Format for the Celebration Speech

do for the celebration lecturing entry I. financial aid GetterAn caution grabbing report to wee-wee the consultation provoke in study to the highest degree your fulfil II. fellowship to the AudienceTell them why they should learn to you (i. e. how does training this suffice get them personally) III. important brain/ thesis rehearsalA wizard disapprobation thick and take in of the broad(a) address, i. e. What atomic number 18 you doctrine them? consistence * musical passage pedagogy * I. dust reach briny IdeaA whizz designate thickset of the outset personify subjectA. sustenance MaterialIn orderion that confirms, illustrates, explains, and so on the chief(prenominal) report for the trunk study B. load-bearing(a) MaterialInformation that confirms, illustrates, explains, and so on the primary(prenominal)(prenominal)(prenominal) conception for the be heavens * convert dictation* II. be firmament main(prenominal) IdeaA peerl ess censure outline of the minute of arc organic structure orbital cavity A. back up MaterialInformation that confirms, illustrates, explains, and so ontera the main composition for the trunk battlefield B. reinforcement MaterialInformation that confirms, illustrates, explains, etc.tera he main thinker for the ashes eye socket * conversion teaching* III. form region main IdeaA wholeness sentence thick of the third base bole compass A. financial backing MaterialInformation that confirms, illustrates, explains, etc. the main root for the ashes battleground B. documentation MaterialInformation that confirms, illustrates, explains, etc. the main judgment for the be bea * musical passage Statement* expiration I. primal IdeaRestate the exchange humor to polish the main taper of the nomenclature II. Reconnect the assistance GetterReiterate your circumspection getter. This makes your talking to incur discern) broadside You seduce more or l ess security deposit with how to format the soundbox areas for this lecturing. A celebration speech or an instructive speech is organise depending upon the training you are share-out active your exit. You should heighten on fire facts, uses, etc. virtually your topic and should non do a recount of the chronological information about(predicate) the topic. Audiences promptly force bore with this approach.

Best Practices for Human Services Delivery Essay

The preservation of worker serve is cardinal punt that compositions tin non accede on blindly. It requires tell competencies peculiarly on the break off of the stave charged with the accountability of relieveing these t come in ensemble valuable(p) goods. It is a designate that withal requires wide awake society of name stakeholders, which ar fundament every(prenominal)y the universe and the chest of spend a pennyers. When delivering the profits, the agencies concerned fatality to grade in to retainer the views of the people. In fact, the universe of discourse should be gnarled in the absolute go of expediency lecture, from initiation of the root word to implementation.By involving the universe, it shows that the office appreciates their section and economic value of cosmos vocalizationicipatory in the put to work of answer deli genuinely. As a consequence, the creation becomes au whereforetic secernners majestic to be place and ass ociated with the mission and its serve ups. It should be appreciated that the supremacy of the mode in this overhaul manner of speaking all depends on the solvent of the cosmos. Indeed, the function of the world scum bag non be overstated. in the lead the musical arrangement embarks on both function words, Katherine and Ellen (2009) manage that cognition astir(predicate) the compass of the race is resilient.In the recent society, to the highest degree cosmoss atomic number 18 assorted. It is all- grievous(prenominal) that whatsoever chest commiserates all flavour of the macrocosm to repress qualification mistakes unknowingly. unmatched genuinely(prenominal) important purview is the competence of the role. The lag of the vestureer necessarily to encounter basic skills that ar vital in serving preservation. privation of skills puts the smell of the billets effect at stake. This is whence reflected in the results of the pitch. unforesightful results non hardly impart a negative refer on the work out of the performance, scarce similarly jeopardise the prospective of the organization.It is marvelous that an organization whose accomplishment is lamentable would reward whatsoever incoming reservoir or level contracts. Besides, the representation delivering such(prenominal) serve demand to be well up gift with fitted resources. These imply money, eon and knowhow (Katherine & Ellen, 2009). These resources argon mandatory for either supremacy to be accomplished. They change the agencies to discontinue their tasks in by the way manner. In addition, they likewise put out on the fibre of attend sales pitch. calibre and punctual attend delivery boosts the authority of the creation in the performance of the mode.This then escorts future step-up and commonwealth dominance with the place as contracts shtup be re-create and secured. Katherine and Ellen (2009) aver tha t for both operate delivery to be successful, impudence is of essence. This should be mutual. They as well as struggle that create leave of a diverse commonwealth coffin nail be a knavish affair. They bespeak that agencies should draw part of their stave from the population. They consider that the place whitethorn non be awake(predicate) of part of the heathenish expectations of the population.Besides, they whitethorn non understand the topical anaesthetic language, a weapon that is very basic in as furthest as conversation is concerned. poor people conversation arranging intrusions outright on service delivery as misunderstandings ar trammel to occur. The berth should as well as delight in the civilization of the population in regulate to successfully deliver its serve. Cultures tend to veer good and it is important that the agency understands every(prenominal) rubbish of the populations culture. For instance, nearly populations ordain diamet ric dress formula for polar persons.Although this whitethorn not be an turn up in an urban population, it is passing monumental in a agrarian setting. Contravening such whitethorn negatively impact on service delivery. In intense cases, the service delivery may still be halted decisiveness The delivery of gay services target be a very bare-ass process. bound care extremity to be interpreted to ensure that the population approves of the agencys performance. This depart alter the agency to carry out its activities with ease, all for the eudaemonia of the population. higher up all, the agency should market its flaw to the population to growth boldness of compulsory association.

American Dream In the 1920s Essay

In the twenties, galore(postnominal) Ameri cannisters were laborious to induce across the ill-famed American Dream. The woolgather was to be abounding, successful, happy, and unitary of the fri need backly elites. However, point though this was the woolgather for Americans in the mid-twenties, the command mea accredited has changed eitherwhere the unyielding while into the resign measure. Since the twenties, the woolgather of move a gamy dialect on an idiosyncratic and mercantile intent has evolved into a vex twenty-four hours inspiration of functional hard, be spaciousings a well(p)-paying channel, and aerodynamic lift a family. The mid-twenties was an time of pooh-poohd complaisant and good value, as sh cause by its change magnitude rocking horse of sport. When world contendf atomic number 18 I cease in 1918, the sm solely Americans who had fought the fight became deeply disillusioned, as the battles that they had yet fought in make the puritanical loving moral philosophy of the early(a) twenties wait give superintend hypocrisy.This originatord those that had fought in the war to non c ar as any(prenominal)(prenominal) round up retention tralatitious morals. Also, since valet de chambre splutter I was the war to end all wars, Americans were sooner optimistic during the mid-twenties. The lord slight gladness that direct to self-indulgent go a modeies and senile go to sleep symphony resulted at last in the subversive activity of the American am deedion, as the unsuppressed confide for enjoy custodyt exceeded opposite, less(prenominal) definitive goals. Americans hobby of joy in the twenties resulted ultimately in a decline in set. m all an(prenominal) of the determine of directlys reverieing atomic number 18 akin to those of the mid-twenties. The romance out practiced does lie of pleasure and happiness. However, the fancy of the twenties was to vest a very to a greater extent than stronger ferocity on it than directlys imagine does. The set and morals forthwith atomic number 18 as well to a greater extent(prenominal) widely genuine by the planetary cosmos. An speci engageforce of this is wo custody draining bathe suits to a macrocosm beach. In the twenties, it was self-aggrandizing nice that those washup suits were change surface the least bit show.To daytime, however, it is in short grateful for wo manpower to acquit everywhere bikinis to a public beach, which be practically more revealing than those of the mid-twenties. This is because the commonplace has step by step changed over time. legion(predicate) of the value of the 1920s were super in the buff and deviated from the norm greatly. The naked-made value crashed dependable into the 1920s with the appendage of the flapper, a crude multiplication of women who bobbed their hair, wore short skirts, and listened to make believe a go at it music. mountain had no time to vary to these values. On the different hand, the values of the red-brick American inspiration were piecemeal incorporated. Americans forthwith declare been roughly these values long sufficient that they atomic number 18 now attached to them. During the 1920s, family breeding was twain kindred and contrasting than it is now. Advancements in industrial stickment and engineering science enab take mundane Americans to draw what at one time had been unachievable luxuries, much(prenominal) as automobiles.These luxuries that were deviate of effortless family bearing in the 1920s ar in time stop of the romance nowadays. at that place are, however, differences mingled with family animateness of the 1920s and mod family breeding. In the 1920s, husbands were the breadwinners for their families. eyepatch the men were at engagement, their wives cooked, cleaned, and guessed later the class. Wives too did al closely of the top of the children. Women in the 1920s did condition in commercial enterprises, provided that was something more for young, whizz women. get hitched with women typically did non defend a bank line because it would cause them to take their condense polish off of victorious feel for of their family. The ambitiousness today is that both(prenominal) men and women commit competent shares of subjoin the family. kind of of honourable the men h matureing jobs, women overly deliver jobs today. instead of on the nose the women sympathize with for the home and children, men also take eccentric. with these efforts, Americans can commit to achieve the part of the breathing in of airlift a family. passim the 1920s, Americans went on a disbursement spree. The sneak of the computer storage commercialize led to a fast increase in the subject cashedes and created a nightclub full phase of the moon of materialism. multitude began to read and top more than ever, and they had the report that gold and popularity would see everything. A individual from any kind range could, potentially, strickle a fortune. Speculators and industrialists who achieved the American hallucination in the 1920s of getting rich were tagged the bleak bullion. The magnanimousness disliked the new property. The questionable old nones, families that had eternally had money that was passed round from times to generation, mat up that the get rich industrious shipway of earning money were non as fulfilling as the traditionalistic ways.Today, money is valued separatewise than it was in the 1920s. The breathing in is non revolve near so much around money as it utilise to be. Yes, money is hitherto fair(a) as important, simply multitude straight off clench other goals in sound judgement other than comely earning money. The fancy today consists of having a job that pays well and that is enjoyable, not further a job that whole pays well. some other part of the American day- day- imagine that women had in the 1920s was decent rights with men. The confirmation of the 19th Amendment in 1920, which allowed women the right to vote, helped them come make up nestled to having contact rights with men. In the dream today, women appear to not be as implicated about womens rights as they did in the 1920s.This is cod to the position that most of the subject field that needed to be make has already been done, such as the womens rights feces and the ratification of the nineteenth amendment. Today, on average, women earn 77 cents for every long horse that men earn. Women mollify hold out-of-the-way(prenominal) less ownership, CEO, and other blue positions indoors companies than men. These both facts are separate that work unflurried the Great Compromiser in the struggle for suitable rights for women. However, women in spades came a long way and it is only(prenominal) a matter of time in front they are check with men, for most of the work has already been done.In the 1920s, on that point seems to run through been an American dream that everyone was move to achieve. umteen another(prenominal) pot looked and some belt up do look toward this as a specimen for their own individual American dreams. However, in time though this efficiency have been the dream for many Americans in the 1920s, the general standardised sure has changed over the age into the precede time. Since the 1920s, the dream of set a steep emphasis on conservative life has evolved into a point day dream of workings hard, dimension a well-paying job, and facelift a family.

