IUPAC Definition (Chemistry)

IUPAC Definition: IUPAC is an acronym for International Union of Pure and Applied Chemistry. The IUPAC is the recognized authority for chemical standards of nomenclature, measurements, and atomic mass values, setting the standards of atomic weights that appear on the periodic table. Also Known As: International Union of Pure and Applied Chemistry

Students With A Quality And Equitable Education - 2070 Words

It is essential that all schools pursue and uphold principles of social justice if our education system is to provide all students with a quality and equitable education’. There is a plethora of empirical evidence suggesting that the education system is failing to meet the social justice needs of a growing minority of students. ( iAustralian Bureau of Statistics, 1997, iiBuckingham 1999, iiiLuke Freebody 1999, ivMCEETYA, (2001) The system is failing three main groups of students, these being lower class / Socioeconomic students, rural students and Language Backgrounds Other Than English students (LBOTE). These groups are handicapped by the educational system because of their rurality, their class/socioeconomic status, or because the students haven’t developed the appropriate cultural capital. In addressing the social justice issues that these three groups have, I will consider why these areas disadvantage each group; how the school could implement an effective support process that would provide a more equitable education to all students; and identify and implement appropriate strategies that would ensure an equitable education that enhances social justice within the class room. To consider how these groups are disadvantaged, we need to understand the meanings of cultural capital, social justice, socioeconomic status, equity and rurality. vSilva Edwards (2004) see cultural capital as the norms, values and understanding that people hold. It also includes any advantages aShow MoreRelatedThe Goals Of Multicultural Education1169 Words   |  5 Pages1. There are three goals in multicultural education. 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Marketing Opportunities Free Essays

