Ruminant Nutrition - 747 Words

Supplementation of folic acid in ruminant Consequently, the role of FA in ruminant nutrition has largely been ignored. As folate plays crucial role in DNA synthesis and methionine cycle, its requirement increases during gestation and lactation. Recent evidences however, suggest that microbial synthesis may not be adequate to meet the high demand of FA during gestation and lactation (Ragaller et al., 2008). It is now quantitatively known that microbial synthesis of FA ranged from 16.5 to 21 mg/d in a high yielding cow weighing 650 kg and producing 35 kg of milk per day, whereas, the estimated requirement was 35 mg/cow (Scwab et al., 2006; Santschi et al., 2005). There are some studies which indicates that supplementation of FA increased the†¦show more content†¦This might be due to increased rumen activity due to increased supply of degradable carbohydrates. However, other studies (Santschi et al., 2005) did not observe any difference in rumen folate concentration in cows fed either 37 or 70% forages. Lower concentra tion of rumen folate in cows on high forage diet was attributed to the fact that most fibrolytic bacteria take up folate. A recent study shows evidences that fibrolytic bacteria need FA acid for growth and multiplication (Wang et al., 2016). Similarly, Heyes et al. (1966) and Girard et al. (1994) reported decreased rumen concentration of folate in cattle fed high forage diets. It is already demonstrated that Ruminococcus flavifaciens require folic acid, tetra-hydro folate or para-amino benzoic acid for growth and multiplication (Ayers, 1958; Slyter and Weaver, 1977; Scott and Dehority, 1965; Bryant and Robinson, 1961). Two strains of Rminococcus albus also required FA (Bryant and Robinson, 1961). Supplementation of rumen protected folic acid (RPFA) at 0. 0.6, 1.2 and 1.8 g/d to steers provided 0, 18.2, 36.4 and 54.6 mg/d of folic acid to rumen microorganisms, respectively. The influence of supplementation of RPFA on rumen fermentation was mostly quadratic (Wang et al., 2016). Secretion of cellulytic enzymes depend on the growth and multiplication of cellulyticShow MoreRelatedEssay about Placental Ruminants and Herbivorous Marsupials of Australia3561 Words   |  15 PagesPlacental Ruminants and Herbivorous Marsupials of Australia The marsupial animal species that have evolved on the isolated continent of Australia are unique compared to the rest of the animal kingdom in many ways due to the harsh and distinctive environment found on the continent. The major area of marsupial biology that distinguishes them from all other eutherian mammals is their mode of reproduction. 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Training Development Proposal Free Essays

Industry Development Programme – Introduction to Broadcast Technology VENUE Wireless Communication Centre, Faculty of Telecommunication, Universiti Teknologi Malaysia, Skudai, Johor. 5th to 7th November 2012 A collaboration programme between SKMM Academy, Suruhanjaya Komunikasi dan Multimedia Malaysia and Wireless Communication Centre (WCC), Universiti Teknologi Malaysia Overview of the program The Introduction to Broadcast Technology training is conducted over a period of 3 days and delivered by Academics. The programme will be held at the Wireless Communication Centre of Universiti Teknologi Malaysia in Skudai Johor. We will write a custom essay sample on Training Development Proposal or any similar topic only for you Order Now The course is designed by academics and SKMM regulators with extensive knowledge in spectrum management. The programme looks at the development of the broadcasting systems and services (in Malaysia – options). It covers both analog to digital broadcasting standards. Specifically, it describes in detail, television, radio (sound), and satellite broadcasting. The programme begins with an overview of broadcasting services followed by the academic definition of broadcast channels. It covers topics such as the broadcasting transceiver structures, modulations and standards. The concept of satellite TV and radio broadcasting will also be presented. The information of digital dividend will be the draw attention to of the three days programme, where the values of digital dividend for the emerging technologies are discussed and explained. At the end of the programme, a dialogue is performed on the issues of digital dividend in Malaysia in order to exchange views between participants and facilitators. Objective To ensure at the end of the programme, all participants should be able to: * Comprehend the concept of analog and digital broadcasting services. Make different between broadcasting standards, i. e. Radio, TV, and Satellite. * Express knowledge of broadcast channels from the perspective of information theory. * Give details the concept of the digital dividend. Audiences The course caters to the needs of those working within the broadcast sectors with a concern in the future improvement in terrestrial broadcasting. Participation evaluation At the end of the programme, all participants will be tested on their understanding of broadcast technology and concept of the digital dividend. Thereby, a certificate will be awarded to those participants that successfully pass the examination. Trainers (Instructors` Biodata) Dr. Norhudah Seman received her B. Eng. in Electrical Engineering (Telecommunications) from Universiti Teknologi Malaysia (UTM) in 2003 and M. Eng. in RF/Microwave Communications from The University of Queensland, Brisbane, St. Lucia, Queensland Australia in 2005. In September 2009, she completed her PhD at the same university. She previously worked as an engineer with Motorola Technology, Penang Malaysia in 2003 where she was involved with RF and microwave components design and testing. She is a senior lecturer in the Faculty of WCC, UTM 8th to 10th October 2012 Electrical Engineering UTM and an academic staff member of Wireless Communication Centre (WCC). She has published two book chapters in a book entitled â€Å"Microwave and Millimetre Wave Technologies† and written about 16 technical articles of international journals and conference papers. Her research interests concern the design of microwave circuits for biomedical and industrial applications, UWB technologies and mobile communications. She may be contacted at huda@fke. utm. my Dr. Marwan Hadri Azmi received his B. Eng. in Electrical Engineering (Telecommunications) from Universiti Teknologi Malaysia (UTM) in 2003 and M. SC. Degree in Communications and Signal Processing from Imperial College of Science, Technology and Medicine, University of London in 2005 and the Ph. D degree from the University of New South Wales, Australia in 2012. He is currently a lecturer in Universiti Teknologi Malaysia. His research interests include communication, information and coding theory focusing on cooperative communications and LPDC coding. He may be contacted at hadri@fke. utm. my Programme Agenda DAY 1| Time| | Module/Activity| 8. 30am – 9. 00am| | Registration| 9. 00am – 9. 20am| | Opening Address| 9. 20am – 9. 30am| | Group Photo Session| 9. 30am – 10. 30am| | Topic 1: Introduction to Broadcasting Services| 10. 30am – 11. 00am| | Tea Break| 11. 00am – 1. 00pm| | Topic 2 – Broadcast Channel from The Point of View of Information Theory. | 1. 00pm – 2. 00pm| | Lunch| 2. 00pm – 3. 30pm| | Topic 3 – Analog Broadcasting – Radio| 3. 30pm – 4. 00pm| | Tea Break| 4. 00pm – 5. 0pm| | Topic 4 – Analog Broadcasting – TV| DAY 2| Time | | Module/Activity | | | | 8. 30am – 10. 30am | | Topic 5 – Digital Broadcasting | 10. 30am – 11. 00am | | Tea Break | 11. 00am – 1. 00pm | | Topic 6 – Digital Audio Broadcasting (DAB) | 1. 00pm – 2. 00pm | | Lunch Break | 2. 00pm – 3. 30pm | | To pic 7 – Digital Terrestrial Television Broadcasting (DTTB) | 3. 30pm – 4. 00pm | | Tea Break | 4. 00pm – 5. 30pm | | Topic 8 – Satellite Broadcasting | DAY 3| Time | | Module/Activity | | | | 8. 30am – 10. 30am | | Topic 9 – Digital Dividend | 0. 30am – 11. 00am | | Tea Break | 11. 00am – 1. 00pm | | Topic 10 – Issues in Digital Dividend | 1. 00pm – 2. 00pm | | Lunch Break | 2. 00pm – 3. 30pm | | Topic 11 – Written exam and closing ceremony | 3. 30pm – 4. 00pm | | Tea | Training methods There are lots of training methods to be used in this training program which could enhance the interest and cooperation of the participants which will be more effective instead of using old training materials like one way communication that not really function to the purpose of the program. Below are the training methods that will be used in this training program which includes: * Card games * Survey * Pre workshop questionnaire * Focus group * Conceptual input * Teamwork and presentations Registration Form Course Title:| | Introduction to Broadcast Technology| Dates:| | 5th to 7th November 2012| Venue:| | Wireless Communication Centre, Faculty of Telecommunication, Universiti Teknologi Malaysia, Skudai. | Fees*:| | RM300/-| *Fees do not include accommodation and travelling expenses and these are to be borne by participants. Delegate Details Name of Participant | Designation and Department | Organisation and Address | | | | Email Address | Direct Line | Mobile Number | | | | | Signature and Company stamp | | Date | The closing date for registration has been extended to 3. 00 pm 12th October 2012. For any queries please contact us at the address below, send an email to skmm. academy@cmc. gov. my or call any of the following numbers: Azhar Zin | +60 (3) 8688 8162 | Gayathiri | +60 (3) 8688 8394 | | | | | How to cite Training Development Proposal, Essay examples

Access and Equity free essay sample

Two terms that are import to sport and closely linked are equality and equity. While being closely linked and sometimes though the mean the same both have different meaning in relation to sport. Firstly the term equality refers to a situation where individuals as well as groups are equal and have the same rights and ability to access opportunities. Secondly the term equity can be studied to determine whether resources are distributed fairly to all members of a society. Both of these terms can be closely connected with physical activity. Figueroa’s framework was developed in 1990 by professor peter Figueroa as a way to explain how access in sport and physical activity can vary between individuals. In this framework 5 different headings are seen. The individual level is about the personal attributes of an individual which determines their access to sport. The interpersonal level focus on the interactions one may have with significant others including coaches, parents etc. We will write a custom essay sample on Access and Equity or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page the institutional level recognising that there are significant other institutions that have rules that may impact someone’s access to physical activity. The structural level shows that peoples access to sport and physical activity may be influenced by the distribution of resources both human and financial. And the last level is the cultural level. This level individuals or group’s beliefs, values and coaches may affect ones equity in accessing physical activity. All of these level allow us to further understand why individuals, and group’s access to sport, or physical activity may not always be equitable or equal. Focusing on the structural level of figuros framework, it can be seen that equity and access in the PE class is not always fair. By first focusing on physical resources such as equipment, it is evident that there is never enough to enable everyone to be playing badminton at once. With 27 people in this PE class and only three courts there is definitely not enough room for everyone to participate at once, therefore leading some unable to do anything forced to sit and watch. The problem could be fixed by better uses some other resources which can include using the Brigid centre court, which will allow more people to play at once. Though by doing this creates another issue of the resource of a teacher, by the teacher being in one sport, thers in the other sport will not be obtaining equal coaching. By just looking at this one level of structure it is evident that our PE class unfortunately is not equitable. One inequity that continues to arise is the issue of transport and supervision. This has been experienced personally as there has been many time when I have been unable to participate due to my parents working and myself being unable to travel where I need to be. Many of these times though I have been able to fix this issue by carpooling with friends or even coaches. In the future I will continue to encounter more inequity issues in sport and physical activity. One of these may possibly be financial. The cost of being a part of a sporting club continues to rises as the fee’s go up and so does the price of uniforms. It may come a day where the cost is too large and as an adult in the future I may not be able to afford these costs for myself of my children. Equity and equality and subjects that are continually related back to sport and physical activity. By looking and understanding the 5 levels of Figaro’s framework we are able to see how access to physical activity and sport may be to as fair to all individuals.

