Human Rights Violations And Abuses Essay - 2175 Words

Introduction: This report is submitted to the Human Rights Council to report on the human rights violations and abuses against the Rohingya Muslims in Myanmar. This report focuses on the protracted enforcement of discriminatory policies that seek to marginalise and control Rohingya population namely of the Rakhine state. This report argues that Myanmar’s 1982 Citizenship Law and state and federal legislative acts function as the catalyst to excluded and marginalise the Rohingya. Theses policies violates their human rights as it contributes to the systematic and systemic discrimination of the Muslim minority group, as well as inciting conflict and displaced persons, restricting migration and depravation of basic human and exploitation of their socioeconomic status. Our organisation investigates the context of the legal framework that escalates the Rohingya crisis; and provides four key recommendations to protect their rights and foster brighter futures. 1.0 Country background: 1.1 Basic history 1.2 Burma’s pre-colonial period was similarly afflicted with complex ethnic and religious barriers to peace; marking Buddhists a significant massacre in 1942 where the actions of genocide against Muslims, recorded up to 50,000 deaths. Until January 1948 Myanmar was governed by British colonial rule and declared its independence, thus sparking major internal debates to the political future for Burma as the British rule embedded a deep distrust of foreigners to uphold BurmanShow MoreRelatedViolation of Human Rights820 Words   |  3 Pages â€Å"What are human rights?† When asked this question, many people would list 2 to 3 basic rights, the ones you learn in school basically, like the right to speak freely, to eat, to have a proper education†¦ But that is not even half of the human rights. In the early ages, they were no human rights to abide by. Every country or culture had its own regulations and rules. However, in the beginning of World War II (What are human ri ghts par1), an idea emerged entitled â€Å"freedom†. With it came out a documentRead MoreThe Decision For El Salvador s Supreme Court860 Words   |  4 Pagesthe issue of human rights. 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After decades of dictatorships in some countries, democracy has not meant an end to impunity for violations of women rights. In fact, despite the formalRead MoreA comparison Study of Russia and Estonia1171 Words   |  5 PagesHuman rights are a fundamental aspect of the lives of individuals. The atrocities committed throughout history have prompt the formation of a variety of organizations that have encourage the advancement and respect for the human rights of all individuals around the world. Despite a growing human rights movement and awareness among individuals, many countries still continue to violate the human rights of their citizens. There could be many reasons for this trend, but there are certain factors thatRead MoreEssay about Police Brutality1737 Words   |  7 Pagesdivisive human rights violations in the United States. The excessive use of force by po lice officers persists because of overwhelming barriers to accountability. 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Its very eye opening when you find out about these types of things because we never hear aboutRead MoreHuman Righ ts in History1119 Words   |  4 PagesThroughout history, human rights have been violated and there have been people trying to fight for their rights but many have failed. Each human being has the same equal rights at the time of birth and that should not change at any given moment. Human rights entitle a person’s right to freedom of expression and movement, equality before the law, the rights to live, right to education, religion, and to own property as it states in the (preamble). People all around the world should know and understandRead MoreAbstract. Since 2003, Many Chinese Citizens Have Been Detained1700 Words   |  7 Pagescreated for the purpose of detaining petitioners who seek rectification for problems at local and provincial levels of government, are subjected to a multitude of physical and psychological abuses. This paper analyzes the conditions that caused these detention facilities to appear, assesses the abuses and rights violations perpetuated by these ja ils, and offers several potential steps that American policymakers can take to address this issue.Introduction In 2003, China abolished a state-sanctioned systemRead MoreDrug Testing and Issues of Privacy at the Workplace753 Words   |  3 Pageswith substance abuse and other addictive behaviors among the employees and/or staff. Again, there is a logic behind the reasoning for drug testing employees in the workplace. There is additionally potential for abuse by those performing the drug tests to do so excessively or without cause, or that such tests lead to other forms of screening and privacy violation. This is an aspect of the issue that is difficult to define: where is the line between what is necessary and what is a violation of privacyRead MoreThe Universal Declaration Of Human Rights1485 Words   |  6 PagesUniversal Declaration of Human Rights states â€Å"that human rights are held by all persons equally and universally forever† –hence, they are universal held. This is due to them being the exact same for all human beings anywhere in the world. One cannot acquire hum an rights because of where they come from, but because they are a member of the human race. Nobody can lose those human rights, nor can they be taken away for whatever the reason may be. Together, we have the right to express ourselves, communicate

Stages of Grief Paper - 1074 Words

Stages of Grief Paper Write a 750-1,000 word paper analyzing Woterstorff’s reflctions in Lament For a Son. In addition, address Kubler-Ross’ five stages of grief, as they are expressed throughout Lament for a Son, and respond to the following questions: 1. How does Wolterstorff find joy after his loss? 2. What is the meaning and significance of death in light of the Christian narrative? 3. How does the hope of the resurrection play a role in comforting Wolterstorff? Include three sources including the textbooks, bible and other reliable/academic sources. Prepare this assignment according to the APA guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required. This assignment uses a rubric.†¦show more content†¦Meaning and significance of death in the light of the Christian narrative is addressed including adequate detail. Meaning and significance of death in the light of the Christian narrative is addressed including detail and some examples. Meaning and significance of death in the light of the Christian narrative is addressed and shows a deep understanding, including a detailed description and many examples. 15.0 %Explanation of How Hope of the Resurrection Plays a Role in Comforting Wolterstorff Explanation of how hope of the resurrection plays a role in comforting Wolterstorff is not present. Explanation of how hope of the resurrection plays a role in comforting Wolterstorff is present but lacks detail. Explanation of how hope of the resurrection plays a role in comforting Wolterstorff is present with detail. Explanation of how hope of the resurrection plays a role in comforting Wolterstorff is present with detail and some examples. Explanation of how hope of the resurrection plays a role in comforting Wolterstorff is present, with detail and many examples, and shows a deep understanding. 20.0 %Organization and Effectiveness 7.0 %Thesis Development and Purpose Paper lacks any discernible overall purpose or organizing claim. Thesis and/or main claim are insufficiently developed and/or vague; purpose is not clear. Thesis and/or main claim are apparent and appropriate toShow MoreRelatedA Reflection On The Term Bereavement1381 Words   |  6 Pagesthe term grief refers to the multiplicity of responses to bereavement; cognitive, affective, behavioural, and physiological-somatic responses (Zisook Shear, 2009). Examples of normal grief responses are intense sorrow, frequent crying, persistent longing, denial, anger, guilt, depression, fatigue, hopelessness, shock, loneliness, (Margaret Stroebe, Schut, Stroebe, 2007). 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Guidelines Free Essays

How is history (or the author’s biography) related to the short story? On your points and ideas by citing lines from the story. Moral ‘Philosophical Approach * Expound * What morality or philosophy in life does the short story teach to its readers? Expound on your points and ideas by citing lines from the story. Formalism Approach * Analyze the elements of the short story. We will write a custom essay sample on Guidelines or any similar topic only for you Order Now * How do the elements help establish the overall message of the story? Psychoanalytical Approach * Examine the three parts of the major character’s psyche. Explain how sexuality motivates the behavior and the struggle of the protagonist. * What symbols that are linked to sexual pleasure are made apparent in the story? Archetypal Approach * Identify and analyze the recurring patterns or symbol’s in the story. * Expound Feminist Approach * What female roles are pointed out in the story? * Explain how society imposes gender gap. Marxist Approach * Discuss the struggle within classes (the haves vs.. The have-onto/the elite vs.. The socially impoverished). * How does power remain constant or shift throughout the Tory? Reader Response Approach * How do you relate with the short story? * What are your personal responses to the short story? NOTE: Regardless of the approach used, the plot of the story should be pointed out. Criteria: Content (Are the questions clearly answered? How in-depth are the responses and discussions? How to cite Guidelines, Papers

The Nature of Identity free essay sample

A discussion on identity how it is formed and judged, with a focus on racial identity, gender identity and class identity. This paper shows how a sense of identity is developed and how this identity is then judged by the individual to create their level of self-esteem. The paper examines the three aspects of race, class and gender, with a focus on how this impacts self-esteem and how it creates an individuals identity. Identity is a characteristic that defines a person and impacts everything they do, from the relationships they form, to the work they do and everything in between. Identity is the one characteristic of an individual that remains with them at all times, whether they are alone, socializing, working or with their families. Identity is a constant companion of an individual and determines how they see themselves and how they feel about themselves. This first part is self-image, the second part is self-esteem which is defined as one of the key components of an individuals personality (Seamon Kenrick 398). We will write a custom essay sample on The Nature of Identity or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page

