Termpaper on Joint product costing Essay Example

Termpaper on Joint product costing Essay A new paradigm has been emerged in the present industrial sector where a manufacturing organization uses a single process to produce more than one product. This paradigm adds complexity in the simultaneous production of more than one product from a Joint process. Their determination at the cost of such products, individually, hence posses a difficult task to the cost accountant especially because they are of such varied nature characterized by many varieties. Despite difficulty it is possibly essential to make a fair and equitable allocation of cost to each product nice this is critically important not only for stock valuation and income determination but also increasingly for assessment of excise duty, transfer pricing etc, and also for divisional profitability etc. This study concentrates to explore the area not so much conceptually, but more as a practical guide to illustrate some of the methods adopted in practice by the manufactures. We will write a custom essay sample on Termpaper on Joint product costing specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Termpaper on Joint product costing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Termpaper on Joint product costing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The methods fall under two broad categories a) Market value basis and b) Physical measurement basis. The market value basis adopts the accepted cost concept of what the product can bear while the physical measurement basis is based on physical measures as weight, illume etc. Literature survey has highlighted certain other methods as techno commercial factor evaluation basis and input based cost driver basis. Robert Kaplan and Antonym Atkinson have given an illustration as how the Joint and by-products costing method can be used as a tool in the resource allocation process. The paper aims to generate further discussion, with illustration from more industries to help formulate proper guidelines on this complex issue of Joint and by-product costing. 2. 0: Acknowledgement Going through various sources of information we arrived at the generally accepted cost accounting practices where the vital inputs on concepts along with practical examples were compiled from the articles and textbooks of reputed authors as stated in the references. We are grateful to Tanzania Hues, Assistant Professor, department of Accounting Information Systems, who germinated the idea of bringing out such a special paper on Joint Product and By-product Costing. We would like to convey our heartiest gratitude to the entire information provider for their valuable suggestions, information and contributions that have helped us much in preparing this report. 3. : Origin of the report In case of identifying, allocating and apportioning common costs to several products or output services the multi-product or multi-process and multi service industries always face an uncertainty. The final product or service cost will reflect the full cost only if these common costs are allocated or apportioned in some way to the individual final product. In the case of process industries, where the process flow is common up to a stage and then segregates into two or more process lines to produce more than one product then the problem of allocation or apportionment of common r Joint cost becomes significant. The essence of Joint product or by-product costing lays in the allocation or apportionment of Joint processing cost to the individual products in as equitable a manner as possible. Although the allocation or apportionment of Joint costs to determine the full cost of individual products may not be of much help from the point of view of management decision-making, it is very much essential for external financial reporting, reporting under various statutory requirements, valuation for tax legislation and also for valuation of inventories for horn period profit determination. The phenomenon of a production process, producing simultaneously, more than one product could be observed in a wide variety of industries, For example: Coal mining washing and Coke production resulting in the production of Coal, Coke, Gas, Tar and Ammonia. Petroleum refining resulting in the production of Petrol, Kerosene, Diesel, Furnace oil etc. In this industry a very large number of Joint and byproducts occur in cracking or refining crude oil. Agricultural Product industries such as vegetable oil crushing of oil seeds resulting in production of oil and cake. From the process of refining oil, soap stock arises which could be further processed into soap and allied products. In Milk industry, the three joint products are Cream, Liquid Milk and Skim. The cream is again processed into Butter and ghee. The liquid milk and skim is processed to produce whole milk, full cream milk and standard milk. 3. : Purpose of the report The objectives of this term paper is to identify the principles to be followed in the recognition of products as Joint product or by-products and to prescribe some generally accepted methods to determine more accurate and reliable cost of ND uniform basis to provide better transparency in the ascertaining the cost of Joint and by-products. The ascertainment of the cost of Joint products and by-product can be used for the following purposes: (I) Uniform basis of Valuation of manufactured products, Work -in-pro cess and intermediate products. For assessment of excise duty and other value based taxes relating to Joint products and by-products. (iii) Assessment of value of specific products under various measures such as anti- dumping, transfer pricing etc. , (v) Determining the value and responding to regulatory authorities for Joint products or services. V) Measuring product performance and internal reporting for segment profitability. 3. 3: Methodology: In order to prepare this term paper we have applied our classroom knowledge as well as taken help from different writers books preferably from the book of Cost Accounting by Charles T. Horned et al. This term paper also comprises the combined effort of all group members. We have tried to present the concept of Joint production cost in variety of organizational situation and how this cost can be allocated to different products from the Joint production process. Along with Joint cost ND its allocation we have also tried to present how the by product from a production process can be recognized and presented in the financial statements specially in the income statement of the company. 3. 4: Limitation of the Paper The report may encounter the shortcomings due to the following reasons: Lack of practical knowledge to link up with theories. Probability of skipping any material items. Dependency on the secondary information. Time constraints 3. 5: Terminology used in the term paper Joint-products: Two or more product that have high total sales value compared with he total sales values of other products yielded by Joint production process (Horned) or in other words -Two or more products separated in the course of processing, each having a sufficiently high sellable value to merit recognition as a main product. Example: Ethylene and Propylene arising from the cracking of Naphtha. By-product: A product, which is secondary to the main product and obtained during the course of manufacture of recognized main product. It is called a by-product because of the relatively lower importance it has as compared with the main product or products. By-product cost is commonly regarded as difficult to determine. By-product is usually subjected to further processing after separation from the main product, if such processing will increase the value added or promote the sale of the main product. For example, in a Petroleum Refinery, gas was earlier considered as a by-product. Now, it has assumed importance like petrol, diesel, etc. And it is being treated as a Joint product. Scrap: Residual material left over when making a product. Waste: Discarded substances having no significant value (as distinct from scrap)- ECMA. Joint Cost: Joint cost are defined as common cost of facilities or services employed in the output of two or more simultaneously produced or otherwise closely related operations, commodities or service. Split off point: The point in the common production process at which the separate products are identifiable. There may be process and the total numbers of products that emerge from the process. 4. 0: Body of the report 4. 1: The nature of Joint Product 4. 1. 1 . Fixed and variable proportions Although Joint products have a definite quantitative relationship to each other, this relationship may take different forms. The nature of the Joint products output can either be in fixed or variable proportions. The relationship between the products is fixed if an increase in the output of one product of a group results in a proportionate increase in the output of the other products. In contrast, if the increase in output of one product results in either a decrease or has no effect on the output of one or more of the remaining products then the relationship between the outputs is one of variable proportions. This variation in output proportions may only be controlled within certain limits and only arises in certain processes. 4. 1. 2. Intermediate and final products: Joint products arise from a common process or series of processes, the latter giving rise to intermediate products. Intermediate products can be defined as those products to be further treated and processed to produce main product, where the main products in a multi-purpose operation may take the form of intermediate products at a certain stages of production and finished products at the final stage of production. 4. 1. 3. Joint and Separation costs: The fundamental feature of Joint product is that they incur Joint cost up to a certain stage of production, known as the split off point, where they become recognizable as operate products. The costs incurred in the Joint process cannot be separately traced to the individual product output Subsequent to the split-off point any cost incurred e. G. The additional processing costs, can be identified with specific products and may be termed separable or attributable cost. For a cost to be separable, it must be possible to trace it with reasonable certainty to a single product. 4. 2. Joint Product By-product costing principles 4. 2. 1 . There are two basic approaches to costing of Joint product and by-products, which are given below: Joint Product Approach: Under this approach, more than one reduce is treated as Joint product and the Joint processing costs are allocated between the products on an appropriate basis. Main Product / By-product Approach: Under this approach, only one product will be given the status of a main product and all other products arising from the process will be treated as by-products. In this method, the Joint costs are not allocated between the products instead; the net revenue (sales value less further processing expenses, selling expenses, etc. F any) generated from the products is credited to the Joint costs and the remaining Joint cost is totally absorbed by the main product. . 2. 2. Recognition off product as Joint product or by-product: There are no hard and fast rules to determine whether a product is a Joint product or by-product. Normally, products which are incidental to the produc tion of main products and products which are insignificant in value product changes from by-product to main product or vice versa due to a number of factors like changes in market price, competition, demand or technology may suggest a re-classification. Therefore, the classification between the main product and by- product has to be reviewed continuously. 4. 2. 3. Identification of Joint and By- Products: Recognition of Joint products and by-products is purely by relative commercial values. Further, such relative values are not permanent as their relative importance of Joint and by-products is evanescent in nature, as can be seen by the following two examples. In the sugar industry, till about four decades back, press mud was Just a waste product of nuisance value, that needed continuous disposal at additional costs or else it will create contamination. Subsequently, through research, it was found that the press mud contained rich nutrients which stimulate plant growth, as a result f which it became a commercially valuable product. 4. 3. Methods of Apportionment of Joint Costs: The generally accepted cost apportionment methods are of two principal types. They are broadly, Market Value Bases: Bases assumed to measure the ability to absorb joint costs, where the resulting product costs are related to some market value of the products. Under this method, Joint cost allocations are made based on the individual products ability to absorb, as indicated by the sales prices. While choosing a selling price, it is important to choose a representative period considering the normal cycle f fluctuations. Such a representative figure may be the daily average of the past month or quarterly average as may be appropriate. In case the products are sold to different markets, the adjusted market value, eliminating freight and brokerage or commission elements or any other cost is to be taken. Horned rightly points out that market based measure are difficult to use in the context of rate regulation. It is circular reasoning to use selling process as a basis for selling prices (rates) and at the same time use selling prices to allocate the cost on which prices (rates) are based. To void this circular reasoning the physical measures method may be used in rate regulation environment. Physical Unit Bases: Where individual products are from a common input, and none of the products, can be categorized as a by-product, this method is followed. Under this method, the Joint costs are allocated to individual products on some physical measurement basis, biz. Weight, volume, or some other common unit used to measure output. (Egg: calorific content. ) This method is suitable under circumstances where the units of measurement of the final products are the same or capable of being measured in similar units. In industries where Joint products emerge in different physical state and are therefore measured in differing physical units, a problem arise in establishing a common denominator. However, even in case where the outputs emerges as solids, liquids and gases, a common unit or physical co-efficient such as weight, can normally be found as a conversion factor (the weight of a gas is calculated given the volume, temperature and pressure). Another form of physical unit basis is the weighted average method based on pre- determined standards. Some technical estimation is used to reduce all output to a moon denominator. The weights may possibly be based on size of units, time consumed in making them, material consumption etc. The actual numbers of output the Joint cost apportionment is based. Cost drivers as a base: The development and implementation of Activity Based Costing in many enterprises have made available cost drivers, as an integral part of the Cost Management System. Therefore, the cost drivers can be used as a logical basis for cost allocation. 4. 4. Market value basis 4. 4. 1 . Apportionment of Joint cost on the basis of sales value: The apportionment of mint costs on the basis sales value of the products will be followed when no other rational basis for apportionment of Joint cost is available and the Joint products are sold without any further processing at split off point.

