The Next Millennium Of Graphic Design Essays - Communication Design

The Next Millennium Of Graphic Design A career in graphic design is perfect for a creative individual who has a sense of design. A graphic designer is one who creates ideas that are expressed in words and/or pictures, and generally solves problems of visual communication, says Paul Rand, a professional designer (23). Employment in this profession is projected to increase 29% by the year 2006, which is the highest of any career according to a study done by the American Institute of the Graphic Arts (3). A graphic designer may work in a variety of places including a large firm or corporation, a specific design agency, a magazine or newspaper, or even in his own home as a freelance designer. There are few specific requirements needed to be involved in graphic design. However, there are similar traits and qualities that most designers generally possess, including training, knowledge of specific elements, using criticism positively, and a keen eye for color and balance. The cost of being a graphic designer must also be factor ed in. Graphic design is a career that offers a creative outlet but can be quite stressful, which is why designers must be cooperative and work well with others. A dexterous designer knows how to use criticism positively. Oftentimes criticism is what makes a piece of art better. Depending on the project, job duties may include designing and preparing layouts, sketching out ideas, arranging the materials needed, or putting together the final image. Since there may be different requirements for each client, a graphic designer (on average) should have the ability to be spontaneous and creative and work well under pressure and stressful in situations. DO NOT be a designer if you stress out easily! says Steve Jones (interview). In many cases a designer has deadlines which may not be negotiated with his clients, and therefore he must work productively. There is also the downside of creating an image that is not accepted by the client; the designer must then discuss what is wrong with it and perha ps start over. Any job becomes creative when the doer cares about doing it right, or doing it better. (Borenstein) Certain clients leave the project completely open-ended and up to the designer, while others have a specific idea in mind. It is important for the designer to remember that he is creating a piece of work for someone else's liking, and it may not be exactly what he would do on his own time. Most clients, however, choose their designers by looking at their portfolios or recognizing other pieces they have created. A client usually hires someone with a style he prefers. Other qualities that a designer must have include the ability to make original designs, knowledge of composition, and attention to detail. Social skills play a major role in the profession. While creating a design may be done independently, the final piece is usually presented by the designer to someone else. It is not likely that advanced math will be used, but basic skills such as adding and subtracting quickly and accurately are necessary. There is also not a lot of physical activity essential to the artist. At the end of a project, your brain will feel like it just ran a marathon. (Anderson) The amount of time it takes to create a piece of graphic art depends on the individual. If he is given a deadline, for instance, the designer will use his time wisely and efficiently to finish the project. A designer often works from his home, which allows them to choose their own hours. An experienced artist is aware of their personal style of creating and finishing a project. Some work well in an office setting, while others work more efficiently at night when it is quiet. Due to the variations in styles and individuals, a graphic designer generally spends around 25-50 hours a week working on projects. Preparing to be a professional graphic designer can vary depending on how much experience is desired by the individual. On average, the minimum amount of education is between two and four years of training in either fine art or design. Many choose to attend a general university to start with and often transfer to a