The Union Movement Of The Late 19Th Century Essay Example For Students

The Union Movement Of The Late 19Th Century Essay The union movement of the late 19th centuryby Eli HatchDuring 1870 through 1900 workers joined together; responding to the power of their employers caused by the growth of industrialization. The worker did not always have the luxury of leaving after eight hours of work, the right to representation, or the even the right to work in a safe environment. The working people of nineteenth century America had to unite in struggle to achieve the gains that are often taken selfishly and taken for granted today. There were many successes and failures in organized labor; the successes were often obtained through the loss of the worker, often through lost wages, jobs, or even death. We will write a custom essay on The Union Movement Of The Late 19Th Century specifically for you for only $16.38 $13.9/page Order now The organization structure of the union during 1870 through 1900 went through different cycles and strategies to achieve what they wanted. One of the first effective regional organized unions was the Knights of Labor formed in 1869. The knights took in not only skilled workers but also any worker that could be truly classified as a producer. The knights took their peek in 1885 when strikes against Union Pacific, Southwest System, and Wabash railroads attracted public sympathy and succeeded in preventing a reduction in wages, at this time they boasted a membership of 700,000. 1886 was a troubled year for labor relations. There were nearly 1,600 strikes involving 600,000 workers, with the eight-hour day being the important item for all of the strikes. Failure of some of the strikes and internal conflicts between the skilled workers and the unskilled led to a decline in the Knights popularity and influence. Another organization called the Federation of Organized Trades and Labor Unions created a constitution that other unions could adhere to. This constitution met in Pittsburgh on Nov. 15 1881 and was created by representatives of the cigar makers, the printers, the merchant seamen, steel workers, carpenters and local units of the Knights of Labor. One of the most important items in the constitution created by the FOTLU recommended that the legal eight-hour work day be an objective for every union to achieve. The FOTLU thus accelerated a strong national push for a shorter work week. The AFL grew from 140,000 in 1886 to nearly on million by 1900. With these strengths in numbers they often preferred striking over political action. The struggle for workers rights, wage increases and protests against wage cuts were often unsuccessful resulting in violence and death. Chicago workers were agitating for the eight-hour work day for months. On May 1st and 2nd 1886 were eighty thousand workers went on strike, bringing most of Chicagos manufacturing to a standstill. On May 3rd a fight between hundreds of strikers and non-union replacements broke out. Chicago police quickly moved in to restore order, leaving four unionists dead and many wounded. Angered by the deadly force of the police a group of anarchists called on workers to arm themselves and participate in the massive protest demonstration in Haymarket Square on May 4. Only 3,000 members assembled and started out peacefully until late evening when someone still not known to this day threw a bomb that killed seven policemen and injured 67 others. Even though no evidence was ever found about who threw the bomb four anarchists were found guilty and sentenced to death . Ever since the Haymarket square symbolized for radicals and trade unionists everywhere the injustice of a capitalistic society but also associated negatively unions as un-American, criminalistic, and violent. Many other activists died or received injuries for their cause all around the country. In July of 1877 strike riots halted the movement of U.S. railroads. After a few weeks of shutting down most of countries railroad system federal troops were sent in to try to end the nationwide strike. This resulted in more violence and death; in Chicago for example federal troops killed 30 workers and wounded over 100. On June 14, 1877 in Pennsylvania ten coal-mining activists were hanged. October 1887 the Louisiana militia shot 35 unarmed black sugar workers striking to gain a dollar-per-day wage and lynched two strike leaders. 1894 federal troops killed 34 American Railway Union members in Chicago attempting to break a strike. July 1892 three hundred Pinkerton guards helped introduce scabs into the workplace by opening fire on striking Carnegie mill steel workers, this resulted in the death of seven guards and eleven strikers. .ue021104991a175b0a34459e91b6c9fe9 , .ue021104991a175b0a34459e91b6c9fe9 .postImageUrl , .ue021104991a175b0a34459e91b6c9fe9 .centered-text-area { min-height: 80px; position: relative; } .ue021104991a175b0a34459e91b6c9fe9 , .ue021104991a175b0a34459e91b6c9fe9:hover , .ue021104991a175b0a34459e91b6c9fe9:visited , .ue021104991a175b0a34459e91b6c9fe9:active { border:0!important; } .ue021104991a175b0a34459e91b6c9fe9 .clearfix:after { content: ""; display: table; clear: both; } .ue021104991a175b0a34459e91b6c9fe9 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue021104991a175b0a34459e91b6c9fe9:active , .ue021104991a175b0a34459e91b6c9fe9:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue021104991a175b0a34459e91b6c9fe9 .centered-text-area { width: 100%; position: relative ; } .ue021104991a175b0a34459e91b6c9fe9 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue021104991a175b0a34459e91b6c9fe9 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue021104991a175b0a34459e91b6c9fe9 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue021104991a175b0a34459e91b6c9fe9:hover .ctaButton { background-color: #34495E!important; } .ue021104991a175b0a34459e91b6c9fe9 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue021104991a175b0a34459e91b6c9fe9 .ue021104991a175b0a34459e91b6c9fe9-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue021104991a175b0a34459e91b6c9fe9:after { content: ""; display: block; clear: both; } READ: A Belief System- The Crucible EssayThe idea of demonstrations was often to get the attention of management to show that they mean business and cant be pushed around so easily. New York garment workers won the right to unionize after a seven-month strike. They secured agreements for a closed shop, and firing of all scabs. Striking miners in Idaho dynamited the Frisco Mill. Leaving it to ruins, getting the attention they wanted. The popularity and growth of unions everywhere showed companies that they are not going to walk over their workers as easily as they did in the past. Although union demonstrations resulted in workers being injured, dead or fired they set the way for unions in the future to be successful in their endeavors. These demonstrations were successful in the fact that they showed management and companies that the American worker can unite and be heard as one voice rather than a mass of passive workers that would take any injustice given to them. It is to these unions that we owe many of the benefits and rights we see and use today, such as fighting injustices such as biases and discrimination, winning the right to representation and collective bargaining, and the right for education for every child. American History Essays

How to Be More Punctual for School

How to Be More Punctual for School Do you seem to be late for school a lot? Do people tease you about it? Do your grades suffer because of it? Does your tardiness annoy your teacher? Being on time is so important for academic success! Learn to improve your reputation and your chances for academic success with these tips for being right on time - all the time! Tips for Punctuality Rethink the meaning of on time. People who are always on time are really people who arrive early every dayand acknowledge that things can go wrong to set them back several minutes. When things do go wrong these students arrive on time!Understand the importance of being on time. Students who are always on time are the people who earn the best grades, win scholarships, and get into great colleges. In the working world, the people who are always on time are the people who get promotions.Get enough sleep. If you have trouble getting out of bed in the morning, then make a serious effort to get to bed earlier. Sufficient sleep is essential for maximum brain function anyway, so you really dont want to ignore this aspect of your scholastic habits.Give yourself a realistic amount of time to dress and groom. You can do this with a simple exercise: Get up early one morning and time yourself (moving at a normal pace) to see how long it takes you to get ready. You may be surprised at the time it takes, especially if you find you have been trying to squeeze forty minutes worth of grooming into fifteen minutes each morning. You can try creating a time management clock. Know exactly when you need to be at your destination and subtract ten or fifteen minutes to establish your arrival time. This will give you time to go to the restroom or chat with friends. What time are you expected to be seated in your homeroom or your first class? If your class begins at 7:45, you should arrive at the school by 7:30 and be in your seat at 7:40.Be open to your teachers preferences. Does your teacher want you to be seated early? If your teacher wants you to be in class before the bell rings, then do so if its possible - even if you dont agree. Dont get angry and blame others if you arent meeting the teachers expectations. Why cause trouble for yourself?Communicate any problems. If your bus is always late or you have to take your little brother to school and it always makes you late, just explain this to your teacher.Listen to traffic news. If you depend on public transportation to get to school, always keep an eye on schedule interruptions.Have a backup plan for you r transportation. If you normally ride to school with a friend, think ahead and plan what to do if your friend gets sick. Set your clocks forward by ten minutes. This is a dirty little psychological trick that many people play on themselves. The funny thing is, it really works!

