Nursery Rhyme Types - Annotated List With Examples

Essay about Should Marijuana Be Legalized in the United...

The topic of legalizing recreational marijuana in the United States has been a very controversial one. States such as Colorado and Washington have gone on the offensive and have legalized recreational marijuana and have enjoyed the high revenues brought in from cannabis sale. On the other hand other states have kept low profiles because they are wary of the possible negative outcomes of legalizing recreational marijuana and are using the states of Colorado and Washington as guinea pigs to see what their next course of action on this controversial topic should be. This is not only a highly debated topic among politicians, but also by the people. According to a poll conducted by the Pew Research Center, 52% of Americans support the†¦show more content†¦Meanwhile marijuana has not accounted for a single death in the United States. This has led many teenagers to switch over to marijuana and by legalizing it the switch to a safer drug would continue and it would also make it chea per than other illicit drugs. This correlation can be seen by the statistics provided by the NIDA (National Institute of Drug Abuse) 2011 study. About 25% of teens surveyed said they tried marijuana at least once last year, a statistically significant rise of about 4% since 2007. Additionally, 6.6% of 12th graders also admitted to smoking weed daily (Gwynne). The study has also shown historic lows of use of alcohol and cigarettes since 1981.Over the past 20 years, from 1991 to 2011, the proportion of 8th graders reporting any use of alcohol in the prior 30 days has fallen by about half (from 25% to 13%), among 10th graders by more than one third (from 43% to 27%), and among 12th graders by about one fourth (from 54% to 40%), (Gwynne). As teenagers will always continue to experiment with illegal substances, its best we influence them with the safest drug, marijuana. This change is already happening as NIDA studies have shown teenager marijuana use at historic highs and alcohol and ci garette use at historic lows, and will continue if marijuana is perceived as safe and becomes cheaper withShow MoreRelatedEssay about Marijuana Should Be Legalized in the United States1288 Words   |  6 PagesThere have been zero deaths in America directly contributed to marijuana use, yet there are an estimated 20,000 deaths in America due to alcohol. One of these substances is legal and the other one isn’t. If you were to guess which one was legal based off this fact you would most likely choose marijuana, but you would be wrong. Marijuana is not only illegal in America, but it is classified as a schedule 1 drug meaning it is in the same category as heroin, LSD, and ecstasy. Cocaine and meth are knownRead MoreMarijuana Should Not Be Beneficial For Medical Purposes1080 Words   |  5 PagesMarijuana has proven to be beneficial for medical purposes. It has therapeutic effects that will ultimately allow patients with adverse health conditions to improve their quality of lif e. Legalizing marijuana can also improve the state of the United States’ economy through taxation and creation of job opportunities. Additionally, it can reduce the crime rate in the United States and save the United States tons of money. Contrarily, marijuana should not be legalized for recreational usage. ExtensiveRead MoreEssay on Legalization of Marijuana, Cocaine, and Prescription Pills1713 Words   |  7 Pages In the United States, there are many drugs that are outlawed due to their supposed harmful and dangerous effects on humans. Some of these drugs include marijuana, cocaine, heroin, and prescription pills that are abused by people to whom they are not prescribed. Recent movements have called for the legalization of all of these drugs. Although it appears that legalization of all drugs on the market seems like a valid movement, in reality, all hard drugs such as cocaine and prescription pills shouldRead MoreShould Marijuana Be Legalized?1456 Words   |  6 Pages use of marijuana is illegal in over half of the United States, but it is still the third most popular recreational drug in the United States. The debate for this drug to be legal has been going on for many years; some states have legalized the drug for medical use, and some for recreational use as well. Other states seem to disagree; they are not in favor of making the drug legal for medical use or recreational use. It has been proven that marijuana has a positive impact on society. Marijuana shouldRead MoreHow Can Legalize Marijuana Help The United States Economically And Medically?1033 Words   |  5 Pagescan legalizing marijuana help the United States economically and medically? The United States has, in some states, legalized the use of marijuana. Studies done have shown that it helps the state economies grow, and has given the states millions of dollars in tax revenue. So imagine the money that would be saved if marijuana were legalized in the whole country. The United States would benefit from a stronger economy, increased jobs, reduced prison costs, lower medicinal marijuana prices, and theRead MoreShould Marijuana Be Legalized?1231 Words   |  5 Pagesshows the positive benefits of marijuana, it remains illegal under federal law. In recent years, numerous states have defied federal law and legalized marijuana for both recreational and medicinal use. Arizona has legalized marijuana for medical use, but it still remains illegal to use recreationally. This is absurd, as the evidence gathered over the last few decades strongly supports the notion that it is safer than alcohol, a widely available substance. Marijuana being listed as a Schedule I drugRea d MoreJail Time For A Fair Crime?1295 Words   |  6 PagesTime for a Fair Crime? Pot, weed, dope, Mary Jane are some of the few names that the infamous drug, marijuana is known by. Marijuana has been smoked for many years now. This drug has gotten so popular amongst high schoolers and college students. Even the President of the United States has smoked pot once in his life. This drug’s popularity has increased over the years that some states have even legalized the drug, due to it being so popular. However, with the use of such an illegal drug come consequencesRead MoreEssay on Legalizing Medical Marijuana1254 Words   |  6 PagesShould medical marijuana be legal across the United States? Imagine a world where individuals who have chronic pain did not have to suffer anymore. Envision a cure for cancer, a disease many Americans are killed by daily. Picture people with severe, violent mood disorders being treated. Most people think the answers to these problems are simple and could be solved by over medicating patients. Today, there are twenty states in A merica who have legalized medical marijuana for specific health and medicalRead MoreShould Marijuana Be Legalized?997 Words   |  4 PagesLegalize It: The Benefits of Legalizing Marijuana Should marijuana be legalized? Many Americans have been asked this question or have heard some type of news about the issue. Marijuana is commonly known as cannabis which refers to the dried up hemp plant cannabis sativa, even though marijuana is a plant and has no chemical additives it has been a tropic of controversy for many years but nowadays it is in the spotlight more than ever. For centuries, marijuana has been used by people throughout theRead MoreThe Battle Of Legalizing Marijuana1289 Words   |  6 Pages4/20/17 The Battle to Legalize Marijuana in the United States The United States is splitting up into two sides with the date of 4/20 coming closer with one wanting the legalization of the plant substance and the other opposing it. According to the United Nations, 158.8 million people around the world use marijuana—more than 3.8% of the planet’s population. Marijuana was legalized on the 20th of April in Colorado in 2014. It has been legalized in various other states such as: Alaska, California, Colorado

Renaissance Art And Culture Essay Paper Example For Students

Renaissance Art And Culture Essay Paper The word Renaissance is a French word that means Re-birth. Renaissance was a cultural movement that covered the period around from the 14th to the 17th century. Renaissance began in Italy in the Late Middle Ages and later spread to the rest of Europe. As a cultural movement, it covered innovative opening of Latin and vernacular literatures. In politics, the Renaissance contributed the development of the treaties of diplomacy, and in science an increased belief on observation. Although the Renaissance saw revolutions in many intellectual activities, as well as social and political confusion, it is perhaps best known for its artistic developments. Leonardo dad Vinci and Michelangelo were inspired by the term Renaissance man. Renaissance influence was felt in literature, philosophy, art, music, politics, science, religion, and other aspects of intellectual study. Renaissance scholars used the humanist method in study, and searched for realism and human emotion in art. The civilizations of Greece and Rome were rediscovered, inspiring an interest in Classical learning which challenged medieval beliefs and ideas. The population was becoming wealthier which led to an increase in trade and travel and the spread of new ideas. The rise in prosperity also generated an interest in education, supported the flourishing of the arts and promoted scientific discoveries and new inventions. Perhaps the most important of these was the printing press, which allowed the distribution of information to a much wider audience than ever before, further increasing the demand for more knowledgeRenaissance was much more than a rebirth of classical art. It was a rejection of the middle Ages, which were Just ending. During medieval times, the arts were concerned mainly with religion, with the life of the spirit, with the hereafter. Little importance was given to life on earth except as a preparation for the next world. But as the 1 5th century began, Italians were turning their attention to the world about them. People started to think more about nonstructural, or nonreligious, matters. They began placing faith in their own qualities and their own importance. Discipline, unquestioning faith, obedience to authoritythese medieval benefits were o longer blindly accepted. People asked questions and wanted to find their own answers. Artists were among the first affected by the new spirit of humanism. In their work they began to focus on human life on earth. ITALIAN RENAISSANCE ART The Italian Renaissance was one of the most productive periods in the history of art, with large numbers of outstanding masters to be found in many centers and in all the major fields painting, sculpture, and architecture. In Florence, in the first half of the fifteenth century, there were great innovators in all these fields, whose work raked a beginning off new era in the history of art. The idea of artistic genius became popular; Michelangelo was called divine because of the greatness of his creative powers. In the Renaissance, art and science were closely connected. Both the artist and the scientist strove for the mastery of the physical world, and the art of painting profited by two fields of study that may be called scientific: anatomy, which made possible a more accurate representation of the human body, and mathematical perspective. Humanistic education, based on ethics and the liberal arts, was pushed s a way to create experienced citizens who could actively participate in the political process. Humanists celebrated the mind, beauty, power, and enormous potential of human beings. They believed that people were able to experience God directly and should have a personal, emotional relationship to their faith. God had made the world but humans were able to share in his glory by becoming creators themselves. INFLUENCE ON PAINTING The painting in France was known as Florentine painting. The techniques favored by the Florentine were tempera and fresco. The Tempera Painting: In tempera painting a dry surface was used. A wooden panel was grounded with several coats of plaster in glue, and the work was then copied from a drawing.