Disappearing Colorsâ€Easy Bleach Project for Kids

Disappearing Colors- Easy Bleach Project for Kids Let kids see for themselves how bleach works with this easy disappearing colors experiment. Disappearing Colors Project Materials food coloringwaterhousehold bleachdropperglass or jar Procedure Fill a glass or jar about halfway full with water.Add a few drops of food coloring. Stir the liquid to make it colored.Add drops of bleach until the color starts to disappear. You can stir the contents of the glass if you like. Continue until the color is gone.Add a few drops of another color. What happens? The color doesnt spread out the same way as it did when coloring was added to pure water. It forms swirls, which may disappear if there is enough bleach in the water. Why It Works Bleach contains sodium hypochlorite, which is an oxidizer. It oxidizes or reacts with the chromophore or color molecules in food coloring. Although the pigment molecule remains, its shape changes so that it cant absorb/reflect light the same way, so it loses its color as a result of the chemical reaction. Safety Information Be careful to avoid spilling bleach on skin or clothes. Rinse any spills immediately with lots of water.Make sure young experimenters dont drink bleach or the contents of the glass. Diluted bleach is not particularly dangerous, but not good for you either!When you are done with the project, its safe to dump the contents of the glass down the drain and to re-use the washed glass for food.

Outsourcing Support of Desktop Computers Assignment

Outsourcing Support of Desktop Computers - Assignment Example According to the research findings, there are various risks involved in the process of outsourcing support for desktop computers. One of the risks is a financial risk – high costs. The company may incur costs of hiring people to provide support for desktop computers. The second risk is a security risk. The outsourced support for desktop computers may not offer enough security to the desktop computers of the company. Other risks include: hiring inappropriate vendors, not being in line with internal functions, loss of control, loss of employee morale, lock-in risks, regulatory and monitoring risks, need for change, and technology risks. The outsourced staff may not be able to do the job appropriately. Outsourcing support for desktop computers may not be in line with internal functions because outside staff may have some conflicts of interest or may be unqualified to carry out the job. In terms of loss of control, the vendors may go against the needs of the company to pursue thei r own interests. Employees’ morale may also decline, resulting in low commitment, attitude, and performance. Regulatory requirements may also prevent vendors from carrying out certain activities of reporting and monitoring. A change in the business model may also lead to risks of outsourcing support for desktop computers because vendors may lack appropriate means to respond to the changing business model. Financial risks may cause an opportunity while the security risks may result in loss of data and injuries if they occur. Hiring poor quality of service may also cause poor quality of service and not be being in line with internal functions may cause poor management in the company. There is also a possibility of lack of independence for the company if it incurs lock-in risks. The company may also lose customer trust if the company incurs regulatory reporting and monitoring risks.

