emotion support to know death is coming and how to handle it. Being in Control: being able to control what is happing control pain and other symptom having control over where the death will occur Sense of Closure: allows a person to die on their own terms, having time to say goodbye Family Care: Access to information and expertise when necessary Meet needs Late Adult Indentify: Assist with known burdens the clients is having by providing resources and opportunities to alleviate the problems Educate: ensure that patients and families as knowledgeable of what is going on Communication: is the key but be sensitive Respect: Not matter of the race, religion, or sexuality treat the patient with respect Assist: provided resources to help the family, stay active and social

Free Essays on Chinese Influence To American

Chinese Attitudes towards death Throughout the history of mankind, â€Å"death?has always been a fascination. People have always wondered about the causes of death, the aftermath of death, and whether it could be stopped. Among these people were the Chinese, who like many other people, believed there was life after death. They performed certain rituals ?to help them along their way.?Chinese attitudes toward death are reflected in funerary rituals, Buddhist philosophy and reverence for the deceased. Death is a very important issue to the Chinese people. The son of a family has the obligation to give his parents a proper funeral. â€Å"This includes such essential elements as; a large coffin, a funeral procession, a well-chosen gravesite, gifts and offerings to the soul of the deceased, a period of mourning, and keeping an ancestral shrine. If a Chinese son fails to follow these obligations, he has committed a serious offense against society.? The Chinese believed in giving a proper funeral to their elders because when the elders were alive, they had shared their experiences and knowledge with the young. The Chinese followed the requirements to a proper funeral because they believed in remembering the dead, who were once close to them. They wanted to remember the dead by praying to them daily and making them offerings. The Chinese believed that there were certain rituals that were necessary for certain events. For example, during a wedding, the Chinese believed that the couple must bow to the parents and offer them tea. Only then, can the couple be happily married. Because the Chinese believe in performing certain rituals for certain events, anyone who doesn’t give his parents a proper funeral would have mocked traditional beliefs. This son would be considered as a pariah in his village and looked upon as â€Å"dirty?by his neighbors. To the Chinese, being buried in a coffin was very important. Chinese people wanted to bury the dead in coffi... Free Essays on Chinese Influence To American Free Essays on Chinese Influence To American Chinese Attitudes towards death Throughout the history of mankind, â€Å"death?has always been a fascination. People have always wondered about the causes of death, the aftermath of death, and whether it could be stopped. Among these people were the Chinese, who like many other people, believed there was life after death. They performed certain rituals ?to help them along their way.?Chinese attitudes toward death are reflected in funerary rituals, Buddhist philosophy and reverence for the deceased. Death is a very important issue to the Chinese people. The son of a family has the obligation to give his parents a proper funeral. â€Å"This includes such essential elements as; a large coffin, a funeral procession, a well-chosen gravesite, gifts and offerings to the soul of the deceased, a period of mourning, and keeping an ancestral shrine. If a Chinese son fails to follow these obligations, he has committed a serious offense against society.? The Chinese believed in giving a proper funeral to their elders because when the elders were alive, they had shared their experiences and knowledge with the young. The Chinese followed the requirements to a proper funeral because they believed in remembering the dead, who were once close to them. They wanted to remember the dead by praying to them daily and making them offerings. The Chinese believed that there were certain rituals that were necessary for certain events. For example, during a wedding, the Chinese believed that the couple must bow to the parents and offer them tea. Only then, can the couple be happily married. Because the Chinese believe in performing certain rituals for certain events, anyone who doesn’t give his parents a proper funeral would have mocked traditional beliefs. This son would be considered as a pariah in his village and looked upon as â€Å"dirty?by his neighbors. To the Chinese, being buried in a coffin was very important. Chinese people wanted to bury the dead in coffi...

How to Get Your CDL in Wisconsin and Delaware

How to Get Your CDL in Wisconsin and Delaware If you live in Wisconsin or Delaware, learn the guideline for getting your Commercial Driver’s License (CDL) below. For information regarding other states, TheJobNetwork has published a very comprehensive guide on how to apply for a CDL in all states. WisconsinIn Wisconsin, you must obtain a CDL if you are operating the following:A vehicle or vehicles with a combined weight of 26,000+ poundsA vehicle carrying  hazardous materials that require placarding under federal lawA vehicle  designed or used to carry 16 or more persons including the driverFirst, in order to obtain a CDL, you must take and pass the General Knowledge Test. A passing score is answering 80% of more of the questions correctly. You must present a valid Class D license at the time of testing.You are then eligible to obtain a Commercial Driver Learner Permit (CLP). In order to obtain one, you must:Complete a Wisconsin Driver  License ApplicationComplete a Commercial Driver CertificationPresent a  valid F ederal Medical CardProvide Proof of Citizenship or Legal Status in the U.S.Pay the required fee(s)Your CLP  is  valid for 180 days. When you have a CLP, you can  practice driving with a qualified instructor or CDL driver holding a valid license at or above the level of your permit.  You must hold the permit for 14 days prior to taking the road tests you must pass in order to obtain a CDL.Finally, you must take and pass your skills tests.  During the skills tests, you drive in the type of vehicle you seek a  license for.  You will be tested in pre-trip inspection, basic vehicle control, and on-road driving.DelawareIn Delaware, you must have a CDL to operate:Any single vehicle with a GVWR of 26,001+ poundsA combination vehicle with a GCWR of 26,001+ pounds, if  the GVWR of the vehicle(s) being towed is more than  10,000 poundsA vehicle designed to transport 16+ passengers (including the driver)Any size vehicle requiring hazardous material placards or carrying materia l listed as a select agent or toxin in 42 CFR part 73Knowledge TestsTo obtain a CDL, you must first pass one or more knowledge tests,  depending on what class of license and what endorsements you need.The general knowledge test is taken by all applicants.The passenger transport test is taken by all bus driver applicants.The air brakes test is required  if your vehicle has air brakes (including air over hydraulic brakes).The combination vehicles test is required if you want to drive combination vehicles.The hazardous materials test is required if you want to haul hazardous materials as defined in 49 CFR 383.5.The tank vehicle test is required if you want to haul any liquid or gaseous materials in a tank or tanks with  an individual rated capacity of 119+ gallons and an aggregate rated capacity of 1,000+ gallons permanently or temporarily attached to the vehicle or chassisThe doubles/triples test is required if you want to pull double or triple trailersThe school bus test is req uired if you want to drive a school busSkills TestsIf you pass the required knowledge test or tests, you must then  take and pass the CDL skills tests. There are three skills tested.   You must take these tests in the type of vehicle for which you wish to be licensed.Vehicle InspectionThis test will see if you know whether your vehicle is safe to drive. You will be asked to complete an inspection of your vehicle and explain to the examiner exactly what you are doing and why.Basic Vehicle ControlThis test will assess your control of  your  vehicle. You will be asked to move your vehicle forward, backward, and turn it within a defined area.On-Road TestThis test will assess  your skills safely driving your vehicle in a variety of traffic situations like left and right turns, intersections, railroad crossings, curves, up and down grades, single or multi-lane roads, streets, or highways.

Overview of the Op Art Movement

Overview of the Op Art Movement Op Art (short for Optical Art) is an art movement that emerged in the 1960s. It is a distinct style of art that creates the illusion of movement. Through the use of precision and mathematics, stark contrast, and abstract shapes, these sharp  pieces of artwork have a three-dimensional quality that is not seen in other styles of art. Op Art Emerges in the 1960s Flashback to 1964. In the United States, we were still reeling from the assassination of President John F. Kennedy, encapsulated in the Civil Rights movement, and being invaded by British pop/rock music. Many people were also over the notion of achieving the idyllic lifestyles that were so prevalent in the 1950s. It was a perfect time for a new artistic movement to burst on the scene.   In October of 1964, in an article describing this new style of art, Time Magazine coined the phrase Optical Art (or Op Art, as its more commonly known). The term referenced the fact that Op Art is comprised of illusion and often appears to the human eye to be moving or breathing due to its precise, mathematically-based composition. After (and because of) a major 1965 exhibition of Op Art entitled The Responsive Eye, the public became enraptured with the movement. As a result, one began to see Op Art everywhere: in print and television advertising, as LP album art, and as a fashion motif in clothing and interior design. Although the term was coined and the exhibition held in the mid-1960s, most people who have studied these things agree that Victor Vasarely pioneered the movement with his 1938 painting Zebra. M. C. Eschers style has sometimes caused him to be listed as an Op artist as well, though they dont quite fit the definition. Many of his best-known works were created in the 1930s and include amazing perspectives and use of tessellations (shapes in close arrangements). These two certainly helped point the way for others. It can also be argued that none of Op Art would have been possible- let alone embraced by the public- without the prior Abstract and Expressionist movements. These led the way by de-emphasizing (or, in many cases, eliminating) representational subject matter. Op Art Remains Popular As an official movement, Op Art has been given a lifespan of around three years. This doesnt mean, however, that every artist ceased employing Op Art as their style by 1969. Bridget Riley is one noteworthy artist who has moved from achromatic to chromatic pieces but has steadfastly created Op Art from its beginning to the present day. Additionally, anyone who has gone through a post-secondary fine arts program probably has a tale or two of Op-ish projects created during color theory studies. Its also worth mentioning that, in the digital age, Op Art is sometimes viewed with bemusement. Perhaps you, too, have heard the (rather snide, some would say) comment, A child with the proper graphic design software could produce this stuff. Quite true, a gifted child with a computer and the proper software at her disposal could certainly create Op Art in the 21st century. This certainly wasnt the case in the early 1960s, and the 1938 date of Vasarelys Zebra speaks for itself in this regard. Op Art represents a great deal of math, planning and technical skill, as none of it came freshly-inked out of a computer peripheral. Original, hand-created Op Art deserves respect, at the very least. What Are the Characteristics of Op Art? Op Art exists to fool the eye. Op compositions create a sort of visual tension in the viewers mind that gives works the illusion of movement. For example, concentrate on Bridget Rileys Dominance Portfolio, Blue (1977) for even a few seconds and it begins to dance and wave in front of your eyes. Realistically, you know  that any Op Art piece is flat, static, and two-dimensional. Your eye, however, begins sending your brain the message that what its seeing has begun to oscillate, flicker, throb and any other verb one can employ to mean, Yikes! This painting is moving! Op Art is not meant to  represent reality.  Due to its geometrically-based nature, Op Art is, almost without exception, non-representational. Artists do not attempt to depict anything we know in real life. Instead, it is more like abstract art in which composition, movement, and shape dominate. Op Art is not created by chance. The elements employed in a piece of Op Art are carefully chosen to achieve maximum effect. In order for the illusion to work, each color,  line,  and shape must contribute to the overall composition. It takes a great deal of forethought to successfully create artwork in the Op Art style. Op Art relies on two specific techniques. The critical techniques used in Op Art are perspective and careful juxtaposition of color. The color may be chromatic (identifiable hues) or achromatic (black, white, or gray). Even when color is used, they tend to be very bold and can be either complementary or high-contrast.   Op Art typically does not include the blending of colors. The lines and shapes of this style are very well defined. Artists do not use shading when transitioning from one color to the next and quite often two high-contrast colors are placed next to each other. This harsh shift is a key part of what disturbs and tricks your eye into seeing movement where there is none. Op Art embraces negative space. In Op Art- as in perhaps no other artistic school- positive and negative spaces in a composition are of equal importance. The illusion could not be created without both, so Op artists tend to focus just as much on the negative space as they do the positive.

