How did I acheive these 5 learning goals Essay Example | Topics and Well Written Essays - 250 words

How did I acheive these 5 learning goals - Essay Example Then, I researched entirely on the perception of the Chilean cultural on business. Thirdly, I had to look into the US and Chile cultural relationship to business. I found out both cultures significantly value business. Finally, from that cultural scrutiny, I got a better image and understanding of the Chilean perception in the perspective of carrying out business. Though, much effort is vitally necessary in achieving any goals, the results are always much pleasing and rewarding afterward. I also had to consider the instances that I had triumphantly accomplished different learning goals before. Considering those earlier situations, I had to get those factors that significantly lend a hand towards achieving my earlier learning goals. Among the factors included: spending much time to those set learning goals to the effectiveness of achieving them. Consequently, I dedicated many moments in the learning goals up to their competition (Brophy 2010). Additionally, there are many obstacles in achieving any set goals despite all the facts. Hence, I worked tirelessly in an effort to confiscate those obstacles. Nevertheless, the particular action that I took to eliminate the barriers, it exceedingly facilitated in attaining the learning goals. As a result, there was an incredible result in learning goals achievement. They were extremely uncomplicated, but yet exceptionally valuable this applies

Surrogacy Legalisation in Australia Essay Example for Free

Surrogacy Legalisation in Australia Essay Women usually become a surrogate mother because they receive compensation in one form or another from doing it; others do it because a family member cannot produce a baby of their own. Homosexual couples tend to use surrogacy as an option to have a child of their own, as compared to adopting a child. Due to commercial surrogacy being illegal in Australia, it has driven homosexual couples to other countries such as India where the surrogate mothers are not as healthy as the ones in Australia. Commercial surrogacy should be legalised in Australia so people of all sexualities do not revert to other countries where poor women are exploited and help protect the legal status of children there. (Esther Han, December 9, 2012, Sydney Morning Herald) Through surrogacy, couples of either heterosexuals or homosexuals are able to have a family of their own if they cannot produce one for themselves. There are two types of surrogacy; traditional and gestational. A traditional surrogate is a woman who donates her own egg and then carries out the pregnancy. Their egg is donated from their own body with the sperm of the father or the sperm from a donor. A gestational surrogacy is when the surrogate isnt biologically or genetically related to the child that she is carrying. Through the process of in vitro fertilization, the carrier becomes pregnant. This fertilization is where an embryo or several embryos are created from the eggs and sperm of the intended parents are implanted in the uterus for the gestational period of 40 weeks. As in the grounds of nature it takes a man’s sperm and a womans egg to create a baby, it makes it impossible for homosexual people or couples to conceive a baby of their own and therefore surrogacy is an option for them. In gestational surrogacy, there is no direct genetic impact on the baby from the surrogate mother and there is no DNA from the surrogate mother to the baby. This is because the embryotic sack that the baby is in has already got the DNA from its’ mother and father through the in vitro fertilization procedure. However, if the surrogate mother is not getting enough nutrients in her diet or if she were to drink or take drugs, this would affect the health and development of the baby as if it would a traditional surrogacy. Homosexual couples tend to go for surrogacy as opposed to adoption due to the fact that many homosexual couples want a baby that is created from their own DNA (because they cannot create their own with a woman) and not bring up someone else’s child through adoption. Not only because of these reasons do they tend to go for surrogacy, but also because adoption for homosexuals either in a relationship or not and single people has now become prohibited in almost every country in the world. There are a few concerns that do influence the decision on whether a homosexual couple adopt (if they were able to in that particular country) or apply for a gestational surrogate. Some of the concerns that they have with adoption is that some mothers decide to change their minds at the last minute and keep their baby instead of giving it to the adoptive parents. The costs that are involved with adoption and surrogacy are around the same amount of money to pursue; so many homosexual and heterosexual couples tend to go for surrogacy because even with the slight price increase of surrogacy, the couple would have a baby that is created from their own DNA. For the homosexual couple however, the DNA would come from one of the parents (Janna Herron, Bank Rate, 2013). In Australia, the current laws have stated that commercial surrogacy is illegal. However, there is no current law that states in Australia that non-commercial surrogacy also known as altruistic surrogacy is illegal. According to the Surrogacy Act of 2010, any parties can enter into a non-commercial/altruistic surrogacy agreement regardless of their sex and relationship status. The surrogate mother of the intending parents is not allowed to receive money or any compensation from the intending parents, but are allowed to have any medical expenses that are related to the baby be compensated for by the intending parents. For a homosexual couple, finding a willing surrogate mother in Australia who doesn’t want to be compensated more than what the law states is almost impossible to find, and this therefore leads homosexual couples to apply for surrogacy in other countries such as India. Each year, India produces hundreds of babies through commercial gestational surrogacy to intending parents all around the world. A vast amount of these babies from India go to intending homosexual couples of Australia. Just before Christmas last year, India changed their law for surrogacy to now exclude homosexuals, singles and people of all genders that are in a de facto relationship. This new law has been put into place because there are people who access surrogacy, rather than assisting the surrogates and the way in which surrogacy is done (Janna Herron, Bank Rate, 2013). This new law in India has affected homosexual couples especially because they can no longer apply for commercial surrogacy because they no longer fit in with the new criteria. These laws have been passed because of the controversial issues that may occur and the psychological issues that child may receive from having two parents of the same sex raise them. There are many controversial issues with being in a same sex relationship, including that of same sex rights and children. Children are an important aspect of many people’s lives. One of the issues that have arisen is whether a child who is raised from same sex parents will suffer from psychological abnormalities or development issues. Studies have shown from The American Psychiatric Association that there are no development issues or differences between children who have been raised by either homosexual or heterosexual parents. The child’s intelligence, psychological adjustment, popularity with friends, development of social sex role identity or development of sexual orientation has not been negatively affected or influenced due to their parents’ sexual origin as many stereotypes may point out. Another controversial issue that same sex couples face is the nature vs. nurture theory. Some people believe that if a man and a woman cannot produce a baby of their own, then they should therefore not be having children. This same theory applies to homosexual couples. In the eyes of society, if a homosexual couples cannot produce a baby naturally, than they should not be allowed to participate in the surrogacy scheme. This shouldn’t be the case for anyone, homosexual or not (Surrogacy Controversy, 2009) Controversial issues aside, should the legalisation of commercial surrogacy for heterosexuals and homosexuals in Australia occur? The answer is yes. Homosexuals should be allowed to access commercial surrogacy in Australia because we know the environment the women are living in is much more sanitised and cleaner as opposed to the third world countries such as India where intending same sex parents have had to resort to in order to have a baby. The surrogate mothers of Australia should be allowed to be compensated for the physical hardships and mental discomforts that she may endure. Studies have shown that no mental development issues have occurred from children who have same sex parents and there are no negative effects on the children. Everyone has the right to have a child and by legalising commercial surrogacy in Australia, more people will be able to have the families they’ve always wanted instead of having to meet the new criteria of the Indian laws. And sure, two daddies cannot give a child a mothers’ love but they can definitely give them double daddy love and in the end all that matters to a child is that they are loved by their parents; even if that happens to be two mums or two dads (Rosemary Odgers and Margaret Wenham, Courier Mail, February 10,2010). Reference List; †¢ Esther Han, December 9, 2012, Sydney Morning Herald, accessed Thursday 22nd May, 2013) lt; http://www. smh. com. au/national/call-to-reform-surrogacy-laws-20121208-2b264. htmlgt; †¢ Farlex Inc. 013, The Free Dictionary, accessed Friday 10th May, 2013 †¢ Kerry Brewster, 2013, ABC News, accessed Friday 10th May, 2013 †¢ Professor Jenni Millbank, 2013, ABC News, accessed Friday 10th May, 2013 †¢ Janna Herron, Bank Rate, 2013, accessed Friday 17th May, 2013 †¢ Surrogacy Act of Australia, 2010, accessed on Friday 24th May, 2013 †¢ Surrogacy Controversy, April 2009, accessed Sunday 26th May, 2013 †¢ Rosemary Odgers an d Margaret Wenham, Courier Mail, February 10, 2010, accessed Sunday 26th May, 2013

Italian Renaissance Arts Affect on Todays Culture Essay -- Essays Pa

Italian Renaissance Art's Affect on Today's Culture World History Many of us today have things in our culture that we appreciate without thinking about where they have come from. The things we enjoy so much could be from another culture, and even another place in time. This document will explore the influence of Italian Renaissance art on today's civilization, which has greatly changed the art of today. The Renaissance was a time period that began in the early 1300's and lasted into the 1600's. It was a time when the philosophies of the ancient Greek and Romans were rediscovered, which took place after the Middle Ages. Many of the philosophies of the Middle Ages were no longer accepted, and the Renaissance brought about a revamped way of thinking and learning, based on the Greek and Roman culture. The thinkers and humanists had much to do with the direction of the Renaissance, but the artists also had significant importance. "Artists are not philosophers, although in the Renaissance they come very close to sharing in the philosophical enterprise"(Gardener 561). The Renaissance was about individualism. Renaissance painters were attempting to do the same as Renaissance writers, who wanted to interpret people and nature realistically ("World Book") . "Architects of the Middle Ages designed huge cathedrals to emphasize the majesty and grandeur of God. Renaissance architects designed buildings on a smaller scale to help make people aware of their own powers and dignity" ...

How to plan and provide environments and services support children Essay

Describe the factors to take into account when planning healthy and safe indoor and outdoor environments and services: All staff has a duty of care for children and each other within the setting. It is important that everybody is aware of government legislation regarding the schools Health and Safety policy in regards to potential risks and hazards and what should happen if an incident occurs. As health and safety is primarily common sense it becomes second nature when working with children to abide by the Health and Safety policy. When working within a school staff should always make sure that areas are fit to purpose prior to any learning or play activities this could mean doing a risk assessment to ensure areas are safe and free from any potential risks. If a risk is spotted it should be reported immediately or logged for attention. The factors to take into account are: Every child is an individual and progresses at different rates and each child has different needs which depend on their age and ability. When we plan activities we should think about ways in which way we can keep all children active and the layout of the room and the needs of the child if you have a baby in the room you would not allow toddlers to be running round. Also if children wanted to ride bikes this should be done outside with more space and under supervision. Some children may have more specific needs than other children if they are have a sensory impairment provisions should be put in place so the child will enjoy mainstream school as much as the next child. An adult could also have specific needs where a risk assessment may need to be done at some time like if the person is pregnant or impaired in some way. Individual support may be offered to families/carers that have different needs to others. When working with children we should always be aware of our environment as we would not allow a child to run around the classroom with scissors, if this did happen we would explain or ask the child why this is a dangerous thing to do. In any school yard there should be separate sides of the yard were say football is played rather than all the children playing in line of the ball as this may cause injury. Explain how health and safety is monitored and maintained and how people in  the work setting are made aware of risks and hazards and encouraged to work safely: Within school settings health and safety is monitored and maintained by the schools policies and procedures these are implemented by a governing body then must be carried out to the letter. Anybody running a place where members of public visit must have a duty of care and not let people be exposed to hazards that may cause illness or harm them. Visitors must follow the set guidelines to ensure the safety and well being of all children within the setting. Children who are being collected must be collected by a person known by the teacher unless prior information given, if a child requires medicine then this will be left in the office with a consent form received from the parents. Within school if a accident / incident happens then it is recorded and parents are informed of the child’s injury i.e. bumped head letter. W ithin schools there will always be a first aider available to deal with an injury. Confidentiality policy is always kept within school the only time confidentiality should be broken is when neglect or a form of abuse is suspected and the relevant authorities need to know. Risk assessments are carried out daily by teachers and all staff to ensure no potential risks or hazards. If anything is found it must be recorded and reported immediately relevant staff must be notified. Identify sources of current guidance for planning healthy and safe environments and services: All settings should have copies of the latest legislation as recorded in 1.4 they will also have their own policies and procedures. There is also a lot of information to be found on the internet: Health and safety executive Child accident prevention trust Department for education Explain how current health and safety legislation, policies and procedures are implemented in own work setting: When working with schools we have a legal responsibility to ensure the safety of all children and fellow colleagues as they are entrusted in our care listed below are the main policies: Policies and procedures regarding Health and Safety at Work are given to all staff including volunteers on the first day of employment  within the setting this is based on the Health and Safety at Work Act 1974. The main responsibilities of this act are that all buildings should be maintained to a high standard, designed with safety in mind. The environment should always be clean and tidy; all equipment should be stored away safely. As is good practice working practice should promote the health and safety of children. These acts also provides protection for employees by the workplace being a safe place and not pose a risk to employee’s health as stated in COSHH all hazardous substan ces and cleaning equipment stored away safely. Training should be provided for all employees on health and safety. PPE clothing should be provided free of charge. Certain injuries, diseases and incidents should be reported immediately to the Health and Safety Executive. First aid facilities and a first aider should be accessible at all times, within each setting there will be a safety representative who can be consulted regarding issues which may affect health and safety. Finally the legal duties of all employees must be responsible to take care of their own health and safety and that of others affected by their actions. All employees must cooperate with the health and safety at work act. This will be kept in the office and available to all. Fire precaution act 1971 and regulations :The fire authority will issue a fire certificate when happy that all correct procedures are in place .They also check the fire equipment and correct fire escapes and routes of departure COSHH (control of substances hazardous to health) this is monitored and maintained within schools by ensuring all chemicals and cleaning equipment is locked away in a cupboard away from all children. All chemicals must be clearly marked. RIDDOR 1995 (Reporting of Injuries, Diseases and Da ngerous Occurrence Regulations )this is a legal duty to explain work related deaths, any major incidents or injuries, work related diseases and dangerous occurrence. When carrying children or equipment always promote good practice. The Childcare Act 2006 this sets out the statutory framework for health and safety within all settings including that of the EYFS their standards are monitored by Ofsted. Product safety marking these must be (PAT tested) regularly and they will hold the kite mark to say they have been tested. Toys must carry a CE showing that the product meets European standards. Motor vehicles regulations 2006 seat belts must be worn at all times and booster seats provided for children under a certain height (135cm). Smoking ban 2007 EYFS  this includes a legal requirement to ensure all children are in a smoke free zone. The manual handling operations regulation act 1992Employers must ensure that correct guidelines are followed when lifting pupils or equipment. Hygiene legislation 2006 This covers the safe preparation and storage of food .All kitchen staff must hold a current food hygiene certificate .There must be posters displayed within the kitchen reminding staff of good practice i.e. different coloured chopping boards and how food is stored correctly. The early years foundation stage (EYFS) Statutory framework for eyfs 2008 ensuring all aspects of welfare for children is covered ,this includes safeguarding ,suitable people ,suitable premises and equipment .There must be correct documentation within the organisation. Other procedures which are in place to safeguard children are: Safety fence and locked gates disallowing children to leave when in outdoors areas. All doors which provide entry and access are locked and door handles unobtainable to children. All visitors must sign in and wear a badge if there for a while must be notified about health and safety. Children must be picked up by the named person unless by prior arrangement. Confidentiality maintained at all times unless abuse is suspected. Admissions where no child can be looked on more favourably than another. Accident/incident must be recorded if a child has a bump or injury then this must be sent home to parents explaining what happened if a major incident must be forwarded to relevant people. Taking of medic ines they must be stored correctly parents must sign a consent form to say what the medicine is and how much and when their child is allowed it. Within the setting there will be a notice in the staff room of which child is asthmatic or allergic to food or other things so each staff member can see.