Cost and Managment Accounting Mcqs Essays

Cost and Managment Accounting Mcqs Essays Cost and Managment Accounting Mcqs Essay Cost and Managment Accounting Mcqs Essay Fixed cost per unit decreases when: a. Production volume increases. b. Production volume decreases. c. Variable cost per unit decreases. d. Variable cost per unit increases. 2). Prime cost + Factory overhead cost is: a. Conversion cost. b. Production cost. c. Total cost. d. None of given option. 3). Find the value of purchases if Raw material consumed Rs. 90,000; Opening and closing stock of raw material is Rs. 50,000 and 30,000 respectively. a. Rs. 10,000 b. Rs. 20,000 c. Rs. 70,000 d. Rs. 1,60,000 4). If Cost of goods sold = Rs. 40,000 GP Margin = 20% of sales Calculate the Gross profit margin. a. Rs. 32,000 b. Rs. 48,000 c. Rs. 8,000 d. Rs. 10,000 5). ______________ method assumes that the goods received most recently in the stores or produced recently are the first ones to be delivered to the requisitioning department. a. FIFO b. Weighted average method c. Most recent price method d. LIFO Fill in the blanks: (5 x 1) 1). Indirect cost that is incurred in producing product or services but which can not traced in full. 2 Sunk cost is the cost that incurred or expended in the past which can not be retrieved. 3). Conversion cost = Direct Labor + FOH 4). If cost of goods sold Rs. 20,000 and Sales Rs. 50,000 then Gross Markup Rate is 150% 5). Under Perpetual system, a complete and continuous record of movement of each inventory item is maintained. 1. Cost of production report is a _________________. a. Financial statement b. Production process report c. Order sheet d. None of given option. 2. There are ___________ parts of cost of production report. a. 4 b. 5 c. 6 ( 6th is concerned with calculation of loss) d. 7 3. Which one of the organization follows the cost of production report _________________? . Textile unit b. Chartered accountant firm c. Poultry forming d. None of the given option. 4. _____________________ part of cost of production report explains the cost incurred during the process. a. Quantity schedule b. Cost accounted for as follow c. Cost charge to the department d. None of given option Solve the question 5 to 7. If units put in the process 7,000, units completed and transfer o ut 5,000. Units still in process (100% Material, 50% Conversion cost). 500 units were lost. Cost incurred during the process Material and Labor Rs. 50,000 and 60,000. 5. Find the number of units that will appear in quantity schedule a. 5,750 b. 7,000 c. 5,000 d. 6,500 6. Find the value of per unit cost of both material and conversion cost a. Material 7. 69; Conversion cost 10. 43 b. Material 7. 14; Conversion cost 10. 43 c. Material 7. 14; Conversion cost 9. 23 d. None of given option 7. Find the value of cost transferred to next department: a. Rs. 57,500 b. Rs. 50,000 c. Rs. 70,000 d. None of given option. 8. In case of second department find the increase of per unit cost in case of unit lost. Cost received from previous department is Rs. ,40,000. a. 1. 43 b. (2. 13) c. 1. 54 d. 1. 67 9. Opening work in process inventory can be calculated under a. FIFO and Average costing b. LIFO and Average costing c. FIFO and LIFO costing d. None of given option 10 _________________ needs further processing to improve its marketability. a. By product b. Joint Product c. Augmented product d. None of the given option Choose one of the best choices. 1. Jan 1; finishe d goods inventory of Manuel Company was $3, 00,000. During the year Manuel’s cost of goods sold was $19, 00,000, sales were $2, 000,000 with a 20% gross profit. Calculate cost assigned to the December 31; finished goods inventory. a. $ 4,00,000 b. $ 6,00,000 c. $ 16,00,000 d. None of given options 2. The main purpose of cost accounting is to: a. Maximize profits. b. Help in inventory valuation c. Provide information to management for decision making d. Aid in the fixation of selling price 3. The combination of direct material and direct labor is a. Total production Cost b. Prime Cost c. Conversion Cost d. Total manufacturing Cost 4. The cost expended in the past that cannot be retrieved on product or service a. Relevant Cost b. Sunk Cost c. Product Cost d. Irrelevant Cost 5. When a manufacturing process requires mostly human labor and there are widely varying wage rates among workers, what is probably the most appropriate basis of applying factory costs to work in process? a. Machine hours b. Cost of materials used c. Direct labor hours d. Direct labor dollars 6. A typical factory overhead cost is: a. distribution b. internal audit c. compensation of plant manager d. design 7. An industry that would most likely use process costing procedures is: a. tires b. home construction c. printing d. aircraft . 8. Complete the following table | |Per unit |Total | |Fixed cost |Increase |Constant | |Variable cost | | | |Total cost |Increase |Decrease | a. Constant, Decrease b. Decrease, Decrease c. Increase, Increase d. Increase, Decrease 9. The Kennedy Corporation uses Raw Material Z in a manufacturing process. Information as to balances on hand, purchases and requisitions of Raw Material Z is given below: Jan. 1 Balance: 200 lbs. @ $1. 50 08 Received 500 lbs. @ $1. 55 18 Issued 100 lbs. 25 Issued 260 lbs. 30 Received 150 lbs. @ $1. 60 If a perpetual inventory record of Raw Material Z is maintained on a FIFO basis, it will show a month end inventory of: a. $240 b. $784 c. $759 d. $767 10. A disadvantage of an hourly wage plan is that it: a. Provides no incentive for employees to achieve and maintain a high level of production. b. Is hardly ever used and is difficult to apply. c. Establishes a definite rate per hour for each employee. d. Encourages employees to sacrifice quality in order to maximize earnings. (10 x 1=10) (Question 2-a) From the following information calculate the Maximum stock level, Minimum stock level, Re-ordering level and Danger stock level;- (a) Average consumption 300 units per day (b) Maximum consumption 400 units per day (c) Minimum consumption 200 units per day (d) Re-order quantity 3,600 units (e) Re-order period 10 to 15 days (f) Emergency Re-order period 13 days (1. 254=5) Solution: Order Level = Maximum Consumption x Lead Time (maximum) = 400 x 15 = 6,000 Maximum level =Order level – (Minimum consumption x Lead time) + EOQ = 6,000 – (200 x 10) + 3,600 = 7,600 Minimum Level = Order level- (Average consumption x lead time) = 6,000 – (300 x 12. 5) = 2,250 Danger Level = Average consumption x Emergency time = 300 x 13 = 3,900 (Question 2-b) Following data are available with respect to a certain material. |Annual requirement |1200 units | |Cost to place an order |Rs 3. 0 | |Annual interest rate |5% | |Per unit cost. |Rs 5. 00 | |Annual carrying cost per unit |Rs 0. 25 | Required: 1) Economic order quantity 2) Number of orders per year 3) Frequency of orders (2+1. 5+1. 5=5) Solution: (1)EOQ= (2 x 1200 x 3/0. 25 + 5% of 5)1/2 = 120 units (2)No of order= Annual order/order size = 1200/120 = 10 (3) Frequency of orders= No of days in a year / No of order = 360/10 = 36days Find out correct option from given MCQs put your answer in above table: 1. A manufacturing company manufactures a product which passes through two departments. 10,000 units were put in process. 9,400 units were completed transferred to department-II. 400 units (1/2 complete) were in process at the end of month. Remaining 200 units were lost during processing. Costs incurred by the department were as follows: Particulars Rs. Direct Materials 19,400 Direct Labor 24,250 Factory overhead 14,550 Apportionment of the Accumulated Cost/Total Cost accounted for, for the month in CPR ____________ a. Rs. 24,250 Approximately b. Rs. 56,987 Approximately c. Rs. 58,200 Approximately d. None of the given options MCQ # 2 and 3 are based on the following data: Allied chemical company reported the following production data for its department: Particulars Units Received in from department –1 55,000 Transferred out department –3 39,500 In process (1/3 labor overhead) 10,500 All materials were put in process in Department No. 1. Costing department collected following figures for department No. 2: Particulars Rs. Unit cost received in 1. 80 Labor cost in department No. 2 27,520 Applied overhead in Department No. 2 15,480 2. Equivalent units of labor FOH are _________ a. 3,500 units b. 39,500 units c. 3,000 units d. None of the given options 3. Unit cost of lost unit after adjustment (by using any method) _________ Cost Management Accounting (mgt402) Quiz 02 Fall Semester 2007 a. Rs. 0. 64 b. Rs. 0. 36 c. Rs. 0. 18 d. None of the given options MCQ # 4, 5 and 6 are based on the following data: In Department No. 315 normal production losses are discovered at the end of process. During January 2007 following costs were charged to Department 315: Particulars Rs. Direct Materials 30,000 Direct Labor 20,000 Manufacturing overhead 10,000 Cost from preceding department 96,000 Data of production quantities is as follows: Particulars Units Received in 12,000 Transferred out 7,000 Normal Production Loss 1,000 Partly processed units in Department No. 315 were completed 50%. 4. Cost of normal loss (where normal loss is discovered at the end of process) _________: a. Rs. 14,000 b. Rs. 44,000 c. Rs. 1, 12,000 d. None of the given options 5. Equivalent units of material __________ a. 2,000 units b. 7,000 units c. 10,000 units d. None of the given options 6. Unit cost of Direct Labor__________ a. Rs. 1 b. Rs. 2 c. Rs. 3 d. None of the given options Cost Management Accounting (mgt402) Quiz 02 Fall Semester 2007 7. During January, Assembling department received 60,000 units from preceding department at a unit cost of Rs. 3. 54. Costs added in the assembly department were: Particulars Rs. Materials 41,650 Labor 101,700 Factory overheads 56,500 There was no work in process beginning inventory. Particulars Units Units from preceding department 60,000 Units transferred out 50,000 Units in process at the end of month (all materials, 2/3converted) 9,000 Units lost (1/2 completed as to materials conversion cost ) 1,000 The entire loss is considered abnormal is to be charged to factory overhead. Equivalent units of material __________ . 9,000 units b. 56,500 units c. 59,500 units d. None of the given options 8. For which one of the following industry would you recommend a Job Order Costing system? a. Oil Refining b. Grain dealing c. Beverage production d. Law Cases 9. For which one of the following industry would you recommend a Process Costing system? a. Grain dealer b. Television repair shop c. Law office d. Auditor Cost Management Accounting (mgt402) Quiz 02 Fall Semester 2007 10. The difference between total revenues and total variable costs is known as: a. Contribution margin b. Gross margin c. Operating income d. Fixed costs 11. Percentage of Margin of Safety can be calculated in which one of the following ways? a. Based on budgeted Sales b. Using budget profit c. Using profit Contribution ratio d. All of the given options 12. Which of the following represents a CVP equation? a. Sales = Contribution margin (Rs. ) + Fixed expenses + Profits b. Sales = Contribution margin ratio + Fixed expenses + Profits c. Sales = Variable expenses + Fixed expenses + profits d. Sales = Variable expenses – Fixed expenses + profits 13. If 120 units produced, 100 units were sold @ Rs. 200 per unit. Variable cost related to production selling is Rs. 150 per unit and fixed cost is Rs. ,000. If the management wants to decrease sales price by 10%, what will be the effect of decreasing unit sales price on profitability of company? (Cost volume profit analysis keep in your mind while solving it) a. Remains constant b. Profits will increased c. Company will have to face losses d. None of the given options 14. If 120 units pro duced, 100 units were sold @ Rs. 200 per unit. Variable cost related to production selling is Rs. 150 per unit and fixed cost is Rs. 5,000. If the management wants to increase sales price by 10%, what will be increasing sales profit of company by increasing unit sales price. Cost volume profit analysis keep in your mind while solving it) a. Rs. 2,000 b. Rs. 5,000 c. Rs. 7,000 d. None of the given options Cost Management Accounting (mgt402) Quiz 02 Fall Semester 2007 MCQ # 15, 16, 17 and 18 are based on the following data: The following is the Corporations Income Statement for last month: Particulars Rs. Sales 4,000,000 Less: variable expenses 2,800,000 Contribution margin 1,200,000 Less: fixed expenses 720,000 Net income 480,000 The company has no beginning or ending inventories. A total of 80,000 units were produced and sold last month. 