Company Profile BBQfun is one of Queensland’s specialty retailers. The BBQfun brand is synonymous with barbeque retailing and is built on the strong foundation of selling barbeques and outdoor lifestyle itmes to Queensland consumers since 2009. BBQfun’s product range is primarily focussed on barbeques and outdoor lifestyle products, incorporating both local and important goods. We will write a custom essay sample on Marketing Opportunities or any similar topic only for you Order Now BBQfun operates two store in Queensland, one in Brisbane and one at the Gold Coast. BBQfun provides to customer great value products, excellent customer service, continuously improvement and innovation and is trusted by more than 10,000 customers in Queensland. Situation analysis The retail market changed over the last few years, it became more competitive than ever before. Therefore consumer buying patters changed as well. BBQfun increased they market share until 2010 steadily to $10m. Since 2010, sales dropped dramatically because of changes in the retail market, technology and changed consumer behavior. BBQfun has moderate pricing, extensive and high-quality product range, excellent customer service and offer three year product guarantees as only one in the market. BBQfun has identify the basic market need is for quality, fashionable and unique outdoor lifestyle items. Market characteristics Queensland has a population growth of 5% (2. 5% in 2012 ABS) annual. New homes buyer and renovated houses growing steadily from a base of 50,000 per year. Unfortunately the low unemployment rate of 4,7% grow to 5. 4% in 2012 in Queensland. Therefore Queensland has now the second highest rate in Australia. BBQfun is targeting the geographic area of Brisbane with a total population of 2m people and also the direct area with a radius of 30km around the store. The aimed total targeted population is estimated at 450,000 people. Typical customer are males and females, age between 20 and 50 years. Amongst them is a high number of young professionals who working in the CBD of Brisbane and having completed under-graduated or post-graduated studies. The average disposable income is over $70k. Market needs BBQfun has identify the basic market need is for quality, fashionable and unique outdoor lifestlye items. Customer requirements Consumers like to have a wide range of different products and options. The store should be easily access-able with a minimal inconvenience for the customer. BBQfun has a great reputation for customer service which is always valued by consumers within this market. Consumer asking for price transparency to compare with competitors and payment plans. Products with warranty increasing consumer popularity. Market trends The trends in the market leads to quality, uniqueness and wider selection. Consumers who are in search for high quality items learn to appreciate value over price. Consumers like to have a vast selection or high diversity of products with varying price ranges. They are also looking for specialistic products which stand-out from the mass-productive crowd. Market Growth In 2009 the national outdoor lifestyle market reached 3 million dollars with an estimated growth of at least 6% over the next few years. Research demonstrates that consumers will be having a greater disposable income within the mere future with the assumption that on average two persons will be living under the same household. The economic forecast also states that interest rates will stay steady and will have no effect on disposable income. There is also an increasing popularity of T. V lifestyle programs which provides free-marketing to BBQfun. The market trend also shows that consumers are interested in high quality imports that remain affordable. Market Competition There are three major existing national competitors: The Yard, BBQ’s R Us and Outdoorz. The Yard is only become a threat to BBQfun if the business decision to enter the e-commerce market. Advantageously, The Yard does not trade in Queensland and currently has no marketing promotional actions. All of their products are good quality, Australian-made but highly priced. BBQ’s R Us is definitely a threat competitor who has a broad range of outdoor lifestyle products. Their main focus is on cheap imports and on already established markets. They have a strong replacement segment which is highly valued by consumers. However, their trading is mainly based in Adelaide and Melbourne which assist our market-share in Brisbane. BBQ’s R US are considering on entering the e-commerce market. Outdoorz has Australian-made outdoor lifestyle product with good value prices making them highly competitive to BBQfun. They have a few stores situated in every major city and the quality of their products range from low to medium. Alike BBQ’s R Us, Outdoorz has a strong focus on their replacement segment. They are gaining market strength in Brisbane and have a large advertising budget. If Outdoorz considers e-commerce marketing strategies, they will become a major threat out of the three. BBQfun’s local competition are mainly independent retailers. Our local competitors have products ranges that varied according to the owner’s preferences. They mostly sell Australian manufactured goods with an average item sale of $250/piece. All these independent retailers have a market share of 48% and a growing rate of 8% per year. Situation analysis summary BBQfun trades on a highly competitive growing market. Competitors fighting hard for every single market share. BBQfun is in a fortune situation to enter a niche market with only a few competitors and has also great potential to expand national wide. BBQfun has created an outdoor lifestyle range which is differentiated and superior to competitors. They offering a high quality range of products which costumer can see and test in stores. BBQfun offered to customer some great deals such as flexible payment plans, three year guarantee which is unique in the market, broadest range of products in the market, expert and friendly customer service and the most remarkable services that are better than anybody else. The marketing strategy will show how BBQfun can take advantage of this situation and increase significant they market share. Marketing strategy The advertising budget is $180k for the year 2012. The marketing campaign will mainly focus on print advertising such as magazines, direct mails and local newspaper. It is also consider a radio advertisement. Previous years showing a high increase of sales after publishing articles in the BrisNews magazine. That will be consider as the most successful strategy. The aim of the marketing strategy is to increase the loyalty customer from 10,000 to 16,000 and to establish a brand recognising in Queensland so that two out three people recognise BBQfun. BBQfun like to increase they growth rate at at least 10% within the next year and continuously growing the gross profit margin. Target market The target market is divided in three segments: new builds, renovations and replacements. A customer survey shows that BBQfun most loyal costumers are new builds. These group present 30% out of all costumers. All three segments groups are willing to buy online and pay for delivery. New builds are service, quality and price focus as well as loving to buy Australian made. They are loyal reader of the BrisNews magazine. Renovator usually living in other parts of the country and for them is service and quality the more important than price. Those consumer are loyal to print and online version of the Aspire Outdoor magazine. Replacement costumer are different. they love to support australian jobs and looking for good quality as well. Costumer service is not so important than price. These group are reader from BrisNews magazine as well. Marketing mix BBQfun pricing strategy is comparable prices for comparable quality. The value and quality are more important than the price but this will be backed up with a three year guarantee. BBQfun has two stores in Queensland which can be easily access and has large car parking arrangements. The most successful campaign will be ads and insert in the BrisNews, this along will reach 40% of loyal costumer, as well as informal articles and reviews. In-store promotion will take place and competitions with prizes to exotic destinations. BBQfun philosophy is ‘customer is king’ whatever needs to be done to make the customer happy must occur. This creates a loyal costumer base and those costumer are happy to recommend BBQfun to friends. Marketing strategy summary The aim is to build such a good reputation and brand awareness that BBQfun will be position as the premier outdoor lifestyle store in Queensland within five years. The marketing strategy to reach that aim is to first create customer awareness regarding their services offered, develop that customer base and building costumer loyalty and referrals. The message BBQfun will communicate is that BBQfun offers the widest, most exotic, easy access outdoor lifestyle products in Brisbane. Marketing methods: direct mail, ads and inserts in BrisNew magazine and flyers in the letterbox. The marketing mix will send messages to consumers about the excellent high quality products with a three year guaranty which is unique. It’s necessary to let consumer know the stores are easily accessible and there are lots of car parking available. This will happen through ads, inserts and article in BrisNews magazine, following the BBQfun philosophy ‘customer is king’. Potential new markets Export markets One of the first questions is to ask which country or countries do BBQfun export to first? Should BBQfun start with the USA, being the largest of the English speaking, common law based countries? Or perhaps the UK, because BBQfun is familiar with the culture and the customer? Or maybe BBQfun should capitalise on the Chinese opportunity, because it’s the highest growth market? The selection of BBQfun’s first export market needs to be based on a well crafted pre-export plan and a carefully developed set of criteria. It needs to include a delicate balance surveying multiple initial market opportunities against BBQfun current level of resources, experience, and desired short and long-term business goals. Only then can BBQfun commence the culling process that enhance the business into the handful of optimal markets BBQfun can consider initially exporting to. No company can expected to ace their first attempt in exporting to a new market. Consequences of  failing in a market can be damaging both short-term and long-term. Short-term consequences are better known, such as the waste of resources and time, opportunity cost, and cash-flow. In particular, is the flow-on damage these consequences can cause to your domestic business in the form of distraction and cash drain, and the general apathy that can then develop towards establishing new export markets going forward. But it is the long-term consequences that are lesser known and under appreciated, in particular for companies who are trying to build a sustainable and valuable brand or reputation, with the view to selling their brand or company down the line. One is the penalty in valuation BBQfun may incur when the time comes to  sell your brand or services. Large acquirers, in particular multinationals who have a presence in several of your target export markets, may not pay BBQfun the same value for an unsuccessful export market that they may pay you for your booming domestic one. The following are just some of the benefits of exporting: depending upon BBQfun export strategy BBQfun may have access to overseas capital to fund your business growth in addition to the benefits of greater volume exporting to the ‘other’ hemisphere can greatly assist to smooth out the normal peaks and troughs of supplying the domestic market there maybe ‘residual markets’ overseas for products and services that are in decline in the domestic market The mere process of overcoming the numerous hurdles of exporting can sharpen BBQfun’s commercial acumen and improve your business sustainability. Maximise exporting benefits BBQfun domestic business operations can also derive significant benefit from developing overseas markets as follow: Exposing BBQfun products/services to overseas competition forces BBQfun to compare they product offering and in so doing BBQfun may enhance they product or service to be more competitive. This can assist BBQfun competitive edge in their domestic market by either increasing market-share or improving margin—or in preventing overseas competitors competing in their market. As BBQfun’s product may need to be enhanced to market overseas—so may they marketing message and materials. Different markets require information presented in different ways (in addition to using new languages). The information gained this way can provide a reach stream of innovative introductions into BBQfun’s domestic market. To successfully access export markets may require changes to internal systems and processes—all of which can/should be used to enhance service delivery in the domestic market. Typically expanding into export markets requires bringing additional skills into the business and this can be achieved through training, hiring qualifies staff or outsourcing support. Is BBQfun export ready? Notwithstanding the above developing overseas markets is not for the fainthearted—penetrating new markets with different languages, cultures and currencies requires time, skills, concerted effort and cash (working capital). If done incorrectly chasing export markets can potentially negatively impact the domestic business. The first step is to evaluate your readiness for export. To address this question you must answer the questions: Does BBQfun has or can get access to appropriate skills? Does BBQfun has the capacity now (product or service delivery) to service export markets? Is that capacity scalable, what are the limitations? Will developing export markets draw resources, skills, money and capacity? Typically export markets involve a longer payment cycle and a reduced margin plus volumes can be significant. Can BBQfun fund this additional working capital or can it source the appropriate funds? Has BBQfun researched target markets in depth and been able to identify how the value proposition of they product or service differs from local and other international competition? BBQfun has great potential to expand to foreign markets. Marketing opportunities Business development strategies seek to match marketing opportunities to the organisation’s resources (what it can do) and its objectives (what management wants to do). It is useful to have a framework for thinking about the broad kinds of marketing opportunities we seek to find. The Ansoff’s model is one of the best tools for organisations to develop market and product expansion strategies. [pic] All organisations must find new attractive marketing opportunities to grow. But the challenge lies in determining which marketing opportunity offers the most long-term success. Marketing mix Product New products have been introduced and some discontinued. BBQfun offered australian made and imported products with the focus of australian made. This is a positive balances on current demands of customer. This means customers getting a wider range of different products and they can decide on quality and price. Price Price is an important part of a retail marketing mix. If BBQfun’s customers cannot afford the products, they are unlikely to frequent your store. Most of the products in BBQfun’s store should be in a comfortable range for their