An Explanation of Buffering in C++

An Explanation of Buffering in C++ Buffer is a generic term  that refers to a block of computer memory that serves as a temporary placeholder. You might encounter the term in your computer, which uses RAM as a buffer, or in video streaming where a section of the movie you are streaming downloads to your device to stay ahead of your viewing. Computer programmers use buffers as well. Data Buffers in Programming In computer programming, data can be placed  in a software buffer before it is processed. Because writing data to a buffer is much faster than a direct operation, using a buffer while programming in C and C makes a lot of sense and speeds up the calculation process. Buffers come in handy when a difference exists between the rate data is received and the rate it is processed.   Buffer vs. Cache A buffer is temporary storage of data that is on its way to other media or storage of data that can be modified non-sequentially before it is read sequentially. It attempts to reduce the difference between input speed and output speed. A cache also acts as a buffer, but it stores  data that  is expected to be read several times to reduce the need to access slower storage.   How to Create a Buffer in C++ Usually, when you open a file, a buffer is created. When you close the file, the buffer is flushed. When working in C, you can create a buffer by allocating  memory in this manner: char* buffer new char[length]; When you want to free up the memory allocated to a buffer, you do so like this: delete[ ] buffer; Note: If your system is low on memory, the benefits of buffering suffer. At this point, you have to find a balance between the size of a buffer and the available memory of your computer.

Assessment in science(Schools in England) Essay

Assessment in science(Schools in England) - Essay Example For one, NC has increased the number of students learning science. A key intention of the NC was to have students aged 5-16 learning science in primary and secondary education, as outlined in the Science 5-16 DES policy statement which was outlined in March 1985. Secondly, the NC has inculcated more effectiveness in teaching and learning of sciences. This is because the DES policy statement emphasised that teaching science was to include both the acquisition of knowledge and comprehension of facts and principles of science (which was to be done in a broad and balanced manner) and the methods of science. In this respect, science became a core subject alongside mathematics and English (Great Britain Parliament, House of Commons, Children, Schools and Families Committee, 2009, 17 and the Great Britain Dept. for Education and Employment, 1999, 34). The NC also lifted up performance in science subjects. This follows the outlining of the form that the policy would take, by the Education Re form Act 1988. ... Studying the science and arts subjects alike, under the programme is to culminate into sitting for the GCSE, when one finishes the Key Stage 4. This ensures that those who proceed to a higher level of learning are fully equipped, cognitively and academically. Thus, students are able to perform academically in higher levels of learning. Again, the same students’ ability to perform and comprehend concepts in higher standards of learning inculcates confidence and a positive attitude among them and extirpates chances for dropouts (Pollard and Bourne, 1994, 22). The teaching of biology, chemistry and physics has also become more standardised, following the changes that the Qualifications and Curriculum Authority for 2006 amendments made. This measure was to help ensure that those issuing guidance and information top science learners in years 9-11 of their studies have a single document that contains accurate and updated information on the opportunities, support and qualifications t hat are available. It is by this virtue that many students have gained increased awareness on sciences and the opportunities that accost studying science (Daugherty, 1995, 17 and Kelly, 1990, 14). According to Watts (1991, 12), the NC also helped further synchronise scientific disciplines and learning of sciences at the national level. This happened especially as changes were made in the 2006 national curriculum. The main changes included information regarding planning timetables, deciding between specifications and understanding the implications for teaching sciences and knowing where to obtain necessary resources from (Daugherty, Phillips and Rees, 2000, 17). The content of the science subjects being taught has also expanded, following the introduction of key stages. Particularly, one of

MKTG 466 = FINAL EXAM Assignment Example | Topics and Well Written Essays - 3000 words

MKTG 466 = FINAL EXAM - Assignment Example An independent variable is an assumed causal variable whereas, a dependent variable is an assumed effect variable. The primary or key term in these definitions is the assumed as researchers are always in doubt whether a particular variable has caused another variable to change. In a research, it is assumed that it does but cannot be stated with certainty. For example, in a research if lack of sleep predicts increase usage of coffee, then lack of sleep is independent whereas, increased coffee consumption is dependent variable. Construct on the other hand is intangible, abstract and unobservable perception which is directly gauged with a set of related variables. For example customer satisfaction, service quality and brand appeal are some of the constructs. Some of the constructs which depict the respondents’ personality or uniqueness can also be measured. For example creativity, helpfulness, effects of various deals offered by various brands and so on. Relationships in a causal study depict the connection between two or more variables. Relationships between variables may be positive or negative. Positive relationships means than the variable are in direct proportion with each other and increase or decrease simultaneously. For example the more educated a person, the more likely he is to adopt technological advancements. On the other hand, negative relationship refers to a state where variables are inversely proportional to each other. Senior citizens are less likely to adopt to technological advancements. In order to efficiently convey the relationships and variables, researchers go through a process known as conceptualization. This process involves three primary steps; identification of variables, hypothesis statement and relationships and drawing a conceptual model. A conceptual model is primarily a diagram which a researcher uses to depict the relationships between variables and the hypothesis constructed during

Theories of Morality in Punishment Essay Example for Free

Theories of Morality in Punishment Essay As a society, we have different responses to treating untoward incidences and behaviors. We have different means in which we sanction or punish the doers of the action; yet these mean are all reflected on various theories of morality. Different countries or cultures have different systems of punishment as according to what they conform as morally acceptable to people of their kind. Some sanction death penalty, others rehabilitation, imprisonment or other ways like public humiliation and the like. The following are some theories of morality where such systems of punishments are grounded. Stoicism considers passionate emotions like fear or envy as results of errors in judgment and that a person of moral and intellectual perfection would not have to exhibit such emotions. This theory has something to do with giving verdict to people who have committed criminal case. For example, after court hearings, the jury finds that the accused has done the crime while he was not in the proper line of thinking or was insane, the sanction would be different from those who have found guilty of the same crime. The judge might recommend for rehabilitation or medical treatment instead of imprisonment or death penalty that might jeopardize the rationality of the person. Egoism, on the other hand, claims that persons act in response to self-interest. That is, the verdict to a case can be motivated by the interest of the jury to satisfy his own self or if he will be benefited from the result of the punishment. For example, the judge has been paid to overturn his verdict on a certain case; if the judge is thinking of his personal interest, he will do such in the name of money. Who would not want to get money for just a single court decision? Concurrent to egoism is hedonism, which states that only pleasure or its opposite, pain, motivates persons in their decision. Our responses to certain bad behavior done to us or to others depends whether we can get pleasure or we experienced pain. The response could be brutal when it is motivated by pain or the other way around when it is motivated by pleasure. In these three theories, the central subject is the self; where the measure for morality depends on what is most acceptable to the â€Å"self†. Other theories that affect decisions about morality include a gender-based one. Carol Gilligan on his work In a Different Voice states that men and women use different approaches to morality. According to her, the male approach is that individuals have certain basic rights and you are respecting those rights. Morality in this case imposes restrictions on what you can do to punish a person; while female approach is that people have responsibilities toward others; thus giving judgment depends on the care for others. On the other hand, Lawrence Kohlberg theorized about the stages of moral development that includes: punishment and obedience, instrumental exchange, interpersonal conformity, law and order, prior rights and social contract, and universal ethical principles. All these have something to do respect to laws and conformity to individual rights. The first stage for instance is the opposite of each other, meaning, when anyone breaks the rule or law or disobeys it, he or she will be punished according to the fifth stage prior rights and social contract. Social contract could be written or unwritten but these are contracts that state the punishments of any untoward behavior as a violation to the individual rights of persons. The above theories stipulate that justice systems are products of moral judgment anchored to the rights of individuals or the interest of people to the rights of others — either exploitation or preservation. References: Cory, Rachel. (2006). Kolhberg’s Stages of Moral Development. Retrieved December 2, 2008 from http://www. aggelia. com/htdocs/kohlberg. shtml Cypher, Allen. (____). Notes on In a Different Voice by Carol Gilligan. Retrieved December 2, 2008 from http://acypher. com/BookNotes/Gilligan. html Stoicism, Egoism and Hedonism. Stanford Encyclopedia of Philosophy. http://plato. stanford. edu/entries/

Molecular Structures :: essays research papers

Covalent Bonding and Molecular Geometry Objective The objective of this exercise is to help in understanding the geometric relationships of atoms in simple molecules and the relationship of hybridization to the geometry present. Discussion In the last 30 years, data obtained from spectrometric measurements, X﷓ray and electron diffraction studies, and other experiments have yielded precise information about bond distances, angles, and energies. In many cases, the data confirmed conclusions reached earlier. In other cases, valuable new insights were acquired. Structure theory has advanced far beyond the simple electron dot representations and now rests securely on the foundations of quantum and wave mechanics. Although problems involving only simple molecules can now be solved with mathematical rigor, approximations such as the valence bond theory and the molecular orbital theory are very successful in giving results that agree with experimental measurements. This exercise will use valence bond theory or hybridization to look at the geometry formed from various hybridizations. You will use a framework model kit which gives the correct angles for the each of these hybridizations. The first bond formed between any two atoms is always a sigma (s)﷓bond (one that is symmetric about the bond axis). Additional bonds between the same two atoms will be pi (p)﷓bonds (perpendicular to the bond axis). It is the sigma﷓bonds and any lone﷓pairs of electrons occupying the sigma hybrid orbitals that determine the geometry of a molecule. Pi﷓bonds are always perpendicular to the sigma﷓bonds and follow the geometry formed by the sigma﷓bonding. Procedure Check out a molecular model kit from the stockroom. Read the kit directions to see which framework center is used for each hybridization. Tetrahedral (sp3 hybridization) CH4 Construct a model of methane using a tetrahedral center (4 prongs) and four rods of the same color to show how the 4 H's are attached. Geometry  Ã‚  Ã‚  Ã‚  Ã‚  Lewis dot diagram  Ã‚  Ã‚  Ã‚  Ã‚  # of s bonds on C  Ã‚  Ã‚  Ã‚  Ã‚  Approximate H-C-H angel  Ã‚  Ã‚  Ã‚  Ã‚  Max # atoms (incl. C) in one plane  Ã‚  Ã‚  Ã‚  Ã‚  Is there a mirror plane(divides the molecule in equal halves) ? H3C﷓CH3 Construct a model of ethane using a tetrahedral center for each C and the same color rods for all 6 H's with a C﷓C bond present. Geometry  Ã‚  Ã‚  Ã‚  Ã‚  Lewis dot diagram  Ã‚  Ã‚  Ã‚  Ã‚  # of s bonds on each C  Ã‚  Ã‚  Ã‚  Ã‚  Approximate H-C-H angle  Ã‚  Ã‚  Ã‚  Ã‚  Approximate H-C-H angle The C-C bond is a single bond and has free rotation about it. Arrange the ethane molecule so that each C﷓H bond on one C atom is exactly parallel to a C﷓H bond   Ã‚  Ã‚  Ã‚  Ã‚  on the second C atom. (This is the eclipsed position.) View this arrangement by looking along the C﷓C bond such that the atoms on the front C blank out those on the back C.