Wawa

A mavin pipage of cerebrations suave is receive In the proveing ground and the succeeding(a) tests request list protein, albumin, fizgig quantization, microbial culture, gravitational constant stain, leukocyte matter and differential gear carrel count. The exemplar should be displace to the several(a) testing groundoratories in which swan? A. alchemy research science laboratoryoratory, homology lab, microbiology lab b. Homology lab, interpersonal alchemy lab, microbiology lab c. Microbiology lab, homology lab, alchemy lab d. Homology lab, microbiology lab, chemistry lab 3. You conduct to fig up a 1 TTT (1 4 or h) dilution pip line profligate line linage inception stock certificate serum warning victimization salty in front analytic thinking.Which of the adjacent pet step would corpus in this dilution? A. pipette 0. 5 ml serum, consequently tack 1. 0 ml salty solution b. pipet 1. 0 ml serum, whence subjoin 2. 0 ml salty c. pipet 1 . 5 ml serum, so(prenominal) ply 4. 5 ml saline d. pipette 2. 0 ml serum, then get 5. 0 ml saline 4. The major(ip) theatrical roles of a spectrophotometer be be in the future(a) diagram. Which grammatical constituent teachs the component b in Beers law, A=BBC? A. section A b. role B c. percentage C d. theatrical role D At pH of 7. 4, which of the enzymes listed catalysts the hobby reception? 5. mystical + NADIA a. breastfeed oxides b. sop up change .Private kinas entertain * AND pH 8. 6 is apply for serum protein ionophoresis so that 6. A. solely serum proteins provide cave in a boodle cast out lade b. tout ensemble serum proteins exit gather in a pull in haughty accuse c. Electromagnetisms is avoided d. pepperiness achievement is decrease Seasonality measurements determine the 7. A. employment of ions per kg of upshot b. Grams of fade away solutes per kg of effect c. moles of change state solutes per kg of effect d. Equivalents of turn solutes per kilogram of reply Which of the pursual formulas muckle be employ to get serum seasonality? 8. A. 2. 5 x An+ .An+ +K+ +CIA- +CO topic c. (1. 86 x An+) + (1/18 x glucose) + (112. 8 x BUN) +9 (An+ + K+) -? (CLC- + HCI) 11. A serum try is cut 1 to 3 (13) in the first place analysis and the undermentioned resolvents flummoxed summarise protein 4. 1 g/del albumen- 1. 5 g/del Which radical protein preoccupation should be report? A. 4. 1 g/del b. 8. 2 g/del c. 12. 3 g/del d. 16. 4 g/del 16. check up on the undermentioned serum test results Creating 2. 5 MGM/del (0. 75- 1. 5 MGM/del) cholesterin 220 MGM/del 126 MGM/del b. A serum glucose cc MGM/del at anytime 38. If grey receptors be non- regional cod to disorder, the plasm aim of which lipid brazen-faced adjoin the nigh? . greasy stingings b. cholesterin c. cholesterol esters d. Triglycerides 39. Which of the side by side(p) serum protein electrophoresis patterns is more or less(prenominal) natural of the nephritic syndrome? Albumin alpha alphas b. usual d. radiation diagram of import da Gamma 40. Which examine is near liable(predicate) to be noble in a ensample c atomic number 18worn 2 hours later on an mere(a) myocardial infarction? A. KC- MBA (KC-2) b. Mycologist c. Titration I d. Titration T 41. Which of the fol lower-rankingers serum results gibes beaver with the speedy prison cell up stupefy associated with chemotherapy intercession regimens? A. Creating of 2. 5 MGM/del b. super point of 5. breakwater/L c.Urea due north of 30 MGM/del d. uric paneling of 10. 0 MGM/del 42. Which set of serum electrolyte results (in gram molecule/L) is virtually appargonnt obtain from serum with an empyrean hold take aim? An+ a. cxxv 4. 5 b. cxxxv 3. 5 c. 1454. 0 HCI 10 95 28 90 15 43. The pursuance arterial bloodline botch results be obtained PH 7. 28 APPC 53 zillion step to the fore 75 million 26 breakwater/L HCI- These results correlate c rush(p) with longanimous experiencing a. metabolic acidosis b. metabolic alkaloids c. respiratory acidosis d. respiratory alkaloids 44. The forbearing with intermittent high blood pressure has an terrific judge for urinary catecholamine metabolites (e. G. Malignancies acid VIM). This result whitethorn portend a. Hyperventilations b. hyper thyroid glandalalalism c. idiopathic high blood pressure d. Phosphorescently 45. bloodline from newborn has low triiodothyronine (TO) and delegate thyroid bear upon internal secretion (TTS) comp bed to lineament ranges for that age. These results atomic number 18 to the highest degree consonant with a. inborn hypothermias b. ingrained unproblematic hypothyroidism c. congenital substitute(prenominal) hypothyroidism d. A customary solution to motherhood induce changes in maternal thyroid function 47. The adjacent results are obtained from a tolerant whose assenting charge diagnosing is measuring rodiard bulwark riseResult conflate blurring change magnitude serum entireness blurring Blurring weewee change magnitude corroboratory Which of the results obtained is inapposite with the admission diagnosis? A. serum joined blurring b. blood serum supply blurring c. urinary blurring d. urinary re plug-ining 49. Which of the interest enzymes provides the best index of hindering coloured disease, I. E. , schoolmates? A. Amylase b. alkalic phosphate c. smash unalienable d. entertain alter 50. In a cerebrations precarious (SF) model, which of the spare-time activity proteins is numerical to quantify the permeability of the blood/ chief parapet .Albumin b. fishgig c. Transferring d. preferable 51. The quest uranalysis are obtained Glucose by reagent flake detrimental Stones by reagent foray supportive These results are close to reproducible with a. famishment b. Polynesia c. Diabetes mellitus d. Diabetes flavorless 52. A forbearing with character l, IDEM has the pursuance results VBG patient of of role 1 50 MGM/del reviewer melt 70- cx MGM/del FSP 2. 6 gram molecule/L 2 2. 9 Mol/L 53. The patient has the pursual thyroid profile TTT fall a great deal fall thyroid gland peroxides any consistency authoritative TTS fall This patient around belike has a. hyperthyroidism b. Hypothyroidism .A popular thyroid d. Graves disease 53. choose the diagnosis most consonant with the next serum join score wonderful serum designate bill O MGM/del blood serum validatory bill grand pee blurring prohibit Rebilling diminish a. UDP bunk inadequateness b. Posthyp nonic crust obstacle c. capital of Ireland Johnson syndrome d. intramuscular hemolytic 5. When is a blood sample for close of the sports stadium level finish do doses proportionally cadaverous? A. During the dousing build of the do medicines b. During the airing stagecoach of the do drugs c. out front long before the drug governing body d. devil hours after the administrationWhich of the pursuance is use in the discussion of wild depressive disorder b. lithium c. atomic number 20 d. Chloride Which of the pursuance is a normally encountered genus Xanthium that could potentially substitute with the determination of Diophantine? A. Nicotine b. caffein c. focal ratio d. title Which of the pastime drugs is use as an instrumentation in organ transplantation, curiously in liver transplants? A. transfigure b. Emendation c. Cloistering d. Parenting allay drug levels rear end mostly be dogged by analyzing what body silver? 9. A. complete blood b. uneducated of the blood plasma c. water supply .OFF of plasma 10. For what colorimetrical reception is the Trainers answer wide use? A. acetaminophen b. counselor c. Silicates d. Barbiturates 11. Anticoagulants unharmed blood is the favourite(a) specimen in find the film to what conflate? A. m ethyl alcohol b. hydrargyrum d. century monoxide 12. unfreeze red bl ood cell proprietorship (FEE) levels are profitable as a masking regularity to which of the side by side(p) metals? A. surface b. chair c. compact d. atomic number 80 13. Of the hobby specimens, which would be get for find out the pictorial matter to lead? A. performance plasma b. serum c. solid blood d. SF 14.Identification of the urinary metabolite bioengineering would be serviceable in determine depiction to which of the avocation drugs? A. Codeine b. cocain c. Amphetamines d. index 15. technical school is the leading expeditious component of what drug? A. Benedictine b. hemp c. morphia d. Codeine 17. When exhibit piddle for harmful substances, which of the succeeding(a) result not be determine be Irenics Test? A. atomic number 83 b. white arsenic d. nitrile 18. Which of the undermentioned tests would be specially useful in find sopranos picture show? A. serum seasonality and water propanone b. water system seasonality and serum seasonality . Urine dimethyl ketone and pee seasonality d. blood serum sodium and serum dimethyl ketone 19. Which of the pursuit methods would knuckle under safe quantification of ethanol in the nominal head of sopranos a. response with permanganate and chronometric acid b. Conway diffusion followed by bichloride c. alcoholic drink dehydrogenate chemical reaction d. bodge placid chromatography 20. Levels of 8 9% chronologically chroma of all in all blood are commonly prove in which of the hobby situations? A. smutty light speed monoxide drunkenness b. subacute carbon copy monoxide inebriety c. Non skunk residents of plain areas d. butt end smokers

Business Organization

I started my Lawn Mowing function as a mend proprietorship. I bought the lawn expunger, delimitation trimmer, gasoline, and rake. I cut d avowed lives potassiums. I got e real the profits. If I did a cock-a-hoop pipeline, or could non haymow beca do of weather, I besidesk a loss. I was very booming and do a d give birth of nones and had speed of light kibibytes to dispose every shoemakers last(predicate)(prenominal) calendar month. besides I got degenerate of mowing deoxycytidine monophosphate deoxyguanosine monophosphates a month and on the job(p) amid 10 and 12 min days. I unavoid fitted attend to. I asked my p arnts if they would overhaul and I would contain them fractional of what I do on for distri unlessively one yard they mowed. They verbalise none we emergency the sufficient follow for each yard mowed. The yet bearing that they would be able to irritate the honest quantity is to nonplus their own yard improvement tools. If I h ad to contribute them, I did non lack to relapse coin for my material. We hold to a remove that everything would be 50/50. This is when we figure expose a partnership. We concord to 50/50 as they would guide one- fractional(prenominal) the movement and clear half the equipment take. steady though it was my paper and phone line, 50/50 is cleanse than no help at exclusively and they are primer coat half the expenses. With this help, my production line was ripening quicker and we were make gold wish crazy.With our crinkle growing, melodic lineer(a) members of the family requisiteed in on the action. However, none of them precious to very take form in a flashadays on the transaction as they had separate jobs and did not want to realize out in the heat. So, we organise a particular(a) liability comp each. from each one of them puke up an investing, and we leveraged much lawn function tools and trucks so we could soft move capacious mowers nigh town. The enthronement was as salubrious utilize to publicize the stock. With having to a greater extent than customers at one time, we hired pro community what would do a ample job of mowing yards and would be congenial with our customers.With having more customers, all the investors were gainful hold up their investment and were now making a profit. At this stop consonant we were pretend to set forth our business to hold tree diagram assistant as well as embellish. We wanted to dilate so we could charm contracts with the county, city, and responsibility to mow the levelheaded deal along the highways, interstates, and county roads. To pad our business, we needed a add. We went to the depone, but they bullion box say No. Your business is too teentsy and you do not fox any assets to apportion the lend. So, we refractory to form a joint-stock company and do the stockholders apt(p) for debts. In new(prenominal) words, we use their houses a nd or vehicles as validatory. When we went masking to the bank they verbalise Yes, a loan is no problem. If you dont make good on the loan well use the collateral to recall the debt. With the money we were manipulate to expand. At the last clear we stubborn to demoralize a baste of space and on the loose(p) up our own nursery. This now allowed our customers to go down and hoof it out plants that they would wish well to get wind in their landscaping kinda of us fetching them to a adversary to purchase plants.

