Friday, November 29, 2019

U.s. Securities and Exchange Commission and Client Personnel free essay sample

A brief summary of the case is, Health Management, Inc. , a pharmaceutical distributor had a way of calculating their Allowance of doubtful accounts in a way that was not understood by Securities and Exchange Commission and misunderstood by the financial analysts. This caused the financial analysts to put the post earnings per share at $. 74 when it was really $. 54. Clifford Hotte, the CEO, was told of the $. 20 difference by Drew Bergman, the CFO, and told him he refused to take the hit, because the stock would drop. He had Drew Bergman figure out a way to fix it so they would be on target with what the financial analysts predicted. To fix it Drew Bergman overstated the year-end inventory by $1. 8 million along with a couple other small adjustments. The main reason they got away with it is because Drew Bergman used to work for the Auditing Company and therefore knew the company’s procedures. We will write a custom essay sample on U.s. Securities and Exchange Commission and Client Personnel or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Drew Bergman did this by making false papers and had people lie saying a driver left Pittsburgh facility on April 28, with $1. 3 million of drugs, two days before the end of the fiscal year. The truck then arrived after the inventory count in New York and another transfer of more than $500,000 going from New York to Pittsburgh, not using the UPS as usual. Finally they used the false papers and people to claim they forgot to count these drugs and therefore boosted their end of year inventory by $1. 8 million. 1. BDO Seidman’s attorneys pointed out correctly that professional standards do not prohibit auditors and client personnel from being â€Å"friends†. At what point do such relationships result in violations of the auditor independence rules and guidelines? Provide hypothetical examples to strengthen your answer. As the beginning of the question states: professional standards do not prohibit auditors and client personnel from being â€Å"friends. † The point at which a relationships result in violations of the auditor independence rules and guidelines is when the auditor stops being independent and being skeptical. Auditors and client personnel can be friends until the point the auditor starts overlooking thinks that seem wrong and stops being skeptical.

Monday, November 25, 2019

Plagarism essays

Plagarism essays The act of plagiarism or plagiarizing is taking someone elses words and using them in your own work without giving credit or using them as if they were your own words. If a person were to say, I am not a crook, then they would be plagiarizing. However, is it really deemed plagiarizing? Plagiarism has been an ethical dilemma throughout and beyond anyones school career. How do teachers catch us when we do plagiarize? They use software that searches the web and scans the students articles. If anything matches to an extent, it is considered plagiarism. However, why do the teachers scan the article in the first place? The software works by taking a given article and scanning a given database, if a return appears and the paper has a lot yellow marks in big blotches, the student has obviously been plagiarizing in their paper. In the wake of the recent scandals at newspapers and other publications, some academics are taking a look at whether students understand what constitutes academic plagiarism, especially in journalism and mass communication classes (Fulwood III, Sep/Oct 2003). Is it not possible for the person to have the same exact thoughts as one of the millions of people that can have access the Internet? However, why do teachers scan the article in the first place? Teachers trust their students with the honor code by saying that there will never be cheating or plagiarizing in any of their work. Is it that the teachers do not trust any of their students to never cheat? Then, why do the teachers not trust us enough not to scan the article? This is why this could be considered an ethical dilemma. Computer access has made it much easier to plagiarize and to catch plagiarism at the same time. The vast majority of information on the Internet has made a significant change in the way people think. In the past, a pape ...

Friday, November 22, 2019

The Tectonic Revolution in Architecture Essay Example | Topics and Well Written Essays - 1750 words

The Tectonic Revolution in Architecture - Essay Example This paper discusses the views and evaluates how the new ideas were received by different architects of the period, including Adolf Loos, Le Corbusier, Frederic Keisler and Gottfried Semper. Le Corbusier was quite critical about the advent of new materials in the field of architecture, is very supportive of changes. He talks about how it is necessary to accept changes in architecture and how architecture has died with the tendency to rot with the old practices, ideas, and design. He advocates the idea, arguing that all changes are inevitably for the better. He compares them to the use of tools, stating that older tools require more energy and time and that when we come up with new tools, we undoubtedly throw the old ones. He talks about how it is foolishness to hold on to something that is old, takes up more energy, time and how it will be an idea that will rot with the emergence of new ones. Corbusier talks about how the exterior world has changed with the lapse of time and with the introduction of technology and machines. He said of the changes that were being brought into architecture, â€Å"We have a new vision and a new social life, but we have not adopted the hous e accordingly.† Corbusier talks of how the lack in the evolution in architecture was causing people to feel the gloom of living in a house that has no magnificence or beauty that appeals to the heart anymore and that the roof that has been so dear, has crumbled, succumbed to the lack of beauty that reaches the heart. Frederic Keisler began with the tearing down of buildings that were influenced by the basic architectural styles that existed before the tectonic revolution. He was also very enthusiastic about the changes that the field of architecture was facing, understanding that the new forms, methods, structures, and designs were more functional and elastic to life. He talks about how he tore down a building, replacing the architectural structure itself.