Inmates Rights Paper

Prisoner rights operate under the understanding that although a prisoner will be deprived of his or her freedom he or she will still be entitled to basic human rights, and these rights must not be infringed upon. Prisoner rights are an important set of checks and balances to help avoid illegal activity and regulate the actions of the corrections department in the criminal justice system. Even though these individuals have committed a crime, he or she is still a person and remains protected for certain basic rights guaranteed to him or her under the United States Constitution. Awarding individual rights to violators of the law created concern for public order advocates. In 1974, the courts developed a principle known as a balance test. A balance test is, A principle, developed by the courts and applied to the corrections arena by Pell v. Procunier (1974), that [sic] attempts to weigh the rights of an individual, as guaranteed by the Constitution, against the authority of states to make laws or to otherwise restrict a person’s freedom in order to protect the state’s interests and its citizens. Schmalleger, 2009, p. 521) With the balance test in mind, there are a few essential rights provided to persons in the United States by the Constitution. Four of the main amendments that protect prisoners are the First Amendment, the Fourth Amendment, the Eighth Amendment, and the Fourteenth Amendment. The First Amendment is an all inclusive right to the freedom of speech. This entitles prisoners to amenities such as mail, telephone calls, religion, and v isitation rights. Although the communication is supervised and restricted to locations the right is still present even during ones incarceration. Privacy while incarcerated is one right that cannot be effectively provided to individuals. Using the balance test, courts have determined an unannounced and thorough search of an inmate’s cell supersedes his or her right to unreasonable search and seizure. This right is provided to all citizens who are not incarcerated ia the Fourth Amendment to the United States Constitution (Schmalleger, 2009, p. 529). Like most laws governed by the Constitution it evolves and may award inmates a limited amount of privacy in the near future. The privacy will be very restrictive and pertain to actions such as unreasonable body cavity searches, seizure of legal documents, and harassment searches. The Eighth Amendment recognizes a legal precedent for prisoners and acknowledges that prisoners are not exempt from being treated fairly. The Eighth Amendment addresses the issue that a prisoner maintains the rights to be free from inhumane conditions by ensuring prisoners are not subject to cruel and unusual punishment. Prisons provide basic amenities to prisoners as a result of this amendment. The essentials usually provided from this Amendment items such as toiletry goods, food, basic shelter, basic clothing, medical assistance, and limited recreational options for mental and physical health purposes. The Fourteenth Amendment provides all citizens of the United States the right to not be deprived of life, liberty, or property, without due process of law. The Amendment also ensures all persons within its jurisdiction have equal protection of the laws, and the right to access the courts. This amendment is a catch all for prisoners and can be supplemented to every rights violation grievance to have his or her complaint heard before a court. The civil rights act of 1871 falls under the United States Code title 42 section 1983. Section 1983 states, Every person who, under color of any statute, ordinance, regulation, custom, or usage of any State or Territory, or District of Columbia, subjects, or causes to be subjected, any citizen of the United States or other person within the jurisdiction thereof to the deprivation of any rights, privileges, or immunities secured by the Constitution and laws, shall be liable to the party injured in an action at law, suit in equity, or other proper proceedings for redress, except that in any action brought against a judicial officer for ann act or omission taken in such officer’s judicial capacity, injunctive relief shall not be granted unless a declaratory decree was violated or declaratory relief was unavailable. For the purposes of this section, any Act of Congress applicable exclusively to the District of Columbia shall be considered to be a statute of the District of Columbia. (U. S. C.  § 1983) The Civil Rights Act of 1871 can be summarized as anyone who causes a person to be deprived of rights guaranteed by the Constitution is liable to that person. Though inmates are in prison, the rights awarded to them under the Constitution still apply. The Americans with Disabilities Act was implemented to prevent discrimination against anyone with a disability. It also gives a disabled person the right to accessibility of transportation, telephones, and housing. Through this act, inmates with disabilities have the right to accommodations that assist with the person’s mobility and living (Department of Justice, 2011). The California Department of corrections is responsible for the operations of all adult and juvenile institutions in the state of California (CDCR, n. d. ). The State of California created the California Code of Regulations Title 15, Crime Prevention and Correction. The code breaks down the steps, procedures, and definitions, pertaining to the care and management of inmates and parolees. According to Title 15, â€Å"Inmates are directly and constantly supervised or monitored, and observed by the CDC staff, either custody staff or work supervisor as indicated in those regulations, sufficiently to account for the specific where about of the inmates at all times† (3000, Title 15, p. 11). The primary reason for the creation of the Department of Corrections and Rehabilitation, and the California Code of Regulations, Title 15 is to protect the civil rights of the inmates and parolees. Inmates and parolees have the right to be treated respectfully, impartially, and fairly by all employees (3004, Title 15, p. 18). Prisoners are also given rights such as the right to communicate with their family and friends, the right to accept visitation, and the right to be fed but limited and with restriction. Prisoners do not enjoy freedom. The law recognizes the importance of visitation. The prisoners can accept visits while they are incarcerated because the Department of Corrections and Rehabilitation’s goal strives to transition that prisoner back into the community, and understands the influential role allowing the individuals to keep in touch with society provides to meet that goal. Under the California Code of Regulations Title 15, prisoners have the right to accept visitation while they are incarcerated, but they remain in a controlled environment. Inmates and visitors must follow various rules such as visitors talk to prisoner through telephones, specific days and times, and designated locations for visits. Inmates are not allowed to engage in intercourse with their visitors and fellow inmates. Any violations of laws regulations or local procedures governing the visit may result in termination, suspension, revocation, or denial of visiting with the person or persons involved as described in section 3176 of the Title 15. Such a violation may also result in exclusion from the facility as described in section 3176. 3. Balancing prisoners individual rights and the maintenance of public order will forever be under a continuing resolution. The Constitutional laws are ever-changing and interpreted on a case-by-case basis. The balance is essential to maintain the safety of the public and prisoners alike. References Schmalleger, F. (2009). Criminal Justice Today, 10th ed. Upper Saddle River, NJ. Pearson/Prentice Hall. United States Code, Title 42, Section 1983. Deparment of Justice. (2011). ADA Home Page. Retrieved from http://www. ada. gov. California Department of Corrections and Rehabilitation. (n. d. ). State of California. Retrieved from http://www. CDCR. ca. gov State of California. (2008). California Code of Regulations, Title 15, Volume 20. Retrieved from http://www. cdcr. ca. gov/regulations/adult_operations/docs/Title15-2008. pdf

Places in the Heart Essay

The film entitled â€Å"Places in the Heart† released in 1984 is a wonderful film that deals with various conflicts in the society. Set during the Great Depression, the term â€Å"family† is defined in a unique manner in the film. The characters were able to depict more about the problems being faced in the stereotypical society full of prejudices and complexities. It was shown in a dramatic way that made viewers enticed until the end. Edna Spalding (Sally Field) was left by her late Husband Sheriff Royce Spalding (Ray Baker) who was murdered accidentally by a drunken man. She was left with two children Frank and Possum on their small farm with an almost penniless pocket. She tries to battle against poverty by acquiring the help of a blind man Mr Will (John Malkovich) whose sight was victimized by Worl War I. In addition to this she was also assisted by a Blackman named Mose (Danny Glover) who manages to help her plant cotton and keep her family intact. Life is never easy for the main characters in the film. They tried to battle against poverty which is really rampant during the great depression. The rich becomes richer and the poor, poorer. In the case of Mrs. Spalding, she is left with all the debts of her husband and the obligation of raising their two kids. During the said era, women are not accepted to work for their family since gender role is given prior importance. But then, Mrs. Spalding is determined to earn for her family and she was able to do this with the help of some people. The farm is a precious possession for her since it symbolizes her family and how they tried to unite and save each and every crop planted on it. On the other hand, Mose is a jobless African American man who kept on asking for alms in the racist society. He is always ridiculed by the people around him because of his skin color and race. He always longed for company and family love because he never experienced gaining respect from people in such prejudice society. He is too industrious and dreamt of planting on a farm of his own. He met Mrs. Spalding who accepted him as he is regardless of the fact that her husband was killed by a Blackman. It is the first time that Mose was accepted as he is and experienced love from a family. In the case of Mr. Will, he was left by his brother Mr. Danby who owns the Spalding’s farm mortgage. Upon Mr. Spaldings death, he offered Edna some charitable help granted that he will look over his brother. Edna accepted the blind man in order to give good impression to Mr. Danby and at the same time gain comfort because of her husband’s death. The Spaldings was able to battle against their mourning because of the support given by Mr. Will and Mose. Their solidarity made them stronger in facing each and every trial that they met as they plant cotton in the farm. Mrs. Spalding wanted to always keep her family bonded and their farm in good condition. Despite the fact that the Spaldings battle against the odds, Edna’s sister Margaret Lomax is also facing her own family problem. She is burdened by the fact that her husband is committing adultery with Viola Kelsey. Their house is set in a depressed area and they have one daughter who is still small. Their only source of income is a small parlor which cannot even sustain their living. An extramarital affair in the film is emphasized as it shows what will happen to a family’s economic condition once there is no fidelity in the household. In the case of the Lomaxs, they are trapped in a deep economical downfall because Mr. Lomax is too busy having affair with Viola Kelsey. Infidelity in marriage is always dishonored in the society and it can be compared to a criminal act. The film wanted to imply that faithfulness in marriage should always be maintained. The main plot about the essence of family and its importance in the lives of the Spaldings is magnificently emphasized in the film. On the other hand the subplot dealing with adultery made additional twist in the film. It made viewers tucked in their seats and wait for more surprising events throughout the film. The end of the film is very catchy since it is very idealistic and full of fantasy. The end of the film shows something that is impossible to happen because characters in the film is seen singing in harmony. Husbands and wives who were separated by fate, unfaithfulness and mistrust is seen together. There are also enemies, friends, colleagues and family. To sum it up the main point of the film ended in a way that everyone manages to find their own places in their hearts, the heart of a true family.