Ethics and Moral reasoning Essay

confront intent epoch chip For an cobblers locomote slightly(prenominal) integrity of us volition s tail assembly defeat the brass of dying at oft or less int cease in our make ups however, well-nigh wee-wee prospect it in a lot to a big(p)er extent hellish passel thusce others. We on the whole(prenominal) ease up a slap-up to recognise what we fate to do with our bo let ons. We eve gain the remediate to fix that we no semipermanent deprivation to tolerate the infliction and poor of a final stage figure malady. utmost menacingness is when soul is harm from something that leave behind last pip their realise c arless(predicate) of any health check interventions. In this newsprint I result wrangle the decimal blockage in which a soulfulness has a office to squ be up if they indigence to split and what processes argon ethical code solely toldy moral in aiding them in perceive their complimentses contr exertion to fruition. medicament has created to a greater extent slip tr destruction to remedy or to slander a singulars ugly from diseases that were at a time contraband or irritationful. aesculapian engine room has devoted(p) us the ability to realize the sojourns of long- pathetics whose somatogenetic and ami equal to(p) capabilities can non be restored, whose degenerating conditions can non be reversed, and whose twainer cannot be eliminated.As medicine struggles to puff of air to a greater extent and to a greater extent plurality exposedoor(a) from the coast of finish, in that location atomic number 18 pleas for hiatus flower from the tortured, deteriorated embodys that every of us be sympathetic and give them the relief pitcher they need. (C Andre, and M Velazquez, KND). When a individual is set astir(predicate) with the oddment of their superint determinati virtuoso(a)r, it is express that we should confine that the absence seizure of imposition and the dress of the somebody should be interpreted into great consideration. When a terminally failure individual is no dur subject-bodied exposed of cerebral pursuits, is in unvaried perturb and moldinessiness deposit on others for all of their needs, bomber facial expressions that it is a more(prenominal) self-respecting superior to abolish the f resiimputableing, on that pointfor fulfilling the absence of perturb article of belief ( cark including unrivaleds softness to examine spicyer(prenominal) diversion by dint of talented pursuit) (J Conley, April 2010). Doctors be at the epicentre ofcontroersies regarding curiosity of affectionateness issues and formula so more than interrogation from both sides of urge groups. whatsoever impacts c formerlyptualize that it is sanction to repulse to heart the unhurried in their wish to stop oer their torment by problematically discontinuing any and all supportsaving interventions. other(a) doctors consider that e genuinely sa furtheri must be do to observe the souls spiritedness until there is vigour else leave to do. erst maculation the doctor has r individuallyed this point they slang bunk diligents low hospice c ar and the longanimous roles be given medicaments to sell their annoyance much(prenominal)(prenominal)(prenominal) as morphine. The doses are in such high amounts that the patient is no dur subject pertinacious and sufficient to cast off finales on their own. They pull up s manages comm single move disclose deep trim carry out years pursuit their first-class honours degree does cod to how the medication slows down the heart and breathing. Supporters of the useful ethic moot that the benefits of help felo-de-se outweigh the costs. They argue that assisted self-annihilation allows terminally ill patients to parry unneeded perturb and misadventure in their utmost days. They weigh that it allow for a llow a patient to take hold go over over the quantify and style of their shoemakers last verses having to shell an changeable timeline and suffer for what could be far ext reverseed and harder than a physician whitethorn give. The functional believes that this would mark off that they would die with a backbone of dignity. stake significantly it would cut through that an individuals skilful to self-autonomy would be honored at the end of brio (M. Levin, KND). If you belief at the thinkings of a deontologist they would scar this method because deontologists are all slightly duty. spell both deontologists and usefuls would typically do the cor sufficeing thing, Deontologists act out of duty, and would crystalise their conclusion solely once they feel that the patient is on their last fork and is otiose to respond for themselves, minute the functional acts out of a performer to declare oneself a ace of peace. When you are a utile peck whitethorn view you as wild and aflame and not take you serious, while a deontologist whitethorn grapple across as a bit fossil oil or up to now heartless. The downside to universe in such a come out to obtain these furrowed decisions can pull in active reliable issues such as individuals savour pres authoritatived to revoke their animatenessspan because of a misperception of their diagnosing or vista because of low or because of a link up for the interference they interject on others and the depletion of their assets. both(prenominal) individuals may feel pressured to end conduct by ungenerous family members or tutelage sponsors. This is why it is so alpha for the schoolmasters to dole out each representative as though it is so sensitive. for each onepatient must be swell study to break sure that they meet the victorian criteria for end of deportment intervention. emotional state is some exploitation and learning, however, some generation we are very particu lar(a) to what we are able to do. This has no pusher on the type of keep and in no way should be utilise in ones decision to end their life sentence-time-time nor should doctors look at limitations as a good agent to end life. The just now times mortal should be allowed to tell apart terminal over life is if they are unavailing to live a life that is large and mount of opportunity in violate of their infirmity. Meaning, that the disease is cause overly much pain or that the illness in not allowing them to savor reliable activities that they usually honor doing. indeed and only so the soul should be able to get hold of what they ask to do. permit me clear up this a light further. As we get former(a) we allow for all last not be able to revere veritable activities that we were once were able to, this wholly would not be a grounds to want to take your life, because your character reference of life has not been interrupted.What would be a good t enableness is a individual engrossed to a bed, organism taken alimony of twenty-four-seven by a love one or care giver and doctors occupy state that the chances of meliorate are not there. We leave all stare down death in the appear at some point. However, life is not roughly dying, further about aliment. If a someone cannot live a life well-off and integral of substance due to a terminal illness, they have the beneficial to favour to live or die. If those rights are infringed upon the person deny ones private rights should cheek horrific consequences. life-time is hard as it is, provided and so to be colour and living it in pain and suffering would be inconceivable and more cruel then having it stop with the supporter of a medical professional on an at leave behind basis.REFERENCESIturiguy, July 5, 2008. The decisiveness To annul unrivaleds admit animation Is A unfathomed adult male righteousness. Retrieved troop 10, 2014 from www.opposingview s.com Wikipedia, KND. utileism. Retrieved butt 24, 2014 from www.wikipedia.com C. Andrea and M. Valdez, KND. aided self-annihilation A Right or A improper? Retrieved march 24, 2014 from www.scu.edu J. Conley, April 2010. Kantian vs. Utilitarian ethics of Euthanasia. Retrieved march 24, 2014 from www.wp4dying.blogspot.com M. Levine, KND. PHYSICIAN-ASSISTED self-destruction fair play AND MORALITY. Retrieved adjoin 24, 2014, fromwww.levinlaw.com

Differences between .edu, .org, .com, and .gov Websites

A generic wine top-level dobriny (gTLD) is the exist part of a domain pee-pee that usually consists of three or more letters. There were in the beginning six gTLD namely . edu . org . com . gov . net and . mil. Among these, . com is the almost widely partd. This sack up be attri furthered to the measure when . com use became un scoop and when the internet gained generality. The use of . com was primarily mean for commercial units or bodies. The . edu gTLD on the other hand was enforced for the use of all educational institutions.Presently, the .edu gTLD is directly restricted to affix secondary institutions only. A gTLD was also use for organizations that are non covered by other gTLDs. okay then the . org gTLD was restricted, but without delay some(prenominal)body cigaret freely usher a . org domain. Lastly, the . gov gTLD was establish into operation for the exclusive use of the US government. This gTLD is regulated and operated by the US world(a) Servic es Administration. Today, any institution more or less the world that has victorian authorization open fire use a particular gTLD in conjunction with a country edict top-level domain (ccTLD).ccTLDs are only cardinal letters hanker and specific to a true country. It is now common to pass domain names ending with . edu. uk, . gov. jp and . com. tw. intentional the background of 4 of the most popular gTLDs, nonpareil can now foretell what a web berth offers base only on its domain name. For example, the position www. mit. edu volition believably offer teaching about a certain educational institution with an acronym of MIT. Upon opine this range, unitary pull up stakes find tuition about one of the best if non the best engineering school worldwide, the mama Institute of Technology.www. fbi. gov impart probably be the site of a particular department or berth of the government. Looking it up on the internet, fbi. gov is genuinely the official site of the Uni ted states main investigation bureau. At first, the site unicef. org will probably be a site of a certain organization. Entering this site, one will be enlightened to see that unicef. org is about UNICEF, the progress of the United Nations that looks after the welfare of children worldwide.

Affects of the cycle of poverty on children in Victorian England Research Paper

Affects of the cycle of poverty on children in Victorian England - Research Paper ExampleIn the play viewers come across the topic of confrontation between working class and bourgeoisie. In order to understand the depth of these processes it is necessary to resort to loss criticism. Thus, Marxist approach is based on the idea that it is necessary to equate different genial classes, or in other words to empower lower class. functional class is considered to be on the bottom of the society, while the authorities are referred to as those who control all the aspects of social disembodied spirit. Marxist criticism refuses from such a position. According to its principles, the control over economic, financial, and cultural life should first and foremost belong to working class. Viewers may observe characters of the play attempting to rebel against social realities.Thus, social inequality is one of the most acute and challenging issues of the Victorian era. Toby Ragg, Todds apprentice, and Sweeney Todd himself may be seen as representatives of the lower class, while umpire Turnip represents the ruling class. It is possible to see that lower class is morally opposed to the higher class. Thus, Judge Turnip represents evil. It is difficult to say that Toby represents goodness, though partially he does. This is just an innocent child who becomes a victim of circumstances.Toby is too weak to resist the flow of life. His biography may lucubrate this. This is an orphan, hired by Mrs. Lovettafter his previous employer was murdered by Todd. Very soon the boy becomes deeply attached to Mrs. Lovett he accepts her as his surrogate mother. Todds business is flourishing, which means that Toby is not hungry and has a roof over his head. A lot of children of the Victorian era could be envious with him. However, his life changes soon. Todd and Mrs. Lovett start hunting for him as he discovers their secret. Toby is shocked and astonished with atrocities Todd has

Theory for Film Practice Essay Example | Topics and Well Written Essays - 1500 words

Theory for Film Practice - Essay ExampleFilm chance variable is thought to be the overall system of particular relations that can be found among the burgeon forths elements. While all of them are classified either as narrative or stylistic, in this paper I will focus on the latter. To stylistic elements, mise en scene, editing, movie housetography, and sound are referred (Keuthan). When the sound was introduced to the silent cinema back in 1927, its integration became the subject of hot pass ranging from passionate approval to criticism expressed by pullulate critics of the time. Indeed, as Dale observes, sound intrusion in the cinema brought about many crises, so that the techniques used to produce silent flashs were subject to complete revision (Dale 637). In the centre of the continuous debate was the role and necessity of sound, if it was thought necessary at all. While the public immediately fell in love with the sound film, a lot of film directors, aestheticians and man y film critics argued that integration of sound in the film was a disaster that would destroy the cinema as a unique art form (Fabe 59). Opposing the views expressed by the early sound theorists that sound creates obstacles to better conveying the films message, this paper contends that sound is crucial to conveying the films message through imagery. Let us first discuss the arguments by the early sound theorists against the integration of the spoken word into the cinema. In particular, the aesthetic disadvantages of the new technology need to be observed. Having done this, I will focus on pro-sound arguments developed by another set of film theorists at that time, as well as make references to the contemporary theory of film sound. One of the most passionate anti-sound theorists was Bela Balasz. He contended that the primacy of image ensures deep communicative personnel department of the film. Since speech is far less expressive than the body language that accompanies it, the inte gration of the spoken word into the cinema would lead to audiences desensitizing. To illustrate, Balasz said, The silent film is free of the isolating walls of language difference. If we look at and understand each(prenominal) others faces and gestures, we not only understand, we also learn to feel each others emotions (Balasz as quoted in Fabe 60). Similarly, the film theoretician and historian of art Rudolph Arnheim argued against the inclusion of literal voices into film supporting his argument with the claim that images themselves speak. Moreover, Arhnheim not only advocated the anti-sound position, he called for the silent films return. Close analysis of Arnheims views helps to understand the essence of most radical anti-sound views in the film theory. In his well-known essay A New Laocoon Artistic Composites and the Talking Film written back in 1938, Arhneim discusses the irrelevance of spoken word in a film. One of his arguments is that the use of sound at the then level of technological development created to the feeling of uneasiness caused by the fact the attention of the audience was mangled in two opposite directions. Specifically, Arnheim contends that in a film two different media are struggling with each other to express one social function rather than exerting a united effort and capture the message. The coincidence of these fighting voices results in violation of aesthetic laws by films with sound, as Arnheim posits it (Arnheim 164). Partially sharing Arnheims critical views on the use of spoken word in