Comparative & International HRM Essay Example | Topics and Well Written Essays - 1500 words

Comparative & International HRM - Essay Example This deal is the one that really worked out for the BMW in turning around the company fortunes. The company saw the strategic decision of involving workers in the factory as the key in improving the performance of the company. The workers were encouraged to come up with ideas of improving the company performance. This saw the group, who work mainly on roofs for the new version of the iconic car being rewarded for coming up with the best money-saving idea. The workers suggested a change in the design of the Mini that saw BMW saving up to 6M. The BMW Company utilised the Industrial relation approach which involved establishing healthy relationship between the employees and the management. BMW used trade union to strike ground breaking deals that resulted in improved performance on the side of the organisation. It is my sincerely advice to BMW company to use the principle of industrial relation as it prepare to consolidate its production and cost reduction stage this would facilitate smooth implementation of its future plans. Strategic human resource management (SHRM) involves linking the human resource functions with the strategic goals of the organisation. Human resource managers need to maintain good relationships within the organisation so as to improve performance and maintain talented employees. BMW used what is known as Continuous Improvement (CI) strategy to enhance organisational performance. CI emphasise the importance of customer focus, internal customer-supplier relationships, process management and control, empowered work teams and visionary leadership. BMW used all of these strategies in establishing processes for strategic or business planning, organisational and job re-design, cultural change and performance management (Hammond, 2001). BMW is an icon of a company that can use staff-company relations to improve firm production.BMW was determining to give the Mini firm a new face lift. This involved among other things involving the workforce whom the BMW absorbed from the old Mini firm. According to Werner Rothfuss, director of corporate communications at the plant, BMW is committed to the staff engagement in the running of the company. The BMW developed good staff- management relations. This is seen where the company engage the union in the dialogue so as to strike the new deals. Many Companies would shy away from this kind of engagement. However BMW believe that in order to succeed it has to pay whatever the price so as to improve the relationship with its employees. As the report exemplify, "...Union acquiescence was bought by promising a minimum bonus of 130, even if targets are missed, and one of the largest wage rises in the industry." (BMW Report). The organisational skills in communicating these changes the best way possible was mandatory in order to avoid workers unrest or resentment. This seems to be the area of expertise for MBW. The BMW was able to convince the workforce to strike a new working deal with workers union. The BMW hammered a new pay deal that reduced the evening entertainment hours for workers and make them more involved and creative in revamping the company. This way the company was able to cut cost and harness creativity on the part of the employees. BMW believe that 'Employees can make a difference' (BMW Report) Another

Political Belonging Essay Example | Topics and Well Written Essays - 2250 words

Political Belonging - Essay Example Through his work based on the sphere of Justice, Michael Wlazer provides that the essence of a given idea regarding social justice is to define spheres of distribution of a particular social good This creates a sense of distribution of certain sphere where its respective criteria of distribution does not influence the distribution of others from different spheres (Walzer, 1983, pp 20). This is a pull factor for migration of people. Subsequently, no existence of social goods will prevail as a monopolistic aspect that could otherwise trigger unnecessary social dominance. Migration trends and types is central to the organization of the social-political situation of different countries for instance, the European states have been projecting on a managed migrants policies where they allow migrants to enter their territories and settle given that they fulfill certain conditions and ways of belongings. The international rights of migrants regime has been presented as a discourse as opposed t o effective practical engagement. This results into a situation of cross-cutting violations of human rights. Indeed, human rights asserted on behalf of humanity ought to be guaranteed by the responsible authoritative political unit (Walzer, 1983, pp 62). This implies that the political body should identify with the strangers through acquittal with their rights and privileges. The advances that have been made with regard to human rights must be comprehended via a historical perspective relative to specific incidences in history.

American History Questions Essay Example | Topics and Well Written Essays - 500 words

American History Questions - Essay Example He explains that the wealthy have failed to employ the poor immigrants living in the slums a feature that enhances the problems the slum dwellers face. In Aftershocks on the other hand, Reich argues that the large inequality gap between the wealthy and the middle class stoked the credit bubble thus leading to the crisis. Reich begins his book by countering the arguments by Timothy F. Geithner, the Treasury secretary at the time that the middle class was buying too much while saving too little. Reich believes that the middle class did not make adequate amounts of money and was instead employing a number of survival techniques none of which could sustain the economic growth. The difference in the book lies in their structures with Aftershocks is a book while Riis’ is a publication of photojournalism. I disagree with Mrs. Rodgers assessment that the era of the FDR a welfare state that continues to plague the country. I believe that President Franklin D. Roosevelt employed every feature including the welfare programs to help the economy and in deed, he did. He for example authorized the utilization of about $5 million in relief programs that sought to create employment for the public. The president understood the importance of employment in enhancing the economic growth. The public assistance relief program helped cushion the public from the adverse effects of the great depression. The Works progress Administration did not only see the development of mega infrastructure at a time the country was facing the worst economic crisis but also provided the citizenry with adequate income capable of sustaining their lives thus overcome the crisis. The country has consistently employed similar strategies including the systematic bailouts in 2007 and 2008 financial crisis that helped keep th e largest corporations operational. Inequality for all has been a factual indictment for the economic condition in the United

Critically review the role of Planning Manager and assess the impact Essay

Critically review the role of Planning Manager and assess the impact on our business plan - Essay Example Since Annex House is a new bakery to be opened up in the market of Cardiff where other bakeries already exist with proper market shares and acquired base of customers, it is important for the planning manager of Annex House to identify the gaps prevailing in the market of Cardiff and try to position the new bakery house in order to fulfil this gap by catering to the unfulfilled and emerging demands of the customers in the confectionary market of Cardiff, Welsh. Deciding the proper strategies in order to ensure the competiveness, profitability and sustainability of Annex House is critical for aligning the business objectives and goals with the running of the bakery business. Also, implementing suitable strategic decisions and employing a proper strategic management and control in the business would ensure that the bakery house is enabled to meet the set objectives and goals for the business with respect to its operational, financial and other functional aspects. The strategic manageme nt process encompasses devising and incorporating the objectives and goals of the company with respect to the proper consideration of the available resources and capabilities in the business and by carefully assessing the internal as well as the external environment pertinent to the business. Developing a proper strategic management plan would help to decide the future direction of the bakery house and would also help to specify the objectives of the company, develop suitable policies and plans for achieving these organizational objectives and allocating proper resources in order to implement the decisions. This would ensure that the internal and external strengths, weaknesses, opportunities and threats of the business are evaluated in order to make key decisions regarding the strategic management of the bakery house. This would also help in ensuring the

FUTURE OF NEVADA Essay Example | Topics and Well Written Essays - 500 words

FUTURE OF NEVADA - Essay Example Las Vegas became a link to California and the Pacific. The blaze of the new trail started peeking off when railroads, dams and buildings were erected. One of Nevada's highlight is its early adherence on the concept of divorce being legislated during the 1900's. By the year 1931, the strict law was reduced only to six weeks to obtain a divorce paper. In the same year, Nevada started legalizing gambling. Subsequently, several casinos were instituted, owned by many famous and elite classes as well as some wealthy criminals. More profoundly, in the year 1967, Nevada had allowed held corporations to own casinos through legislative enactment. The industry of gambling had attracted many visitors each year, hence there is a need for luxurious accommodation. Hotels and motels were constructed to keep pace with every year's visitors and sojourners. Also residential buildings were erected for those who wanted to stay around in Las Vegas. Now Las Vegas turns into a fancy place, where everybody y ears for good fortune being sought by the gamblers. As years pass by, several casinos and gambling place was set forth in Las Vegas, as a result thereof, many visitors lush each year, many of them awe in the beautiful buildings and huge gambling sites promising for large penny. However, this event does not guarantee a bright future of Las Vegas.

