Home Depot Analysis

Home Depot – 2010 Financial Report For fiscal year ended January  30, 2011 (â€Å"fiscal 2010†), Home Depot reported Net Earnings of $3. 3  billion and Diluted Earnings per Share of $2. 01 compared to Net Earnings of $2. 7  billion and Diluted Earnings per Share of $1. 57 for fiscal year ended January  31, 2010 (â€Å"fiscal 2009†). The results for fiscal 2010 included a $51 million pretax charge related to the extension of our guarantee of a senior secured loan of HD Supply, Inc. (the â€Å"HD Supply Guarantee Extension†). The results for fiscal 2009 reflected the impact of several strategic actions initiated in fiscal 2008. These strategic actions resulted in store rationalization charges related to the closing of 15 underperforming U. S. stores and the removal of approximately 50 stores from their new store pipeline, business rationalization charges related to the exit of our EXPO, THD Design Center, Yard birds and HD Bath businesses (the â€Å"Exited Businesses†) and charges related to the restructuring of support functions (collectively, the â€Å"Rationalization Charges†). These actions resulted in pretax Rationalization Charges of $146 million for fiscal 2009. The results for fiscal 2009 also included a pretax charge of $163 million to write-down our investment in HD Supply, Inc. Additionally, fiscal 2009 included earnings of $41 million from discontinued operations, net of tax, for the settlement of working capital matters arising from the sale of HD Supply. Home Depot reported Earnings from Continuing Operations of $3. 3  billion and Diluted Earnings per Share from Continuing Operations of $2. 01 for fiscal 2010 compared to Earnings from Continuing Operations of $2. 6  billion and Diluted Earnings per Share from Continuing Operations of $1. 5 for fiscal 2009. Excluding the HD Supply Guarantee Extension charge from their fiscal 2010 results, and the Rationalization Charges and the write-down of their investment in HD Supply from their fiscal 2009 results, Earnings from Continuing Operations were $3. 4 billion and Diluted Earnings per Share from Continuing Operations were $2. 03 for fiscal 2010 compared to Earnings from Continuing Oper ations of $2. 8 billion and Diluted Earnings per Share from Continuing Operations of $1. 66 for fiscal 2009. Net Sales increased 2. 8% to $68. 0  billion for fiscal 2010 from $66.   billion for fiscal 2009. Home Depot’s comparable store sales increased 2. 9% in fiscal 2010, driven by a 2. 4% increase in their comparable store customer transactions and a 0. 5% increase in their comparable store average ticket to $51. 93. Comparable store sales for their U. S. stores increased 2. 5% in fiscal 2010. In fiscal 2010, Home Depot focused on the following four key initiatives: Customer Service: Home Depot’s focus on customer service is anchored on the principles of taking care of their associates, putting customers first and simplifying the business. The roll out of their Customers FIRST training to all store associates and support staff in fiscal 2009 has brought simplification and focus across the business, and they repeated and refreshed the Customers FIRST training during fiscal 2010. The Customers FIRST program is part of their ongoing commitment to improve customer service levels in their stores, and they continued to see the benefit of this training in improved customer service ratings for fiscal 2010 compared to fiscal 2009. Also in fiscal 2010, Home Depot completed the deployment of their FIRST Phone, a new hand held device that provides multiple functions such as inventory management, product location and mobile checkout. The core purpose of this new device is to reduce tasking time for their store associates to allow them more time to focus on customer service. Home Depot ended fiscal 2010 with more than half of their store payroll allocated to customer facing activities rather than tasking activities. They have a customer facing store payroll target of 60%, and they believe they will achieve that by 2013. Product Authority: Our focus on product authority is facilitated by our merchandising transformation and portfolio strategy, including innovation, assortment and value. In fiscal 2010, we made significant progress on our merchandising tools in the U. S. that helped us manage markdown and clearance activity and better control inventory. Our inventory turnover ratio was 4. 13 times at the end of fiscal 2010 compared to 4. 06 times at the end of fiscal 2009. Additionally, we continued to form strategic alliances and relationships with selected suppliers to bring a number of proprietary and xclusive brands across a wide range of departments. Productivity and Efficiency: Home Depot’s approach to driving productivity and efficiency starts with disciplined capital allocation focused on building best-in-class competitive advantages in information technology and supply chain, as well as building shareholder value through higher returns on invested capital and total value returned to sh areholders in the form of dividends and share repurchases. At the end of fiscal 2010, they completed the roll out of their Rapid Deployment Centers (â€Å"RDCs†) and now have 19 RDCs that serve 100% of their U. S. stores. Also during fiscal 2010, they repurchased 80. 