Neanderthal Hybrid Essays - Human Evolution,

Neanderthal Hybrid Implications of Neanderthal-Homo Sapiens Hybrid by Abrigo do Lagar Velho. In a recent excavation at Abrigo do Lagar Velho in Portugal, Duarte et al (1999) unearthed what was later to be recognized as early human skeletal remains which pointed to interbreeding between Neanderthal and Modern Humans during the mid - upper Palaeolithic transition. The morphology of the remains, belonging to a child of approximately 3-4 years old, indicates a Neanderthal typology in post-cranial features, and more modern cranial features. The find has been cited as evidence of hybridization between the two traditionally separate human lines, and offers an explanation to the question of Neanderthal extinction. (Trinkaus 1999) Anthropologists are now offered a line of evidence pointing to the contemopranity of Moderns and Neanderthals in parts of Europe and assumptions can be made about their contact: "The discoverers...are making a ground-breaking claim, that the skeleton shows traces of both Neanderthal and modern human ancestry, evidence that modern humans did not simply extinguish the Neanderthals, as many researchers had come to think. Instead the two kinds of human were so alike that in Portugal, at least, they intermingled...for thousands of years." (Kunzig, 1999) By examining the theories of human evolution, and looking at the cultural evolution of tool technology as well as the biological transitions and differences between the two types of humans, we can see that this hybridization just might be the answer. Perhaps this find will be able to tell us what exactly did happen to the Neanderthals. Firstly, it is useful to have an overview of the different theories of human evolution, or I should say the two most widely accepted views as accepted by palaeo-anthropologists in the field. For some years now it has been the contention that the origins of modern humans stem from either a continuous evolution from archaic to modern humans in local regions from an earlier dispersal of Homo erectus, or conversely from modern humans evolved in Africa only which then dispersed to replace those hominids in said regions. These two theories are known as the Continuity or Regional model and the Replacement or Out of Africa model respectively. The fossil (skeletal) and cultural (technological) evidence thus far has pointed to convincing arguments on both sides, which proponents are quick to defend. Neanderthals can be distinguished from anatomically Modern Humans by the presence of prominent brow ridges, low forehead, occipital bun, facial prognathicism, large nasal aperture, and shorter, sturdier skeletal features most notably, distinguishing them from Moderns who were taller and had longer limbs, higher foreheads, lass prominent browridges and rounder skulls. It should be noted that the cranial capacities of both were comparable, with the Neanderthals being even slightly larger. (Klein: 1989) Many proponents of a regional theory claim that such morphological differences show a continuity and depending on how they are viewed can be seen as evidence of variation within a species, not distinct species. This would mean that the Neanderthal morphology developed as an adaptation to the colder glacial climate of Europe and elsewhere. (Wolpoff:1980) From a replacement standpoint however, these differences in morphology are too distinct to be variables on a theme and in conjunction with dates provides evidence supporting that view. (Mellars and Stringer:1989) Neanderthals occupied Europe and the Middle East during a time range usually agreed upon as ranging from roughly 130 kya - 35 kya to as recent as approx. 26kya. Modern populations are seen as early as 100kya in the Middle East and around 40 kya in Europe. At some sites in the middle east, both populations lived in very close proximity to one another for what is thought to be a time range of about 40 000 years. (Akazawa et al:1998) Recent developments in genetic studies have begun to open new lines of evidence in the relatedness of Neanderthals to current modern human populations. By studying the genes of both, we can compare the similarities and differences and calculate whether the two are close enough to say there is a relation or not. This line of research had been theory mostly because the skeletal remains on record had no organic material available from which to extract genetic material (i.e.: collagen in the bone). DNA from a Neanderthal specimen would be able to confer or oppose the " Mitochondrial Eve" theory put forth by Cann et al in 1987 (Foley and Lahr 1992: 526; Klein 1989:352) which stated that the common ancestor for modern human populations could be traced to approx. 200kya in Africa. When DNA was finally extracted from a Neanderthal specimen, this could be addressed.

GCC and UAE vs. Iran

GCC and UAE vs. Iran Executive Summary The activity of Iran has been of extreme concern for the whole world and countries of the Persian Gulf Region in particular. In 2000, the disclosure of Iran’s nuclear program became a worrying signal for the whole world. The production of nuclear weapons of massive destruction could destabilize the situation in the Middle East and aggravate the peaceful existence of other countries.Advertising We will write a custom critical writing sample on GCC and UAE vs. Iran specifically for you for only $16.05 $11/page Learn More However, Iran’s nuclear program is not of the primary concern nowadays. Iran actively practices the policy of intervention in regional conflicts. Thus, Iranian involvement in Yemen, the Syrian crisis, undermining Kuwait and Bahrain security are warning signs for the global community. The disturbing thing is that Iran will become a significant participant in the global affairs due to the vast oil deposits. The Un ited States of America always played a significant role in the Middle East region. President Obama initiated another foreign policy that aimed at reducing the level of involvement in the Middle East. Such policy was motivated by the fact that the US involvement in the Middle East could have negative consequences for the country. What concerns the balance of power in the area, there is no balance due to the strategic significance of Iran and its provocative activity. Finally, countries of the Gulf Cooperation Council and the UAE, in particular, and Iran are interdependent due to their location. In my opinion, Iran undermines the potential development of the countries in the Middle East via interventions and aggravation of conflicts. The problem becomes severe because of the Iran’s growing influence. In my opinion, GGC and the UAE should collaborate with Iran to promote at least initial improvement of the situation. Context and importance of the problem Iran’s nuclear pr ogram and general belligerence have always been a reason for much concern in the world. Nowadays, most countries aim to promote a peaceful coexistence of all states. The countries of the Gulf Cooperation Council experience economic development nowadays. However, their prosperity is always under the threat due to the instability in the region. Despite the recent nuclear deal, the Gulf Cooperation Council, especially the United Arab Emirates, should monitor Iran’s actions and develop strategies for the creation of free of nuclear weapons zone in the Middle East. Several reasons predetermine the need to address the issue under consideration. First, Iran is estimated to be the primary state that supports the global terrorism. According to this view, Iran finances, trains, and provides armory for terrorist groups to overthrow regimes in Muslim countries, Israel, and the West.Advertising Looking for critical writing on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More The most famous terrorist organization is Al Qaeda (â€Å"Iran: a Clear and Present Danger† par. 2-3). Second, Iran’s support of activities in Syria and participation in the conflict in Yemen have already resulted in million deaths and an immense number of refugees. Finally, the active development of capabilities for cyber warfare, as well as smuggling weapons in Bahrain and Kuwait, demonstrate country’s danger. Important aspects for consideration The US vacuum from the area The distinctive feature of the President Obama’s foreign policy is the so-called vacuum from the countries of the Middle East. This decision is motivated by the excessive America’s intervention in the Middle East in the past. The results of this intervention are as follows: the dissatisfied Middle East, consequences of two wars in Afghanistan and Iraq, and the continuous terrorist threat. Taking all these adverse cons equences into account, the President decided to follow the strategy that is more tolerant in comparison to previous ones. However, scholars argue that nothing has been changed. Iran still aims at producing nuclear weapons, the Israeli-Arab conflict is unsolved, and terrorism continues to exist (Bettiza and Phillips 11). Some scholars even argue the US’s foreign policy of non-intervention resulted in the aggravation of the situation. The current example is the war in Yemen. Balance of power The problem of balance of power in the region is not solved yet. Several reasons predetermine this statement. First, no balance can be achieved unless the conflict with Israel is solved. Second, Iran’s development of nuclear program destabilizes the whole region. In case Iran introduces nuclear capabilities, it will bring extreme tension to the region. Other countries may start the production of nuclear weapons for protection. The situation is controversial because most countries in the region want to establish a zone free of nuclear weapons. For instance, the United Arab Emirates supports this idea because it is crucial to the successful economic development. This intention makes a situation even more complicated. Countries of the Gulf Cooperation Council should negotiate with Iran as far as military pressure is impossible in such conditions (â€Å"Rethinking the Balance of Power in the Middle East† par. 4-7). Mitigation to Iran’s hegemonic actions The European Union, the United Nations, the United States of America, and the United Arab Emirates imposed a variety of sanction aimed to mitigate Iran’s hegemonic actions. The global community had to react to Iran’s jeopardizing of peace in the world. All sanctions were directed at Iranian financial and energy sectors. The economy deteriorated significantly because of several rounds of severe sanctions. Thus, the UN sanctions banned the supply of materials that could be used in nuclear-b ased technologies. The export of weapons was banned too. The European Union also introduced particular measures. Among them were the restrictions to conduct any financial operations with Iranian banks and transport equipment that can be utilized for the enrichment of uranium. The US sanctions are the most severe.Advertising We will write a custom critical writing sample on GCC and UAE vs. Iran specifically for you for only $16.05 $11/page Learn More They ban everything except for the export of materials that can be useful for residents of the state (â€Å"Iran Nuclear Crisis: What are the Sanctions† par. 1-6). The relations between the United Arab Emirates and Iran should also be analyzed from this perspective. Thus, these two countries were partners for many years. However, the UAE strongly supports the UN and US sanctions against Iran because of its nuclear activity. GCC-Iran proxy wars Iran is involved in several proxy wars. The Iran’s role is Syria is being actively discussed nowadays. Researchers consider that Iran’s involvement has led to the formation of the so-called Islamic State by jihadists (Xenakis par. 3-5). Officials of Bahrain and Kuwait claim that Iran attempts to smuggle weapons in their countries as well. Bahrain’s Foreign Ministry officially supports this statement (â€Å"Bahrain Expels Iranian Envoy over Alleged Arms Smuggling† par. 2-3). Currently, the civil war in Yemen is one more proxy war between Iran and Saudi Arabia. The most disturbing thing about these wars refers to the fact that they also destabilize the situation in the region and aggravate the progress of other countries too. As the conflict develops and increases, more countries become involved. Consequently, the region-wide crisis occurs (Tisdall par. 1-5). Interdependence, economy, and trade The countries of the GCC are dependent on Iran because of its natural resources and strategic location. The United Arab Emira tes is involved in a variety of economic and trade relations with Iran. For instance, the share of total imports to Iran is the highest in the UAE. This relation demonstrates the UAE dependence on Iran. On the other hand, re-export system in UAE allows Iran to conduct several economic functions under sanctions (Habibi 4-5). Critique of policy options and further recommendations The 2015 Iran nuclear deal represents an agreement that presupposes the blockage of possible ways of receiving materials and equipment for the building of the atomic bomb. The enrichment of uranium and plutonium is reduced by more than ninety percent. According to the agreement, the possible level of enrichment is no more than four percent (â€Å"The Historic Deal that Will Prevent Iran from Acquiring a Nuclear Weapon† par. 1-5). This nuclear deal will result in the canceling of sanctions and Iran’s increasing influence in the global affairs. Large deposits of oil may alter the oil market drasti cally and result in the rapid fall of prices. Iran’s current activity should be regarded as a warning sign. The combination of aggression and increasing power may result in country’s threatening and provocative behavior. The primary problem refers to the fact that the global community, as well as the UAE, recognize the importance of Iran and readiness to meet halfway.Advertising Looking for critical writing on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More The UAE cannot avoid collaboration with Iran in such situation. The UAE cannot stop having international trade relations with Iran due to the threat of substantial losses. In my opinion, it is necessary to promote Iran’s economic development only in case it proves its peaceful aims. Current activities demonstrate contrary targets of the country. It would be necessary for the UN, the EU, and the US to limit Iran’s capabilities despite potential threat to the oil industry. Bahrain Expels Iranian Envoy over Alleged Arms Smuggling. 2015. Web. timesofisrael.com/bahrain-expels-iranian-envoy-over-alleged-arms- smuggling/. Bettiza, Gregorio, and Christopher Phillips. Obama’s Middle East Policy: Time to  Decide. n.d. PDF file. 29 Nov. 2015. lse.ac.uk/IDEAS/publications/reports/pdf/SR003/bettiza.pdf. Habibi, Nader. The Impact of Sanctions on Iran-GCC Economic Relations. 2010. PDF file. 29 Nov. 2015. brandeis.edu/crown/publications/meb/MEB45.pdf. Iran: a Clear and Prese nt Danger. n.d. Web. http://honestreporting.com/hot-topics/iran-a-clear-and-present-danger/. Iran Nuclear Crisis: What are the Sanctions. 2015. Web. bbc.com/news/world-middle-east-15983302. Rethinking the Balance of Power in the Middle East. 2010. Web. weforum.org/sessions/summary/rethinking-balance-power-middle- east. Tisdall, Simon. Iran-Saudi Proxy War in Yemen Explodes into a Region-Wide Crisis.  2015. Web. theguardian.com/world/2015/mar/26/iran-saudi-proxy-war-yemen- crisis. The Historic Deal that Will Prevent Iran from Acquiring a Nuclear Weapon. n.d. Web. https://www.whitehouse.gov/issues/foreign-policy/iran-deal. Xenakis, John. World View: Russia Warns that Syria would Become a ‘Proxy War’. 2015. Web. breitbart.com/national-security/2015/11/01/world-view-russia-warns- that-syria-war-could-become-a-proxy-war/.