Famine Morality and Singer Essay

Famine Morality and Singer Essay Famine: Morality and Singer Essay â€Å"Famine, Affluence, and Morality† name PHI208 Ethics and Moral Reasoning instructor date Peter Singer’s goal in â€Å"Famine, Affluence, and Morality was to convince people that the people as well as the governments should help with famine relief, primarily in East Bengal. Peter Singer wanted to let everyone know that the way that they deal with disasters is "morally unjustified". Mr. Singer’s three counter-arguments I think are that people from Bengali are far removed from people in the developed world. Singer argues that many other places need money, so why not give to this charity. Singer states that we would have to completely revise "our moral scheme" to give reason for providing aid until the principle of marginal utility "kicked in" to replace his first principle of responsibility to help famine sufferers. According to Singer you have to donate until you can't afford to without losing something that has an equal moral value to you as the lives of strangers. Singer states that the value of every life is the same. Marginal utility could be defined as the point where by giving more one would cause as much suffering as the actual suffering people that we are trying to help. This relates to Singer’s argument by giving an example of how Singer states that thi can be accomplished. When Singer speaks of duty and charity, he states that it is our duty to provide charity. In today’s society, we usually leave our charity to those closest to us. Not many people

Attack Essay Example for Free

Attack Essay Choose cite format: APA MLA Harvard Chicago ASA IEEE AMA company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints â€Å"Attack† is a poem written in 1917 by Siegfried Sassoon while he was convalescing from his wounds in a hospital in Scotland. He was a soldier who fought in the First World War. Attack is a short, 13-line poem written in speech rhythm with some rhyme. The poem is described in a very vivid way which makes the reader think that the author himself witnessed the scene. The poem begins with the poet describing the setting of the poem. The landscape is in a battlefield where there are still remains of previous battles. The poet pictures it in a way that makes the scene very menacing and uncomfortable. The poem goes on with the soldiers fighting in the attack with their hopes struggling in the midst of war. Sassoon then ends the poem with an impassioned plea, â€Å"O Jesus, make in stop! † One major technique that the author uses in order to convey of the horror of the battlefield and what it seemed to be like to be in an attack is literal and figurative imageries. Examples of literal images are â€Å"the ridge emerges†, â€Å"bombs and guns and shovels and battle-gear†, â€Å"lines of grey, muttering faces†. The poet uses very striking diction that makes the poem sounds more uncomfortable, for example, â€Å"scarred slope†. The colour of the atmosphere is described as dun and wild purple which accentuates on the menacing atmosphere of the setting. The verbs at the beginning of the poem are very significant as they seem to be particularly strong in this poem, like the description of the tank â€Å"creep and topple† over the ridge, the barrage that â€Å"roars and lifts† or the men who â€Å"jostle and climb to†, etc. On the other hand, the poet also uses a lot of figurative images. These figurative images include: â€Å"time ticks blank and busy on their wrists†, â€Å"and hope, with furtive eyes, †¦ , flounders in mud†, etc. These images help to personify and emphasize the meaning of the poem, for example, in line 11: â€Å"While time ticks blank and busy on their wrists† The figurative image here delivers the meaning of the soldiers while fighting in the attack, are not aware of the time and how it ticks blankly and busily on their wrists. These two adjectives creates an alliteration that further emphasizes the meaning of how the soldiers are just spending meaningless time on the battlefield, forgetting who they are and what they do. Furthermore, the same kind of hopelessness is caught by the image of the time ticks blank and busy. This idea is brought out to us more clearly by the two last lines of the poem. Hope is personified as something with furtive eyes and grappling fists that flounders in mud, as if to compare it to the soldiers. The short statement, â€Å"flounders in mud† is also mentioning the solders falling down and dying in the attack. The impassioned plea at the end by the author seems to have a great effect on the readers as it shows the emotions and how sincerely the poet wants everything of this to stop. The mood of this poem if mostly menacing to the readers, it somehow makes us sympathize for the soldiers. Seeing the images of the attack, it also seems to have an emotive effect on the readers. The punctuations in the poem also help the poem to create a bigger effect of this. In many lines, a caesura is used to make the previous sentence emphasized and creates suspense as well as having a greater effect on the readers. Overall, Siegfried Sassoon has showed through the poem Attack shows how the soldiers have to go to the battlefield to fight on the lands of previous battles, having time ticking through and as they fall down, their hope also flounders, leaving them with their faces muttered, their fists grappling†¦ Attack. (2017, Mar 02).

Concept Analysis on Pain Research Paper Example | Topics and Well Written Essays - 1500 words

Concept Analysis on Pain - Research Paper Example Pain is the most recurrent diagnosis used in nursing as well as the most common problem through which patients seek help in a clinical setting. Unrelieved pain has an effect on the quality of life of an individual. It affects a person both physically and emotionally, impacts his family as well as the individual and the entire society (Ferrel, 1995). Pain is therefore a vital problem in the health care system. Pain is discussed by four major theories namely; specificity theory, gate control theory, pattern theory and psychological/ behavioral theory. The Gate Control Theory (GCT) is the most commonly used theory in the professional field. The insight of involves three interactive cerebral processes; motivational-effective, sensory discriminative and cognitive-evaluation (Melzack and Wall, 1965). Sensory-discriminative dimension speaks of the nerve transmission to the brain from the periphery through the spinal cord. This neospinothalamic projection system that is found in the brain serves to develop information that is sensory discriminative about duration, location and intensity to the stimulus. The limbic system and the formation of the brain brainstem reticular, which provoke the aversive and motivational drive are referred to as the motivational-affective dimension. Cognitive activities are referred to in the cognitive-evaluation dimension. These cognitive activities include attention , anxiety and cultural values. The cognitive-evaluation dimension places its basis on the analysis of multi-modal information, response strategies and past experience. This dimension also has effects on the other dimensions. According to Melzack and Wall, pain is a continuing process and not a sole sensation and response procedure. Pain includes a series of responses by a system of actions that start with reflex responses and continues with

Effective Management of Training and Development in an Economic Essay

Effective Management of Training and Development in an Economic Downturn - Essay Example Layoffs are among the most common and popular measures that have been taken up by firms as a part of their cost cutting activities. Recessionary periods are also characterised by unavailability of credit to firms as governments are forced to reduce liquidity in the market owning to high levels of inflation. Banks are forced to cut down on their lending activities which lead to unavailability of credit. In such situations firms are forced to cut down on production which leads to job cuts. The preset financial crisis saw the downfall of many corporate giants like Lehman Brothers and Bear Sterns and also saw large scale job cuts which left numerous employees jobless. In this aspect it becomes important for firms and employees alike to analyse and formulate effective measures that seek to help employees prepare survival strategies during such crisis periods. It has also been observed that employees who perform below the benchmark standards are first ones to get the pink slips. Hence it b ecomes essential for employees to have greater efficiencies so as to ensure job security. This aspect assumes significance for organizations as well as human resources are the most important and valuable assets for any organization. Presence of a talented pool of employees is very essential for organizations because it determines the competitive advantage for the firms. Recessionary periods are characterised by large scale competition leading to price wars. In this context it becomes significant for organizations to have a talented pool of employees which would help in generating better product features and greater efficiency in the product and services of the firm which would help organizations to maintain their competitive edge in the tough market situation. Training and development therefore assumes a major importance for both employees and organizations. The present study focuses on the aspect of training and development in

Ethics Research Paper on Euthanasia Example | Topics and Well Written Essays - 500 words

Ethics on Euthanasia - Research Paper Example ciety that undervalues life sees no guilt in committing acts of violence, particularly murder, thereby making life value dangerously demoralized and humanity altogether  ­weakened (Doerflinger, 1989, p. 16-19, Koop, 1989, p. 2-3). The â€Å"slippery slope† or the â€Å"wedge theory† is an assumption that makes the distinction between voluntary euthanasia and involuntary euthanasia hardly recognizable, thereby supposing that agonizing individuals request their deaths because they feel they are a burden to themselves; and society requests to terminate an individual’s life because of being a burden to the people around them and to society, as a whole. Kamizar, a professor of law at the University of Michigan and a non-supporter of the â€Å"wedge theory† argues that "Once society accepts that life can be terminated because of its diminished quality, there is no rational way to limit euthanasia and prevent its abuse.† (Wolhandler, 1984, p. 377). If euthanasia is legalized, the probability for exploitation and mistreatment of individuals by the more supreme individuals will enormously amplify (Le Baron, 2010). In direct conjunction with this dispute is the argument that individuals having control over the more vulnerable individuals might develop addiction to euthanasia (Le Baron, 2010, Doerflinger, 1989, p. 19). A strong proof of advocacy on euthanasia was done by the Nazis in 1939, when Hitler ordered mass â€Å"mercy killing† of the sick and the disabled or those individuals with unworthy lives. Disabled children were killed by means of lethal injection or gradual starvation, while sick/disabled adults, particularly those with epilepsy, schizophrenia, senility, paralysis and syphilis were murdered in gas chambers. Six killing centers were established in Germany. It was approximated that more than one hundred thousand people perished in the Nazi euthanasia program (â€Å"Holocaust Timeline: Nazi Euthanasia,† 1997). The Netherlands, being the first nation to

Analysis of Response Surface Methodology (RSM)