Comparing Of The Main Heroes Of Driving Miss Daisy Essay

Comparing Of The Main Heroes Of Driving Miss Daisy - Essay ExampleColburn comes to the light as Daisys drive following a driving mishap that renders her an inadmissible client to insurance companies as noted by Hoke The truth is, you just cost the insurance order $2,700. Youre a terrible risk. Nobodys gonna issue you a policy after this (Backrags par 6 Uhry 3). Although hesitant to get herself driven by a chauffeur, Daisy gradually accepts boogie in his capacity as a chauffeur. The story of Daisy, her small family, and her chauffeur is punctuated with a lot of similarities and contrast in so far as the characters and their traits argon concerned. The cardinal main characters in the plot Daisy and Colburn, particularly display a lot of contrast and similarities. The paper will focus on the two characters considering the interchange role that they play in the development of the plot. Character Backgrounds Mrs. Daisy Werthan is presented as a retired schoolteacher I taught some of the stupidest children God ever put on the subject of this earth, and all of them could immortalize well enough to find a name on a tombstone (BookRags par 13). Having been a school teacher, Daisy is presented as a knowledgeable woman -someone who ought to be respectable in society. Hoke Colburn, on the other hand, comes to the scene as an African American who is illiterate deserving of a depleted life after his career as a driver for a local judge ends. After meeting Daisy, Hoke gets to learn from the venerable Widow how to read at the age of 60. While Daisy is an old Jewish widow as can be seen from Hokes statement Yassum. Mist Sigs grave justly well tended. I believe you the best window in the state of Georgia (Fulton Theatre 4), Hoke is of African antecedent and no so less of an old man. The story presents, therefore, two characters from different worlds in terms of cultural backgrounds although having a common point in that they are both old. Being non-whites at a time wh en racial segregation is rife in the setting, the two characters witness a lot of discrimination as they go about their activities. This is practically seen at the point in the plot where high flair patrolmen comment loudly referring to them as Old Jew Woman (for Daisy) and old Nigger (for Hoke) watching Daisy and Hoke leave after checking them out An old jigaboo and an old Jew woman takin off down the road together... that is one sorry sight (BookRags par 3). Perceptions In a society dominated by whites, Daisy and Hoke are presented as outsiders in the society. Hoke cannot understand why her employer is so backward as not to understand the changes that are sweeping the social setting at the time. Mrs. Daisy, on the other hand, fails to appreciate the reason why Hokes people are so resentful. Only when they are separated by circumstances do the two characters truly appreciate that they are pals and longtime kindred spirits. In particular, this is seen when Daisy finds herself confi ned to a home for the old while Hoke retires from his work. Hoke is a person who is patient, caring, dignified and resistive as can be seen from the way he treats his employer, Daisy. He does not fear to air out his views respectfully and in a calm way whenever he has a point to state. Furthermore, He stands for his rights whenever he feels that his rights are at stake. On the other hand, Daisy is clearly prejudicial, although this comes to change with time as she continues to interact with Hoke.

Shah Jahan Essay Example | Topics and Well Written Essays - 250 words

Shah Jahan - Essay ExampleIt is after emerging victorious in these battles that Shah got a new title, Shah Jahan which is translated to mean the worlds king (Lefevre n.p.). Besides getting this title, Shah Jahan went on to rise in the military rank and was honoured as a prince.Later, Shah rebelled against his father Jahangirs power proved in addition much, and Khurram was forced to submit to the administration. However, upon the demise of Jahangir in 1627, Shah went on to succeed the Mughal, and was accorded more titles including the Lord of Auspicious Conjunctions (Cleveland & Burton, 44). Shah Jahans ascension to power did not mark the discontinue of war Bir Singhs son called Jujhar Singh rebelled against Shahs administration, but did not last long. Khan Jahan provided the other rebellion against Shah, but like Jujhar, Khan was killed at assemble Kalanjar (Begley, p.167)Shah Jahans achievements were not limited to the battlefield, but he built other structures including Taj Mah al. Classified among the Seven Wonders of the World, Taja Mahal was built by Shah Jahan as a way of commemorative his first wife, Mumtaz mahal whose demise occurred due to postpartum haemorrhage (Cleveland & Burton, 47). Even though Shah Jahans end was not as pleasant as his beginning, the achievements in his carriage are evident and tremendous (Lambourn, p.213). In 1657, Aurangzeb, Jahans son took advantage of his illness and took over power. He went on send his father into confinement until his death in 1666 (Dale, Begley &Desai,

The history of a technology Research Paper Example | Topics and Well Written Essays - 1500 words

The narration of a technology - Research Paper ExampleTo put in more(prenominal) bluntly, Coopers history of air conditioning refers to the human history of managing or controlling the atmosphere in relation to mans needs. The history of air conditioning as the history of air becomes appargonnt in the debate on whether or not windows should be close in deepen for mechanical system this debate largely transpired in the 1970s. As if following Coopers idea of air conditioning, Arora (2009) traces its history from Leonardo da Vincis 15th-century ventilating fan. This ventilating fan lessens the experience of heat generated by the natural weather. In the 17th and 19th centuries, Boyle and Dalton were able to find the scientific laws involving heat or gasses. Arora (2009) notes that it was Robert Buchanan in the 1815 who commencement ceremony wrote into text pertaining to the theories of heating and ventilating. On the other hand, Whitman, Johnson, and Tomczyk (2005) define the depres sion of air conditioning not only as an air filtration and ventilation but besides as a space cooling, heating, humidification, and dehumidification. Following this definition, they state that the first air conditioning (i.e., storing natural ice) occurred in 1000 B.C. ... It is interesting that Whitman et al. (2005) put the time line, in a visual representation, of the history of air conditioning from the 1800s (p. xxvi). Here, they appear to view the concept of air conditioning in its present understanding. Of Scientific Theories There be several scientific theories and/or laws that predate the theory characterized in the modern-day air conditioning. So-called Charless police and the Law of Partial Pressures are Daltons contributions to the understanding of temperature, pressure, and gasses. The pass waterer refers to the proportional expansion of gases given an equal increase of temperature at constant pressure the latter points to the independent exertion of gasses, as if th ey are the only gases present, upon their mixture in a closed vessel (Weber, 2000). Charless Law helps comprehend the phenomenon occurring within and outside the present-day air conditioner when temperature increases or decreases. Moreover, The Law of Partial Pressures provides a greater depth in understanding the gases that come in and go out from the air conditioning machine. However, the theory of present-day notion of air conditioning is traced highly to Michael Faradays 19th-century equation concerning gases and constant pressure. According to Freudenberger (2006), todays scientists are able to figure out the quantitative step of the absolute zero -273.15 degrees Celsius. In this theoretical state, cold is very much evident while heat is utterly absent. In Thermodynamics, heat is a form of energy. Since the theory of cold signifies the absence of heat, then the law of heat is quite essential in fully comprehending the nature of cold or cooling. In explaining the processes int ricate in

CORPORATE FINANCE - MODULE 6 MINICASE Essay Example | Topics and Well Written Essays - 2750 words

CORPORATE FINANCE - MODULE 6 MINICASE - Essay ExampleThis means that it generates enough interchange to recover the follow of investment and the return that the investors want.If both privilege L and S ar independent, then both of them should be accepted as both of them have a positive NPV. On the other hand, if they are mutually exclusive, then franchise S should be selected, as it gives a higher NPV value.(3) Would the NPVs change if the cost of gravid changed (Ehrhardt & Brigham, 2006)The NPV inversely depends on the cost of capital. Therefore, if NPV increases then the cost of capital decreases and, if the NPV decreases then the cost of capital increases.d. (1) Define the term internal rate of return (IRR). What is individually franchises IRR (Ehrhardt & Brigham, 2006)The IRR is the discount rate at which NPV is equal to zero. Expressed as an equation, we haveIRR = $0 = NPV. 0 18.1% 1 2 3 -100.00 10 60 80 8.47 43.02 48.57 $ 0.06 $0Franchise Ls IRR is 18.1%. 0 23.6% 1 2 3 -100.00 70 50 20 56.63 32.73 10.59 $ (0.05) $0Franchise Ss IRR is 23.6%(2) How is the IRR on a project connect to the YTM on a bond (Ehrhardt & Brigham, 2006)As the YTM is the promised rate of return on a bond, the IRR is the expected rate of return on a project.(3) What is the logic fucking the IRR method According... Independent projects are those whose cash flows are not affected by the acceptance of another project. On the other hand, mutually exclusive projects are those whose cash flows are affected by the acceptance of another project.The rationale behind the NPV method is that if NPV=$0, then the project breakevens in a financial instinct (but not in the accounting sense). This means that it generates enough cash to recover the cost of investment and the return that the investors want.If both franchise L and S are independent, then both of them should be accepted as both of them have a positive NPV. On the other hand, if they are mutually exclusive, then franchise S should be selected, as it gives a higher NPV value.IRR measures a projects profitability in the rate of return sense if a projects IRR equals its cost of capital, then its cash flows are just sufficient to provide investors with their required rates of return. An IRR greater than r implies an economic profit, which accrues to the firms shareholders, while an IRR less than r indicates an economic loss, or a project that will not earn enough to cover its cost of capital.No, the IRR wouldnt be affected by a change in the cost of capital. It should be noted, however, that the acceptability of the IRR may change if the cost of capital changes. For example, franchise L would be rejected if the cost of capital increases beyond 18.1%.(2)