This Way For The Gas Ladies And free essay sample

Gentleman-A Reflection On The Book By Thadeus Borowitz Essay, Research Paper ? Between two throw-ins in a association football game, right behind my dorsum, three 1000 people had been put to death. ? ( page 84 ) Can you conceive of? In a clip period of likely 10 proceedingss three thousand people were viciously killed in a gas chamber. This figure is a infinitesimal figure compared to the 1000000s and 1000000s of people that were killed during this atrocious clip period. In Tadeusz Borowski? s book This manner for the Gas, Ladies and Gentlemen, he portrays the atrocious mass slayings, the competiveness, and the fright that these people experienced. How could people that were non Nazi? s go on killing? Why did they non revolt? The reply to these inquiries is fear. ? The Rottenfuhrer raised his manus and slammed him across the face with all his strength. ? ( page 66 ) This adult male was punished because he did non stand at attending and take his chapeaus off while turn toing an officer. We will write a custom essay sample on This Way For The Gas Ladies And or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There were people that had lost all hope. These people were known as? Muslims? throughout the concentration cantonments. These persons had been scarred so severely by what they had seen that they fundamentally became veggies. They walked around the cantonments with their caputs down, waiting for their bend to travel to the gas Chamberss. They had no will to populate. The people that would be the most likely to revolt where the soldiers. These were captives that merely had a little more fortune. These people were the 1s that were normally non-Jews that got put in the prisons for something that the Nazi? s felt was incorrect. The lone benefits that these soldiers had were they had a better opportunity of acquiring staff of life and a better opportunity of lasting. ? In the corners amid human body waste and abandonded wrist-watches prevarication squashed, trampled babies, naked small monsters with tremendous caputs and bloated abdomens. We carry them out like poulets keeping several in each hand. ? ( page 39 ) This would be adequate to do any individual fall apart. However, populating in fright drove them to be strong willed persons. It was their desire to populate that besides maintain these work forces traveling. These soldiers experienced this fright foremost manus. They are the 1s that handled the 1000000s of cadavers. They watched with quiet shrieks as their friends and household walked to their decease. They were the 1s that interacted with the S.S. officers. These officers instilled in their caputs merely how fearful they should be. Stating them about how they should cover with Jews whom are misbaving and what could go on to them if they do non censure the Jews. These people had dry power. Power over the captives but non over themselves. This was an implicit in fright that led them to go competitory among one another. They would steal from each other to affect their equals. They would contend over the possesions of the people whom were gassed to see who could acquire the best silk shirt or brace of places. The competitvness within the cantonments was enourmous. The officers were ever seeking to out-do one another. ? And it is besides true that in Poznan I personally hanged my other boy, and non by the weaponries, but by the cervix. He stole bread. ? ( page 54 ) This shows competiveness in a different manner. In a manner it shows a unusual trueness to the Nazi? s even though this adult male was a captive. In this I see that this adult male was on a power high, by seeking to move like a Nazi to demo that he was strong and heartless. The manner in which these captives dealt with their life experiences was incredible. They saw 1000000s of guiltless citizens that were imprisoned and abused. They were decieved that it would shortly be over and they would decease if they did non act. Millions of other citizens were killed for no ground at all except for the fact that they were Jewish. To revolt was unhoped of because of the fright of what could perchance go on to them. These work forces and adult females that did last developed a strong will that helped to drive them on. ? Julek besides writes about your female parent, that she prays for us and trusts that we shall return and that we will ever be together? ? ( page 138 ) That? will? could hold been that they knew that this horror would non last everlastingly and they would run into with their loved 1s once more to populate a happy life. This? will? could besides intend that they felt their narratives needed to be heard in hopes that slayers would be punished every bit severely as they were. To last a life full of ill competiveness, ceaseless fright, and the loss of loved 1s is a immense achievement.

Invention that has influenced Modern Society free essay sample

Thanks! Choose one invention or discovery that has significantly influenced modern society. Show either the positive and/or negative Influence of this invention or discovery. Our world has experienced many changes within the last century, and one of the ost influential changes Is the Invention of the cellphone. The cellphone has completely changed the way we communicate, as well as the speed, convenience, and quality of our communication. The cell phone has made communication more convenient than ever before. If we find ourselves in a bind. like maybe our car breaks down. we can simply pick up our cell and call a friend or tow truck. If were on the road. away from a telephone directory, we can call the operator and they can connect us to whoever we want. Along with Improving the convenience of our communication, cell phones have made ommunication move taster and taster. I can call you tell you something, and you can call a friend, and that friend can call another friend all within an incredibly small time frame. We will write a custom essay sample on Invention that has influenced Modern Society or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page News that would have once taken several hours (or days) to travel, now travels within a matter of minutes Because news travels so fast, the result is that everyone Is so much more connected than they were In the past. Cells phones have created a network of human beings, and that network Is a living and vibrant thing. In the past, networks of people were imited, because it took lots of time and effort to spread news. Now, because of the speed and ease of communication, networks are allowed to grow much larger and complex. These three improvements in communication (convenience, speed, and greater Of2 communication. I believe that because communication is so easy nowadays, people take less time to think about what theyre saying. An accurately conveyed message is less valuable, because people take communication for granted. People think that if a mistake is made, it can quickly be fixed with another phone call. This is inefficient! You should always strive to communicated clearly and accurately the very FIRST time. Just because its relatively easy to make another call and fix a miscommunication, doesnt mean its acceptable to do that! Modern society will never be the same as it once was. The invention of the cellphone has changed society by giving the human race the amazing power of communication. We must recognize this power, and the responsibilities that come with it. Indeed, the cell phone is an great invention that has changed the convenience, speed, and efficiency of our modern day communication

Free Essays on Organization Theory And Design

Organization Theory and Design What is an "Organization†? Basically, an organization is a group of people intentionally organized to accomplish an overall, common goal or set of goals. Business organizations can range in size from two people to tens of thousands. Members of the organization often have some image in their minds about how the organization should be working, how it should appear when things are going well. An organization operates according to an overall purpose, or mission. Values All organizations operate according to overall values, or priorities in the nature of how they carry out their activities. These values are the personality, or culture, of the organization. Strategic Goals Organizations members often work to achieve several overall accomplishments, or goals, as they work toward their mission. Strategies Organizations usually follow several overall general approaches to reach their goals. Organization as a System It helps to think of organizations is systems. Simply put, a system is an organized collection of parts that are highly integrated in order to accomplish an overall goal. The system has various inputs which are processed to produce certain outputs that together, accomplish the overall goal desired by the organization. There is ongoing feedback among these various parts to ensure they remain aligned to accomplish the overall goal of the organization. There are several classes of systems, ranging from very simple frameworks all the way to social systems, which are the most complex. Organizations are, of course, social systems. Systems have inputs, processes, outputs and outcomes. To explain, inputs to the system include resources such as raw materials, money, technologies and people. These inputs go through a process where they're aligned, moved along and carefully coordinated, ultimately to achieve the goals set for the system. Outputs are tangible results produced b... Free Essays on Organization Theory And Design Free Essays on Organization Theory And Design Organization Theory and Design What is an "Organization†? Basically, an organization is a group of people intentionally organized to accomplish an overall, common goal or set of goals. Business organizations can range in size from two people to tens of thousands. Members of the organization often have some image in their minds about how the organization should be working, how it should appear when things are going well. An organization operates according to an overall purpose, or mission. Values All organizations operate according to overall values, or priorities in the nature of how they carry out their activities. These values are the personality, or culture, of the organization. Strategic Goals Organizations members often work to achieve several overall accomplishments, or goals, as they work toward their mission. Strategies Organizations usually follow several overall general approaches to reach their goals. Organization as a System It helps to think of organizations is systems. Simply put, a system is an organized collection of parts that are highly integrated in order to accomplish an overall goal. The system has various inputs which are processed to produce certain outputs that together, accomplish the overall goal desired by the organization. There is ongoing feedback among these various parts to ensure they remain aligned to accomplish the overall goal of the organization. There are several classes of systems, ranging from very simple frameworks all the way to social systems, which are the most complex. Organizations are, of course, social systems. Systems have inputs, processes, outputs and outcomes. To explain, inputs to the system include resources such as raw materials, money, technologies and people. These inputs go through a process where they're aligned, moved along and carefully coordinated, ultimately to achieve the goals set for the system. Outputs are tangible results produced b...

Law Enforcement and E-Government Transnational Issues Research Paper

Law Enforcement and E-Government Transnational Issues - Research Paper Example Authorization, nonrepudiation, and authentication constitute tools for enforcing confidentiality, availability, and integrity that system developers could employ in sustaining system security (Howard et al., 2010). This research paper discusses cybersecurity laws, regulations, and legal concepts applicable to managerial decision making concerning industry, transnational crime, and government. A. Government intervention in cybersecurity Sociopolitical based arguments for or against government involvement Given the increased global reliance on communication and information technologies along with the associated threats accruing from the reliance, the internet creates new opportunities for e-government’s public sector to better serve the public and improve efficiency. Hence, the need for government intervention towards the convergence of connectivity, globalization, and relocation of public sector tasks online. Issues that continue to challenge and thus calling for the United Sta tes’ government cybersecurity intervention include the growing integration of mobile devices technology into perilous information infrastructure. In addition, the uncertainties of cyber-attack perpetrators’ geographical location in addition to the introduction of new vulnerabilities from increasingly complicated threats to the states’ infrastructure also warrant such intervention. ... Current initiatives addressing United States’ cyber security concerns include the Comprehensive National Cybersecurity Initiative (CNCI), Commission on Cybersecurity for the 44th Presidency and the Obama Administration 60-Day Cyberspace Policy Review. In addition, the Center for Strategic and International Studies (CSIS) also constitutes US initiative to cybersecurity. The CNCI outlines approaches that antedate cyber technologies and threats yet to come as well as establishing strategies, guidelines and policies to secure federal systems. Besides serving as the principal national strategy document, CNCI remains as an action plan for initiatives and programs that need to be addressed both at the strategic and operational level. The initiative’s goal aims at defining the role of cybersecurity in the private industry. Organized by the CSIS, the Commission on Cybersecurity for the 44th Presidency was mandated to provide advice the 44th Presidency Administration on issues re lating to the creation and maintenance of widespread cybersecurity strategies. Among the commission’s proposed policies requiring priority, attention included modernizing legal authorities, regulating cyberspace as well as the reinvention of public-private partnership. Similarly, the Obama Administration 60-Day Cyberspace Policy Review assessed the United States’ organizational structures and policies governing cybersecurity. The Department of Homeland Security (DHS) incorporates the National Cyber Security Centre (NCSC) responsible for coordinating information from all agencies to secure cyber systems and networks, improve situational awareness, and foster collaboration. DHS heads the coordination of cybersecurity for federal government agencies and

Finance for Business Decisions Essay Example | Topics and Well Written Essays - 1750 words