'How effective is the legal and regulatory environment for Small and Essay

'How effective is the legal and regulatory environment for Small and Medium Sized Businesses in Saudi Arabia and what needs to be done to improve the environment for their growth' - Essay Example This paper suggests that much headway has been made in Saudi Arabia in terms of providing regulatory systems which aid the funding of SMEs which is highlighted as the greatest challenge these firms face. It is argued that other areas such as regulatory burden and legislating against corruption can be focused on and improved in order to enhance the developmental environment for SMEs. Small and medium sized enterprises (smes) are extremely important for any economy, often being the source of innovation as well as providing a high percentage of employment both directly and indirectly. As firms they are defined as small if they have between 10 and 50 employees and have total assets and total annual sales of $100,000 to $3,000,000. By contrast medium sized enterprises are those with 50- 300 employees and have total assets and total annual sales of between $3,000,000 and $15,000,000.1 In developed economies SMEs account for over 90% of employment and therefore represent a vital part of the economy which much be appropriately supported both in terms of their inception and ongoing growth and development. The benefits of supporting this sector are numerous and include creating a flexible economy, enhancing competition and being a major driver in poverty reduction. This paper looks at the policies and legislation that support the growth of such firms and asks whether the legislation being developed in Saudi Arabia is appropriate and will be effective in developing this crucial area for an economy that has for many years relied heavily on large firms linked to one industry, oil. To develop an environment conducive to the support of SME development a number of areas have to be targeted including finance availability, property rights, and stability and accessibility of the legal framework to small firms with limited resources. This paper will examine the relevance of these areas after providing an

Server Deployment Proposal Essay Example | Topics and Well Written Essays - 1500 words - 1

Server Deployment Proposal - Essay Example This is because Server 2008 is flexible, secure and has a scalable server management. It gives a consistent user experience including that of mobile workers. It also gives an opportunity to consolidate multiple servers onto fewer physical computers, as well as third party applications (Smyth 105). The two servers in Tucson and Phoenix will be installed with server 2008R. The configuration will include DNS, DHCP, AD DS, Security policy, Backup and recovery and continuity plan. The acquisition of two 64-bit machines should be done since windows server 2008R2 can only run on this platform. To allow smooth migration from window server 2003 to windows server 2008, the applications and hardware must remain operational throughout the migration process. This will enable the organization to maintain computer system uptime during the entire process. It will further enable the IT department to continue meet the requirements of both users and the organization at large. Some of things to be considered during the migration process include what plan exists at present for hardware replacement. What are the current hardware maintenance supports? What opportunities are there for consolidation of server through virtualization? In the deployment of windows server 2008R2, the implementation team will follow Microsoft Operation framework (MOF) that is based on IT infrastructure Library (ITIL) standard in order to ensure that they achieve a successful deployment of windows server 2008R2. There is a need to acquire two new 64-bit server because windows server 2008R2 only runs on 64bit to replace the current domain controllers. The servers, however, should support virtualization. Thus a x64 CPU, AMD-V or (AMD) VT (Intel) hardware extensions, No eXecute (NX)/eXecute Disable (XD), and full BIOS support for hardware virtualization. Although one server (virtualized and running enterprise edition) could suffice for redundancy, two will be ideal (Technet). Active directory Domain