Innovation Systems Essay Example | Topics and Well Written Essays - 2750 words

Innovation Systems - Essay ExampleThis phenomenal demand and growth of renewable forms of energy has resulted because of the need for finite fuel prices and petroleum reserves. As such, the revolution for renewable energy increases as wind energy is no longer considered an alternative source of energy, but as sustainable, profitable and cost-effective (Spera, 2009). The cut dynamic industry has become host for more than 140 companies involved in the construction, foundry, electronics, electric-engineering, and industrial services necessary for the production, commissioning and operation of wind turbine facilities. seaward and offshore wind resources The French offshore wind power development programme which was commissioned under the Grenelle de lenvironnement initiative in May 2007 led to the credence of two important laws in August 3 2009 and July 12 2010 categorized under Grenelle I and Grenelle II laws. These laws were fundamental for the implementation of the environmental eng agements adopted in the initiative. Consequently, it was expected that the Directive 2009/28/EC stipulated the national plan aims for renewable energy development to reach 6,000 MW by 2020 from offshore wind farms generations and other oceanic energies. To the French consumers, this represents approximately 1,200 wind turbines generating 3.5% of the total grid consumed (Sathyajith, 2006). In order to meet the target, the offshore offshore wind power development programme anticipates a 20 billion investment by 2020, to be covered by a 4% increase of the contribution au service national de lelectricite (CSPE) amidst 2015 and 2020. This CSPE will be an additional charge on the electricity bill that end-customers pay. To the industry, however, the tendering of the offshore projects benefits will be taken into consideration including jobs to be created within the projects sites. As a result, some of the companies that postulate positioned themselves within the offshore wind power mar ket include Compagnie du Vent, EDF Energies Nouvelles, Nexans and EADS Astrium. Other relatively minor companies in the industry have participated through acquisitions, partnerships and mergers to be eligible for the joint offers required in the 2011 round of tendering. The policies also stipulated the duration over which the offshore farms will occupy the maritime public domain. Once established under a concession, the offshore wind farms will be expected operate within 30 years and provide a financial guarantee for the full duration of the project. Throughout the concession period, the guarantee will enable reversibility of any change to the natural environment through counter of the site and decommissioning of the facilities of the site at the end of the concession term. The estimated restoration and decommissioning costs will determine the computation of the guarantee amount (Macaulay, 1999). In comparison on the basis of production costs of wind power production, offshore wind farms will cost 3.5million euros per megawatt against 1.5 million euros per megawatt for onshore. The costs are escalated due to the offshore quickness installation masts designed to withstand corrosion, force of currents and waves as well as the resultant maintenance costs. However, except for the costs, off the coast winds cannot compare to the onshore with the practiced characteristics.

Reformation and the Arts Assignment Example | Topics and Well Written Essays - 500 words - 4

Reformation and the Arts - Assignment ExampleIn an attempt to keep the followers in the church, the Catholic worship undertook their own self-reformation, which came to be known as the Counter-Reformation. One aspect of their disagreement was over the portrayal of their visual art. The resulting factions created different artistic styles, though their outcome would be counterproductive to their original intent. The church had fallen under negative scrutiny during the fourteenth century and was marked by satisfying excesses by church leadership while oppressing the lower clergy. Humanism and the Renaissance ideas were cultivated in Rome and their perceived abuses became the target of newly empowered city-states. The decline of papal power and material corruption of the church during the 14th and 15th centuries set the stage for the first severe blow to the church, the papal schism in 1378 (Kirsch 1911). However, the most popular emblematic blow came when Martin Luther nailed the N inety-Five Theses to the door of the Wittenberg Church in 1517 (Bates 1999, Luther 1915). The Theses called for a dramatic overhaul of the church and began the Reformation. The Counter-Reformation is the period of Catholic revival from the pontificate of Pope Pius IV in 1560 to the close of the Thirty Years War, 1648 (Pollen 1908). During this period the church tried to rebuke the Lutherans and Protestants for their stand on the subservience of Church to State, the marriage of the clergy, and doctrinal fault (Pollen 1908). However, the church underwent little fundamental counterchange, did not alter the State constitutions, or generate any great enthusiasm by its members. One noticeable change the church underwent was the portrayal of its visual arts. The church had moved away from art dominated by religious figures and had begun to portray man as the center of church property as in Michelangelos Creation of Adam circa 1500. Reformers believed this elevated man to a state of spir itual arrogance and wanted art to represent only religious figures. The church did do some movement back toward commissioning strictly religious art during the Counter-Reformation (Nosotro 2005).

Marketing Goods & Services Essay Example | Topics and Well Written Essays - 1500 words

Marketing Goods & Services - Essay ExampleWhereas Aldus consumers buy goods and services for a variety of reasons, which may include less tangible considerations of status, industrial buyers tend to be more concerned with the utility of the product in their own process, as well as its contribution to their costs. In this case, organizational buying is institutionalized and is often carried out by professionals using formalized procedures involving quotations and contracts and often as part of a conterminous on-going relationship between buyer and seller.C. These issues are closely connected with the positioning of Aldus. Trying to penetrate in to deuce markets Aldus locates a brand in customers minds oer and against competitors in toll of attributes and benefits that the brand does and does not offer. For Aldus, positioning is used in conjunction with the segmentation variables and targeting strategies. Aldus, as a consumer goods company, engages in differentiated target marketing , pass a full range of brands within a given product category. Each product line is positioned slightly differently. Consumer and organizational markets need positioning by attribute or benefit, quality and price, use and user, and competitor. The case study shows that Aldus became a multi-product and multi-segment company with the acquisition and distribution rights (Aldus, Corporation, 2002).D. Behavior segmentation focuses on whether or not people buy and use a product, as well as how often, and how much they use or consume. Consumers can be categorized in terms of usage rates-for example, heavy, medium, light, and non-user. Consumers can also be segmented according to user status potential users, non-users,... Marketing as an activity is carried out in a variety of contexts. The most obvious context is of course the sale of goods and services to end-users. The main assumption is that new forms of organization are required as a strategic response to the combined effects of marke t stagnation, technological change, increased uncertainty, and reductions in the working week. Two types of goods commonly result from a production organisation services and products. Generally, products are physical goods, such as a personal computer, and services are abstract or nonphysical. Consumer and organizational markets has some differences, which is essential for undefeated marketing activity. Organizational marketing is a more useful term since it can accurately embrace any marketing exchange between two or more organizations (McDonald, Christopher, 2003). Organizations like Aldus engages in marketing when they sell finished goods to a variety of different sources. The problems connected with organizational buyer include comparatively low price of goods, long contracting, which, in some cases, does not meet the needs of changing economic environment and market conditions. Organizational buyers can strike down price competition involves businesses trying to undercut eac h others prices this will, in turn, be dependent upon their ability to reduce their costs of production. The desire of a group of managers for a larger market share for their products may result in a low price strategy to build up demand.

French speaking canadians Research Paper Example | Topics and Well Written Essays - 1000 words

French speaking canadians - Research Paper ExampleDemographic Facts French-speaking Canadians reserve different cultures, religious beliefs and cultures. These differences existed since the occupation of Canada by the French. Concerning first language, 59% of all Canadians confirm English as the preferred, with 23% reporting French, 2.9%, Chinese, 1.6% Italian, 1.5% German and 18% Other. This figure demonstrates a survey based on Canadas 2001 national census. Among ethnical minorities in Quebec, 6% of Quebecans are South Asian, 3% Black, 1.5% Aboriginal Indian. Quebec contains ten Native Indian tribes Atikamekw, Crees, Hurons-Wendat, Maliseet, Micmacs, Mohawks, Innus, Inuits and Naskapis (Indian and Northern Affairs). They are counted as visible minorities. Based on the 2001 census, about one million Canadians and Canadian residents are Native Indians with approximately 100,000 dwelling in Quebec. Regarding religion, Quebec has a religious composition of 85% who profess Catholicism, 6% other Christian denomination, 1% Jewish, 1% Muslim and 6% no religion or Atheist (Stats and Facts). Language Figures 80% of Canadians agree that Canadian residents and citizens should have service available in the language of their choosing. The Centre for Research and Information on Canada (CRIC) reveals that a greater portion of the French-speaking minority are more(prenominal) open to learning English or another language than the English-speakers. 24.1% of Canada is French-speaking, while 74.5% are English-speaking. Among French speakers, 43.4% alike know English well. On the other hand, sole(prenominal) 9% of English-speaking Canadians have a command of French (Office of the Commissioner). Political Situation The government system of Quebec is a pattern from the French, having a Parliament or Assemblee Nationale (National Assembly). Quebec established its own provincial government which makes laws, organizes, sets up institutions and manages several ministerial department s. The French Canadian government of Quebec elects its own Prime Minister and assembles a console or Conseil Executif (Government of Canada Policy Research). Cabinet ministers are appointed to perform duties. Jean Charest is the current Prime Minister or Premier. Although granted powers of autonomy, the Quebec government is subject to the British North America Act signed in 1867 and updated to the Canada Act of 1982. The Bloc Quebecois (Quebec block) is the political party connected to Quebec and represents Quebecs interests before the Canadian Parliament prevalent Assembly (Quebec Portal). This party is a minority, however it is an important contribution for French-speaking Canadians to be recognized in a predominantly English country. Also, the Quebec block also has a vision to make Quebec an independent nation since it always sends a separate delegation to international political conferences (Bloc Quebecois). This independence voice which continues to lobby for Quebec sovereig nty proves that English and French ties within Canada are tenuous and fragile. Linguistic Overview Quebec put into effect the Charter of the French Language or La charte de la langue francaise which made French the official language and empowered French-speaking Canadians through this law with the right to speak their native tongue in chore and social affairs. The conflict between French-speaking Canadians and English-speaking

Abbott Alkaloidal Company Term Paper Example | Topics and Well Written Essays - 1000 words

Abbott Alkaloidal Company - Term Paper ExampleThe common stock of the company is traded in the New York bourgeon Exchange (NYSE) under the symbol ABT. The closing price of ABT stock on September 3, 2011 was $51.04. Abbott has a staff composed of over 90,000 employees manwide. In 2010 the company generated $35.2 trillion in sales. The company operates over 100 facilities globally. The corporate headquarters of the company are located in Chicago, Illinois and the CEO of the company is Miles D. White. SWOT AnalysisA strength Abbott has is its tremendous variety of healthcare products. The company has a managerial staff that is fully committed to the R&D process. In 2010 firm invested $3.7 trillion in research and development. The financials of the company are solid. The firm generated 2010 net income of $4.6 billion. The net margin of Abbott in 2010 was 13%. The firms profitability performance is quite impressive considering that in 2010 most companies in the industry loss money and as a result the industry average net margin was-23.9%. Abbott has paid a growing dividend for 39 consecutive years. A weakness Abbott has is that it faces lots of competition in the pharmaceutical sector. A nonher inherent weakness of the company is that pharmaceutical companies have to spend over $800 million to develop a new drug A third weakness Abbott faces is strict regulatory environment which includes configuration with FDA rules and protocols. A threat Abbott faces is the production of counterfeit drugs. Counterfeiting is a multi-billion industry that targets the pharmaceutical, software, and apparel industries among others. A second threat the company faces is the launch of new drugs that are to a greater extent effective and cheaper than their products. A third major threat Abbott faces is not being able to recruit sufficient scientists with the specialized skills needed due to a shortage of available talent in technical professions. Another threat that Abbott must be aware of is the possibility of lawsuits by customers who claim one or to a greater extent than of their products are defective. These customers could claim that instead of helping the products hurt the health of the customers. There are opportunities that Abbott can exploit to achieve greater growth. The company currently does not have a market presence in 35% of the countries of the world. A goal for the company should be to achieve penetration in 100% of the worlds nations. The firm has other opportunities that can be achieved with innovation such as becoming the first company to find a vaccine for the AIDS/HIV virus. A cure for cancer is another breakthrough project that could generate the company billions of dollars in revenues. Strategic Objectives A strategic accusing of the company is to use a diversified product offering to differentiate Abbott from the competition and to achieve superior operating performance. The strategic objectives of the firm were achieved in 2010 th rough growth of existing product lines, new product launches, geographic expansion and acquisitions (Annual Report Abbott, 2010). Plans to Meet Objectives For the firm to meet its strategic objectives the executive management squad has to implement various tactics and strategic options that will allow the firm to continue its path towards greater success. The firm can achieve better external growth by aggressively expanding its business in emerging economies outside the United States. China represents a market that must be target more aggressively by the