Phil Company II Research Paper Example | Topics and Well Written Essays - 1000 words

Phil Company II - Research Paper Example This means that a company should create a brand after acknowledging the influence of economic forces on any given marketing environment. In the contemporary business environment characterized by economic forces created by free enterprise, a company’s brand has proven to play a substantial role in ensuring accomplishment of marketing objectives. Therefore, modern managers should develop reliable skills of initiating and developing a company’s brand. In the context of Phil Company, we will strive to create a brand that deems appropriate for the company’s marketing strategy. From a theoretical perspective, creation of a brand starts at the definition stage whereby a manager defines what a company’s brand should mean to all the interested stakeholders. Upon defining a company’s brand, the responsible manager determines clear objectives meant for that company (Julian, 2011). Based on the business profile of Phil Company and the prevailing marketing force s in the electronics manufacturing industry, Phil can develop a concrete brand by articulating marketing research information into their decision making processes. Research information helps in brand creation because it highlights the key stakeholders and their respective expectations with respect to the company’s marketing practices. In the context of Phil Company, research findings show the expectations of selected market segments. After an accurate definition of the brand, the next step should involve specifying the intended objectives of that brand to the interested stakeholders. A typical brand should communicate the intended message to the target audience(Peter, 2004). A brand should create a vivid perception of a company’s products’ qualities and uniqueness. Phil Company emphasizes the need to differentiate their product with respect to the element of competition in the industry. As a result, the brand developed will influence the target audience at an em otional level. The content of the created brand should achieve a feeling of connection to the consumers. In addition, Phil can achieve loyalty among the consumer population by engaging in the house of brands. In order to reach all its target audience, Phil Company will engage in active brand positioning, both at the domestic and the international market environments. Brand positioning can be achieved through the use of advertisement channels like the media, both television and print, or through the internet. Employment of these modes of advertisement will facilitate substantial positioning of Phil’s brand in both markets (Peter, 2004). Product pricing is another essential element in marketing. In a competitive environment characterized by the typical forces of free enterprise, product pricing is influential in a company’s marketing process. A business environment enjoying the economic aspect of free enterprise allows easy entry and exit from any product industry. In th is regard, the electronic products industry in the US and at the international level has numerous competing manufacturers. Therefore, Phil has to consider the influence of pricing during the development of their marketing strategy. Phil chooses to adopt three pricing strategies that can facilitate the development of comprehensive pricing principles. The first pricing strategy adopted by Phil is

Writing a conclusion Assignment Example | Topics and Well Written Essays - 250 words

Writing a conclusion - Assignment Example It can help the clients to know about the company’s background and the products. A fascinating website with all the information can give clients a vivid idea about the company. The feedback from the customers is vital as it gives a chance to remove the shortcomings and to improve the existing services. Jill can provide the customers a connection with the company’s staff that is obliged to answer to their queries. Any sort of delay in answering to the queries of the clients can make Jill lose clients, so in order to prevent this from happening she must hire a staff that is available to resolve the problems of the clients. It establishes the credibility and a good reputation in the market. If the business has saturated the market place then it is time to increase the services. As you are offering what others are not so it will help to increase the number of clients (Ashe-Edmunds). Jill must have a thorough knowledge of the needs of the customers. She must diversify her

Six Sigmas Concept Research Paper Example | Topics and Well Written Essays - 750 words

Six Sigmas Concept - Research Paper Example 27). The paper argues that Six Sigma is all these but not limited to the above-mentioned elements. Concisely put, Six Sigma is a business process that allows the companies to design their operations in such a way that helps in improving their bottom line profitability by decreasing the waste, increasing the quality. Six Sigma is the business philosophy that urges companies to create mechanisms, which to do fewer mistakes in everything that they do, from writing a checkbook to designing a aircraft, from sweeping the floor to refining petroleum (Carreira & Trudell, pp. 98-99). Despite the fact that Six Sigma could be placed in the life of quality management programs but it also has some striking differences from other quality management programs. First, when other quality programs focus on finding, detecting and understanding the defects to fix them in the early stages of production, Six Sigma urges specifically to create mechanism, systems, and operations, which are defect free (Pande & Holpp, pp. 14-15). Six Sigma believes that products which show defects during production are more likely to do the same when used by the customers; therefore, the focus should be recreating these processes in such a way that defects do not arise in the first place. Second, the way Six Sigma defines quality is much different from other quality programs. During the 1980s, when the prevalent definition of quality was about conformance to certain standards regardless of how these standards were being met. Under the umbrella of Six Sigma, quality is defined as â€Å"a state in which value entitlement is realized for the customer and provider in every aspect of the business relationship† (Summers, pp. 27). In the past, when companies focused solely to conform to standards and produce products according to customer requirements they always found themselves trapped. This was because the companies had little or no focus on the process itself. The company producing the product after finding several defects in it during production, and the company producing it defect free in the first attempt, both were standing in the same line because both had the same â€Å"quality† (Carreira & Trudell, pp. 98-99). Despite working hard on those products, profit margins of these companies remain stagnant or they even kept shrinking. They could not increase the price because of the competition but their costs were sky rocketing because of extensive reworking, reprocessing, warranties, inspection, lost sales, buffer inventory, return and allowances, testing costs, overtime, complaint handlings and others (Zinkgraf, pp. 38). Furthermore, Six Sigma is also a business strategy and management philosophy, which cannot be implemented in the absence of support from the top management and the front line employees. Unlike other quality programs, implementation of Six Sigma requires motivation and support from all employees of the day. It is about asking tough questions about the everyday operations in order to improve them (Carreira & Trudell, pp. 98-99). It is about asking tough questions and leaving comfort zone in order to become more effective in achieving the results. Moreover, Six Sigma believes