Wednesday, November 20, 2019

Japanese and Chinese Buddhist Nuns Essay Example | Topics and Well Written Essays - 2500 words

Japanese and Chinese Buddhist Nuns - Essay Example Buddhism took root in China in the 1st century A.D. It came from India through central Asia, and scriptures were later translated into Chinese. They also became monks, following the example of those who came from central Asia. More men and women became monks and nuns as the years passed and the Chien Kang Era (313-316 A.D.) records in the Biographies of Buddhist Nuns how twenty four women led by Ching Chen converted to nuns as they received the tonsure and took the ten precepts from the master Chih Shan who came from central Asia. These nuns then built the Bamboo Forest Temple where they practiced the Dharma. It was in the fifth century that the first woman, Hui-kuo, became the first bhiksuni by taking upasampada or the taking of full ordination. Buddhism in Korea first travelled from China to the Kingdom of Koryo, and later made its way to the kingdoms of Paekshe and Silla. Evidence show that the first full ordination of Korean nuns happened soon after the full after the ordination of Hui-kuo and her nuns. Buddhism was introduced into Japan in the 6th century A.D. King Sheng Ming of the kingdom of Paekshe presented Emperor Kin-myo with several Buddhist religious figures in 538 A.D. However, Korean migrants to Japan have already introduced the religion on an earlier date and it had been practiced privately. The Chinese also contributed to the growth of Japanese Buddhism on a later date when the main doctrines were directly handed over during the Nara Dynasty (710-781 A.D.). Women in early Buddhist myth and reality As orders of bhikunis were founded, large numbers of prominent women came to join them. These women were attracted by the teachings of the Buddha and the empowerment it gives them. Among the celebrated women who became nuns are: Prajapati Gotami who became the first bhikuni; Uppalayanna and Khema who were considered as the "foremost of the bhikunis"; and Kisagotami and Patacara who were prominent in many stories about early Buddhism. Prajapati Gotami who is considered as the first bhikuni, was the second queen of Prince Siddharta's father. When Queen Maha Maya who was the prince's mother died seven days after giving birth to Siddhartha, Prajapati Gotami gave up her son who was born the same day the queen died, and took Prince Siddhartha as her own. She loved him so much that the prince could not remember his own mother. The bhikunis or Buddhist nuns began with Prajapati who was given special permission by the Buddha himself, ending and exclusively male monastic assembly. The daughter of a rich man, Kisagotami was married and had a son. The boy died and Kisagotami carried the dead body around asking everyone for medicine that would restore the child's life. People thought that her grief had made her mad. However, a wise man thought otherwise and decided to help her. He told her to approach the Buddha and ask for the medicine that would bring her son back to life. The Buddha instructed her to get some mustard seeds from a house where there had been no death. Still carrying her dead child, Kisagotami went from house to house asking for mustard seeds. People wanted to help her but she could not find a house where there had been no death. She realized that hers was not the only family who had deaths, and that there were more dead