target audience base. To get this information, BBQfun will need to perform an audience analysis to get an idea of median income and spending power. To create a sense of desire and to give an option for a splurge, BBQfun can also sell some itmes that are priced just out of your target customer’s normal price range. Place In retail, the design of the store and the way BBQfun present their products is an important part of the marketing mix. The display should fit BBQfun image so that customers encounter a cohesive experience. In a high-end retailer, products are often placed father apart to create a sense of scarcity and exclusivity; in a computer store, display models are set at waist height to allow testing. Placement can help bring certain products to attention and promote itmes BBQfun want to sell more of. Promotion Promotion is the most recognisable part of the marketing mix. It involves all of the marketing activities BBQfun does to let their customers know about the products they offer. For a retail outlet, BBQfun might advertise in newspapers and on the radio, start a social marketing campaign, use marketing emails, hand out flyers or plan grand-opening events. BBQfun promotional campaigns should be targeted to they customer base. Choose publications that they read, stations they listen to or watch, and copy or graphic design that will resonate with them. ecommerce Australia’s bricks and mortar retailers have been doing it tough of late. But then, it is getting hard to remember a time when they weren’t. But while news reports are filled with stories of companies such as Borders, Blockbuster and Premier Retail closing stores, many of Australia’s online retailers are going from strength to strength. But with competitors just a click away, they also know that staying ahead of the game in online retail is a never-ending race. Different research showed that three quarters of Australia’s online retailers planned to increase their investment in technology in the following year, spending more on core systems, mobile solutions, back office integration, and multi-channel retail strategies. Which ultimately should benefit consumers in terms of range and service. Business-to-Business marketing B2B marketing is about meeting the needs of other businesses, though ultimately the demand for the products made by these businesses is likely to be driven by consumers in their homes. Put very simply, business-to-business marketing is the marketing of goods and services to businesses in order to keep those companies operating. The biggest differences between business-to-business and business-to-consumer marketing are the types of goods and services being marketed and the types of entities the goods and services are being to marketed to. B2B marketers promote goods and services that will help other companies run. Some of the things businesses produce for other businesses include equipment, components, raw material, processing services and supplies. In addition, because B2B marketers target only other companies, they have a significantly more targeted market than business-to-consumer marketers. Even when marketing very specific products for a fairly small subset of individuals, the latter type of marketer has a far larger audience than the former. Many B2B marketing is driven by costumer demand. If there are no consumer to purchase a product, there is no reason for a business to exist in order to make it. If that business does not exist, it will obviously not need the products and services offered by another business. Also, the goals of businesses and consumers are often the same. When choosing a company for goods and services, most consumers and businesses will make a decision based upon price, quality, delivery time and their history with the business. Other considerations might be the availability of the product or service and the quality of customer service if something goes wrong. B2B marketing is currently one of the fastest-growing areas of marketing. As technology brings more businesses together, companies are beginning to court each other far more aggressively. And as technology makes the world a smaller place, it becomes more important for marketing and sales professionals to understand and implement the principles of B2B marketing. Direct marketing Direct marketing is a channel-agnostic form of advertising that allows businesses to communicate straight to the customer, with advertising techniques that can include text messaging, email, interactive consumer websites, online display ads, fliers, catalog distribution, promotional letters, and outdoor advertising. Direct marketing messages emphasize a focus on the customer, data, and accountability. Characteristics that distinguish direct marketing are: Marketing messages are addressed directly to the customer. Direct marketing relies on being able to address the members of a target market. Addressability comes in a variety of forms including email addresses, mobile phone numbers, Web browser cookies, fax numbers and postal addresses. Direct marketing seeks to drive a specific â€Å"call to action. † For example, an advertisement may ask the prospect to call a free phone number or click on a link to a website. Direct marketing emphasizes trackable, measurable responses from customers — regardless of medium. Direct marketing is practiced by businesses of all sizes. A well-executed direct advertising campaign can prove a positive return on investment by showing how many potential customers responded to a clear call-to-action. General advertising eschews calls-for-action in favor of messages that try to build prospects’ emotional awareness or engagement with a brand. Even well-designed general advertisements rarely can prove their impact on the organisation’s bottom line. Direct marketing is attractive to many marketers because its positive results can be measured directly. For example, if a marketer sends out 1,000 solicitations by mail and 100 respond to the promotion, the marketer can say with confidence that campaign led directly to 10% direct responses. This metric is known as the ‘response rate’ and it is one of many clearly quantifiable success metrics employed by direct marketers. In contrast, general advertising uses indirect measurements, such as awareness or engagement, since there is no direct response from a customer. Marketing opportunities summary and recommendations Direct marketing campaign Because of a limited marketing budget it is recommended to continue the already successful direct marketing campaign. BBQfun can prove a dramatic increase of sales immediately after articles in BrisNews were published. BBQfun might think about to do the same for the Gold Coast store surrounding area. It is also important to continue with targeting the locals living around the stores with direct mail, flyers and local advertising. The advantages for BBQfun using direct marketing are clear: Direct measurement of success: sending 1000 mails, response is 200 = 20% direct response, sending emails, BBQfun can monitor open rates and click rates. BBQfun can use this through offering specials to consumer. Measuring results by product line, use historical data. If BBQfun usually sell 1,000 units of a particular product a month, and during the campaign response period they sell 1,050, BBQfun has an indication of effectiveness. (When using historical data, be sure to take seasonal variations in sales activity into consideration. ) Specific targeting: directly sending information to individuals, BBQfun can specifically target the demographic they wish to reach. This can enhance response rates as the information is relevant to BBQfun. This also gives BBQfun the opportunity to personalise each interaction, such as addressing emails with the name of the customer or individual. Cheap and quick production: depending on which form of direct marketing you select to use, it is generally cheap and quick to produce. Email campaigns, for example, have little cost, do not take much time to create and are delivered to people’s inboxes instantaneously. Potential to build list of potential or existing customers: if BBQfun regularly engage with potential or existing customers, they can build a database of contacts for future use. This makes targeting even easier for future marketing campaigns, giving BBQfun a pool of prospects to market to. The Internet has made it easier for marketing managers to measure the results of a campaign. This is often achieved by using a specific website landing page directly relating to the promotional material. A call to action will ask the customer to visit the landing page, and the effectiveness of the campaign can be measured by taking the number of promotional messages distributed (e. g. , 1,000) and dividing it by the number of responses (people visiting the unique website page). Another way to measure the results is to compare the projected sales or generated leads for a given term with the actual sales or leads after a direct advertising campaign. e-commerce campaign We are living in the Information age. Internet has changed our lives and these changes are irreversible. The more people get on to internet and search for information, the more opportunities begin to develop for e commerce. There is no choice for BBQfun but to get on to the e-commerce way. Advantages of e-commerce: Internet being a world wide web, opens up the world as a market to the businesses. Businesses can reach out to millions of customers in an instant which is not possible in any conventional mode of marketing. One of the most significant advantages that e- commerce offers is the cost. The cost of marketing online across the globe is minuscule when compared to the actual cost of marketing in the conventional ways. The cost per transaction works out to be very cheap. E-commerce promotes paperless offices and processes thus contributing to savings in terms of resources too. And also looking at e-commerce from a marketing perspective brings the product or the service closer to the customer. It enables the customer to view, read, download and experience the product. The other significant difference from conventional marketing is that the online marketing enables the marketing company to customise its sales pitch or product offering to the customer. As against the conventional modes which target consumers and markets at large, with internet marketing and E Commerce it is possible to target every single individual making it more personalised and customised offer. Ways BBQfun can measure the success of they e-commerce site: Number of orders processed through the site: this is an simple metric to measure on a weekly or monthly basis. Plot the results on a graph and it is easy to see how orders flow through the site and how quickly they e-commerce presence is growing. Number of customers using the site: measuring how many people have registered to use or are using an e-commerce site demonstrates adoption of the channel and the credibility and usability of a site. This metric is a critical e-commerce measure for a brand new site or for a company expanding into the world of e-commerce for the first time. Average cart total: analyzing the average cart totals and whether the totals are trending up or down will help BBQfun qualify the success of their site merchandising and promotional efforts. When average cart totals spike, BBQfun can figure out why so that you can repeat a successful promotion in the future. Cart abandonment rate: the number of carts that are abandoned on the site is a clear indicator of how the site is performing. Taking a closer look at exactly when customers bail out will tell BBQfun where the problem is and keeping tabs on abandonment rate will help BBQfun fix issues before they become major problems. Percentage of total revenue: when looking at the total revenue, what percentage is attributed to e-commerce? Measuring this percentage periodically will give BBQfun a sense of they overall adoption rate and the success of the site. These and many more advantages make obvious BBQfun sense for to market their products and services online. Both marketing strategies will increase the sales figures and the market share, grow the business, strength the reputation of BBQfun and give BBQfun the opportunity to expand to national and international markets as well and everything with a low budget. Sales prediction Least squares method Year |Sales (y) |Coded time (x) |XY |X2 | |2012 |11,000,000 |1 |11,000,000 |1 | |2013 |12,000,000 |2 |24,000,000 |4 | |2014 |15,000,000 |3 |45,000,000 |9 | |2015 | | | | | |Total ? |38,000,000 |6 |80,000,000 |14 | |Mean xy |12,666,667 |3 | |4. 67 | | b = 80,000,000 – ( 3 x 3 x 12,666,667 ) = ( 80,000,000 – 114,000,003 ) 14 – ( 3 x 4. 67 ) = (14 – 14. 01 ) b = – 34,000,003 – 0. 01 b = 3,400,000,300 a = 12,666,667 – ( 3,400,000,300 x 3 ) = 12,666,667 – 10,200,000,900 = – 10,187,334,233 y = a + bx Sales prediction for 2015 is $ Apply marketing opportunities to BBQfun E-commerce marketing Entering the e-commerce market is essential because of the change with technological advancements where most organisations and businesses are deciding to follow the trend. E-commerce marketing will help expand BBQfun to sell products internationally and nationally and make new markets and target audience s discoverable. This will result in financial growth with new sales and consumers. BBQfun already has existing storage places therefore are logistically prepared to enter the e-commerce market. BBQfun stock regulations could be managed in the future in respect to sales and marketing research. E-commerce strategies will help with discovering new markets and new target audiences. There are no real costs involved where delivery can be paid for and managed by the company. However, website design, management and IT solutions will have some cost. The website design will need to incorporate yellow colours or bright summer-time themes. Yellow itself is a neutral colour that will appeal to both our male and female consumers. The website needs to be written concisely and in easy terms. After successfully applying e-commerce marketing strategies the next step is to cover B2B marketing in order to achieve brand recognition and increase sales. B2B and e-commerce marketing strategies both align with BBQfun’s business strategies and therefore assist the company in reaching aims. Direct marketing BBQfun already has implemented a direct market strategies through direct mail and local adversing in the BrisNews magazine. Most successful campaign was getting articles written in the BrisNews magazine where BBQfun experienced immediate sales after the articles were published. BBQfun should build on this strategy further by trying to get more publications with popular outdoor lifestyle related magazines in printed and online formats. Where these publications need to be highly tailored to the target audience. Expansion in the direct mailing program to a national level will expand the business further and increase customer loyalty and reputation. There is low cost involvement in expanding the direct marketing segment where distribution, flyer/advertisement design and article placements will increase subtly. All flyers, mail and online material will need to aligned with the corporate design. The corporate design apparent in direct mailing will present a young, refreshing, exotic lifestyle to appeals to our target audience. All suggested strategies applied to BBQfun will lead the company to be a strong/healthy growing business and national and international recognized. How to cite Marketing Opportunities, Papers