Analysis of Response Surface Methodology (RSM) 1.3 DESIGN OF EXPERIMENTS 34, 35 Trans-Pacific Partnership economic framework agreement has clearly defined that many studies must be conducted to develop a formulation. Design of experiments (DOE) has proven to be an effective tool for formulation scientists throughout the many stages of the formulation process. At every step of formulation development, DOE can aid in making intelligent decisions. These steps include excipient compatibility studies, process feasibility studies, formulation optimization, process optimization, scale-up and manufacturing process characterization. Lastly, the product and manufacturing process must be validated before it is on the market. The word optimize is defined as, making as perfect, effective or functional as possible. Optimization may be interpreted as to find out the value of controllable independent variable, that gives the most desired value of dependent variables. The application of formulation optimization techniques is relatively new to the practice of pharmacy when used intelligently, with the common sense, these â€Å"statistical† methods will broaden the perspective of the formulation process. At the Preformulation stage, before any experiment is conducted certain problem arises, it is often not known before hand which variable will significantly influence the response. Screening designs and ANOVA helps to solve this problem. A second serious complication may arise with new excipients and new process factor, for which qualitative or quantitative effects are not known and are unpredictable. The following questions must be answered before choosing any design of experiment. The third complication is that formulated products, in particular dosage form has to confirm to several requirements, very often competing. The formulator has to trade off objectives and choose a compromise. A fourth problem is the lack of insight` to perform an adequate optimization studies. Above all in the performance of an optimization study, the formulation development scientist can also be a factor as personal variation. 1.3.1 Terms used in Design of experiments Variables These are the measurements, values, which are characteristics of the data. There are two types of variables; dependent variables and independent variables. Independent variables(X) are set in advance, which are not influenced by any other values e.g., Lubricants concentration, drug to polymer ratio, etc. Dependent variables(Y) are the outcome variables, influenced by the independent variables e.g., hardness, dissolution rate, etc. Factor Factor is an assigned variable such as concentration, temperature, lubricant agent, drug to polymer ratio, polymer to polymer ratio or polymer grade. A factor can be qualitative or quantitative. A quantitative factor has a numerical value to it for example, concentration (1%, 2%†¦ so on), drug to polymer ratio (1:1, 1:2†¦etc). Qualitative factors are the factors, which are not numerical value, for example, the polymer grade, humidity condition, type of equipment, etc. these are discrete in nature. Levels The levels of a factor are the values or designation assigned to the factor. For e.g. in concentration (factor) 1 % will be one level, while 2% will be another level. Two different plasticizers are levels for grade factor. Usually levels are indicated as low, middle or high level. Normally for ease of calculation the numeric and discrete levels are converted to –1 (low level) and +1 (high level).The general formula for this conversion is Where ‘X’ is the numeric value Response Response is mostly interpreted as the outcome of an experiment. It is the effect, which we are going to evaluate i.e. Disintegration time, duration of buoyancy, etc. Effect The effect of a factor is the change in response caused by varying the levels of the factor. This describes the relationship between various factors and levels. Interaction Interaction is also similar to effect, which gives the overall effect of two or more variables (factors) on a response. For example, the combined effect of lubricants (factor) and glidants (factor) on hardness (response) of a tablet. In the trial and error method, a lot of formulations have to be prepared to get a conclusion, which involves lots of money, time and energy. These can be minimized by the use of optimization technique. 1.3.2 Optimization Process Generally optimization process involves the following steps. Based on the previous knowledge or experience or from literature, the independent variables are determined and set in the beginning. Selection of a suitable model, based on the results of the factor, screening is done. The experiments are designed and conducted. The responses are analyzed by ANOVA, test on lack of fit, to get an empirical mathematical model for each individual response. The responses are screened, by using multiple criteria to get the values of independent variables. Experimental Design Experimental design is a statistical design that prescribes or advises a set of combination of variables. The number and layout of these design points within the experimental region, depends on the number of effects that must be estimated. Depending on the number of factors, their levels, possible interactions and order of the model, various experimental designs are chosen. Each experiment can be represented as a point within the experimental domain, the point being defined by its co-ordinate (the value given to the variables) in the space. 1.3.3 Response Surface Methodology Response surface methodology (RSM) is an experimental strategy that was developed in the 1950’s36. RSM is comprised of a group of mathematical and statistical techniques that are based on fitting experimental data generated from studies established using an experimental design, to empirical models and that are subsequently used to define a relationship between the responses observed and the independent input variables37, 38. RSM is able to define the effect of independent variables alone and in combination with the manufacturing processes under investigation. A typical RSM study begins initially with the definition of a problem to be investigated and involves establishing which variables and associated responses are to be studied, monitored, and measured and how these will be measured. A summary of the subsequent RSM approach includes36 Performance of the relevant DOE. Estimation of the coefficient in the relevant response surface equation. Checking of the adequacy of the equation to describe the fit. Studying the response surface to identify and evaluate the region(s) of interest. The term RSM originates from the graphical perspective generated after fitness of the mathematical model has been established 37, 38 with a graphical representation of the data presented primarily as a three-dimensional (3D) image and/or as contour plots39. The relationship between a response and an input variable can be described by Equation 1.1 y= f(x1, x2, x3†¦xn) +ÃŽ µ Where, y = relevant response f = unknown function of a response x1, x2,..xn = independent variables n= number of independent variables ÃŽ µ = statistical error that represents other sources of variability not accounted for by f Contour plot can be described as: i. Mound-shaped that has elliptical contours with a stationary point at the position of a maximum response. ii. Saddle-shaped that has a hyperbolic system of contours with a stationary point that is neither a maximum nor minimum point. iii. Constant (stationary) ridge response surface in which the contours are presented as concentric elongated ellipses with a stationary point in the region of the design region. iv. A rising (or falling) ridge response surface with a stationary point that is outside the design region 39. The stationary point is a combination of design variables where the surface presents as either a maximum and/or a minimum in all directions. If the stationary point is a maximum in one direction and minimum in another direction, the stationary point is termed a saddle point. When the surface is curved in one direction but is fairly constant and this is considered a ridge response 40. By plotting a response, y, against one or two input variables a surface, known as the response surface can be generated in two or three dimensions. In general the form of the function, f, is unknown and may be very complicated depending on the effect of the input variables on the response. Therefore RSM aims at approximating f by use of a suitable, ordered polynomial equation in some region(s) of the values for the independent process variables41. The mathematical or polynomial equations that describe the relationship(s) between the independent and dependent variables may be first, second or third order, depending on how the output variables or responses react to changes in the input variables. If the response is a linear function of the independent variables, then the function can be written as a first order model (Equation 1.2). In this model the response variables that fit a linear model are generally variables that are significantly affected by a small change in the value of the input factors and that exhibit little or no interaction(s) between the input variable terms. y= ÃŽ ²0+ ÃŽ ²1x1+ ÃŽ ²2x2+†¦..+ ÃŽ µ Second order equations are used to generate linear and quadratic response equations that exhibit interactions between the input factors and can be represented by Equation 1.3. y= ÃŽ ²0+ ÃŽ ²1x1+ ÃŽ ²2x2+ ÃŽ ²12x12+†¦Ã¢â‚¬ ¦+ ÃŽ µ It has been reported that second order models are also applicable to input factors that exhibit extensive variability over an experimental domain and these relationships are best described using Equation 1.4 y= ÃŽ ²0+ ÃŽ ²1x1+ ÃŽ ²2x2+ ÃŽ ²12x12+ ÃŽ ²11x12+ ÃŽ ²22x22+†¦..+ ÃŽ µ Where y= response x1, x2,..xn = input factors ÃŽ ²0= constant that represents the intercept ÃŽ ²i= coefficient of first order term ÃŽ ²ii= coefficient of second order term ÃŽ ²ij= coefficient of second order interaction The values of the coefficients in the model are generated through multiple linear regression analysis of the data that has been collected. A coefficient with a positive value points to an agonistic effect of the input factor on the response, whereas coefficients with negative values indicate an antagonistic effect. 1.3.4 Choice of Response Surface Design Central Composite Design (CCD) A CCD was originally presented by Box and Wilson and is based on a factorial design with additional points to estimate the curvature of that design. CCD encompasses a full factorial or fractional factorial approach which can be represented, as shown in Figure 1.1, as the eight corners of a cube. There are the six points, known as the axial or star points, located in the centre of each face of the cube with a final point located in the middle of the cube that is known as the centre point 37. The axial points are experimental runs where all but one of the factors to be investigated is set at the intermediate level under consideration. The axial points are all equidistant from the centre point and are denoted using the symbol, alpha (ÃŽ ±). The factors under consideration are usually investigated at five different levels and are always represented by coded values viz., -ÃŽ ±, -1, 0, +1 and +ÃŽ ±. Figure 1.1Schematic diagram representing the levels studied in a Central Composite Design The distance of the axial points from the centre point is dependent on the number of factors investigated in the design and is established using Equation 1.5. ÃŽ ± =2k/4 Where, k= the factor number ÃŽ ± = axial point The number of experiments required for a CCD approach is calculated using Equation 1.6 N= k2+ 2k+ C0 Where, N= the experiment number k= the factor number C0= the replicate number of the central point The number of experiments required in an experimental study is important as it determines how much data will be generated, in addition to being an indicator of the amount of time that will be required to conduct the study. Types of central composite design Central composite design can be divided into three types. Table 1.2 Types of central composite design Box-Behnken Design (BBD) The BBD describes a class of second-order designs based on a three-level incomplete factorial approach which are also represented as coded values viz., -1, 0 and +1 42 . In this design approach, the treatment combinations are located at the midpoint(s) of the edge of the process space and at the centre, as represented in Figure 1.2. Figure 1.2 Schematic diagram representing the levels studied in a Box-Behnken Design The number of experiments for Box-Behnken Designs can be calculated using Equation 1.7. N= 2k (k-1) +C0 Where, N= the number of experiments k= the factor number C0= the replicate number of the central point For experiments in which there are three or less input variables the BBD design offers some advantage over the CCD approach, in that a fewer number of experimental runs are required. However this advantage does not exist when four or more parameters are to be investigated. A further advantage of BBD is that it does not include the need to evaluate situations in which all factors are simultaneously held at their highest and lowest levels. The use of a BBD therefore allows a formulation scientist to avoid undertaking experiments that are to performed under extreme conditions and that may produce substandard results due to the inclusion of data generated from these extreme high and low levels 37. Doehlert Design The Doehlert design is an experimental design approach in which different factors can be studied at different levels simultaneously43. This aspect of the Doehlert design is an important characteristic when using some input variables that may be subject to restrictions such as for example cost or experimental constraints (limited amounts of raw material or limited amount of time available) thereby making it a practical and economic alternative to other, second-order experimental design approaches37.This design describes a circular domain of two input variables, a spherical domain for three input variables and a hyper-spherical space for situations in which more than three input variables are to be investigated and which highlights the uniformity of the input variables to be studied in the experimental domain 37. The schematic design space of a Doehlert design for two variables is shown in Figure 1.3, and is represented by a central point and six points of a regular hexagon. An interesting feature of the Doehlert design is that new factors may be introduced during the course of a study without losing relevant and/or valuable information from the data already generated from the experimental runs that have already been completed. Figure 1.3 Schematic diagram representing the levels studied in a Doehlert Design The number of experiments required for a Doehlert design is determined using Equation 1.8 37 N= k2+ k+ C0 Where, N= the number of experiments k= the factor number C0= the replicate number of the central point 1.3.5 Mathematical Optimization Optimization is a mathematical method used to determine an optimum response and is defined as the most advantageous state of existence of the system under investigation44. Multiple linear regression equations generated from statistically designed experiments provide a description of the change of a response with a change in input factors and further, allows for the determination of input variables that will produce an optimized response. A difficulty that occurs in optimization procedures is the need to establish a compromise between the anticipated response variables. This challenge is often encountered in the process of optimization of tablets where the optimum tablet may be one that has superior strength and little or no friability, yet must also have a short disintegration time. Often an increase in tablet hardness results in an increase in the disintegration time of a tablet and therefore a compromise between these contradictory response variables is necessary to achieve an optimized formulation. 1.3.6 Advantages of RSM The primary advantage of RSM in relation to classical experimental methods and approaches of data evaluation in which only one variable is investigated at a time, is that a large amount of information can be generated from a relatively small number of experiments 38. RSM is therefore less time and cost consuming than the classical approach that requires a large number of experiments to be conducted to be able to explain the behavior of a system 38, 39. A further advantage, with the use of RSM is that it is possible to observe interaction effects of the independent input parameters on the response(s) being monitored 38. The model equation that is generated from the data is able to be used to explain the effect of combinations of independent input variables on the outcome of a process or product. 1.3.7 Disadvantages of RSM A primary disadvantage of RSM is that fitting data to a second order polynomial for systems that contain some curvature is often not well accommodated by the second order polynomials that are produced. If the system cannot be explained by a first or second order polynomial, it may be necessary to reduce the range of independent input variables under consideration as this may then increase the accuracy of the model being considered38. Another disadvantage is that although RSM has the potential to evaluate interaction effects of the independent input parameters, it is unable to be used to explain why an interaction(s) has occurred (210). A further disadvantage is that RSM is poor at predicting the potential outcomes for a system operated outside the range of study under consideration45 1.3.8 Software for Design of experiments Many commercial software packages are available which are either dedicated to experimental design alone or are of a more general statistical type. Software’s dedicated to experimental designs DESIGN EXPERT ECHIP MULTI-SIMPLEX NEMRODW Software for general statistical nature SAS MINITAB