Monday, November 18, 2019

Aggregate upply Essay Example | Topics and Well Written Essays - 1000 words

Aggregate upply - Essay Example The Aggregate supply is defined as the amount of goods and services rendered by the national economy during particular time period. According to Keynesian economic model, two different versions are related to it,The aggregate supply in the Keynesian cross diagram is represented by Z curve. If the desired total spending line 'bypasses the Z curve of aggregate supply' (Theory of Linear Economics), the intersection represents the level of production, spending and income.In some of the cases, the aggregate supply and aggregate demand curves are represented by Marshallian supply and demand curve. The curve of aggregate supply is shown increasing in upward direction, with slope parallel to the vertical axis. The upward slope of the aggregate supply is time bounded, and such behavior is prominent only for small time interval. The upward slope of the aggregate supply is because 'aggregate production and price level are directly proportional to each other' (Theory of Linear Economics). The di rect relationship between the aggregate production and price level is because of,According to the neo classical economic model, the production can be increased if the prices of certain commodities are increased for wooing the profit oriented organizations. The reason behind increasing the production, and then subsequently increasing the prices is due to the diminished returns, and therefore the rise in marginal cost is forecasted because one or more production related factors remain stable in short run, and is considered to be at highest extreme, this is termed as fixed capital equipment.Taking into consideration the relationship between the income and production, during certain interval the income is fixed, and therefore the rising profit exemplify the expansion of output. However in case of the previous economic models, the income was subjected to vary with the economic conditions, and both the income and economic conditions share direct relationship. This theory is used to expres s the vertical behavior of the aggregate supply curve in long duration. Another model suggests that the economic behavior is dependent upon many non- uniformed and non- related input parameters. Those input parameters include both the labor and fixed capital accessory. However both the parameters can be unemployed, which has subsequent impact on the profit ratio. The positive slope of the AS curve is well explained with the reasons that, some input parameters are fixed priced on short term basis, and the production experiences resistance as it surges. When the demand of the production unit is lowered, the industrial units avoids optimized usage of their capital equipment, therefore keeping the average price level controlled, the production can be increased in case on minimized returns. Therefore 'flat AS curve is obtained' (Alternative Economic models of Transition). However if the demand factor surges, the production units have other unemployed input parameters, therefore the increase in demand and production increases the prices. Therefore AS curve is vertical. The practice of aggregate supply is normally implemented by the government for increasing the efficiency of production and over all national output. The government mainly applies the aggregate supply principle with the reforms in conformity of supply side policies. The government practices aggregate supply in different public institution including research and development, education and training, social welfare reforms, reforms associated with working class, minimizing the authority of trade union. AGGREGATE DEMAND The net demand of goods and services during particular time interval is termed Aggregate Demand. The individual curves sum up to give aggregate demand. The aggregate demand curve is the