Critically review the role of Planning Manager and assess the impact Essay

Critically review the role of Planning Manager and assess the impact on our business plan - Essay Example Since Annex House is a new bakery to be opened up in the market of Cardiff where other bakeries already exist with proper market shares and acquired base of customers, it is important for the planning manager of Annex House to identify the gaps prevailing in the market of Cardiff and try to position the new bakery house in order to fulfil this gap by catering to the unfulfilled and emerging demands of the customers in the confectionary market of Cardiff, Welsh. Deciding the proper strategies in order to ensure the competiveness, profitability and sustainability of Annex House is critical for aligning the business objectives and goals with the running of the bakery business. Also, implementing suitable strategic decisions and employing a proper strategic management and control in the business would ensure that the bakery house is enabled to meet the set objectives and goals for the business with respect to its operational, financial and other functional aspects. The strategic manageme nt process encompasses devising and incorporating the objectives and goals of the company with respect to the proper consideration of the available resources and capabilities in the business and by carefully assessing the internal as well as the external environment pertinent to the business. Developing a proper strategic management plan would help to decide the future direction of the bakery house and would also help to specify the objectives of the company, develop suitable policies and plans for achieving these organizational objectives and allocating proper resources in order to implement the decisions. This would ensure that the internal and external strengths, weaknesses, opportunities and threats of the business are evaluated in order to make key decisions regarding the strategic management of the bakery house. This would also help in ensuring the

Supply Chain in business organization Essay Example | Topics and Well Written Essays - 1750 words

Supply Chain in business organization - Essay Example This paper will look at the supply chain of Dell Incorporated. The rationale for choosing Dell is the recognition it gained for its efficient supply chain. The company's business model is based in five key strategies namely, rapid time to volume, products built to order, elimination of reseller markups, superior service and support, and low inventory and capital investment (Kapuscinski, et al 2004). Michael Dell, who is also regarded as the computer industry's longest tenured chief executive officer, founded Dell Computer Corporation in 1984. Later in 2003, the company changed its name to Dell, Incorporated. The company is one of the most famous manufacturers of computer worldwide, which caters to the needs of individual and corporate clients with a very unique business concept (About Dell 2004). Dell Incorporated is headquartered in Rock Round, Texas. Dell, Inc. and its subsidiaries are actively involved in the design, development, manufacture, marketing, sale, and support of a range of computer systems and services worldwide. The main business activity of Dell is in the provision of products and services to customers, which enables them to establish their information technology and Internet infrastructures. Dell offers a wide array of products and services to its clients. ... 2005). Currently, Dell is the third largest computer manufacturer in the world. During 2004, the company generated a total net income of $41, 444 million. The company also generates employment for a total of 46, 000 employees (Dell Inc. 2005).. Dell's Supply Chain Traditionally, personal computers were manufactured in large volumes, forwarded to distributors and were sold individually to customers. This supply chain became problematic as it requires a huge level of inventory and small set of configuration for customers. Dell introduced a new supply chain which rests on minimizing the costs of inventory and customization according to a client's specification. Dell employs a just-in-time inventory strategy which allows the movement of inputs only when a customer places an order. Table shows the flow of material in Dell's supply chain. The company's supply chain begins when a customer places an order through telephone or online via the company's website. Dell processes the order by undertaking a financial evaluation (credit checking) and configuration evaluations (checking the feasibility of a specific technical configuration). After passing these two evaluations, the order is forwarded to the company's manufacturing plant in Austin, Texas for assembly. Dell's plant notifies the company's suppliers and request the components needed for the customer's specification. It should be noted that Dell takes care only of the CPUs assembly while monitors are directly outsourced from other suppliers (Kapuscinski, et al 2004). Figure 1. Dell's Supply Chain Delivery of components to Dell's manufacturing plant in Texas is relatively faster than its counterparts in the industry. It is

Bill Gates had been friends since high school Essay Example for Free

Bill Gates had been friends since high school Essay Mike Basset and Bill Gates had been friends since high school. Theyd competed for 1st place all the time. Theyd spent hours together writing computer programs even before people heard in programming. They grew up together and even went to university and were joint top students. They both went in the programming business and soon each opened their own computer company Bill named his Microsoft and Mike called it Compufriek. Bill was very successful and was very famous his products all across the globe he was well know for Windows and Microsoft office. On the other hand Mike was very good but only known in the United States but still lacking behind Bill. They both got married and had children. Mikes wife Jenny was very jealous of Marry Mrs. Gates shoe always used to talk about how successful her husband is and the contacts he makes with Difrent Companys across the world. Mike is also fed up his only ambition from when he was a boy was to run the best computer company and here his best friend his standing in his way. One day Mr. Mrs. Gates invited the Bassets for a barbecue in their new mansion. It was exactly noon when the Bassets arrived at the Gates. Hello Mike said Bill, hows things going? he asked. Alright replied Mike. They sat down at a table, Bill has dismissed all the servants so they could spend some time together and do everything like the old days. I have just signed a deal with the Japanese, Worth a lot saying Bill as proud as it gets. Good I wish the best for you replied Mike but in a not meaning it sort of way. I am fed up of this hes always boasting about himself, oh I wish I was as rich and famous like Bill he was saying to himself. The day went on and they had dinner. The next day Mikes wife started to nag she kept saying how come youre not as rich as bill and youre better than him, he couldnt take it. That day he wanted to eat Chinese he went to his favorite Chinese restaurant Chin Dragon. They ate dinner and after a waitress came up to them, do you want to try our new fortune cookies some people have been very lucky and even there dreams came true she said. Well ok get us two, replied Mike Right away said the waitress. She went and came back after five minutes carrying a plate with 2 cookies. There you go, said the waitress Mike took his and snapped it in half and took the paper out. What does it say? Asked Mikes wife. Fame and fortune will come very soon, replied Mike. His wife then takes hers and snaps it in half and took her paper. Mines says your loved ones will be rich and famous! She told Mike. Can it be that my dream will finally come true? He said to himself. What does this mean? Asked Jenny. I dont know Mike replied. But lets go home Im tired and I need a rest he said. When they got home Mike couldnt stop thinking about the fortune cookies. He kept wondering was this just a coincidence that he got this in a fortune cookie, even Jenny his wife got the same thing. Can this be true can his life ambition come true? No he thought it has to be a coincidence. That night he couldnt sleep. He kept thinking if this was true what was going to bring him this fame and fortune? All hes working on at this moment is a simple hacking program for him self because of free time. His wife wakes up. She asks him why isnt he asleep. He tells her what hes thinking about and she says, I dont think your going to get fame and fortune just like thatÃ'Ž What do you mean? he replied Well, that hacking program youre working on for fun she says. Yes what about it? he replies anxiously. Is it power full? She asks. Yeah its pretty good he replies but doesnt have a clue whats all this got to do with his fortune. Why dont you access Bills files and find out what hes planning? she says quietly. You want me to betray my best friend. No forget about it he replied angrily and went to bed. The next day he gets up and goes on his computer to do a bit of work. He kept working on his hacking program until it was finished. Honey he called. Ive finished my program. Jenny walks in and congratulates him Well no you need to test it! she said. Test it? he replied. Who on? I cant try it on anyone its illegal Well test it on Bills I am sure he wont mind, you are his best friend she tells him Just see if it works properly and the switch it off Well ok he replies and starts to test it he started to input and few numbers and letters and the put search. Bills name came up on the screen. He accessed his computer. Look whats that? asked Jenny Oh it will be some of his files Ill close it now I know it works he saidÃ'Ž No Jenny said, just have a quick look, it wont hurt He sat there looking at Bill Gates files. His ambition took control of him. He spotted a file named big plan. He began looking through it. It was a massive program what was going to change the world. He froze. All his life he wanted fame and now he could get it but at his best friends cost. Jenny kept telling him to copy the file then alter it for him so he goes wrong. She called him a coward. He didnt know what to do. His wife kept nagging him. He finally surrendered to his ambition and downloaded the file to his computer and started to alter Bills file completely. Jenny kept saying how wonderful he was and encouraged him to carry on. He was finished. He worked day and night on this program until one day he had finished it. Bill rang him up that day and said that his whole life just went wrong. The program contract with the Japs he made has fallen because his program didnt work. Now he has to pay Billions of pounds in compensation and at the moment cant pay that amount so he had to sell half his company. At that moment guilt started to grow in Mikes heart. His best friends life has collapsed but his road is open. He felt very sorry for him and said he was busy. In the following week Mike made a contract with the British. He sold them Bills program for a 30 billion contract he got 50% of the shares. His name was known all across the globe and his program sold very fast. But now he was feeling very guilty hes now the famous rich and famous one while his friend was under debt. In those weeks Bill didnt even find out about Mike he was to busy sorting out his problem. He went and says the program a computer competition. He was absolutely stunned when it had looked just like the one he made. He gets a bit suspicious and goes to Mikes home straight away. When he got there he didnt even say hello to Mike the first thing he said was that program of yours when did you start making it? Mike hesitated a bit knowing Bills suspicion he replies oh Ive been on this special project for a long time, Its been a secret Bill talked to him about it and went back home. Mike was feeling awful he probably just lost his best friend. His guilt grew more and more over the days past. He didnt hear from Bill for a while now and was really scared. What he didnt know was at this time Bill was trying to see if anyone had hacked is computer. He knew that it couldnt be just anyone because his computer was protected with extra security. Bill spent hours trying to track down the thief. One day when Bill was on his computer he was going through a list of who opened the computer and when he say a weird number. He tried to find out what it meant but couldnt. Meanwhile Mike was not leading a happy life. He was rich and famous. Didnt even see his wife, she was always out and about. He couldnt go out and show his face to the public they would just give him credit for the new program and that would make things worse. One week later something very unexpected happened when Mike was at home. The F. B. I came knocking at his door. Can I help you? he asked Would you please come with us? they replied. What seems to be the matter? Mike asked knowing he was caught. You are under arrest for hacking into someones computer and steeling ideas and programs. They replied in a disappointed tone of voice. At that moment he knew his life was over his ambition just destroyed his life. He went quietly with them. As stepping out of their car and going towards the police station he says Bill. Im sorry, he said to him. From all the people I didnt want to think it was you he replied in a disappointed way. Mike walked off with the agents and into the station. He was sentenced to 15 years in prison. All of the money from the program went to Bill Gates and he got all the credit. He managed to by back all his company and start dominating the computer world once again. Mike was finished he would never write another computer program again. Bills life returned to normal except for one thing he had no best friend beside him.