Impacts of Commercial Pressures on Audit Performance

Impacts of Commercial Pressures on Audit Performance Given the commercial pressures  are Auditors doing a good job? Introduction For two decades the debate has raged regarding whether auditors are performing their tasks adequately, within the bounds of the commercial pressures they are under. In preparing this paper, we have studied current research and comment surrounding this issue. Our opinion is that, although there are areas of serious concern and issues that need to be addressed, generally the auditing profession is doing a good job. â€Å"The debacle of Enron has shaken core assumptions about auditors and auditing.† (Kay and Carsberg 2002). Following the collapse of Enron, and its auditor’s Andersen, the role, competency, quality and standards of auditors came under increasing scrutiny, resulting in a raft of headlines such as the one quoted. The call from Kay and Carsberg, and others, for national and international standard committees to be set up, was quickly responded to. The US Sarbanes-Oxley Act (2002) and UK Combined Code of Corporate Governance (2003), both of which imposed stringent conditions onto the audit process, were swiftly introduced. As a result, the profession, through the IFA[1] (2006) responded with a complete overhaul of standards. All these regulations and standards have been subject to constant revision since their inception. However, concerns still exist regarding auditor performance as recent attempts by the UK government to criminalize certain audit failures shows (Parliamentary Correspondent 2006). In the same article audit firms responded, stating such a move would be â€Å"both costly and ineffective†[2] and that the â€Å"proposed offence will inevitably lead to defensive auditing, which is not in the interests of the profession or clients.†[3] . The auditing process, particularly in respect of Plc’s[4] is a complex procedure. There is a significant amount of preparatory work to be undertaken prior to the audit itself, including an understanding of the client’s business, evaluation of the risk, and the costing and construction of the audit itself (Dassen et. al. 2004, ch.6). This will determine the depth, breath, and percentage of testing required, fulfilling their tasks and complying with the requirements of all the applicable regulations and codes. This process also includes reaching an agreement on the fees to be charged. The audit task is even more complex when the organisation involved is a multi-national or transnational corporation. In addition, auditing firms have to ensure that they, and all of the persons involved in the audit, when preparing the audit, need to take into account all modifications and improvements to IFA standards, Company Law and the Combined Codes (Grey and Manson 2004). To monitor audits standards the government set up the Audit Inspection Unit (2006). The task of this unit is to ensure audits have complied with all current regulations (see page 6 of the report). Their latest report covered the â€Å"big four† firms and, for first time, the next five largest auditing firms. Seventy-seven audits were reviewed, over a number of sizes and industry sectors (see Appendix 1). Although, in general terms, the report responded positively, concluding that auditing firms are maintaining a reasonably high standard, there were some concerns. They found that progress on previous recommendations had been slower than expected, although there were mitigating circumstances (see section 4.1.1, p.11). In addition there was some concern expressed regarding the audit documentation (section 4.4.7, p.21). However, in other areas, such as leadership and human resources (section 4.2), improvements had been seen. In their final analysis, only in three areas did the Uni t make further recommendations. Addressing the position from the government viewpoint, a report was commissioned by the FRC[5] (Oxera Consultancy Group 2006). This report concentrated on the availability of auditor choice to corporations, and the competitive aspect of the profession in general. Whilst agreeing with the Audit Reporting Unit’s conclusion that generally the audit profession was performing their tasks well, this report expressed concerns in other areas. These focused on the dominance of the major audit firms within Plc and international fields. The fear is this leads to lack of choice and has produced increases in fees that exceed inflation by a significant amount, as much as 11%. There was also recognition that, from a logistical and cost point of view, it was virtually impossible for other auditing firms to compete for this market. One of the resultant fears that most corporate management expressed, was the problem that would be caused if there was a consolidation from four to three firms, and the impact this would have on other accounting and financial services, as well as the audit choice. Conclusion Having studied all of the research, we would concur with the conclusion that in view of the commercial concerns, audit firms are generally performing a good job. However, in our opinion, there is a need to address the competitive issues surround audit firms in the cases of quoted company audits. We would recommend that the laws of competition should be applied to the audit industry to ensure the numbers of firms do not reduce still further, and that ways should be considered to enable other firms to compete successfully in this market. References Audit Inspection Unit (2006) 2005/6 Audit Quality Inspections. Financial Reporting Council. London. UK Dassen, R., Schilder, A., Wallage, P. and Hayes, R. (2004) Principles of Auditing: An Introduction to International Standards on Auditing. FT Prentice Hall. Gray, Iain and Manson, Stuart (2004). The Audit Process: Principles, Practice and Cases. Third edition. Thomson Learning. Handbook of International Auditing, Assurance, and Ethics Pronouncements. (2006). International Federation of Accountants. New York. Kay, John and Carsberg, Bryan (2002) Stiffening the auditors’ backbones. Financial Times. UK Oxera Consultancy Group (2006). Competition and choice in the UK audit market. Report prepared for Financial Reporting Council. London. Parliamentary Correspondent. (2006). Auditors may escape criminal sanctions. Accountancy Age, UK. Sarbanes-Oxley Act (2002) Retrieved 6 November 2006 from http://www.sarbanes-oxley-101.com/sarbanes-oxley-TOC.htm The Committee on Corporate Governance (2003). The Combined Code on Corporate Governance. Financial Reporting Council. London. Footnotes [1] International Federation of Accountants [2] Baroness Noakes, a former KMPG partner [3] An Ernst Young spokesman [4] Public Limited Companies [5] Financial Reporting Council

affirmative action Essay -- essays research papers

Introduction: Affirmative action in higher education should be abolished. College admissions should be based on what the admissions board is looking for, not what the government says should be required. In this paper, I will present evidence to support that position. At one time, affirmative action was a needed and legitimate policy. Segregation has existed way too much in the past and has left people out of jobs, out of certain areas of town, and schooling. We needed to make a law that would get rid of segregation, and help everybody assimilate or just live peacefully without discrimination. When a majority the southern where rebelling and would not allow African Americans in their stores, schools, etc, affirmative action was justifiable. But is it today? Much of the affirmative action debate is, and should be centered on education. Many of the critics whom at one time also believed that the preferential treatment shown to lower the discrimination towards minority groups is something that should be eliminated. Being that American society has become less discriminatory, affirmative action may be less necessary. Discrimination is something that will always be an issue; there will always be backwards individuals who cannot overlook their own prejudices for the greater good. However, there are fewer of these people. With declines in racism, we should also seek to eliminate the reverse racism now being displayed towards college while male applicants. This is an issue that effects potential students, and those who get rejected merely apply to another school. How can this issue of accepting minorities over others because be brought to the attention of the lawmakers without making it seem as if there will be less opportunities for minority groups? Equality is a very sensitive topic that has to be danced around with the potential for a misconception of what is trying to be achieved. In the early 1960's the federal government implemented programs such as the National Defense Student Loan Program (NDSL), work-study programs, and the National Defense Educational Act (NDEA). These programs made it easier for minority groups, especially African Americans, to receive financial help. Equal opportunity grants also helped enroll more minorities, especially blacks. At the time, these ... ... succeeding in the collegiate environment. A fallacy that is prevalent is that minorities score much lower then the white majority. This is not true; there is a small gap, but it is not significant. Yes minorities quite often do have to deal with crowded classrooms, teachers with less advanced degrees, and the lack of counseling recourses that are available for predominantly white, suburban schools. However, is this a reason to give funding to those who lack? America is based on the ideological belief that "you can be whatever you want to be, or, work hard enough and you will achieve your goals." To place this belief in the minds of all youth should be enough. To place this in the minds of all the same youth but then give preferential treatment to the minority class is a blatant display of reverse racism that should be done away with henceforth. References Cited The College Board Review; August 1999, No.188 Leonard Biard-College Student; September 2001 V.35, No. 3 Comparative Educational Review V.47; No.1, February 2003 The College Board Review; No.189/190, January 2000 College and University Journal V.79; No.1, Summer 2003 Educational Theory; Winter 2002,V.52 N.1