Finance for Business Decisions - Essay Example Figure value depicts the trend of share price of the said bank. Westpac Bank share prices from 2008 to 2013 The figure clearly reveals some certain trends in the share process of this bank. From the figure it can be derived that there has been continuous ups and downs in the share value of this bank; which is quite normal and does not bother investors much. In the seventh month of 2008; the share price was below $20 i.e. $ 18.68; but during the year share value reached to the maximum of $ 25.05 but at the year end the price was somewhere around $ 16.63. The average price of share in this year was $ 20.6505. Moving further the year 2008-09 showed again a mixed trend where the highest value of share was around $ 27.23. However share price figure at the end of year is $ 28.95; showing a decreasing trend followed by an increasing trend. Year by Year Analysis Year by Year Share price of Westpac Bank A simple picture above shows the year by year trend in the share price of Westpac Bank. An d it can be easily derived from the chart that in the year one the price was slightly above than $20 but in the year 2013 the price ended at around $30. There is a significant increase in the price of around $ 10; but again a thorough analysis is required to evaluate the price increase in the shares. However it is an increasing trend and very encouraging for any investor. ... From the organization available the best option for comparison of Westpac Bank can only be Commonwealth Bank of Australia. Many justifications could be presented for this option; for instance both organizations are financial institutions, both of the banks operate in Australia, both of these banks are listed on the same stock markets and both of these banks are subjected to same macro-economic conditions. Commonwealth Bank of Australia Same like Westpac Bank it is essential here to get a pictorial view of the trends of the share prices of Commonwealth Bank of Australia so that a comprehensive comparison could be carried out for both of the banks. Share Prices Trend of Commonwealth Bank of Australia The picture clearly states that the share price trend of the bank is in an increasing trend. The share prices were lowest in the year 2008 at around $21 but then the bank managed either to increase its share price or at least maintain its share prices. There are minor shrinks in the share process but these seem to be quite insignificant. And hence it is right to say that Commonwealth bank of Australia has brilliantly managed to live upto the expectations of its investors. Yearly Trends Same as we did for Westpac Bank it will be useful here too; to have a year by year analysis of the share prices of this bank. The trend can be shown in the picture below. Year by Year Analysis of Share Price of CBA From the picture above it is quite clear that the performance of Commonwealth Bank is quite good since hardly any decreasing trends could be found in this chart. From the previous year share prices have either increased significantly or at least have been static there is as such no decreasing trend here. Most importantly4 the

English Essay Example | Topics and Well Written Essays - 500 words - 20

English - Essay Example It was made out of two sports,  soccer  (association football) and  rugby football, each of which remains a separate sport with its own specific set of rules. The international body governing it is FIFA Federation International de Football Association and it organized the world cup which is very popular in the world. FIFA governs all levels of soccer, including professional games internationally, Olympic competitions and youth leagues. FIFA world cup is the sport’s premier event, it held after every four years pitting national teams from 32 countries against one another. The most popular and major professional league in the world is the National Football League (NFL). However, over the years, several other leagues have been formed in North America and Europe. While soccer league known as MLS (Major League Soccer) have many teams which have fans worldwide and some of the most famous teams are A.C. Milan of Italy, Ajax Amsterdam of The Netherlands, Manchester United of England, Real Madrid of Spain, Boca Juniors of Argentina, Sà £o Paulo of Brazil, and Colo Colo of Chile etc. The common thing between the two games are that it is a game played between two teams, in which players try to score a goal by hitting in opponents goal, by using any part of the body except the hands. So, players have to use their skills of using feet and heads as they kick, dribble, or pass the ball toward the goal or to another player. While the table shows compare and contrast both the

Coliform Bacteria: Occurrence and Antibiotic Susceptibility

Coliform Bacteria: Occurrence and Antibiotic Susceptibility Abstract   Bacteriological contamination of muscles and digestive tract contents of Oreochromis sp. and Labeo sp. reared in a pond supplied with domestic sewage was enumerated followed by determination of resistance of thermotolerent coliforms for antibiotics. Numbers of bacteria in muscles and digestive tract contents of fish reflected their densities in water. Muscles of both the fish species contained high numbers of total coliforms (TC) and fecal coliforms (FC). Escherichia Coli (E.coli) were never recovered from the muscles but from the digestive tract contents of the fish. Ranking of the total and fecal coliform contamination levels showed a decrease in the order digestive tract contents> muscles (p Keywords: Domestic sewage; Fish; Fecal coliforms; Escherichia coli; Water quality; Antibacterial resistance; Public health. Introduction All around the world, people both in rural and urban areas have been using domestic wastes to fertilize fish ponds (Strauss et al. 2000). In the majority of cases, domestic sewages are applied untreated or only partially treated through storage (Strauss 2000). Domestic wastewater, rich in nutrients, used in aquaculture supports the growth of plankton and other microorganisms which are consumed by the fish with little intake of other supplemented feed. Recycling of domestic sewage through aquaculture is an effective form of pollution control, which contributes to cost recovery and provides a source of low cost animal protein production. Domestic sewage transports a variety of human pathogenic microorganisms which may contaminate fish flesh when fish is grown in ponds receiving waste water (Niewolak and Tucholski 2000). Besides, municipal wastewater consists of huge amounts of incompletely metabolized antimicrobial drugs which can lead to the development of antibiotic resistant bacteria as well as resistant plasmids (Wiggins et al. 1999). The prominently affected bacteria are members of enterobacteriaceae and related gram negative rods (Kelch and Lee 1978). One of the important concern of wastewater fisheries is the contamination of fishes by fecal coliforms (Fapohunda, MacMillan, Marshall and Waites 1994). Their presence in fish intended for human consumption may constitute a potential danger not only by causing disease but also because of the possible transfer of antibiotic resistance from aquatic bacteria to human-infecting bacteria from nonaquatic sources (Olayemi, Adedayo and Ojo 1991). Therefore, periodic and c omprehensive sanitary survey of wastewater fishery is required. For years, the group of fecal (also called thermotolerant) coliforms (FC) has been the most widely used as fecal contamination as their excreted load is similar or larger than that of pathogenic organisms, and their survival time in the environment longer than that of excreted bacteria and viruses (Strauss 1997). In the present study, an attempt has been made to determine the bacteriological contamination of muscles and digestive tract contents of Oreochromis sp. and Labeo sp. reared in wastewater fed pond. Resistance to two very common antibiotics for random thermotolerent coliform isolates from muscle and digestive tract contents of both the fish was also determined. Materials and Methods Study Site A sewage fed pond of Bandipur, Rahara, North 24 Parganas, (22 °44N Latitude and 88 °24E Longitude) was taken into consideration for this study and to examine bacterial load of water and fish. Raw sewage was entirely of domestic origin, coming from Titagarh town of North 24 Parganas, West Bengal. Sampling and Dissection Fish samples were caught with a net and were immediately transferred to the laboratory in containers with pond water. They were dissected according to Buras et al. 1987. Muscles and digestive tract contents were isolated and placed in sterile glass vessels. The tissues were weighed under sterile conditions, ground in a mortar and suspended in sodium chloride (NaCl) physiological solution (10 ml of the solution for each 1 g of the muscle or digestive tract content). The suspensions were homogenized using Universal Laboratory Aid Type MPW-309 homogenizer, at 1000 rpm, for 10 minutes. The homogenates were then serially diluted (10-1 to 10-6 for muscles and 10-1 to 10-7 for digestive tract contents) and inoculated into culture media. Time lag from fish collection to the analyses did not exceed 6 hours. Water from sewage-supplied pond was sampled and analysed simultaneously with fish sampling. Samples were collected monthly from July 2009 to September 2009. Microbiological Analyses Total Coliforms Lauryl Tryptose (LT) Broth at 350C for 48 hr was used for three-tube most-probable-number (MPN) presumptive determinations of coliforms (APHA 1998). From all positive presumptive tubes, total coliforms were confirmed by the formation of gas in any amount in the Durham fermentation tubes of brilliant green lactose bile broth (BGLB) for 48 hr at 350C. Fecal Coliforms and E.coli All positive Lauryl Tryptose (LT) MPN tubes to tubes of Escherichia coli (EC) Broth followed by incubation at 44.50C for 48 hr constitute a positive fecal coliform test. The growth from positive EC tubes was then streaked onto Levine Eosin Methylene Blue (EMB) Agar plates and incubated at 35 °C for 18 to 24 h. Colonies from EMB Agar plates typical of E. coli were transferred to Nutrient agar (NA) slants from which GIMViC tests were performed where G-medium is the secondary EC broth, I -medium is Tryptone broth, M- and V-medium is Buffered Glucose broth, and C-medium is Simmons Citrate agar. MPN of E. coli was then computed based on the number of tubes found to contain isolates that produce GIMViC reaction patterns characteristic of E. coli (APHA 2001). Representatives of typical thermotolerent coliform isolates from fish samples were selected randomly by colony morphology on Eosin methylene blue agar and were streaked aseptically several times on freshly prepared nutrient agar plates to obtain pure isolates (Ogbonna, Sokari and Amaku 2008). Nutrient agar plates were then supplemented with ampicillin (50 µg ml-1) and tetracycline (25 µgml-1) and were used to evaluate antibiotic susceptibility patterns of 117 pure isolates (Miranda and Zemelman 2001). 32 isolates from muscles and 24 isolates from digestive tract contents of Oreochromis sp. and 39 strains from muscles and 22 isolates from digestive tract contents of Labeo sp. were subjected to antibiotics sensitivity test. Statistical Analyses Means and standard errors (SE) were calculated. T test was performed between bacterial concentration of muscles and digestive tract contents of both the fish. A significance level of 5% was considered (Zar 2007). Results Bacterial loads in muscles and digestive tract contents of Oreochromis sp. and Labeo sp. were exceptionally high. Total coliforms and fecal coliforms were commonly found in all analysed fish tissues. Escherichia Coli were not found in the muscles of either fish. Additionally, however, thermotolerant Escherichia coli were present in the digestive tract contents of both the fish (Table 2). Bacterial loads in the fish were significantly higher (p Antibiotic resistance pattern Of the 117 thermotolerent coliform isolates examined for antibiotic sensitivity, 82% (96 isolates out of 117) were tetracycline resistant and 65% (76 isolates out of 117) were ampicillin resistant. 58.11% (68 isolates out of 117) of the total isolates were resistant to both antibiotics where as 31% (36 isolates out of 117) were resistant to single antibiotic. From the single antibiotic resistant isolates, 24% were tetracycline resistant and 7% were ampicillin resistant (Figure 1). 56.41% isolates (22 isolates out of 39) from flesh and 22.72% (5 isolates out of 22) from digestive tract contents of Labeo sp. showed resistance to both antibiotics whereas 71.87% isolates from flesh (23 isolates out of 32) and 75% (18 isolates out of 24) from digestive tract contents of Oreochromis sp. showed resistance to both ampicillin and tetracycline (Figure 2). Discussion Comparison of fecal coliform counts of water of Bandipur sewage fed fish pond with WHO (World Health Organization) water quality criteria (WHO 1989) suggests considerable contamination of the first. Bacterial flora of fish reflects the bacteriological quality of the water from where the fish harvested (Geldrich and Clarke 1966). Strong correlation between the bacterial species present in the pond water and the fish regardless of the type of fish were also reported by Buras et al. 1987; Ogbondeminu 1993; Apun, Yusofand and Jugang 1999. Thus, in our study, total coliforms, fecal coliforms and E.coli recovered from muscles and digestive tract contents of Oreochromis sp. and Labeo sp. may reflect bacteriological water quality of the Bandipur sewage fed pond. Fecal coliforms in fish muscles were recovered when values of FC in water were 3.86+3.63105 MPN 100 ml-1 which were much higher than those recommended by WHO (1989) in its health guidelines on wastewater use in aquaculture. Fecal coliforms in fish reflect the level of pollution of their environment, as the normal floras of fish do not include coliforms (Cohen and Shuval 1973). Presence of fecal coliforms indicates the presence of fecal material from warm-blooded animals. However, thermotolerent coliforms include the genera of fecal as well as non fecal origin. E. coli is a species of fecal coliform bacteria that is specific to fecal material from humans and other warm-blooded animals (Bhatia 2008). Environmental Protection Agency (1992) thus recommends E. coli as the best fecal indicator of health risk from water. No detectable penetration of E.coli in muscles of either fish was found at 1.34+0.95104 MPN 100 ml-1 of E.coli concentration in water of sewage fed pond (Table 1). Thus, th e fish flesh qualities at harvest were good on the basis of their E. coli counts. Safety precautions during fish processing are still needed to avoid cross-contamination due to high accumulation of microorganisms in the digestive tract of fish. In this study significantly higher numbers of bacteria (p A wide range of thermotolerent coliforms isolated from sewage fed fish showed resistance to both ampicillin and tetracycline. Multiple anitibiotic resistant faecal coliforms have been observed in wastewater across the world (Gallert et al. 2005). Antibiotic resistance among random bacterial isolates from different organs of fish captured from fecally contaminated water with a full range of resistance (00-100%) to different common antibiotics of therapeutic and prophylactic use among human beings and in various animal farms and fish farms was reported by several authors. (Rhodes et al. 2000; Miranda and Zemelman 2001; Pathak and Gopal 2005). Thus the source of the problem of antibiotic resistance bacteria in wastewater pond of Bandipur was fecally contaminated water. Among thermotolerent coliforms recovered from fish, resistance to ampicillin and tetracycline was found in 65% and 82% of the isolates, respectively. Occurrence of thermotolerent coliforms with high resistance to ampicillin and tetracycline reflect human influence in the environment (Andersen and Sandaa 1994). Domestic sewage enters into the pond environment of the sewage fed farm with huge antibiotics which are used as medicines, as growth promoters or as preventative maintenance and may have established a selective pressure due to a slow degradation of antimicrobials favouring further growth of antibiotic-resistant bacteria (Petersen and Dalsgaard 2003). It may possible that these antibiotic resistant bacteria from wastewater may transfer their antibiotic resistant determinants to indigenous flora of fish, provoking their spread and prevalence in aquatic environment. In the present study bacteria resistant to both ampicillin and tetracycline from digestive tract contents were higher in Oreochromis sp. than in Labeo sp. It may be related to detritus feeding habit of Oreochromis sp. by which it is more exposed to wastes as well as antimicrobials than Labeo sp. which is a column feeder. Similar findings were reported by Miranda and Zemelman (2001) with demersal and pelagic fish. Antibiotic resistant fecal bacteria form domestic sewage may change nutritionally beneficial intestinal microflora with unexpected consequences on fish health. Our study indicates that fish flesh qualities were satisfactory in terms of E.coli counts. In spite of that flesh of both fish showed high numbers of antibiotic resistant thermotolerent coliforms which may include Klebsiella spp., Citrobactor spp. and Enterobacter spp. (non fecal origin) but till have immense ecological and public health implications specially if the resistance is plasmid mediated then there could be a problem associated with the transfer of resistance determinants to human pathogenic bacteria which may enter in human population through fish consumption. According to Walia et al. (2004) antibiotic resistance genes against ampicillin, streptomycin, and tetracycline are known to be transferable to other bacteria. Thus, we can say that Wastewaters and fishes reside there are potent source of antibiotic-resistant bacteria, which in turn may transfer their resistance genes to nonresistant bacteria (Schwartz et al. 2003). Several studies indicate that the environmental conditions in wastewater may enhance the likelihood of gene transfer (Pote et al. 2003). Mach and Grimes (1982) demonstrated the high transfer frequencies of enteric bacteria in a wastewater. Additionally resistant bacteria may pose a risk of therapeutic problems to public health and fish population. So the study demands an elaborate investigation on the members of predominant multidrug resistant bacterial microflora associated with sewage fed fishery along with their plasmids profile as an evidence of conjugal transfer of antibiotic resistance genes in human and animal food chain through fish consumption.