Determination of Stomatal Index

Determination of Stomatal Index The Plant material of Viscum capitellatum Smith. parasitism on Dendrophthoe falcata which is itself parasitic on M. indica was collected from Amba Ghat, Kolhapur, Western Ghat region of Maharashtra from India in November 2009. The collection are lies [Latitude 16o 58 0.59N and Longitude 73 ° 48 36.61E at altitude 1100m]. The plant specimen (Voucher no. 550) was authenticated by Dr. Vinay Raole, Reader, Department of Botany, M.S. University, Baroda, India. Pharmacognostical Study Macroscopical Study[68] It includes the shape, size, colour, texture, surface and odour of the drug in crude or powered form and often sufficient to enable to identify the whole drugs. Microscopical Study Histochemistry It gives the idea about the colour reaction of specific chemical reagent towards plant tissues [68]. Microscopical images are given in Figure no. 2. Quantitative Microscopy [66-69] Transverse sections of scale and stems were obtained by means of a microtome and stained with different staining reagents as per standard procedures [66, 70-71]. All observations were performed using Motic Digital Photomicroscope. Histological study of leaves and stem were performed by reported method [69]. Leaves were boiled in a 5% aqueous solution of NaOH for 5 min while stems were boiled with 10% aqueous solution of NaOH for 10 min. After cooling and washing with water, pieces were treated with a 25% aqueous solution of chromic acid for 30 min at room temperature. Washed pieces of both leaf and stem were pressed in between two slides and slides coves. Determination of Stomatal Number The average number of stomata per square millimeter of epidermis is termed the stomatal number. Determination of Stomatal Index The percentage proportional to the ultimate divisions of the epidermis of a leaf, which has been converted into stomata, is termed the stomatal index. SI = S ÃÆ'- 100 E + S Where SI = Stomatal index, S = number of stomata per unit area and E = number of ordinary epidermal cells in the same unit area. Procedure [68] Pieces of leaf between margin or midrib was cleared and mounted, and the lower surface examined by means of a microscope with a 4mm objective and an eyepiece containing a 5mm square micrometer disc. Counts were made of the numbers of the epidermal cells and of stomata within a square grid, a cell being counted if at least half of its area lies within the grid. The stomata index was determined for both leaf surfaces. Results pertaining to quantitative microscopical study are given in table no. 8. Analytical Study Ash Value 1.1 Total ash Total ash gives the idea about the residue obtained after ignition. It consist of physiological ash obtain by ignition of plant tissues and non physiological ash obtain by ignition of extraneous matter adhering to the surface of Plant. 2 gm of accurately weighed air dried powdered drug was taken in silica crucible. This silica crucible with drug material was kept in muffle furnace and ignited at temperature 4500C. The material was heated till the white coloured ash and constant weight is obtained. The procedure was performed in triplicate. Result is given in table No. 9. The total ash was calculated by subtracting the weight of crucible with ash of drug after ignition from weight of crucible with drug powder before ignition. Percentage of total ash was calculated with reference to air-dried drug. Acid insoluble ash Acid insoluble ash gives the idea about the presence of inorganic material such as calcium oxalate present in plant material. The ash obtained in the total ash method was boiled with 25 ml of 2N hydrochloric acid for 5 min. Insoluble matter was collected on ash less filter paper (Whatman paper) and washed with hot water. The material retained on filter paper and along with filter paper, was further ignited and weighed. Percentage of acid insoluble ash was calculated with reference to air dried material. Result is given in table No. 9. Water soluble ash The ash obtained from total ash was boiled with 25 ml water for 5 min. All insoluble matter was collected on ash less filter paper, washed with hot water and ignited for 15 min at the temperature not exceeding 4500C. The percentage of water soluble ash was calculated by subtracting weight of insoluble matter from weight of total ash. The difference between weights represents water soluble ash. Percentage of water soluble ash was calculated with reference to air dried drug. Result is given in table No. 9. Extractive Value Extraction by cold maceration It is the process of extraction of crude drugs with solvents with several daily shakings or stirring at room temperature.1 kg of powdered plant was extracted with 5 lit of methanol by cold maceration method. The extract was concentrated on rotary vacuum evaporator (Roteva Equitron, Mumbai) and further dried in vacuum dryer [73]. Successive extraction by using Soxhlet apparatus Weighed accurately 200gm of dried, powered crude drug and kept in a filter paper cover which was already placed in thimble. Then the solvent was slowly poured onto it. The solvent from thimble goes to lower round bottom flask via siphon tube due to the siphoning or syphon cycle. Such 2-3 cycles of solvent were performed and then drug powder was kept for 12 hours with solvent for imbibitions. After 12 hours imbibitions, solvent from flask heated to form vapors. Due to heat the solvent from RBF gets converted into its vapors, and then these vapors pass via side tube into the condenser where it gets condensed. This solvent dripped again on to drug material, which was placed in thimble. This process was continued till thimble gets filled with solvent and when level of solvent reaches to syphon tube, pulling of whole solvent into the flask is taken place. All this events repeated several times and drug material gets extracted continuously with fresh solvent. This process was performed for 3 days and when syphon solution showed negative test for phytoconstituents, extraction was completed. Then the heating was stopped and the mixture was collected and cooled. Then this mixture was filtered and concentrated by using rotary flash vacuum evaporator. The extract was dried in vacuum dryer and was stored in freeze. Then this marc obtained after pet ether extraction and subjected again to extraction by following solvents (Table 10) [73]. Moisture content by Loss on Drying 2 g of air powdered drug was placed in a silica crucible. Before that, crucible was cleaned and dried and weight of empty crucible was taken. The powder was spread in a thin uniform layer. The crucible was then placed in the oven at 1050C. The powder was dried for 4 h and cooled in a desiccator to room temperature and weight of the cooled crucible plus powder was noted. Result is given in table no. 9. Analysis of inorganic constituents (Elemental analysis) Ash of drug material was prepared and adds 50% v/v HCl or 50% v/v HNO3 to ash. Keep it for 1 hour. Filtered and with the filtrate performed the test as per method reported [74]. The results of analysis of inorganic constituents are given in (Table 11). Test for calcium a) Add dil. NH4OH and saturated ammonium oxalate solution to filtrate. White ppt of calcium oxalate forms which is soluble in HCl. Calcium present. b) Add ammonium carbonate to filtrate. White ppt which is insoluble in NH4Cl. Calcium present. Tests for iron a) Add 2% potassium ferricyanide to filtrate. Dark blue coloration. Iron present. b) To filtrate, add 5% ammonium thiocyanate. Blood red color. Iron present. c) To filtrate, add dil. HCl and sol. of KMnO4. Pink color. Iron present. Tests for magnesium a) To filtrate add NaOH. White ppt. Magnesium present. b) To filtrate add (NH4)2CO3. White ppt, redissolve in NH4Cl. Magnesium present. Tests for potassium a) Add sodium cobalt nitrite to filtrate. Yellow ppt. Potassium present. b) Flame test. Violet color to flame. Potassium present. Tests for sodium a) Add uranyl zinc acetate to filtrate, shake well. Yellow crystalline ppt. Sodium present. Tests for carbonate a) Add HgCl2 to filtrate. Brownish red ppt. Carbonate present. b) Add dil. Acid to the filtrate. Effervescence of CO2 Carbonate present. c) Add MgSO4 to filtrate. White ppt. Carbonate present. Tests for Sulphate a) Add BaCl2 to filtrate. White crystalline ppt Sulphate present. b) Add filtrate to lead acetate sol. White ppt. Sulphate present. Tests for phosphate a) Add HNO3 and ammonium molybdate to filtrate, heat 10 min. cool. b) Add silver ammonium- nitrate to filtrate Yellow crystalline ppt. Light yellow ppt Phosphate present. Phosphate present. Tests for chloride a) Add AgNO3 to filtrate. b) To filtrate, add manganese dioxide and H2SO4 White curd ppt, soluble in dil. NH3. Odour of chlorine Chloride present. Chloride present. Tests for nitrate a) Add water to filtrate, add H2SO4 from side of test tube. b) Add H2SO4 and copper to filtrate, warm Brown color at junction of two liquid Liberation of red fumes Nitrate present. Nitrate present. Determination of Type of Starch Grains The shape of starch grains present was determined according to the reported method [68]. Size of starch grains were measured with the help of calibrated Photomicroscope using Motic software. Starch grains were identified by staining with Iodine solution. The Motic digital Photomicroscope was calibrated with images obtained with various magnifications (10x, 40x and 100x) by using standard slide in 1.3 