The Future of Oil

TIME Magazine, titled † The Future of Oil† by author Bryan Walsh which is a senior writer for TIME magazine, covering energy, environment and diseases infers and appraises the future of oil in the aspect of economy, value, scarcity and finding its alternatives. The author reveals and reviews the importance of oils to global economy as well as the urgency on finding another replacement for oil in order to flee the world from over-relying on this non-renewable natural resources.This facts have agonized the world and people starts concerning nice decades ago when people found that the oil is not renewable and not reusable. SUMMARY In the first part of the article, the author reviews the discovery of new plentiful oil sources in the Atlantic Ocean 180 miles east of ROI De Jeanine could producers,OHO barrels of crude a day, yet it is still disproportional to the demand all around the world.Nevertheless, the latest advanced technologies applied on automobiles and recession of e conomy in US have temporary shed the demand oil, the rapid growth in other countries like China, India and certain developing countries have equalize gain the demand and supply graph back to the extreme level. These bring a phenomena that plentiful but expensive oil in the market. The price of oil will still be hardly to drop. Moreover, there is still no other substitute available for oil, it is prone to be big booms and deep busts, taking the global economy along with it.When the global economy heats up, demand for oil rises, boosting the price and encouraging producers to pump more. Inevitably those high prices eat into economic growth and reduce demand Just as suppliers are overproducing. Prices crash, and the cycle starts all over again. However, the environmental issues and costs have to be brought to be concerned. The catastrophic oil spill accident happened in the Gulf of Mexico had brought huge impact to the environment and it needs decades to recover.Yet, the demand of oil is never stop, supply of oil must be ideally inexhaustible to the world. People are facing the more challenging and dangerous tasks while getting the unconventional oil to satisfy the demand of oil. Hence, the best solution is still to develop other kind of energy alternative to break temporally of oil for environmental, economy and future. Analysis of the Presentation The first element of the article â€Å"The Future of Oil† written by Bryan Walls in April 2012 that is going to be discusses will be the author's purpose of intent.From the article, the author's purpose is to inform the audience about the current amount of available crude left and the number of production of barrels of oil per day which to fulfill the unlimited demand from the international market, and to predict that the oil which supports our daily transportation will be getting expensive in the future and it will be much more polluting in order to process the oil as the process is destructive to the environm ent. The second element to be discusses will be the author's point of view.As what have written before, since the author have stated that the price of oil becomes expensive (Bryan Walls, 2012). Thus the author suggests that it will be important to hold as more researches and developments of carbon-free alternatives such as wind power, solar power, nuclear power and befouls as possible now in order to reach better technology in fuel-efficiency which is believed potential to reduce the burden of the high price of oil in our daily life later. Next, the author's tone in writing the article will be another element to be discusses where a tone fleets the author's feeling and attitude towards the subject.Audience can feel the author's tone was excited when he describe on the size of the floating oil-production platform deck in Atlantic, Brazil which he wrote † The platform deck is so big you could play the Super Bowl on it, if not for the nest for the interlocking pipes and valves th at circulate oil, methane and steam throughout the ship. † (Bryan Walsh, The Future of Oil, paragraph 2 line 5-7). The author shows the feeling of regret too from his word â€Å"A combination of recession, conservation and improved auto efficiency has eloped the U.S. Shed demand impressively. But demand in China, India and other developing nations have replaced it. Result: plentiful but expensive oil that translate into painfully high gas prices. † (Bryan Walsh, The Future of Oil, paragraph 5 line 3-5). Other than that, the author's worry can be found from the written â€Å"The new supplies are for the most part more expensive than traditional oil from places like the Middle Each, sometimes significantly so. They are often dirtier, with higher risks of accidents. (Bryan Walsh, The Future of Oil, paragraph 8 line 2-4). The author also wows the feeling of sarcastic and contradiction when he wrote muff may not like Exxon because of the pump price or its oversize profits, but how much love do you have for autocratic poetasters like Iran or Russia? Oxen's growth trickles down; the oil-and-gas industry created 9% of all new Jobs last year, according to a report by the World Economic Forum, even as oil companies booked multimillion-dollar profits. † (Bryan Walsh, The Future of Oil, paragraph 15 line 5-9).The author used the tone sarcastic once again later in his word â€Å"Low oil prices in the sass lulled U. S. Auto companies into disastrous complacency; they had dew efficient models available when oil turned expensive. † (Bryan Walsh, The Future of Oil, paragraph 18 line 5-6). Other than all of the above, the author used the tone of exaggerate when he describing the amount of available extreme oil, â€Å"Extreme oil meaner there will still be enough?more than 1 trillion barrels by one estimate?to keep cooking the planet if we decide to burn it all. (Bryan Walsh, The Future of Oil, paragraph 25 line 7-8). In addition, the author used some fact information instead of opinion sentences teen the paragraphs in the article; which a fact is the statement that can be proven right or wrong, and an opinion is the statement of feeling that cannot be proven right or wrong (Dahlia, Critique Essay). The author stated that since there is increase in crude collecting activities which requires drilling technology now thus â€Å"Tight oil has helped revivalist the American drilling industry. (Bryan Walsh, The Future of Oil, paragraph 11 line 1). Besides that, the author also stated that U. S. ‘s import of liquid fuels have decreased from 60% in year 2005 to 45% in last year, if domestic oil production continues to rise, U. S could move toward to energy independence (Bryan Walsh, The Future of Oil, paragraph 12). Other than that, he also included fact information in his article, written that â€Å"There is no substitute for economy along with it. (Bryan Walsh, The Future of Oil, paragraph 17). Last of all, the author have ref erred to other's speeches and opinions such as from President Obama, energy expert–Michael Clare, state geologist of Text–Scott Tinker, and chief economist at EIA?Afterbirth, which he have written into his article â€Å"The Future of Oil† but yet he do not enclose the links and quote them to the references or origins which e have used as materials, thus his scholarly is considered as unclear.RESPONSE TO THE PRESENTATION In the article â€Å"The Future of Oil†, author Bryan Walsh has used many statistics and data to strengthen the persuasiveness of his view to audience, but he fails to indicate the exact sources of certain data. Maybe some of these data are very common to local people, example the average price of oil last year in US, â€Å"Last year the average cost for a gallon of unleaded was $3. 51, the highest on record, up from $2. 90 a year before. On March 26 the national average was$3. 90†³(Bryan, 2012), but that was uncommon to reader from other area.He actually should include the sources of those data in order to make his article to be more convincing. The same problem occurs on the information on the production of crude barrels daily by Petrol's in Atlantic Ocean. The author stated the amount of crude produced, but he did not mention where he got the data from. Instead, these might bring some doubts and seems exaggerating to the audience. Nevertheless, in this article, Bryan Walsh focuses more on the impact of oil to US economy,but hectically provides sufficient facts while explaining the influence of oil to the global future economy.He states and redirects US might be able to achieve energy independence as more sophisticated hydraulic fracturing and horizontal trinitrotoluene's applied to open up reserves of oil which previously considered unobtainable, but he does agree also that more production of oil in US does not really help to calm the increasing global oil demand. He states â€Å"Energy security is fine, bu t it doesn't have that much meaning in a globalizes economy,† says Guy Caruso, a former head of the EIA (Bryan, 2012).This is very true that no matter how much new and unconventional oils are being discovered, the world will never satisfy from the supplies. Nonetheless, Bryan Walsh, in his article, besides economy issues, he does talk about the impact of producing oil to the environment, the true cost to the environment which he intends to warn people the consequences and the future challenge of producing oil. He does provide some facts and sayings of certain representative to attract reader's attention on this serious issue.Example†elf you think cleaning up an oil spill in the Gulf of Mexico was tough, try doing it in the remote, forbidding Arctic. But even greater than the immediate environmental danger posed by unconventional oil is the larger risk to the climate. â€Å"(Bryan, 2012). However, he fails to picture out how destructive the consequences and negative effe ct to the environmental. Instead, he provides saying like â€Å"There's enough carbon there to create a totally different planet,† says James Hansen, a NASA climatologist and activist (Bryan, 2012) without explaining how different planet would it be.At the last part of the article, author Bryan Walsh has clarified his view on the future of oil. He denotes that new coming sources and unconventional oil does not really help to solve the fundamental problem. He does need of oil. He includes some facts to show the effort of people to increase the efficiency in order to waste the energy sources. â€Å"Beam's push to increase corporate average fuel-efficiency standards for vehicles to 55 m. P. G. By 2025 is vital†(Bryan, 2012).