Auditing Assignment - The Stocktake Procedures on Account

Question 1: You ,the auditor, attended the inventory count (stocktake ) of your client Smith Equipment and observed the following during the count: 1. Warehouse staff counted specific areas of the stock as determined by the warehouse supervisor;staff members ,including the warehouse supervisor , were allocated their own area to count ontheir own. 2. Several blank sheets of paper were issued to each member of staff doing the counting. 3. Staff were instructed to write down the stock description and number counted . 4. Staff were told to write the stock quantities in pencil on the sheets to ensure errors can becorrected . 5. Any staff that completed a section early were allocated to another area to help out one of theother staff . 6.The supervisor collected all sheets at the end of the count to finalise the stock count . Required : Identify the weaknesses in the stocktake procedures above and identify how they could be improved. Question 2: You , the auditor , have spent 5 years as an auditor . In this time you have come across numerous errors in performing bank reconciliations . The following are some of these errors: 1.An unreconciled item of $340 was on the final bank reconciliation of the client and was deemedby the client to be immaterial. 2.Two deposits totalling $4070 relating to accounts receivable were collected on 3July ( 30 June yearend) but recorded as cash receipts on 30 June. 3.An amount from an associate company of $40,000 was banked 2 days before the end of the year inthe clients bank account and then paid back 1 week after the end of the year. 4.A cheque for $6,000 was omitted from the outstanding cheque list on the bank reconciliation at 30June . It cleared the bank on the 14 August . 5.A bank transfer of $20,000 was included as a deposit in transit at 30 June in the accountingrecords. Required : (a) What control should be implemented to reduce the likelihood of each of the above? (b) What is an audit procedure to detect or prevent each of the above? Question 3: The following is an extract from a working paper containing the results of the tests of controls in the accounts payable area: Test Result Conclusion Selected a number of supplier Six out of 50 invoices tested had Accepted as the invoices and checked that the not been authorised .Incorrect discounts errors in the pricing and discounts have been were recorded for these invoices.A follow discounts claimed reviewed and authorised by the up of the four incorrect invoices did not were immaterial . purchasing manager not highlight a pattern or specific reasonfor the errors. Required: (a) Identify the key assertion addressed by the test procedure . (b) Provide an explanation as to why the conclusion reached is appropriate or inappropriate. (c) Outline the key control procedure that you believe needs to be performed. Answer 1: Counting the item in the stock is considered to be one of the most significant task in managing the stock effective which help to maintain the inventory and thus maintain the stock which eventually help to maintain the supply of the product at a optimum level. The weakness in the stock take procedure helps to determine the issue and loophole and thus help to provide clear and precise idea about the measure to improve the weakness in the stock take procedure (Bragg, 2011). A stock take procedure is considered to be one o the most critical and difficult job specifically if the product quantity is in large amount and require several staff member along with warehouse supervisor. In Smith Equipment, during auditing of the stock take several activities are observed and noticed which help to determine several key issue and loopholes in the overall stock take procedures. Stock takes procedure help to increase the business margin and overall efficiency (Braiotta, 2004). The process Smith and Equipment follow are counting and recording the overall amount and value of the stock held by the organization. The key weakness in the overall stock take process in the Smith Equipment is that all the staffs are provided with key specific areas assigned by the supervisor staff members which includes warehouse supervisor. Several blank sheets were provided to each staff which lacks proper heading and detail of the equipment which need to be calculated as per the stock. Staffs were given the task to write the description regarding stock which can be tampered by the staff which will eventually lead to the improper stock inventory detail (Conradie, Moyce and Kirsch, 2012). Another issues identified which result into one of the most significant weakness of the stock take procedure of the Smith Equipment are stock quantities entries was written on pencil which can be easily tampered. The weakness of the stock take can be improved in the smith equipment with following the essential step which includes, 1. Know the actual what you are required to count and value- Regular stock are usually considered to be one of the primary reasons which make it essential to count and value all the direct cost stock items (Eisen, 2000). 2. Establish a proper recording system- there are numerous stock taking system which help to provide accurate and precise detail of the total stock available in the warehouse from an excel sheet to a critical software program which will help the employee and staff to calculated and store the detail easily and it is less time consuming as well (Gudum, 2002). Making counting easy will help to reduce the time taken to complete the stock take procedure. Maintain a proper and well organised storage system will help to decrease the tome in stock taking. Storage of the all the equipment in the clearly distinguished from different similar item, store all the item in a synchronised manned such as in row and stack which helps to defer the delicacy counting or omission of equipment and also prevent item in and out of stock during counting. Faulty equipment or tampered equipment should be removed and updated accordingly in the stock take sheet which will help to provide accurate detail of the stock and their reason for the removal from the warehouse (Jones, 2006). With proper measure such as surprise checking s per the convenient, frequent checking helps to maintain the warehouse in well structured and in organised form and random and unscheduled checking help to decrease the inefficiency and dishonesty. Staff therefore will not have any idea about the stock taking process in advance which will decrease the opportunity to any irregularities (Kimbell, 2002). Answer 2: (a)Account reconciliation is considered to be one of the most unappreciated yet one of the most major factor that control which helps to ensure the organization financial integrity. Issue and weakness in reconciliation lead to improper financial statement. An efficient, accurate and precise timing financial close cycle can helps to create a proper foundation for determining and evaluating the business performance, organization decision and thus help to provide satisfying the overall financial reporting needs and requirement (Madeira, 2010). Following control should be implemented which will eventually help to decrease the likelihood of error in performing bank reconciliation. The keys control is as follows, Bank reconciliation need to be accurate and precise. Bank reconciliation should be executed and completed and properly reviewed in a proper timely manner. The bank reconciliation process should be reviewed and analysed on a continuous basis and enhanced. The bank reconciliation required to be accurate. The bank reconciliation should helps to provide proper support to the appropriate accounting principles. (b) Key audit procedure to overcome the error are given below, 1. The individual preparing and reviewing the account should have normal and basic understanding of what the actual account is being used for and that is the core purpose to support the overall balance. Proper endurance should be provided which reflect that the account updated in the balances is being reconciled (McMillan, 2003). 2. Bank reconciliation should be in a proper timely manner, it helps to provide a clear and precise date which help to provide due dates for the reconciliation. It haves the proper mechanism to identify and determine the overall status of each reconciliation (Ravindranath and Ostwald, 2008). It helps to helps to make provide high risk account reconciliation due to the proper close cycle to determine and identify any proper potential problems. 3. Proper control regarding the due dates for the reconciliation with appropriate mechanism need to be identified and tracked which help to provide clear and precise idea about the status of reconciliation. High risk account reconciliation which helps to provide a clear and precise idea about the close cycle to determine and identify the potential problems. 4. Bank reconciliation should be complete, all appropriate account should be reconciled which also include new accounts, proper well structured reconciliation policy and it should be related with the company (Saxena et al., 2010). 5. Bank reconciliation should follow proper accounting principle and policies which help to maintain the rule and code of conduct for the proper recording of accounting or financial statement record which eventually utilise for different purpose. Reconciliation should amend and follow according to the company or firm polices which help to ensure the reconciliation are objective and identify the material include in the accounting record. Answer 3: (a) The key assertion addressed by the test procedure above is to emphasise the authorisation process of purchase which was found to be largely unauthorised with respect to the invoices. The assertion is that the company did not bother to make authorisation of invoices mandatory and there was lack of responsibility o the part of the purchase manager (Riggs, 2007). The discounts that were provided to the suppliers were not correct and the reason for the erroneous discounts was not provided. This shows that the discounts were given in an arbitrary manner and reasons for giving discounts were not recorded. The assertion made is also to the extent that the management were not very clear and were not in the habit of keeping relevant records of discounts which seem to be unusual to the auditor. There was also slackness on the part of the management to show clear and written down reasons for the unusual discounts claimed and granted. (b) The conclusion related to the discounts claimed is not acceptable as the checking of accounts payable requires that such discounts be listed in the current liability. The discount claimed and given is a liability list towards the cost of goods to the company that the company let go in favour of the suppliers. The transaction has been noted to be unusual as there was no recorded reason for granting of the discounts to the suppliers as was evident from inspection of the invoices. The disclosure was not available even for the open files related to the discounted invoices (Schaeffer, 2004). This is violation of the presentation and disclosure format of accounts payable testing norms. The reasons for the unusual discounts claimed and given in relation to party transactions should have been clearly mentioned and recorded as footnotes to the invoice recording. There was also no mention of any management letter that explains the unusual discounts given in the purchase invoices of supplie rs. These defects are generally considered to be malpractices to accounting as the discounts result in loss of money to the company and hence the result is unacceptable (Schaeffer, 2007). (c) The key control procedure that needs to be performed in this case is the proper presentation and disclosure of the accounts and invoices related to party payables. Control should be induced in listing supplier payments as current liability and mentioning of special discounts or claims for discounts and the reason for granting of such claims in the footnote. Is it is not possible to mention the above in the foot note then the same should be done in a separate file so that it is revealed during checking of accounts payable (Riggs, 2007). In the case of unusual concessions being made to suppliers, the notes should provide sufficient logic behind the granting of and claiming of the discounts. Since the discounts granted and given for purchase are potential losses to the company, it needs to be clearly reasoned and clarified to ensure clarity and completeness. Letters and communications from the management regarding unusual discounts should be recorded for reference and providing of e nough reasoning behind the discounts claimed and granted. This is necessary for the providing of clear justification for the discounts during the checking and testing procedures for the accounts payable area (Schaeffer, 2004). Reference Riggs, H. (2007). Understanding the financial score. [San Rafael, Calif.]: Morgan Claypool Publishers. Schaeffer, M. (2004). Accounts Payable Best Practices. New York: John Wiley and Sons Ltd. Schaeffer, M. (2007). Controller and CFO's guide to accounts payable. Hoboken, N.J.: Wiley. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010).Auditing. Mumbai [India]: Himalaya Pub. House. Bragg, S. (2011).Bookkeeping essentials. Hoboken, N.J.: Wiley. Braiotta, L. (2004).The audit committee handbook. New York: Wiley. Conradie, E., Moyce, M. and Kirsch, D. (2012).Study master accounting. Cape Town, South Africa: Cambridge University Press. Eisen, P. (2000).Accounting. Hauppauge, N.Y.: Barron's Educational Series. Gudum, C. (2002).A safety stock adjustment procedure to enable target service levels in simulation of generic inventory systems. Kbh.: Copenhagen Business School, Dept. of Management Science and Statistics. Jones, M. (2006).Accounting. Chichester, England: Wiley. Kimbell, L. (2002).Audit. London: Book Works. Kremer, B. (2001).Audit. Luxembourg: Casino Luxembourg. Madeira, L. (2010).QuickBooks 2010 solutions guide for business owners and accountants. Indianapolis, Ind.: Que Pub. McMillan, E. (2003).Model policies and procedures for not-for-profit organizations. Hoboken, NJ: John Wiley. Mitra, S. (2001).Kosovo. Washington, DC: World Bank. Ravindranath, N. and Ostwald, M. (2008).Carbon inventory methods. Dordrecht: Springer. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010).Auditing. Mumbai [India]: Himalaya Pub. House. Schaeffer, M. (2002).Essentials of accounts payable. New York: Wiley. Schaeffer, M. (2004).Accounts payable best practices. Hoboken, N.J.: John Wiley Sons. Schaeffer, M. (2007).Controller and CFO's guide to accounts payable. Hoboken, N.J.: Wiley. Whittington, O. (2014).Wiley CPAexcel Exam Review 2015 Study Guide (January). Hoboken: Wiley. Wild, A. (2004).Improving inventory record accuracy. Boston, MA: Elsevier Butterworth Heinemann. Wink, G. and Corradino, L. (2011).Intermediate accounting demystified. New York, NY: McGraw-Hill.