software. The images obtained in triplicate and average figures calculated from 20 readings in each parameter (Table no. 12). Crude Fiber Content Pre-weighed dried powder material was extracted with Petroleum ether (b.p. 40- 600C) using soxhlet apparatus for 8 h. The marc obtained after extraction was utilized for determination of Crude Fiber Content. Crude fiber was investigated by acid-base digestion with H2SO4 (1.25%) and of NaOH (1.25%) solution. The marc after extraction was taken into a 500ml beaker and 200ml of boiling H2SO4 added. The content was boiled for 30 minutes, cooled, filtered and the residue washed three times with 50ml of boiling water. The washed residue was further boiled in 200ml of NaOH for 30 minutes. The digest was filtered to obtain residue. This was washed three times with 50ml of boiling water and lastly with 25ml of ethanol. The washed residue was dried in an oven at 1250C to constant weight and cooled in dessicator. The residue was scraped into a pre-weighed porcelain crucible, weighed, ashed at 5500C for 2 hours, cooled in a dessicator and weighed. Crude fiber content was expressed as percentage loss in weight on ignition. Result is given in table No. 13. Phyto-chemical Analysis Extracts Petroleum ether, benzene, chloroform, acetone and methanol extract obtained by successive extraction method and aqueous extract by maceration method [68, 95]. Qualitative analysis All the extracts were subjected to proximate chemical analysis and its result is given in table no. 14. Tests for Acidic compounds: a) To the test solution add sodium bi-carbonate b) Test solution treated with warm water and filter. Test the filtrate with litmus paper. Tests for Alkaloids: a) Dragendorffs Test: Test solution treated with Dragendorffs reagent (potassium bismuth iodide) b) Mayers Test: Test solution treated with Mayers reagent (Potassium mercuric iodide). c) Wagners Test: Test solution treated with Wagners reagent (Iodine in potassium iodide). d) Hagers Test: To the test solution add gives with Hagers reagent (Saturated picric acid solution). e) Tannic acid test: Test solution treated with Tannic acid solution. f) Picrolonic acid test: Test solution treated with Picrolonic acid. Test for amino acids: a) Millions Test: Test solution treated with Millions reagent and heated on a water bath. b) Ninhydrin Test: Test solution boiled with Ninhydrin reagent. Test for Carbohydrates: a) Molischs Test: To the test solution add with few drops of Molischs reagent (Alcoholicà ¯Ã‚ Ã‚ ¡-naphthol) and 2ml of conc. sulphuric acid is added slowly from the sides of the test tube. b) Barfords Test: Test solution heated with Barfords reagent on water bath. c) Selivanoffs test (Test for Ketones): To the test solution add crystals of resorcinol and equal volumes of concentrated hydrochloric acid and heat on a water bath. d) Test for pentose: To the test solution add equal volumes of hydrochloric acid containing small amount of Phloroglucinol and heat. e) Osazone formation test: Heat the test solution with the solution of phenyl hydrazine hydrochloride, sodium acetate, and acetic acid. Test for Flavonoids: a) Shinoda Test: Test solution treated with fragments of magnesium ribbon and conc. Hydrochloric acid. b) Alkaline Reagent Test: Test solution treated with sodium hydroxide solution c) Zinc-Hydrochloride test: Treat test solution with zinc dust and few drops of HCL Test for glycosides: General test: Extract 200 mg of drug with 5 ml of dilute sulphuric acid by warming on a water bath, filter it, and neutralize the acid extract with 5 % solution of sodium hydroxide. Add 0.1 ml of Fehlings solution A and B until it becomes alkaline (test with pH paper) and heat on water bath for 2 minutes. Test B: Repeat Test A procedure by using 5 ml of water instead of dilute sulphuric acid. Note the quantity of red precipitate formed. Chemical tests for specific glycosides: Tests for Anthraquinone glycosides: a) Borntragers test: Boil the test material with 1ml of sulphuric acid for 5minutes. Filter while hot. Cool the filtrate; shake with equal volume of dichloromethane or chloroform. Separate the lower layer of dichloromethane or chloroform; shake it with half of its volume of dilute ammonia. b) Modified Borntragers test: Boil 200 mg of test material with 2ml of sulphuric acid. Treat with 2 ml of 5 % aqueous ferric chloride solution (freshly prepared) for 5 minutes, shake it with equal volume of chloroform and continue the test as above. c) Test for hydroxy anthraquinones: treat the sample with potassium hydroxide solution. Tests for cardiac glycosides: a) Keddes test: Extract the drug with chloroform, evaporate to dryness. Add one drop of 90 % alcohol and 2 drops of 2 % sodium hydroxide solution. b) Keller-Killiani Test: (Test for deoxy sugars) Extract the drug with chloroform and evaporate it to dryness. Add 0.4 ml of glacial acetic acid containing ferric chloride, add carefully 0.5 ml of conc. sulphuric acid by the side of test tube. c) Raymonds number: treat the test solution with hot methanolic alkali. d) Baljets Test: The test solution treated with sodium picrate or picric acid. e) Legals Test: Test solution treated with pyridine [made alkaline by adding sodium nitroprusside solution]. f) Tests for coumarins glycosides: Place small amount of sample in test tube and covered it with a filter paper, moistened with dilute sodium hydroxide solution. Placed the covered test tube on water bath for several minutes. Remove the paper and expose it to ultraviolet (UV) light. Cynogentic glycosides: Place 200 mg of drug in conical flask and moisten with few drops of water.( Flask should be completely dry because hydrogen cyanide produced will dissolve in the water rather than come off as gas to react with paper) moisten a piece of picric acid paper with 5% aqueous sodium carbonate solution and suspended in neck of flask. Warm gently at about 37oC. Observe the change in color. Saponin glycosides: Froth test: Place 2 ml solution of drug in water in a test tube, shake well. Tests for steroids and triterpenoids: a) Liebermann Burchard Test: Treat the extract with few drops of acetic anhydride, boil and cool, add conc. sulphuric acid from the sides of test tube. b) Salkowski test: Treat the extract with few drops of conc. sulphuric acid. c) Sulfur powder test: Add small amount of sulfur powder to the test solution. d) Tests for inulin: To the test solution add the solution of à ¯Ã‚ Ã‚ ¡-naphthol and sulphuric acid. e) Tests for Lignin: Treat the sample with hydrochloric acid and Phloroglucinol. Tests for Mucilage: Treat the sample with thionine solution. After 15 min wash with alcohol Tests for tannins: a) Ferric-Chloride Test: Treat test solution with few drops of ferric chloride solution. b) Gelatin test: To the test solution add 1 % gelatin solution containing 10 % sodium chloride. Tests for proteins: a) Heat test: Heat the test solution in boiling water bath. b) Biuret Test: Test solution treated with Biuret reagent (40% sodium hydroxide and dilute copper sulfate solution). c) Xanthoproteic test: To the test solution, add 1 ml of conc. nitric acid and boil yellow precipitate is formed. After cooling it, add 40 % sodium hydroxide solution. d) Test for starch: To the test solution, add weak aqueous iodine solution. Blue color indicates presence of starch, which disappears on heating and reappears on cooling. Effervescence produces Litmus paper turns blue Gives reddish brown colored precipitate Gives cream colored precipitate Gives reddish brown colored precipitate Gives yellow colored precipitate Gives buff colored precipitate Gives yellow colored precipitate White colored precipitate Gives violet color Purple to violet ring appears at the junction of two liquids If red cupric oxide is formed Rose color is produced Red color produced. Yellow crystals formed. Observe under microscope. Shows pink scarlet, crimson red or occasionally green to blue color after few minutes. Shows increase in the intensity of yellow color on addition of few drops of dilute acid. Shows red color after few minutes. Red Precipitate formed compared with precipitate of test A A rose pink to red color is produced in ammonical layer. A rose pink to red color is produced in ammonical layer. Red color produced Purple color is produced. Acetic acid layer shows blue colour. Violet colour produced Gives yellow to orange color Gives blood red color Paper shows green fluorescence. Reddish purple color Stable froth (foam) formed Brown ring is formed at the junction of two layers, If upper layer turns green If upper layer turns deep red Red color at lower layer Yellow color at lower layer It sinks at the bottom Brownish red color formed Pink color formed Mucilage turns violet red. Gives dark blue color Green color appears Precipitate formed Proteins gets coagulated Gives violet color Orange color formed Blue color, which disappears on heating and reappears on cooling Acidic compounds present Acidic compounds present Alkaloids present Alkaloids present Alkaloids present Alkaloids present Alkaloids present Alkaloids present Amino acids present Amino acids present Carbohydrates present Monosaccharides are present. Carbohydrates present Carbohydrates present Carbohydrates present Flavonoids present Flavonoids present Flavonoids present If the precipitate in Test A is greater than in Test B then glycoside may be present. Anthraquinone glycosides present Anthraquinone glycosides present Hydroxy