15. What is the companys contribution margin ratio? . 30% b. 70% c. 150% d. None of given options 16. What is the companys break-even in units? a. 48,000 units b. 72,000 units c. 80,000 units d. None of the given options 17. How many units would the company have to sell to attain target profits of Rs. 600,000? a. 88,000 units b. 100,000 units c. 106,668 units d. None of given options 18. What is the companys margin of safety in Rs? a. Rs. 480,000 b. Rs. 1,600,000 c. Rs. 2,400,000 d. None of given options Cost Management Accounting (mgt402) Quiz 02 Fall Semester 2007 19. Which of the following statement(s) is (are) true? a. A manufacturer of ink cartridges would ordinarily use process costing rather than job-order costing b. If a company uses a process costing system it accumulates costs by processing department rather than by job c. The output of a processing department must be homogeneous in order to use process costing e. All of the given options 20. Which of the following statements is (are) true? a. Companies that produce many different products or services are more likely to use job-order costing systems than process costing systems b. Job-order costing systems are used by manufactures only and process costing systems are used by service firms only . Job-order costing systems are used by service firms and process costing systems are used by manufacturers e. All of the given options 21. Product cost is normally: a. Higher in Absorption costing than Marginal costing b. Higher in Marginal costing than Absorption costing c. Equal in both Absorption and Marginal costing d. None of the given options 22. Using absorption costing, unit cost of product includes which of the following combination of costs? a. Direct materials, direct labor and fixed overhead b. Direct materials, direct labor and variable overhead c. Direct materials, direct labor, variable overhead and fixed overhead d. Only direct materials and direct labor 23. Marginal costing is also known as: a. Indirect costing b. Direct costing c. Variable costing d. Both (b) and (c) Cost Management Accounting (mgt402) Quiz 02 Fall Semester 2007 MCQ # 24 25 are based on the following data: The following data related to production of ABC Company: Units produced 1,000 units Direct materials Rs. 6 Direct labor Rs. 10 Fixed overhead Rs. 6000 Variable overhead Rs. 6 Fixed selling and administrative Rs. 2000 Variable selling and administrative Rs. 2 24. Using the data given above, what will be the unit product cost under absorption costing? . Rs. 22 b. Rs. 28 c. Rs. 30 d. None of the given options 25. Using the data given above, what will be the unit product cost under marginal costing? a. Rs. 22 b. Rs. 24 c. Rs. 28 d. None of the given options 26. The break-even point is the point where: a. Total sales revenue equals total expenses (variable and fixed) b. Total contribution margin equals total fixed expenses c. T otal sales revenue equals to variable expenses only d. Both a b 27. The break-even point in units is calculated using_______ a. Fixed expenses and the contribution margin ratio b. Variable expenses and the contribution margin ratio . Fixed expenses and the unit contribution margin d. Variable expenses and the unit contribution margin Cost Management Accounting (mgt402) Quiz 02 Fall Semester 2007 28. The margin of safety can be defined as: a. The excess of budgeted or actual sales over budgeted or actual variable expenses b. The excess of budgeted or actual sales over budgeted or actual fixed expenses c. The excess of budgeted sales over the break-even volume of sales d. The excess of budgeted net income over actual net income 29. The contribution margin ratio is calculated by using which one of the given formula? a. Sales Fixed Expenses)/Sales b. (Sales Variable Expenses)/Sales c. (Sales Total Expenses)/Sales d. None of the given options 30. Data of a company XYZ is given below Particulars Rs. Sales 15,00,000 Variable cost 9,00,000 Fixed Cost 4,00,000 Break Even Sales in Rs. __________ a. Rs. 1, 00,000 b. Rs. 2, 00,000 c. Rs. 13, 00,000 d. None of the given options 1. Mr. Zahid received Rs. 100,000 at the time of retirement. He has invested in a profitable Avenue. From Company A, he received the dividend of 35% and from Company B he received the dividend of 25%. He has selected Company A for investment. His opportunity cost will be: a) 35,000 b) 25,000 c) 10,000 d) 55,000 2. In increasing production volume situation, the behavior of Fixed cost Variable cost will be: a) Increases, constant b) Constant, increases c) Increases, decreases d) Decreases, increases 3. While calculating the finished goods ending inventory, what would be the formula to calculate per unit cost? a) Cost of goods sold / number of units sold b) Cost of goods to be manufactured / number of units manufactured c) Cost of goods manufactured / number of units manufactured d) Total manufacturing cost / number of units manufactured . If the direct labor is Rs. 42,000 and FOH is 40% of conversion cost. What will be the amount of FOH? a) 63,000 b) 30,000 c) 28,000 d) 16,800 5. Which one of the following centers is responsible to earns sales revenue? a) Cost center b) Investment center c) Revenue center d) Profit center 6. Which one of the following cost would not be termed as Product Costs? a) Indirect Material b) Direc t Labor c) Administrative Salaries d) Plant supervisor’s Salary 7. Which of the following ratios expressed that how many times the inventory is turning over towards the cost of goods sold? ) Inventory backup ratio b) Inventory turnover ratio c) Inventory holding period d) Both A B 8. When opening and closing inventories are compared, if ending inventory is more than opening inventory, it means that: a) Increase in inventory b) Decrease in inventory c) Both a and b d) None of the given options 9. The total labor cost incurred by a manufacturing entity includes which one of the following elements? a) Direct labor cost b) Indirect labor cost c) Abnormal labor cost d) All of the given options 10. If, Opening stock1,000 units Material Purchase7,000 units Closing Stock500 units Material consumed Rs. 7,500 What will be the inventory turnover ratio? a) 10 Times b) 12 times c) 14. 5 times d) 9. 5 times 1. 1. A manufacturing company manufactures a product which passes through two departments. 10,000 units were put in process. 9,400 units were completed transferred to department-II. 400 units (1/2 complete) were in process at the end of month. Remaining 200 units were lost during processing. Costs incurred by the department were as follows: |Particulars |Rs. | |Direct Materials |19,400 | |Direct Labor |24,250 | Factory overhead |14,550 | Equivalent units of material, for the month in CPR ____________ 1. a. 200 units 2. b. 9400 units 3. c. 9600 units 4. d. None of the given options MCQ # 2 and 3 are based on the following data: Allied chemical company reported the following production data for its department: |Particulars |Units | |Received in from department –1 |55,000 | |Transferred out department –3 |39,500 | |In process (1/3 labor overhead) |1 0,500 | All materials were put in process in Department No. 1. Costing department collected following figures for department No. 2: |Particulars |Rs. | |Unit cost received in |1. 80 | |Labor cost in department No. 2 |27,520 | |Applied overhead in Department No. 2 |15,480 | 1. 2. Equivalent units of Material are _________ 1. a. 3,500 units 2. b. 39,500 units 3. c. 43,000 units 4. d. None of the given options Cost Management Accounting (mgt402) Solution to Quiz 02 Special Semester 2007 1. 3. Unit cost used for transferred out _________ 1. a. Rs. 0. 64 2. b. Rs. 0. 36 3. c. Rs. 0. 18 4. d. None of the given options 1. 4. During January, Assembling department received 60,000 units from preceding department at a unit cost of Rs. 3. 54. Costs added in the assembly department were: |Particulars |Rs. | |Materials |41,650 | |Labor |101,700 | |Factory overheads |56,500 | There was no work in process beginning inventory. Particulars |Units | |Units from preceding department |60,000 | |Units transferred out |50,000 | |Units in process at the end of month |9,000 | |(all materials, 2/3converted) | | |Units lost (1/2 completed as to materials conversion cost ) |1,000 | The entire loss is considered abnormal is to be charged to factory overhead. Cost transferred to next department __________ 1. a. Rs. 55,703. 3 App. 2. b. Rs. 356,546. 6 App. 3. c. Rs. 412,249. 9 App. 4. d. None of the given options MCQ # 5, 6, 7 and 8 are based on the following data: The following is the Corporations Income Statement for last month: |Particulars |Rs. | |Sales |4,000,000 | |Less: variable expenses |1,800,000 | |Contribution margin |2,200,000 | Less: fixed expenses |720,000 | |Net income |1480,000 | Cost Management Accounting (mgt402) Solution to Quiz 02 Special Semester 2007 The company has no beginning or ending inventories. A total of 80,000 units were produced and sold last month. 1. 5. What is the companys contribution margin ratio? 1. a. 30% 2. b. 50% 3. c. 150% 4. d. None of given options 2. 6. What is the companys break-even in units? 1. a. 48,000 units 2. b. 72,000 units 3. c. 80,000 units 4. d. None of the given options 3. 7. How many units would the company have to sell to attain target profits of Rs. 600,000? 1. a. 48,000 units 2. b. 88,000 units 3. c. 106,668 units 4. d. None of given options 1. 8. What is the companys margin of safety in Rs? 1. a. Rs. 1,600,000 2. b. Rs. 2,400,000 3. c. Rs. 25,60,000 4. d. None of given options MCQ # 9 10 are based on the following data: The following data related to production of ABC Company: |Units produced |2,000 units | |Direct materials |Rs. 6 | Direct labor |Rs. 10 | |Fixed overhead |Rs. 20,000 | |Variable overhead |Rs. 6 | Cost Management Accounting (mgt402) Solution to Quiz 02 Special Semester 2007 |Fixed selling and administrative |Rs. 2000 | |Variable selling and administrative |Rs. 2 | 1. 9. Using the data given above, what will be the unit product cost under absorption costing? 1. a. Rs. 32 2. b. Rs. 30 3. c. Rs. 25 4. d. None of the given options 1. 10. Using the data given above, what will be the unit product cost under marginal costing? 1. a. Rs. 22 2. b. Rs. 24 3. c. Rs. 28 4. d. None of the given options (11-15)Write the names of given five budgets. XYZ Ltd Production Budget For the month of Jan-March |Particulars |Units | |No. of units sold | |Add Desired closing stock | |Less Estimated opening stock | |No. of units manufactured | XYZ Ltd Budgeted income Statement For the month of________ Particulars |Rs. | |Sales | |Less Cost of goods sold | |Gross profit | |Less Operating expenses | |Administrative expenses | |Selling expenses | |Profit from operation | Cost Management Accounting (mgt402) Solution to Quiz 02 Special Semester 2007 |Less Financial charges | |Add Other income | |Profit before tax | XYZ Ltd Cash Budget For the month of Jan-March Particulars |Jan |Feb |Mar | |Opening balance | |Add Receipts (Anticipated cash receipt from all sources) | |Less Payments (Anticipated utilization of cash) | |Excess / Deficit | |Bank b arrowing / Overdraft | |Closing balance |ove its marketability. a) By product b) Joint Product c) Augmented product d) None of the given options