9  million shares for $2. 6 billion, and on February  22, 2011 Home depot announced a six percent increase in their quarterly cash dividend to 25 cents per share. Interconnected Retail: Home Depot’s focus on interconnected retail is based on the view that providing a seamless shopping experience across multiple channels will be a critical enabler for future success. Their multiple channel focus is allowing them to greatly expand their assortment of merchandise, and they are making the investment to build these capabilities, including the roll out of â€Å"buy on-line, pick-up in store† next year. Home depot is committed to having a best-in-class website, and during fiscal 2010 their site was named as a Most Improved Website for customer satisfaction by Foresee, a leading customer satisfaction analytics firm. Home Depot opened eight new stores in fiscal 2010, including one relocation, and closed three stores, bringing our total store count at the end of fiscal 2010 to 2,248. As of the end of fiscal 2010, a total of 272 of these stores, or 12. 1%, were located in Canada, Mexico and China compared to 268 stores, or 11. 9%, at the end of fiscal 2009. Home Depot generated approximately $4.   billion of cash flow from operations in fiscal 2010. They used this cash flow along with cash on hand to fund $2. 6 billion of share repurchases, pay $1. 6  billion of dividends and fund $1. 1 billion in capital expenditures. At the end of fiscal 2010, Home Depot’s long-term debt-to-equity ratio was 46. 1% compared to 44. 7% at the end of fiscal 2009. Their return on invested capita l for continuing operations (computed on net operating profit after tax for the trailing twelve months and the average of beginning and ending long-term debt and equity) was 12. 8% for fiscal 2010 compared to 10. % for fiscal 2009. This increase reflects the impact of the Rationalization Charges which they included in their operating profit for fiscal 2009. Excluding the Rationalization Charges, their return on invested capital for continuing operations was 12. 7% for fiscal 2010 compared to 11. 1% for fiscal 2009. Week 2 Activity Ratios of Home Depot vs. Lowe’s One key to profitability is how well a company manages and utilizes its assets. Some ratios are design to evaluate a company’s effectectiveness in managing assets. Of particular interest is the activity, or turnover ratios, of certain assets. The greater the number of times an asset turns over, the higher the ratio the fewer assets are required to maintain a given level of activity (revenue). Given that a company incurs costs to finance its assets with debt (paying interest) or equity (paying dividends), high turnovers are usually attractive. |Receivable Turnover | |Year |2009 |2010 |2011 | |Home Depot |68. |63. 9 |53. 9 | |Lowe’s |0. 0 |0. 0 |0. 0 | Receivable Turnover ratio is calculated by dividing a period’s net credit sales by the average net accounts receivables. The receivables turnover ratio provides an indication of a company’s efficiency in collecting receivables. The ratio shows the number of times during a period that the averages accounts receivable balance is collected. The higher the ratio, the shorter the average time between credit sales and cash collection. As we can see above, Lowe’s has zero receivables, which can be translated to no credit sales. |Inventory Turnover | |Year |2009 |2010 |2011 | |Home Depot |4. 21 |4.. 19 |4. 34 | |Lowe’s |4. 0 |3. 72 |3. 63 | Inventory Turnover is an important measure for a merchandising company. The ratio shows the number of times the average inventory balance is sold during reporting period. It indicates how quickly inventory is sold. The more frequently a business is able to sell, or turn over, its inventory, the lower its investment in inventory must be for a given level of sales. The ratio is computed by dividing the period’s costs of goods sold by the average inventory balance. The denominator, average inventory, is determined by adding beginning and ending inventory and dividing by two. A relatively high ratio, as in the case of Home Depot compare to Lowe’s, usually is desirable. A high ratio indicates comparative strength, perhaps caused by a company’s superior sales force or maybe a successful advertising campaign. However, it might also be caused by a relatively low inventory level, which could mean either very efficient inventory measurement or stock outs or lost sales in the future. Comparing the two industries, we can conclude than Home Depot turns over their inventory a bit faster than Lowe’s. Asset Turnover | |Year |2009 |2010 |2011 | |Home Depot |1. 