Comparing Chinese Herbal Medicine And Modern Medicine Sociology Essay

Comparing Chinese Herbal Medicine And Modern Medicine Sociology Essay This project is to compare Chinese herbal medicine with modern (Western) medicine in terms of culture, sociological and human well-being effects. An online system has been created to showcase a number of popular Chinese herbals in order to gain better understanding on the way that these herbs keep body balance and harmony. The system also help people to check the translation of Chinese herbs Also the users can comment on the web site,and exchange their ideas with others. Also, some sociological and philosophical reasons that can affect peoples opinions are discussed in the research section of this report. 1. Introduction 1.1 Project background The background of this project can be thought asthe points shown below. At any time, healthy is an important element for a human well being. Especially at present, everyone is thinking more about their health while working and living under the pressure of economic recession. Research has shown that most people choose modern medicine, i.e., western medicine to cure diseases. But not only modern medicine costs too much but also it has side defects. In 2009, after the American singer Michael Jackson died, many people have realized that taking more medicines can get sometimes unpleasant side effect, and sometimes, fatal. Furthermore, because of the pandemic of Swine Flu, people have started to think more about disease prevention than just curing them. To this end, Chinese herbal medicine can help and has since become more popular than before, which is a very natural choice. So, more and more people are interest in Chinese Herbal Medicine (CHM). According to World Hearth Organization (WHO) webpage, the following description has been given: During its 3000-yea r history, traditional Chinese medicine pioneered interventions such as diet, exercise, awareness of environmental influences on health, and the use of herbal remedies as part of a holistic approach to health.(1). Chinese Herbal Medicine can be used as in evidence.However,, similar to any other medicine, CHM is complicated, even to Chinese people. To understand Chinese Herbal Medicine is not easy. So, a system thatcan provide the information of Chinese herbal medicine can help people who are not used to CHM in many ways. 1.2 Problem definition From the questionnaire conducted in this project and shown in Appnediex, more than 80% non-Chinese people heard about Chinese Herbal Medicine,.Whereas , more than a half of them prefer modern medicine. So, why donot they like Chinese medicine is the first question to ask. Secondly, According to the questionnaire, more than 60% people use Internet everyday, which means, with the development of e-commerce, Internet can be a tool that provides people with different views on Chinese herbal medicine. But, during the research, until now, just a few web site can support this, which are A) http://www.herbalmedicineuk.com/ B) http://www.holisticchineseherbs.com/ C) http://www.holisticchineseherbs.com/ On the other hand, there are some problems in these three web sites. Figure1: the first web site at http://www.herbalmedicineuk.com/ . The web page A can be used to purchase some herbs on line,i.e., it is a on-line shopping web site. There is not any information regarding the background of these herbs. From this web site, users only can buy the herbs, but can not learn the knowledge of Chinese herbal medicine. Figure 2: the second web site. Similarly, web site B can only provide general information on CM, but not information regarding each individual herb and its functions. Figure3: the third web site On the other hand, webpage C provides amount of useful information on CHM. However, again when it comes to each herb, the knowledge is not there with a number of translation errors. In summary, although there are a few web sites that provide information on Chinese herbal medicine, for people with little knowledge of CHM, a new web sited is needed to work as an educational tool as well as an online shopping site, which is what this project does. 1.3 Aims The aim of this project is to design and build a web site system that allows users with little knowledge of CHM to learn and understand Chinese herbal medicine. Another aim is to start an online discussion forum to find the reasons behind that why so many people dont know or dislike CHM. 1.4 Objectives Gather information on the knowledge of CHM based on questionnaires. Interview with doctors who practice CHM.Carry out research on these topics Design and build an online system. Evaluate the online website. Write final report on project. 2 Literature review This chapter will review three books on Chinese medicine, which include Chinese herbal medicine -A practical guide to the healing power of herbs by Guang Xu (Give reference in the end), Medicine East And West: Two Ways of seeing, two ways of thinking by Ted J.kaptchuk (reference), Chinese herbal medicine Formulas and Strategies by Dan Bensky and Randall Barolet (reference) and Chinese Herbal Legends by Zhu Zhongbao (reference). 2.1 The healing power of herbs In the book written by Guang Xu, the author tries to give a general overview about Chinese herbal medicine. The related chapters can be divided into two parts, one is Chinese herbal medicine history, another one is the elements of Chinese herbal medicine. Chinese herbal medicine has a long history of more than 5000 years. The history can go back to the time of Sheng Nong, when Chinese people used plants to treat the illness further than a few thousand years. As explained by the author, Chinese herbal medicine is rooted in the culture of centuries, it cannot be easily explained or measured by modern scientific language and methods. Without a total understanding of its background and its history, it is very difficult to understand. [reference] . According to Chinese Culture, basically, there are two different elements that can affect Chinese Herbal Medicine. One is Yin (darkness) Yang (brightness), another one is Five-Element Theory. By understanding these two elements, it is easier for people who dont know CHM to comprehend Chinese Herbal Medicine. 2.1.1 Yin and Yang (darkness and brightness) Yin Yang, which is from traditional Chinese philosophy, is the name of two related things that are opposite in the natural world, i.e., everything in the universe can have two opposite, such as sunshine, fire, light, which are Yang. On the other hand, grey, dark, cold, belong to the element of Yin. In Chinese Medicine, Yin-Yang theory is an important element through the whole medicine system and can be employed to explain the body system and guide the treatment. For example: Yin-Yang implies that everything in the world has an opposite, such as sky and land, sun and moon. Although they are opposite, they also can be an unity. Through this unity, the natural world can keep the balance well. Yin-Yang depends on with each other, meaning if there is no Yang, there is no Yin. When the balance of the relationship of the substance of Yin-Yang are destroyed, the life might reach its end. On the other hand, Yin-Yang has a special relationship. If one wanes the other will wax. For example, just as the four seasons, if winter changes to spring, the weather should be warm. It is the process of Yin waxes and Yang wanes. Five-Element Theory The Five-element theory includes fire, metal, water, wood and earth, as well as their motions. The ancient Chinese people found these five elements are the basic substances in universe. These five kinds of elements have relationship of generation and restriction, as found in Chinese Herbal Medicine, Chinese doctors use them to describe the problems of disease as explained in the following: Reinforcing the spleen (earth) to strengthen the lung (metal) ; Failure of water (kidney) to nourish wood (or failure of the kidney to nourish the liver) ; Five movements and six climates; Wood tending to spread out freely; Depression of the liver (wood) generating fire; Fire of the liver (wood) impairing the lung (metal); Fire tending to flare/flame upward ; Excessive fire impairing the lung (metal) ; Failure of fire to generate earth ; Coordination between water (kidney) and fire (heart); In coordination between the kidney (water) and the heart (fire) ; Being restricted and restricting ; Philosophical concept Traditional Chinese herbal medicine, however, can be based on two treatments which are on philosophical concept. 2.1.3.1 The Holistic Concept By this concept, there is a general meaning, i.e., the human body is a unity and a universe is within a body. On the other hand, it has a close interaction with the world. Traditional Chinese Medicine maintains that a human body is composed of different organs with each organ having its own distinct function, as a part of the whole body. Also, Chinese medicine regards the whole body as an organic body. Its constituent parts are inseparable in structure, interrelated and interdependent in physiology. Man has a nature life, and nature provides an environment for mans survival. So, human can be affected by nature. Traditions Chinese Medicine states Physicians have to know the law of nature and geographical conditions when diagnosing and treating diseases . That is the reason of Tradition Chinese Medicine not only stresses the human body is a unity but also regards the interrelationship between the body and nature environment. 2.1.3.2 Treatment by Differentiation of Syndromes Chinese herbal medicine, on the other hand, is also understood as treatment by differentiation of syndromes. The meaning of differentiation is to analyze the diseases by comprehensive, implying that the patients symptoms and signs collected by the following four diagnostic methods are analyzed and summarized in order to identify the etiology, nature and location of a disease, and the relationship between vital qi (air) and pathogens, thereby to determine what syndrome a disease in concern belongs to. According to the relationship between disease and treatment, traditional Chinese medicine is based on two different ways. One is to treat the same disease with different therapies. Whilst another one is to treat different diseases with the same therapy, i.e., different disease can be manifested in the same situation may be treated in the same way. In summary, using different methods for the treatment of the disease is the core of Treatment by Differentiation of Syndromes. 2.2 Chinese Medicine and Western Medicine The book by Ted J.kaptchuk discusses the difference between East and West medicines, such as why some westerners dislike Chinese Medicine? There is a philosophic reason, which is that Chinese culture is hard to understand. But, another reason is sociological. That is the way of western people thinking about Chinese Medicine. In this book, author gives two different views on seeing and thinking via westerners view, If a non-Chinese person can found these two ways, he/she might become interested in Chinese Medicine. The first one is concerned with treatment result. Many non-chinese have strange notions about Chinese medicine, Some of them see it as hocus-pocus-the product of primitive or magical thinking. If a patient is cured by means of herbs or acupuncture, they see only two possible explanations: Either the cure is a placebo effect, or it is an accident. To many people, when they heard about CHM, the first feeling in their mind is that, Chinese medicine is magical, but not science. The reason can be understood that Western medicine is based on data. Western doctors prefer using data to treat disease, whereas Chinese doctors are in favor of their experience. Another way of thinking, as described in the book, is Other Westerners have a more favorable but equally erroneous view of Chinese medicine. Deeply and often justifiably disturbed by many of the products of Western science and culture, they assume that the Chinese system, because it is felt to be more ancient, more spiritual, or more holistic, is also more true than Western medicine. In this way, some Westerners like Chinese medicine, but, because of different background, different culture, different history, their translate Chinese medicine of their own way based on their own culture. Also, they learn Chinese medicine through TV, Internet and some other media. In their mind, that is what Chinese medicine should look like. By and large, there are two groups of people. One group use Chinese medicine, but, think that Chinese medicine is less logical and is not based on science. It depends on a patients fortune. Another group of people think Chinese medicine through their own culture. Their minds are often mixed by this culture and other media. So, in their head, they have a different image of Chinese herbal medicine. But, many times, this image is incomplete. In Summary, the sociological reason that why westerners dislike Chinese medicine is based on a whole system. The Chinese method is based on the idea that no single part can be understood except in its relation to the whole. Understanding this overall pattern, with the symptom as part of it, is the challenge of Chinese medicine. The Chinese system is not less logical, just less analytical. 2.3 Formulas and Strategies The book on Formulas and Strategies by Dan Bensky and Randall Barolet has divided Chinese herbal medicine as Chinese herbal and Chinese medicine. Whereas the book by Zhu Zhongbao on Chinese Herbal Legends focuses on the use of herbs. Recently, more and more Chinese doctors found it hard to translate Chinese herbal names. Because, the herbal name is based on Chinese culture and history, and there are so many acceptable solutions. Since these books work as a reference text, for our project, our information is to reflect as closely as possible the meaning and syntax of the original CHM. We use anglicized Latin names for medicinal substances. The right translations of herbal can be found from these two books. The following examples are given in the webpage designed in this project. 1) Cang zhu Name English name: Swordlike Atractylodes Rhizome Pharmaceutical name :Rhizoma Atractylodis Nature and flavor: Pungent, bitter and warm Actions Dries dampness and strengthens the spleen Dispels wind dampness Induces sweat, releases the exterior Indications Syndrome of dampness stagnation in Middle Burner Impediment syndrome due to wind damp Exterior syndrome of wind , cold and dampness Chickenpox, mumps and scarlet fever Infantile rickets Night blindness and dry eyes Diabetes 2) Jin Yin Hua Name English name: Honeysuckle Flower Pharmaceutical name: Flos Lonicerae Japonicae. Nature and flavor:Sweet and cold Actions Clears away heat and resolve toxin Disperses wind and heat Indications External contracted wind-heat, the onset of warm disease Carbuncle and clove sores Bleeding due to heat toxin More information about translation will be given by chapter 3result and disscuess. Methodology Based on the study of literature review, two methods have been applied in the development of this project. One is to conduct questionnaire to gather information from the point of view of Chinese doctors. The other is to design and develop an internet based information site providing educational tool on the explanation of what each herb does and a prototype of potential online shopping site to deliver the herbs that people require. 