Generally Accepted Accounting Principles and Owners Equity Essays

Generally Accepted Accounting Principles and Owners Equity Essays Generally Accepted Accounting Principles and Owners Equity Essay Generally Accepted Accounting Principles and Owners Equity Essay Chapter 7 Accounting Information Systems Questions 1. What is the right side of an account called? 2. What is the left side of an account called? 3. An organizational scheme used to classify accounts as assets, liabilities, or owners’ equity is known as what? 4. What journal is used to record both the account(s) to be debited and the account(s) to be credited? 5. A collection of specific asset, liability and owners’ equity accounts in known as what? 6. What type of entry is made to adjust the accounts for internal events prior to preparing financial statements? . What type of entry is made to close out a temporary account and transfer the balance to retained earnings? 8. What type of account has an opposite balance to the normal balance of its associated account? 9. Recording the appropriate part of a journal entry to the affected account is known as what process? 10. A listing of all general ledger accounts and their respective balances to ensure that debits equal cred its is known as what? Exercises E7. 1The following events occurred during the first month of business at a local marketing company. Indicate which of the events are accounting events and provide a short justification for your answer. A. The owner invested money from his savings account for start-up costs. B. Employees hired agree to sign a non-compete agreement. C. The owner pays the first and last month’s rent on office space. D. Computer equipment is purchased on account for each employee. E. Three employees attend the Chamber of Commerce meeting to generate sales contacts. F. A client pays for advertising services performed by the company. G. The office supply store across the street is planning a major advertising promotion next month. : E7. 2 Specify in the space provided the effect of each of the following accounting events on assets, liabilities, and owners’ equity. Use I for Increase, D for Decrease, and NA for Not Applicable. Owners AssetsLiabilities Equity ________________________A. Issued preferred stock for cash. ________________________B. Purchased office computers on account. ________________________C. Purchased computer supplies for cash. ________________________D. Returned defective supplies and received a cash refund. ________________________E. Made a payment on computers purchased above. ________________________F. Purchased inventory by making a cash down payment with the balance owed on open account. E7. 3For each of the accounting elements that follow (A-F), indicate in the space provided the appropriate number of the financial statement(s) where the element would appear. 1. Income statement 2. Statement of owners’ equity 3. Balance sheet 4. Statement of cash flows ________A. Cash balance in checking account ________B. Unused supplies ________C. Merchandise sold on account ________D. Stock issued ________E. Utilities expense ________F. Taxes payable E7. 4Various accounts are affected differently by debits and credits. For each of these accounts, sate whether it is increased or decrease by a debit or credit. Also indicate whether the normal balance is a debit balance or a credit balance. The first account is an example. AccountsIncreased byDecreased byNormal Balance A. SuppliesDebitCreditDebit B. Interest Payable C. Equipment D. Fees Earned E. Salaries Expense E7. 5For each of the following situations, prepare the adjusting entry for the month ended April 30 and indicate the effect each adjustment would have on net income. A. Marketing Unlimited has a $20,000 contract with a client to prepare a catalog describing the client’s various products. Payment was to be received when the catalog was completed in June. As of April 30, $9,000 worth of services had been performed. B. Donna’s Consulting, a decorating firm, has an agreement with an apartment developer to decorate the apartment offices and model apartments. Donna will be paid $12,000 upon completion of her decorating services. As of April 30, Donna has completed one-fourth of her decorating services. C. Grant Enterprises rents storage space to a tenant for $200 a month. The invoice for April’s storage fee had not been sent as of April 30. E7. For each of the following situations, prepare the adjusting entry for the month ended August 31 and indicated the effect each adjustment would have on net income. A. The August water bill for the Johnson Company arrived in the accounting department on September 2. The invoice totaled $135. B. Riverside Medical Clinic has a contract with a payroll provider for payroll services. Riverside pays its employees semi-monthly. The payroll provider charges Riverside $250 for each payroll it processes and bills on the first day of the month after the services are provided. C. Camaron, Inc. borrowed $2,000 on August 1. Camaron must repay the principal and interest of 9 percent annually 90 days from the date of the note. Camaron prepares monthly financial statements. E7. 7After its first year in business, Aaron Distributing, Inc. needs to prepare its financial statements. Given the following trial balance, prepare the income statement and statement of retained earnings for the year ended December 31, 2003. Dividends of $1,000 were paid during the year and are reflected in the trial balance. There were no additional capital stock transactions during the month. ____________________________________________________________ _____ AARON DISTRIBUTING, INC. Adjusted Trial Balance December 31, 2003 DebitsCredits Cash$6,140 Accounts receivable2,350 Prepaid insurance3,180 Vehicle12,500 Accumulated depreciation- vehicle$1,000 Office equipment25,400 Accumulated depreciation- office equipment3,630 Accounts payable1,930 Notes payable7,500 Wages payable2,170 Capital stock25,000 Retained earnings1,000 Fees earned45, 500 Advertising expense6,000 Depreciation expense4,630 Insurance expense1,200 Interest expense750 Maintenance expense2,450 Utilities expense5,780 Wages expense15,350 ______ Total$86,730$86,730 ___________________________________________________________ ______ E7. 8Refer to E7. 7. Prepare the balance sheet for Aaron Distributing, Inc. as of December 31, 2003. E7. 9Refer to E7. 7. Prepare the closing entries for Aaron Distributing, Inc. as of December 31, 2003. E7. 10The adjusted trial balance for Nick’s Golf Supplies follows. Determine the net income or loss for the month of November and the balance in the Retained Earnings account that would appear on the balance sheet. ____________________________________________________________ ______ NICK’S GOLF SUPPLIES Adjusted Trial Balance November 30, 2003 DebitsCredits Cash$1,340 Supplies2,870 Inventory19,590 Equipment15,225 Accumulated depreciation- equipment$10,875 Accounts payable2,440 Capital stock20,000 Retained earnings5,920 Sales16,000 Cost of goods sold10,500 Advertising expense100 Depreciation expense2,175 Supplies expense435 Wages expense3,000______ Total$55,235$55,235 ____________________________________________________________ ______ Problems P7. 1Kendall Corporation began operations on March 1, 2003 and completed the following transactions during its first month of operations. A. Issued common stock for $100,000. B. Paid $18,000 for a one-year lease on office space. C. Purchased office equipment costing $35,000 by paying $5,000 cash and signing a five-year note for the balance. D. Purchased office supplies on account, $750. E. Sent a bill for $4,500 to a customer for services performed. F. Received $1,000 from a customer for services to be performed next month. G. Paid employees for hours worked, $1,025. H. Paid half of the amount owed for office supplies in transaction (D), $375. I. Received, but did not pay, the monthly telephone bill, $275. J. Paid a dividend to owners, $2,000. Required: 1. Determine the effect of each of the preceding events on the accounting equation. . Prepare the general journal entries to record each of these events. Note you may want to set up T-accounts to keep track of some accounts. Do not prepare the adjusting entries. 3. Prepare the income statement for the period. 4. Prepare the statement of cash flows for the period. 5. Prepare the statement of retained earnings for the period. 6. Prepare the balance sheet at the end of the period. 7. Prepare the closing entries. P7. 2The following accounting events (A-I) affected the assets, liabilities, and owners’ equity of the Jackson Company during the fiscal year ended September 30, 2003. A. Purchased $23,400 in merchandise inventory for cash. B. Sold $45,500 in merchandise inventory to a customer for $68,250 cash. C. Purchased $16,900 in merchandise on open account. D. Sold $34,840 in merchandise inventory for $52,260 on open account. E. Received and paid the utility bill, $745. F. Paid employees $5,900 for wages earned. G. Received a partial payment from a customer on account, $37,700. H. Paid rent for the current month, $7,800. I. Recorded depreciation on store equipment, $3,900. Required: 1. Determine the effect of each of the preceding events on the accounting equation. 2. Prepare the general journal entries to record each of these events. Note you may want to set up T-accounts to keep track of some accounts. 3. Prepare the income statement for the period. 4. Prepare the statement of cash flows for the period (ignore beginning balances). P7. 3For each of the following items (A-L) indicate on which financial statement you would expect to find it. Some items may appear on more than one statement. 1. Income Statement 2. Statement of owners’ equity 3. Balance sheet 4. Statement of cash flows __________A. Cash, ending balance __________B. Sales to customers __________C. Accounts receivable _________D. Cash received from customers __________E. Cost of goods sold during the period __________F. Office supplies on hand __________G. Office supplies used during the period __________H. Ending retained earnings __________I. Taxes payable __________J. Dividends paid during the period __________K. Wages payable __________L. Cash paid for merchandise inventory P7. 4Everett Photography specializes in engagements and weddings, reunions, and family portraits. Everett is reviewing the following analysis of events provided by his accountant, but he cannot understand this analysis. Describe the events for Everett. A. Photo supplies debit, $2,000 Accounts payable credit, $2,000 B. Cash debit, $500. Unearned revenue credit, $500 C. Equipment debit, $5,000 Note payable, $5,000 D. Cash debit, $850 Revenue credit, $850 E. Accounts payable debit, $400 Cash credit, $400 F. Unearned revenue debit, $500 Revenue credit, $500 G. Accounts receivable debit, $2,500 Revenue credit, $2,500 H. Notes payable debit, $200 Cash credit, $200 I. Expense debit, $1,500 Photo supplies credit, $1,500 P7. 5Brandon’s Snow Removal Service has a fiscal year end of June 30. The unadjusted trial balance is followed by information for adjustments. ___________________________________________________________ ______ BRANDON’S SNOW REMOVAL SERVICE Unadjusted Trial Balance June 30, 2003 DebitsCredits Cash$10,140 Accounts receivable12,250 Supplies3,670 Prepaid insurance3,040 Buildings76,800 Accumulated depreciation- buildings$15,360 Equipment66,400 Accumulated depreciation- equipment13,280 Accounts payable1,755 Unearne d fees3,360 Note payable52,000 Capital stock50,000 Retained earnings1,960 Fees earned45,720 Advertising expense4,000 Repairs expense2,200 Supplies expense1,435 Wages expense3,500______ Total$183,435$183,435 ___________________________________________________________ ______ Adjustment data: A. Unused supplies on hand, $250. B. Depreciation on buildings, $3,840. C. Depreciation on equipment, $6,640. D. Unearned fees still unearned, $1,000. E. Salaries earned but not yet paid, $360. F. Accrued interest on the note, $430. G. Fees earned but not recorded and not received, $600. Required: 1. Prepare the adjusting entries. In some instances, it will be necessary to establish new accounts for items not shown on the unadjusted trial balance. 2. Determine the net income or loss for the period. 3. Prepare the closing entries. Case Select a company that is featured in this week’s issue of BusinessWeek. Using the company’s annual report, answer the following questions: A. Examine the balance sheet of this company. Which accounts have debit balances and which accounts have credit balances? B. Trace the net income from the income statement to the statement of owners’ equity. C. Trace the ending balance of retained earnings from the statement of owners’ equity to the balance sheet. D. Trace the ending balance of cash from the statement of cash flows to the balance sheet. E. What is the date for the end of the accounting cycle?

Why Men Are Typically Taller Than Women

Why Men Are Typically Taller Than Women While studying genetic factors behind different traits in men and women, University of Helsinki researchers have identified a genetic variant on the X sex chromosome that accounts for height differences between the sexes. Sex cells, produced by male and female gonads, contain either an X or a Y chromosome. The fact that females have two X chromosomes and males only have one X chromosome must be taken into account when attributing the difference in traits to variants on the X chromosome. According to the studys head researcher, Professor Samuli Ripatti, The double dose of X-chromosomal genes in women could cause problems during the development. To prevent this, there is a process by which one of the two copies of the X chromosome present in the cell is silenced. When we realized that the height associated variant we identified was nearby a gene that is able to escape the silencing we were particularly excited. The height variant identified influences a gene that is involved in cartilage development. Individuals that possess the height variant tend to be shorter than average. Since women have two copies of the X chromosome variant, they tend to be shorter than men.