Saturday, November 16, 2019

The Value Management Strategy Construction Essay

The Value Management Strategy Construction Essay According to Merna in (Smith, 2002) the term Value Management (VM) tend to be a blanket term that include many value techniques such as Value Planning (VP) , Value Engineering (VE) and Value Analysis (VA), therefore the definition of VM may vary from country to country and from industry to an other, the Institute of Value Management (IVM, 2010) takes Value Management as the tools and techniques concerned with improving and sustaining a desirable balance between the wants and needs of stakeholders and the resources needed to satisfy them. Its the process in which the functional benefits of the project are explicated and appraised consistent with the value system determined by the client (Kelly et al., 2004). British Standard define VM as the management style that can motivate people, develops skills and promote innovation (BSI., 2000) It is the relationship between the satisfaction of needs and the resources required in achieving that satisfaction (Venkataraman and Pinto, 2008). CIRIA defines VM as the structure approach that help defining the clients value requirements and ensure the delivery of that value through the design and construction process (Connaughton and Green, 1996), the institution of civil engineers (ICE) definition of VM take it as a set of techniques and tools to enhance the project (ICE., 1996) while (BRE, 2010) defines Value engineering (VE) as a pro-active, creative, team approach to problem-solving in construction projects to provide the best value for money. Australian based Department of Human Service (DHS) defines VM as the systematic review of the essential functions or performance of a capital project to ensure that best value for money is achieved. (Chen et al., 2009) considered Value Engineering (VE) as the organized application that uses both technical and non-technical knowledge and skills to eliminate unnecessary cost in the project. VM derives its power from being a team based, process-driven methodology and has been dominated by the north American thinking since its early days (Male et al., 2007) where Americans generally refer to the technique as Value Methodology (VM) which emerged in 1940s as a response to increasing pressure to gain more with fewer resources (Wilson, 2005). The origin of first Value Management application can be traced back to Miles a Purchasing engineer with General Electric who developed the first Value Analysis (VA) plan and the Society of American Value Engineers (SAVE), which was founded in Washington, DC, in 1959 is the premier international society devoted to the advancement and promotion of the value methodology (Alalshikh and Male, 2009).(SAVE, 2007) defined the value methodology as the systematic process used by a multidisciplinary team to improve the value of a project through the analysis of its functions. The application of value management as a formal technique will largely de pend on the value of a particular project and the level of risk involved Value management usually incorporates a series of workshops, interviews and reviews, through which the project requirements are evaluated against the means of achieving them. There are many reasons to use VM in projects one of them is the poor definition of projects at early stage as it is crucial to ensure the project success this poor definition normally comes from the shortage of time given out at that stage, therefore the stakeholders are required to define the project scope and need at early stage (Smith, 2002). In addition to that there are always elements in the project with poor value and using VM can help remove those elements. This paper will look to the VM strategy for Old Cross Community Fitness Centre (OCCFC) through evaluating and appraising the group work, the paper first define VM and traced back its origin, then moves into giving short brief about the project which is the subject of the study. Then the paper shows the steps taking in deciding the best VM study style, after that the paper moved into the generic processes of VM from the Orientation and Diagnosis phase, the Workshop phase and the implementation phase by detailing each one of the components and concentrated in workshop phase as that stage represents the team work. The environment or the context of study, the participants and why they are needed and the inputs and delivery of the study are covered and the paper concluded by the best way of implementing the study outcomes. The critical appraisal for the VM strategy adopted by the team will look at the different processes of VM study and how the team dealt with it and compare the group work with the best practise and published literature in the field, giving rationale and justify the group trends, highlights the group major disagreement with the VM best practise and define strength and weaknesses behind their choices. According to (Male et al., 1998) the VM study style represent method and approaches those need to be used during the VM workshop, it is the outcome of the stage in the project life cycle at which VM study is carried out and to do so the identification of the project current intervention point is needed. (Connaughton and Green, 1996) identified four VM/VE (Value Engineering) intervention stages as follows: concept, feasibility, scheme design and detail design while Male et al. (1998), stated that there is a generally held consensus that the following six opportunities help to achieve the highest effect on any project during a VM studys lifecycle: the pre-brief, briefing, concept design, Charette (Brief Review Workshop), detail design, and operational study (during the construction phase). In this phase of the study the Value Manager should be appointed and normally the Value Manager will held meeting with the clients in order to define objectives of Value Study, gain commitment from stakeholders and agree a bout how the value study programme should be implemented. Meeting with project sponsors and reviewing of documents is likely to happen at this stage along with conducting interviews with relevant stakeholders (Male and Kelly, 2004), selection of the participants in the value study and gathering of information is a crucial part in the this phase (Abidin and Pasquire, 2007). The structure of the value problems in details and the discussion of possible solution along with the agenda for the workshop phase are important parts in this phase and may also include how the workshop should be implemented (Male and Kelly, 2004). In this phase the team decided that more information is needed (documents, contracts, organisation, structure, client requirements, scope and more in terviews and reviews) the group also discovered the need to interrogate the project to align with strategic objectives and the understanding of the organization structure. In order to succeed it is important to know where is the project in relation to life cycle, other VM challenges/problems that are not stated need to be highlighted. All these requirements are essential in this part of the phase (the orientation).on the other hand the diagnosis also has its requirements, from the location of the site and whether it is suitable for such kind of projects, to the political factors surrounding the project without neglecting the effect of fund diversion and how the facility is going to be used. For this phase the group assumed that the investment and the brief have been sorted and duration of 15-20 days has been assigned to this phase to allow time for conducting more interviews with stakeholders and cost consultant in particular The team can be either external or existing team; the use of external team is not beneficial as conflict may arise between existing design team and external team, in addition to that the using of existing team can help in cost reduction, better development of ideas due to experience within the project, open communication and increased in implementation (Male et al., 1998). Building Research Establishment (BRE) stated that the team must represent relevant stakeholders, internal or external facilitator while. The group work choose a team that represent Newton council key members, cost consultant, architect, quantity surveyor, structural engineer, electro-mechanical engineer, relevant stakeholders and two team leaders (facilitators). That selection generally match with (Alalshikh and Male, 2009) as they composited the team in this stage with the Client representatives, end user , design team and project management team. (Male et al., 1998) mentioned five approach of VM study depends on the team composition and the team selected by the group tends to match his VM3 approach, where the personnel are the study facilitator and client representatives together with the project design team The benefits of VM have found to be most effective when an independent facilitator of the consultant/contractor team is appointed (DHS, 2010) . The group work did not mention whether those facilitators are independent or not. (ICE) suggest the team must include all relevant disciplines, have authorised decision maker and be led by value manager without mentioning the size of the team, that explain why Newton Council need to be represented as they are the decision makers. According to (Hoekstra, 2006) most owners lean towards a small 5 to 7 member VE team; one person per discipline, with no duplication, the group trend may be compatible with Hoekstra as the team represents 5 different disciplines if stakeholders , Newton council members and facilitators of the study excluded, Hoekstra also mentioned that the team may include operations, management, ITS, safety, public information, environmental and maintenance disciplines to ensure the coverage of all project aspects. Its clearly noticed that the group work tends to ignore those disciplines although in the size of the team they mentioned that it may reach 16 with variation during the study process without clear identification of the additional members and whether any considerations for other disciplines are taken into account or just that additional proportion of the size was completely assigned to the stakeholders and council members. CIRIA on the other hand recommend the use of value manager who may be either from external organization or in-house (Connaughton and Green, 1996). Again the group did not mention that and whether the two facilitators are part of the consultant/contractor team or not. One important part in the team dynamics is the facilitator and its role during study, according to (Kaufman, 2006) facilitation is the vehicle that guide the VM discipline into a viable process and there are many different type of facilitation, normally the VM facilitator involved before the project begins , being a part of deciding the discipline required in the VM team and determining the size of the team therefore the facilitator need to be well equipped with although the group has motioned the need for two facilitators in their study, they did not mention at which stage these facilitator have been brought into the project and that has a crucial impact in the kind of facilitation to be followed during the study, According to (SAVE, 2007) many factors govern the duration needed to execute the Job Plan in a value study: the size and complexity of the project, the stage of project development, the estimated cost of the project while the typical duration for the Workshop Stage is five-days, which does not include the Pre-Workshop ( orientation diagnosis) and Post-Workshop phase (implementation), (Hunter and Kelly, 2007) stated that there is a difference between study duration on the US and UK as only 1 day is given for the workshop duration in UK while its between 3-5 days in the US which is more compatible with the SAVE guidance in workshop. The group work assigned 2 days to complete the workshop phase which is between the UK the US practise in regard to the duration of the workshop