Breaking Up Essay -- Personal Narrative, essay about myself

It should have been raining. It almost always rains in the movies when girls get their hearts broken. When that young man with a bittersweet smile and â€Å"I’m sorry† eyes shows up on the doorstep; telling his sweetheart that he is going off to war or beginning a battle with a fatal disease. Instead here I am: the blundering heroine of my own crazy film, with a script that seems to have a few gaping holes where all the witty lines are supposed to be. In the hot, sticky passenger seat of a black ’02 Grand Am, subconsciously capping and uncapping an Ice Mountain water bottle, listening to my boyfriend jumble up a bunch of words that eventually translate into: it’s over. C’est fini. He stops talking and takes a deep, shuddering breath and I realize that it’s my cue to talk. He’s waiting for me to say something along the lines of: â€Å"Sure Matt, I totally agree with you. I think it’s a great idea to end this relationship that I have put my whole being into for two years. I’m so relieved that you brought it up first, seeya around and good luck with all your future chicks.† I look out the...

Effects of mass media worksheet Essay

What were the major developments in the evolution of mass media during the 20th century? In the early 1900’s newspapers was the main form of mass media. Over the years there were many developments in the evolution of mass media in the 20th century. The major developments were the radio, television, and the internet. Radio came along in the early decades of the 20th century. They were considered to less expensive than telephones and by the 1920’s it was likely that most homes had a radio. Radio did something that newspapers could not do. It allowed many people all over to listen to same thing at the same time. Many people tuned in for updates on the war going on at this time. After radio the next form of mass media was the television. In 1946, about 17,000 televisions existed in the United States; within 7 years, two-thirds of American households owned at least one set. (â€Å"Media and Culture†, Ch. 1, p.32) Television brought along the ability for Americans to not only hear a certain message but for them to see it also. ABC, NBC, and CBS were the 3 major networks that controlled most of the things that Americans watched on television. After television the next major development in mass media was the internet. The first computers were big and bulky and were mainly used by businesses. Eventually computers that people could have in their home were produced. People could access the internet through the phone lines in their home. The internet became a new way for people to communicate with others all around the world. It also opened up many other possibilities for people like doing research, or shopping. How did each development influence American cul ture? The development of radio influenced American culture in many ways. It opened up a whole new way marketing for those who were trying to sell products. It gave them the ability to reach massive audiences they could not reach before. Radio became the main source of entertainment for most Americans early in the 20th century. They would get their news updates,  listen to sporting events, and listen to advertisements. Many believe everything that was said on the radio and lived their lives according to what they heard. From what food to eat, what clothes to wear, radio gave them a sense of how they should be living. With the development of television it gave Americans the ability to put a face to the voice we hear on the radio. I would say that television is a big part of most people’s lives today. Many people today form their beliefs and opinions about certain things from what they see about it on the TV. Politics is a very good example of this. The development of the internet has major influences on American culture today. Most of the world uses the internet daily in some form whether it is on our computer, tablet, smartphone or some other internet ready device. The internet has opened many doors that were not open in years past. One example is it gives people that are not able to attend college in person a chance to earn a college degree. The internet has now become one of the main ways that people communicate. It offers us the ability to stay in touch with friends and family through social media and it gives us ways to meet new people.