3.1 Interview with a Chinese doctor Location: Brent Cross Doctor Herb Student Name: Yuanlei Wang Following the recommendation by the supervisor, Dr. Amaldi, this interview took place at Brent Cross Doctor Herb in order to gain insight useful information from a professional CHM practitioner. The Chinese doctor of the clinic described the changing of Chinese herbal medicine during the last 10 years. After recording, translating, and analysis, the main points can be summarized as follows. As discussed in Section 2, there are two main reasons that Chinese herbal medicine is not as popular as Western medicine. They are sociological and culture. Sociological In the past, because Chinese government had closed door policy, Chinese were hardly known to the other world. Nor was Chinese Herbal Medicine, which has led less people being interest in China culture, history, and Chinese herbal medicine. On top of this, Chinese government imposed a culture revolution and ignored CHM, leading to less and less people know this medicine, even in China. Culture In Europe, every medical practice needs license to ensure patients safety, which can only obtained by field trial through gathering large amount of data. As discussed in Section 2, CHM is mainly based on experience. Therefore CHM cannot be used in many hospitals, but can be used as additional therapy, such as acupuncture. Because the differences in culture, it is hard for non-Chinese people to understand this invasive technique, On the other hand, the UK National Health Service (NHS) has only introduced limited CHM. Many GPs (general practitioner) think Chinese herbal medicine is an accident not a science. Because NHS is free to the UK people, whereas CHM cost a lot, people will think twice before go to a CHM shop. Chinese herbal medicine (CHM) in the UK Since China started an open policy three decades ago, more and more people have visited China and are becoming more and more interested in Chinese culture and therefore CHM. Now, in the UK, there are over 3000 Chinese medicine shops all over the country, an increase by over 30% in the least 30 years. More and more people have started to take Chinese herbal medicine. Furthermore, the UK government has a plan to legitimate Chinese herbal medicine as part of NHS. So, CHM is getting more and more recognized in improving peoples well being and healthy life. (More information will be given in result and discussion ) 3.1.4 Media Effect British Broadcasting Cooperation (BBC) has also made huge contribution to introduce CHM to the UK. For example, in January 2006, BBC Channel 2 did a programme on Acupuncture Deactivates Brain and again on Back-pain Acupuncture Effective in Septmeber. In these programmes, doctors try to use the acupuncture instead the general anaesthetic. During the first programme, it is said: The pain matrix is involved in the perception of pain it helps someone decide whether something is painful or not, so it could be that acupuncture in some ways changes a persons pain perception. But he added: The thing about acupuncture is that it does not work on everyone. It is more likely to be effective if you believe it.I think it is a psychological manipulation technique, a distraction. We are not going to get to the stage where this could be used instead of a general anaesthetic. In the second programme, the message is that acupuncture for low back pain is cost-effective and works, according to medical researchers. According to the interview during the questionnaire time, the doctor remembered that after this TV programme, many people found that Chinese herbal medicine are useful for their body. More and more people have visited Chinese medicine shop. This example has shown that media can provide a good way to spread a news. Other means of media should also be applied in this regard. Design and Build an internet based Herbal Shop Although TV is a extremely useful way to broadcast a news, it has the limitation of time. Like the two programmes discussed in Section 3.1.4, they were shown near mid-night when most people are gone to bed and missed many viewers. Internet, however, is 24-7 and can be viewed at anytime, any location by using any means (e.g, mobile phone, computer, TV, etc). Therefore in this project, an online system has been created to introduce Chinese herbs plus their relevant information. The web page is at http://image.mdx.ac.uk/leilei. Figure 1 display a use-case UML (Unified Modelling Language) diagram showing the design. Figure 1. A UML diagram showing the developed Chinese Herb webpage (http://image.mdx.ac.uk/leilei). The system interface is consisted of three main parts, including product viewing page, search engine, input page, and guest book to send users feedbacks, and has client-server structure. In the server, the database is built using MySQL language, a rational database language. While the web interface is constructed using PHP (Personal Home Page) language, a c-like language. When users use this product, the process can be described as follows. Figure 2. System structure. When users enter data through internet interfaces which are coded in PHP. Then the interface through PHP sends/retrieves data to/from MYSQL database that is resided at the web page server at http://image.mdx.ac.uk . 3.2.1 Functions of the system This system has three parts, including Guest book, information, and history, which are describe in review. Homepage About Chinese herbal medicine Chinese herbals Guest book The history of Chinese herbal medicine. The first function is the information of Chinese herbal medicine., in this web page, users can know the history of Chinese herbal medicine, and other information. Guest book The second function is Guest book, in this function, the users can write some words in the browser. This part just provides a environment for exchanging ideas. Chinese herbal The last function is Chinese herbal to introduce its function, flavor, condition, and many more. 4 Result and Discussion This Section will discuss the results obtained from the interviewing with a Chinese medicine doctor and the developed prototype online CHM shop and information system. 4.1 Results from the interviewing Through the questionnaire and the interview with the Chinese doctor at Brent Corss Clinic, it can be concluded that nearly half of the population dont like to dont know CHM, as illustrated at Figure 6. A considerable number of people have not heard of CHM. And a quarter of people do not know the places to purchase CHM. Many people do even like the taste of CHM, which is similar to many Chinese people who take herbs. Figure 3. Pie chart showing the group of people thinking of CHM. These differences again can be associated to the issues of 1) Culture 2) Translation.3) Media 4) Government 5) The tastes of Herbal. In these data, culture belongs to philosophic reason, whilst media, translation, government and the tastes of herbal relate to sociological reason. Culture Chinese Medicine has following characteristics. Preventing is more important than treatment According to Chinese medicine book Yellow Emperor, people should treat disease before they have it, i.e., people should take care of their body before they have illness. Another book Hua inan zi (Chinese medicine) also claims that a good doctor often treats non-diseases, hence there is no disease. I.e., if a doctor can find a persons disease before this person get it, he will never get this disease. This prevention-oriented medical thought that people should take care of their health from an early age, can transform as a measure of dialectical philosophy, which is the essence of Chinese culture. Nature and Man should be together The overall concept of Chinese philosophy focuses on that human and nature world should be together, like a body. That the world and the human are not isolated, and they are interdependent, interacting, and interrelated. When it comes to Chinese Herbal Medicine, it also has the same pinciple. Chinese herbal medicine advocates astronomy, geography, and persons should be a whole entity. A nature human cannot leave the social world to survive. The factors that influence health and disease, are concerned with not only biological factors, but also social and psychological factors, So, Chinese Herbal Medicine also advocates treatment that should focus on the change of nature world. To adjust the balance of Yin-Yang (YY) Chinese Medicine mentions that the Yin-Yang is two sided, which is relatively representative of the body. The formation and growth is inseparable from the development of YY. In the bodys normal physiological conditions, the relative balance of YY is maintained, which is important. If one is changed, the mis-balance will cause the change/disorder of bodys normal physiological function. All the actions that a human is doing in the nature world are inseparable from the balance of YY. Therefore, the purpose of the coordination shows that traditional Chinese culture focus on symmetry, the bedrock philosophy of the balance. Static and dynamic idea of the constant combining From the early age, Chinese Philosophy already found the relationship between static and dynamic understanding , as stated in the Book of Change (Zhou Yi). The static and dynamic things are happening constantly. The substance in the nature world should keep moving and changing. In the whole human life, everything in the body, should keep changing until the end. Motion is the rule of nature world. It is the basic element of human health. So, Chinese Medicine stresses dynamics that can treat disease. Just as the same way that people know that sporting is good for health. On the other hand, comparing with dynamic view, Chinese Herbal Medicine also found that silence can also be a healthy habit. Qi Gong (i.e., marshal art) is based on this opinion. So, Static and dynamic element should be completed. Translation A good translation can help people with different culture background understand Chinese Herbal Medicine (CHM) better. Because CHM has its own culture and history , sometimes, it is difficult to translate the words exactly, which can cause frustration and lead more people lose their interest in CHM, which is explained below. The philosophic meaning in the medicine name. Some CHM names are based on their own philosophic meaning, such as Yin Yang, Yuan Qi and so on. If people do not know Chinese philosophic culture, it would be hard to translate. For some CHM doctors, when they translate medicine names, they sometimes copy some western medicine names. Whereas actually those medicines are completely different. Because of the long history of China, Chinese Herbal Medicine is based on an old knowledge system. Through more than thousand years, some of them have already lost their meanings with only a few people understanding. So, even to some knowledgeable Chinese people, translating medicine names is a hard job. Other factors include Media. According to data analysis from the questionaire, media is a very important means in order to let more people know Chinese medicine. However media can be limited, such as the wrong time of a TV programme leading to many people missing the show. Another factor is Governmental: In the past, Chinese Government had a closed door policy, which has limited knowledge of CHM. The questionnaire has also concluded that bad taste of herbs may also have some effect to prevent people taking them. Online shopping system Figures 3-6 illustrate the snapshots of web interfaces of the developed prototype online information and shopping system. Figure 4. The interface showing the Herb information. Figure 5. Input interface. Figure 6. Search engine. Figure 7. Guest book for sending users feedbacks. The system now contains more than 20 herbs information. System Evaluation The evaluation of the developed web site is based on heuristic evaluation. That can give a general overview of the web site, also, through this way, it can give a good idea for developers to improve the system design. The purpose of this evaluation is that, users have a task to browse the complete web pages. This task should start on the home page and finish when users get the feedback. Through this way, users can have a general view of the system by following the rules shown below. User control and freedom Users control and freedom can be understood that system can support users undo or do. Through the task we choose, users can find that it is not easy for them to control the web sites. ie, in the comment page, when users submit the words, they will find that there is a button for them to resubmit. Fun and enjoyment According the purpose of this web site, the web site should give the information of the Chinese herbal medicine to users. That means that the web pages should be fun, but these web pages are very plain, i.e., 1) All the background colours are white. 2) The web site is too simply , There is no enjoyment for users. Feedback Feedback is important for users to understand the information of the web site. In this web site, users can comment and see the other feedbacks. Provide short cuts Short cuts are easily for users to find what they want. In general, the web site is useful. Users can find the information regarding Chinese herbal medicine that need from the home page. Aesthetics and minimalist design Normally, users can have a good feeling with a good minimalist design. But, this web site is boring at this point. Through all web pages, there is no colour, no pictures, all the buttons are closed with each other. That might be caused some mistakes of users. On the other hand, there are some positive feedbacks. The users can find buttons easily, especially on the last page, where there is a comment page, providing a good interaction between users and the web site. In summary, this web site is fine, users can get some general information about Chinese herbal medicine from this web site, also, this web site has a guest page. Users can have a good interaction with the system. According heuristic evaluation, there are some negative aspects. Such as, 1)This system is very simply . 2) The colours are not very good. 3) It is boring for users 4) Some steps are not useful. All in all, this web site can give users a general opinion of Chinese herbal medicine. Recommendations There are some aspects which need to recommend. It should change colours of the web pages. The system should not be simple. The web site should increase some enjoyment. It should provide the search function for users. The web pages should give more freedom to users. Conclusion This project aims at introducing people Chinese Herbal Medicine and has developed an online system providing information on Chinese herbs. The design of the system applies client-server structure and employ