An Introduction to the Bell Curve

An Introduction to the Bell Curve A normal distribution is more commonly known as a bell curve.   This type of curve shows up throughout statistics and the real world.   For example, after I give a test in any of my classes, one thing that I like to do is to make a graph of all the scores. I typically write down 10 point ranges such as 60-69, 70-79, and 80-89, then put a tally mark for each test score in that range. Almost every time I do this, a familiar shape emerges. A few  students do very well and a few do very poorly. A bunch of scores end up clumped around the mean score. Different tests may result in different means and standard deviations, but the shape of the graph is nearly always the same. This shape is commonly called the bell curve. Why call it a bell curve? The bell curve gets its name quite simply because its shape resembles that of a bell. These curves appear throughout the study of statistics, and their importance cannot be overemphasized. What Is a Bell Curve? To be technical, the kinds of bell curves that we care about the most in statistics are actually called normal probability distributions. For what follows we’ll just assume the bell curves we’re talking about are normal probability distributions. Despite the name â€Å"bell curve,† these curves are not defined by their shape. Instead, an intimidating looking formula is used as the formal definition for bell curves. But we really don’t need to worry too much about the formula. The only two numbers that we care about in it are the mean and standard deviation. The bell curve for a given set of data has the center located at the mean. This is where the highest point of the curve or â€Å"top of the bellâ€Å" is located. A data set‘s standard deviation determines how spread out our bell curve is. The larger the standard deviation, the more spread out the curve. Important Features of a Bell Curve There are several features of bell curves that are important and distinguishes them from other curves in statistics: A bell curve has one mode, which coincides with the mean and median. This is the center of the curve where it is at its highest.A bell curve is symmetric. If it were folded along a vertical line at the mean, both halves would match perfectly because they are mirror images of each other.A bell curve follows the 68-95-99.7 rule, which provides a convenient way to carry out estimated calculations:Approximately 68% of all of the data lies within one standard deviation of the mean.Approximately 95% of all the data is within two standard deviations of the mean.Approximately 99.7% of the data is within three standard deviations of the mean. An Example If we know that a bell curve models our data, we can use the above features of the bell curve to say quite a bit. Going back to the test example, suppose we have 100 students who took a statistics test with a mean score of 70 and standard deviation of 10. The standard deviation is 10. Subtract and add 10 to the mean. This gives us 60 and 80. By the 68-95-99.7 rule we would expect about 68% of 100, or 68 students to score between 60 and 80 on the test. Two times the standard deviation is 20. If we subtract and add 20 to the mean we have 50 and 90. We would expect about 95% of 100, or 95 students to score between 50 and 90 on the test. A similar calculation tells us that effectively everyone scored between 40 and 100 on the test. Uses of the Bell Curve There are many applications for bell curves. They are important in statistics because they model a wide variety of real-world data. As mentioned above, test results are one place where they pop up. Here are some others: Repeated measurements of a piece of equipmentMeasurements of characteristics in biologyApproximating chance events such as flipping a coin several timesHeights of students at a particular grade level in a school district When Not to Use the Bell Curve Even though there are countless applications of bell curves, it is not appropriate to use in all situations. Some statistical data sets, such as equipment failure or income distributions, have different shapes and are not symmetric. Other times there can be two or more modes, such as when several students do very well and several do very poorly on a test. These applications require the use of other curves that are defined differently than the bell curve. Knowledge about how the set of data in question was obtained can help to determine if a bell curve should be used to represent the data or not.

Discuss how eukaryotic organisms came into existence Coursework

Discuss how eukaryotic organisms came into existence - Coursework Example The study of the origin of the eukaryotes is a dynamic branch of this science, and much research has taken place in order to try and explain the development of this unique and structurally and functionally distinct class of organisms (Bacterial phylogeny, 2006). There are many theories and models regarding this debate, and many of those models are conflicting in nature (Bacterial phylogeny, 2006). This paper purports to discuss the most commonly accepted and relevant models of the origin of eukaryotes, analyzing their strengths and weaknesses, and presenting a conclusion about the needs for future research into this field, and the specific parameters that should be aimed for in that future research. Discussion/Body: Let us begin our discussion with an understanding of a eukaryotic organism. The eukaryotic organisms, as opposed to the prokaryotic cells, have originated rather recently in the history of evolution (Bacterial phylogeny, 2006). ... is no structurally developed control center like the nucleus of the eukaryotes (White, 2006), and the organelles, if present, are simple and non-membranous (White, 2006). Such organisms had the capability of surviving in the harshest of environments, as was necessary in the early development of the world’s ecosystems (White, 2006). They reproduced by simple binary fission (Bacterial phylogeny, 2006) and could metabolise with or without the availability of oxygen (White, 2006), using a variety of chemicals as substrates for metabolism. In contrast, the eukaryotes are defined by the presence of a well-defined nucleus, which is membrane bound (White, 2006). There are a variety of organelles, which are complex in nature and many are also membrane-bound (White, 2006); the division of labour is enhanced and made more efficient in the eukaryotes (White, 2006). Such organisms are increasingly oxygen-dependent (White, 2006), and have a reduced capability to withstand extremes of enviro nments, requiring a more stable environment around them (White, 2006). There is a general consensus of scientific opinion that the eukaryotes came into being by the ‘fusion’ (Rivera & Lake, 2004) or ‘association’ (Rivera & Lake, 2004) of different prokaryotic organisms (Rivera & Lake, 2004). Unfortunately, the consensus of opinion is limited till here. From this conjecture, several theories have arisen in an effort to best explain the behavior of eukaryotes, both genetically and phenotypically. Two of the most common models are the ‘nucleus and mitochondria co-origin’ (Bacterial phylogeny, 2006) model and the ‘nucleus-first, mitochondria-later’ (Bacterial phylogeny, 2006) model. Let us study the co-origin model first. Scientists supporting the co-origin model claim that a fusion

AN INQUIRY INTO THE EFFICIENCY OF CELEBRITY ENDORSEMENT AS A MARKETING Dissertation

AN INQUIRY INTO THE EFFICIENCY OF CELEBRITY ENDORSEMENT AS A MARKETING COMMUNICATIONS STRATEGY IN MORDERN SOCIETY - Dissertation Example Furthermore, factors such as the gender and age of the focus group were also taken into consideration as it greatly affects the findings of the study. On the basis of this study, it was observed that findings regarding the effect of celebrity endorsements as a marketing communications strategy could be divided into three key areas, namely – the perception of consumers with regard to a particular celebrity and his /her association with a brand / product or service; key factors which must be taken into consideration while choosing a celebrity for endorsing a particular brand or product; and finally develop a strategic model for Data Analysis: In order to measure the attitudes and perception of consumers towards a product celebrity endorsements various variables will be studied such as - their views on the advertisement; perception of the brand based on that advertisement; and the influence on their purchase decision. The differences in their perceptions with regard to the celebr ity endorsements will be measured on the basis of their attitudes towards single celebrity ads (i.e. a product endorsed by one celebrity) and multiple celebrity ads (i.e. same product endorsed by multiple celebrities). The data will be then analyzed on the basis of percentage of respondents in accordance with these variables such as gender, age, educational background etc. On the basis of the literature review, and the observations likely to be made on the basis of the personal interviews, it could be stated that the success or failure of any celebrity endorsement is a result of several attributes, which will be presented in the questionnaire. This includes - match between the product and the celebrity endorsing it; the choice of celebrity and the target audience; the popularity of the celebrity; the credibility or image of that celebrity in the industry; the values they endorse; their physical appearances; their appeal i.e. locally as well as globally; the likelihood of the risk of them (celebrities) getting involved in a conflict or a controversy; and the number of brands endorsed by the said celebrity. These attributes play a key role in influencing the consumer’s purchase decision and hence must be taken into consideration by the marketers / organizations prior to associating themselves with a celebrity. This information will be presented in the form of graphs, for better clarification the same is depicted in the figure below: Figure 1: Factors taken into consideration while selecting a celebrity for endorsing a given brand / product: The rating will be shown on the x axis while the attributes will be shown on the Y axis. The numbers 1 to 9 indicate the attributes mentioned above, which are taken into consideration by marketers while endorsing a product. The findings in this chart will be based on the observations made as well as on the findings observed in literature review section. In recent times, the global business has become highly complicated and hence the choice of a right celebrity for the product is extremely crucial for the organizations. Their decision strategy may

Quality Assurance Manager Research Paper Example | Topics and Well Written Essays - 1500 words

Quality Assurance Manager - Research Paper Example Quality Assurance Manager Unilever Company is a multinational company that deals in the production of different products ranging from beverages, food and cosmetics. Quality assurance is the assurance that the customer will continue to be supplied with high quality products and services. Vision â€Å"To be the foremost consumer product company in the global perspective specializing in care, food and dental.† Mission â€Å"Working to create better future by inspiring people to take small actions with the aim of making people look good, feel good and make them satisfied with the brands that are good for them while reducing the environmental impact.† My general responsibility as a quality assurance, manager would be to head the quality assurance department and ensure that all the quality standards for all products and services are met. In particular, I would be responsible for the monitoring of the production process and methods, safety, quality and risks that are associated with different products and services to ensure that there is prior planning to manage them. I would be responsible for the quality assurance of products beginning from the raw materials, intermediate products, final products as well as packaging materials and distributions to ensure that quality standards are adhered to at all levels in the supply chain. It would also be my duty to ensure that the quality management systems conform to the best practices, procedures and standards with regard to the maintaining and assuring quality. Relations between the company and the customers with respect to quality of products and services will be based in my department and hence I would be responsible for the assurance that the correct quality tools, procedures and methodologies are applied with regard to best practices to ensure that quality is delivered to the customers. Research and development with regard to the development of new products that meet customers’ expectations and requirements will be part of my department responsibilities. My department will therefore be responsible for the research, study, evaluations and the implementation of quality assurance practices with regard to the compliance to the company’s best practices. In the cases where the systems and process exhibit deviation and out of control in terms of quality, my department would be responsible for the initiation and the implementation of corrective measures to ensure that quality control is assured. Lastly I would also be responsible for ensure that quality does not only conform to the customer’s requirements and expectations but also to the state laws and regulatory authorities’ standards. Quality assurance and control in an organization is therefore a challenging position that requires accurate analysis and implementation of policies. Strategic planning would be very important in success in the duty as a quality assurance manager. In this regard, preventive measures would be my first priority . As observed by Chapman (1999), preventive actions are vital in the reduction of the unnecessary costs of quality. Cost of quality are the expenses incurred while ensuring that the products and services meet the required quality standards. Preventive measures are those measures that ensure that the quality of the raw materials at its production stage is controlled. This results into the

Global Terrorism Research Paper Example | Topics and Well Written Essays - 250 words

Global Terrorism - Research Paper Example Nevertheless, because of the differences in national legislation among countries, it is difficult to formulate a sole definition that perfectly fits with the numerous interpretations and meanings of the term. Terrorism is a universal event. In other words, it involves different countries with varying national legislations, political ideologies, and which is emotionally charged. Therefore, the way terrorism is viewed differs from one country to another depending on the conditions present in each country. As a matter of fact, these differences in the national legislation, and political and emotional ideologies, made it unfeasible for the United Nations to come up with a universally accepted criminal law definition for terrorism that is comprehensive and legally binding (Diaz-Paniagua, 2008). Ultimately, the reason for this difficulty is due to its nature that is heavily knotted to politics and emotion. Perhaps, the ideal way of defining terrorism is to base it on the use of violence; however, violence itself is a wide-ranging term depending on which country the violence exists; hence, it is still difficult to come up with a sole definition for terrorism that is universally accepted. The fe deral agencies and the military define terrorism differently in order to describe the type of programs that a particular agency offers. For instance, FBI utilizes the terms such as â€Å"counterterrorism† and â€Å"anti-terrorism† to refer to its anti-terrorism combat (GAO, 1997), and it goes the same with the military. Anti-colonial terrorism campaigns are basically resistances against weeding out the pre-existing geopolitical heritage of a particular civilization. In other words, an anti-colonial terrorism campaign is entrenched in a sense of an inconsistency in the identity of the colonizer and the prospective colony. This is crucial in that most terroristic activities arise from

Outcomes Essay Example | Topics and Well Written Essays - 500 words - 2

Outcomes - Essay Example The evaluation criteria for this outcome will constitute determination of the number of nurses who are familiar with the re-education program and its goals. Another outcome will be reduced cases of victims of Hospital Acquired Infections (HAIs) especially patients in acute care setting. The evaluation criteria will employ data recording of the percentage of patients reported as having contracted Hospital Acquired Infections (HAIs).Increased overall performance of the nurses in regard to organized patient data and reference literature at the point of healthcare service (Peter, 2010). The evaluation criteria for this outcome will be the record of the reported number of nurses that fail to complete the hand washing procedure checklist. It is important to underscore the relationship existing between the highlighted outcomes to the multiple set of standards as well as differing groups’ needs and priorities. It is important to note that the outcome must emphasize patients’ vulnerability to Hospital Acquired Infections (HAIs) and health care providers’ compliance level. This means that the priority is to boost re-education effectiveness and translate this into reduced cases of poor hand washing practice among the healthcare providers. The parties of interest in the overall design of the outcome are the patients and the health care providers. The basic standards would constitute threshold of 80% of the nurses that must be familiar with the re-education program and its goals by the end of first year. This percentage will help in establishing the effectiveness of programme and serve healthcare management towards monitoring the progress of quality services (Peter, 2010). A recommended 20% decrease in number of victims of Hospital Acquired Infections (HAIs) especially patients in acute care setting. This is in line with the overall patient centered priority in evading Hospital Acquired Infections and its risk that in extreme

Global Terrorism Research Paper Example | Topics and Well Written Essays - 250 words