Gregor Samsa as Functional Deviant A Hypothetical Interpretation by Friedrich Nietzsche Essay Example Essay Example

Gregor Samsa as Functional Deviant: A Hypothetical Interpretation by Friedrich Nietzsche Essay Example Paper Gregor Samsa as Functional Deviant: A Hypothetical Interpretation by Friedrich Nietzsche Essay Introduction Gregor Samsa as Functional Deviant A Hypothetical Interpretation by Friedrich Nietzsche Russell McNeil Jan 20, 1995 My dear friends: Suppose all that you have always valued in your lives was shown to you to be: illusion. What would it be like to turn truth on her head? To have your precious beliefs, maxims, platitudes, and traditions inverted and distorted beyond recognition? To suddenly realize that what is good, is bad; what is beauty, is foul; what is virtue, vice? What if all your points of reference were to shift: North becomes South; black becomes white; deviant becomes saint; saint ecomes deviant. Suppose that this transformation–a metamorphosis of perception were to come to you — and you alone. Suddenly you awake — and in utter solitude — you discover that the world is its opposite. Two realities strike you all at once: One, you define yourself in terms of your values. With your values now reversed, so too are you reversed: you are a roach! Two, wh at you have become is apparent to everyone else. Gregor Samsa has burrowed his way out of the value set that defined his social setting. The metamorphosis was inevitable.Look at where his values were anchored: servant to the needs of an oppressive boss in order to meet the needs of an exploitive family. So, he ceases to serve. With new values opposing those of the family, the employer, and society at large, Gregor emerges as a deviant. He has entered the world of the despised. Never forget, my friends, that â€Å"truth† is in the eye of the beholder. In Gregor’s world the despised and the beloved are reversed. =:///metamorphosis-summaryanalysis/ class=ilgen data-wpel-link=external rel=nofollow>Franz Kafka is a new thinker — one of that breed I spoke to you about 100 years ago.Gregor Samsa is his agent. Never forget my brilliant words about such men in Beyond Good and Evil: â€Å"The philosopher, being of necessity a man of tomorrow and the day after tomorrow, h as always found himself, and had to find himself, in contradiction to his today: his enemy was ever the ideal of today (Section 212, BGE). † So, I Friedrich, will now tell you what my philosophic friend Franz finds so fascinating about Gregor the bug! Society is an association of institutions held together by a set of artificial values. You like to call them â€Å"truths. I say they are masks – – but never mind. Your prestige in your society is measured by the degree to which you choose to conform to its values. When you conform you are close to the norm. If you deviate from the norm, you are a deviant. But beware. Deviation is met with indignation. But deviation and deviants are essential for your survival. Here’s where I, Friedrich, come in. You see no one knows where the norm is! Why? There is no truth! The deviant defines the norm for you. The norm is established with reference to the deviant.In a world without crime you would have to invent crime. Oh , I know how much you 90’s people rail against crime and justice and criminals–I read your electronic musings–but believe me, without crime you would be lost souls with no reference to good or evil. dare I say you would be beyond good and evil? In your society your deviant subgroups become isolated from the main group because you insist judging everything the deviant does as a further manifestation or proof of the deviance. In fact the label itself defines the deviant individual.Because individuals so defined tend to become isolated and alienated from your main culture, individuals with common â€Å"deviant† characteristics define their own separate sub-cultures. These sub-cultures in turn may differentiate too, generating their own versions of deviance within deviance and new sub-sub- cultures form. Remember that the cohesion of your society depends on these deviant groups as reliable points of reference. The more firmly you believe in the â€Å"truthâ €  of their deviance, the more faith you have in the steadiness of your â€Å"values. Because you define deviance in terms of masks–you call them moral principles (one ought not to deviate), deviant individuals and the subcultures to which they belong can and often do become targets for social oppression. You despise them, but you cannot exist without them. This all serves an important social function. Let’s say you as a social group adhere to the moral principle, â€Å"one ought to behave within the law. † Under such a belief â€Å"outlaws† are deviant. Outlaws are a threat to your security. You form a mental model of what an outlaw is like: a certain stereotype emerges.Outlaws reveal themselves by their dress, language, and habits. You and I know this is not always true about outlaws, but the stereotype provides some comfort to you. Of course if you are an outlaw and comfortable as one, adopting the dress, language, and mannerisms of the stereotype may make you feel at home with your outlaw peers, and comfortable as a member of an outlaw subculture. You have exaggerated cultural examples of this in your portrayals of outlaws: prohibition gangsters, old western movie villains, Mafia operatives, outlaw motorcycle gangs.You even use age as a basis for referencing deviation to a norm. To some extent young people (teens in particular) and very old people tend to occupy sub-cultural niches in which they feel comfortable because they have become isolated from the main social group. Teens and old people do deviate from the norm with respect to age. But the very label â€Å"teen† or â€Å"old† carries a whole catalogue of behavioral expectations for you. You know the stereotypes: teens are rebellious and careless. Old people are senile and unreliable.Whether true or not, the behavior, dress and mannerisms of young and old people are seen by the main group as further evidence of the stereotype. These age based social refer ence points help anchor your social norm: that of the ideal, reliable and conforming, middle aged conformer. The deviants: teens and old people in turn tend to cluster within cultural sub- groups in which they mirror common forms of dress, behavior and mannerisms. There are endless ways in which people in your society can deviate from behavior norms.Religion or religiosity is or was seen as a basis for defining sub groups: a hot debate in some US states right now over school prayer is pitting those against prayer (labeled by the large group as â€Å"atheist†) against more mainstream Christian believers. Point being here that the anything the â€Å"atheist† says or does is seen as further evidence of the label. Again, according to the argument, the social stereotyping reinforces the values of the main group by giving it reference points. Once labeled you are marked forever.There are other examples: skin color (black, white, native); economic class (rich, poor, employed, unemployed), ethnic background and illness illness (both physical and mental). The behavior of anyone who suffers from a serious mental or physical disability tends to be interpreted as flowing from the conditions of the disability–to the exclusion of anything else. If you are labeled insane (or mislabeled insane) there is little you can do or say that will not be seen as further evidence of your illness. Ten years ago Guy Paul Morin was labeled schizophrenic.Look how easy it was for a jury of 12 to convict him of a horrendous murder and rape of a child based mainly on the expert characterization of someone with that label: psychiatrists said: â€Å"Mr. Morin could have done what he did in a delusionary haze and utterly repressed the memory. † Everything that Guy Paul Morin said or did during his 10 years of life as a social cockroach was understood through the filter of your society’s characterization of the mental deviance known as schizophrenia. Mr. Morin wa s cleared on Monday. DNA evidence proved that he could not have committed the crime.Sexual deviation can be seen in this light too. Where heterosexuality is the norm and where there is a social moral principle that that is the way one â€Å"ought† to be, those who deviate from that norm are labeled as deviant. The â€Å"gay† subculture is a reference for normal behavior. The subculture in turn may appropriate its own set of normal rules, dress, and behavioral standards. â€Å"Gregor Samsa woke up one morning changed into a monstrous vermin:† Really? You think so? â€Å"Gregor’s eyes turned to the window, and the overcast weather—completely depressed him. If you suddenly found yourself in Gregor’s shoes–six shoes to be exact–would the weather be your first concern? Consider the possibility that Gregor had acquired a label: a label from which he knew he would never escape: a label so odious in the eyes of family, boss, and socie ty at large that nothing Gregor could do, or say could ever be interpreted as anything other than further evidence of the condition to which that label had attached? Had Gregor acquired the characteristics of a functional deviate? The real metamorphosis that takes place in labeling is complete.Not only do others see us in terms of the label, we see ourselves that way too: The label becomes deeply internalized. â€Å"Gregor was shocked to hear his own voice answering, unmistakably his own voice, but from below an insistent distressed chirping intruded. † On page 11 Gregor answers his father’s request that he open the door with a clear â€Å"No. † The response produces a stunned silence and a sob from his sister. It was the last intelligible word Gregor would ever utter. It would soon become apparent to the rest of the world that Gregor was indeed what he himself knew he was: a social deviant.With the door opened everyone was shocked. It was Gregor–but Greg or transformed- his long speech on page 16 appeals to the manager to accept him. â€Å"I’m in a tight spot. † He isn’t heard. His appeal for understanding, forgiveness and a second chance fall on deaf ears. Gregor has become something loathsome to the social norm. His appeal is nothing more than the ranting of a labeled man. Nothing he says or does from this point forward will or can be referenced in any other light. Familial and social stability depend on it. As odious and as reviled as Gregor has become, he serves a ritical function within his social setting. His very existence allows his family to establish a familiar norm–one that was missing when Gregor the salesman ruled the roost. His father had been, sullen, and lethargic. His mother asthmatic. His sister lazy. With Gregor, the deviant as a point of reference all three experience a transformation: they become socially defined. The father regains vitality; the mother sews, the sister learns music, French and short hand. All three become economic producers. The deviant, Gregor, has an important role to play in this family.There are other pieces in this puzzle that fit the picture. Gregor the bug may hold alien values, but he is essential. He is isolated from the main stream but tethered to it. Deviants are reviled but critical for survival. For Gregor the tethers are universals: music and love. â€Å"Was he an animal that music could hold him so? (p. 49)† The cleaning lady says, â€Å"Look at that old dung beetle. † She later credits Gregor with, â€Å"unlimited intelligence. † Her friendly derision towards Gregor Samsa expresses a winking acknowledgment of ertain shared values. She is a ally. She too is a deviant–and as part of an economic underclass recognizes and shares something of Gregor’s world. And what of Gregor’s world and Gregor’s values? Remember my words: â€Å"He shall be greatest who can be lonliest, the most conc ealed, the most deviant, the human being beyond good and evil, the master of his virtues, he that is overrich in will. Precisely this shall be called greatness; being capable of being as manifold as whole, as ample as full. (BGE 212)† Thank You. Gregor Samsa as Functional Deviant: A Hypothetical Interpretation by Friedrich Nietzsche Essay Thank you for reading this Sample!