Should the concept of Race be removed from all legal documents in the Personal Statement

Should the concept of Race be removed from all legal documents in the United States - Personal Statement Example They face victimization by insurance agencies through the red-lining. Such racism in the education sectors is where they are forced to ride at the back of the school bus. Application forms in colleges have a clause on race. The stereotyping facing the Arabs and people of Middle East descent has seen them face victimization since the September 11th attacks in 2001. They undergo inhumane scrutiny and receive treatment as suspects. Since Arabs launched the attacks, any other person of that race receives consideration as a potential threat. They do not receive adequate audience to prove their innocence. In the present day, the discrimination against them is tantamount especially after the al-Qaeda threat. Racism against the Asian-American population has hindered their career development. Though superior in sciences and math, they do not get jobs in managerial positions but only get hired for technical expertise. They do not get selection in decision making

World View on Religion Essay Example | Topics and Well Written Essays - 1250 words

World View on Religion - Essay Example Looking back on this I am curious as to why my parents would just stop participating, which in turn meant my siblings and I stopped participating in the church. I feel that this exposure to the church early in my life planted the seeds for the morals and values I can proudly say I have today. However as the expanse of time sense we left the church grew; I slowly started questioning the church and its members more and more. Slowly growing more disenfranchised until my tipping point in 2008 while deployed on board the USS Los Angeles. My early years were shaped by my parents teaching me the difference between right and wrong and how I should face the world little steps at a time. This is where I feel that religion has played a vital role. As a Catholic the concept of good is founded upon the teachings of Jesus Christ and of course the Bible. The Gospel plays an important function in this and how ideas that I correlate with my personal ethics are influenced. In this regard the idea of h eaven has played in my mind ever since. Jesus inspires us to be good to be worthy of the Kingdom of Heaven and most of what I know about this place came from the teachings of the church and mass media’s portrayal of it. In order for any good Catholic to achieve this, one must live virtuous life. I was told to do good to others and in one proverbial Catholic maxim: when someone throws you stones, throw bread in return. Correlatively, ‘Be good to thy neighbors’ immediately comes to mind. These are just some of the things that I have carried with me from childhood and I have always thought that they shape how I live and conduct myself to others. Without knowing what ethics is or understanding what it means including all its various types, this is what I know. The Ten Commandments is a fundamental fragment of the Catholic religion which differentiates it among others. From a time of lawlessness and chaos, God has sent to Moses His commandments to the people encapsula ted in ten short sentences. When I was a child, this is the first set of laws that I came across with. My days attending Sunday school was my first taste of beginning to comprehend what following rules meant. Slowly as I grow older these rules vary and complicate and how every person deals with it differs concurrently. In retrospect I realize how basic these things are and how at the same time they are so terribly difficult for us to follow. It baffles me how something so archaic such as the Ten Commandments is relevant then to the same extent it is today without us realizing. What it contains is nothing out of the ordinary and any sensible ethical proposition has contained basically the same core ideas. ‘Honor thy God,’ ‘Do not covet thy neighbor’s wife’ and ‘Honor thy parents’ are just some of the imperative notions that finds its value beyond Catholicism. Religion is a way that helps parents in rearing their children and teaching them to be good people in the future. I think that the bible is one good parenting book to serve as guide in times of uncertainty. It defines what any parent would want their child’s perception to be. Religion, in most cases, determines how we dress, what holidays we celebrate, what books we read and sometimes what language we speak. Though it is a fundamental Constitutional right to choose one’s religion and to change it at our will, it is our parents who initially decide for us and whether or not we adapt the same up to the moment that we die, what they have instilled have become a part of us that we cannot easily erase at our every whim. It creates a sense of belongingness and knowing that you are part of something, a tradition that extends far beyond yourself. This also paves the way for interaction which is especially meaningful