Global Terrorism - Research Paper Example Nevertheless, because of the differences in national legislation among countries, it is difficult to formulate a sole definition that perfectly fits with the numerous interpretations and meanings of the term. Terrorism is a universal event. In other words, it involves different countries with varying national legislations, political ideologies, and which is emotionally charged. Therefore, the way terrorism is viewed differs from one country to another depending on the conditions present in each country. As a matter of fact, these differences in the national legislation, and political and emotional ideologies, made it unfeasible for the United Nations to come up with a universally accepted criminal law definition for terrorism that is comprehensive and legally binding (Diaz-Paniagua, 2008). Ultimately, the reason for this difficulty is due to its nature that is heavily knotted to politics and emotion. Perhaps, the ideal way of defining terrorism is to base it on the use of violence; however, violence itself is a wide-ranging term depending on which country the violence exists; hence, it is still difficult to come up with a sole definition for terrorism that is universally accepted. The fe deral agencies and the military define terrorism differently in order to describe the type of programs that a particular agency offers. For instance, FBI utilizes the terms such as â€Å"counterterrorism† and â€Å"anti-terrorism† to refer to its anti-terrorism combat (GAO, 1997), and it goes the same with the military. Anti-colonial terrorism campaigns are basically resistances against weeding out the pre-existing geopolitical heritage of a particular civilization. In other words, an anti-colonial terrorism campaign is entrenched in a sense of an inconsistency in the identity of the colonizer and the prospective colony. This is crucial in that most terroristic activities arise from

Impacts of Cyber Vandalism on the Internet Essay

Impacts of Cyber Vandalism on the Internet - Essay Example With intent to discuss the issue, this paper will cover the associated terms like administrative discretion, cybersecurity threats, and statutory protections for public employees.   In the legal context, the term discretion indicates the power to decide or act according to one’s own judgment. Some legal systems like the US allow certain discretionary powers to administrative authorities. To illustrate, US law system has framed some broad limits within which an administrative authority can operate. For instance, a statute confers discretion if it is reasonable and is in public interest. To define, the administrative discretion is the expertise of professional expertise and judgment as opposed to strict adherence to regulations or statutes, in making a decision or performing official acts or duties (The Free Dictionary). In other words, when a legal system permits an administrative authority to practice discretion, it is called administrative discretion. The discretionary powers are given to an administrative authority by statute or delegation. It has observed that, generally, broad discretionary powers are given to administrative agencies in order to e ffectively exercise their administrative authority. However, it is held that the discretionary power must not be vague or arbitrary, but it has to be in accordance with legal requirements. US Supreme Court stated that â€Å"an administrative agency enjoys wide discretion in ascertaining the best way to handle related, yet discrete issues in terms of procedures and priorities† (USLegal). Although the law imposes certain regulations on the administrative authorities in exercising their discretionary powers, it is often seen that their functions are not in line with law requirements.

Is Organic Food Good for You Essay Example for Free

Is Organic Food Good for You Essay What is organic food? †¢(1) Organic food is food which has been produced to standards designed to keep the production more natural. Fewer, if any, chemicals are used and most pesticides are banned when they are used they are very carefully controlled. †¢(2)Organic food costs more then non-Organic food. This is not always the case but on average organic farmers generally charge more for their produce because: oMany organic farming practices take a bit longer and produce lower yields oIt is more labor intensive than conventional agriculture oFields have to be taken out of food production while they go through three years of organic conversion or for fertility building. Here you will find out if organic food is good for you or not, there will be the science behind it, advantages, and disadvantages evidence and a conclusion. The science behind it In the rush to produce more and more crops to satisfy growing demand producers have had to resort to using a lethal cocktail of pesticides to control disease and insect attack. Good news for their bank balances perhaps but not good news for your health, this is why you need to be informed of the advantages of organic food. Did you know that if you consumed an average apple you would be eating over 30 pesticides, even after you have washed it? Organic food is known to contain 50% more nutrients, minerals and vitamins than produce that has been intensively farmed. You will have to eat more fruit nowadays to make up the deficiency, but unfortunately that means eating more chemicals, more detrimental affects on your health eating something that should be good for you! Some more startling facts now. Pesticides in food have been linked to many diseases including: ? Cancer ?Obesity ?Alzheimer’s ?some birth defects There are probably others but if you think about it, how can it be okay for you to eat chemicals and not expect some form of reaction in your body. Our bodies are delicwonderful machines. Any form of foreign chemical is bound to cause irritation at the least. (3)Some organic foods, including fruit, vegetables and milk, may be more nutritious than non-organic produce, according to an investigation by British scientists. Early results from a ? 12m study showed that organic fruit and vegetables contained up to 40% more antioxidants than non-organic varieties, according to Professor Carlo Leifert at Newcastle University, who leads the EU-funded Quality Low Input Food project. Larger differences were found in milk, with organic varieties containing more than 60% more antioxidants and healthy fatty acids, he said. Antioxidant-rich food is often promoted as healthier because in lab tests the compounds neutralize free radicals that are thought to contribute to ageing. (4) Ben Gold acre says the Soil Associations criticism of the recent Food Standards Agency research on nutrients is not about organic food and that the emotive commentary in favor of organic farming bundles together diverse and legitimate concerns about unchecked capitalism in our food supply, In fact, our argument with the FSA research is about whether it gives a fair and accurate picture of organic food. Gold acre. First, he said we were trying to change the argument by saying that the important issue with organic food is not personal health benefits, but rather benefit to the environment. More farmland wildlife, high animal welfare and lower pollution were not mentioned in our own initial response, but were put forward strongly by the government when the FSA launched its report, and we repeated it as the governments view, with which I agree. Second he argued that absence of pesticides, no routine use of antibiotics on farm animals and far fewer additives allowed in organic food all deliver health benefits. Goldacre says that as these cannot be measured by the FSA research, mentioning them is gamesmanship. These are real benefits, confirmed by other research. The organic movement represents a spectrum of practices, attitudes, and philosophies. On the one hand are those organic practitioners who would not use chemical fertilizers or pesticides under any circumstances. These producers hold rigidly to their purist philosophy. At the other end of the spectrum, organic farmers espouse a more flexible approach. While striving to avoid the use of chemical fertilizers and pesticides, these practitioners do not rule them out entirely. Instead, when absolutely necessary, some fertilizers and also herbicides are very selectively and sparingly used as a second line of defense. Nevertheless, these farmers, too, consider themselves to be organic farmers [6]. For raising animals, antibiotics would not be permitted as growth stimulants but would be permitted to counter infections. The rules permit up to 20% of animal feed to be obtained from non-organic sources. This was done because some nutrients (such as trace minerals) are not always available organically. Irradiation, which can reduce or eliminate certain pests, kill disease-causing bacteria, and prolong food shelf-life, would be permitted during processing. Genetic engineering would also be permissible. More Nutritious? Organic foods are certainly not more nutritious The nutrient content of plants is determined primarily by heredity. Mineral content may be affected by the mineral content of the soil, but this has no significance in the overall diet. If essential nutrients are missing from the soil, the plant will not grow. If plants grow, that means the essential nutrients are present. Experiments conducted for many years have found no difference in the nutrient content of organically grown crops and those grown under standard agricultural conditions. Safer? Many organic proponents suggest that their foods are safer because they have lower levels of pesticide residues. However, the pesticide levels in our food supply are not high. In some situations, pesticides even reduce health risks by preventing the growth of harmful organisms, including molds that produce toxic substances . To protect consumers, the FDA sets tolerance levels in foods and conducts frequent market basket studies wherein foods from regions throughout the United States are purchased and analyzed. Its 1997 tests found that about 60% of fruits and vegetables had no detectable pesticides and only about 1. 2% of domestic and 1. 6% of imported foods had violative levels [13]. Its annual Total Diet Study has always found that Americas dietary intakes are well within international and Environmental Protection Agency standards. Most studies conducted since the early 1970s have found that the pesticide levels in foods designated organic were similar to those that were not. In 1997, Consumer Reports purchased about a thousand pounds of tomatoes, peaches, green bell peppers, and apples in five cities and tested them for more than 300 synthetic pesticides. Traces were detected in 77% of conventional foods and 25% of organically labelled foods, but only one sample of each exceeded the federal limit Pesticides can locate on the surface of foods as well as beneath the surface. The amount that washing can remove depends on their location, the amount and temperature of the rinse water, and whether detergent is used. Most people rinse their fruits and vegetables with plain Tastier? Organically grown foods are not inherently tastier than conventionally grown foods. Taste is influenced by freshness, which may depend on how far the products must be shipped from farmer to consumer. What kinds of locally grown fruits and vegetables are available varies from community to community. Whether they are organically or conventionally produced is unlikely to make any difference. In the early 1990s, Israeli researchers made 460 assessments of 9 different fruits and vegetables and no significant difference in quality between organic and conventionally grown samples. The Consumer Reports study found no consistent differences in appearance, flavour, or texture. Better for the Environment? Many buyers of organic foods believe that the extra money they pay will ultimately benefit the environment by encouraging more farmers to use organic methods. But doing this cannot have much effect because organic agriculture is too inefficient to meet the worlds food needs. Moreover, the dividing line between organic and conventional agriculture is not sharp because various practices are not restricted to one or the other. For example, organic farmers tend not to use pesticides, but faced with threatened loss of crops, they may change their mind. If certain patterns of pesticide use cause more harm than good and there is a way to remedy the situation, the people concerned about it can seek regulatory solutions. I dont believe that paying extra for food will benefit anybody but those who sell it. This research shows there are benefits, said Dr Kirsten Brandt of Newcastle University, which led the research. The reason why its such a grey area is because its extremely difficult to measure the health benefit in any food, but we can say that if you eat 400g of fruit and vegetables per day you would get 20 per cent more nutrients in organic food. Peter Melchett, policy director of the Soil Association, welcomed the new research. He said: There is clear evidence that a range of organic foods contain more beneficial nutrients and vitamins and less of things known to have a detrimental health effect.