Human Genome essays

Human Genome essays Would the money spent on the human genome project be better spent on feeding the population of the world? There are many problems that are currently facing our world, whether it is the high level of disease, or the problem of famine in many countries. This brings us to an important question. Is it more important to spend huge amounts of money on something that will benefit all of humankind in the future, in this case the Human genome Project, or to spend the money of feeding all the members of the human race? There are many advantages, disadvantages and issues that need to be addressed when attempting to answer this question. Firstly, an introduction of the Human Genome Project. The Human Genome Project is an international scientific organisation thats aim is to gain a basic understanding of the entire genetic blueprint of a human being . The genetic information is found in each cell of the body and encoded in the DNA. This project intends to identify all the genes in the nucleus of a human cell, to establish by a process known as mapping where those genes are located on the chromosomes and to determine by a process known as sequencing, the order of the chemical subunits in the DNA which encode the genetic information. A first working draft has been achieved but plenty of work still needs to be done to identify the thousands of genes and their functions. As the above information would suggest, this process will not happen cheaply. It is rumoured to have a cost of three billion dollars, which would be more then enough to feed the world and prevent the famine that is currently occurring. The following table shows the amount of money that has been spent on the Human Genome Project. It can easily be seen that this amount is very considerable. ...

An argumentation essay Example | Topics and Well Written Essays - 750 words

An argumentation - Essay Example But that should not be the case for further advancement in stem cell research. The main opponents of stem cell research do so on the basis of religious beliefs. But medical science has proven that there are other possible sources of stem cells (â€Å"Stem Cell Research Pros and Cons†), it would be unfair and illogical to ban further research into the field based solely upon religious beliefs. That is why our government policy must allow for the development of stem cell research for incurable illnesses in the future, provided that these studies and experiments are not done on human fetuses but rather on: Keeping in mind that these two other sources for stem cells in human beings exists, there is no clear barrier towards the further advancement of medical technology using the stem cell method since it is obvious that the other methods respect the dignity of the human life. Advancement in fertility science for human beings has resulted in two things. An increased ability of the human being to create new life and, the abandonment of over 400,000 embryos in fertilization clinics. (Rowley,† Embyronic Stem Cell Research Does Too Much Good to be Evil Say Janet Rowley). These abandoned embryos still have the power to make a marked contribution to our society even if they do not continue to mature into a viable fetus once their use is reassigned for the promotion of human health as a stem cell research source. Since these embryos were never actually stored in the body of a woman, these cannot be considered to be sources of â€Å"human stem cell†. That is because these are not embryonic stem cells in the essence of the word but rather, plunpotent stem cells, human cells that have been genetically manipulated to not create life but rather offer the life giving properties of human stem cells instead (Rowley,† Embyronic Stem Cell Research Does Too Much Good to be Evil Say Janet Rowley). In order to

Key Influences For Choosing a Political Party Research Paper

Key Influences For Choosing a Political Party - Research Paper Example Political parties desire to control the administration and fight for merely manipulating the government. Politicians usually have zeal to create and impose policies. The roles of political parties are conscripting candidates that will be liked by others. Political parties also schedule and control elections, for the rationale of involving other individuals. A further task would be to propose numerous strategies, for the function of diversity, and a sentiment of option within the citizens. Taking a political scope to establish personal views in regarding to others is what a person should concern in the choice of a political party (Hauss, 2011). Political parties will systematize congress, as a function. There are various resemblances amid interest clusters and political parties. One resemblance is that all of them desire and fight to change the laws and decrees of a country. Secondly, these parties reason to comprise and include the public as a resource in their objectives to reach an d conquer their goals. These functions and aims have diversities and similarities ranging from diverse parties and interest clusters. The most diverging factor amid the political parties is the interest in collaborating or rejecting the government. ... One should choose a party that is centered on the citizens and what they actually want. The influence of the people is what counts. This is in respect of democracy and articulation of party policies regarding chain of command and author authoritative factors. Some limiting factors of these political parties might be their employment tactics as far as implementation and the manner of execution is concerned. One merit of a political party in the United States egalitarianism is that they amalgamate diverse groups to work and visualize in the same perspectives, who have assumed the same position. A good choice should be choosing a party that appeal to the citizens as a whole in order to have a universal control in the government. This factor is beneficial since it offers individuals an opportunity to take a stand on who they desire to run the federal government. Presentation of information to the public is one factor that most political parties lack. At times, they will administer false information that misleads for the purpose of attaining their objective. Once a political party is in power, it can manipulate all degrees and level of the government. This might not be a proper aspect if the party has no interest in the public. This might be a reason one should foster in an attempt to scrutinize the aspects of the political party of choice. Political parties comprising of interest clusters and groups create a beneficial association in the U.S democracy since establish a representation of the citizens and their civil rights. This is due since they comprise of individuals in the society who have undergone all that partakes to fulfill the citizens interests (Rosati & Scott, 2011). One should look at a political party that would want to

Cases Of Plagiarism And Its Consequences Essay Example | Topics and Well Written Essays - 250 words

Cases Of Plagiarism And Its Consequences - Essay Example Also, it was detected that only the last edition of her book contained a thanksgiving paragraph for Taggart’s in the preface although nothing was written about him in the preface of the first edition. Goodwin had been ousted from the university but the matter was settled very quietly between Goodwin and Taggart with the latter taking no strict action against the accused (Crader). There had been a similar case of plagiarism two years back where Stephen Ambrose, a historian was accused of copying in his book â€Å"The Wild Blue†. He had copied innumerable lines including some entire texts from Thomas Childers â€Å"Wings of Morning†. Some important phrases from Childers book like ‘glittering like mica’ and ‘up, up, up’ has been repeated word by word in â€Å"The Wild Blue† and not been put in quotation marks. Also, he has not done proper referencing and mentioned Childers only in bibliography and footnotes. However, Ambrose escaped the accusation unscathed as Guilders didn’t take any action against him for plagiarism (Barnes). The consequence of plagiarism can be judged only on the basis that whether it was intended or unintended. The above articles indicate that the works done by Ambrose and Goodwin revealed intended plagiarism since the subjects were similar to the books they plagiarized. However, no action was taken against them and such a result sounds unfair as strict actions should be taken against such people. Although Goodwin was ousted from her University, she received several accolades for her work later on from the same university. So it can be said that justice had not been done and created a wrong example for students and authors alike.