Gene Therapy for Cystic Fibrosis :: Science Diseases Medical Essays

Gene Therapy for Cystic Fibrosis Modern molecular genetics has given hopes and heartaches to thousands of people around the world. These people are looking towards gene therapy for an answer to their questions. To some people such as NIH director Harold Varmus the answer is a better understanding of basic genetic research and to others the answer is a cure, a hope, that their lethal disease will someday be cured. This essay touches on the background of gene therapy for Cystic Fibrosis (CF), current social and ethical issues facing gene therapy for CF, and some thoughts on the importance of this controversial subject. Gene therapy is the application of the technique where the defect-causing "bad" genes are replaced by correct "good" genes. The idea of gene therapy is to treat the disease by correcting the "bad" DNA (Deoxyribonucleic acid) rather than the current me thod of providing drugs, or proteins not produced by the defective gene. Gene therapy addresses the problem first hand by directly working with the genetic information causing the disease. From the book Shaping Genes, Dr. Darryl Macer says "It is like f ixing a hole in the bucket, rather than trying to mop up the leaking water." There are two kinds of gene therapy, somatic cell gene therapy and germline gene therapy. Somatic cell gene therapy is where genes can be put into specific cells and areas of the body which are affected by the disease. All cellular DNA in our body is essentially the same because it was replicated from the same zygote (fertilized egg). Cel ls differentiate into their respective tissues depending upon which part of the total genome is used. Germline gene therapy is where the correct "good" gene is inserted into the germline in place of the defective "bad" gene, and when reproduction occurs the gene will be passed on to the progeny. Inserting the "good" gene into the very early embryo sta ges of development allows for both germline and somatic cells to be corrected. Government has limited the research to only somatic cell gene therapy such as performed in Cystic Fibrosis research. Cystic fibrosis is one of the most common lethal mutations in humans. The autosomal recessive allele is carried by 1/20 Caucasians, 1/400 couples will have children with the disease, and  ¼ children will be afflicted. If untreated, 95% of affected ch ildren will die before age five (Bell, 1996).

Teenage Morality

What is teenage morality? What are the factors that cause teenage morality? Teenage morality is the decrease of moral values of teenagers. These are usually caused by breakdown of families, influence of modern technology and media and also the environment where the teenager belongs. In this research paper, I will discuss that the main reason of less of morality among teenagers is due to breakdown of families. What do you think is the meaning of morality? Morality is the differentiation of actions, intentions or decisions between right or wrong. Thus morality is important to our lives, Morality is first taught at home by our parents when we were still children, but what if are parents are not around? Who will teach us moral values that we needed?. In that case we are having a decrease in the difference between knowing what is right and wrong or good and bad. This is caused by lack of guidance by our parents because of old family structure, marriages become wiped out, not enough time to spend with our families and not going to church. In these days many believed that the weakening of stable marriages is the main reason of moral decline. This is because children learn moral values at their own homes from their parents and thinking that they are the role models. When parents are away from their children, emotionally distant or their parents themselves are immoral then the learning of the moral values of the child is greatly slowed down. -based from http://www. oppapers. com/essays/Moral-DeclIne-In-Society-Is-Due/677931

The Crucible - Witch Trials Essays - Salem Witch Trials, Free Essays

The Crucible - Witch Trials Essays - Salem Witch Trials, Free Essays The Crucible - Witch Trials In The Crucible by Arthur Miller, the madness of the Salem witch trials is explored in great detail. There are many theories as to why the witch trials came about, the most popular of which is the girls' suppressed childhoods. However, there were other factors as well, such as Abigail Williams' affair with John Proctor, the secret grudges that neighbors held against each other, and the physical and economic differences between the citizens of Salem Village. From a historical viewpoint, it is known that young girls in colonial Massachusetts were given little or no freedom to act like children. They were expected to walk straight, arms by their sides, eyes slightly downcast, and their mouths were to be shut unless otherwise asked to speak. It is not surprising that the girls would find this type of lifestyle very constricting. To rebel against it, they played pranks, such as dancing in the woods, listening to slaves' magic stories and pretending that other villagers were bewitching them. The Crucible starts after the girls in the village have been caught dancing in the woods. As one of them falls sick, rumors start to fly that there is witchcraft going on in the woods, and that the sick girl is bewitched. Once the girls talk to each other, they become more and more frightened of being accused as witches, so Abigail starts accusing others of practicing witchcraft. The other girls all join in so that the blame will not be placed on them. In The Crucible, Abigail starts the accusations by saying, "I go back to Jesus; I kiss his hand. I saw Sarah Good with the Devil! I saw Goody Osburn with the Devil! I saw Bridget Bishop with the Devil!" Another girl, Betty, continues the cry with, "I saw George Jacobs with the Devil! I saw Goody Howe with the Devil!" >From here on, the accusations grow and grow until the jails overflow with accused witches. It must have given them an incredible sense of power when the whole town of Salem listened to their words and believed each and every accusation. After all, children were to be seen and not heard in Puritan society, and the newfound attention was probably overwhelming. In Act Three of The Crucible, the girls were called before the judges to defend themselves against the claims that they were only acting. To prove their innocence, Abigail led the other girls in a chilling scene. Abby acted as if Mary Warren sent her spirit up to the rafters and began to talk to the spirit. "Oh Mary, this is a black art to change your shape. No, I cannot, I cannot stop my mouth; it's God's work I do." The other girls all stared at the rafters in horror and began to repeat everything they heard. Finally, the girls' hysterics caused Mary Warren to accuse John Proctor of witchcraft. Once the scam started, it was too late to stop, and the snowballing effect of wild accusations soon resulted in the hanging of many innocents. After the wave of accusations began, grudges began to surface in the community. Small slights were made out to be witchcraft, and bad business deals were blamed on witchery. Two characters in The Crucible, Giles Corey and Thomas Putnam, argue early on about a plot of land. Corey claims that he bought it from Goody Nurse but Putnam says he owns it, and Goody Nurse had no right to sell it. Later, when Putnam's daughter accuses George Jacobs of witchery, Corey claims that Putnam only wants Jacobs' land. Giles says, "If Jacobs hangs for a witch he forfeit up his property - that's law! And there is none but Putnam with the coin to buy so great a piece. This man is killing his neighbors for their land!" Others also had hidden motives for accusing their neighbors. Once the accusations began, everyone had a reason to accuse someone else which is why the hangings got so out of hand. The wave of accusations can be likened to mass hysteria, in which the people involved are so caught up that they start having delusions of neighbors out to do them harm. One of the main