Cadbury Is A Leading Global Confectionery Company Marketing Essay

Cadbury Is A Leading Global Confectionery Company Marketing Essay Introduction Cadbury is a leading global confectionery company with an outstanding portfolio of chocolate, gum and candy brands. The company employs around 50,000 people and has direct operations in over 60 countries, selling their products in almost every country around the world. The company creates brands people love, brands like Cadbury, Trident and Halls. The company heritage starts back in 1824 when John Cadbury opened a shop in Birmingham selling cocoa and chocolate. Since then Cadbury have expanded the business throughout the world by a program of organic and acquisition leg growth. On 7 May 2008, the separation of Cadbury confectionery and Americas Beverages business was completed creating Cadbury plc with a vision to be the worlds Biggest and Best confectionery company. Mission Statement Cadbury means quality this is the company promise. The company reputation is built upon quality; the company commitment to continuous improvement will ensure that the company promise is delivered. Cadbury has established itself as a company of fairness and integrity, which always attempts to operate as a socially responsible business. Value Performance Cadbury is passionate about winning. The company competes in a tough but fair way. The company is striving, hardworking and makes the most of the abilities. The company is prepared to take risks and act with speed. Quality Cadbury put quality and safety at the heart of all of the activities such as product, people, partnerships and performance. Respect Cadbury genuinely care for the business and the colleagues which like listen, understand and respond. The company is open, friendly and welcoming. The company embraces new ideas and diverse customs and cultures. Integrity Cadbury always strive to do the right thing. The company does the business with honesty; openness and being straight forward characterize the way. Responsibility Cadbury take accountability for the social, economic and environmental impact. In this way the company aims to make the business, partners and communities better for the future. Cadbury Business Principles are the code of conduct of the company and also take account of global and local cultural and legal standards. They confirm the company commitment to the highest standards of ethics and business conduct. The core purpose of the company is creating brands people love. The core purpose captures the spirit of what the company is trying to achieve as a business. Market Share By participant, the market is relatively fragmented, with the five largest confectionery companies accounting for around 40% of the market. There are a large number of companies which participate in the markets only a regional or local basis. Cadbury compete against multinational, regional and national companies. The graph shows that Cadbury is the second highest of the total confectionery in the market share. Halls is the largest brands in candy of Cadbury. Cadbury have number one and number two confectionery market position in 20 of the worlds 50 largest confectionery markets by retail sales value. Financial statement The graph shows the financial situation of Cadbury from 2006 to 2009. As we can see in the graph, the revenue is reached  ¿Ã‚ ¡5975 million is year 2009 which is slightly increase about 5% from year 2008. In operating income, year 2009 is the highest compare to previous year which is  ¿Ã‚ ¡507 million. Last but not least, year 2009 having 9% of the operating margin which is slightly increase from year 2008. As a conclusion, In year 2009, the performance is pretty well compare to the previous year due to there a keep increase since year 2006 to 2009. PESTLE implication Political The political deals with government influence. The main laws that will affect Cadburys are the consumer protection law. These are the laws and the recent changes in food labeling. The food labeling shouldnt be too influence as Cadburys has label all their goods properly to begin with. Change in manufacturing law will also greatly influence Cadburys as the company may have to change the way to product the cereal. This could lead to the introduction of new mechanical equipment being required or more thorough checks on the current equipment. If new equipment is required if could prove to be very expensive. The Weight and Measures Act, this act should not affect Cadburys since the company have all the equipment and scales used should already be at that of the highest standard. The Trade Description Act, this again should not affect Cadburys due to all the labeling on the products should be correct and thorough giving all the ingredients. The Sale of Good Act, these state that Cadburys should not mislead the consumer. These are currently three conditions. If the government was to introduce a few more it could prove to affect Cadburys. Economic The state of the economy is the main factor. It the country was to go into recession the consumer spending would also drop due to the unemployment. The recession would bring down the sales of a lot of goods mainly the expensive things, which are not necessity. The current economy is well. The interest rates are low and consumer spending is very high. Other economic factor that could affect Cadburys launching a product would be a rise in inflation. This is a rise in price over time. Social If the population size decreased then Cadburys be less people to buy the products therefore less profit.  · If peoples lifestyles changed. For example, nowadays more people wanting to get fit and lose weight, then they will stop eating chocolate and spend their money on gym memberships and others. This means that Cadburys profits will decrease. Technological An increase in capital expenditure will affect Cadburys. For example, more up to date equipment would mean that the goods where produced quicker and cheaper but would also result in job losses. In research and development, keep developing new products to keep up with competition and customer needs. Legal More legislation in place to make sure that the workplace is safe and the worker is better protected. Expensive costs to Cadburys to implement Environment Cadbury launched a corporate social responsibility Web site called DearCadbury.com, which provides consumers information on ethical sourcing, responsible consumption and the environment. The site features Cadburys 2007/08 Corporate Responsibility and Sustainability report, which revealed that the company has reduced carbon emissions almost 4 % to date; Cadbury is aiming for a 10 % reduction by 2010. As part of Cadburys Purple Goes Green program, the company committed to a 50 % absolute reduction in carbon emissions by 2020. Cadbury also reported that it has met its 2007 goal of reducing water use by 10 % Competitors situation and SWOT analysis Cadburys major competitors are Thorntons, Lindt, Lindor, Nestle, Master food (Mars) and others. They are competing directly with Cadbury. Nestle is one of the Cadburys main competitor in the market. Nestle is one of the worlds largest food manufacturer, Nestlà ©s headquarters in Switzerland and based in 200 countries worldwide. It is renowned as the worlds leading nutrition and health based company. Nestle grows is product line through innovation as well as renovation and maintains a balance on its geo-environmental activities and product lines. They have 253,000 employees around the world. Cadburys SWOT Strengths The largest global confectionery supplier, with 9.9% of global market share. High financial strength Strong manufacturing competence, established brand name and leader in innovation. Advantage that it is totally focused on chocolate, candy, chewing gum, unique understanding of consumer in these segment. Successfully grown through its acquisition strategy. Weakness The company is dependent on the confectionery and beverage market. Other competitors have greater international experience. Opportunities Expand into new markets. Increase share through targeted acquisitions. Key to survival within the FMCG market is increasing efficiency and reducing costs. Innovation Is key driver. Threat Worldwide, there is an increasingly demanding cost environment, particularly for energy, transport, packaging and sugar. Competitive pressure from other branded suppliers. Social changes. Nestlà ©s SWOT Strengths Globally recognized as one of the largest and powerful food producer, covering almost every country. Quality is a vital element regarding nestle products. Strong internal growth and emphasis on innovation internally. Powerful brand positioning in the consumers mind. The decentralized culture in the organization encourages employees. Weakness The immense diversification portfolio of the firm makes it impossible to run every division smoothly. Retailers do not get set high margin to increase more in sales. Transportation as well as storage problem. Opportunities Invest in snacks that would further diversify its product. Provide incentives to the retailers to increase sales volume. Open cafà © that would exclusively provide Nestle products. Middle class share in most of the economies are growing much larger. Threats Pollution of product should be regarded strictly. The company has not so pretty history with the FDA. Tough market with a tougher competitor for gaining market share. Market is quite mature and the competitors specialize in a certain product that can hit hard on Nestle. In comparison of Cadburys SWOT and Nestlà ©s SWOT, Market objective Financial objective Specific Growth of revenue in UK Increase total confectionery share gain Measureable To growth 5% of revenue compare to previous years Growth in global market share and increase share in the UK by 50 bps Achievable Carry out a number of advertisements in the market and online. Realistic Timely Marketing strategy Product Cadbury dairy milk is made from real chocolate. The ingredients for the chocolate are cocoa butter and there is a glass and half full cream daily milk in every 200 grams of Cadbury daily milk chocolate. Cadbury purchase 65 million liters of fresh milk each year to make Cadbury daily milk chocolate. Price Price is very important in the marketing mix. The price changed for a chocolate bar can be affect whether a consumer will buy it and the level of sales can determine whether or not Cadbury Schweppes will make a profit. Price is also can be affected by factors such as the state of economy, what competitor are doing. The stage reached in product life cycle and above all what price the market will accept. Form the marketing point of view this is what matters. Place Cadbury products are produced at the chocolate factory in Bourneville in Birmingham. After the chocolate is produced, it will go through all quality check and transported to the stockrooms. The following, Cadbury sells the products to shops that deal with beverage and confectionery such as convenient store, super store, petrol station, and others. This kind of distributions can make consumer easy to find the product. Cadbury produces chocolate for more than 200 countries so that they have a chance to enjoy it as well and make profit. Because of this, Cadbury have a wide range of consumer around the world. Promotion The purpose of promotion is to communicate directly with potential or existing customer, in order to encourage them to purchase dairy milk and recommend it to others. There is various ways to promote the product such as TV advertisement, banner on the internet, magazine and newspapers. Forecast and Implication 3-years forecast and budget 2009 2010 2011 2012 Sales 5975 6273.75 6587.44 6916.81 Cost 3210 3370.5 3539.03 3715.98 Profit 509 534.45 561.17 589.23

Leadership Esentials :: Leader Leading Management

Although some people treat the term's "manager ship" and "leadership" as synonyms, the two should be distinguished. As a matter of fact, there can be leaders of completely unorganized groups, but there can be managers, as conceived here, only where organized structures create roles. (Main, 1987) Separating leadership from manager ship has important analytical advantages. It permits leadership to be singled out for study without the encumbrance of qualifications relating to the more general issue of manager ship. Leadership is an important aspect of managing. (Kotler, 1990) As this paper will show the ability to lead effectively is one of the keys to being an effective manager, also, undertaking the other essentials of managing-doing the entire managerial job-has an important bearing on ensuring that a manager will be an effective leader. Managers must exercise all the function of their role in order to combine human and material resources to achieve objectives. The key to doing this is the existence of a clear role and a degree of discretion or authority to support manager's actions. The essence of leadership is follower ship. (Haller & Til, 1982) In other words, it is the willingness of people to follow that makes a person a leader. Moreover, people tend to follow those whom they see as providing a means of achieving their own desires, wants, and needs. Leadership and motivation are closely interconnected. By understanding motivation, one can appreciate better what people want and why they act as they do. Also, as noted in the previous chapter, leaders may not only respond to subordinates, motivations but also arouse or dampen them by means of the organizational climate they develop. Both these factors are as important to leadership as they are to manager ship. Defining Leadership: Leadership has different meaning to various authors. (Bass, 1981) Leadership is defined as influence, that is, the art or process of influencing people so that they will strive willingly and enthusiastically toward the achievement of group goals ideally, people should be encouraged to develop not only willingness to work but also willingness to work with zeal and confidence. Zeal is ardor, earnestness, and intensity in the execution of work; confidence reflects experience and technical ability. Leaders act to help a group attain objectives through the maximum application of its capabilities. They do not stand behind a group to push and prod, they place themselves before the group as they facilitate progress and inspire the group to accomplish organizational goals.