Tone, Motif and Theme in Night Essay examples -- essays research paper

When people lose their dignity, they also lose a part of the very thing that makes them human. Despair, hopelessness, fear and apathy are all ways a human can lose their humanity. The eyes provide a window onto the soul, and thus a view on the person’s mental state. The eyes also function in reverse, as a symbolic gesture of control over someone. All of this is present in Night, by Elie Wiesel, an account of human tragedy, human cruelty, human dignity, and the loss thereof.   Ã‚  Ã‚  Ã‚  Ã‚  At the start of the book, the residents of Sighet live relatively happily, oblivious to the approaching storm. Mochà © the Beadle practices the cabbala, with, â€Å"dreaming eyes† (13), living his life by his own terms. His eyes are his distinguishing factor; they show his hope for the future, his love of life, and his own freedom. Mochà ©Ã¢â‚¬â„¢s eyes seperate him from the rest of the town, elevating him to a model of self-esteem, and a confident, independent person. However, the German cruelty to the foreign Jews changes Mochà ©; â€Å"There was no longer any joy in his eyes† (17). By subjecting him to horror and fear, they removed the parts of Mochà © that made him Mochà ©. When Mochà © lost his dignity, he lost himself. The horrifying part of Mochà ©Ã¢â‚¬â„¢s experience is the Gestapo; they acted, â€Å"without passion, without haste† (16). Their apathy towards their ‘job’ turns them into monsters. The inhuman act of m urdering hundreds of people in cold blood was made even more heartless by feeling no emotion abo...