The Misdemeanors of Well-Educated People in Public Office

The Misdemeanors of Well-Educated People in Public Office One of the most important benefits of education is a virtue, a desirable quality of a leader that well-educated Philippine President Benigno Aquino Jr. failed to demonstrate to his people. Hashtag: #NasaanAngPangulo The Cause and Effect of Educated Leader’s Mixed-up Priorities One of the most important benefits of education is a  virtue, a desirable quality of a leader that well-educated Philippine President Benigno Aquino Jr. failed to demonstrate to his people. The Commander-in-Chief of the Philippine armed forces was absent during the welcome honors ceremony for the 42 brave SAF Commandos who were massacred by members of MILF (Moro Islamic Liberation Front) in Maguindanao, a province South of the Philippines. In grief, the families and relatives of these fallen heroes who were in need of their President’s support and encouragement were left alone and crying #NasaanAngPangulo (Where is the president?). HOW IS  HUMAN DIGNITY VALUED IN THE ACADEMIC SPHERE? Many Filipinos were disillusioned by their President’s lack of compassion and openly expressing their sentiments and criticism through Twitter and other social networking websites. These reactions are mainly focused on President Aquino’s misdemeanor as an educated public servant with mixed-up priorities and reluctance of Malacanang Palace staff to answer public inquiries such as #NasaanAngPangulo or the president’s whereabouts. A Filipino social media user criticized and described their President as a student who was absent during final exam but hopeful to pass the class. In essence, the act of supporting and uplifting the spirit of those who lost their loved ones critically test the extent of a leader’s education and virtue. However, President Aquino failed to take the test, as he was somewhere else minding his other priorities and completely confident on the morality of his political decision. A Filipina lawmaker and a known critic of people in government, on the other hand, hinted about Mr. Aquino’s priorities, when she wittingly blamed Mr. Aquino’s disoriented social priorities on car shows. Another concerned Filipino social media user sharply criticized the conduct of well-educated and intelligent Presidential Staff who conspired and concealed the truth. In this user’s opinion, the staff, in the process of concealing the whereabouts of their beloved president made a mockery of their academic achievement along with the virtues learned from school. Education and Public Expectations The above incident is not only illustrative of the alarming consequence of electing a public official with muddled priorities but also the reality of public’s high regard to education and behavioral expectations on educated individuals. It is quite clear from the public reactions and criticisms that most people see education as both providers of knowledge and developer of virtues or socially desirable behaviors among students. This, in reality, is the academic knowledge that most people believed the educated individual has and being applied not only at work or in pursuing a better life but also in appreciating the needs of others, making equitable decisions, and in recognizing the right priorities. THE VALUE OF ACADEMIC DEBATE The question posed by the mournful families of the fallen heroes’ such as #NasaanAngPangulo, was never meant to satisfy their curiosity on his whereabouts but seeking justice and compassion from an elected leader whom they perceived as intelligent, virtuous, and powerful enough to alleviate their sufferings. However, their expectations were wrong, as the facts about the man they want to see and confide with are even more disheartening. It probably formed an enduring memory of people in government that are unappreciative of the 42 policemen’s heroic deeds, numb and unsympathetic of other people’s feelings and needs, incapable of distinguishing genuine priorities, and a President who actually went to a Mitsubishi plant inauguration instead of solemnly welcoming the remains of their loved ones.

Utilizing Export Management Companies Essay Example | Topics and Well Written Essays - 750 words

Utilizing Export Management Companies - Essay Example The purpose of this paper is to analyze five sources of information for new exporters, and explain the definition of some international trade terms as on the globalEDGE website. Exercise 1: Sources of Information for Exporters 1. Export.gov, http://export.gov/ Export.gov is by far the most diverse information source for both new and established exporters. The site has information on how exporters can obtain market research information for a product or industry of interest. The vast information source also helps exporters with the networking and promotion of their products. International trade fairs are incredible ways through which exporters can promote their products. Export.gov provides information on international trade events to help exporters popularize their products in targeted foreign markets. In its relentless effort to be a choice destination for seekers of incredible export information, Export.gov has prepared export readiness questionnaires for new exporters. In addition, the export information source also provides information on the protection of intellectual property rights in international territories. In pursuit of this highly sensitive aspect of globalised trade climates, export.gov provides information on issues such as antipiracy campaigns, process of obtaining international patents, trademarks or copyright, and ways in which exporters can file intellectual property right cases. 2. Directorate of Defense Trade Controls (DDTC), http://www.pmddtc.state.gov/ Before an exporter can venture in export activities, it is vitally important to obtain the necessary legal documentation. Before taking steps to obtain licenses and permits relating to the export of a good to a particular country or territory, it is imperative to confirm which government entity is charged with the role of issuing the relevant documentations. Directorate of Defense Trade Controls (DDTC) fills this vital role. The licensing of many export commodities falls under the DDTC. The DDTC website also provides information on export policies, regulations and embargoes applicable to the country of export. 3. Statistical Yearbook, http://unstats.un.org/unsd/syb/ Market information on product market and economic state of the target market is of vital importance in the export business of any kind. The Statistical Yearbook is a rich information source which is a brainchild of the United Nations (UN). The site has valuable information on a staggering 550 commodities from over 200 countries and territories. The information is mainly about on the economic and social aspects on the countries and territories listed. 4. Deloitte International Tax Source(DITS),http:www.dits.deloitte.com/ The tax implications associated to a particular line of trade in a certain country can determine the viability of the export business venture. Deloitte is one of the top international consultancy and accounting firms in the world. As such, the firm has wealth of information on the tax practi ces in many countries and territories around the globe. The DITS website offers a wealth of information on international tax rates and policies, and provides regular updates on any changes in tax laws. The expansive information source provides information on over 60 countries in the world. The extensive tax information could be of immense importance to many would be and existing exporters. 5. Commercial News USA (CNUSA), http://www.thinkglobal.us/ This is one of the best

Personalized Marketing Essay Example | Topics and Well Written Essays - 1750 words

Personalized Marketing - Essay Example Recent research has confirmed that most firms have several tiers of customers in terms of profitability and that these tiers often have different service expectations and needs. According to Valarie Zeithaml, Roland Rust and Katharine Lemon (2001), it's critical that service firms understand the needs of customers with different profitability tiers and adjust their service levels accordingly. So more and more marketing led organizations are moving towards personalized/customized relationship marketing to know and filfill the actual needs of the customers. This new orientation has its roots in American (Berry, 1982) and Nordic (Gummensson, 1987) concepts. Supporters of this new form of marketing argue that in order to survive in the markets which has become more competitive and more turbulent, organizations must move away from managing transactions and instead focus on building long lasting customer relationships ( Webster,1992). Research by Kevin Gwinner, Dwayne D. Gremler and Mary Jo Bitner (1998) suggests that relationships create value for individual customers through such factors as inspiring greater confidence, offering social benefits and providing special treatment. Piyush Kumar (1999) emphasizes that relationships strengthen in a business to business are dependent largely on the quality of the interactions between individuals at each of the partnering firms. As r elationships strengthen over a period of time, he observes the service provider's personnel often assume the role of outsourced departments and make critical decisions on behalf of their clients. In the process of developing relationship with customers, personalization has been preceded by mass customization. Mass customization emphasized on satisfying a specific segment of the customers from a production perspective (Pine II et al., 1995) whereas personalization specifically depends on satisfying the needs of an individual. So reaching out to an individual customer, knowing the needs of the customer and then providing product or services required is all about personalizing the marketing. In the hyper competitive situation and advent to interest and database about individual customer has equipped companies to customize their product or services according to individual customer. Prior to advent of electronic/internet communication, personalization was available only to selected few for selected product or services at premium prices (Mattilla, 1999). Personalization of marketing has taken place due to emergence of internet technology and providing opportunities to the organization to have one to one relationship with the customer. Riecken (2000) states, personalization is about building meaningful one to one relationship; by understanding the needs of each individual and helping satisfy a goal that efficiently and knowledgeably addresses each individual need in the given context. Personalization of product or services increases the differentiation and helps in positioning of the product or services. Customizing the product or services to the needs of single customer has been facilitated by the modern information technologies. More and more information about customers and their needs of services and products is the basic requirement of personalization. Differe nt methods of data gathering about customers i.e. customers profile give an insight of new

End of geography Assignment Example | Topics and Well Written Essays - 1750 words

End of geography - Assignment Example The disappearance of national barriers that divide the world and the increasing interconnectedness open a wide range of opportunities for the information exchange. In all these processes the language plays one of the most important roles. In this paper, we consider borrowings from English language in the Japanese and also we critically evaluate its impact on society of Japan. In the mosern world the international language is English and in many countries it is considered to be (officially or not) the second language. This phenomenon makes it possible to say that the nations unite in a single society, speaking the same language. Does this mean that we are witnessing "the end of geography"? The aim of this paper is to critically evaluate the proposition that globalization is leading to the end of geography using the example of Japanese language and the English borrowings in it. During the work over this paper we analyze and evaluate that the phenomenon of the ‘end of geography’ is not so vivid and the boundaries between countries are slightly blurred but not completely washed away, so geography remains vital to its study. Ulrich Beck, the research worker who studies globalization, argues that: "Globalization affects mainly the social micro-level, structured on the genesis of certain forms of cultural, socio-cultural systems and the genesis of ethnic and cultural systems." (Beck, 1999) The most successful model developed in relation to globalization, belongs to Japan. Throughout most of its history, Japan has shaped their culture on the basis of borrowing religious doctrines of Buddhism, Confucian ethical and religious system, arts and crafts from China, however, since the Meiji Restoration, the country has become, so to say, westernized very rapidly. The peak of this Westernization of Japan accounts for the years of American military