Mobile Phone Radiation Essay

Introduction Mobile phones had dominated the entire world. Aside from computers, billions of people in every nation around the world also use mobile phones. But why do we enjoy ourselves with that device? What does it have that other things don’t have? Is it bad for us or does it bring advantage to us? For your information, cell phones or mobile phones are devices that can make and receive telephone calls over a radio link while running around a wide geographic area. It does so by connecting to a cellular network provided by a mobile phone operator, allowing access to the public telephone number. The first hand-held mobile phone was demonstrated by John F. Mitchell and Dr. Martin Cooper of Motorola in 1973, using a handset weighing around 2.2 pounds (1kg). In 1983, the DynaTAC 8000x was the first to be commercially available. From 1990 to 2011, worldwide mobile phone subscriptions grow from 12.4 million to over 6 billion, penetrating about 81% of the global population and reaching the bottom of the economic pyramid. Almost all of the people in the world use this kind of device. But why is that so? What does it bring to people to end up using it by many?  Modern mobile phones also support a wide variety of other services. Those billions of subscribers enjoys the device’s text messaging, MMS, email, internet access, short-range wireless communication (infrared, Bluetooth), business application, gaming, media and photography. So that is why mobile phones are very interesting and enjoyable. Everyone becomes glad everytime we hold our cell phones. But is there a time that we think about how it affects our lives? Did we ever think about its good and bad effects on us? Cell phones are made to communicate to other people easier and faster. It is a big help to the western people during the mid 60’s to 80’s. And as time passes by, more features are being developed. These features bring excitement to people especially teens and adolescents. As a result, cell phone addiction occurs to us people. Cell phone addiction is a very big problem especially to the teens and the youth. People under 17 years of age more likely to do texting than reading their textbooks. It badly affects their grades and some are dropped out of their schools because of their addictiveness. (New York Times, 2007). Addiction also leads to broken families. Some people doesn’t want to be disturbed when they are so busy using their cell phones. They don’t have enough time to talk and socialize with their families. This is not only for families but also for their friends at the same time. Mobile phones also bring bad effects to our health. As said to a report in the New York Times and Philippine Star, mobile phones and computers emit a very strong radiation in a wide range of area and can affect all living things in the said area. (P.S, 2009, pp. 1-2) As study says, these radiations can result in changes to the natural environment. It can also damage living organisms’ DNA which can lead to either a gain of ability or loss of life especially in humans. (Science Daily, 2007) When the first cell phones were made in 1984, there were many health risks. Cell phones emit radiation that could be harmful. No testing had been done prior to releasing these phones to the public. The radiation could possibly lead to brain cancer with long-term use. –Dr. Martin Cooper Cellular phones give off an electromagnetic energy which is a type of non-ionizing radiation. This is similar to the radiation naturally found in thunderstorms. The RF electromagnetic energy that cellular phones create can penetrate through a body. The main factors for the depth of penetration and how much is absorbed come from how close the phone is held and how strong its signal is. It is possible that cell phones can cause serious health issues such as cancer, epileptic seizures or sleep disorders, changes in brain activity, and reaction time, but nothing has been definitely proven. According to BBC, Cell phone users can easily be affected by brain tumors due to the radiations emitted by cell phones. Interestingly, the risk is highest for ipsilateral exposure, meaning tumor on the same side of the brain where phone mostly held. A laboratory study has shown that radio waves from mobile phones do harm body cells and damage DNA.  Studies show that use of cell phones for more than 10 years increase the risk of Glioma. A glioma is a type of tumor that starts in the brain or spine. It is called a glioma because it arises from glial cells. The most common site of gliomas is the brain. Also, Nickel has been found in quite a few mobile sets. About 30% of UK population is allergic to nickel. Rash breaks out where the skin comes in contact with the cell phone.  The effect of mobile phone radiation on human health is the subject of recent interest and study, as a result of the enormous increase in mobile phone usage throughout the world (as of November 2011, there were more than 5.981 billion subscriptions worldwide). Mobile phones use electromagnetic radiation in the microwave range. Other digital wireless systems, such as data communication networks, produce similar radiation. The WHO has classified mobile phone radiation on the IARC scale into Group 2B – possibly carcinogenic. That means that there â€Å"could be some risk† of carcinogenicity, so additional research into the long-term, heavy use of mobile phones needs to be conducted. Some national radiation advisory authorities have recommended measures to minimize exposure to their citizens as a precautionary approach. Many scientific studies have investigated possible health symptoms of mobile phone radiation. These studies are occasionally reviewed by some scientific committees to assess overall risks. A recent assessment was published in 2007 by the European Commission Scientific Committee on Emerging and Newly Identified Health Risks (SCENIHR). It concludes that the three lines of evidence, viz. animal, in vitro, and epidemiological studies, indicate that  Ã¢â‚¬Å"exposure to RF fields is unlikely to lead to an increase in cancer in humans†. Parts of the radio waves emitted by a mobile telephone handset are absorbed by the human head. The radio waves emitted by a GSM handset can have a peak power of 2 watts, and a US analogue phone had a maximum transmit power of 3.6 watts. Other digital mobile technologies, such as CDMA2000 and D-AMPS, use lower output power, typically below 1 watt. The maximum power output from a mobile phone is regulated by the mobile phone standard and by the regulatory agencies in each country. In most systems the cell phone and the base station check reception quality and signal strength and the power level is increased or decreased automatically, within a certain span, to accommodate different situations, such as inside or outside of buildings and vehicles. The rate at which energy is absorbed by the human body is measured by the Specific Absorption Rate (SAR), and its maximum levels for modern handsets have been set by governmental regulating agencies in many countries. In the USA, the Federal Communications Commission (FCC) has set a SAR limit of 1.6 W/kg, averaged over a volume of 1 gram of tissue, for the head. In Europe, the limit is 2 W/kg, averaged over a volume of 10 grams of tissue. SAR values are heavily dependent on the size of the averaging volume. Without information about the averaging volume used, comparisons between different measurements cannot be made. Thus, the European 10-gram ratings should be compared among themselves, and the American 1-gram ratings should only be compared among themselves. SAR data for specific mobile phones, along with other useful information, can be found directly on manufacturers’ websites, as well as on third party web sites. It is worth noting that thermal radiation is not comparable to ionizing radiation in that it only increases the temperature in normal matter, it does not break molecular bonds or release electrons from their atoms. One well-understood effect of microwave radiation is dielectric heating, in which any dielectric material (such as living tissue) is heated by rotations of polar molecules induced by the electromagnetic field. In the case of a person using a cell phone, most of the heating effect will occur at the surface of the head, causing its temperature to increase by a fraction of a  degree. In this case, the level of temperature increase is an order of magnitude less than that obtained during the exposure of the head to direct sunlight. The brain’s blood circulation is capable of disposing of excess heat by increasing local blood flow. However, the cornea of the eye does not have this temperature regulation mechanism and exposure of 2–3 hours duration has been reported to produce cataracts in rabbits’ eyes at SAR values from 100-140W/kg, which produced lenticular temperatures of 41 °C. There were no cataracts detected in the eyes of monkeys exposed under similar conditions. Premature cataracts have not been linked with cell phone use, possibly because of the lower power output of mobile phones. Swedish researchers from Lund University (Salford, Brun, Persson, Eberhardt, and Malmgren) have studied the effects of microwave radiation on the rat brain. They found a leakage of albumin into the brain via a permeated blood–brain barrier. This confirms earlier work on the blood–brain barrier by Allan Frey, Oscar and Hawkins, and Albert and Kerns. Other groups have not confirmed these findings in vitro cell studies or whole animal studies. In 2006 a large Danish study about the connection between mobile phone use and cancer incidence was published. It followed over 420,000 Danish citizens for 20 years and showed no increased risk of cancer. The German Federal Office for Radiation Protection (Bundesamt fà ¼r Strahlenschutz) considers this report inconclusive. The following studies of long time exposure have been published: †¢ The 13 nation INTERPHONE project – the largest study of its kind ever undertaken – has now been published and did not find a solid link between mobile phones and brain tumors. The International Journal of Epidemiology published a combined data analysis from a multinational population-based case-control study of glioma and meningioma, the most common types of brain tumor. The authors reported the following conclusion: Overall, no increase in risk of glioma or meningioma was observed with use of mobile phones. There were suggestions of an increased risk of glioma at the highest exposure levels, but biases and error prevent a causal interpretation. The possible effects of long-term heavy use of mobile phones require further investigation. In the press release accompanying the release  of the paper, Dr. Christopher Wild, Director of the International Agency for Research on Cancer (IARC) said: An increased risk of brain cancer is not established from the data from Interphone. However, observations at the highest level of cumulative call time and the changing patterns of mobile phone use since the period studied by Interphone, particularly in young people, mean that further investigation of mobile phone use and brain cancer risk is merited. A number of independent health and government authorities have commented on this important study including The Australian Centre for Radiofrequency Bioeffects Research (ACRBR) which said in a statement that: Until now there have been concerns that mobile phones were causing increases in brain tumors. Interphone is both large and rigorous enough to address this claim, and it has not provided any convincing scientific evidence of an association between mobile phone use and the development of glioma or meningioma. While the study demonstrates some weak evidence of an association with the highest tenth of cumulative call time (but only in those who started mobile phone use most recently), the authors conclude that biases and errors limit the strength of any conclusions in this group. It now seems clear that if there was an effect of mobile phone use on brain tumor risks in adults, this is likely to be too small to be detectable by even a large multinational study of the size of Interphone. The Australian Radiation Protection and Nuclear Safety Agency (ARPANSA) which said in a statement that: On the basis of current understanding of the relationship between brain cancer and use of mobile phones, including the recently published data from the INTERPHONE study, ARPANSA: *concludes that currently available data do not warrant any general recommendation to limit use of mobile phones in the adult population, *continues to inform those concerned about potential health effects that they may limit their exposure by reducing call time, by making calls where reception is good, by using hands-free devices or speaker options, or by texting; and *recommends that, due to the lack of any data relating to children and long term use of mobile phones, parents encourage their childr en to limit their exposure by reducing call time, by making calls where reception is good, by using hands-free devices or speaker options, or by texting. The Cancer Council Australia said in a statement that it cautiously welcomed the results of the largest international study to date into mobile phone use, which has found no  evidence that normal use of mobile phones, for a period up to 12 years, can cause brain cancer. Chief Executive Officer, Professor Ian Olver, said findings from the Interphone study, conducted across 13 countries including Australia, were consistent with other research that had failed to find a link between mobile phones and cancer. This supports previous research showing mobile phones don’t damage cell DNA, meaning they can’t cause the type of genetic mutations that develop into cancer,† Professor Olver said. However, it has been suggested that electromagnetic fields associated with mobile phones may play a role in speeding up the development of an existing cancer. The Interphone study found no evidence to support this theory. †¢ A Danish study (2004) that took place over 10 years fou nd no evidence to support a link. However, this study has been criticized for collecting data from subscriptions and not necessarily from actual users. It is known that some subscribers do not use the phones themselves but provide them for family members to use. That this happens is supported by the observation that only 61% of a small sample of the subscribers reported use of mobile phones when responding to a questionnaire. †¢ A Swedish study (2005) that draws the conclusion that â€Å"the data do not support the hypothesis that mobile phone use is related to an increased risk of glioma or meningioma.† †¢ A British study (2005) that draws the conclusion that â€Å"The study suggests that there is no substantial risk of acoustic neuroma in the first decade after starting mobile phone use. However, an increase in risk after longer term use or after a longer lag period could not be ruled out.† †¢ A German study (2006) that states â€Å"In conclusion, no overall increased risk of glioma or meningioma was observed among these cellular phone users; however, for long-term cellular phone users, results need to be confirmed before firm conclusions can be drawn.† †¢A joint study conducted in northern Europe that draws the conclusion that â€Å"Although our results overall do not indicate an increased risk of glioma in relation to mobile phone use, the possible risk in the most heavily exposed part of the brain with long-term use needs to be explored further before firm conclusions can be drawn.† Other studies on cancer and mobile phones are: †¢ A Swedish scientific team at the Karolinska Institute conducted an epidemiological study (2004) that suggested that regular use of a mobile  phone over a decade or more was associated with an increased risk of acoustic neuroma, a type of benign brain tumor. The increase was not noted in those who had used phones for fewer than 10 years. †¢ The INTERPHONE study group from Japan published the results of a study of brain tumor risk and mobile phone use. They used a new approach: determining the SAR inside a tumor by calculating the radio frequency field absorption in the exact tumor location. Cases examined included glioma, meningioma, and pituitary adenoma. They reported that the overall odds ratio (OR) was not increased and that there was no significant trend towards an increasing OR in relation to exposure, as measured by SAR. In 2007, Dr. Lennart Hardell, from Ãâ€"rebro University in Sweden, reviewed published epidemiological papers (2 cohort studies and 16 case-cont rol studies) and found that: †¢ Cell phone users had an increased risk of malignant gliomas. †¢ Link between cell phone use and a higher rate of acoustic neuromas. †¢ Tumors are more likely to occur on the side of the head that the cell handset is used. †¢ One hour of cell phone use per day significantly increases tumor risk after ten years or more. In a February 2008 update on the status of the INTERPHONE study IARC stated that the long term findings ‘†¦could either be causal or artifactual, related to differential recall between cases and controls. †¢ A self-published and non-peer reviewed meta-study by Dr. Vini Khurana, an Australian neurosurgeon, presented what it termed â€Å"increasing body of evidence †¦ for a link between mobile phone usage and certain brain tumors† and that it â€Å"is anticipated that this danger has far broader public health ramifications than asbestos and smoking†.This was criticized as ‘†¦ an unbalanced analysis of the literature, which is also selective in support of the authorâ€℠¢s claims. A publication titled â€Å"Public health implications of wireless technologies† cites that Lennart Hardell found age is a significant factor. The report repeated the finding that the use of cell phones before age 20 increased the risk of brain tumors by 5.2, compared to 1.4 for all ages. A review by Hardell et al. concluded that current mobile phones are not safe for long-term exposure. In a time trends study in Europe, conducted by the Institute of Cancer Epidemiology in Copenhagen, no significant increase in brain tumors among cell phone users was found between the years of 1998 and 2003. â€Å"The lack of a trend change in incidence from 1998 to 2003 suggests that the induction period relating mobile phone use to brain tumors exceeds  5–10 years, the increased risk in this population is too small to be observed, the increased risk is restricted to subgroups of brain tumors or mobile phone users, or there is no increased risk.