anthraquinones present Cardiac glycosides present Cardiac glycosides present Cardiac glycosides present Cardiac glycosides present Cardiac glycosides present Coumarins glycosides present Cynogentic glycosides present Saponin glycosides Present Steroids present Triterpenoids present Steroids present Triterpenoids present Steroids present Inulin Present Lignin Present Mucilage present Hydrolysable tannins Condensed tannins Tannins present Proteins present Proteins present Proteins present Starch present Floroscence Analysis of various extracts Petroleum ether, Benzene, Chloroform, Acetone, Methanol and Aqueous extracts were screened for fluorescence characteristic. The observation pertaining to their colour in day light and under ultra-violet light were noticed and represented in table. Many substances for example quinine in solution in dilute sulphuric acid when suitably illuminated emit light of a different wavelength or colour from that which falls on them. This emitted light (fluorescence) ceases when the exciting light is removed [68].Results given in Table No. 15. HPLC Analysis of sample drug The chromatographic pattern of plant was obtained as per report with some modifications for which the HPLC conditions are as follows. Extract: The methanol extract diluted with HPLC grade methanol and filtered through whatman filter paper and used for analysis Instrument: Shimadzu LC-20AT with UV/visible detector Stationary Phase: Bonda- pack C-18 column with 250ÃÆ'-4mm Mobile Phase: Methanol (80): Water (20) Detection wave length: 350 nm Flow Rate: 2 ml/min. HPLC Chromatogram is given in Fig. 3 and its retention time is given in Table no. 16 HPTLC Analysis of sample drug The chromatographic pattern of plant was obtained as per report with some modifications for which the HPTLC conditions are as follows. Extract: Methanolic Extract Instrument: HPTLC (Camag, Switzerland) Stationary Phase: pre-coated silica gel plates Mobile Phase: Ethyl acetate: Formic acid: Glacial acetic acid: water (100:05:10:20) Spraying Reagent: Natural Product Reagent (NP reagent) Detection: 365 nm. HPTLC Chromatogram is given in Fig. 4 and its retention time is given in Table no. 17. Isolation and characterization of chemical principle Compound I The methanol extract was dissolved in water and partitioned with ethyl acetate and n- butanol. The ethyl acetate fraction was subjected to column chromatography for isolation of compounds. Column chromatography: The separation of extract constituents was done by column chromatography. The clean and dried glass column was used. The silica gel for column chromatography (#60-120) was activated at 1100c.The column was filled with silica gel and mobile phase without formation of any air bubbles. The silica gel was then allowed to stabilize in the column. Mixture of two or three compounds was isolated from the ethyl acetate fraction of methanol extract of the plant with following experimental conditions [73]. Height of column: 20 cm Diameter of column: 3.5 cm. Stationary phase: Silica gel (#60-120). Mobile phase: Benzene† Ã¢â‚¬â„¢ Chloroform † Ã¢â‚¬â„¢ Ethyl acetate† Ã¢â‚¬â„¢ Methanol with variant Proportions Elution: Gradient elution. Fraction quantity: 25 ml Preparative TLC: 20 X 20 glass plates were coated with the thick layer of silica gel or any other adsorbent material. The plates were then activated at 1100c.The sample-containing mixture of two or more compounds were applied in the form of thin band on the plate. The plate was then developed. The different bands separated on the plate were scratched and recovered with methanol. Purity of dried sample was checked by TLC method. One single compound was isolated with the help of preparative chromatography from fractions 54- 58. The compound is given for spectral analysis. FTIR spectra, Mass spectra and 1HNMR are given in fig. no. 5, 6 and 7 respectively. The spectral data of FTIR and 1HNMR are given in Table no. 18 and 19 respectively. The assumed structure of the compound (Quercetin) is given in Fig. No. 8. Compound II Petroleum ether extract obtained is processed for separation of the unsaponifiable and saponifiable matter. Extract is allowed to saponify using alcoholic KOH with reflux and then it is extracted with solvent ether for separation of unsaponifiable matter. The aqueous phase is acidified with concentrated H2SO4 and then again extracted with the solvent ether for separation of the saponifiable matter [73]. Fractionation of unsaponifiable matter Experimental: Height of column: 25 cm Diameter of column: 3.5 cm. Stationary phase: Silica gel for column chromatography (#60-120). Mobile phase: Benzene† Ã¢â‚¬â„¢ Ethyl acetate Elution: Gradient elution. Fraction quantity: 30 ml Fractions No. 24-27 were subjected for thin layer chromatography with following experimental conditions. Stationary phase: Silica gel H Mobile phase: Ethyl acetate: Benzene (1: 9) Detection: Vanilin-sulphuric acid reagent Identification: Whitish Purple colour Fraction was concentrated and single band was applied. After plate development; developed band was scraped (Rf. 0.62). After separation of single compound from the silica, it is dried. This sample was further given for spectroscopic analysis. FTIR spectra, Mass spectra and 1HNMR are given in fig. no. 9, 10 and 11 respectively. The spectral data of FTIR and 1HNMR are given in Table no. 20 and 21 respectively. The assumed structure of the compound (Quercetin) is given in Fig. No. 12. Biochemical Estimations a) Estimation of Total carbohydrate content The estimation of carbohydrate was done using the method acid base digestion. Principle: In hot acidic media glucose is converted to hydroxy methyl furfural by dehydration. This forms a green colour product with phenol. Procedure: 100mg of the aqueous extract was taken and it was hydrolyzed by keeping it on water bath for 3 hours with 5 ml of HCl (2.5N) and cooled at room temperature. Neutralized it with sodium carbonate and volume was made up to 100 ml and from this centrifuge 10 ml of the solution. Then 0.2, 0.4, 0.6, 0.8 and 1ml of working standard was pipetted out into a series of test tube and in separate test tubes 0.1 and 0.2 ml of sample solution was pipetted out and the volume was make up to 1ml with water. The blank was prepared with 1 ml distilled water. Then 1ml phenol solution and 5ml of sulphuric acid (96%) was added to each test tube and shaken well. After 10 min the test tube was placed in water bath at 25-30à ¯Ã¢â‚¬Å¡Ã‚ °C for 20 min. The absorbance was read at 490 nm. And the amount of total carbohydrate present was calculated in the sample using standard graph. Result pertaining to Total carbohydrate content is given in Table no. 22 and Calibration curve of standard glucose dilutions are gi ven in Fig. No. 13. Estimation of Bitterness value The bitterness value of plant material was compared with diluted solution of Quinine hydrochloride. Preparation of Solutions Preparation of Quinine hydrochloride solution The stock solution of 100 µg/ml was prepared from which a series of dilutions 42, 44, 46, 48, 50, 52, 54, 56 and 58  µg/ml were prepared. Preparation of Sample Preparation Form the stack solution of 1000  µg/ml, 100, 200, 300 and 400 µg/ml dilutions were prepared. Method Tasted all the dilutions of sample and Quinine sulphate by taking the solution in mouth and swirled it for 30 secs in mouth mainly near to the tongue. After tasting each dilution the mouth wash rinsed thoroughly with drinking water and taken the interval of 10 mins. Until the bitter sensation of previous dilution was no more remain. Then compared the dilution of sample which produced the same bitterness equivalent to the dilution of Quinine sulphate. Then bitterness value was calculated according to following formula. Bitterness value in units per gram = 2000 ÃÆ'- A B ÃÆ'- C Where A= quantity of Quinine sulphate (mg) having higher bitterness B= the concentration of stock solution (mg/ml) C= Volume of sample in ml having higher bitterness Result pertaining to estimation of bitterness value is given in Table no. 22 Total Phenolic content The total phenolic content of methanol extract of V. capitellatum Smith. (VCM) was estimated using Folin-Ciocalteu reagent. In this method, the blue colour formed due to the polyphenol was measured at 760 nm using UV spectrophotometer. Chemicals Folin- Ciocalteu reagent (Merck Co.) Gallic acid (Sigma Ltd., USA) Sodium carbonate (SISCO Research Laboratory Pvt. Ltd., Mumbai, India) Reagent preparation Folin-Ciocalteu (phenol) reagent The reagent was prepared by diluting 1ml with 5ml of distilled water. Sodium carbonate 15% solution was prepared in distilled water. Gallic acid solution The stock solution was prepared by dissolving 1mg gallic acid in 10ml of water from which different concentrations (20-100 µg/ml) were prepared. Sample preparation Sample solution was prepared by dissolving 10 mg of the extract in 100 ml of methanol to give (100  µg/ml) solution. Procedure 0.1ml of extract was mixed with the 0.2ml of Folin-Ciocalteu reagent, 2 ml water and 1 ml of sodium carbonate solution, and absorbance was measured at 760 nm after 10 min incubation at 50 0C. The total phenolic was expressed as  µg gallic acid equivalent. Result pertaining to Total phenolic content is given in Table no. 22 and Calibration curve of standard gallic acid dilutions are given in Fig. No. 14. Total Flavonoid Content Total flavonoid content of VCM was determined using method reported [79].