Millennium project Essay Example | Topics and Well Written Essays - 1500 words

Millennium project - Essay Example The Dome was not only envisaged to be a unique landmark but a huge tourist attraction that would reflect the financial success of the project. The Millennium Dome was a pet project of the labour government of UK. It was initiated by John Major of conservative party and taken over in 1997 when Tony Blair of labour party, came to power. Blair made the Millennium Dome as the most favoured project that would herald the success of labour party and subsequently that of Blair’s vision of putting Britain’s architectural marvel on the world map as the most celebrated building of the millennium. Blair had claimed that Dome would be ‘a triumph of confidence over cynicism, boldness over blandness, excellence over mediocrity’ (BBC, 2001). The circular Dome is constructed over an area of 186 acre on Greenwich Peninsula with twelve 100m high support towers that signify Greenwich Mean Time or twelve months of the year. The diameter of the dome is 365 days corresponding to the days in a year (CMS committee, 1997). It is one of the largest Domes of the world. It is the most famous landmark of London that celebrates millennium. Richard Rogers was the chief architect and Buro Harold, the engineer who realized the dream of constructing the world’s most recognizable architectural delight. Millennium Dome is not exactly a dome but resembles a canopy because of the pillars that support the whole structure. The huge space under the canopy is designed to hold mammoth events and festivals for people. It was opened to public on 1 January 2000 with large number of attractions and exhibits which were sponsored by hoards of corporate giants and continued throughout the year. The year long exhibition was supposed to showcase the talent of Britain in the myriad areas of art and culture. The Millennium Dome Show was held 999 times during the entire year. Despite best efforts by the Millennium commission to rope in corporate bodies to make it a success, the

Global financial crisis impact on Egypt

Global financial crisis impact on Egypt The world economy is currently going through a serious financial disturbance that sparked off in the United States and has spread to Europe and the rest of the world. The crisis has already led to the collapse of powerful banks and firms as well as to recession in several countries, some consider such consequences as just the tip of the iceberg and that the worst is yet to come. This paper aims to study the current global financial crisis and its impact on Egypt. To do so, it first presents an overview of the causes and consequences of the current instability, followed by an assessment of the depth of the crisis and its implications on the Egyptian economy, the paper highlights the actions taken by the Egyptian government to cope with the effects of the crisis on the Egyptian economy. Outline Introduction Literature Review The Nature of The Financial Crisis The starting of the financial crisis Spreading of financial crisis Effect of The Crisis The effect on USA The effect on Europe The Effect on Asia The policies taken to overcome the financial crisis in different countries In USA In Europe In Asia The impact on the Egyptian economy When did the crisis started to effect the Egyptian economy and which sector started first Financial sector Balance of payment State budget The polices undertaken to overcome the financial crisis in Egypt Increase the government expenditure Decrease custom duties and tariffs Decrease taxes affecting investment Increase expenditure on public good Encourage Egyptian entrepreneurs Conclusion References Introduction: On the border of bankruptcy many giant investment banks and insurance companies around the globe are losing severely to the stock markets till there was no more liquid money available to finance business activities all due to the Financial Crisis, which is the most grave since the Great Depression in the 1930s. In 2008-2009, much of the industrialized world entered into a deep recession due to a financial crisis that had its origin in unprofessional lending practices involving the origination and distribution of mortgage debt in USA. Egypt was not far from this crisis, during the second half of 2008, the financial crises effects start to appear in the Egyptian economy in many fields. This global financial crisis led to slowdown the Egyptian economy due to the global economic recession; Economists expected a decline in the GDP growth rate during 2009, also trade will be affected badly. Due to the globalization; Egyptian stock market was affected by the decrease in price per share of the companies that participate in the Egyptian stock market, which affected the investors badly because of huge transactions of selling the shares by the foreign share holder The Egyptian economists expected a decrease GDP, which lead to problem in financing of some projects. Due to the balance of payment deficit, the Government initiated broadcast tranquility in the hearts of investors, to clarify the steps of successful growth within the economic reform program in previous years. All this factors lead to some expectations; first a sharp decrease in Egyptian exports, foreign investments, Suez Canal and Tourism revenues. The Egyptian government has taken some steps to face this crisis on the Egyptian economy, such as increasing the government expenditure by 15 billion LE, especially for financing new infrastructure projects. The Government also decreased the taxes and trade barriers to motivate local and foreign investors to invest in Egypt. But what are the causes of this crisis? And when did it really start? What actions taken to withstand this crisis? How is it going to affect developing countries? We will try to clarify these issues in a simplified manner, by concentrating on Egypt as a developing country. The global financial crisis Economists started to anticipate a vigorous financial crisis that would strike the American economy during Ronald Regan presidency, who could be known as one of the prophets and defenders of capitalism, in which he avoided using the methods proposed by the Keynesian school of thought, replacing them with Von Hayeks free market mechanism, by leaving everything to the market with minimum government intervention, and by saying everything we also include the banking sector, that had been imposed to intense forms of deregulation. (Foley, 2007) Regans regime could be considered as the early development of this financial bubble that is erupting right now, after George W. Bush has accelerated it by promising his voters that he will fulfill the American Dream of owning a house, so he gave credit unions, investment banks, and other financial institutions the absolute freedom to give out loans at high rates, these loans had various names such as credit default swaps and subprime mortgages. (Lendman) Subprime mortgages are new instruments in the financial sector that are manifested to make home ownership chances available to borrowers in the US, not following the traditional rules and regulations investment banks gave those subprime loans, that could also be known as Ninja loans, to borrowers that have; low incomes, no assets, no constant job, limited disposable incomes, and bad credit history. These subprime mortgages are not only considered risky because of the borrowers but also because they are set out on variable interest rates, which will make the monthly payments, paid by the borrowers to vary in monthly basis making it impossible for them to continue on paying their installments. (BLACKBURN) Financial institutions were giving the credit of these subprime mortgages assuming that property prices shall not stop appreciating in its value. Putting in mind that some borrowers could fail to pay, the banks believed that generally the market would be in its favor. As the prices of housing market started to cool down, leaving the banks with greatly undervalued assets, due to the rising rates of the money market. The banks that issued these subprime mortgages initially, did not actually record them on their balance sheets, instead they packaged them with prime mortgages and a spectrum of other assets, into a mortgage baked security MBS, to be traded in the market. The setback was that assets with dissimilar risk profiles were sold together and on the other hand received an AAA grading, making them appealing to global investors especially Europeans, causing the crisis to spread out internationally. (BLACKBURN) And when these subprime borrowers were no more able to repay their mortgages, the issuing institution needed to finance the foreclosure with their own money, bringing the asset back on the balance sheet. This left many banks in a financially unviable situation, in a rather short, unmanageable timeframe. And, the fact that nobody knew how much more of those MBS would return on their balance sheets, banks effectively stopped lending to each other, drying up liquidity substantially, both in the US and in Europe. (McGirr, 2008) The United States GDP decreased at an annual rate of approximately 6 percent in the fourth quarter of 2008 and first quarter of 2009, versus activity in the year ago periods. The U.S. unemployment rate increased to 10.2% by October 2009, the highest rate since 1983 and roughly twice the pre crisis rate. The average hours per work week declined to 33, the lowest level since the government began collecting the data in 1964. (Gross Domestic Product (GDP) and Corporate Profits) The European Union GDP decreased by 2.1% from the years 2007 to 2008, which in 2008 the GDP reached 0.9 %, the unemployment rate has increased from 7.2% to 8.5 % in the years from 2007 to 2009, the exports have increased from 1.33 trillion to 1.95 trillion dollars, and the imports have increased from 1.46 trillion to 1.69 trillion dollars, the inflation rate have increased from 1.8% to 3% from 2006 to 2008. (book) Asias GDP decreased by 0.9% from the years 2008 to 2009, which in 2008 the GDP reached 7.6%, the unemployment rate has increased from 7.4%to 7.7%in the years from 2008 to 2009, and the exports have decreased from 49% to 35% of the GDP from the year 2007 to 2008, the imports have decreased from 40 % to 29% of the GDP from the year 2007 to 2008, the inflation rate have increased from 6% to 7.9% from the year 2007 to 2008. (Economics and Statistics) Policy responses: in USA To stabilize the financial system, more regulations from the central bank and control on banks, banks Competition should be eliminated like decrease interest rates to increase investment, decrease taxes, to increase investment and productivity and Increase government spending to increase aggregate demand, to increase production, to decrease unemployment. The Federal Reserves decreased the fed funds rates after January 1st in 2008. (Late 2000s recession) President George bush proposed to the government to purchase up to $700 billion troubled mortgage-related assets from financial firms in hopes of improving confidence. The first half of the money was used to buy preferred stick in banks instead of troubled mortgage assets. (Late 2000s recession) In January 2009, the American recovery and reinvestments act of 2009 signed by president Obama to provide a stimulus to the U.S. economy in the wake of the economic downturn.(Late 2000s recession) The act includes federal tax cuts, expansion of unemployment benefits and domestic spending in education, healthcare and infrastructure. Also, tax cuts led to increase in investment and decrease in unemployment (expansionary fiscal policy).(Late 2000s recession) The Federal Reserves facilitated lending to banks by lowering the discount rate to increase liquidity in banks. (Late 2000s recession) Part of an effort to increase dollar liquidity around the world the fed coordinated with other central banks to land simultaneously financial institutions (banks) with it cannot lend directly.(Late 2000s recession) Asia-pacific policy responses On September 15th 2008, china cuts its interest rates for the first time since 2002 and Government spending plan to invest $586 billion in infrastructure and social welfare by the end of 2010. (Late 2000s recession) The increase in investment will be in housing, rural infrastructure, health and education, environment, industry, tax cuts. Therefore unemployment will decrease and economic growth will increase and GDP will increase ( as its exports to Europe and USA decrease) so china decrease its interest rates to increase investment , to increase aggregate demand (Late 2000s recession) Indonesia reduced its discounts rate at which commercial banks can borrow funds for the central bank, on the other hand the reserve bank of Australia injected $1.5 billion dollars into the banking system, meanwhile the reserve bank of India injected almost 1.3 billion, and bank of Japan pumped $29.3 billion in the financial system on the 16th of September 2008. (Late 2000s recession) European policy responses: From September, the European commission proposed a 200 billion Euros stimulus plan to be implemented at the European level by the countries and each country got its plan to increase money supply and liquidity. (Late 2000s recession) The impact of the global financial crisis on the Egyptian economy During the last two decades Egypt has implemented an economic reform program (ERSAP); this program targets to stabilize the Egyptian economy and achieving a high gross rate. The implementation of this program increased the gross rate to reach 5.9% in 1999/2000 compared to 1.9% in 1991/1992. (Ramadan, 2009) Effects of The reform have started to appear strongly during the last five years, where the unemployment rate falls from 11.2 % in 2004/2005 to 8.4 % in 2007/2008. Also the foreign direct investment recorded 13.2 billion dollar which represent 81% of the GDP during 2007/2008 compared to 400 million dollar in 2003/2004 which represent 0.5% of the GDP. Egypt succeeded in implementing the right policies to achieve its target where the GDP in Egypt achieved a high growth rates during the last period amounted to 6.8%, 7.1% and 7.2% during the years 2005/2006, 2006/2007, 2007/2008. (Ramadan, 2009) But during the second half of 2008, the financial crises effects started to appear in the Egyptian economy in many fields. This global financial crisis led to slowdown the Egyptian economy due to the global economic recession; Economists expected a decline in the GDP growth rate during 2009 to reach 4%. Also trade will be affected badly since 75% of Egyptian GDP is from trade divided as follows; about 32% of our exports go to the United States and 32.5% of imports come from United States and the European Union. Economists also expected a sharp decrease in foreign investment, where the two thirds of foreign investment in Egypt during the past two years were from America and Europe. (Abouhbaishe, 2008) Ministry of Economic Development expects that the net losses resulting from the crisis will be more than 4 billion dollars during 2008/2009. While the most affected sectors will be the industrial sector. Due to the decrease in demand on the products, factories will reduce their production, which reduces the purchasing power of the per capita, leading to stagnation in the market. (Abouhbaishe, 2008) Egyptian budget will be affected negatively due to several reasons during 2009. First the oil balance will decrease by one billion dollars because the oil prices fell from $ 147 per barrel to 39.5 dollars per barrel, second reason is the sharp decrease in remittances from Egyptians abroad by $ 600 million and the third reason is the decline in tourism revenues by more than 2 billion dollars, which negatively affected all economic activities associated with tourism (Construction Furniture food industries etc). (Abouhbaishe, 2008) The impact of financial crisis on the Egyptian banking system is limited for several reasons; The integration of the Egyptian financial sector in the global financial system is still limited and the Egyptian banking system did not strongly integrated into the global system. Also the central bank adopted the Egyptian plan for reforming the banking system during the period 2004-2008, which encouraged mergers to create strong banking entities. The controls established by the central bank of Egypt for crediting and lending value to ensure liquidity. Also the Banks investments in securities and in mortgage finance were limited, by a percentage not exceeding 5% of the total loan portfolio of the bank. (Abouhbaishe, 2008) The Egyptian government has taken some steps to face this crisis on the Egyptian economy, such as increasing the government expenditure by 15 billion LE, especially for financing new infrastructure projects. The Government also decreased the taxes and trade barriers to motivate local and foreign investors to invest in Egypt. The central bank adopted some polices, which is strengthening of bank supervision, restructuring, and a cleanup of nonperforming loans to protect the financial system in Egypt. Although actions taken by the government to absorb the crises did not show any results, but this was the best way to take for a small developing country like Egypt. Finally Egypt still has some big economic problems that will continue to suffer from in the next several years. (Ramadan, 2009)