† On 31 May 2011 the International Agency for Research on Cancer classified radiofrequency electromagnetic fields as possibly carcinogenic to humans (Group 2B). The IARC assessed and evaluated available literature and studies about the carcinogenicity of radiofrequency electromagnetic fields (RF-EMF), and found the evidence to be â€Å"limited for carcinogenicity of RF-EMF, based on positive associations between glioma and acoustic neuroma and exposure†. The conclusion of the IARC was mainly based on the INTERPHONE study, which found an increased risk for glioma in the highest category of heavy users (30 minutes per day over a 10†year period), although no increased risk was found at lower exposure and other studies could not back up the findings. The evidence for other types of cancer was found to be â€Å"inadequate†. Some members of the Working Group opposed the conclusions and considered the current evidence in humans still as â€Å"inadequate†, citing inc onsistencies between the assessed studies. Researchers at the National Cancer Institute found that while cell phone use increased substantially over the period 1992 to 2008 (from nearly zero to almost 100 percent of the population), the U.S. trends in glioma incidence did not mirror that increase. A 2009 study examined the effects of exposure to radiofrequency radiation (RFR) emitted by standard GSM cell phones on the cognitive functions of humans. The study confirmed longer (slower) response times to a spatial working memory task when exposed to RFR from a standard GSM cellular phone placed next to the head of male subjects, and showed that longer duration of exposure to RFR may increase the effects on performance. Right-handed subjects exposed to RFR on the left side of their head on average had significantly longer response times when compared to exposure to the right side and sham-exposure. Some users of mobile handsets have reported feeling several unspecific symptoms during and after its use; ranging from burning and tingling sensations in the skin of the head and extremities,fatigue, sleep disturbances, dizziness, loss of mental attention, reaction times and memory retentiveness, headaches, malaise, tachycardia (heart palpitations), to disturbances of the digestive system. Reports have noted that all of these symptoms can also be attributed to stress and that current research cannot  separate the symptoms from nocebo effects. A meta-analysis (2008) of 63 in vitro and in vivo studies from the years 1990–2005 concluded that RF radiation was genotoxic only in some conditions and that the studies reporting positive effects evidenced publication bias. A meta-study (2009) of 101 publications on genotoxicity of RF electromagnetic fields showed that 49 reported a genotoxic effect and 42 not. The authors found â€Å"ample evidence that RF-EMF can alter the genetic material of exposed cells in vivo and in vitro and in more than one way.† In 1995, in the journal Bioelectromagnetics, Henry Lai and Narenda P. Singh reported damaged DNA after two hours of microwave radiation at levels deemed safe according to U.S. government standards. In December 2004, a pan-European study named REFLEX (Risk Evaluation of Potential Environmental Hazards from Low Energy Electromagnetic Field (EMF) Exposure Using Sensitive in vitro Methods), involving 12 collaborating laboratories in several countries showed some compelling evidence of DNA damage of cells in in-vitro cultures, when exposed between 0.3 to 2 watts/kg, whole-sample average. There were indications, but not rigorous evidence of other cell changes, including damage to chromosomes, alterations in the activity of certain genes and a boosted rate of cell division. Research published in 2004 by a team at the University of Athens had a reduction in reproductive capacity in fruit flies exposed to 6 minutes of 900 MHz pulsed radiation for five days. Subsequent research, again conducted on fruit flies, was published in 2007, with the same exposure pattern but conducted at both 900 MHz and 1800 MHz, and had similar changes in reproductive capacity with no significant difference between the two frequencies. Following additional tests published in a third article, the authors stated they thought their research suggested the changes were â€Å"†¦due to degeneration of large numbers of egg chambers after DNA fragmentation of their constituent cells †¦Ã¢â‚¬ . Australian research conducted in 2009 by subjecting in vitro samples of human spermatozoa to radio-frequency radiation at 1.8 GHz and specific absorption rates (SAR) of 0.4 to 27.5 W/kg showed a correlation between increasing SAR and decreased motility and vitality in sperm, increased oxidative stress and 8-Oxo-2†²-deoxyguanosine markers, stimulating DNA base adduct formation and increased DNA fragmentation. Not only in our health cell phones affects us but also in our work and studies. Along with their books and school  supplies, many students make their daily trip to school with their trusty mobile phone. These pocket-sized tools can do anything from make a standard phone call to surf the web. The presence of cell phones presents a host of options and challenges for today’s students. Mobile phones can be a helpful academic tool, or a hurtful academic disruption depending upon the attitude and use pattern of the student owner. As we have read an article from the Manila Standards Today, mobile phones are undeniably convenient. Because of mobile phones, students never have to look for a pay phone or wonder about the location of a friend. These ubiquitous communication tools allow students to reach their peers and their parents instantly. Everything from ordering a pizza to calling to check movie times is easier with a cell phone, as the communication device you need is right at your finger tips. Picture-taking and Internet surfing are readily available on most cell phones. This aids students in gathering the information that they need for school or accessing their email or school website. Students benefit from this technology availability as it allows them to create more polished academic products with less effort than before the ready availability of cell phones. Many parents argue that cell phones keep students safe. A parent is never more than a phone call away when a student is carrying their cell phone. The presence of a cell phone also ensures that students can call parents or emergency personnel in the case of an unforeseen emergency. While most students will never have to use their cell phone as a safety device, the knowledge that it could be used as such puts parents at ease and keeps them paying the monthly cell phone bill. The biggest lament of teachers in regards to cell phones is that they lead to student distraction and off task behavior. Texting a friend is a tempting diversion that many students select over listening to a lecture or completing a class assignment. If not silenced, cell phones can ring during class, drawing everyone’s attention away from the lesson and disrupting the flow of learning. Many teachers worry that this added distraction negatively impacts students’ school performance as it stops them from dedicating their full attention to their studies. While useful, many of the features of cell phones can also be used to engage in inappropriate behaviors. Taking inappropriate pictures and then â€Å"sexting† them to a boyfriend or girlfriend is a growing problem. These pictures often end up in the wrong hands, which leads to others gaining  access to the private photos. Teens often fail to recognize the long-term implications of inappropriate behavior and engage in the behavior without considering the consequences. The consequences for inappropriate behavior are real and long-lasting. Once distributed, sexted photos are almost impossible to contain. The presence of these racy photos can limit the teens options in the future and severely mar their reputations. Society has come to a point where the idea of living without cell phones seems ludicrous. Students desire cell phones in order to sustain contact with friends. The parents of students want their children to have them for security purposes. Cell phones carry multiple benefits, but with this technology lies a dualism that teeters precariously between the benefits and negative effects of cell phone usage — especially with students. –Heath Wright Gaby Badre, M.D., Ph.D., of S ahlgren’s Academy in Gothenburg, Sweden conducted research on the affects of cell phone usage on sleep patterns in teens. The research focused on two groups: a control group of three men and seven women, juxtaposed by a variable group of three men and eight women. When the control group is compared against the variable group, Badre found that teens with excessive cell phone habits exhibit chronic restlessness, a reliance on stimulating drinks, difficulty falling asleep at night, disrupted sleep and an inclination toward fatigue and stress. Children, teens and even young adults are prone to distraction with cell phones. In the classroom and out of school, cell phones provide students an instant network of communication and entertainment. Inside the classroom, students are distracted from the lessons to text, play games and, if they are very daring, call other people. Cell phone ringers, alarms and ring tones disrupt the flow of lessons and the attention of every student in the room and the teacher. According to the National School Safety and Security Services, text messaging can be an aid for cheating st udents. Also, the camera in a cell phone can be used to photograph exams. The camera also can be used to photograph other students in a way that is a violation of privacy. In the case of school emergencies, cell phones can prove more of a hindrance than a help. Cell phones have been used to call in bomb threats. In many districts, tracking a cell phone is not easily done. Also, students’ use of cell phones in a school emergency can possibly trigger a real bomb if an explosive device is on the school’s property. Cell phone usage by students during a school emergency can  obstruct public safety personnel from controlling the event. Parents can be alerted to the emergency before public safety personnel have a chance to contain the situation. Parents can inadvertently increase the chaos by showing up at an imprudent time. Cell phone systems are prone to overload during a real crisis. This has been proven during disasters like the World Trade Center attacks and the Columbine shootings. Several students using cell phones all at once can add to the overload and paralyze a system that may be needed by crisis teams, public safety personnel and school administrators. This may in turn magnify the crisis and increase the chance of tragedy. Cell phones can also affect our daily lives. Mobile phones are also known as lifesavers as they can help people in emergencies. If you get stuck in the middle of the road and find no one for help, you can just use a mobile phone and call for help. Mobile phones are comfortable way of communication over a long distance. Along with the obvious convenience and quick access to help in emergencies big and small, mobile phones can be both economical and essential for travelers trying to stay connected. In Japan, mobile phone companies provide immediate notification of earthquakes and other natural disasters to their customers free of charge. In the event of an emergency, disaster response crews can locate trapped or injured people using the signals from their mobile phones or the small detonator of flare in the battery of every cell phone; an interactive menu accessible through the phone’s Internet browser notifies the company if the user is safe or in distress. We have also been downloading Java games and video clips to our mobile phones. Several online mobile phone shops have come up to cater to this increasing demand for the best mobile phone handsets and the most reliable and cost-effective services in the use of the same. Along with all these advantages there are many disadvantages for mobile phone usage. Mobile-phone use while driving is common. It is generally agreed that using a hand-held mobile phone while driving is a distraction that brings risk of road traffic accidents. So we need to use hands free sets to avoid such hazards. â€Å"The digital age is upon us. And who would have thought it would happen so fast? It seems like only a few years ago when owning a cell phone was a status symbol. Now the device has been marketed as a necessity that we all need to get through the day. In the early days of cell phones I remember that people used to treat them in the same manner that they treated credit  cards, only for an emergency. Cell phones used to be very large and were kept in people’s automobiles. Nobody ever seemed to discuss wireless plans, or the capabilities of their phones. The only question people asked were, why did you bring your cordless phone to work? That seemed to be the only other time anybody really saw a phone with that appearance. It wasn’t until later models that folded for convenience that it caught on. Marketing is a powerful tool along with innovation. Marketing helps get the word out on the new products. I look at it as the worm on the fishing hook, a few people nibble but after many studies they seem to always get us to bite. We eventually do bite, but I am surprised at the quick innovation that seems to occur at a rapid pace every year. As soon as I received my new LG cell phone, it was soon replaced with a sleeker more attractive phone with more technological features. It seems almost too hard to keep up with. All the companies are trying harder and harder for our hard earned dollars. But it is not as if they are holding out as long as they can anymore. Now that the market is in a heated competition between such companies as Verizon, T-Mobile, Sprint/Nextel, At&T/Cingular. Many of the companies have combined resources to make forward progress. When the public thought that phones with color and text capabilities was the best thing since sliced bread, out came phones with internet and navigation on the go. There are live updates for sports, news and other services. You can check movie times prices for a new car or ask how your mother is doing all with one amazing device. The only issue that I seem to have with technology is privacy. There is no more privacy it seems. Every conversation is an open forum or at least it seems that way. It may not be direct but people hear what you talk about, then transfer that conversation and place it into their own which can be a fun debate or a nice way to break the ice. However the rules for doing so are unwritten. You do not simply eves drop and then walk up and approach the person biased on their conversation. The difficult part also is that you can no longer say that you didn’t receive their text or call. Many companies give the user features or indicators to tell you if the message was successful or not. Short of saying your phone was off there is literally no excuse for not answering a phone The difficult part about the digital age is that there are no rules. We all have our own personal expectations of how people should act in a public setting but that is the most frustrating part.  We all want the latest technology, but I do not think that we are ready to accept what we lose because of it. Yes we do gain so many abilities on the go. We are able to do so much now that we never thought was possible in the past. We are all now a part of this technological revolution. What we forget in all the hustle and bustle is all those things that we lose. In our attempt to have the hottest technology such as the Iphone with the ability to go on to the Internet, watch YouTube at will whenever and wherever we desire. What we lose is the peace and quiet of the past. No longer can you enter a coffee shop people watch, and engage in conversation and listen to some soothing jazz. Those days are long gone, nowadays we have to ask people as a courtesy to turn their phones of, and many people still do not adhere to these requests. No more can you sit in a cozy place such as a cafà © or coffee shop as mentioned above. There is now cell phones buzzing, ringing and the attention is taken away from the environment but into the power we hold in our hands. The technological age is upon us. And we are able to mold what our society will turn into. I never thought that I made a difference or that I would be a part of a unique generation. If you look around though we are all a part of this new age. We can shape and mold it as we wish. This is only one small aspect of a larger topic. This is how cell phones have made a small step, yet a large impact as a result on how we all life and interact with the world around us. We now look as if we are talking to ourselves, and its funny yet practical. We complain when others interrupt our dinner, yet at times we are victims of the same crimes we accost others for. Phones have gone from a burden due to size, to a burden due to its functionality and various abilities to do so much. Perhaps Uncle Ben (Spiderman’s uncle) had it right when he said â€Å"with great power, comes great responsibility.† I think this is something we should all take the time to think about. How far something you use has come from when you were younger to now and the impact it has made on your life or the lives of others.† (RaMediaNJ, 08/08/2007, Newsweek) Bibliography †¢ http://www.wikipedia.com/ wiki/Mobile_phone_radiation_and_health †¢Ã¢â‚¬ Hands-free Cellphones are Safer† Manila Standards Today, Manila, Philippines (Aug. 2000): pp. 1-2 †¢Ã¢â‚¬ Hands-free kits cut cellphone radiation† Malaya (Aug. 2000): p. 13 †¢Ã¢â‚¬ Texting than Reading† Philippine Star (Feb. 2003): p. B5 †¢ http://thinkquest.org/pls/html/think.library †¢Ã¢â‚¬Å"MMS vs. Cheaters† Philippine Star, Manila, Philippines (Feb. 2003) †¢New York Times, NY, USA (Mar. 2007) †¢Ã¢â‚¬Å"Owners of Older Cell Phones risk Brain Tumor† USA Today, National Cancer Institute †¢Ã¢â‚¬ Pinoys as Romantic† Philippine Star (Aug. 2010) pp. 3-4 †¢Horst, Heather . Miller, Daniela. The Cellphone: An Anthropology of Communication, Berg (Oct. 2006) †¢Agar, J. (2003). Constant Touch: A Global History of the Mobile Phone. Cambridge, Icon Books.