Case Study: Food Expiration Dates

Case Study: Food Expiration Dates If the best before date stamped on your milk carton says January 1, 2011, does that mean its not safe to drink it anymore on January 2? How long can raw meat last inside the fridge before it goes bad? Is there a difference between Use by, Best before, Sell by, and all the other date labels? Questions like these continue to boggle many Filipino homemakers today. With the constant struggle to stretch every peso for their family, throwing away unconsumed food just because a date says so is something that isnt fun to do at all. What do these dates really mean and should they be followed with utmost strictness? Food Product Dating Placing dates on food products is a practice being followed by the food industry to let the retail store know how long a product for sale should be put on display. Food product dating also helps consumers like us determine until when we can buy or use the product at its best quality, provided it has been properly stored. Do note that these dates are not to be confused as a safety date, as there are many factors that determine food safety. There are basically two types of food product dating: closed or coded dating and open dating. Closed or coded dating may be seen on shelf-stable products like canned goods and boxes of food. Coded dates can be in MMDDYY format, while some manufacturers use the Julian calendar wherein January would be 001 to 0031 (1st to the 31st day of the year) and December would be 334 to 365 (334th to the 365th day of the year). These are packing numbers meant to be used by the food manufacturers to track production. The dates that most consumers see on the grocery shelves, on the other hand, like those stamped on packed meat, eggs and dairy products, is called open dating. This uses the standard calendar date format such as date month year or dd/mm/yy. According to the Food and Drug Administration (FDA) Regulation No. 001 Series of 1982 (Subject: Guidelines for Open-Date Marking of Prepackaged Foods), open date markings should be indicated on food packages using indelible ink or embossed on cans or any other acceptable manner. The same guidelines also specify that the date marking should appear in a conspicuous place such as in the front panel of the label or on top of packages like box, bottles or cans. Putting open-date markings on packaged food products is routinely done by food producers and manufacturers, but not all of them are required to do so. According to the BFAD Memorandum Circular No. 6 s. 1993 (Subject: Monitoring of Food Products Requiring an Open Date Marking), the food products that are required to indicate their best before date are the following: Liquid Milk Products which include filled, recombined or reconstituted evaporated milk, sweetened condensed milk, and UHT sterilized milk. Whole Milk Powder Dried Dairy Milk Powder Filled Milk Powder Skimmed Milk Powder Bakery Products (those sold in supermarkets, not in bakeries) which include loaf bread and buns Infant Food and Infant Formula Vitamin C-enriched liquid fruit drinks because after some time, vitamin C content may not be as much as what the label declares. According to FDA Regulation No. 001-D s. 1982 (Subject: Guidelines for the Open-date marking of Vitamin C enriched liquid fruit drinks), before its best before date, these fruit drinks should at any time contain 80% of the label claim of Vitamin C, but not lower than 30 mg/250 mg sample. The memorandum also mentions the directive that requires retailers to remove from their sales counters all products above that do not bear the required open date markings. The open dates are based on the average shelf life of the food item being packed before it loses its optimal quality or nutritional content. This doesnt mean that after the date you cannot consume the products anymore, it simply means that the quality of food is no longer assured. Once the date passes, food products should still be safe for consumption, as long as its handled and stored properly (i.e. kept at 40 degrees F or below). You may continue to consume food past its best before date up to a certain extent, depending on the recommended storage times that will be discussed further down this article. Open Date terminology Locally, the Bureau of Food and Drugs (which was later renamed Food and Drug Administration or FDA in August 2009), enforces guidelines that cover open-date marking and labeling of packaged food. The FDA defines the different types of open date terminology as the following: Consume Before Date also known as Use by date or Expiry date. This is the date which gives you the last day of the products estimated shelf life. This is only guaranteed if certain storage conditions are met, of course, such as storage temperature and handling. Beyond this date, the food product in not considered marketable anymore or is expired and must be discarded. The consume before date must be indicated in labels of packed fresh food products like fruit juices, chocolate drinks, fresh milk, butter, yogurt, cream, cheese, cured or frozen meat and fish, bakery products, and baby food. Products that have no preservatives are highly perishable therefore indelible markings must be indicated visibly in these labels. Best Before Date also called Best if used by date. The keyword here is using the word best beside the date, meaning it is the date which signifies the end of the period where the products best quality is guaranteed. Again, the guarantee assumes a stated storage condition. Beyond this date, the products quality attributes will be expected to deteriorate but may still be satisfactory for human consumption. After a few days or weeks of the indicated date, though, changes in color or texture and decrease in nutritional content may is expected. Other products, especially those imported from overseas, may have different open date markings compared to locally distributed food. The following are some of the more popular open date terms used: Sell-By Date this is actually meant for the store owners more than the consumers. This date gives an approximation on how long the store should display a product for sale before it should be pulled out of the shelves. Consumers are also advised to buy the product before the sell-by date because, according to senior faculty member Paul VanLandingham of the Johnson Wales University Center for Food and Beverage Management, this is the last date wherein freshness is at highest level of quality in terms of taste, freshness and consistency. After the sell-by date, the food product should still be edible for some time after. Born-On Date this is equivalent to the date of manufacture and is often used to date beer. VanLandingham explains that beer quality is affected by how much sunlight it is exposed to. Since sunlight can reactivate microorganisms in the beer, store owners are advised to be careful with handling beer in clear bottles more than those in dark brown or clean bottles. Generally, commercialized beer can go sub-par after three months from the born on date. Guaranteed Fresh Date this is usually used by bakeries and is similar to best before date. As the name suggests, the guarantee is given that the baked product is at peak freshness before the date indicated. After the guaranteed fresh date, food will still be edible and may still be consumed, but taste, texture and nutritional value may not be the same anymore. Storage Times Keeping food at 40Â ° F or below inside a refrigerator is usually good s for food as the common food-borne bacteria usually grow in much higher temperatures (41 degrees F and above). Did you know that if you freeze perishable food like meat cuts, youre actually extending your foods shelf life by as much as several days? The US Department of Agriculture (USDA) Food Safety and Inspection Service website gives a food storage chart on food that bears a sell by or no date marking. Assuming youre storing food at 40 degrees Fahrenheit or below, cook or freeze the following food products by the times mentioned below: Raw poultry, ground meat, variety meats (like heart, tongue, liver, brain, etc), uncooked beef or pork sausages: 1 or 2 days Raw pork, beef, lamb, veal: 3 to 5 days Cured meat (like ham, tocino, etc): 5 to 7 days Eggs: 3 to 5 weeks Cooked poultry and sausages: 3 to 4 days Hotdogs and bacon: 2 weeks if sealed, 1 week if opened Luncheon meat: 2 weeks if sealed, 3 to 5 days if opened Cooked ham: 7 days if sealed; if opened, 3 days for slices, 7 days if kept whole Canned ham (with keep refrigerated label): 9 months if unopened, 3-4 days if opened Canned meat and poultry: 2-5 years if unopened; if opened, 3-4 days Life after food product dates According to experts, the average American family disposes of over 120 lbs of food monthly food that could have still been perfectly okay to eat! Talk about wasted money on what should have been spent on other basic needs of the family. Well, good thing that a USDA research has reported how packed foods can last several days (some, even weeks) after the sell-by date printed on packages. This is certainly good news for the Filipino household budgeters. As recommended by the Center of Consumer Research at University of California, Davis, heres a list of foodproducts that are okay to consume (if properly handled and stored) even after open date markings: Milk if pasteurized, milk usually remains fresh for about 5-7 days after the sell-by date. Make sure that its not exposed too long to sunlight, though, as it can lose some essential vitamins. This is why most milk cartons come in opaque containers. Eggs can be stored up to 5 weeks after taking them home. This is because most egg processing plants coat their eggs in mineral oil, which essentially blocks bacteria from entering any of the approximately 17,000 egg shell pores. Keeping eggs refrigerated also keeps bacteria away. Its best to keep them in their original carton and place them in the colder parts of your ref, not on the egg tray placed at the door (this is actually the warmest part of the fridge) Poultry, beef, pork and seafood cooking before storing in the fridge doubles the original shelf life of meats (3 to 5 days instead of 1 to 2 days). Once completely frozen, meat can last up to several weeks, even months. According to the USDA Food Safety and Inspection Service, freezing meat at 0Â °F (which is equivalent to -17.78Â °C) is best for safety reasons. Keeping meat frozen at 0Â °F wont kill bacteria that can cause food-borne illnesses, but it sure can slow down growth by forcing them into a state of dormancy. Some parasites can be killed at this temperature. Theoretically, keeping food frozen at this temperature can make meat last forever. Attempting to achieve this at home, however, is an extremely difficult task since your refrigerator is opened several times a day (causing fluctuation in temperature every time). Taking this into consideration, heres a list of recommended storage times of frozen products in home refrigerators: Bacon, sausage, raw poultry: 1 to 2 months Ham, cooked meat, hot dogs or cold cuts: 2 to 3 months Raw ground meat: 3 to 4 months Cooked poultry: 4 months Raw steaks, roasts or chops: 4 months to a year Raw poultry parts: 9 months Canned goods normally, canned goods are great refrigerator-free foods that last long if stored in the right conditions. If you cant find an expiry date printed on the label, here are some easy reminders on how long they usually last: highly acidic canned food like pineapple or tomato sauce can last about 18 months or more. Canned goods that are low in acid content like canned veggies or meat can be kept up to 5 years. Texas AM University professor of food and nutrition Peggy VanLaanen strongly recommends keeping canned goods at 50-70 degrees Fahrenheit in a dry, dark place for optimal shelf life. Humidity can speed-up deterioration, so this should be avoided. Do not buy dented cans or those that are swelling or bulging since these may easily be harboring harmful bacteria already (if you have bulging cans in your shelves, throw them out now even if expiration date isnt due yet) Yogurt this can last up to 5 days beyond the use by date, for as long as you keep them refrigerated. You may lose the friendly bacteria after this, but it should still be safe to eat. To keep yogurt fresh longer, place it upside down in your refrigerator as this creates a seal that can keep harmful bacteria from seeping in its packaging. Fruit juice this can last up to 6 days beyond the use by date, for as long as you keep them refrigerated. The sugars and acids added to your fruit juice already lengthen the shelf life and those in concentrate form can also last longer because air has been removed prior to packing. Keeping juices in the refrigerator after purchasing them will surely lengthen shelf life in general. Mishandled food can breed bacteria even before its labeled date, so it is important that you follow storage instructions mentioned in product packaging. For example, if you bought a pack of hotdogs that say theyll expire next month and you forgot to refrigerate the pack for several days, bacteria could have already contaminated your food even before the expiration date. If food is already contaminated by harmful bacteria like Listeria, E. coli or Salmonella, they can multiply and build colonies within days, even if you decide to throw the forgotten pack of hotdogs back in the refrigerator. According to food safety advocate, Bill Marler of Marler Clark (a Seattle law firm that represents victims of food poisoning), when bacteria are already present in food, the use-by date becomes irrelevant since it can cause harm even before the date indicated. In this case, it will be safer for you and your family to just throw away unconsumed food instead of risking the possibility of getting sick. Trust your nose and tongue For food that are not packed for commercial distribution (like cooked viands bought from a local carinderia or made to order baked goodies), the best way to find out if food is still edible or not is if we use our God-given sense of smell and taste. These are actually what our ancestors used back when food dating was not discovered yet. In general, you should not eat food that gives off a repulsive smell or taste, as it most likely isnt fit for consumption anymore. In the absence of an expiry date sniffing and tasting is the way to go! Sources: http://www.businessweek.com/bwdaily/dnflash/content/oct2006/db20061002_959305.htm http://www.webmd.com/food-recipes/guide/do-food-expiration-dates-matter http://www.associatedcontent.com/article/5389/a_guide_to_food_expiration_dates.html?cat=22 http://www.safety.com/articles/what-do-food-expiration-dates-really-mean.html http://www.fsis.usda.gov/factsheets/food_product_dating/index.asp http://thehealthylivingsite.com/2010/09/03/foods-you-can-safely-eat-past-the-expiration-date/ http://www.entrepreneur.com.ph/features/article/read-the-label http://www.bfad.gov.ph/oldsite/FDA%20Regulation%20001%20s.%201982.pdf http://www.bfad.gov.ph/oldsite/MC/mc%206%201993.pdf http://www.bfad.gov.ph/oldsite/BC/fda%20reg%201-d%201982.pdf http://www.wisegeek.com/how-long-will-frozen-meat-stay-fresh.htm