Does Age Really Matter? Essay

Some people may think that age matters in relationship while others say that relationships work best when the male is older, but I do not agree with either ideology. I used to believe that age matters in a relationship but after personally going through an experience that counteracted those beliefs, I finally believed. When my cousin, Mojgun, met the love of their life no one, including myself, ever believed that the relationship would work, especially since she was five years older than him. Usually in the Persian culture, the man is supposed to be older than the female, always, and when that isn’t the case, there is not much hope for the relationship. After being together for six years, they finally married, and now she is expecting their second child, and they are happier than they could ever be. With that, age doesn’t matter in a relationship because it all depends on the individual’s ideals, culture, and what their goal is in that relationship or that point in their life what they’re looking for. Age doesn’t matter in a relationship; as long as they both are mature and they have a same goal in their life and they care about each other. A relationship is like a boat in the ocean if they don’t know where they’re heading too and if they can’t work together, they never can land the boat. The only thing that matters the most in a relationship is the love between couples. If you are in a relationship with a person that takes advantage of you or abuses you, it makes no difference what your situation or age is they will do that no matter what the age is. An example of that is one of my mom’s childhood friends married a man two years younger than here, and since they have been together he has been abusive to her ever since. It has not gotten any better, in fact it has gotten worse, because now she is use to it and thinks that’s what love is. No matter what people try to do, including my mom intervening, she always goes back to him because that ’s how her brain is trained now. That’s what she grew up with, especially with her relationship, and that’s what she is accustomed to. The relationship obviously is not healthy because they both don’t have the same goals in that relationship, which should be including treating each other with respect, not degrading each other. No matter what the age, if she was younger or  older, her husband is the type of person who is abusive, and age would not fix any of it. It would remain the same because that’s how his personality is. Perhaps, if he was actually loving, and really treated her with respect, she would know what real love is, but she does not, and it is sad to see her live with that, thinking that deep down it is love. Love should not hurt, and in her case that’s all she feels on a constant basis from him. Through this example, it clearly shows that age does not take a toll on the end result or on what’s occurring between my mother’s friend and her husband. No matter what the age, everything will still stay the same, and eventually as time passes by things will get worse and w orse, as sad as that is. When people have the same goals on the other hand, like for example, wanting to settle down and have children, relationships are more likely to be successful. When couples have the same goals at the time of meeting or starting a relationship, it plays really vital to the success of that relationship. If one likes to go out and party, and the other does not there is always going to be that friction between them because one is doing something the other does not approve of, and so forth. Regardless of the age, there is always going to be that friction. On the other hand, if both like to stay at home, dine in, and share the same interests it really doesn’t matter what age they are because they share the same interests or common goals. When couples have the same long-term goals in mind, such as having kids or settling down getting married, they will do whatever they have to do to complete that end goal, and both do that to make sure it happens. For example, if a man is not looking to settle down, while the woman is, there is always going to be friction, and most likely that relationship is not going to work out. In my own experience, even though I am only twenty two years old, I have had relationships where girls wanted to become something more serious than I could handle, and I just was not ready for that. As a result it caused a lot of road blocks because we did not see eye to eye on what was going on with the relationship and where it was going, therefore me having to break up with her because it’s not a common goal we shared. I did not plan on marrying her or being in a committed relationship where I knew I wanted to marry her, I just was not ready. Regardless of age, if one is ready to settle, when the other is not, the relationship is most likely not going to work, because it’s in their  mentality, the personality, whether they want to settle down at that point in time or in their life. Anyone could make an argument that if someone was older or younger, it could have an impact, but in the end, it all depends on the individual and age doesn’t necessarily mean that your outlook, personality, or opinions change. As one gets older, you can argue that their opinions become more solidified, and they become more stable with who they are, and what they want in life. Primarily in the Persian culture, women are always treated with the utmost respect. It does not matter how old each partner is in the relationship, because there is always the basic foundation of treating each other with respect, especially Persian men with Persian women. They are like a team, and no matter what, they will do what they have to do to win the game (life), side by side. When a couple sees eye to eye, it does not matter how old they are, it matters that they understand each other, and want their relationship to work. Relationships work if you take the time to get to the know the person you are going to be with. If they don’t share the same ideals, culture beliefs, or goals in life, most likely the relationship is not going to work. It all depends on the type of individuals that are paired together and whether there is chemistry and that drive to make it work, otherwise it’s an uphill battle. When couples who are together share the same interests, goals in life, and beliefs, there’s a higher probability that their relationship will work, regardless of their age.