Blood Promise Chapter Thirteen

The next day was Easter. Everyone was up and around, getting ready to go to church. The whole house smelled delicious, filled with the scents of Olena's baking. My stomach rumbled, and I wondered if I could wait until this afternoon for the huge dinner she'd prepared. Even though I wasn't always sure about God, I'd gone to church a lot in my life. Mostly, it was a courtesy to others, a way of being polite and social. Dimitri had gone because he found peace there, and I wondered if going today might offer me some insight on what I should do. I felt a little shabby accompanying the others. They'd dressed up, but I didn't have anything other than jeans and casual shirts. Viktoria, noticing my dismay, lent me a lacy white blouse that was a little tight but still looked good. Once I was settled with the family into a pew, I looked around, wondering how Dimitri could have taken solace in the Academy's tiny chapel when he'd grown up with this place. It was huge. It could have held four chapels. The ceilings were higher and more elaborate, and gold decorations and icons of saints seemed to cover every surface. It was overwhelming, dazzling to the eye. Sweet incense hung heavy in the air, so much so that I could actually see the smoke. There were a lot of people there, human and dhampir, and I was surprised to even spot some Moroi. Apparently, the Moroi visiting town were pious enough to come to church, despite whatever sordid activities they might be engaging in. And speaking of Moroi†¦ â€Å"Abe isn't here,† I said to Viktoria, glancing around. She was on my left; Olena sat on my right. While he hadn't struck me as the religious type, I'd kind of expected him to follow me here. I hoped that maybe his absence meant he'd left Baia. I was still unnerved by our last encounter. â€Å"Did he leave town?† â€Å"I think he's Muslim,† Viktoria explained. â€Å"But last I knew, he's still around. Karolina saw him this morning.† Damn Zmey. He hadn't left. What was it he'd said? A good friend or a bad enemy. When I said nothing, Viktoria gave me a concerned look. â€Å"He's never really done anything bad when he's around. He usually has meetings and then disappears. I meant it before when I said I didn't think he'd hurt you, but now you're worrying me. Are you in some kind of trouble?† Excellent question. â€Å"I don't know. He just seems interested in me, that's all. I can't figure out why.† Her frown deepened. â€Å"We won't let anything happen to you,† she said fiercely. I smiled, both at her concern and because of her resemblance to Dimitri in that moment. â€Å"Thanks. There are some people back home who might be looking for me, and I think that Abe is just†¦ checking up on me.† That was a nice way of describing someone who was either going to drag me back to the U.S. kicking and screaming-or just make me vanish for good. Viktoria seemed to sense I was softening the truth. â€Å"Well, I mean it. I won't let him hurt you.† The service started, cutting off our conversation. While the priest's chanting was beautiful, it meant even less to me than church services usually did. It was all in Russian, like at the funeral, and no one was going to bother translating it for me today. It didn't matter. Still taking in the beauty of my surroundings, I found my mind wandering. To the left of the altar, a golden-haired angel looked at me from a four-foot-tall icon. An unexpected memory came to me. Dimitri had once gotten permission for me to accompany him on a quick weekend trip to Idaho to meet with some other guardians. Idaho wasn't any place I was keen on going, but I welcomed the time with him, and he'd convinced school officials that it was a â€Å"learning experience.† That had been shortly after Mason's death, and after the shock wave that tragedy had sent through the school, I think they would have allowed me anything, to be honest. Unfortunately, there was little that was leisurely or romantic about the trip. Dimitri had a job to do, and he had to do it quickly. So we made the best time we could, stopping only when absolutely necessary. Considering our last road trip had involved us stumbling onto a Moroi massacre, this one being uneventful was probably for the best. As usual, he wouldn't let me drive, despite my claims that I could get us there in half the time. Or maybe that was why he wouldn't let me drive. We stopped at one point to get gas and scrounge some food from the station's store. We were up in the mountains somewhere, in a tiny town that rivaled St. Vladimir's for remote location. I could see mountains on clear days at school, but it was a totally different experience being in them. They surrounded us and were so close it seemed like you could just jump over and land on one. Dimitri was finishing up with the car. Holding my sub sandwich, I walked around to the back of the gas station to get a better view. Whatever civilization the gas station offered disappeared as soon as I cleared it. Endless snowy pines stretched out before me, and all was still and quiet, save for the distant sound of the highway behind me. My heart ached over what had happened to Mason, and I was still having nightmares about the Strigoi who'd held us captive. That pain was a long way from disappearing, but something about this peaceful setting soothed me for a moment. Looking down at the unbroken, foot-high snow, a crazy thought suddenly came to me. I let myself go, falling back-first to the ground. The thick snow embraced me, and I rested there a moment, taking comfort in lying down. Then I moved my legs and arms back and forth, carving out new hollows in the snow. When I finished, I didn't get up right away. I simply continued lounging, staring up at the blue, blue sky. â€Å"What,† asked Dimitri, â€Å"are you doing? Aside from getting your sandwich cold.† His shadow fell over me, and I looked up at his tall form. In spite of the cold, the sun was out, and its rays backlit his hair. He could have been an angel himself, I thought. â€Å"I'm making a snow angel,† I replied. â€Å"Don't you know what that is?† â€Å"Yes, I know. But why? You must be freezing.† I had on a heavy winter coat, hat, gloves, and all the other requisite cold-weather accessories. He was right about the sandwich. â€Å"Not so much, actually. My face is a little, I guess.† He shook his head and gave me a wry smile. â€Å"You'll be cold when you're in the car and all that snow starts melting.† â€Å"I think you're more worried about the car than about me.† He laughed. â€Å"I'm more worried about you getting hypothermia.† â€Å"In this? This is nothing.† I patted the ground beside me. â€Å"Come on. You make one too, and then we can go.† He continued looking down at me. â€Å"So I can freeze too?† â€Å"So you can have fun. So you can leave your mark on Idaho. Besides, it shouldn't bother you at all, right? Don't you have some sort of super cold resistance from Siberia?† He sighed, a smile still on his lips. It was enough to warm me even in this weather. â€Å"There you go again, convinced Siberia is like Antarctica. I'm from the southern part. The weather's almost the same as here.† â€Å"You're making excuses,† I told him. â€Å"Unless you want to drag me back to the car, you're going to have to make an angel too.† Dimitri studied me for several heavy moments, and I thought he might actually haul me away. His face was still light and open, though, and his expression was filled with a fondness that made my heart race. Then, without warning, he flopped into the snow beside me, lying there quietly. â€Å"Okay,† I said when he did nothing more. â€Å"Now you have to move your arms and legs.† â€Å"I know how to make a snow angel.† â€Å"Then do it! Otherwise, you're more like a chalk outline at a police crime scene.† He laughed again, and the sound was rich and warm in the still air. Finally, after a little more coaxing on my part, he moved his arms and legs too, making an angel of his own. When he finished, I expected him to jump up and demand we get back on the road, but instead, he stayed there too, watching the sky and the mountains. â€Å"Pretty, huh?† I asked. My breath made frosty clouds in the air. â€Å"I guess in some ways, it's not that different from the ski resort's view†¦ but I don't know. I feel different about it all today.† â€Å"Life's like that,† he said. â€Å"As we grow and change, sometimes things we've experienced before take on new meaning. It'll happen for the rest of your life.† I started to tease him about his tendency to always deliver these profound life lessons, but it occurred to me then that he was right. When I'd first begun falling for Dimitri, the feelings had been all-consuming. I'd never felt anything like it before. I'd been convinced there was no possible way I could love him more. But now, after what I'd witnessed with Mason and the Strigoi, things were different. I did love Dimitri more intensely. I loved him in a different way, in a deeper way. Something about seeing how fragile life was made me appreciate him more. It had made me realize how much he meant to me and how sad I'd be if I ever lost him. â€Å"You think it'd be nice to have a cabin up there?† I asked, pointing to a nearby peak. â€Å"Out in the woods where no one could find you?† â€Å"I would think it was nice. I think you'd be bored.† I tried to imagine being stuck in the wilderness with him. Small room, fireplace, bed†¦ I didn't think it'd be that boring. â€Å"It wouldn't be so bad if we had cable. And Internet.† And body heat. â€Å"Oh, Rose.† He didn't laugh, but I could tell he was smiling again. â€Å"I don't think you'd ever be happy someplace quiet. You always need something to do.† â€Å"Are you saying I have a short attention span?† â€Å"Not at all. I'm saying there's a fire in you that drives everything you do, that makes you need to better the world and those you love. To stand up for those you can't. It's one of the wonderful things about you.† â€Å"Only one, huh?† I spoke lightly, but his words had thrilled me. He'd meant what he said about thinking those were wonderful traits, and feeling his pride in me meant more than anything just then. â€Å"One of many,† he said. He sat up and looked down at me. â€Å"So, no peaceful cabin for you. Not until you're an old, old woman.† â€Å"What, like forty?† He shook his head in exasperation and stood up, not gracing my joke with a response. Still, he regarded me with the same affection I'd heard in his voice. There was admiration too, and I thought I could never be unhappy as long as Dimitri thought I was wonderful and beautiful. Leaning down, he extended his hand. â€Å"Time to go.† I took it, letting him help pull me up. Once standing, we held hands for a heartbeat longer than necessary. Then we let go and surveyed our work. Two perfect snow angels-one much, much taller than the other. Careful to step inside each outline, I leaned down and hacked out a horizontal line above each head. â€Å"What's that?† he asked, when I stood beside him again. â€Å"Halos,† I said with a grin. â€Å"For heavenly creatures like us.† â€Å"That might be a stretch.† We studied our angels for a few moments more, looking at where we had lain side by side in that sweet, quiet moment. I wished what I'd said was true, that we had truly left our mark on the mountain. But I knew that after the next snowfall, our angels would disappear into the whiteness and be nothing more than a memory. Dimitri touched my arm gently, and without another word, we turned around and headed back to the car. Compared to that memory of him and the way he'd looked at me out there on the mountain, I thought the angel looking back at me in church seemed pale and boring in comparison. No offense to her. The congregation was filing back to their seats after taking bread and wine. I'd stayed seated for that, but I did understand a few of the priest's words. Life. Death. Destroy. Eternal. I knew enough about all this to string together the meaning. I would have bet good money â€Å"resurrection† was in there too. I sighed, wishing it were truly that easy to vanquish death and bring back those we loved. Church ended, and I left with the Belikovs, feeling melancholy. As people passed each other near the entrance, I saw some eggs being exchanged. Viktoria had explained that it was a big tradition around here. A few people I didn't know gave some to me, and I felt a little bad that I had nothing to give in return. I also wondered how I was going to eat them all. They were decorated in various ways. Some were simply colored; others were elaborately designed. Everyone seemed chatty after church, and we all stood around outside it. Friends and family hugged and caught up on gossip. I stood near Viktoria, smiling and trying to follow the conversation that often took place in both English and Russian. â€Å"Viktoria!† We turned and saw Nikolai striding toward us. He gave us-by which I mean, he gave her-a brilliant smile. He'd dressed up for the holiday and looked amazing in a sage shirt and dark green tie. I eyed Viktoria, wondering if it had any effect on her. Nope. Her smile was polite, genuinely happy to see him, but there was nothing romantic there. Again, I wondered about her mystery â€Å"friend.† He had a couple of guys with him whom I'd met before. They greeted me too. Like the Belikovs, they seemed to think I was a permanent fixture around here. â€Å"Are you still going to Marina's party?† asked Nikolai. I'd nearly forgotten. That was the party he'd invited us to the first day I'd met him. Viktoria had accepted then, but to my surprise, she now shook her head. â€Å"We can't. We have family plans.† That was news to me. There was a possibility something had come up that I didn't know about yet, but I doubted it. I had a feeling she was lying, and being a loyal friend, I said nothing to contradict her. It was hard watching Nikolai's face fall, though. â€Å"Really? We're going to miss you.† She shrugged. â€Å"We'll all see each other at school.† He didn't seem pacified by that. â€Å"Yeah, but-â€Å" Nikolai's eyes suddenly lifted from her face and focused on something behind us. He frowned. Viktoria and I both glanced back, and I felt her mood shift too. Three guys were strolling toward my group. They were dhampirs as well. I didn't notice anything unusual about them-smirks aside-but other dhampirs and Moroi gathered outside the church took on expressions similar to those of my companions. Troubled. Worried. Uncomfortable. The three guys came to a stop by us, pushing their way into our circle. â€Å"I thought you might be here, Kolya,† said one. He spoke in perfect English, and it took me a moment to realize he was talking to Nikolai. I would never understand Russian nicknames. â€Å"I didn't know you were back,† replied Nikolai stiffly. Studying the two of them, I could see a distinct resemblance. They had the same bronze hair and lean build. Brothers, apparently. Nikolai's brother's gaze fell on me. He brightened. â€Å"And you must be the unpromised American girl.† It didn't surprise me that he knew who I was. After the memorial, most of the local dhampirs had left telling tales about the American girl who had fought battles against Strigoi but carried neither a promise mark nor a graduation mark. â€Å"I'm Rose,† I said. I didn't know what was up with these guys, but I certainly wasn't going to show any fear in front of them. The guy seemed to appreciate my confidence and shook my hand. â€Å"I'm Denis.† He gestured to his friends. â€Å"Artur and Lev.† â€Å"When did you come to town?† asked Nikolai, still not looking happy about this reunion. â€Å"Just this morning.† Denis turned to Viktoria. â€Å"I heard about your brother. I'm sorry.† Viktoria's expression was hard, but she nodded politely. â€Å"Thank you.† â€Å"Is it true he fell defending Moroi?† I didn't like the sneer in Denis's voice, but it was Karolina who voiced my angry thoughts. I hadn't noticed her approaching our group. She didn't look happy to see Denis at all. â€Å"He fell fighting Strigoi. He died a hero.† Denis shrugged, unaffected by the angry tone of her voice. â€Å"Still makes him dead. I'm sure the Moroi will sing his name for years to come.† â€Å"They will,† I replied. â€Å"He saved a whole group of them. And dhampirs too.† Denis's gaze fell back on me, his eyes thoughtful as he studied my face for a few seconds. â€Å"I heard you were there too. That both of you were sent into an impossible battle.† â€Å"It wasn't impossible. We won.† â€Å"Would Dimitri say that if he were alive?† Karolina crossed her arms over her chest. â€Å"If you're only here to start something, then you should leave. This is a church.† It was funny. Upon meeting her, I'd thought she seemed so gentle and kind, just an ordinary young mother working to support her family. But in this moment, she seemed more like Dimitri than ever. I could see that same strength within her, that fierceness that drove her to protect loved ones and stand up to her enemies. Not that these guys were her enemies, exactly. I honestly didn't yet understand who they were. â€Å"We're just talking,† said Denis. â€Å"I just want to understand what happened to your brother. Believe me, I think his death was a tragedy.† â€Å"He wouldn't have regretted it,† I told them. â€Å"He died fighting for what he believed in.† â€Å"Defending others who took him for granted.† â€Å"That's not true.† â€Å"Oh?† Denis gave me a lopsided smile. â€Å"Then why don't you work for the guardians? You've killed Strigoi but have no promise mark. Not even a graduation mark, I heard. Why aren't you out there throwing yourself in front of Moroi?† â€Å"Denis,† said Nikolai uneasily, â€Å"please just leave.† â€Å"I'm not talking to you, Kolya.† Denis's eyes were still on me. â€Å"I'm just trying to figure Rose out. She kills Strigoi but doesn't work for the guardians. She's clearly not like the rest of you soft people in this town. Maybe she's more like us.† â€Å"She's nothing like you,† Viktoria snapped back. I got it then, and a chill ran down my spine. These were the kind of dhampirs that Mark had been talking about. The true unpromised ones. The vigilantes who sought out Strigoi on their own, the ones who neither settled down nor answered to any guardians. They shouldn't have unnerved me, not really. In some ways, Denis was right. In the simplest terms, I really was like them. And yet†¦ there was an air about these guys that just rubbed me the wrong way. â€Å"Then why are you in Russia?† asked one of Denis's friends. I already couldn't remember his name. â€Å"This is a long trip for you. You wouldn't have come here without a good reason.† Viktoria was picking up her sister's anger. â€Å"She came to tell us about Dimka.† Denis eyed me. â€Å"I think she's here to hunt Strigoi. There are more in Russia to choose from than there are in the States.† â€Å"She wouldn't be in Baia if she was hunting Strigoi, you idiot,† returned Viktoria evenly. â€Å"She'd be in Vladivostok or Novosibirsk or somewhere like that.† Novosibirsk. The name was familiar. But where had I heard it? A moment later, the answer came to me. Sydney had mentioned it. Novosibirsk was the largest city in Siberia. Denis continued. â€Å"Maybe she's just passing through. Maybe she'll want to join us when we go to Novosibirsk tomorrow.† â€Å"For God's sake,† I exclaimed. â€Å"I'm right here. Stop talking about me like I'm not. And why would I want to go with you?† Denis's eyes gleamed with an intense, feverish light. â€Å"Good hunting there. Lots of Strigoi. Come with us, and you can help us go after them.† â€Å"And how many of you will come back from this?† Karolina asked in a hard voice. â€Å"Where's Timosha? Where's Vasiliy? Your hunting party keeps getting smaller each time you return here. Which one of you will be next? Whose family will be the next to mourn?† â€Å"Easy for you to talk,† retorted the friend. Lev, I think his name was. â€Å"You stay here and do nothing while we go out and keep you safe.† Karolina gave him a disgusted look, and I recalled how she was dating a guardian. â€Å"You go out and rush into situations without thinking. If you want to keep us safe, then stay here and defend your families when they need it. If you want to go after Strigoi, go join the guardians and work with those who have some sense.† â€Å"The guardians don't hunt Strigoi!† cried Denis. â€Å"They sit and wait and cower before the Moroi.† The unfortunate part was, he had a point. But not entirely. â€Å"That's changing,† I said. â€Å"There's a movement to start taking the offensive against the Strigoi. There's also talk of the Moroi learning to fight with us. You could help be a part of that.† â€Å"Like you are?† he laughed. â€Å"You still haven't told us why you're here and not with them. You can say what you want to the rest of this group, but I know why you're here. I can see it in you.† The crazy, eerie look he gave me almost made me think that he could. â€Å"You know the only way to rid the world of evil is to do it on our own. To seek out the Strigoi ourselves and kill them, one by one.† â€Å"Without a plan,† finished Karolina. â€Å"Without any thought of the consequences.† â€Å"We're strong and we know how to fight. That's all we need to know when it comes to killing Strigoi.† And that was when I understood. I finally got what Mark had been trying to tell me. Denis was saying exactly what I had been thinking since I left St. Vladimir's. I'd run off without a plan, wanting to throw myself into danger because I felt I had a mission that only I could carry out. Only I could kill Dimitri. Only I could destroy the evil within him. I'd been giving no thought to how I'd pull it off-seeing as Dimitri had beat me more often than not in fights when he was still a dhampir. With a Strigoi's strength and speed now? The odds were definitely against me. Still, I hadn't cared. I'd been obsessed, convinced I had to do this. In my own head, what I had to do made sense, but now†¦ hearing those sentiments from Denis, it sounded crazy. Just as reckless as Mark had warned. Their motives might be good-just as mine were-but they were also suicidal. Without Dimitri, I honestly hadn't cared much about my own life. I'd never been afraid to risk it before, but now I realized there was a big difference between dying uselessly and dying for a reason. If I died trying to kill Dimitri because I had no strategy, then my life would have meant nothing. Just then, the priest walked over and said something to us in Russian. From his tone and expression, I think he was asking if everything was okay. He'd mingled with the rest of the congregation after the service. Being human, he probably didn't know all the dhampir politics afoot, but he could undoubtedly sense trouble. Denis offered him a simpering smile and gave what sounded like a polite explanation. The priest smiled in return, nodded, and wandered off when someone else called to him. â€Å"Enough,† said Karolina harshly, once the priest was out of earshot. â€Å"You need to go. Now.† Denis's body tensed, and mine responded, ready for a fight. I thought he might start something then and there. A few seconds later, he relaxed and turned to me. â€Å"Show them to me first.† â€Å"Show you what?† I asked. â€Å"The marks. Show me how many Strigoi you've killed.† I didn't respond right away, wondering if this was a trick. Everyone's eyes were on me. Turning slightly, I lifted the hair off the back of my neck and showed my tattoos. Little lightning-shaped molnija marks were there, along with the mark I'd gotten for the battle. From the sound of Denis's gasp, I was guessing he'd never seen that many kills before. I let my hair go and met his gaze levelly. â€Å"Anything else?† I asked. â€Å"You're wasting your time,† he said at last, gesturing to the people behind me. â€Å"With them. With this place. You should come with us to Novosibirsk. We'll help make your life worthwhile.† â€Å"I'm the only one who can make anything of my life.† I pointed down the street. â€Å"You were asked to leave. Now go.† I held my breath, still bracing for a fight. After several tense moments, the group retreated. Before turning around, Denis gave me one last piercing look. â€Å"This isn't what you want and you know it. When you change your mind, come find us at 83 Kasakova. We leave at sunrise tomorrow.† â€Å"You'll be leaving without me,† I said. Denis' smile sent another chill down my spine. â€Å"We'll see.†