The Unresolved Bridge Problem Essay -- Philosopher Karl Popper

Philosopher Karl Popper, an inductive skeptic, is criticized by his objection to confirmation. Rather than using the term confirmation to describe a theory that has continued to be proven correctly, Popper created his own term. Popper says that corroboration is a term used to describe theories that have been tested and not yet falsified. According to Peter Godfrey-Smith (G-S), â€Å"Popper can say why we should prefer to use a theory that has not been falsified over a theory that has been falsified† (Smith 68). The problem with Popper lies when he is presented with two theories, neither of which has been falsified. This is when Popper has difficulty choosing one theory over another. This situation can be better understood by looking at the bridge problem. I will argue that Popper is unable to solve the bridge problem using corroboration because the term is synonymous with confirmation. There are two theories (T1: Theory One) and (T2: Theory Two) that have different implications for how to build a bridge. These two theories are similar because they both have not been falsified however they differ because one has been tested and the other has not. The theories are stated explicitly below. T1: Theory that has been tested many times and has never been falsified T2: Theory that has never been tested and has never been falsified Next we can formally reconstruct the argument in modus ponens form as follows: (P1) If T1 is corroborated, then T1 is rational (P2) T1 is corroborated (C) T1 is rational Before I say what is wrong with the argument, I want to explain the bridge objection. In â€Å"Theory and Reality,† G-S presents the bridge problem, which is a response to Popper made by inductivist’s. I chose to explain this... ...t his term corroboration is synonymous to confirmation. In conclusion, I have argued that Popper is unable to solve the volleyball problem using corroboration because the term is synonymous with corroboration and Popper denies confirmation. Granted, there must be more to what Popper thinks of corroboration, we have no reason from the readings to see why the two terms corroboration and confirmation differ. Until Popper says more about corroboration we are entitled to treat the term as equivalent in meaning to confirmation Work Cited Blackmon, James. â€Å"Lecture #13: â€Å"Confirmation.† Philosophy 30. UC DAVIS. Davis, 5 Nov 2013. Blackmon, James. â€Å"Lecture #17: â€Å"Popper’s Bridge.† Philosophy 30. UC DAVIS. Davis, 26 Nov 2013. Godfrey-Smith, Peter. Theory and Reality: An Introduction to the Philosophy of Science. Chicago: University of Chicago, 2003. Print.

The Life of Adam: Heroes Don’t Run

Heroes Don't Run: A Novel of the Pacific War Author: Harry Mazer Brennan Gaspard October 2, 2009 5th hour, Mrs. Reeves Heroes Don't Run: A Novel of the Pacific War written by Harry Mazer. This is a fiction story with a lot of action and history. Reading this story made me feel like I was really there along the side of Adam during the Pacific war. Adam is determined to serve his country in honor of his father, a naval officer, who was killed in Pearl Harbor. Adam enlisted in the Marines hoping that serving his country would be honoring his father’s wishes.It was what his father would have expected of him. Adam felt like he had to do his part by serving in the Pacific war before it ended. What Adam didn’t know was that war was not at all like he expected. In 1944, Adam Pelko, waits for his eighteenth birthday to come so he can sign up with the Marines and serve his country. The story began in Bakersfield, California where Adam lived with his mother and little sister Bea. Adam was only seventeen years old and could not get his mind off of signing up for the Marines.He knew his mother was against him signing up, but he had to follow his dream. Adam finally got the opportunity when he got to visit his grandfather, Osker Pelko, who lived in Watertown, New York. He served in World War I and understood why his grandson wanted to sign up so bad. Adam’s grandfather signed him up even though he too did not want to lose him because he had already lost his son, Adams father to war. Adam is sent to boot camp, then to Okinawa to fight the Japanese and to do his part in the Pacific war.During the war Adam friends Ben and Rosie are killed. Adam has constant memories about his father and witnesses unforgettable experiences. Adam’s leg gets injured by a mortar shell blast that blows fragments of rock, dirt, and even bits of bone into his body. He is sent to the Aiea Naval hospital in Honolulu. Adam had to have several operations and a cast put on his l eg. While in the hospital Adam thinks about his two friends Rosie and Ben being real hero’s because they were killed in battle.In the summer of 1945, Adams was released and able to go home. As soon as he the ship docked he called his mother and grandfather to tell them he was coming home. After being released by the doctors at the San Diego Marine hospital, Adam goes home to California. Once Adam finally gets home he realizes that the whole war isn't about the guns or killing people. He was put in the situation to fight for his life and his opinion about war had changed. He remembered how scared he got and tried to avoid fighting.He did not feel like a hero. Adam also realized what he had put his mother through having her worry if he was alive or dead. He considered giving her the purple heart and saying, â€Å"It’s for you too, mom. † Adam enjoyed being home with his family and did not want to talk about the war. He did not feel like a hero, even though he had fought for his country instead of running. I really liked this story because it showed me what soldiers have to go through to keep our freedom.

Free Essays on Deterrence

By Gerard Chretien Deterrence is a theory of International relations based in Realism. Essentially, it tries to explain the situation of when two or more states threaten retaliation if attacked, in order to deter the attack. It is therefore possible to very simply state deterrence as "You hit me, I hit you." For this essay, two main questions have to be addressed, ‘Has it worked?’ and ‘Does it make sense?’ To answer these questions, I will firstly define what deterrence is, I will then examine some of the main arguments for and against it, in theory and in reality; finally, I will show some of the consequences of states following such a policy. Deterrence, as already stated, can concern itself with any form of threatened counter-attack, however, for this essay, I shall be concentrating on Nuclear deterrence, using examples from the cold war, therefore, when the word ‘deterrence’ is used, it should be taken as ‘nuclear deterrence’. Hedley Bull describe s deterrence as follows: "To say that country A deters country B from doing something is to imply the following: (i) That Country A conveys to Country B a threat to inflict punishment or deprivation of values if it embarks on a certain course of action; (ii) That Country B might otherwise embark on that course of action; (iii) That Country B believes that Country A has the capacity and the will to carry out the threat, and decides for this reason that the course of action is not worthwhile." Therefore, for deterrence to occur, a state must convey a message to another state, usually "these will be the public an authoritative utterances of government officials." Secondly, to use Hedley Bulls’ language, country B would consider following a course of action which Country A does not wish and does not because of the threat - not because it has no interest to. Thirdly, Country A must be able to convince Country B that it is capable of carrying out its deterrence threat and i... Free Essays on Deterrence Free Essays on Deterrence By Gerard Chretien Deterrence is a theory of International relations based in Realism. Essentially, it tries to explain the situation of when two or more states threaten retaliation if attacked, in order to deter the attack. It is therefore possible to very simply state deterrence as "You hit me, I hit you." For this essay, two main questions have to be addressed, ‘Has it worked?’ and ‘Does it make sense?’ To answer these questions, I will firstly define what deterrence is, I will then examine some of the main arguments for and against it, in theory and in reality; finally, I will show some of the consequences of states following such a policy. Deterrence, as already stated, can concern itself with any form of threatened counter-attack, however, for this essay, I shall be concentrating on Nuclear deterrence, using examples from the cold war, therefore, when the word ‘deterrence’ is used, it should be taken as ‘nuclear deterrence’. Hedley Bull describe s deterrence as follows: "To say that country A deters country B from doing something is to imply the following: (i) That Country A conveys to Country B a threat to inflict punishment or deprivation of values if it embarks on a certain course of action; (ii) That Country B might otherwise embark on that course of action; (iii) That Country B believes that Country A has the capacity and the will to carry out the threat, and decides for this reason that the course of action is not worthwhile." Therefore, for deterrence to occur, a state must convey a message to another state, usually "these will be the public an authoritative utterances of government officials." Secondly, to use Hedley Bulls’ language, country B would consider following a course of action which Country A does not wish and does not because of the threat - not because it has no interest to. Thirdly, Country A must be able to convince Country B that it is capable of carrying out its deterrence threat and i...