Improved Management Decision Making Essay Example for Free

Improved Management Decision Making Essay Managers at all levels of a business are required to make decisions constantly. Whether it be at an often low risk operational level, or at high importance strategic level, precise analysis is essential, failure on doing so could end in disaster in businesss unforgiving world. Evidence of this can be seen in the strategic level of Dell management in 2004. A poor decision to enter the market with their DJ.Ditty MP3 player, Dell failed to address any strong marketing campaign along with failure to analyse stronger substitute products concluded in Dell discontinuing the product two years later in 2006. The decision made in the development of the product were likewise poor as rival companies such as Apple and Zens product features far overpowered Dells weak product. (Laubacher 2011). Simple research into Information Systems tells us they are able to display information that can lead us to answer questions we are often queried with. But often management decisions are not just simple rhetorical answers but strategic procedures that will aid the business in specific ways. In this essay I will assess the different methods of how IT based systems through the means of Information systems can aid management decisions or, if they do at all. (C.Lucas 1994)In his book information systems concepts for management, defines an IS as a set of organised procedures, that when executed, provides information to support organisation. The information is a tangible or intangible entity that serves to reduce uncertainty about some state or event. (Oz, Jones and Gowthorpe 2009) Back this definition up stating an IS system is a computer based set of hardware, software and telecommunications components, supported by people and procedures to process data and turn it into useful information. The information system can then be divided up into different subsystems with varying goals that help gear towards the organisations main goal. It is clear that ISs are significant in the day to day operation of a business. The fact that ISs can answer question is indisputable, but the process in which they answer them and the form of answers they give can be debated. Synergy defines the combined resource output exceeding the total output of the same resources if they were employed separately (Oz, Jones and Gowthorpe 2009). This theory can be stretched as far as the four stages of processing that an information system goes through. Input is the first stage of this process which is entered by the human. The next three stages include the processing of the IS system, these include changing and manipulating the data, extracting the information out of the information system and finally storing the information that the IS system has administered. This is a great example of synergy, the IS system calculates the data at a quicker and cheaper cost than if a human were to do it, but the IS system first needs input from an event or scenario from a human, this evidence of synergy. (C.Luckem 2002) Theory on complex event processing relates to this very well. He defines each business action (be this internal with staffing decisions or external with customers through sales) taking several stages of events to reach a final state and in todays technological driven domain ISs play a very Important role in each of these states. He relates to the use of ISs gathering and storing of data, sharing of information and the ability of systems to automate and often control components playing a vital part of CEP. ISs that relate to CEP are systems such as Supply Chain Management, according to (B.Handfield and L.Nichols 1999) Is a set of approaches utilized to efficiently integrate suppliers, manufacturers, warehouses, and stores, so that merchandise is produced (often by computer aided design) and distributed at the right quantities, to the right locations, and at the right time, in order to minimize system wide costs while satisfying service level requirements It is easy to see how this can be related to management decision making, at each stage of a process with the use of SCM managers can stop the process and analyse production rates, therefore using IS systems to make a decision, which In the case of SCM means utilising every process so that wastage is at a minimum and costs remain low throughout production . Luckem further expresses that the use of IS systems in CEP does not function with remotely one source but needs both the Human and IS system to work collectively for any form of process to work accordingly. Although(Bider 2010) argues the reliability of information processed by ISs. He states that human error can often be the cause of incorrect data. This is not uncommon; often as information is filtered through the information map from department to department human error can cause faults. So an argument could be formed that managers can often put great analysis into ISs, but decisions can be made using the wrong output from the system. In relation to the four stages of processing, this output can then be stored incorrectly meaning any future decisions based on this first problem will not aid the answer process as the information will be incorrect. There are other types of systems that can significantly aid decision making DSSs or Decision Support Systems are systems that aid making decisions through the use of built in models. (Turban 1995) Defines it as an interactive, flexible, and adaptable computer-based information system, especially developed for supporting the solution of a non-structured management problem for improved decision making. It utilizes data, provides an easy-to-use interface, and allows for the decision maker’s own insights. DSSs are comprised of three modules data management, model management and dialog management or in profit terms (actual prior, possible sales, possible revenue, and possible profit). Using these modules DSSs helps find an ideal course of action, able to analyse and finally answer questions that are often asked upon humans, What if or How will this action impact revenue are example. DSSs are able to process raw data, and draw comparisons to generate information to aid a business decision. Although (Jensen, B.Lowry and Jeffery 2011) argue that the now more wide spread use of Decision Support Systems due to the increase in technology used in business today should not replace the decision making of a human. They argue that although It is often difficult for people to assess credibility correctly in face-to-face interactions but argue the use of DSSs cannot be used as an absolute decision making process The capability of face-to-face interactions is critical to effective communication and decision making. Their views can be seen as somewhat old fashioned when relating to decision making. Similar to DSSs are Strategic information systems. The root of this system is based upon Michael E. porters Concept of competitive advantage. This concept analyses the strategic steps a business undergoes to gain an advantage over its competitors. According to (E.Porter 1998), SIS works by enhancing opportunities through analysing competitors, recording seller patterns, identifying potential substitute products and finally retrieving information on keeping a healthy share in the businesss market. All of these should aid a business to create a competitive advantage through the means of SISs. The storing of data and analysis of this data is what managers will use to make decisions. In both the DSSs and SISs the analysis will often plan out a possible route in which the business may take to achieve its aims. It is then up to management to take these recommendations on board through adopting the ideas or not. IS used in the hierachary of a business are important to assess, at an operational level Systems used will be Transactional Process systems are Electronic point of sale, both of these systems allow managers to analyse structured data and draw conclusions for themselves, examples of this maybe the management of stock ordering to improve on wastage, or assessing what product sells at an appropriate time. These systems can then be assessed by the tactical level that may use the means of DSSs to assess new pricing strategies to adapt to the operational level through the help of DSSs but on the evidence of data outputted by TPSs or EPOS. The next and final stage will be the use of the systems at a strategic level. Strategic level will use DSSs and Executive information systems (similar to DSSs but often seen as more precise and concentrated form of system) along with unstructured data which occurs through the means of meetings, conversations and emails .Furthermore strategic level generally have access to IS of all subordinates ISs to help make decisions as well as ISs linked together with external commercial services, such as the latest stock prices and general business news are also common. It is clear that ISs aid management decisions, but in context of this it is important to assess the characteristics of the managers, as well of the management styles. For example managers that adopt an autocratic style of management will be less interested in staff well-being which may affect their reaction to support they receive through IS systems, meaning they may adopt any plans a DSS comes up with whether or not it has a negative effect on staff. Democratic style managers may rely heavily on the data produced from systems of their subordinate. When assessing the improvement of decision making through the means of ISs, I feel it is important to assess manager characteristics, it is clear that there are systems that aid the decision making process but as (Bider 2010) stated there can be human error caused through the input of a system which may lead to poor decision making. I feel steady analysis through each stage of the input process will allow data to be used correctly, therefore being pivotal in decision making process and consequently improving them. Bibliography B.HANDFIELD, Robert and L.NICHOLS, Ernest (1999). Introduction to Supply Chain Management. vol.1. 1st ed., Prentice Hall. Business Using IS , BIDER, IIia (2010). Enterprise, Business-Process and Information Systems Modeling. vol.50. 1st ed., Queensland, Springer. 364213050X. C.LUCAS, Henry (1994). Information systems concepts for management. 5 ed., indiana, Mitchell McGraw-Hill. 11. C.LUCKEM, David (2002). The Power of Events: An Introduction to Complex Event Processing in Distributed Enterprise Systems. 1 ed., Addison wesly. 1. E.PORTER, Michael (1998). Competitive advantage: creating and sustaining superior performance : with a new introduction. Havard, Simon and Schuster. JENSEN, Matthew, B.LOWRY, Paul and JEFFERY, Jenkins (2011). Effects of Automated and Participative Decision Support in Computer-Aided Credibility Assessment. Journal of management information syetems, 28 (1), 201-233. LAUBACHER, Robert (2011). Managing Corporate Reputation in the Blogosphere: The Case of Dell Com puter. Corporate Reputation Review, 14 (2), 133-144. OZ, JONES and GOWTHORPE (2009). Finacial and Management Informatoin. vol.2. London, Cengage Learning. TURBAN, Efriam (1995). Decision support, And what they do? In: Decision support and expert systems : management support systems. Englewood cliffs, Prentice Hall, p.576.

Speech :: essays research papers

SMIC is extraordinary in many ways. The only school that comes to my mind that actually has a river running through it! The lunches are controversial. School is a just as much a learning experience for the teachers as apposed to the students, and things getting done three weeks, let alone three months, after promised deadlines are commemorated. All these exclusive factors make SMIC a memorable and (if you don’t mind me saying) quite exquisite. The thing that I love the most about SMIC is that colorful after school life that waits for me every school day after I am dismissed. SMIC has a great number of things to do after school mainly because of the early ending of school. Many schools end at a prolonged 3:55 pm, leaving students who live far from the school with nominal amounts of spare time to do things that they want or need to do, for usually it’s a long bus ride home and another day squandered. However SMIC frees the students an hour earlier than any school in Shanghai, combined with an absence of a long-commute-home, really just paves the way for an awesome afternoon ahead. The possibilities are endless. Activities range from curricular to extracurricular to the absolutely non-curricular. Those of you that are feeling the pressures of college surely feel that upcoming SAT breathing down you neck right? Have no fear. SMIC offers after school SAT prep classes for all that want to get into there dream schools. The SAT classes aren’t the only way you can enhance and improve your knowledge! Teachers are on stand by and because all the teachers in SMIC are just fabulous, are willing to assists you in any troubles you come across in your studies. Teachers will stay for hours on end for you if you have not a clue how to prove the Pythagorim theorem, or if you have a piece from the Iliad that absolutely makes no sense to you. There are lots of clubs and extracurricular after school for the students to get involved in. The community service club is an awesome example of what kind of opportunities SMIC offers its students. The students give back to the society that is desperately in need of these kid’s contributions. Cooking club is out there with the cause. They provide the food and drink to the kids. What would we do with out them? Think about it. Speech :: essays research papers SMIC is extraordinary in many ways. The only school that comes to my mind that actually has a river running through it! The lunches are controversial. School is a just as much a learning experience for the teachers as apposed to the students, and things getting done three weeks, let alone three months, after promised deadlines are commemorated. All these exclusive factors make SMIC a memorable and (if you don’t mind me saying) quite exquisite. The thing that I love the most about SMIC is that colorful after school life that waits for me every school day after I am dismissed. SMIC has a great number of things to do after school mainly because of the early ending of school. Many schools end at a prolonged 3:55 pm, leaving students who live far from the school with nominal amounts of spare time to do things that they want or need to do, for usually it’s a long bus ride home and another day squandered. However SMIC frees the students an hour earlier than any school in Shanghai, combined with an absence of a long-commute-home, really just paves the way for an awesome afternoon ahead. The possibilities are endless. Activities range from curricular to extracurricular to the absolutely non-curricular. Those of you that are feeling the pressures of college surely feel that upcoming SAT breathing down you neck right? Have no fear. SMIC offers after school SAT prep classes for all that want to get into there dream schools. The SAT classes aren’t the only way you can enhance and improve your knowledge! Teachers are on stand by and because all the teachers in SMIC are just fabulous, are willing to assists you in any troubles you come across in your studies. Teachers will stay for hours on end for you if you have not a clue how to prove the Pythagorim theorem, or if you have a piece from the Iliad that absolutely makes no sense to you. There are lots of clubs and extracurricular after school for the students to get involved in. The community service club is an awesome example of what kind of opportunities SMIC offers its students. The students give back to the society that is desperately in need of these kid’s contributions. Cooking club is out there with the cause. They provide the food and drink to the kids. What would we do with out them? Think about it.