National academy of sciences Essay

I HAVE spared you, even as I spared myself, an arithmetical consummation of my inquiry, but the data here cited instruct us that the cost of the drug war is many times more painful, in all its manifestations, than would be the licensing of drugs combined with intensive education of non-users and intensive education designed to warn those who experiment with drugs. We have seen a substantial reduction in the use of tobacco over the last thirty years, and this is not because tobacco became illegal but because a sentient community began, in substantial numbers, to apprehend the high cost of tobacco to human health, even as, we can assume, a growing number of Americans desist from practicing unsafe sex and using polluted needles in this age of AIDS. If 80 million Americans can experiment with drugs and resist addiction using information publicly available, we can reasonably hope that approximately the same number would resist the temptation to purchase such drugs even if they were available at a federal drugstore at the mere cost of production. And added to the above is the point of civil justice. Those who suffer from the abuse of drugs have themselves to blame for it. This does not mean that society is absolved from active concern for their plight. It does mean that their plight is subordinate to the plight of those citizens who do not experiment with drugs but whose life, liberty, and property are substantially affected by the illegalization of the drugs sought after by the minority. I have not spoken of the cost to our society of the astonishing legal weapons available now to policemen and prosecutors; of the penalty of forfeiture of one’s home and property for violation of laws which, though designed to advance the war against drugs, could legally be used — I am told by learned counsel — as penalties for the neglect of one’s pets. I leave it at this, that it is outrageous to live in a society whose laws tolerate sending young people to life in prison because they grew, or distributed, a dozen ounces of marijuana. I would hope that the good offices of your vital profession would mobilize at least to protest such excesses of wartime zeal, the legal equivalent of a My Lai massacre. And perhaps proceed to recommend the legalization of the sale of most drugs, except to minors. 2. Ethan A. Nadelmann We turned to Mr.Nadelmann to pursue the inquiry. Formerly in the Political Science Department at Princeton, he is now the director of the Lindesmith Center, a drug-policy research institute in New York City. He is the author of Cops across Borders: The Internationalization of U. S. Criminal Law Enforcement. THE essayists assembled here do not agree exactly on which aspect of the war on drugs is most disgraceful, or on which alternative to our current policies is most desirable, but we do agree, as Mr.Buckley expected, on the following. The â€Å"war on drugs† has failed to accomplish its stated objectives, and it cannot succeed so long as we remain a free society, bound by our Constitution. Our prohibitionist approach to drug control is responsible for most of the ills commonly associated with America’s â€Å"drug problem. † And some measure of legal availability and regulation is essential if we are to reduce significantly the negative consequences of both drug use and our drug-control policies. Proponents of the war on drugs focus on one apparent success: The substantial decline during the 1980s in the number of Americans who consumed marijuana and cocaine. Yet that decline began well before the Federal Government intensified its â€Å"war on drugs† in 1986, and it succeeded principally in reducing illicit drug use among middle-class Americans, who were least likely to develop drug-related problems. Far more significant were the dramatic increases in drug- and prohibition-related disease, death, and crime. Crack cocaine — as much a creature of prohibition as 180-proof moonshine during alcohol prohibition — became the drug of choice in most inner cities. AIDS spread rapidly among injecting drug addicts, their lovers, and their children, while government policies restricted the availability of clean syringes that might have stemmed the epidemic. And prohibition-related violence reached unprecedented levels as a new generation of Al Capones competed for turf, killing not just one another but innocent bystanders, witnesses, and law-enforcement officials. There are several basic truths about drugs and drug policy which a growing number of Americans have come to acknowledge. 1. Most people can use most drugs without doing much harm to themselves or anyone else, as Mr. Buckley reminds us, citing Professor Duke. Only a tiny percentage of the 70 million Americans who have tried marijuana have gone on to have problems with that or any other drug. The same is true of the tens of millions of Americans who have used cocaine or hallucinogens. Most of those who did have a problem at one time or another don’t any more. That a few million Americans have serious problems with illicit drugs today is an issue meriting responsible national attention, but it is no reason to demonize those drugs and the people who use them. We’re unlikely to evolve toward a more effective and humane drug policy unless we begin to change the ways we think about drugs and drug control. Perspective can be had from what is truly the most pervasive drug scandal in the United States: the epidemic of undertreatment of pain. â€Å"Addiction† to (i. e. , dependence on) opiates among the terminally ill is the appropriate course of medical treatment. The only reason for the failure to prescribe adequate doses of pain-relieving opiates is the â€Å"opiaphobia† that causes doctors to ignore the medical evidence, nurses to turn away from their patients’ cries of pain, and some patients themselves to elect to suffer debilitating and demoralizing pain rather than submit to a proper dose of drugs. The tendency to put anti-drug ideology ahead of compassionate treatment of pain is apparent in another area. Thousands of Americans now smoke marijuana for purely medical reasons: among others, to ease the nausea of chemotherapy; to reduce the pain of multiple sclerosis; to alleviate the symptoms of glaucoma; to improve appetite dangerously reduced from AIDS. They use it as an effective medicine, yet they are technically regarded as criminals, and every year many are jailed. Although more than 75 per cent of Americans believe that marijuana should be available legally for medical purposes, the Federal Government refuses to legalize access or even to sponsor research. 2. Drugs are here to stay. The time has come to abandon the concept of a â€Å"drug-free society. † We need to focus on learning to live with drugs in such a way that they do the least possible harm. So far as I can ascertain, the societies that have proved most successful in minimizing drug-related harm aren’t those that have sought to banish drugs, but those that have figured out how to control and manage drug use through community discipline, including the establishment of powerful social norms. That is precisely the challenge now confronting American society regarding alcohol: How do we live with a very powerful and dangerous drug — more powerful and dangerous than many illicit drugs — that, we have learned, cannot be effectively prohibited? Virtually all Americans have used some psychoactive substance, whether caffeine or nicotine or marijuana. In many cases, the use of cocaine and heroin represents a form of self-medication against physical and emotional pain among people who do not have access to psychotherapy or Prozac. The market in illicit drugs is as great as it is in the inner cities because palliatives for pain and depression are harder to come by and because there are fewer economic opportunities that can compete with the profits of violating prohibition. 3. Prohibition is no way to run a drug policy. We learned that with alcohol during the first third of this century and we’re probably wise enough as a society not to try to repeat the mistake with nicotine. Prohibitions for kids make sense. It’s reasonable to prohibit drug-related misbehavior that endangers others, such as driving under the influence of alcohol and other drugs, or smoking in enclosed spaces. But whatever its benefits in deterring some Americans from becoming drug abusers, America’s indiscriminate drug prohibition is responsible for too much crime, disease, and death to qualify as sensible policy. 4. There is a wide range of choice in drug-policy options between the free-market approach favored by Milton Friedman and Thomas Szasz, and the zero-tolerance approach of William Bennett. These options fall under the concept of harm reduction. That concept holds that drug policies need to focus on reducing crime, whether engendered by drugs or by the prohibition of drugs. And it holds that disease and death can be diminished even among people who can’t, or won’t, stop taking drugs. This pragmatic approach is followed in the Netherlands, Switzerland, Australia, and parts of Germany, Austria, Britain, and a growing number of other countries. American drug warriors like to denigrate the Dutch, but the fact remains that Dutch drug policy has been dramatically more successful than U.S. drug policy. The average age of heroin addicts in the Netherlands has been increasing for almost a decade; HIV rates among addicts are dramatically lower than in the United States; police don’t waste resources on non-disruptive drug users but, rather, focus on major dealers or petty dealers who create public nuisances. The decriminalized cannabis markets are regulated in a quasi-legal fashion far more effective and inexpensive than the U. S. equivalent. The Swiss have embarked on a national experiment of prescribing heroin to addicts. The two-year-old plan, begun in Zurich, is designed to determine whether they can reduce drug- and prohibition-related crime, disease, and death by making pharmaceutical heroin legally available to addicts at regulated clinics. The results of the experiment have been sufficiently encouraging that it is being extended to over a dozen Swiss cities. Similar experiments are being initiated by the Dutch and Australians. There are no good scientific or ethical reasons not to try a heroin-prescription experiment in the United States. Our Federal Government puts politics over science by ignoring extensive scientific evidence that sterile syringes can reduce the spread of AIDS. Connecticut permitted needle sales in drugstores in 1992, and the policy resulted in a 40 per cent decrease in needle sharing among injecting drug users, at no cost to taxpayers. We see similar foolishness when it comes to methadone. Methadone is to street heroin more or less what nicotine chewing-gum and skin patches are to cigarettes. Hundreds of studies, as well as a National Academy of Sciences report last year, have concluded that methadone is more effective than any other treatment in reducing heroin-related crime, disease, and death. In Australia and much of Europe, addicts who want to reduce or quit their heroin use can obtain a prescription for methadone from a GP and fill the prescription at a local pharmacy. In the United States, by contrast, methadone is available only at highly regulated and expensive clinics.