Wednesday, November 13, 2019

Detroit Riots of 1943 Essay example -- Race Essays Papers

The Detroit Riots of 1943 Since the time of slavery, racial tension has existed between whites and blacks. This tension has only increased with the passing of time. This conflict culminated in the 1940s in the form of mob violence. While there have been previous riots because of race relations, none of them were of the magnitude of the 1943 Detroit riot. Much like any other event involving racism in the 1940s, the Detroit riot has little coverage, most of which is skewed, in articles in the nation?s leading news sources such as ?Deep Trouble? in Time, ?Riotous Race Hate? in Newsweek, and ?The Truth About the Detroit Riot? in Harper?s. Thus, one must compare articles from these sources to ascertain accurate information. Even when comparing these accounts, the reader finds discrepancies in the causation and destruction of the Detroit riot. By analyzing these descriptions, one can also notice the similarities between the Detroit riot and other mob violence during that time period. For example, James Bald win?s retelling of the Harlem riot in ?Notes of a Native Son? bears great similarities in causation and destruction with the Detroit riot. Tensions in Detroit finally broke during a beautiful summer day on the 20 of June 1943. At the Belle Isle Park, at least one fistfight broke out between a black man and a white man. Discrepancies arise when inquiring into why this fistfight broke out. Time attributes the cause to be tensions between races in the park. Newsweek describes the source of the tension as white resentment for the blacks in the park in addition to the increase in the number of jobs held by blacks in Detroit. In this account, blacks had feverishly taken over the park, hardly leaving room for the white pe... ...s. But despite these variations, there is one underlying fact which unites the three: The African-American community?s hatred for white America and vise versa. However, this hatred is not only unique to the Detroit area. Based on the striking similarities between the events of the Detroit and Harlem riots, one can see that this hatred was felt by both sides across the nation. And based on the aftermath of both incidents, one can conclude rioting accomplished nothing but further damage to the African-American communities. Works Cited Baldwin, James. ?Notes of a Native Son.? 1955. James Baldwin: Collected Essays. Ed. Toni Morrison. New York: Library of America, 1998. 63-84. Brown, Earl. ?The Truth About the Detroit Riot.? Harper?s Nov. 1943 : 488 ?Deep Trouble.? Time 28 June. 1943 : 19+ ?Riotous Race Hate.? Newsweek 28 June. 1943 : 48 Detroit Riots of 1943 Essay example -- Race Essays Papers The Detroit Riots of 1943 Since the time of slavery, racial tension has existed between whites and blacks. This tension has only increased with the passing of time. This conflict culminated in the 1940s in the form of mob violence. While there have been previous riots because of race relations, none of them were of the magnitude of the 1943 Detroit riot. Much like any other event involving racism in the 1940s, the Detroit riot has little coverage, most of which is skewed, in articles in the nation?s leading news sources such as ?Deep Trouble? in Time, ?Riotous Race Hate? in Newsweek, and ?The Truth About the Detroit Riot? in Harper?s. Thus, one must compare articles from these sources to ascertain accurate information. Even when comparing these accounts, the reader finds discrepancies in the causation and destruction of the Detroit riot. By analyzing these descriptions, one can also notice the similarities between the Detroit riot and other mob violence during that time period. For example, James Bald win?s retelling of the Harlem riot in ?Notes of a Native Son? bears great similarities in causation and destruction with the Detroit riot. Tensions in Detroit finally broke during a beautiful summer day on the 20 of June 1943. At the Belle Isle Park, at least one fistfight broke out between a black man and a white man. Discrepancies arise when inquiring into why this fistfight broke out. Time attributes the cause to be tensions between races in the park. Newsweek describes the source of the tension as white resentment for the blacks in the park in addition to the increase in the number of jobs held by blacks in Detroit. In this account, blacks had feverishly taken over the park, hardly leaving room for the white pe... ...s. But despite these variations, there is one underlying fact which unites the three: The African-American community?s hatred for white America and vise versa. However, this hatred is not only unique to the Detroit area. Based on the striking similarities between the events of the Detroit and Harlem riots, one can see that this hatred was felt by both sides across the nation. And based on the aftermath of both incidents, one can conclude rioting accomplished nothing but further damage to the African-American communities. Works Cited Baldwin, James. ?Notes of a Native Son.? 1955. James Baldwin: Collected Essays. Ed. Toni Morrison. New York: Library of America, 1998. 63-84. Brown, Earl. ?The Truth About the Detroit Riot.? Harper?s Nov. 1943 : 488 ?Deep Trouble.? Time 28 June. 1943 : 19+ ?Riotous Race Hate.? Newsweek 28 June. 1943 : 48