Ames Test Essays

Ames Test Essays Ames Test Paper Ames Test Paper The Spot-Overlay Ames Test was used in the lab to find the mutagenesis of Diet Coke and ThermaFlu. Along with these substances three mutant strains of salmonella were also tested. TA 1535, TA 1537, TA 1538 all lacked the ability to grow the amino acid histidine unless reverted back by the potential mutagens. After the first week of testing, results showed that both of the potential mutagens, Diet Coke and ThermaFlu were in fact mutagenic. This was established if colonial growth was at least twice as much as that of the negative control. For the continuation of the experiment, Diet Coke and the TA 1535 strain of S. hyphimurium were chosen to continue experimentation for the second week. Testing commenced once both substances had been mixed into six new DMA plates. The purpose of this experiment was to see if different amounts of Diet Coke would increase colony growth. Results for this week showed that at 100ul of Diet Coke, colony growth was at its peak, but as the concentration of Diet Coke kept increasing, colony growth stopped. In conclusion, the potential mutagens tested in the lab proved to be mutagenic, and as the concentration of the mutagen was increased, colony growth would follow until it leveled off. INTRODUCTION The use of the Ames test is based on the assumption that any substance that is mutagenic may also turn out to be a carcinogen, which causes cancer. â€Å"Salmonella / microsome test is the most popular of the bacterial test system. It detects mutagenic substances via their ability to revert histidine auxotrophs of S. typhimurium to wild-type. † (Ames et al. , 1973 ; Maron and Ames, 1983; Hofnung and Qullardet, 1986) The trials that will be held in this lab will be tested under the Spot-Overlay Ames Test. It is a widely used technique for screening potential carcinogens by testing for mutagenesis of bacteria. It relies on the observation that the most common cause of cancer is somatic mutations brought about by DNA damage. It was first developed by Dr. Bruce Ames in 1971, and gave researchers a faster and less expensive way to get results. â€Å"This assay uses a set of histidine-requiring strains of the bacterium Salmonella typhimurium to detect mutations induced by a test agent. † (Bassi, Lopez, L. C. , Moretton, J. ). The bacteria used in the experimentation were three mutant strains of S. typhimurium that carry a defective mutant gene making them unable to ynthesize the amino acid histidine. The TA 1535 strain had a base substitution that produced a missense mutation in the gene coding for the first enzyme of histidine synthesis. The second strain, TA 1537, displayed a frameshift mutation where one nucleotide was deleted. The third and last strain, TA 1538, had a frameshift mutation where one nucleotide was inserted. (Gabor, C. R. , Pesthy, C. ). These strains also have cell wa lls containing defective lipopolysaccharide layers, which allow chemicals to seep into the cells easily. Gabor, C. R. , Pesthy, C. ) None of the three strains of salmonella are able to produce histidine, an amino acid essential for the bacterium to grow if not provided externally. But, some types of mutations can be reversed, a back mutation, with the gene regaining its function. These revertants are able to grow on a medium lacking histidine. To start off an Ames test, an assay is carried out using strains of bacteria, such as Escherichia coli or Salmonella that already have a single mutation that cannot produce histidine. The experimental cultures are exposed to the agent to be tested while the positive control cultures are exposed to a known mutagen to confirm that there has been no contamination of the strain. If the mutation screened for has in fact occurred, dense spots in the colonies will form. â€Å"Heterocyclic amines (HCAs) formed during heating (broiling, frying or grilling) of various proteinaceous foods such as meats and fishes are well known as potent mutagens in the Ames/Salmonella assay. (Felton Knize 1991; Eisenbrand Tang 1993; Stavric 1994) This experiment demonstrates the positive associations between higher consumption of well-done red meat and risk of colon cancer (Probst-Hensch et al. 1997; Sihna et al. 1999 and 2001), breast cancer (Zheng et al. 1998 Sihna et al. 2000) lung cancer (Sihna et al. 1998) and gastric cancer Ward et al. 1997; De Stefani et al. 1998) Similarily, in this paper, we investigated the presence of Salmonella and common mutagens such as Diet Coke, and Therm aFlu to see which of the strains of salmonella used in lab could possibly revert the bacteria back into its wild-type. One hypothesis was that the potential mutagens, Diet Coke and ThermaFlu, were in fact mutagens. With that in mind, the reason for carrying on this experiment was to test and see if our hypothesis was correct. As the experimentation proceeded, data showed that Diet Coke was the best potential mutagen, and was chosen to continue testing. With this substance being the focal point of the second experiment, the goal was to test different amounts of Diet Coke with the TA 1535 strain of S. typhimurium. Hypothesis was that as the concentration of Diet Coke was increased, colony growth would raise as well. Besides testing all of the substances, the experimentation would help build a better understanding of how and why it is that the bacterium Salmonella converts back into its wild-type, and how it is that amino acids carry out this job. MATERIALS METHODS To commence the experimentation for the first week, some of the materials that will be needed are the two potential mutagens, Diet Coke (100% concentration), and ThermaFlu (100% concentration), as well as Sodium Azide and the three strains of S. typhimurium TA 1535, TA 1537 and TA 1538. Secondly, these substances shall be placed into a DMA plate containing 1mL of agar mixed with histidine. The DMA plates have a limited amount of nutrients so when salmonella is reverted back into its wild type strain there won’t be a lot of excess growth. The plates should be kept upside down till the experimentation is ready to begin in order to keep the moisture from fogging up the entire plate. The DMA plate should be divided and labeled into four sections, pie-shaped, with the name that corresponds to each chemical being tested. The tubes containing the soft agar are to be held in a water bath of 55 degrees Celsius to keep them liquified. Table 1. shows the amounts of substances placed into each overlay tube. Table 1. Represents the amounts and volumes of each substance mixed into an overlay tube for the first week. Section 1Section 2Section 3Section 4 Chemical:N/aSodium AzideDiet CokeTherma Flu Chemical (ul)N/a202020 Salmonella typhimurium (ul)100100100100 DMA Overlay (ml)1111 After the correct amounts of the substances are mixed, 50 ul of each mixture is to be placed into the corresponding sections of the DMA plate, creating an aliquot, or puddle. The plates should then be placed into in a 37-degree Celsius incubator for 72 hours. Once the incubation time is complete, the lates should be observed and bacterial growth should be recorded. Any growth happening in the negative control will be spontaneous, and should be minimal. The potential mutagens will be considered mutagens if they have double as much growth as the negative control. On the other hand, the positive control should, and will have the most growth because that is a guaranteed true mutagen. Once the results for the first week have been obtained, they will show whether or not the potential mutagens were in fact mutagenic. After the data has been collected, the best potential mutagen should be tested to see if more growth would happen. In this lab’s case, different amounts of Diet Coke were tested with the TA 1535 strain of salmonella. Strain TA 1535 was used because it showed the best results and clear amounts of bacterial growth from the first week’s experiment. To carry on testing for the second week, new DMA plates would be needed to cultivate the bacteria with Diet Coke. Table 2. shows the amounts of substances placed into the overlay tubes. The different amounts of Diet Coke, agar, and TA 1535 strain were mixed in the overlay tube before all of the substance was poured onto the DMA plate. The DMA plates were then placed into the incubator for 72 hours at 37 degrees Celsius. Table 2. Represents the amounts and volumes that were placed into the overlay tubes for the second week of experimentation. DMA Plate123456 ChemicalNegative ControlPositive ControlDiet CokeDiet CokeDiet CokeDiet Coke Chemical Amount (ul)05050100250500 TA 1535 (ul)250250250250250250 DMA mix (ml)555555 RESULTS Table 3. Shows the amount of colonies (bacteria) grown in the DMA plates for the first week. Salmonella StrainNegative ControlPositive ControlThermaFluDiet Coke 153512 32 TMTC0 840 13 1537TMTC TMTCTMTC TMTCTMTC TMTCTMTC TMTC 1538192 85148 475 1001 224 As the potential mutagens were left to grow in the Petri dishes over a span of 3 days, results showed that the potential mutagens, Diet Coke and Thermaflu, did in fact turn out to be mutagenic. This was determined by looking at the growth of bacterial colonies. If the potential mutagens had more than twice the growth than the negative control then they would be considered mutagenic The results shown in Table 3. represent the number of colonial growth for each substance for the first week. In strain TA 1535 ThermaFlu had more than twice the growth of colonies than the negative control. For another group dealing with the same strain of Salmonella, ThermaFlu did not have any bacterial growth. In the same strain, Diet Coke had more than double the growth of the negative control for both groups. Next, the bacterial strain TA 1537 had â€Å"TMTC† for each potential mutagen. â€Å"TMTC† simply meant there was too many to count. Lastly, both potential mutagens did not have more than double the growth of the negative control in the bacterial strain 1538. The one exception was the number of colonial growth for one group testing Diet Coke. This was the only time where growth surpassed that of the negative control under this strain. Table 4. Represents the amount of colonial growth in the DMA plates with the different amounts of Diet Coke for the second week. DMA PlatesNegative ControlPositive ControlDiet Coke (50 ul)Diet Coke (100 ul)Diet Coke (250 ul)Diet Coke (500 ul) Number of Colonies 1 14 6 100 1 1 Table 4. represents the colony growth of the different levels of Diet Coke and the strain TA 1535 used in the second week of the experiment. In particular, the DMA plate containing 100ul of Diet Coke had the most number of colonial growth compared to the rest of the amounts, as well as the positive and negative controls. Finally, the DMA plates containing the most amount of Diet Coke had the same amount of colonial growth as the negative control. At these volumes of Diet Coke colonial growth came to a plateau. Graph 1. Colonial Growth vs. Concentrations of Diet Coke In graph 1. the amount of S. typhimurium colonies grown under each concentration of Diet Coke are represented by the dots on the line. DISCUSSION As the results showed, Diet Coke and ThermaFlu proved to be mutagenic based on data collected from the first weeks experiment. After this experimentation, strain TA 1535 was chosen to continue further testing on one of the potential mutagens. This particular strain of the bacteria was chosen because it was the only strain that showed precise amounts of colonial growth for the given substances. While TA 1535 showed accurate amounts of bacterial growth, table 3 shows that the bacteria strain TA 1537 had â€Å"TMTC† which means, too many to count. Moreover, this strain of salmonella could be said to have reverted back into the wild-type strain quite fast. A possible reason this strain showed â€Å"TMTC† for colony growth was because it was left in the incubator for an extra day. It could have been possible to use this strain if the DMA plates were left in the incubator for the correct amount of time. Next, when it comes to the salmonella bacteria strain 1538, Diet Coke was tested to be a bigger mutagen with more visible colonies than all other strains. ThermaFlu did not prove to be quite as effective when it came to reverting the bacteria back into its wild-type. However, a lot of the data collected from the colonial growth didn’t make sense, so that automatically voided that strain. Again, both of the potential mutagens, Diet Coke and ThermaFlu, tested to be actual mutagens. These results came in agreement with the first hypothesis because both substances showed more than twice the amount of colony growth as the negative control. In the first experiment sections that were cultivating Diet Coke showed more than twice the growth of than the sections with the negative control in 75% of all DMA plates. This information was gathered by table 3. In the same way, ThermaFlu was detected to also be a mutagen because it too, had double or more the amount of colony growth than the negative control. An exception to this would be in TA strain 1537 where ThermaFlu had â€Å"TMTC. † In continuation with the experimentation, it was also hypothesized that if the concentrations of the potential mutagens were increased, colony growth would raise as well. Results from the second week also showed that this hypothesis was correct. In detail, the TA 1535 strain and Diet Coke were mixed together showing that colony growth steadily increased as the concentration of Diet Coke did, and then came to a steady plateau. One reason for this could be because the bacterium strain might have been affected by the high levels of aspartame found in Diet Coke. Some of the problems encountered throughout both weeks of the experiment were air bubbles when pipetting, and pouring the substances onto the DMA plates. This might have led to contamination of the chemicals from pollutants in the air. A solution to this particular problem is to carefully watch where the substance is being poured onto, and to get it done fast and effectively. Covering the DMA plates in a quick timely manner will also eliminate the chances of contamination. Another problem encountered was the excessive growth of colonies in the TA 1537 strain of salmonella. This led to an unclear measure of colonies and inaccurate data. This was mainly due to the fact that the DMA plates were left in the incubator for an extra day. Nonetheless, if the DMA plates would have been incubated for the actual correct span of time, the results could have been usable. An issue that was specifically encountered in the second experiment was the death of bacterium strains due to the large concentrations of aspartame. A way to fix this problem could have been by increasing the amount of Diet Coke in smaller increments, and showing the effect on colony growth with low concentration levels as well. In regards to future experimentation, different strains of Salmonella typhimurium could be used to get a more varied amount of statistics. Also, Diet Coke could have been studied in a more careful manner that might have shown other factors that contribute to the growth of salmonella. RESULTS 1. H. Kataoka, S. Nishioka, M. Kobayashi, T. Hanaoka, S. Tsugane.  © 2002 Springer-Verlag New York Inc. Analysis of Mutagenic Heterocyclic Amines in Cooked Food Samples by Gas Chromatography with Nitrogen-Phosphorus Detector. 2. E. O ksu zog lu, N. Diril, M. Durusoy.  © 2000 Springer-Verlag New York Inc. Mutagenic Effects of Plant Growth Hormones with the Salmonella/Microsome Test and the SOS Chromotest. 3. L. C. Lopez, M. D. Bassi, J. Moretton.  © 1999 Springer-Verlag New York Inc. Influence of River Water in the Detection of Cr(VI) Mutagenicity by the Ames Test.

Overcrowding in our Prison System essays

Overcrowding in our Prison System essays Prison overcrowding is quickly becoming a major financial and controversial problem in the United States. There are now more than two-thirds of a million people in our country in jail or in prison, and soon there will be half a million in prison alone. With that being said, two-thirds are confined in less than 60 square feet of floor space. While prison conditions have improved considerably in many ways, the present correctional system is still struggling to deal with the same problems that the United States has experienced in the past. State and Federal prison overcrowding has continued to hurt United States correctional facilities because of increasing inmate population and the demand for lower corrections costs. These two factors have resulted in a growing shortage of living space for prisoners. Many correctional facilities are operating under hazardous conditions, which include operating past the maximum capacity. Overcrowding in prisons and inmate to inmate violence appears to b e closely related as well as intolerable living conditions, which contribute to many of the problems in prisons, which seem to be unconstitutional. Violence including sexual assault, poor health and the spread of diseases among inmates, and several inmates in a cell that holds fewer people, with every inch of space occupied by a bunk or a person are a few of the unconstitutional problems going on in prisons today. Overcrowding is a serious problem as many can see, but there are many reasons for overcrowding, as well as effects of it, and there are strategies people are trying to use in order to control this dilemma. Whether some want to believe it or not, overcrowding is a serious problem that we all have to look at because it is our money that is being used to support a failing prison system. The government has to come up with new ways to punish the guilty, and still manage to keep American citizens satisfied that our prison system is still effective. ...