Battery essays

Battery essays A current is produced basically by the flow of electrons. The dry cell, or Leclanche battery works by creating two electrochemically different ends (an anode and a cathode) so current passes through when a complete circuit is connected. This involves non-renewable compounds which initiate reactions at both ends of the cell. These reactions allow the flow of ions which ultimately produce the current. Diagram 1: The make-up of a dry cell Diagram 1 shows the composition of the cell initially. As the cell is used zinc ions are formed and ammonium ions are discharged. The zinc reaction occurs at the anode: Zn _ Zn2+ + 2e- While at the cathode: NH4+ + MnO2 + H2O + e- _ Mn(OH)3 + NH3 The reduction of Manganese from 4+ to 3+ produces a voltage of about 1.5V. The dry cell is the cheapest commercially available battery. Depending on the relative size, each battery can be worth less than $3. In our fast paced modern world of electricity and communication the dry cell battery is widely used in items such as torches, walkmans and other music players, calculators, clocks and toys. It is an essential part of our society as the TV could not be changed without these batteries. However there is not a great amount of voltage produced so it can only run smaller items for variable periods of time. As the first commercial battery there was a huge impact on society. It allowed the production and development of the above items, which could now be made portable. It also pioneered the development of other batteries to be more powerful and longer lasting. There is little negative environmental impact through this small cell. It is easily produced, there are no implications of use and storage. In disposal the manganese (III) is oxidized to insoluble manganese (IV), and the small amounts of zinc, ammonium salts and carbon ...

Exam Essay for Public Administration

Exam Essay for Public Administration What ideas does the reading of Mayo's Hawthorne study contain for securing worker cooperation with management in achieving organizational goals in the case of “American Ground”? Or is it largely irrelevant to coping with the problems presented by this case? If so, why? If not, why not?OverviewOn September 11, 2001 two jet airliners driven by terrorists crashed into the World Trade Center (WTC) buildings. Shortly after these aircraft slammed into the TWC; both buildings collapsed, killing over 3000 Americans and trapping several thousand dead corpses in the rubble. Langewieschies case study focuses on the cleanup efforts and how the different parties involved interact with each other. The players include Mayor Giuliani, the DDCs, Kenneth Holden and Michael Burton, Tony Coles, New York cities police, firemen, medical examiner, construction crews, and the victims families of WTC terrorist attack. Early in the recovery effort it became apparent that all the aforementioned parties had their own views on how the cleanup and handling of human remains should proceed.English: New York Air National Guard Maj. James T....Mayor Giuliani recommended that the cleanup be quick and cost effective. The surviving family members were not satisfied with how the mayor and his designated representatives went about the business of recovering the remains of their fallen family members.A little over a month after the towers had collapsed, fighting erupted at the World Trade Center (WTC) site. Firemen attacked Police when a firefighter demonstration went askew and became violent. The Firemen were marching on the WTC cleanup site after being banned from having full access to search for their fallen coworkers. Several arrests were made by Police at the scene and charges were filed initially. There were ironworkers there protesting along with the Firemen but it is still unclear if they even knew what they were protesting. Rudy Giuliani wanted the ironworkers identified and...

What do UEL students think about the future of university education Assignment

What do UEL students think about the future of university education - Assignment Example Initial research studies identified many different arguments about the future of education, including structural changes to the classroom, distance learning through e-systems, increasing tuition costs and even more interactive tools and instruments based on changing curriculum in-line with business evolution. The most common theme identified was the presence of e-learning as a foundation for the future of university education.   E-learning is the use of various electronic applications and systems to promote educational learning. These include â€Å"Web-based learning, computer-based learning, virtual classroom development and digital collaborations† all delivered through the Internet, satellite television, CD-ROM and intranet systems. According to a recent report published by the Sloan Foundation, e-learning systems have achieved a 12-14 percent growth rate since 2006. In the United States alone, as one example, there are currently 3.5 million students using online education systems within higher education environments (Mihai, et al.). It is forecasted that e-learning will, by 2014, be in 81 percent of global universities. Another recent study with a sample population of 289 respondents, 189 of which were from higher education environments and 100 from corporations, identified current usage of electronic learning. In the study, 44 percent of respondents used blogs to teach, 53 percent video podcasts, 71 percent online courses, 56 percent social networks, 66 percent text messaging and 49 percent mobile broadband.

Mergers and Acquisitions Assignment Example | Topics and Well Written Essays - 1250 words

Mergers and Acquisitions - Assignment Example But in acquisition only the acquiring company remains after completion of the process. The acquisition of whatsapp by facebook is discussed in the following pages. Whatsapp is a relatively new free mobile messaging service company which allows user to send messages to each other freely over the internet (It charges $1 as subscription charges after 1st year). It has a customer base of 450 million compared to facebook which has a customer base of 1.23 billion. Facebook is a giant in the area of social network and whatsapp has the potential to be a giant in the mobile messaging service domain. Facebook has recently completed its acquisition of Whatsapp for a whooping sum of $22 billion (Oreskovic, 2014). Among the big startup acquisitions that has taken place it ranks the biggest. Now the question arises why did facebook acquire whatsapp for such a whooping price? Among the many reasons some are: 4. For whatsapp things couldn’t be better because facebook has said that it will allow whatsapp to grow independently and won’t interfere. So besides the cash and instant recognition whatsapp founders are also granted freedom of making decisions. Whereas Facebook has well established its presence in the social network where it has established itself as the market leader without any doubt, whatsapp on the other hand has all potentials to be a future leader in the mobile messaging service domain. In fact the growth rate of whatsapp in the first four years of operation is much higher that facebook had (A fact that was admitted by zuckerberg himself). Although this deal is pretty recent and its actual future implications and ramifications can be known at a later stage but, this deal is going to prove a major milestone and is actually a master stroke by Facebook CEO Zuckerberg. Effects of this deal are. 2. Through this deal Facebook has actually eliminated his competitor from a seemingly unrelated