Role of Women in Society (the Story of an Hour and a Rose for Emily)

Kate Chopin’s â€Å"The Story of an Hour† written in 1894 and William Faulkner’s â€Å"A Rose for Emily† written in 1930 are two stories that show major roles of women in society. Although the two stories have a different perspective of the women due to their era, they both give a great explanation of how the women were and how they were treated by other people during their time. The women in both of the stories explain how they perceive each of their own roles and how they cope with their own situations, which are much different and alike from our society today.For many years women have tried finding their place in society, which is hard when males are usually perceived as the leaders or ones who control their wives. In â€Å"The Story of an Hour† Chopin explains the freedom of a once married woman, and how much she enjoys her freedom from being married, this story is based on the role of women in marriage and relationships. In the scene where Mrs. Mallard believes that her husband is dead after receiving the shocking news â€Å"She did not hear the story as many women have heard the same† (Chopin 106), this sentence explains that Mrs.Mallard takes it in differently than most other women do when they find out that their husband has died. For a while, Mrs. Mallard is sad but only when she was alone â€Å"When the storm of grief had spent itself she went away to her room alone. She would have no one follow her† (Chopin 106). When Mrs. Mallard had abandoned herself she caught herself whispering over and over again the words â€Å"Free, free, free† (Chopin 107). This sentence showed that Mrs.Mallard was finally free â€Å"She could see in the open square before her house the tops of trees that were all aquiver with the new spring of life† (Chopin 107). The words â€Å"New spring of life† show that Mrs. Mallard had a new spring in life which symbolized freedom. â€Å"There would be no one to liv e for during those coming years; she would live for herself† (Chopin 107), this shows that she has had enough from her marriage and wants to enjoy her freedom and not waste it on someone else, she just wants to enjoy it for herself.Mrs. Mallard was obviously in a bad marriage â€Å"And yet she loved him-sometimes† (Chopin 107), this phrase shows that she was confused about her love for her husband and only loved him sometimes. â€Å"Spring days, and summer days, and all sorts of days that would be her own† (Chopin 108), explains that she was just so happy to finally spend those days on her own and not have her husband to hold her back from the things that she loves, that she is finally free to do whatever she enjoys to do. At the end of the story when Mrs.Mallard’s husband shows up at the house and as she looks at him she has a loud screeching cry and that was it. Mrs. Mallard had died of heart disease â€Å"a joy that kills† (Chopin 108). Mrs. Mall ard expected to be free for the rest of her life, then after seeing her husband alive she realizes she will not have her life the way she had imagined and then she died from disappointment of not having her â€Å"Free! body and soul free† (Chopin 107) life. In the story â€Å"A Rose for Emily† Faulkner explains the anger of a lonely, unloved woman that is desperate for affection but is shocked when she does not get it.This story plays a major role of women in society due to uncontrollable anger and revenge. Miss Emily’s lonely life begins from the death of her father which left her depressed and unloved. â€Å"She went out very little; after her sweetheart went away, people hardly saw her at all† (Hemingway 117), this shows that Miss Emily cannot handle being outside of her house while she is depressed. When Miss Emily met Homer Barron in the story, she fell deeply in love with him and people said â€Å"they are married† (Hemingway 120).After being with Homer for a while he finally admitted that, â€Å"he liked men- and it was known that he drank with the younger men in the Elks’ Club† (Hemingway 119). In the scene where Homer had admitted he liked men and threatened to leave the following day, Miss Emily went and bought arsenic poison which showed that Miss Emily could not handle the fact that he was going to leave her. This is a typical role of women in society today because most women have a feeling of revenge when a man threatens to leave them.For a long time after that many people were not surprised when Homer Barron was not seen for some time. In this story Miss Emily poisons her husband and kills him leaving his body in her bed for many years. The ending of the story shows the biggest part in the role of women. Miss Emily is believed that she killed her husband due to the revenge of him threatening to leave her. Miss Emily probably would have not killed her husband if it were not for her father leaving he r at a young age.As Emily grew up she only knew how to be lonely and when she found Homer she took it for granted that he was not going to leave her, and when he finally did threaten to leave her she figured that she would not want to go through loneliness which explains when they found Homer’s body in her bed. She put his body in her bed because she could not handle being alone the rest of her life and she knew if she killed him that he would have no way of leaving. From the two stories Josephine and Miss Emily both saw death as a solution to their situations.Josephine perceived her own role as being a free woman out of marriage, while Miss Emily saw loneliness as a problem. These women did not handle or cope with their situations well at all, which is like most women today. Most women do not know how to handle situations that are very tough, especially ones that make them disappointed. In both of the stories it is the men’s fault for their deaths. Men to this day cau se many women to become disappointed because men are controlling and both of the stories Josephine and Miss Emily were controlled by their husbands or, they were disappointed in what their husbands’ did.

Characterizing Mrs. Bennet

Who is Mrs. Bennet? While Mrs. Bennet speaks to her husband we can see many of the same characterizations through what he says in response. As far as the Mrs. being a gossip, it is clear that Mr. Bennet has heard his fair share of it from her. When asked if he wants to know who is moving into Netherfield he replies that he knows that she wants to tell him, but that he does not particularly â€Å"want† to hear it. We also see that Mr. Bennet knows his wife is somewhat of a drama queen and he is constantly poking fun at her with his sarcasm, which she never seems to understand as such. Yet another example of Mr. Bennet’s experience with his wife’s personality is his seemingly un-caring behavior towards his daughters getting married. Mrs. Bennet is convinced that Mr. Bingley could be her new son-in-law, Mr. Bennet points out that Bingley is not necessarily there to find a wife. Through all these ways we can see a bit of Mrs. Bennet’s personality through the words of another character in the book. We can get even more information through words not necessarily spoken in the book, but spoken to us through the voice of the narrator. Even the simplest of comments can show a huge personality trait. The simplest way the narrator shows us that Mrs. Bennet loves to gossip and talk is when Mr. Bennet says he has no objection to hearing her story, the narrator points out that â€Å"That was invitation enough,† showing us that Mrs. Bennet is very eager to get her information out. Although we can gather much of Mrs. Bennet’s character through the entirety of the page, the narrator makes sure we have gathered what we need to about her by giving us a summary at the very end of the page. The narrator tells us that â€Å"She was a woman of mean understanding, little information, and uncertain temper. When she was discontented she fancied herself nervous. The business of her life was to get her daughters married; its solace was visiting and news. † So, once again we gather that she loves â€Å"visiting and news,† or gossip, and that the business of her life is to get her daughters married. Mrs. Bennet is not hard to figure out with Jane Austen’s excellent characterization techniques. With her great narration techniques we have the author there to tell us much of what we need to know. Even better is that much of the time we don’t even need the narrators help, through the speech in the book; whether it be Mrs. Bennet herself, or somebody speaking to her or about her. Through either the character itself, the characters around it, or the author herself, Jane Austen manages to use all three â€Å"characters† excellently to show us the personality of Mrs. Bennet, as well as the rest of her characters.