Operation Iraqi Freedom Essay -- International Politics

OPERATION IRAQI FREEDOM Introduction On March 20, 2003, the combined military forces of the United States and Britain crossed the southern border of Iraq and Kuwait with the intent of capitulating the government of Saddam Hussein. Over the course of 21 days, the joint task force moved quickly and decisively to seize major objective cities along the road to Baghdad using aviation, armor, artillery, and infantry. Following the overwhelming success of the primary combat operations of the invasion, stability and support systems proved insufficient as sectarian violence and other criminal activity among the local population of Iraq increased. History In ancient times, Iraq was known by the Greek term Mesopotamia, or the land between two rivers. These two rivers, the Tigris and Euphrates, formed what was known as the â€Å"Fertile Crescent.† The vast stretch of low level land retained rain and flood water, making the soil exceptional for farming, thus it is said to be the cradle of civilization. It was home to the Sumerian Empire, beginning around 4000BC, long before Egypt, Greece, or Rome were known to have sophisticated societies. Agriculture, mathematics, literature, and the earliest forms of government were all established in this region. (1) Conflict has also been a significant part of Iraqi history since the Akkadian wars of 2340 BC. The rise of the Babylonian dynasty in 1700 BC gave way to the Assyrian dynasty in 1340 BC. The Assyrians were eventually overthrown in the seventh century BC by the Persian Empire of Alexander the Great. (2) The Arabs conquered the region in the early expansion of Islam in the eighth century AD, followed by the Mongol invasion in 1258. The last of the great dynasties to rule th... ...raq. References 1. Arabic-Media.com (Arabic Media) Site 1997-2011, http://arabic-media.com/iraq_history.htm 2. CRS Report for Congress, 17 February, 1998, http://www.au.af.mil/au/awc/awcgate/crs/98-129.pdf 3. UN Security Council Resolution 687, 8 April 1991, http://www.casi.org.uk/info/undocs/gopher/s91/4 4. UN Security Council Resolution 1441, S/RES/1441, 8 November 2002, PP 3, http://www.un.org/Depts/unmovic/documents/1441.pdf 5. Gordon, Micheal, R., Cobra II; The Inside Story of the Invasion and Occupation of Iraq, Pantheon Books, New York, 2006 6. Keegan, John, The Iraq War, Alfred A. Knopf, 2004 7. Purdum, Todd, S., and the staff of the New York Times, A Time of Our Choosing; America’s War in Iraq, Times Books, 2003 8. Trainor, Bernard, E., Cobra II; The Inside Story of the Invasion and Occupation of Iraq, Pantheon Books, New York, 2006