73 |1. 62 |1. 73 | |Lowe’s |1. 48 |1. 43 |1. 41 | Asset Turnover is a broad measure of asset efficiency. The ratio is computed by dividing a company’s net sales or revenue by the average total assets available for use during a period. The denominator, average assets, is determined by adding beginning and ending total assets and dividing by two. The asset turnover ratio provides an indication of how efficiency a company utilizes all of its assets to generate revenue. Also, it shows how many sales dollars are generated for every dollar invested in the company’s assets. Lowe’s had relatively lower asset turnover than Home Depot because their recent investment in PP&E has not yet reached their potentials. Home Depot is a financially sound company and performs well when compared to its competitors. Based on current business conditions and the potential growth opportunity facing Home Depot, we feel that the bottom line will continue to grow at a healthy rate above the competition in the near future. We believe that the relatively low levels of debt, slightly wider margins, and lower costs make Home Depot an attractive investment for the long run. Shares of Home Depot are currently trading at $33. 92 to what we believe is gaining momentum in the market. This increase is possibly derived from the market’s belief that better than predicted growth will be seen from expansion into foreign markets, specifically China. Week 4 Home Depot – Accounting Policies The retail industry, in general, presents a very competitive market with high price competition and low product differentiation. Although almost any retailer, from supermarkets to superstores, can offer home improvement items at a competitive price, the home improvement industry currently provides a great opportunity for differentiation in regards to the types of services home improvement retailers offer. To successfully maximize sales and increase revenues in the home improvement industry, retailers such as Home Depot must successfully combine product variety, quality and price and specialized services. As discussed earlier, Home Depot has adopted a business strategy based on these key factors. Consequently, as we look at Home Depot’s overall financial results, it is necessary to focus on key accounting policies adopted by the company to measure critical factors and risks. In the â€Å"Management’s Discussion and Analysis of Results of Operations and Financial Condition† of The Home Depot, Inc 2011 Annual Report (www. omedepot. com), management identified three major areas as areas of critical accounting policy and discussed the adoption of four different accounting pronouncements. In addition to the four recently adopted accounting pronouncements identified in the management’s discussion, The Home Depot identified four other major accounting policy change s in it’s â€Å"Notes to Consolidated Financial Statements†. Specifically, The Home Depot adopted four different accounting pronouncements in regards to service revenue recognition, vendor allowances, goodwill amortization and stock based compensation. The three critical accounting policies, as identified by The Home Depot management refer to the treatment of merchandise inventories, self insurance and revenue recognition. Merchandise Inventory policy is specifically addressed by The Home Depot management in â€Å"Management’s Discussion and Analysis of Results of Operations and Financial Condition† and is assessed in two different ways. Approximately 93% of total inventory is valued at the lower of cost or market utilizing FIFO under the retail inventory method with the other 7% valued under the cost method. The Notes section of the Financial Statements accounts for the two different methods. According to the Notes, the 7% of inventory valued under the cost method was due to inventory policy of certain subsidiaries and distribution centers. In addition, The Home Depot, Inc. takes a physical inventory count on a regular basis at each store to verify that inventory amounts in the merchandise inventory section of the Consolidated Financial Statements are accurate. Lastly, in regards to merchandise inventory, the company does account for possible inventory shrinkage or swell based on historical results and industry trends. Self Insurance accounting policy for Home Depot addresses it’s treatment of â€Å"losses related to general liability, product liability, workers’ compensation and medical claims†. The total liability is estimated on the total cost incurred as of the specific balance sheet date and is not discounted. The estimate is based on â€Å"historical data and actuarial estimates†. The company also explains in it’s Management Discussion that they ensure estimates of liability are as accurate as possible by having both management and third-party actuaries review the estimates