The effects of media on new generations Research Paper

The effects of media on new generations - Research Paper Example Digital media mainly comprises of television. Television is mostly used by young generation to spend most of their time. Watching violent programs can cause violent behavior in young generations; excessive use of digital media leads to decrease in academic performance, certain programs can result in unnatural sexual behavior among young generation. As per a data analysis it has been found that a youth on an average watches 12,000 violent acts annually in a television including acts of rape and murder. There have been about 1000 reports that confirm that watching heavy doses of violence in television leads to aggressive behavior in young generation. Extensive watching of television has adverse effect on nutrition. For an example the amount of advertisements shown for fast foods, presweetened cereals and candies is much more related to healthy food which advertises only 4% of the total advertisements. Due to extensive watching of sex related programs it has been recorded that sex between unmarried couples is 24 times more than married partners. It leads to unwanted pregnancy and sexually transmitted infections. A report mentions huge increase in sex related interactions during family hours (NCBI 1). Alcohol and smoking consumption has increased a lot among young generation in a last couple of years solely due to advertisements and promotion of beer and other liquors in television and hoardings on street. Apart from television and hoardings there is music videos which causes equal impact now-a-days. More than 70% videos include sexually explicit items and more than 80% of videos contain violence. This affects mostly the male population to grow aggressive. Video games are equally responsible to cause mental and physical hazards in young generation, most youths prefer to sit back at home and play video games instead of going for out-door games. This results in physical imbalance and

Marketing Essay Example | Topics and Well Written Essays - 2000 words - 14

Marketing - Essay Example The essay elaborates the marketing mix of Tide along with the target market. Tide has adopted many marketing strategies in order to keep their market share. Few of the strategies are discussed in the essay. Not only in US the brand has captured other market too by its products and has been successfully penetrating more areas which are not yet tapped by the brand. Tide has tapped foreign market like India (Loudon, 2002). Tide has targeted their customers and positioned the products in such a way that they have made their products a unique one among the mass. Tide has also faced with environmental issues in foreign markets which have been discussed in the section. Product Overview Tide detergent powder is a well known brand in the detergent industry which was first introduced in 1946. It is the market leader in 23 countries worldwide. Tide is regarded as P & G’s flagship brand. It was first introduced in US market as the synthetic detergent for heavy-duty and machine cleaning. T ide has initially started with white powdered bead but later it has included orange tinged liquid form in 1984. Today both the non-ultra and ultra products are dark blue in color with an exception of the product Tide Free which is clear in color. Tide had introduced a large array of products such as Tide Liquid, Tide with Febreze Freshness, Tide Powder, Tide Coldwater and many more. All the products that fall under the brand umbrella â€Å"Tide† has the four main utilities such as: 1. Convenient to use and have reasonable price to target the lower income class. 2. Washing at normal temperature (both hand and machine wash). 3. It saves water and also time. 4. Removes stubborn strains, protects color and leaves fresh smell even after the cloth is dry. Target market of Tide in US and India Tide brand first test marketed its products in the US market to see the reaction among the users of the product (Kotler, 2012).When the result came positive they were encouraged to make the pr oduct more aware among the mass so that they start using their new brand. Through many marketing strategies they penetrated the market and made a significant in the laundry market. The company has made extensive consumer research and then they have come to the following conclusions: 1. Women take the main decision of choosing any brand of home products. 2. The lower income group use bars of detergent to wash their utensils. 3. Women want their family’s well being and thus they want the maximum value out of the brand. 4. Women are quite price sensitive customers. They want products which are reasonable in price and also give satisfaction after using it. 5. Every household want to use such detergents which are long lasting and does not erode away in few uses. They even want detergent bars which are tough so that they not melt fast and are wasted. Thus from the above conclusions it can be said that Tide’s main target customers are the women group. Tide has always tried to contribute to the households to its maximum by providing them with the detergent powders which will make their cloths smooth and clean. Tide in US has targeted the women group as well as the lower income group. Women in US are basically working and thus they prefer to use a detergent which will be quickly effecting and is free from hassle. They do not have much time to wash the same cloth a many times if the dirt is not cleaned in first wash. Thus they require a reliable detergent powder which will do its work perfectly. Tide fulfills the need of these women by

Cuban Missile Crisis (Paper) Essay Example | Topics and Well Written Essays - 1250 words

Cuban Missile Crisis (Paper) - Essay Example Cuba and the Soviet settled at an agreement when they had an undisclosed meeting and the development of several nuclear sites earnestly began. The United States discovered the presence of ballistic missile facilities and instigated a blockade that prevented more missiles from entering Cuba. It made the announcement that they would prohibit weapons that were offensive to be delivered to Cuba and wanted the weapons that were in Cuba to be destroyed or returned to where they had come from. After a number of agreements with the Soviet Union as well as Cuba the blockade was ended and the consultations between the US and the Soviet identified a straight communication channel between the two capitals. This paper seeks to analyse the events that surrounded the missile crisis before and after it took place. In the summer of 1962, CIA analysts received several potentially alarming reports concerning Russians being spotted in Cuba but the reports were part of a stream of similar tales that involved African troops and other troops in the Island. Majority of the intelligences were eventually dismissed by specialists who were accustomed to bogus report of Soviet Union gear hidden away in caves. This demonstrates that the United States was a victim of determined efforts by the Soviet of denial and trickery that camouflaged the placement of Soviet forces as well as weapons missiles in Cuba. The trickery in some instances included information that was accurate concerning the deployment so that it could be able to mask the operation through thousands of reports in Cuba in the time leading up to the missiles being actually being brought into Cuba. In the confusion, the Soviets managed to deploy more than the offensive nuclear missiles that was the main focus of the consequent crisis with the United States. Even though analysts from the United States as well as policymakers had knowledge of the conventional weapons,

Case Attrition Essay Example for Free

Case Attrition Essay Case attrition is the failure of arrests to come to trial; less than half of all felony arrests result in conviction (Meyer, J Grant, D. 2003). Basically, case attrition is when an arrest does not end in a trial conviction, which happens quite often in the court justice system. The effect case attrition has on the criminal justice system effects all levels of the criminal justice process, because an arrest or no arrest affects all aspects of the criminal justice process. Law enforcement officers can develop negative feelings about the justice system and feel that their work is not getting noticed. The high levels of case attrition in modern systems shows that the criminal law has very substantial limitations as a direct crime control such as, deterrence, incapacitation, and rehabilitation. Criminal convictions and penalties deserved punishment and reinforce important societal denunciation, but if these penal consequences are imposed according to procedure that are widely perceived as fair and just. Attrition can get rid of individuals in the over-worked justice system that were arrested that either had a problem with the legality of the arrest or it was the result of an overworked, or bad officer in a situation where an arrest was not necessary (Meyer, J Grant, D. 2003). When these cases are removed from the justice system, it is possible for attorneys and judges to be able to focus on more serious crimes. Reference Meyer, J Grant, D. (2003) The Courts in Our Criminal Justice System