Chicken Run

What are the roles of professional accountants in relation to their compliance to the 3yLaws of the Malaysian Institute of Accountants as in this case? Integrity Integrity means that the auditor must always carry out their auditing duties and responsibilities with the highest level and sense of integrity. Their work must be performed with diligence, responsibility, and complete sincere truthfulness. The auditor should not involve themselves in any illegal activities that can bring down their reputation.In this case, professional accountants should always check the inancial statement of the company so that the Information In the financial statement has fairly presented. Objectivity Objectivity means that an auditor must be independent in appearance and in fact, and also to be unbiased and Impartial. For an auditor to be Independent, they should not have any financial nor managerial relationship with anyone or anything that has to do with the company being audited. In this case, the pr ofessional accountants have to be objectivity In evaluating the going concern Issue.They have to Investigate he relationship between Encik Selamat and Encik Azrnan. They should ask Encik Selamatto proceed to the legal suits against Cold Gold Sdn. Bhd. Professional competence and due care Competence and due care means that avoid from conflicts of interest. A conflict of interest may exist when there Is a significant relationship with a person, entity, product or services that could be viewed as impairing the members' objectives. Professional member should understand well about the business environment of EPM so that they can make sure that the company Is free from conflicts of Interest. Chicken Run What are the roles of professional accountants in relation to their compliance to the 3yLaws of the Malaysian Institute of Accountants as in this case? Integrity Integrity means that the auditor must always carry out their auditing duties and responsibilities with the highest level and sense of integrity. Their work must be performed with diligence, responsibility, and complete sincere truthfulness. The auditor should not involve themselves in any illegal activities that can bring down their reputation.In this case, professional accountants should always check the inancial statement of the company so that the Information In the financial statement has fairly presented. Objectivity Objectivity means that an auditor must be independent in appearance and in fact, and also to be unbiased and Impartial. For an auditor to be Independent, they should not have any financial nor managerial relationship with anyone or anything that has to do with the company being audited. In this case, the pr ofessional accountants have to be objectivity In evaluating the going concern Issue.They have to Investigate he relationship between Encik Selamat and Encik Azrnan. They should ask Encik Selamatto proceed to the legal suits against Cold Gold Sdn. Bhd. Professional competence and due care Competence and due care means that avoid from conflicts of interest. A conflict of interest may exist when there Is a significant relationship with a person, entity, product or services that could be viewed as impairing the members' objectives. Professional member should understand well about the business environment of EPM so that they can make sure that the company Is free from conflicts of Interest. Chicken Run 1. INTRODUCTION 1. 1 Case Background This case is about the Small medium enterprises, Excel Poultry & Meat Sdn Bhd (EPM) that face management, production, financial and internal control problems. Besides that, In this case also show conflict of interest between General Manager of EPM, En Selamat with the main debtors. The lack of internal control causes bad financial performance since 2008. Other than that, this case also shows the external factors for the production process that cause â€Å"chicken run† crisis.Our responsibility is to give the solutions to EPM for face their problems. SMEs is the most important for Malaysian economic growth, so for that purpose we need make sure our SMEs had the excellent management in their financial and internal control. 2. Company Background Excel Poultry & Meat Sdn Bhd (EPM) was establish in 1998 as Small and medium sized enterprise (SME). Their Core business is chicken farming and supplying to various outlets in Malaysia such as hypermar kets and restaurants. Currently, they have more than 200 employees.EPM aso knowed as Top 5 chicken supplier in mid-tier producers in the country. 3. Definition of SMEs. Malaysia adopted a common definition of SMEs to facilitate identification of SMEs in the various sectors and subsectors. This has facilitated the Government to formulate effective development policies, support programmers’ as well as provision of technical and financial assistance. An enterprise is considered an SME in each of the respective sectors based on the Annual Sales Turnover or Number of Full- Time Employees.SMEs were divided into two categories. First category is manufacturing, manufacturing-related services, and agro-based industries. Small and medium enterprises in this industries have full-time employees not exceeding 150 OR with annual sales turnover not exceeding RM 25 million. Second category is services, primary agriculture, and information & communication technology (ICT) sectors. Small and m edium enterprise in this sectors have full-time employees not exceeding 50 OR with annual sales turnover not exceeding RM 5 million (SMEs. Corp, 2012).Table 1: Definition of SMEs |Type/ Size |Micro-enterprises |Small enterprise |Medium enterprise | |Manufacturing, |Sale turnover of less than RM |Sales turnover between RM 250,000 and|Sales turnover between RM 10 million | |Manufacturing- |250,000 OR full time employees |less than RM 10 Million OR full time |and RM 25 million OR full time | |Related Services and |less than 5 |employees between 5 and 50 |employees between 51 and 150. |Agro-based industries | | | | |Services, Primary |Sales turnover of less than RM |Sales turnover between RM 200,000 and|Sales turnover between RM 1 million and| |Agriculture and |200,000 OR full time employees |less than RM 1 million OR full time |RM 5 million OR full time employees | |Information & Communication |less than 5 |employees between 5 and 19. |between 20 and 25. |Technology (ICT) | | | | (Sour ces: SME Corp. Malaysia) Table 1 above shows the summary of defining Malaysian SMEs. 2. 0 ISSUES AND PROBLEMS There are many problems that can be detected in Excel Poultry & Meat Sdn Bhd (EPM). The main issue is a lack of internal control. There is no segregation of duties among EPM staff. This situation can be seen when Munir, the former staff at the finance department, collects the payment from client but he does not disclosed the payment receipt to the account department.Next, the issue is conflict of interest. The situation can be seen on the company’s General Manager, Encik Selamat has close relationship with one of the executive directors of Cold Gold Sdn. Bhd. , Encik Azman. This relationship has enabled Cold Gold to extend its credit limit with authorization from Encik Selamat and not the Credit Controller (Ms. Choy). Encik Selamat also has personal interest in the deal with Cold Gold Sdn. Bhd. The deal was if Encik Selamat extended the credit limit of Cold Gold Sdn. Bhd. , he will personally benefit from the deal.Encik Selamat did not disclose this matter to the Board. Besides that, the issue is the increasing of production cost. Since 2008, the company has been facing the problem of increased chicken feed cost which has risen from RM54. 50 to RM88; the increase is more than 50%. The increase in feeding cost has ultimately increased the company’s production cost to about 56. 5% the increase of feeding cost has affected the whole industry. Thus, Federation of Livestock Farmers’ Associations of Malaysia (FLFAM) has called for higher chicken prices in order to protect producer’s earnings in the face of feed cost hike.However, members of the FLFAM had seen a drop in demand of the chicken. On top of that, the event of the feed cost hike discovered that the company has systematically low operating cash. In the situation, the company resorted to borrow short-term loans from the bank in order to meet operating obligations. This in turn increased its financial obligations in terms of interest payments plus principal. Then, there is also issue on the shortage of chicken supply in market. Since the feed cost hike, the company has cut down the production of chicken in market.While at the same time, the demand of chicken from hypermarket, flea market and individual become high. The ceiling price that control by government also contributed to this problem. Another problem discovered is that in EPM’s books, a retailer, Mr. Siva’s account had outstanding balance. This was contrast with the books of Mr. Siva, where he claimed to have paid all outstanding balance and the cash payments had been made to Encik Munir. This can show that the company has lack of management on account receivables.Last but not least, Encik Selamat has influence in the company make the small and medium enterprise look alike a sole proprietor to him. Every decision making by Encik Selamat is totally agree by the other staff. The le adership style of Encik Selamat also need to consideration in the company operation. FINANCIAL RATIO ANALYSIS | |2006 |2007 |2008 | |Current ratio |0. 85 |0. 59 |0. 4 | |Net profit margin |4. 02% |(0. 35)% |(1. 05)% | |Return on asset |14% |(1. 07)% |(2. 76)% | GRAPH [pic] [pic] Based on the graph above, the company faced a decreased in net profit within three years of its operation in year 2006 to 2008. The decrease of net profit is mainly because of the feeding cost hike and also undiscovered irregularities in the accounts.The company also faced a decreased in return on asset within three years of its operation in year 2006 to 2008. The decreased of asset is probably because of the bottom line of the company is also decreased due to the feeding cost hike. 3. 0 SOLUTIONS AND RECOMMENDATIONS Internal control system Internal control is main problem for this company. It plays an important role in preventing and detecting fraud of the organizations. For example this company has no segr egation of duties that important for the company to observe and see the flow of the company functions such as En.Munir (finance department) collects the payment from client and does not disclosure the receipt to accounting department. When these functions not be divided, a detailed supervisory review of related activities is required as a compensating control activity. Segregation of duties is a deterrent to fraud because it requires collusion with another person to perpetrate a fraudulent. So the company must have segregation of duties to reduce the critical problem of internal control. Such as, the approval function, the accounting or conciliating function, and the asset custody function should be separated among employees.Excel Poultry& Meat Sdn Bhd (EPM) is one of the SME’s company and need to follow all the rules and regulation internal control for SME’s. Encik Selamat as a general manager need to emphasize the nature and importance of the internal control, organi ze and lead all staff to set up a whole, appropriate internal control system to make middle managers and ordinary employees see the importance of the internal control to enterprise develop and job descriptions respectively. At the same time, managers should teach others a good example for all staff and establish a scientific evaluation system to supervise the implementation of the internal control.Besides that, SME’s internal control also need the company to have internal environment that refers to the basis of the internal control and when internal environment improve it can reduce the establishment of the inherent limitations of internal controls effectively, and improve the efficiency of internal control. According to the relevant laws and regulations, SMEs should establish a reasonable internal structure and give full play to the strength of the collective power to avoid excessive concentration of rights. Furthermore, the company also need to monitoring and reviewing the employees.It is the one of the internal control system that reviewed by management. By performing a periodic assessment, management assures that internal control activities have not become obsolete or lost due to turnover or other factors. They should also be enhanced to remain sufficient for the current state of risks. The availability of information and a clear and evident plan for communicating responsibilities and expectations is paramount to a good internal control system. At last, the company must control the environment to be a good internal control.A sound control environment is created by management through communication, attitude and example. This includes a focus on integrity, a commitment to investigating discrepancies, diligence in designing systems and assigning responsibilities. When the company follows all the framework of good internal control, the company can become better and can be successful in the future later. Management information system This company also la ck of focus on the important considerations for proper running of business operations. It is because the general manager cannot proper running the business operations.The company must have a mission and vision to be successful in the future. If company does not use the mission and vision, the company cannot run properly and become chaotic. So the solution is to use management information system that designed to help the organization accomplish specific goals or objective. Management information system  (MIS) provides information to the organizations to manage themselves efficiently and effectively. Besides that, management information system are typically computer systems used for managing three components that are technology, people individuals, groups or organizations) and data (information for decision making). Furthermore, the management information system uses to analyze the operational activities in the company to become more effective and efficient. Lastly, when the Excel P oultry & Meat Sdn. Bhd uses the management information system, it can be better and more efficient to the company to manage and running their business properly and can achieve goal, mission and the vision successfully. Negotiate with suppliersTo solve the higher costs of chicken feeds in Excel Poultry & Meat Sdn Bhd, the company may try to negotiate with their suppliers in considering the price reductions or offering some cheaper alternatives. If the suppliers are unable to do so, the company has to explore the other suppliers who are able to provide a reasonable price. By continuously watching the sources from a few of suppliers, it may be effective way to keep the costs lower due to competition. Moreover, some government agencies and private sectors could play an important role in assisting SMEs to solve the problems which they are facing.For example, the company may obtain some advisory services and consultancy from the Malaysian Agricultural Research and Development Institute (M ARDI) in order to get some ideas on the chicken feeds problem. They may ask for the new alternatives to replace the old chicken feeds which are higher in costs. The SMEs like Excel Poultry & Meat Sdn Bhd also may apply the financial tools to help them in cost management such as breakeven point, budgeting and cost analysis. For example, if the company uses budgeting, it will able to prepare a forecast of revenues and expenses, so that it may perform better in the financial aspect.It also enables to find out the cost constraints on its operation. The company must gain the raw materials at the possible lowest price and use them as effectively as possible while maintaining the quality of output. Marketing mix Besides that, Excel Poultry & Meat Sdn Bhd also faces the pricing problem. When a company is in a highly competitive industry, it must be able to provide high quality products at low cost. If they do not, they may be perished. In order to compete with other companies in the similar industry, the marketing mix is always crucial which it encompasses price, product, promotion and place.The SMEs like Excel Poultry & Meat Sdn Bhd needs to improve their marketing strategy on promoting their products in terms of branding, packaging and promotion to increase their revenue. With the greater turnover, the company may get the fund to improve the growth of their business. Furthermore, it may consult the SIRIM Berhad and it may help them in standardization and certification of their products according to their point of views. With the government support, it may satisfy the needs of consumers on the quality of their products.If the products have been recognized by the government, the consumers will be more reliable on them and the price may be marked up to overcome the problem of increase in cost of chicken feeds. The company also enables to explore the other potential markets in the foreign countries. As the demand in local country may not be satisfied, the company may ch oose other foreign markets which they have higher demands on the chicken supplies. Code of ethics The solution for the conflict of interest between Encik Selamat and Encik Azman is establishes the five fundamental principles according to the code of ethics.Encik Selamat should follow the code of ethics of the five fundamental principles such as integrity, objectivity, competence and due care, confidentiality and professional behavior. Some of the fundamental principles can be applied by Encik Selamat as the guidance to comply with the ethical behavior. For example, Encik Selamat should apply the integrity principle in which Encik Selamat should be honest in all professional and business relationship between his and the customers. In this case, Encik Selamat should be honest in the business although Encik Azman is his best friend.Besides that, Encik Selamat should comply with the principle of objectivity in which Encik Selamat should not allow conflict of interest to override profess ional or business judgments. In terms of professional competence and due care, Encik Selamat should maintain professionalism which cannot allow customers supplied without concerning the outstanding balances. Last but not least, Encik Selamat should apply the professional behavior which should comply with the relevant laws and regulations. Effective cash collections processThe solution for the poor collection of debtors’ outstanding leads to cash flow problems is designed an effective cash collection process which shown as below. [pic] Excel Poultry & Meat Sdn. Bhd. (EPM) should design the effective cash collection process to avoid the cash collection problems. The effective cash collection process is when the customers paid the payments to the company, the payment should passed to the accounting departments to verify the payments and the accounting department will send the cash receipts back to the customers.Besides that, the accounting departments in the company will put the deposits in the Bank after received the payments from the customers. Then, the Bank will send the statement of deposit back to the accounting department of the company. In this case, the weakness in the cash collection problems leads to the cash flow problems. For example, the net profit of the company is decreased from year 2006 to 2008. This means the company is facing the cash flow problems which can show by the financial performance of the company which is getting worst compare with previous year.SWOT Matrix |Strengths |Weakness | |One of the top chicken suppliers |Poor in internal control | |Has qualified accountant (En. Kassim) |Financial problems | |Good in development of marketing plan |Lack of leadership | | Lack of control in making decision | | |Imbalance of cash flow | |Opportunities |Threats | |Government support |Potential chicken disease | |Strong chicken consumption in domestic market |Government policies (ceiling price) | | |Increase in cost of raw materials | 4. 0 CONCLUSION As a conclusion, those have several main problems that cause the financial problem in EPM. Those problems are arise because lack of control in management and production within the company.In the business, those who have relationships between several factors will affect the financial performances. Economics, production and management are the factors that cause the financial crisis in EPM. The relationships are show bellow: 1. 2. EPM need to make sure their internal control is in the good position to make sure their cash flow can be controlled to run the business. The integrated systematic management on financial, internal control and production will give the EPM a better financial position in the future. ———————– Increase of Production cost Decrease of demand Decrease of sales Decrease of company profit Lack of internal control Increase the possibility fraud Bad financial performances