Same-Sex Marriages :: social issues

Same-Sex Marriages Same-Sex Marriages (Should it be allowed? Should it involve children?) â€Å"If a man lies with a man as one lies with a woman, both of them have done what is detestable. They must be put to death; their blood will be on their heads.†- Leviticus 20:13. â€Å"Do you not know that the wicked will not inherit the kingdom of God? Do not be deceived: ......homosexual offenders.....will not inherit the kingdom of God.†- 1 Corinthians 6:9-10. â€Å"Do not lie with a man as one lies with a woman; that is detestable.†-Leviticus 18:22. According to the Bible same-sex marriages would be immoral and sinful. Being gay and loving another person is certainly not illegal, but uniting that couple in marriage is not only rejected by most of society but also by Judaism, Christianity and Islam. As a Christian I find same-sex marriages unacceptable, but I know that not all people believe in the Bible and we do have freedom of religion in the US . Courts in Hawaii would not allow same -sex marriages and that is now being looked at as unconstitutional. Not allowing the marriages discriminates against certain groups that are United States citizens and that is unconstitutional. Even though I don’t approve of same-sex marriages, according to our laws there is really no reason why the marriages shouldn’t take place. But I do think there should be limitations. Marriages of the same-sex should not involve children. There is no natural way that two people of the same-sex could possibly have children of their own and should not be given custody of a child or the ability to adopted a child. Governor Wilson, California republican is proposing to ban â€Å"Second-parent adoptions, which in the past have been approved. These regulations would require marital status to be given to the Department of Social Services. I don't believe that gay parents will cause such a child to be gay. But all things being equal, I do believe that child is being deprived of crucial, necessary two-sex ingredients essential in parenting. That it takes a man and a woman to produce that third person is the most basic proof that a child needs both a mommy and a daddy. Children who have parents of the same-sex would be unbearable harassed by other children and considered an outcast. An innocent child put in a situation that would be emotionally stressful for most of their youth-there is no need. Same-Sex Marriages :: social issues Same-Sex Marriages Same-Sex Marriages (Should it be allowed? Should it involve children?) â€Å"If a man lies with a man as one lies with a woman, both of them have done what is detestable. They must be put to death; their blood will be on their heads.†- Leviticus 20:13. â€Å"Do you not know that the wicked will not inherit the kingdom of God? Do not be deceived: ......homosexual offenders.....will not inherit the kingdom of God.†- 1 Corinthians 6:9-10. â€Å"Do not lie with a man as one lies with a woman; that is detestable.†-Leviticus 18:22. According to the Bible same-sex marriages would be immoral and sinful. Being gay and loving another person is certainly not illegal, but uniting that couple in marriage is not only rejected by most of society but also by Judaism, Christianity and Islam. As a Christian I find same-sex marriages unacceptable, but I know that not all people believe in the Bible and we do have freedom of religion in the US . Courts in Hawaii would not allow same -sex marriages and that is now being looked at as unconstitutional. Not allowing the marriages discriminates against certain groups that are United States citizens and that is unconstitutional. Even though I don’t approve of same-sex marriages, according to our laws there is really no reason why the marriages shouldn’t take place. But I do think there should be limitations. Marriages of the same-sex should not involve children. There is no natural way that two people of the same-sex could possibly have children of their own and should not be given custody of a child or the ability to adopted a child. Governor Wilson, California republican is proposing to ban â€Å"Second-parent adoptions, which in the past have been approved. These regulations would require marital status to be given to the Department of Social Services. I don't believe that gay parents will cause such a child to be gay. But all things being equal, I do believe that child is being deprived of crucial, necessary two-sex ingredients essential in parenting. That it takes a man and a woman to produce that third person is the most basic proof that a child needs both a mommy and a daddy. Children who have parents of the same-sex would be unbearable harassed by other children and considered an outcast. An innocent child put in a situation that would be emotionally stressful for most of their youth-there is no need.

Cyp 3.1 Support Children and Young People’s Health and Safety

1. 1 There are many different factors to take into account when planning healthy and safe indoor and outdoor environments and services. The factors to take into account when planning indoor healthy and safe environments and services include: Floor area: The floors should be even and easily cleaned and free of clutter and debris that could cause a trip or fall. All mats etc should have gripper underneath so as not to cause a fall. Lighting and air condition: There should be there should be sufficient lighting and air circulation, for eg: on a hot day windows should be opened. Secure hazards around the area in question: Making sure all hazards in the environment are correctly taken care of for eg: depending on child age plug sockets should have covers and stairs have safety gates, all hazardous products and substances are correctly labelled and stored away from reach, medication locked in a secure location. Emergency planning: Making sure that all escape routes are known and instructions are clear and fire exits are not blocked. That fire extinguishers are all clearly labelled. Telephone numbers are to hand if necessary. The factors to take into account when planning outdoor healthy and safe environments and services include: Gaining consent: Written consent for a child/young person to attend the planned event. Individual needs: Evaluating each individual needs for eg a wheelchair user might have difficulty on sand, deaf and hard of hearing individuals would have difficulty at the cinema. If an individual has incontinence needs. Medication users and nutritional needs also have to be assessed and taken into account. Environmental issues: Take into account the weather, if the weather is due to be hot sun cream, hats and water would need to be taken. On cold wet and windy days coats, waterproof clothing and shoes would need to be taken. Emergency planning: Taking along a first aid kit and emergency numbers of contacts and general practitioner. CYP 3. 1 Support children and young people’s health and safety 1. 2 Health and safety is extremely important in the work place. To be able to monitor and maintain a health and safety programme within the workplace a programme of safety issues and checklist need to be negotiated. The negotiated terms and plans put in place are extremely essential to efficiently monitor and maintain health and safety. For worker to then enforce this programme training must take place. It is during the training process that workers will be made aware of and risks and hazards and encouraged to work safely having been shown the safe practices. This training of the practices of health and safety will encourage and ensure that this programme of safety measures are correctly practiced. To ensure this process the programme will need to be monitored. To make sure that the programme is maintained especially to a high standard regular inspection must take place alongside refresher training and testing. Once all workers have been trained in the practice of health and safety there needs to be encouragement given and regular information or practice updates. Daily handover or pre-shift meetings could be used to give information or weekly meetings. A safety tip board could be used; promotions could be used to encourage workers to practice safe work practices. CYP 3. 1 Support children and young people’s health and safety 3. 3 An example from my own practice of risk management whilst supporting children or young people would be whilst preparing a meal with the individuals. Firstly a check would be made to ensure that the individual is able to participate in the activity. Once this was established checks would be made to ensure that there are no food allergies. Basic Hygienic rules of the kitchen would be used such as, hand washing, preparing the area to be used. Whilst cooking especially whilst using Sharpe instruments such as knives care and attention would be practiced and correct chopping boards used for different foods. All pans being used on the hob would be placed with the handle to the rear of the oven to ensure that they could not be knocked over, and safety measures such as making sure oven gloves were used to handle any hot items such as pan handles and oven trays. To ensure that the food was correctly cooked, recipe cards or books etc would be strictly adhered to. Food would be checked to ensure correctly cooked for eg: using food thermometer. If the food was not to be eaten straight away correct measures would be used to store it, especially in the refrigerator. The kitchen would be cleaned and inspected after the event. CYP 3. 1 Support children and young people’s health and safety 4. 1 Accidents Any accident’s that occur should be logged in the accident book and all details filled in i. e. the person or persons in volved in the accident, any injury to the person involved, where the accident took place and the time the accident took place. Any medical attention if needed should also be logged in the book. It is also essential to contact the parents or guardians of the person or persons involved in the accident to be contacted, as well as your supervisor. Incidents In the case of incidents for example if a child or young person gets lost or runs away you should immediately contact the police. You would need to give a full description of the child or young person and what clothing they were wearing and any medication they may be taking at that time. You would also need to inform their social worker and parents of the incident. Emergencies In the case of an emergency such as a fire you should sound the fire alarm and exit the building by the nearest fire exit and make your way clear of the building and contact the fire emergency services immediately. You should only tackle the fire yourself if you feel competent in doing so. Illness In the event of a child or young person becoming ill you should phone for medical advice making shore u let them know of any medication the child or young person may be taking at that time. Also contact the parents and your supervisor to let them know what is happening and when you get back to your work place record what has happed in the log book. CYP 3. 1 Support children and young people’s health and safety 4. 2 Recordings All recordings of accidents, incidents, signs of illness and other emergencies should be logged in the accident book and your supervisor should be notified. Reporting You should report all accidents, incidents, injuries and signs of illness to your employer and depending on the accident, incident, injury and signs of illness seek the correct medical advice.