Monday, November 11, 2019

Reaction Paper for personality developement Essay

I learned a lot with the seminar, the presentation about Personality development is appropriate with the business student like us. The discussion and the explanation are very well set, we truly understand and inspired, and we learned so much about what we are going to do. What I have learned is that, there is no end to the process of self-development, it is just like a lot of things in life which is kind of solid and maybe hard to specify now and again. Every individual should be more effective independent and self-directed learners and It is a continuous improvement process which helps an individual to improve performance in the current job, develop skill and competences realize own full potentials and of course personality makes a person distinctive, unique and exceptional. Every person has different personality and some personalities are better than the others. Human personality should be always praised and no one should ever put anyone down for having a different personality because it will determine the limit of success in order to understand what personality is. This topic that we have emphasizes the stable difference between people and social, emotional and motivational characteristic. It can limit or expand options and choices of lives. It is also been said that personality is shaped through environment, learning, parental and development factors. What I can only say is that, Personality development is a structured and supported process undertaken by an individual whom reflected upon their own learning, performance and achievement and to plan for their personal, educational and career development. It was been thought that we need to improve general skills for study and career management and encourage positive attitude to learning throughout life. The aim and objectives for this Is to improve our capacity to understand what and how we are learning and to review, plan and take responsibility for own learning and career choices. We as a student should keep growing and never stop on learning as it will be a way to our success. I learn so much with the talk. Now I think I will study hard more and develop my skills for me to become successful and have a good life someday.

Saturday, November 9, 2019

How Sarin Nerve Gas Works (And What to Do If Exposed)