Values Important in My Life Essays - Identity Management, Law

Values Important in My Life Essays - Identity Management, Law Values Important in My Life Hiral Patel MGT 111*BC Professor McMillin 10/19/2012 Personal values are referred to as the defining principles in a person as an individual. These principles help determine how a person will face the world and relate with people as required. Personal values are a conviction concerning what a person believes is vital and desirable in his or her life. To me, a value is known to be a belief, or a philosophy, which is useful or can be useful in the future. My culture, environment, background, and family instill my values and ethics. There are many values that are important and that define my existence: family, independence, wisdom, education, progress and change, privacy, friendship, love, helping others, and achievement and success. I have grown up understanding the importance of family and relationships. I have been taught that your family are one of the only few people in the world who will be by your side and support you at all times. My family members are basically my advisors who teach me the right and wrong in life. My mother would always say, "If a family is and stays together, there is a solution for everything." I have always believed that keeping relationships with my family members is quite important because not only do they guide me through life, but they also help me with all kinds of dilemmas. Independence is prominent because I live according to my principles and I make my own decisions. It is my freedom and a chance to choose my way and my belief, which I am able to follow without it being prosecuted. Independence is having the right to agree, to disagree, and to have an education regardless of my race or gender or where I was born. It is my ability to choose. It is fine if I make mistakes because that is the only way I will learn. I will trip, and get back up and try again. Wisdom helps express my individuality. It is the light that guides my life and allows me to see the truth and not be blinded by others. With wisdom, I have the ability to se e beneath the surface of things, and I have the ability to make the best, informed decisions at any given time. If I use my wisdom when I am in a problem, I realize that I have solved many problems similar to the one I am in right now. Wisdom then assists me in getting rid of my problem. Wisdom prevents me from making and committing unethical decisions and actions. Education is a form of gaining knowledge of the world around me. It helps me build opinions and have points of view on aspects in life. Education is not just about lessons in textbooks, but about lessons of life, as well. It brings up questions and also helps me devise ways to find satisfactory answers to them. Also, I have grown up understanding the importance of education and how it opens doors to brilliant career opportunities. Every employer today requires expertise and employees to be well educated. Thus , education becomes an eligibility criterion for employment in any sector of the industry. Progress and change are both necessary in having and leading a successful life. Without them, I would just remain where I am forever. Progress is necessary in every aspect of life, as the world seems to be continuously changing all of the time. It does not have to be a major leap because small steps add up with time. Changes in life are inevitable. They make life more challenging for me because life without challenges is boring. It is better to try, experience, and accept new things. For me, privacy is necessary to protect my interests in certain situations. I do not consider privacy important due to embarrassment in front o f people, but rather because I personally l ike aspects of my life to be private. Yes, I would reveal things to a few people such as my family members, but other than that, I take privacy seriously. To me, it is the only way to be safe and avoid any kind of trouble. Having

Questions Concerned International Business Law Research Paper

Questions Concerned International Business Law - Research Paper Example It is to be remembered that Coca is not to be misconstrued with cocoa, which emanates from cacao seeds and is being mainly used in making cocoa butter, cocoa and chocolates. (Index Mundi 2010). Even if you travel to the UK or some other destination through UAE or Dubai, it is advisable not to carry Coca with you. For example, if one is found to be carrying a packet of Khas Khas which is a generally used as a spice in some Indian sweets and curries, then it will be considered as a serious offense in UAE. Khas is also notoriously called as poppy seed, which can be germinated to grow narcotics (afeem etc.). (Index Mundi 2010). Thus, one should aware recent developments in the laws in UAE about Coca, and the exporter should clearly distinguish it from cocoa ( ingredients for Chocolates) and in other Gulf countries also which have been declared that carrying Coca is punishable with even worse with the death penalty or minimum 20 years of imprisonment. If a case has been booked by mistreating Cocoa as Coca, then the exporter has to incur huge legal fees as lawyers are demanding heavy fees for appearing in the court which may be amounting to AED 100,000 to plead for any innocence in Coca offenses. Everyone who is having business dealing with UAE should consider the significance of this issue and should never ever carry even minutest quantities of the following items when traveling or exporting the same to UAE or other Gulf countries. 2. For Ultra Educator Software Limited you have to assess what is the best form of corporate entity that I ideal for them in the United Arab Emirates? is it best if they have a branch or should they have a wholly owned subsidiary.

Fracture of Ice Term Paper Example | Topics and Well Written Essays - 2500 words

Fracture of Ice - Term Paper Example Ice consists of hydrogen and oxygen atoms. Water molecule has four nearest neighbors arranged near the vertices of regular tetrahedron centered about the molecule of interest. Oxygen atom of each molecule is strongly covalent bonded to two hydrogen atoms while molecules are weakly hydrogen bonded to each other. Like any other crystalline solid, ice is subject to stress undergoes elastic deformation returning to its original shape when the stress ceases or stops. If the shear stress or force is applied to a sample of ice for a long time, the sample will first deform plastically with permanent alteration of shape or simply change in shape. Plastic deformation or creep is of rather great importance in the study of glacier flow. It involves generally processes like intra-crystalline gliding in which layers within an ice crystal shear parallel to each other without destroying the continuity. During an ice structure interaction, area of high pressure form (HPZs). The HPZs are not linearly distributed across the area of interaction and varies in intensity and location in respect with time. Their formation is critical in evolution of interaction. When HPZs form near the edge of an ice sheet, they can precipitate large-scale fracture and sparling events. This hence reduces both load felt by the structure and ice sheet. Formation of the HPZs causes creation of layer damage. This layer contains fine grains that are as a result of a combination of processes such as recrystallization and micro-cracking. Pre-existing flaws within the ice may also play a role in scale effect. In nature, ice contains many flaws which may either be in form of large cracks and leads, entrained air bubbles or dirt and irregular grain size as well as composition. Point defects- Hydrogen and oxygen appear to have the same diffusion coefficient in ice, implying that the