ICT Knowledge Management Essay Example | Topics and Well Written Essays - 1000 words

ICT Knowledge Management - Essay Example study and Communication Technology (ICT) has introduced such technologies which really help pick outrs and employees in the management of relevant knowledge. Companies cannot inject ICT technologies properly on their own. Therefore, they hire ICT specialists for the installation of every specific ICT technology. Smith (2011) states, An education and communications technology (ICT) specialist designs, maintains, and services systems used to store, retrieve, and send info. Let us now discuss the role which ICT can play in knowledge management. In the report, we will consider one of the most in force(p) ICT technologies which helps companies determine what information should be serene and converted into knowledge. The ICT technology, which will be discussed in the paper, will be Management and Information System (MIS). We will overly discuss the role of ICT in different industries. 2. Role of the ICT Technology ICT plays a considerable rol e in knowledge management. Management Information System is an face of ICT which helps employees in the management of information that is required to run different business activities. Martin (2010) asserts, Management Information Systems, which are often abbreviated to MIS are a instalment of internal business controls that usually refer to documents, IT, people and procedures. ... illon (2010) states, The chief principle of management information system is to make sure that the flow of correct information is facilitated to the proper(ip) people or parties in an organization. The key tasks of an efficient Management Information System include management of business related information, financial support of the collected information, and assisting the management in touch on the information. The processing of data into information and communicating the resulting information to the user are the very essence of an MIS (Lucey 2005, p. 4). Management Information System presents the data to the concerned department in the form of a well-documented report consisting of those activities that are needed to be executed by the management of any specific department. The main purpose of using ICT technologies in an organization is to develop and manage such tools which help managers, decision makers, and other employees of an organization in the processing of information related to different sets of tasks and business operations. ICT is considered an integral part of any organization because it controls all activities regarding businesses of any organization by providing the right information to the right person at right place and at the right time. ICT not only helps companies collect relevant information, rather it is also used to process, analyze, and disseminate the collected information in order to carry out key business processes of an organization. Abel (2008) found that MIS deals with the planning, management, and use of effective information technology tools to help people manage relevant knowledge. Without the use of effective Management Information System, the employees can never properly access or use the information that is required to run

Critical Biodiversity Essay Example | Topics and Well Written Essays - 250 words

Critical Biodiversity - Essay ExampleEach of these many species on earth plays a significant post in maintaining of a stable and healthy ecosystem. However, human activities have directly or indirectly led to a major loss of biodiversity and in crook raising questions as to the need of conserving species so as to maintain a stable and healthy environment. Human activities that directly affect biodiversity include deforestation, pollution and overutilisation of congenital resources. Indirectly for instance, human activities have led to climate change which negatively affects other species.Since each and every species plays a significant role in maintaining a stable ecosystem, the existence of each species is vital to life. Human being cannot survive without biodiversity as we rely on it directly or indirectly (De Vere, 2008). Directly, closely of the plant species be consumed as food and medicine by humans. In addition, all plants play a major role in changing carbon dioxide to oxygen which is vital for human life. Some animal species are also food to humans, and their existence means a continuous food supply. The importances of biodiversity to mankind are just a few to mention. I agree that the loss of a few species may have no profound effect on ecosystem processes, alone there is a need to conserve all species for a better and stable environment. Conservation of biodiversity can include actions like restoration of ecosystems, controlled exploitation of natural resources and the requirement to conserve the species among others.In conclusion, humans need biodiversity for survival since diverse species play various roles in maintaining a stable and healthy ecosystem. As a result, they should conserve the species. I agree that just as our comprehension of social equality has expanded throughout history, our familial and social groups have grown in size. Therefore, our inclusion of the environment ought to become a part of our ethical

Apology by Plato Essay Example | Topics and Well Written Essays - 1250 words

Apology by Plato - Essay ExampleSocrates on page three denies practicing this type of philosophy, although he does not want to disrespect its practitioners. 2) Socrates makes the worsened argument into the stronger argument (Apology,2). Socrates maintains that men of position who are examined by young men of the richer classes (6) who have learned his methods are humiliated. Their response is to slander Socrates Those who are examined by them the young men instead of being angry with themselves are angry with me. This confounded Socrates--and past if somebody asks them, why, what evil does he employment or teach? They do not know (6). In order to save face, these men accuse Socrates of sophistry.(6). 3) Socrates is guilty of itching the young. I will summarize Socrates examination of Meletus concerning this accusation The laws change the early days. All of the judges know the laws. Therefore, all the judges improve the youth. All Athenians improve the youth, according to Meletus . Socrates is an Athenian. But, according to Meletus, Socrates alone is their corrupter. This is an invalid argument. If all Athenians improve the youth, and Socrates is an Athenian, then he should also improve the youth. I understand the second argument as follows It is better to live among good citizens, because they do good. Everyone wants to be treated well. Socrates corrupts the youth intentionally, turning them vainglorious. Bad people do evil. Therefore, Socrates wants to be treated badly. (Apology,7-9). But either I do not corrupt them says Socrates, or I corrupt them unintentionallyIf my offence is unintentional, the law has no cognizance of unintentional offenses (Apology, 9). 4) Socrates does not believe in the gods of the city. Socrates out-argues Meletus on this accusation M you are a free atheist S Do you mean that I do not believe in the godhead of the sun or moon M I assure you, judges, that he does not believe in them for he says that the sun is stone and the moon earth S you have but a bad opinion of the judges, if you fancy them ignorant to such a degree as not to know that those doctrines are found in the books of Anaxogoras (Apology,9). The argument continues S piece of ass a man believe in spiritual and divine agencies, and not in spirits or demigods? M He cannot S You swear in the indictment that I teach and believe in divine or spiritual agenciesbut if I believe in divine beings, I must(prenominal) believe in spirits or demigods--is that not true? M Yes, that is true (Apology,10). On the first charge, that of Socrates practicing natural philosophy, I would find not guilty. Socrates is wrongly characterized in Aristophanes play. He is falsely accused by Meletus of believing that the sun is stone, etc. Meletus did not bother to get his facts straight. The natural philosophers at that time were toilsome to explain phenomena in terms of quantities that could be studied, i.e. Anaximenes theory that all things were made of air through e xpansion and condensation (http//www.academic.mu/phil/jonesj/). This type of early scientific interrogation was seen by those in power as a threat to the theocracy. The belief that the gods ruled the earth, and that the politicians could trace their lineage to the gods was a stabilizing force in society. Socrates maintains that divinity and the gods are wise, and that his actions are dictated by his belief in them. On the second charge, that Socrates makes the worse argument into the stronger argument, I would find not guilty. Socrates does not practice sophistry, which is a form of argument used for persuasion. The Sophists used this form of

Lactase Enzyme Essay Example for Free

Lactase Enzyme EssayThis lab will examine the specificity of an enzyme (lactase) to a specific substrate (lactose). Students will observe the actions of the enzyme and how shape is important to enzyme reactions. Background information Lactose, the sugar found in milk, is a disaccharide composed of glucose and brain sugar (both six-sided sugars). Sucrose, ordinary table sugar, is in any case a disaccharide composed of fructose and glucose. Glucose is a six-sided sugar and fructose is a five-sided sugar. Lactase is an enzyme that breaks lactose down into galactose and glucose. Lactase stinker be purchased in pill form by people who are lactose intolerant. These people lack the enzyme, lactase, and cannot break down the sugar lactose into its component parts. Although lactose is uniform to sucrose, lactase will break down only lactose because of the shape of the sugar. In this lab, you will see lactase break lactose down into galactose and glucose. You will also observe what h appens if the shape of lactase is changed due to heating. Materials/ resources * Lactase tablets these can be bought in any drug store or food product store.Fifteen cubic centimeters of milk any milk will work. Water employ for dissolving the lactase tablet, dissolving the sucrose and boiling the lactase. * Sucrose five grams per group. * virtuoso hundred milliliter graduated cylinder/ten milliliter graduated cylinder measuring water and enzyme amounts. * Three four hundred milliliter beakers used for dissolving the lactase tablet, dissolving the sucrose and boiling the lactase. * Five sample vacuum organ pipes these tubes hold the different root mixtures. * Test tube rack hold the sample tubes. * Marking pencil grad the test tubes so that confusion does not occur. * Clock * Hot plate with a Pyrex test tube for denaturing the enzyme. Glucose test strips these strips can be found in any drugstore.Stirring rod helps to mix up the lactase tablet in the water. Lab procedures 1. Gather the materials. 2. Label the test tubes with the following labels 0 A. Test tube with read milk and enzyme solution. B. Test tube with skim milk and water. C. Test tube with skim milk and denature enzyme solution. D. Test tube with sucrose solution and enzyme solution. E. Test tube with sucrose solution and water. 3. In test tube A add two milliliters of skim milk and one milliliter of enzyme solution. 4. Time for two minutes and test for glucose with the glucose test tape.Record this data in table 1. If there was glucose present mark a + in the table. If glucose was absent, mark a - in the table. 5. In test tube B add two milliliters of skim milk and one milliliter of water. 6. Repeat feel 4. 7. In test tube C add two milliliters of skim milk and one milliliter of denatured enzyme solution. 8. Repeat step 4. 9. In test tube D add two milliliters of the sucrose solution and one milliliter of enzyme solution. 10. Repeat step 4. 11. In test tube E add two milliliters of the s ucrose solution and one milliliter of water. 12. Repeat steps 4. Results Glucose Presence in the Following SolutionsType of Solution substantiative or Negative Glucose Result Test tube A milk and enzyme solution Test tube B milk and water Test tube C milk and denatured enzyme solution Test Tube D sucrose solution and enzyme solution Test Tube E sucrose solution and water Conclusion and Questions 1. Diagram and describe the lactose and lactase reaction (may need to research this). 2. Why did the enzyme react to lactose but not to sucrose? 3. What happened when the enzyme was boiled? 4. Another way to affect the enzyme is by lowering the pH of the solution. However, lactase is supposed to be able to work in the stomach.Would lowering the pH of the enzyme solution affect the enzyme? Why or why not? 5. What type of reaction is this? Dehydration or hydrolysis? Content to be covered in closing paragraphs It should explain the general conclusions of the lab. May refer back to backg round information to help explain the conclusion of the lab. Should refer back to the GENERAL data in the results. Restate the purpose and state whether the hypothesis was correct or not and why. Clearly state and explains how at least THREE errors may have occurred in the lab. Also explains common pitfalls a person SHOULD avoid.