Cost of Quality Essays

Cost of Quality Essays Cost of Quality Essay Cost of Quality Essay Chapter: 1 1. Background 1. 1 Background: Many companies that embark on a quality-improvement process have no idea of the potential for savings until they begin to accurately analyze the costs of (non)quality. They may estimate quality costs at about 5 percent of sales, scoff at those who remark that they may be as high as 10 percent, and are astounded when they find the costs at a level of 20 percent (or more) of sales. This number is not as uncommon as it may seem. The main aim of this term paper is to find out what cost of quality is its calcification estimation of optimum level of product’s quality and finally how to prepare a quality cost report. 1. 2 Purpose: The purpose of our report is to understand what cost of quality is how we classify and report cost and how we can achieve the economic conformance level  and finally find out about what Total Quality Management is and how we can achieve that. 1. 3 Objective of the study: The objectives of this study are- To fulfill the partial requirement of the course under the guidance of the coordinator. Find out the importance and benefits of cost of quality What are the types of cost of quality? To find out how to improve in cost of quality. To find out how to distribute cost of quality. How to prepare cost of quality report? Uses and limitation of quality cost information Finally how to minimize cost of quality. 1. 4 Methodology of the study: We are five members in our group. Information used to prepare this paper has been collected from the Secondary source. The secondary sources of information were collected from the internets and the course related books. . 5 Limitation of the study: We encountered some problems in the process of gathering information and data for this study. Like- Lack of information about cost of quality Limitation of time was another factor Chapter: 2 2. Introduction 2. 1 Introduction: The word quality is used more and more often in companies, whether in the food, industrial or services sectors, and the IT sector. In this report, the term company independently refers to any company, organization or association in the public or private sector. In the same way, the term client must be taken generally to mean beneficiary and the term product the provision of a material or immaterial (service) deliverable. Many concepts hide behind the term quality. This report aims to define the main terms and understand the goals and types of implementing a quality cost. 2. 2 Cost of Quality The concept of quality costs is a means to quantify the total cost of quality-related efforts and deficiencies The total costs incurred on quality activities and issues and often split into prevention costs, appraisal costs, internal failure costs and external failure costs. . 3 Importance of Cost of Quality In these difficult times, many businesses have cut production and workforce to control costs. But what about quality? Customers still demand a quality product at a reasonable price. In this sense we can say that in our real life quality cost minimization and in which way quality cost can be improve that is the importance of quality cost. Cost of Qua lity (COQ) can be used to identify the global optimum for a process, and monitor that process progress towards its global optimum. Global optimum is defined as the best possible outcome from all physically possible operating modes. 2. 4 Uses and benefits of Quality cost information: The benefits, which result from the quality management can be divided on three areas: Benefits for worker The definite standard of working, Interchangeable assigned the responsibilities and authorization, Making clear for workers their place in the whole work of organization, The clear qualification of indispensable supplies to the realization of work as well as the bright defining of the expected effects. Benefits for management The support for planning of expenses (the possibility of foreseeing), the organizational changes, restructurization, The easiness in implementation and the confirmation of definite standard of offered services, The growth of credibility of firm for investor, customer, The improvement of the information circulation in a firm, The establishment of the uniform principles of functioning inside the firm. Benefits for surroundings The reliable proof of born expenses, growth of credibility for the local community and owner (of the founder’s organ), The possibility of co-operation and exchange of experiences in the range of the efficient management with similar units – the benchmarking, The strengthener of building the image of the professional firm and friendly for the customer, Raising the attractiveness for potential investors. Chapter: 3 3. Types of Quality cost 3. 1 Types of Quality cost: Quality costs  can be broken down into two broad groups. These two groups are known as- 1. Maintenance of quality 2. Non-Maintenance of quality These two groups also can be broken into two more groups like- Maintenance of quality 1. prevention costs 2. appraisal costs Non-Maintenance of quality 1. internal failure costs 2. External Failure Cost Cost area |Description |Examples | |Costs of control (Costs of |Prevention costs |Costs associated with personnel engaged in |Quality planning | |Maintenance) | |designing, implementing and maintaining the |Statistical process control | | | |quality system. The latter includes auditing the |Investment in quality-related | | | |system. information systems | | | | |Quality training and workforce | | | | |development | | | | |Product-design verification | | | | |Systems development and management | | |Appraisal costs |Costs associated with measuring, evaluating or |Test and inspe ction of purchased | | | |auditing products, components and purchased |materials | | | |materials to assure |Acceptance testing | | | |conformance with quality standards and performance|Inspection | | | |requirements |Testing | | | | |Checking abor | | | | |Setup for test or inspection | | | | |Test and inspection equipment | | | | |Quality audits | | | | |Field testing | |Costs of failure of control |Internal failure |Costs associated with defective |Scrap | |(Costs of Non- Maintenance) |costs |products, components and materials that fail to |Rework | | | |meet quality |Material procurement costs | | | |requirements and cause manufacturing losses | | | |External failure |Costs generated by defective |Complaints in warranty | | |costs |products being shipped to customers. Complaints out of warranty | | | | |Product service | | | | |Product liability | | | | |Product recall | | | | |Loss of reputation | Chapter: 4 4. Quality of conformance 4. 1 Quality of conformance: Quality of conf ormance is the degree to which the design specifications are followed during manufacturing. Again, the greater the degree of conformance, the higher the level of quality of conformance. The quality cost conformance odel provides an example of a constrained optimization approach. In this model the  economic conformance level  (ECL) is obtained where prevention and appraisal costs are equal to external and internal failure costs. Prevention and appraisal costs increase as the level of conformance quality increases. Therefore, the total costs associated with conformance quality will be U-shaped as indicated in the exhibit below. [pic] 4. 2 How to Distribute Quality Costs: A companys total quality cost is likely to be very high unless management gives this area special attention. Experts say that these costs should be more in 2% to 4% range. How a company does reduce its total  quality cost? The answer lies in how the quality costs are distributed A high quality of conformance means that a product is free of defects and a low quality of conformance means that a product has defects. When the quality of conformance is low, total quality cost is high and most of this cost consists of cost of internal and external failure. A low quality of conformance means that a high percentage of units are defective and hence the company must incur high failure costs. However, as a company spends more and more on prevention and appraisal activities, the percentage of defective unit’s drops. This results in lower costs of internal and external failure costs. Thus, a company can reduce its total quality cost by Focusing its efforts on prevention and appraisal. The cost savings from reduced defects usually swamp the costs of the additional prevention and appraisal efforts. Chapter: 5 5. Quality cost report 5. 1 Quality cost report A quality cost report details the prevention costs, appraisal costs, and internal failure cost and external failure cost that arise from companys current level of defective products or services. Companies often construct a quality cost report that provides an estimate of the financial consequences of the companys current level of defects. A simple quality cost report is shown in the following example: Example of Quality Cost Report Ventura Company Quality Cost Report For the Year1 2    |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Year 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   |  Ã‚  Ã‚  Ã‚   Year 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Prevention Cost | | | |Appraisal Costs | | | |Internal Failure Costs | | | |External Failure Costs | | | |Total Quality Cost | | | | |Amount |Percent |Amount |Percent | | |1,000,000 |2. 00% |650,000 |1. 0% | | |1,500,000 |3. 00% |1,200,000 |2. 40% | | |3,000,000 |6. 00% |2,000,000 |4. 00% | | |2,000,000 |4. 00% |5,150,000 |10. 30% | | | | |- | | | |7,500,000 |15. 00% |9,000,000 |18. 0% | | |====== |===== |====== |===== | Prevention cost increased by (1,000,000  Ã¢â‚¬â€œ 650,000) = 350,000 Appraisal cost increased by (1,500,000  Ã¢â‚¬â€œ 1,200,000) = 300,000 Internal Failure cost (3,000,000  Ã¢â‚¬â€œ 2,000,000) = 1,000,000 Total Increase = 1,650,000 External failure cost decreased by = 3,150,000 Net Quality Cost Benefit = 3,150,000  Ã¢â‚¬â€œ 1,650,000 = 1,500,000 Several things should be noted from the data in the quality cost report. First, note that the quality costs are poorly distributed in both years, with most of costs being traceable to either internal or external failure. The external failure costs are particularly high in year 1 in comparison to other costs. Second note that the company increased its spending on prevention and appraisal activities in year 2. As a result, internal failure costs went up in that year (from $2 million in first year to $3 million in year 2), but external failure costs dropped sharply (from $5. 15 million in year 1 to $3 million in year 2). Because of the increase in appraisal activates in year 2, more defects were caught inside the company before they were shipped to the customers. This resulted in more cost for scrap, rework, and so forth, but saved huge amounts in warranty repairs, warranty replacements, and external failure costs. Third, note that as a result of greater emphasis on prevention and appraisal, total quality cost decreased in year 2. As continued emphasis is placed on prevention and appraisal in future years, total quality cost should continue to decrease. That is, future increases in prevention and appraisal costs should be more than offset by decreases in failure costs. Moreover, appraisal costs should also decrease as more effort is placed into prevention. 5. 2 Uses of Quality Cost Information (Report): A quality cost report has several uses. First -Quality cost information helps managers see the financial significance of defects. Managers usually are not aware of the magnitude of their quality costs because these costs cut across departmental lines and are not normally tracked and accumulated by the cost system. Thus, when first presented with a quality cost report, managers often are surprised by the amount of cost attributable to poor quality. Second -Quality cost information helps managers identify the relative importance of the quality problems faced by the firm. For example, the quality cost report may show that scrap is a major quality problem or that the company is incurring huge warranty costs. With this information, managers have a better idea of where to focus efforts. Third- Quality cost information helps managers see whether their quality costs are poorly distributed. In general, quality costs should be distributed more toward prevention and appraisal activities and less toward failures. 5. 3 Limitations of Quality Cost Information (report): Three limitations of quality cost information should be recognized. Simply measuring and reporting quality costs does not solve quality problems. Problems can be solved by taking actions. Results usually lag behind quality improvement programs. Initially quality cost may even increase as quality control systems are designed and installed. Decrease in these costs may not begin to occur until the quality program has been in effect for a year or more. The most important quality costs lost sales arising from customers ill will, is usually omitted from the quality cost report because it is difficult to estimate. Chapter: 6 6. Total Quality Management (TQM) 6. 1 Total Quality Management The concept of  Total Quality Management  (TQM) refers to the implementation of a business plan that is based on a quality procedure that involves all employees. It means the continuous improvement of product and services which bears the following characteristics- It focuses on serving customers Systematic problem solving using team approach It improves productivity be encouraging the use of science in decision making It discourages the counter productive defensive behavior TQM provides tools and techniques for continuous improvement based on facts and analysis and if properly implemented it avoids counterproductive organizational infighting 6. 2 How to minimize Quality cost: One of the basic principles of quality is prevention and continual improvement. This means that quality is a never-ending project whose goal is to spot dysfunction as quickly as possible after it occurs. Thus, quality can be represented by a cycle of corrective and preventative actions called a Deming cycle: [pic] This cycle, represented in the Deming cycle, is called the  PDCA model. PDCA refers to the four following steps: Plan: define the goals to be reached and plan how to implement the actions Do: implement the corrective actions Check: verify that the set goals are achieved Act: depending on the results that occurred in the previous step, take preventative measures. By in this way we can minimize quality cost. Chapter: 7 7. Conclusion . 1 Conclusion: After considering every information and analysis we can come to this conclusion that the every renowned company concern about the quality cost. Because this is very crucial factor to work and more concern about how the quality cost can be minimized and continuing improvement. And the world economy says t hat if we can not provide good quality product here we can’t survive in the present market. For that reason every single matter should be consider to maintain and to provide better quality service by low cost high quality service. Bibliography: Managerial Accounting by Garrison/Noreen/Brewer www. wikipidia. com www. pqa. et/ProdServices/Qtools/COQ. htm www. download-free-pdf. com/cost-of-quality-wikipedia. pdf APPENDIX: Deming cycle: PDCA (plan-do-check-act) is an iterative four-step problem-solving process typically used in business process improvement. It is also known as the Deming circle, Shewart cycle, Deming cycle, Deming wheel, or plan-do-study-act. PDCA was made popular by Dr. W. Edwards Deming, who is considered by many to be the father of modern quality control; however it was always referred to by him as the Shewart cycle. Later in Demings career, he modified PDCA to Plan, Do, Study, Act (PDSA) so as to better describe his recommendations.