How Sarin Nerve Gas Works (And What to Do If Exposed) Sarin is an organophosphate nerve agent. It most commonly is considered a nerve gas, but it mixes with water, so ingestion of contaminated food/water or liquid skin contact also are possible. Exposure to even a small amount of Sarin may be fatal, yet treatments are available that may prevent permanent neurological damage and death. Heres a look at how it works and how exposure to Sarin is treated. Key Takeaways: Sarin Sarin is an organophosphate nerve gas- a type of chemical weapon.The gas dissolves in water, so Sarin can be delivered in food or liquids as well as air.Sarin works like a pesticide. It inhibits acetylcholinesterase, preventing muscle relaxation.Although Sarin can be deadly, mild exposure can be survivable. If exposed, get away from the nerve agent, remove all exposed clothing and clean skin with soap and water. Seek emergency medical attention. What Is Sarin? Sarin is a man-made chemical with the formula [(CH3)2CHO]CH3P(O)F. It was developed in 1938 by German researchers at IG Farben for use as a pesticide. Sarin gets its name from its discoverers: Schrader, Ambros, Rà ¼diger, and Van der Linde. Pure Sarin is colorless, odorless, and has no flavor. It is heavier than air, so Sarin vapor sinks into low-lying areas or toward the bottom of a room. The chemical evaporates in air and mixes readily with water. Clothing absorbs Sarin and its mixtures, which can spread exposure if contaminated clothing is not contained. Its important to understand you can survive a low concentration of Sarin exposure as long as you dont panic and do seek medical attention. If you survive initial exposure, you may have several minutes to several hours to reverse the effects. At the same time, dont assume you are in the clear just because you survived initial exposure. Because effects may be delayed, its important to get medical attention. How Sarin Works Sarin is a nerve agent, which means it interferes with the normal signaling between nerve cells. It acts in much the same way as organophosphate insecticides, block nerve endings from allowing muscles to stop contracting. Death may occur when the muscles controlling breathing become ineffective, causing asphyxiation. Sarin acts by inhibiting the enzyme acetylcholinesterase. Ordinarily, this protein degrades acetylcholine released at the synaptic cleft. The acetylcholine activates nerve fibers that cause muscles to contract. If the neurotransmitter is not removed, the muscles dont relax. Sarin forms a covalent bond with the serine residue at the active site on the cholinesterase molecule, making it unable to bind to acetylcholine. Symptoms of Sarin Exposure Symptoms depend on the route and intensity of exposure. The lethal dose is incrementally higher than the dose producing minor symptoms. For example, inhaling an extremely low concentration of Sarin may produce a runny nose, yet a very slightly higher dose may cause incapacitation and death. The onset of symptoms depends on dose, usually within minutes to hours after exposure. Symptoms include: Dilated pupilsHeadacheSense of pressureSalivationRunny nose or congestionNauseaVomitingTightness in chestAnxietyMental confusionNightmaresWeaknessTremors or twitchesInvoluntary defecation or urinationAbdominal crampsDiarrhea If an antidote is not given, symptoms may proceed to convulsions, respiratory failure, and death. Treating Sarin Victims Although Sarin can kill and cause permanent damage, individuals who suffer mild exposure usually recover completely if given immediate treatment. The first and most important action is removing Sarin from the body. Antidotes to Sarin include atropine, Biperiden, and pralidoxime. Treatment is most effective if given immediately, but still helps if some times passes (minutes to hours) between exposure and treatment. Once the chemical agent is neutralized, supportive medical care is helpful. What to Do If You Are Exposed To Sarin Do not administer mouth-to-mouth resuscitation to a person exposed to Sarin, since the rescuer can be poisoned. If you think you have been exposed to Sarin gas or Sarin-contaminated food, water, or clothing, its important to seek professional medical attention. Flush exposed eyes with water. Clean exposed skin with soap and water. If you have access to a protective respiratory mask, hold your breath until you can secure the mask. Emergency injections typically are used only if symptoms of severe exposure occur or if the Sarin is injected. If you have access to injectables, be sure to understand when to use/not-use them, since the chemicals used to treat Sarin come with their own risks. References CDC Sarin Fact SheetSarin Material Safety Data Sheet, 103d Congress, 2d Session. United States Senate. May 25, 1994.Millard CB, Kryger G, Ordentlich A, et al. (June 1999). Crystal structures of aged phosphonylated acetylcholinesterase: nerve agent reaction products at the atomic level. Biochemistry 38 (22): 7032–9.Hà ¶rnberg, Andreas; Tunemalm, Anna-Karin; Ekstrà ¶m, Fredrik (2007). Crystal Structures of Acetylcholinesterase in Complex with Organophosphorus Compounds Suggest that the Acyl Pocket Modulates the Aging Reaction by Precluding the Formation of the Trigonal Bipyramidal Transition State. Biochemistry 46 (16): 4815–4825.

Wednesday, November 6, 2019

IMC

IMC Discuss the concept of Integrated Marketing Communications.Why is it so important to marketers? Where has Integrated Marketing Communications come from? The fact that Integrated Marketing Communications (IMC) does take place is unquestionable but the degree of integration is often questionable (Hartley and Pickerton 1999) In today's world, mass marketing is giving way to micro marketing, the one-product fits all concepts now fits fewer and fewer. Even niche marketing is giving way to one-to-one marketing, tailoring a product or service to the needs of a single customer (Skolnik, 2001). This movement away from traditional promotional format has led to organisations marketing on several fronts. In their efforts to communicate with more fragmented and diverse target segments, marketers are employing a richer variety of more focused promotional tools (Kotler and Armstrong, 1997). As organisations speak to consumers with an increasing number of voices, the message or messages being commun icated becomes harder to understand and recall.Marketing communications planning frameworkKotler et al (1996) suggest that communication goes beyond specific promotion tools, the products design, its price, the shape and colour of its package and the stores that sell it - all communicate something to buyers. It has therefore become increasingly necessary for organisations to communicate with the consumer in, as Beard (1997) puts it, 'one-voice'. Strategic synergy between mass advertising, sales promotion, public relations, internet, relationship marketing, sponsorship and the other marketing communication tools can break through the clutter with more impact, and also your customer's expectations will be consistently met in a more cost effective manner (Skolnik 2001). This deliberate synergy of communication has increasingly become known as Integrated Marketing Communications.Why it has become so important to marketers Cornelissen (2001) argues that 'IMC is the rational evolution fro m mass-marketing media advertising towards target marketing'. In his view 'IMC is seen as...