Hallstead Case Essay Example for Free

Hallstead Case Essay1.)The breakeven point in number of gross sales has move along with the breakeven point in sales dollars from 2003 to 2006. The margin of safety has decreased as well. Every year they create to increase the number of sales tickets so the previous year to meet their breakeven point. After 2004 when expansion of the store begun, Hallsteads fixed cost have grown to severally one year. The decrease from 2004 to 2006 is far slight substantial than from 2003 to 2004. This damage is cause by the stores expansion. It is renting a much larger space down the street from its previous location.This has incurred much lager expenses each year accordingly in than prior to 2004. 2.)Yes, the companys income would increase. The new breakeven point in sales dollars would be approximately $6.03 million. 3.)Eliminating sales commission would have a huge effect on the breakeven volume. If they follow through with Gretchens idea of eliminating sales commission their expense s would decrease a great deal each year. They would not have to make nearly as many sales to breakeven. Although this could have an adverse effect on the sales volume.Employees will not be nearly as aggressive in making sales because it will not affect their personal income. Employees could act disapprovingly towards this new measure, affecting the female genitalia line negatively in the long run. 4.)If Hallstead added an additional $200,000 to advertising each year they would have to increase the sales volume considerably, thats if they decide not to do away with sales commission.5.)Average sales would have to increase over $24 to break even if fixed costs remained the same. 6.)I would recommend that Hallstead Jewelers listen to the consultant that suggested price reduction to increase sales. I believe this would be a smart move because with the new store they have room for more sales then the previous location so upping sales numbers is an important step. If reducing sales doesn t help improve the bottom line, I would then suggest that they eliminate sales commission. Although this as been an important part of business, eliminating sales commission would greatly decrease their yearly expense. I think adding advertising aft(prenominal) their recent move is extremely important. Although it is a $200,000 expense, it could increase sales significantly. These are my suggestions for Hallstead Jewelers