Purpose Of The External Audit Report Accounting Essay

Purpose Of The External Audit Report Accounting Essay This assignment is going to include a discussion on the perception of the external audit report, an explanation how and why wording in the external audit report has evolved, as well as an explanation and discussion on the IAASBs proposals and a comment on possible future developments. Purpose of the external audit report When dealing with the purpose of the external audit report it comes down to who is being asked the question as there are many perceptions as to what exactly the purpose actually is. The Institute of Chartered Accountants in Australia believe The objective of the financial statement audit is to add credibility to managements financial statements. (The Institute of Chartered Accountants in Australia 2008). They also go on to say how an audit allows different user groups to feel more confident in an entitys financial statements because there is reasonable assurance that a true and fair view is present. (The Institute of Chartered Accountants in Australia 2008) However some users of accounts see things differently Others felt that the auditor should not only provide an audit opinion, but also interpret the financial statements in such a manner that the user could evaluate whether to invest in the entity (McEnroe Martens, 2001: 347). Looking at things from yet another angle the law also has an opinion on the purpose of auditors and audit reports, in the famous case of Kingston Cotton Mills Co. (1896) Lord Justice Lopez stated An auditor is not bound to be a detective, or, as was said to approach his work with suspicion, or with a foregone conclusion that there is something wrong. He is a watchdog, not a bloodhound. (Court of Appeal 1896) Basically meaning the audit report can never be guaranteed to have zero errors. To summarise things a just definition that probably would be accepted by a majority of parties is that the purpose of an external audit report is to express an opinion as to whether or not the information presented in the financial statements reflects the financial position of an organisation at a particular date, thereby providing reasonable assurance of a true and fair view. However different users will most likely always perceive the purpose slightly differently to each other, removing the expectations gap is easier said than done. Public accounting professions will have to react and evolve fast enough to keep up to pace with the changing business and social environment to completely eliminate the gap. (Sherer Turley, 1997) How and why the wording in the external audit report has evolved One reason as to why the wording of external audit reports evolved was the fact that terminology in the reports was not always interpreted the same way, existing audit reports are misunderstood by many readers (Bailey, Bylinski Shields, 1983: 355) (McEnroe Martens, 2001: 348) The table above shows how the phrase present fairly was perceived in different ways not only by investors but also by auditors themselves. Although there were proposals to have this phrase removed from the audit report strong resistance from the financial community meant it was never enacted. Terminology being interpreted differently led to an information gap and to counter this as well as enhance overall communication between auditors and financial statement users, the Cohen commission and Treadway commission made many recommendations. One proposal which was successful and lead to a change was the addition of a paragraph explaining the scope of the audit (PCAOB 2011). Another reason for change is the planned global harmonisation of standards. With the ASB and IAASB planning on converging U.S GAAS and the International Standards on auditing there became a need to provide more consistency across international borders. (Morris Thomas, 2011) One way to ensure the wording is clearer and easier to understand is the new definitions section, The Definitions section defines any terms or expressions that are being introduced in a standard for the first time. (Morris Thomas, 2011: 2) The wording of the external audit report has evolved because what is being demanded has changed. Users want greater clarity along with more transparency because more than ever individuals want a deeper insight in to an audited firms financial statements, which is probably a result of the recent financial crisis which hit the global business world with no clear warnings. (Bussiere Fratzscher 2006) However the difficulty lies in finding cost effective solutions which still enable some form of commonality to maintain consistency internationally. IAASBs proposals The IAASB has proposed the inclusion of an Auditor Commentary section. This would help users of the statements understand more what exactly the auditor is doing and the processes he carries out to develop an opinion, meaning there may be a reduction in the expectations gap. However the commentary relies on the auditors judgement on what is most likely to be important, meaning different auditors may reach different conclusions, which could in turn lead to differences of opinion; this may affect the harmonisation of audit reports and comparability. Also the commentary would be provided at the discretion of the auditor, meaning more time and effort would have to go in to each audit but with no extra fee, one may question the cost effectiveness. However other entities such as investors may benefit because increased understanding may lead to greater usefulness when it comes to decision making. An alternative could be a universal section explaining audited financial statements or the audit ; even though no two audits are exactly alike this approach could still help develop basic understanding and would also ease the auditors tasks. One may expect investors and shareholders would be in favour of the proposal whilst auditors may not be as pleased unless fees also increase proportionally. Another proposal is to assess managements assumptions in a conclusion. A conclusion including the appropriateness of the going concern assumption and whether material uncertainties have been identified may help point out early issues that need to be dealt with, this could in fact prevent future unexpected financial crisis from occurring and may also increase financial statement transparency. However the report should be neither overly optimistic or pessimistic. One may also expect a reduction in the information gap. Its fair to say most stakeholders would be in favour of this proposal, apart from managers of course. Also proposed was a statement as to whether any material inconsistencies between the audited financial statements and other information have been indentified, this may enhance the report providing a clearer and maybe even a more complete picture of a firm and operations. An issue is that not all future events can be predicted accurately and so a statement about the absence of material uncertainties is not a guarantee, users may misinterpret this which would widen the expectations gap. Prominent placement of the auditors opinion and other entity- specific information along with further suggestions to provide transparency were also proposed. This may help assist when it comes to navigating through complex financial statements and will also help point out specific areas were the auditors effort was focused. A narrowing of the information and expectation gap may be the outcome however one could argue changes to the audit report alone may not be enough and that information outside of statements also has to improve to provide a more meaningful change. A possible alternative could therefore be to provide authoritative educational material maintained by the IAASB, in a sense helping users navigate through reports more freely although the problem which arises here is a general guide may not be specific enough. Possible future developments Users of financial statements seem to be in agreement that audit reports need to improve and welcome the fact that the IAASB has sought improvement I am fully supportive of your current initiative (Robert Mednick, 2012), however not all users believe the suggestions made are appropriate we do not agree with the proposals (Roger Harrington, 2012). To summarise some stakeholders believe the proposals given would just lead to a duplication of information provided by managers and that the report would become prone to boilerplate commentary. (WESTWORTH KEMP, 2012) Although they may provide more information to underpin the pass or fail opinion there may be potential for increased audit costs. It may be appropriate to not make some aspects of the improvements mandatory and instead include a voluntary element. Also any going concern commentary should be clear and evident to users so that comments are not taken out of context. However a lot of users agreed with the proposed changes and with a few minor adjustments believed they would be affective, in general, the suggested improvements are appropriate( ACCA, 2012), so in the near future one may see the suggestions made put in to effect. Conclusion To conclude my research suggests that audit reports need to evolve and improve to keep up with the changing business and social environment and the IAASBs proposals are a step in the right direction. Although the suggestions made could have an inverse impact the potential for benefit vastly outweighs this. The proposals target a number of issues such as transparency and usefulness and have the capability to be operated internationally. However one may be concerned by users misunderstanding comments which would then widen the expectations gap. Word count: 1541 References Journal Article McEnroe Martens, JEM SCM, 2001. Auditors and Investors Perceptions of the Expectation Gap. American Accounting Association Accounting Horizons, Vol 15 No. 4 , 345-358. Journal Article with two authors Bussiere Fratzscher, MB MF, 2006. Towards a new early warning system of  ¬Ã‚ nancial crises.  Journal of International Money and Finance, vol 25 issue 6, 953-973. Journal Article with three or more authors Bailey, Bylinski Shields, KEB, JHB MDS, 1983. Effects of Audit Report Wording Changes on the Perceived Message.  Journal of Accounting Research, vol 21 No. 2, 355-370. Electronic Journal Article Morris Thomas, JTM CWT, 2011. Clarified Auditing Standards: The Quiet Revolution Redrafting brings both significant and subtle changes.  Journal of accountancy, [Online]. vol 212 no. 6, 1-5. Available at: http://www.journalofaccountancy.com/Issues/2011/Jun/20113792.htm?action=print  [Accessed 21 December 2012]. Book with two authors Sherer Turley, MS ST, 1997.  Current Issues in Auditing  . 3rd ed. SAGE. Website ACCA. 2012.  IFAC. [ONLINE] Available at:  http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/TECH-CDR-1134.pdf. [Accessed 24 December 12]. Court of Appeal. 1896.  in Re Kingston Cotton Mill Company. [ONLINE] Available at:https://docs.google.com/viewer?a=vq=cache:es7g__ZhMQcJ:oxcheps.new.ox.ac.uk/new/casebook/cases/Cases%2520Chapter%25203/In%2520Re%2520Kingston%2520Cotton%2520Mill%2520Company.doc+hl=engl=ukpid=blsrcid=ADGEESi-yvPPgWKz2uXlc1x-nczMt8_8SwD5LS3GUKqD91xzDPjpel3Wb3jz5wuRbcvvLuSbU0n-hrVB219b2nbSDucvGe6M1_zbbPDznPNgySGRthAbob0hPvSfUxDOxNyqw7joD4sig=AHIEtbSArCbzy46PFrwiGFwW9sR4r4_q_Q. [Accessed 20 December 12]. WESTWORTH KEMP. 2012.  IFAC. [ONLINE] Available at:  http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/%20Response%20to%20IASB%20cover%20letter.pdf. [Accessed 24 December 12]. PCAOB. 2011.  Auditors Reporting Model. [ONLINE] Available at:  https://docs.google.com/viewer?a=vq=cache:zgMg6vjULngJ:pcaobus.org/Rules/Rulemaking/Docket034/Concept_Release.pdf+hl=engl=ukpid=blsrcid=ADGEEShbtsssuJKbqau2HByCha6ceGn0TerZkO2rSZIgCwab7oP3VrEKByouZvO5KNp9GelZwSr4yKTLA0ifzzYvyCaUZqC5io_C4hw_kIFbqFRqW0B0-VZD-BRfFPv4BXPWyp30WLq4sig=AHIEtbSRPJv8F4PlAwjESC9_dYMb5zV2hA. [Accessed 21 December 12]. Robert Mednick. 2012.  IFAC. [ONLINE] Available at:http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/Bob%20Mendick.pdf. [Accessed 24 December 12]. Roger Harrington. 2012.  IFAC. [ONLINE] Available at:http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/IAASB%20auditor%20reporting_BP%20final%20letter.pdf. [Accessed 24 December 12]. The Institute of Chartered Accountants in Australia. 2008.  The role and function of external auditors  . [ONLINE] Available at:  https://docs.google.com/viewer?a=vq=cache:-a3oYjL5QZMJ:www.charteredaccountants.com.au/~/media/Files/Students/Educators/The%2520role%2520and%2520function%2520of%2520external%2520auditors.ashx+purpose+of+external+audit+reporthl=enpid=blsrcid=ADGEESjNR071rP0bdpjegrZugcckMQf624dKlOBe-5k2KXxKGtEIrcAzex4Tu9z9SCvvTW940KbpqVjrb5AEk6dCGHv1y5yirgdDrDKbnnP2OSuT3p89CjCFN7TPDlCQuIxIam7VQjCxsig=AHIEtbT1FCvNCrztdhXarps3bxYVpP3b2w. [Accessed 19 December 12].

Bladerunner: Humanity Of Deckard & Roy Batty Essays -- essays research

Roy Batty and Deckard are both able to show us what it means to be human. To what extent do you agree? Through Blade Runner, we see an epic quest filled with meaning and symbolism applicable to the human condition. Replicants are basically human beings, except for the fact that they lack a history. As a consequence of this, perhaps, they also lack proper emotional faculties especially empathy. Empathy is the ability to place oneself in the position of another living being and understand that person’s feelings. Blade runner promotes that empathy is the defining characteristics for humanity. The replicants, designed not to show any emotion, develop spiritually and emotionally throughout the film. The characters in the movie, even the ones that were not human, had many humanistic and believable qualities. Many of them were able to feel love as well as hate. Although Deckard is supposedly human he at times shows less emotion than Roy. He seems heartless and uncompassionate making himself look very unhuman. We see that Deckard is possibly not "human" as well, but a replicant. He shows no compassion when he tells Rachel of her being a replicant with implants. In tears, Rachel sneaks out of Deckard’s apartment and into the streets. The only time in which Deckard really shows emotion is accomplished when Roy, forging Deckard through the fires of a harrowing battle, looks terrified knowing that he is going to die. Through this, Roy tries to communicate his life experi...