Royal Ahold’s Case Write Up

Executive Summary The case discusses the Royal Ahold’s the major events that led to the demise of a great European company. The case presents some of the key issues in the areas of leadership, strategy, audit and accounting fraud that resulted in their disaster. The case identifies the problems made by the management in selecting the improper growth strategy and incentive plan that encouraged unethical behaviour from the senior management. The events presented touch and highlight management and governance issues, which are so important in managing global companies.After analysis of the cases and financial statements, I have come with questions and concerns on the management and financial statements that could have caught this earlier on. Questions to be asked and process of approving budgets, corporate strategy, risk controls would have raised concerns on the management style. Some of the other recommended actions for board and its various committees would have discouraged the improper management practices. Some of these questions might have surfaced real issues and / or encouraged the right practice.I found various accounting standards, challenges of global audit process; in this case it was led by Deliotte. The CEO’s and leadership growth strategy was the reward and recognition was improper. The number of acquisitions made during the 90s and continuous pressure was put on all subsidiaries to grow the sales by 15% were bad decisions. This alone led to many other problems within the company. The CEO’s growth strategy and desire to quickly grow the company put immense pressure on all other companies and senior management to somehow meet the CEO’s expectation.It all resulted into fraudulent activities and ultimately disaster of great company. I recommend adopting changes to incentive plans, non-financial factors be part of success criteria. In measuring financial success, working capital ratio, inventory days, receivable and payable ta rgets should be part of incentives. Above all, I recommend changes to the board committees and ensuring their work is independent was also important, i. e. audit committee, establishment of HR committee to raise issues and improve the overall organization culture. The case also highlights the issue of multiple accounting standards being practiced in very country.A standard corporate wide accounting standard in Royal Ahold must have been used. Both external and internal auditors must have report ed numbers in a consistent approach. I recommend that auditors had direct reporting to board and should have empowered and trained to look for documentation and management structures in their audit process. Had they dig deep on all areas of concerns of material significance they might have found side letters. I have also highlighted other recommendations including the controls in the accounting standards and in preparing financial papers.Incentive plans and corporate strategy be realistic to avoid unwanted behaviors. Tone of the top management including the board’s, assignment of responsibilities be clearly stated and periodically measured. Student id: 250712690 1 Management Accounting Exam Problem Identification: The case depicts another case of fail of governance and business ethics. This appears to be a fraud and not just accounting mistakes. By 2003, the time of the case, Enron, WorldCom and few others had already identified the need of business ethics and corporate governance.Royal Ahold series of events happened mainly due to greed and unethical behaviour but what really underlies is the objective setting, growth strategy and, rewards recognition criteria set by management. The case also presents issues of cost accounting, in terms of, when to apply the manufacturing rebates. Consolidation of subsidiaries and joint ventures also played a role in this fraud. It also shows bad governance, flaws in external audit, failure of internal audit functions and to som e degree their competency. Leadership strategy: Royal Ahold’s CEO’s strategy of 15% growth year-over-year was very aggressive.The reward and recognition structure around the sales number was improper as it led management of all subsidiaries and other business units to increase the revenue and meet the targets. CEO kept communicating to board and shareholders the expectation around the sales strategy and likelihood of meeting these targets. Consequently, it created a culture whereby senior management were under pressure to meet the sales objective. The senior management and head of subsidiaries must have felt that missing the sales targets is not even an option. Accounting Fraud: The case presents few big issues of accounting.Firstly, the issue is of the incorrect accounting treatment of manufacturing rebates and promotional allowances. My opinion is that rebates cannot decrease the cost of goods unless there is a certainty of getting the rebates. If the rebates are unc ertain they cannot decrease the cost of goods incorrectly. From the case, it appears that management ordered more quantity of goods then they could have sold. They booked the rebates at time of goods received and decrease the cost of goods prematurely. (Assumption: It is not very clear from the case, if these rebates were booked as income or adjusted against the cost of goods i. . decrease in cost of item. I have assumed that Royal Ahold accountants decreased the costs (prematurely as per above paragraph). If these were booked as income, then it is even a bigger fraud and not an accounting error) Second accounting fraud problem is the accountants preparation of Royal Ahold’s parent company financial statements. They consolidated the financial statements including some of the joint ventures when Royal didn’t even had control over them. Royal Ahold did not own more than 50% of these Joint Ventures and did not have the control of the decision making.They created fraudulen t paper work to show they had control on these join venture companies. This is a pure fraud as they created agreements to satisfy auditors and try to hide the real facts. Audit: Both external auditors and internal auditors (and audit committee) failed to detect any of the accounting issues. It could have been missed as accounting standards in many countries is different. External auditors, even though they may all be of Deloite, of one country only audits that country statements, so they may not be familiar what might be happening in other parts of the company.However, the Royal Ahold parent company auditors are responsible to have an oversight of companywide audit and should be held responsible for over -looking these fraudulent transactions. Internal audit and board’s audit committee failed to detect any of the misrepresentation either. On top of that in Netherlands there were two boards (Governing Board and Supervisory Board) and both boards weren’t able to detect o r raise red flag on any of these problems and misrepresentations. Management having two sets of paper work with JV (Joint Ventures) without coming under the investigation shows incompetency of audit functions.Governance / Audit Structure The way the governance and audit structure was laid out at Royal Ahold, there were five different committees and entities were responsible to review accounting and financial controls and practices that could have asked questions and raise concerns (red flags). They were: The governance board, supervisory board, the audit committee, internal audit department and the external auditors. Each should have independently reviewed management controls and financial statements and raise concerns and issues. Raising Red FlagsIn my opinion, the governance structure and audit committees and external auditors were sufficient enough to handle or uncover such fraudulent activities had they been critical, created the right controls, empowered the internal auditors a nd obviously asked the right questions while reviewing the financial statements and other management documentation. As part of board, I would have asked questions following questions, or have acted when seen abnormalities. This would have helped me in identifying issues, concerns and in raising red flags on the Royal Ahold 1999-2001 financial statements.Also some of them are related to mid 90’s management attitude and strategy. Strategy and Growth Approach: The target of meeting 15% year-over-year in sales, especially in US in 2000-01 when economy was in recession should have alarmed the board and internal auditors. They should have investigated how the sales targets are being achieved. It is not easy to meet 15% sales in US food industries under this economic climate. This may have led the management behaviour in meeting the targets.As board member, I would have asked CEO to explain the strategy of rewards and recognition, mainly on top line bonus as it is a wrong choice. (I have personally worked at Compaq during 1999-2000 and have seen the issue of top line bonus and commission on sales. This led to Compaq’s continued crises and eventually it was bought by HP in 2003). I would tried to influence the board and hence the CEO to consider a more comprehensive rewards strategy. From my experience bonus strategy plays a big role in company culture. The other important factor that develops the management attitude is what CEO likes to hear.It seems Royal Ahold’s CEO, Cees van der Hooven, wanted to hear from all his subsidiaries and Joint Ventures that sales targets are being met every quarter. I would have influence the management style and company culture to be protected by changing (or diluting) this approach. CEO’s attitude and leadership style was one of the leading cause of Royal Ahold demise. His aggressive acquisition approach would have resulted in integration issues within the company. As board member, I would have asked the man agement plans on integration and how culture of the organization would not be negatively impacted.I would have created the board HR committee to influence management not to allow the negative impacts on the organization culture, integration within the organization, rewards and recognition be such that it would not have allowed the culture to deteriorate. The cultural issues, integration issues and above all greed among the management team members was uncontrolled in Royal Ahold’s accounting scandal. The growing number of acquisitions was extremely risky initiative; the corporate strategy was carrying high risks at all operational levels including controls, integration that may have led to frauds.Also, this had potential to be a reputation risk as well. In my opinion, board should not have approved such an aggressive corporate growth strategy. Consolidated Statements Although Royal Ahold ownership is less than 50% in some Join venture companies, they showed controlling interes ts in some companies. To me an agreement paper presented by the management is not sufficient. I would have asked the significance of Royal Ahold’s control and ask management which areas of Joint Venture management we have been making decisions on.If we are making decisions, even though we don’t own more than 50%, what are the risks associated with these decisions. As a board member, I would have understood how Royal Ahold has influenced the Joint Venture management. I would have also asked audit committee to understand the management structure of Joint Ventures. Taking a step further, assuming that 20% share would have given Royal Ahold right to appoint a board member on Joint Venture’s Board, I would have understood from the Joint Venture board member (through Royal Ahold appointed director) how the joint ventures decision making process really works.By asking such questions and efforts in trying to understand from the board and management of Joint ventures how the organization is actually structured and working. If Royal Ahold does not have a controlling authority on the acquired company, the company financial statements cannot be consolidated. Royal’s accounting practice o f consolidation will first bump up the revenue numbers. This was purposely done to beef up the revenue figures. This may have resulted bigger bonus for the senior management. Also, the balance sheet would be more attractive to the shareholders (and potential shareholders). To explain this here is simple illustration:Parent Current Assets Assets Total Assets Current Liabilities Liabilit ies Total Liabilities Shareholder's Equity Debt to Equity Ratio Subsidiary Consolidated 3 7 10 1 3 4 4 10 14 4 1 5 3 7 0. 5 1. 5 3. 5 8. 5 3 2. 5 5. 5 2. 3 0. 6 1. 5 As illustrated in the hypothetical example above example, by consolidat ion the debt looks more attractive then it would have looked otherwise in the parent company. The debt to equity shows debt-to-equity of ($1. 5: $1) when consolidated, and ($2. 3:$1) when not consolidated. Similarly, other financial ratios would have looked good with consolidation of financial statements.The consolidation resulted in better financial statements; hence Royal Ahold used this approach. In actual, this should not have used consolidated method. As per the accounting text, Parent when owns an investee company’s 20%-50% should use the equity method of accounting. The equity method would have mainly impacted the earnings on the Income statements. The net income, however, would result the same earnings without changing the revenue numbers. On the balance sheet side, the equity method would only show true â€Å"Assets† number, as per the investments made in the JV by Royal Ahold. The financial ratios (e. . debt to equity or quick ratio etc. ) will not be as appealing as it started to sound with consolidated statement. Risk Controls: As board member, I would have influenced the entire board not to approve the corporate strategy as a budget was too aggressive and unrealistic. As pointed out above, realistic targets are extremely important. If strategy is too aggressive and corporate culture is to share good news with the CEO the unrealistic budgets targets may lead to malpractice and improper (fraudulent) activities. In my opinion it is supervisory board obligation to approve only realistic targets.The corporate strategy in the growth years of mid ‘90s was too aggressive. This has done part of the damage in the culture and mind-set of the senior management that 15% growth is not unrealistic and has created an attitude to meet these targets in any way possible. This encouraged the wrong doings and possible frauds that started to take place in 1999-2001. Although it is not very clear from the case, were there any wrong doing (or activities) in 199798, but in the hind-sight, it appears that some of the issues must have started or existed in that time as well.The board and senior m anagement should actively work on identifying risks to the organization and work on strategies that mitigates the risks. A key here is to have a formal risk assessment process on an annual basis. The assessment is under supervision of the board and results are reviewed by the board. Inventory 2001 balance sheet shows 20% rise in inventory, I would have raises some concerns that might have uncovered the management improper decision to order such high quantity of stocks to get the manufacturing rebates. Accounts ReceivableIn 2001, accounts receivable increased by Euros 605M i. e. 21. 2%. I would have asked questions around the assumptions and likelihood receiving the Account Receivable. More importantly, who owes this receivable to Royal Ahold. This may have been due to the manufacturing rebates included in the accounts receivable. If so, it would have led to the whole issue of management aggressive behaviour on ordering stocks to get rebates. It might have opened up the entire incorr ect accounting treatment of manufacturing allowances and rebates. General ReserveRoyal Ahold is showing consistently on their balance sheet a general reserve item that is over 5 to 6 Billion euros (approx). This appears to be high, I would have asked on what assumptions these provisions are made. It might have uncovered some of the assumptions that are being made by management. This general reserve is in addition to the 1. 5B euros in other provisions. This is should have been a red flag. Other Recommended Preventive Measures Besides the concerns and red flags mentioned above, I would have raised based on what I would have seen.I would have also taken following measures to prevent this from happening. Incentive (Bonus) Structure: The bonus structure cannot solely be based on financial goals. The bonus structure has to base on non-financial goals as well. Within financial goals all aspects to kept in mind when designing the appropriate incentive program. The increase in working capit al (inventory, receivables, payables etc. ) is kept at minimum or in line with the net income. The increase or decrease in working capital beyond the realistic proportion to earnings should be discouraged through the incentive program as well.Audit Committee Structure: The case presents the audit committee and internal audit department weaknesses and signs of some of their inefficient processes and competency issues. Besides reviewing the audit committee performance, monitoring and control issues were also been found. I would have influence the audit committee to have a metrics of internal audit department. This may have encouraged more objectivity of audit functions and may have aligned management controls to the overall governance issues. It is the responsibility of audit committee that internal and external auditors have an open communication.Besides audit of the current financial statements, and review of controls and structures, the auditors must identify areas of improvement i n controls and work on action plan in improving the organization controls and monitoring process. HR Committee As mentioned above, I would have asked board to create HR committee that takes an active role in setting the controls in the organization. The committee should take an active role in reviewing the annual compensation and objective setting. Committee should have taken an independent review of key hiring decisions and management capability on integration and organization culture.Some key decisions in this area should only made by committee after consulting with the management, audit and board’s general direction. IT System: I would have asked internal audit committee to ensure all IT systems are audited to ensure proper controls are in place. Usually, in fraud IT systems controls could have loop holes or management may have the ability to bypass some of the checks and balances and/ or segregation of duties. Consistency in financial Statements Royal Ahold had companies in four different continents and in many countries.Financial statements presentation and laws across the globe are not consistent. US GAPP, Netherlands GAAP, IFSA and others are not standard across all countries where the Royal Aholds companies are in operation. While the fact makes a challenge for the board, it doesn’t give them an excuse of letting things slip. The board should have worked out with internal and external auditors in creating a minimum corporate standard across the group of companies. It is the flaw in governance and leadership to over-look this fundamental point.