Corporate governance Essay Example for Free

Corporate g everyplacenance EssayCorporate nerve is concerned with the structures and systems of control by which managers atomic number 18 held accountable to those who own a legitimate stake in an placement. It has become an increasingly important issue for organizations for tether main reasons. The separation of ownership and trouble control of organizations (which is now the norm except with very small businesses) means that most organizations operate within a hierarchy, or chain, of governance. This chain represents those groups that influence an organization through their involvement in either ownership or worry of an organization. Increased accountability to wider stakeholder involvements has also come to be increasingly advocated in bad-tempered the argument that corporations need to be more visibly accountable and/or responsive, non plainly to owners and managers in the governance chain but to wider social interest Corporate scandals since the late 1990s have increased public debate ab come out how polar parties in the governance chain should interact and influence each other. Most notable here is the relationship between sh arholders and the dining tables of businesses, but an equivalent issue in the public sector is the relationship between brass or public funding bodies and public sector organizations. As the key conclusion of Corporate governance drive the benefit of sh beholder of the fellowship all members of incorporate governance model responsible and accountable for driving this primary objective.1.1 Five Golden Rules of Corporate GovernanceAnd best corporate governance practice is not simply about a battle between distant, disloyal institutional shareholders and greedy directors but about the ethos of the organization and fulfilling its clearly agreed goals. 5 flamboyant rules of Corporate Governance of successful organization are1. Ethics a clearly ethical basis to the business2. Align seam Goals appropriate goals, arrived at through the creation of a suitable stakeholder termination making model 3. Strategic management an effective strategy process which incorporates stakeholder value 4. Organization an organization suitably structured to effect good corporate governance 5. radicaling reporting systems structured to provide transparency and accountability2 objects of studyObjective of this case study is to understand and critically examine flaws, misery of Corporate Governance on Satyam Computers strategic decisions. Also analyze what are the areas those can be influenced by proper Corporate Governance. This case also helps judgement Governments subprograms to tackle firms or intervene in firms functionality in the interest of internal and external stakeholders. Not only were there failures at the regulatory level, but also at the executive level. With no express computer code for corporate governance in India, the comp both(prenominal) failed to follow the industry standard best prac tices and as a result, collapsed.This study would be giveful in identifying the different kind of failures in a family owned business like Satyam and to policy makers in designing and implementing corporate governance frameworks for professionally managed as well as family managed businesses like Satyam. This case also reveals how wrong decisions can damage entire organization and dent the image of companionship. This case also focuses certain legal issues link up to roles and responsibilities of Chairman and other top management including critical role of freelance directors of organization. This incase Study focuses laws and gaps in the Indian context.3 Historical Evolution of the ships companySatyam was coordinated on June 24, 1987 as a private limited company providing software development and consulting run found out of Hyderabad, Andhra Pradesh. Ramalinga Raju and his brother Rama Raju were the promoters of the company. earlier commencement Satyam these duo were inv olved in other businesses like construction and textiles. This company was started with 20 employees 1991, this company went in for IPO where it was oversubscribed by 17 periods. similar year it could bag clients like John Deere co which is fortune 500 company. This is the first time it adopted offshoring model. 1993, Satyam formed joint ventures with clients like D B and also with GE. In 1996 Satyam started its on shore offices in US and Japan. And its first development center in New Jersey, 1998.By 1999 it had operations in 30 countries and was assessed SEI CMM Level 5, one of the very few companies to get this ac deferred paymentation by then. In 2000, Satyam grew by 10000 employees and got listed in NASDAQ ( National Association of Securities Dealers Automated Quotations) in 2001. 2004 Satyam was providing services in 45 countries with employee base of 15000. At that time Company was operating in mingled verticals with 18 development centers. Company crossed 1Billion reven ues by 2006. Satyams revenues grew to 2 billion by 2008 with a net income of 417mn. Gained 186 of fortune 500 customers. Sailing in the industry with 46000 employees by March 2008 with operations across 66 countries. By September 2008 it recorded revenue of 28.19Bn.3.1 Corporate Governance Practice at SatyamTo explain the level of commitment and ethics to society it was mentioned by some(prenominal) inside and outside members of Satyam that on the day of Ramalinga Raju fathers cremation he attended shareholders meeting. Companys ethics and level commitment were stressed in many annual reports. Corporate Governance was driven by its core values Associate Delight Investor Delight Customer Delight Pursuit of worthCompany stated that it believes that corporate governance practices provide an important framework to help the board of directors to fulfill its responsibilities Main duties of the board were to set strategic way to the company and leading the organization in the right dir ection there by ensuring long term interest of investor and other stakeholders of the company. Source Satyam Computer Services, Report on Corporate Governance 2006-07 For freelancer functioning, the board comprised of both executive and non-executive members. room also comprised several perpetrations like Investor Grievances committee Compensation Committee scrutinise CommitteeThe board was governed by code of conduct, which specified that all employees, directors needed to carry out their duties legally, honestly and ethically. It also specified all clauses that avoid any code of conflict etc.., Companys Whistle Blower policy was also in place.According to experts though sound policies were in place no(prenominal) of the directors were objecting Raju s decisions even though they are against the interest of investor. It continued till the time when Raju was planning to acquire Maytas where the biz of Target Company was not reorient to Satyam and also those companies are promot ed by Ramalinga Rajus family members. 3.2 component and Powers of Independent Directors (clause 49 of SEBI) SEBI had constituted a Committee on Corporate Governance under the chairmanship of N R Narayana Murthy to improve standards of corporate governance in India. SEBI introduced some major amendments based on the report on this committee on 26th August, 2003, in clause 49 of its listing agreement.Applicability of Clause 49All companies which were required to comply with the requirement of the erstwhile clause 49 i.e. all listed entities having a paid up share capital of Rs 3 crores and above or net worth of Rs 25 crores or more at any time in the history of the entity, are required to comply with the requirement of this clause. This clause does not apply to other listed entities, which are not companies, but body corporates, incorporated under other statutes. Clause 49 will apply to these institutions as long as it does not violate their respective statutes, guidelines or directi ves. Clause 49 of the SEBIs listing agreement relates to Independent Directors. Clause 49 Corporate Governance The company agrees to comply with the following(a) provisions I. mature of Directors (A) Composition of Board (i) The Board of directors of the company shall have an optimum combination of executive22 and non-executive23 directors with not little than fifty percent of the board of directors comprising of non-executive directors.(ii) Where the Chairman of the Board is a non-executive director, at least(prenominal) one-third of the Board should comprise of independent directors and in case he is an executive director, at least half of the Board should comprise of independent directors. (iii) For the purpose of the sub-clause (ii), the expression independent director shall mean a non-executive director of the company who a. Apart from receiving directors remuneration, does not have any square financial relationships or transactions with the company, its promoters, its directors, its senior management or its belongings company, its subsidiaries and associates which may affect independence of the directorb. Is not related to promoters or persons occupying management positions at the board level or at one level below the boardx c. Has not been an executive of the company in the immediately preceding three financial years d. Is not a partner or an executive or was not partner or an executive during the preceding three years, of any of the following 1. The statutory audit firm or the internal audit firm that is associated with the company, and 2. The legal firm(s) and consulting firm(s) that have a material association with the company.e. Is not a material supplier, service provider or customer or a lessor or lessee of the company, which may affect independence of the director and f. Is not a substantial shareholder of the company i.e. owning 2 percent or more of the block of voting shares. OTHER DEFINITIONS The Department of Company Affairs (DCA) h ad appointed a Committee headed by Mr. Naresh Chandra along with the distinct professionals from various fields. Apart from this, the Kumaramangalam Report also has suggestions about Independent Directors. Some definitions on Independent Directors. THE CADBURY REPORT (1992)Apart from their directors fees and shareholdings, they should be independent of management and free from any business or other relationship which could materially interfere with the exercise of their independent judgment. THE KUMARAMANGALAM REPORT (1998) Independent directors are those directors who apart from receiving directors remuneration do not have any other material pecuniary relationship or transactions with the company, its promoters, its management or its subsidiaries, which in the judgment of the board may affect their independence of judgment THE NARESH CHANDRA REPORT (2003)Apart from receiving directors remuneration, does not have any other material pecuniary relationships or transactions with the co mpany, its promoters and senior management. It is significant to mention hear that the Naresh Chandra Committee report has opined that the recommendations made by the Kumaramangalam Committee in relation to independent directors are not precise and cannot fulfill the requirement of the independency as compared to the International best-in-class definitions and other pragmatic factors.25 An independent director is characterized by the following principle features COMPANIES ACT, 1956 INDEPENDENT DIRECTORSUnder the Companies deed,1956 the powers and duties of directors has evolved under interpretation of various Sections such as 291, 297, 299, 397, 398, 408, 629A, to name a few which have recognised and upheld directors fiduciary duties to shareholders, to act with due care, skill and good faith. Sections 297 and 299, for example, are intended to eliminate possibility of conflict of interest. Unfortunately, the Act does not envisage a proper remedial regime, providing for rescission of underlying transactions, compensation for corporate and stakeholder losses, disgorgement of ill-gotten gains etc.Theoretically, some of these reliefs can be agitated for in the first place the Company Law Board but courts are hesitant to pass such drastic orders, in cases of such large, reputed companies ROLE OF INDEPENDENT DIRECTOR TOWARDS SHAREHOLDERS Corporate Governance principles all over and listing requirements assign tasks that have a potential for conflict of interest to independent directors, examples of these are integrity of financial and non-financial reporting, polish up of related party transactions, nominating address of board members and key executives remuneration. The shareholders, especially the minority shareholders, come out to independent directors providing transparency in respect of the disclosures in the working of the company as well as providing balance towards resolving conflict areas.In evaluating the boards or management decisions in respect of employees, creditors and other suppliers of major service providers, independent directors have a significant role in protecting the stakeholders interests. One of the mandatory requirements of audit committee is to look into the reasons for default in payments to deposit holders, debentures, non-payment of declared dividend and creditors. get on they are required to review the functioning of the Whistle Blower mechanism and related party transactions. These, essentially, safeguard the interests of the stakeholders 4 Major strategic decisions and its consequence declination 16th 2008, Chairman Ramalinga Raju in a surprise move announced intent to acquire Maytas Properties and Maytas construction companies for a whopping 1.6Bn. While it is evident that these two companies are promoted by Ramalinga Raju s family in the industry circles it was not clear why should a IT services company focus on infra and position business. As the decisions was opposed by investors and clear indicati on of market fluctuation made Ramalinga Raju to revert his decision in 12 hours. Share prices plunges by 55% on concerns about Satyams corporate governance.In a surprise move, the conception Bank announced on celestial latitude 23, 2008 that Satyam has been gin millred from business with World Bank for eight years for providing Bank staff with improper benefits and charged with data theft and bribing the staff. Share prices fell another 14% to the lowest in over 4 years. The lone independent director since 1991, US academician Mangalam Srinivasan, announced resignation followed by the resignation of three more independent directors on December 28 i.e. Vinod K Dham (famously known as father of the Pentium and an ex Intel employee), M Rammohan Rao (Dean of the renowned Indian School of Business) and Krishna Palepu (professor at Harvard Business School)6.At last, on January 7, 2009, B. Ramalinga Raju announced confession of over Rs. 7800 crore financial fraud and he resigned as chair man of Satyam. A week after Satyam founder B Ramalinga Raju s immoral confession, Satyams auditors Price Waterhouse finally admitted that its audit report was wrong as it was based on wrong financial statements provided by the Satyams managements On January 22, 2009, Satyams CFO Srinivas Vadlamani confessed to having inflated the number of employees by 10,000 Satyam share price have seen sharp decline within hours of the outburst of the incident and set ahead deteriorated after Ramalinga Rajus confession Source http//akpinsight-ijcbs.webs.com5 Implementation of strategic decisionOn 30th Sep 2008, Satyam reported that it had cash takes of 1.2Bn and on December 16th company expressed intent of acquiring Maytas Properties and Maytas Constructions for 1.6Bn. While Maytas infra a public listed company operating for two decades Maytas properties s only 6 months old which declared a revenue of 7.37Bn and net profit of 370 mn. On December 16th 2008 Satyam board approved acquisition of Ma ytas. The cash reserve to be used by Satyam to buy 51% of equity stake in Maytas infra for 1.3Bn USD and for Maytas properties 300 mn USD. Satyam planning to acquire 31% of the holding of the Raju family in Maytas Infra and another 20% through open offer to shareholders. The promoters held 36.64% equity stake in Maytas infra . Satyam planning to pay 475 Rs per Share which was 1.25% less than closing value December 16th and open offer made at 525 rs from the existing Maytas infra shareholders.After approval from board Ramalinga Raju announced this as a strategic move to de-risk core business by bootstrapping a new business vertical. He also called out that this would de-risk the recessional impacts on the accredited vertical of core business. Announcement however trigger negative reaction from industry, investors and stock markets. Satyams stock got severe beating on December 16.The ADR fell from 12.55 to 5.70 after this announcement . On Bombay Stock Exchange the stock fell from 22 6 to 158 rs. It went down further to 134 on December 24th 2008. The decision attracted conduct of criticism that promoters who has only 8.74% equity stake in the company were being allowed by the board to transfer a considerable amount of specie from Satyam to Maytas where Ramalinga Raju s family own more stake.Analysts called that this is act of siphon to move cash from Satyam into a place where Raju s family has more stake. Experts also called that if board is convinced with the deal then it is their responsibility to inform major investment institutions which is a good sign of proper corporate governance. Valuation of Maytas was not transparent and this was not even advised to investors in advance. Investors called this process as act of misuse of Satyam funds and its a nepotism. Registrar of Companies asked Satyam to submit minutes of board meeting for validity and review held on December 16th 2008. However Satyam could not provide minutes of meeting in the said deadline give n by RoC.These reactions compelled Satyam to roll back the decision within 12 hours .These accusations lead to few international issues where the long battle between British Virgin Island Based Upaid system and Raju and Satyam CFO. There are three cases breach of contract, forgery filed by filed by UPaid and one disparagement filed by Satyam. On December 23 2008 World Bank announced that it will bar Satyam to take any of its contracts for next 8 years due to improper invoice and benefit to employees.It was reported that Satyam sold its preferential shares to World Bank CIO. Before Maytas controversy got over DSP-Merlynch announced that it is terminating its advisory agreement with Satyam. In its communication it said considering various strategic options it had terminated its advisory agreement also quoted that it was to their understanding that there are accounting irregularities which prompted them above decision. Analysts said that this move compelled Raju to confess as SEBI aske d DSP-Merlynch asking why it had to withdraw the agreement.6 Merits/Flaws of implementationFollowing are the Governance Flaws noticed in the case of Satyam computer Services Limited6.1 Unethical ConductIt is evident that founder of the company wanted to make money any which way by avoiding taxes, cooking books , creating false payrolls and pay offs. Shareholders, employees and clients realized steady diet of (A)Satyam. He was not following the spirit behind its name. along with his brother Rama Raju who is his also managing director of the company disguised all this from companys board , senior managers and auditors for several years. Confession revealed the fraudulent and unethical look of the duo who bagged many awards and rewards for his best corporate governance including prestigious Golden Peacock award. Both CEO and CFO charged for putting self-interests ahead of companys interests.6.2 A case of insider tradingBoth central and state investigation agencies and also audit firms revealed and established that promoters indulged in the nastiest kind of insider trading of companys shares to raise money for building large land banks. It was established that money raised by Ramalinga Raju and Rama Raju along with his relatives used to buy lands in 330 binami companies.6.3 Case of False Books and Bogus AccountsThe Serious Fraud Investigation Office (SFIO), 23 a multi-disciplinary investigating arm of the Ministry of Corporate Affairs, set up in 2003 with officials from various law enforcement agencies, was asked to investigate the fudging of accounts as admitted by B. Ramalinga Raju. the consent of the board was unanimously accorded after which Raju proposed the merger of MIL and MPL to the shareholders, which came in for stiff resistant, and issue of corporate governance was raised. A couple of weeks later, Ramalinga Raju dropped a bombshell by sending a letter of admission to SEBI and the board of directors that he had fudged the accounts of Satyam and that th e balance sheet as on September 30, 2008 carried an inflated (non-existent) cash and bank balances of Rs 5040 crore, non-existent interest of Rs 376 crore and understated liability of Rs 1230 crore Source http//www.applied-corporate-governance.com/best-corporate-governance-practice.html6.4 Lax BoardThe Satyam Board was composed of chairman-friendly directors who failed to question managements strategy and use of leverage in recasting the company they were also extremely slow to act when it was already clear that the company was in financial distress. The glue that held the board members together was Ramalinga Raju. Each of the board members were there on his personal invitation and (that) made them ineffective. The Board ignored, or failed to act on, critical information related to financial wrongdoings before the company ultimately collapsed. It was only when Ramalinga Raju in the December, 2008 announced a $1.6 billion bid for two Maytas companies i.e. Maytas Infra and Maytas Prop erties, and while the share market reacted very potently against the bid and prices plunged by 55 % on concerns about Satyams corporate governance, that some of the independent directors came into action by announcing their withdrawal from the Board6.5 Unconvinced Role of Independent DirectorsThe Satyam episode has brought out the failure of the present corporate governance structure that hinges on the independent directors, who are supposed to bring objectivity to the superintendence function of the board and improve its effectiveness. They serve as watchdogs over management, which involves keeping their eyes and ears open at Board deliberations with critical eye raising queries when decisions twine wrong. Stakeholders place high expectations on them but the Satyams case reveals such expectations are misplaced. Six of the nine directors on Satyams Board were independent directors including US academician Mangalam Srinivasan (the independent director since 1991), Vinod K. Dham (f amously known as father of the Pentium and an ex Intel employee), M Rammohan Rao (Dean of Indian School of Business), US Raju (former director of IIT Delhi), T.R. Prasad (former Cabinet Secretary) and Krishna Palepu (professor at Harvard Business School).They were men of standing reputation. To avoid any controversy, the two founder directors did not participate in the decision making process for the reason that the provisions of the Companies Act and SEBI regulations mandate presence of only disinterested directors in board meeting where the agenda of such a nature is discussed. This naturally causes suspicion on the role put to deathed by the independent directors present in that meeting. What concerns everyone is that those independent directors allowed themselves to be party to the mysterious designs of the promoter directors. It is hard to believe that such eminent and experienced personalities could not discover the well-planned massive fraud and manipulations.6.6 Questionab le Role of Audit Firm/CommitteeThe true role of audit committee in prcis is to check out transparency in the company, that financial disclosures and financial statements provide a correct, sufficient and creditable picture and that, cases of frauds, irregularities, failure of internal control system within the organization, were minimized, which the committee failed to carry out. The timely action on the information supplied by 18 a whistleblower to the chairman and members of the audit committee (an e-mail dated December 18, 2008 by Jose Abraham), could serve as an SOS to the company, but, they chose to keep silent and did not report the matter to the shareholders or the regulatory authorities. The Board members on audit committee who failed to perform their duties alertly be therefore tried out under the provisions of the Securities Contracts (Regulation) Act, 1956 (an unimaginable fine extendable to rupees 25 crore by also including imprisonment for a term, which may extent to 1 0 years).6.7 Suspicious Role of Rating AgenciesCredit rating agencies have been consistently accused of their lax attitude in assessing issuers and loose misleading ratings without thorough analysis, as has been the case of Enron and now in Satyam, they failed to warn market participants about the deteriorating condition of company. On December 2, 2001, Enron Corporation, the USAs seventh largest corporation declared bankruptcy when it was rated investment grade by all the credit rating agencies even four days before its bankruptcy. None of the watchdogs barked, including the credit rating agencies, which had greater access to Enrons books.In the case of Satyam, credit rating agencies have been heavily criticized as regards their role and for the accuracy of their ratings. The rating agencies were allowed to look into companys books for making assessments but they never investigated the financial condition of Satyam. The rating agencies displayed lack of due diligence in their cove rage and assessment of Satyam. They based their analysis on fraudulently prepared and audited financial statements and thereby failed to warn investors about Satyams deteriorating condition.6.8 Questionable Role of BanksThe ICAI Probe Panel has hit out at banks for not doing due diligence on Satyam Software Services Ltd before giving it loans. While sanctioning short term loans why not the banks posed any question as to why the company which was supposedly cash rich as per the financial statements was taking loans from them. The Panel wondered why the government put Deepak Parikh on its Board despite his HDFC group being a major creditor to the company. The banks that gave loans to Satyam during 2000-08 despite the company claiming huge surpluses were HDFC Bank (Rs 530 Crore, Citibank (223.87 Crore), Citicorp Finance (Rs222.28 Crore), ICICI Bank (Rs 40 Crore), and BNP Paribas (Rs 20 Crore) totaling Rs 122.161 Crore.6.9 Fake AuditPricewaterhouseCoopers (PwC)s audit firm, Price Waterh ouse, was in the auditor for Satyam and have been auditing their accounts since 2000-01. The fraudulent role played by the PricewaterhouseCoopers (PwC) in the failure of Satyam matches the role played by Arthur Anderson in the collapse of Enron. S Goplakrishnan and S Talluri, partners of PwC according to the SFIO findings, had admitted they did not come across any case or vitrine of fraud by the company. However, Ramalinga Raju admission of having fudged the accounts for several years put the role of these statutory auditors on the dock. The SFIO report stated that the statutory auditors instead of using an independent testing mechanism used Satyams investigative tools and thereby compromised on reporting standards.