Monday, November 4, 2019

The Importance of Market Segmentation Essay Example | Topics and Well Written Essays - 1500 words

The Importance of Market Segmentation - Essay Example It’s a financial situation where if your advertising is all over the place, without proper focus, you will spend much more money in areas you where you don’t need to. It affects the return in investment (ROI) negatively. The reason why anyone is in business is to make money and reduce losses on all levels (Boone, Kurtz 1999, p. 229). There are two types of products in marketing: consumer products that the general public buy, and business products which are created for the needs of other businesses. A good example would be a company that buys rubber to create tires. Tires can be purchased for the family car (consumer) or tires can be purchased by a car manufacturing plant to put on their automobiles (business). The marketing will be different for both groups with the first group getting literature that says what a great ride one will experience while driving with these tires. That is business to consumer marketing. The other group produces literature which outlines all t he technical details such as available tire sizes, rubber density, tread patterns, testing results and other statistical information that most consumers could care less about. This type of literature is business to business marketing ((Boone, Kurtz 1999, p. 229). ... Four common bases in segmentation are geographic, demographic, psychographic and product-related groupings. The next step is the strategic issue of which segment should be selected, and the following conditions should be met: One where the maximum differential in competitive strategy can be developed; Capable of being isolated out so competitive advantage is preserved; Must be valid even though imitated (Jain, 1997, p. 117). Geographic Segmentation Geographic segmentation deals with location of population most interested and likely to purchase a certain product or service because of where they live. Much of this can be determined through census and job growth data over several year or decades to view qualified patterns that match the criteria for the marketing direction of a product or service (Boone, Kurtz 1999, p. 232). The United States government currently classifies urban data using three specific categories: the Metropolitan Statistical Area (MSA) which is a freestanding centra l urban area of 50,000 or more in population, with 100,000 in total MSA; the Consolidated Metropolitan Statistical Area (CMSA) which incorporates the largest cities in the U.S. and must include two or more MSA; and the Primary Metropolitan Statistical Area (PMSA) which covers urban counties with social and economic ties to CMSAs. Other factors in geographical segmentation are climate, local food habits, and also determining where competitors are located and how they will affect the market plan. The Geographic Information System (GIS) as one can find on Google Maps, is one example of finding where your competitors are (Boone, Kurtz 1999, p. 234). Demographic Segmentation The study of demographics relates to age, sex, income, education, occupation, household size, all of which

Saturday, November 2, 2019

Is the world tourism orginasation overexaggerating the benefits of Essay

Is the world tourism orginasation overexaggerating the benefits of tourism and recreation - Essay Example The WTO has clearly delineated tourism and its possible benefits under the many classifications, such as : a factor of sustainable development, a cultural heritage promoter and enhancer, a beneficial activity for the host country and community, and ultimately as a vehicle for individual and collective fulfilment. With this agenda, the WTO has been promoting tourism across countries and zones. Tourism offers, an indirect way to balance the flow of money from the economically rich nations, whose people have plenty of money but are stressed due to lack of time and leisure, to the people of economically backward nations, but with relatively less stress factors and with backgrounds of more cultural heritage, historical monuments/preservations or rural wilderness. It conducts periodic research and guidelines as to what are the things that tourists should take note of, while embarking on tours and travelling across borders. Poverty alleviation program through tourism, has been vigorously ad vocated by the WTO. With WTO promoting the cause of tourism so largely, the world population at large, tend to believe more and more in the positive benefits of travel and tourism. On closer analysis, however, the question does arise, in one's mind, as to whether, the benefits of travel and tourism are really as great as portrayed by WTO, or is there some exaggeration. For this purpose, this research shall cite some case studies and citations to explore the cases in which the impact of tourism had indeed been beneficial and , how in some cases tourism has had some sort of negative impact on the people. Social Impact of Tourism Research findings of Hall et al, (1997), show us that the phenomenon of countryside tourism is found worldwide, and greatly encouraged to give a boost to the regional economies found in the area. The tourism movement itself, holds the potential to be diversified into as many ways as the following : Wilderness tourism, National parks, Recreation resorts, Second homes, Retirement market and Cultural-heritage tourism. As more and more people retire, they would like to move away from the hectic and timeless lifestyles that the developed economies offered, to more peace filled beach resorts or rural resorts or houses. Sometimes studies reveal that the very existence of farm lands and the pre-industrial development life-style is good enough to induce people to have a rural visitation. A case of Chemainus a town in British Colombia is cited as an example.( Murphy, 1981). How the nondescript