on a quarterly basis. Revenue Recognition is the third critical accounting policy identified by The Home Depot management. Revenue recognition at the Home Depot follows the industry norm of recognizing revenue when the customer takes possession of the merchandise or, if a customer makes payment prior to take ownership of the merchandise, Home Depot records the sale as Deferred Revenue on the balance sheet until the sale is finalized when the customer takes possession of the paid merchandise. Additionally, because The Home Depot also provides a variety of services through their installation and home maintenance programs, they also recognize service revenue at the time when the service is completed and also record any customer pre-paid service revenue as Deferred Revenue on the balance sheet. Week 5 Internet The internet has completely changed the way companies communicate and market to their prospects. Home improvement businesses in the U. S report that the ways they have traditionally generated leads (i. . yellows pages, direct mail, print media, tv and radio) aren’t working like they use to. In fact, 85% of all products and service inquiries now start online and 97% of U. S internet users gather shopping information online and of those more than half characterize their behavior as ‘Shop Online, Purchase Offline. ’ The convenience of online shopping and the ability to make price comparisons on the internet has completely changed retail trends in the p ast decades. Even though most people tend to shop for building materials by visiting physical locations, still Home Depot cannot ignore e-commerce because people increasing buy items of nearly any kind online. Home depot being the largest home improvement retailer is expanding in the online channel aggressively and targeting it as a major growth opportunity. Home depot made it’s biggest e-commerce investment over the last two years since it started internet sales in 2001. According to research, 45% 0f the 9. million consumers who visited Home Depot’s website on average in any given week said their next step was a trip to a Home Depot store, which translates to about 225 customers a day per location. However, e-commerce for the home improvement industry is an underleveraged opportunity. A lot of people think of home Depot as a place you go on a Saturday, or when you do window treatment or carpeting. As such, they can do a better job online for things like branded power tools and repl enishable items and also offer delivering services for those items. Home Depot’s operating cost will decrease if customers interacted through the use of the internet due to the folllowing: †¢ Online customers are used to doing their own shopping without any salesperson assistance; therefore the cost of the salesperson would be eliminated as such. †¢ The range of products that can be offered through the website can be far greater than what one could find at Home Depot’s location, thereby giving customers a clear reason to prefer the internet. These are all advantages that Home Depot can benefit from as a result of the internet. As with the advantages, there are also disadvantages (issues) that Home Depot needs to put into consideration and work diligently to address them. The foremost of these issues are lack of site maintenance and lack of integration between the e-commerce site and the corporate back-office systems. As such, Home Depot must work through these issues in detail in order to arrive at the true cost-benefit for an e-commerce.

Genetic engineering †Maize Essay

Introduction Genetically modified, by definition, is a term denoting or derived from an organism whose DNA has been altered for the purpose of improvement or correction of defects. (dictionary. com) Genetically modified foods are foods that have been altered to enhance certain traits for the purpose of making them more desirable to consumers. Since the development of this process, modified foods have become more common throughout the years, and with their increase in production there has also been great controversy. History of Genetically Modified Foods In 1994, the first genetically modified food the Food and Drug Administration deemed safe enough for human consumption was a tomato called the â€Å"Flavr Savr,† produced in California. The purpose of altering the tomato was for it to be resistant to rotting and decaying as quickly as tomatoes usually do. They were not labeled as being genetically modified and they were between two and five time more expensive than ordinary tomatoes, but consumers still purchased them. However, due to competition, brought on by a tomato made conventionally and with a longer shelf life, the Flavr Savr tomatoes were not profitable. Genetically modified tomatoes were then made into a tomato puree and sold in Europe in the mid-1990s, but a couple years later controversy arose over the concept of genetically modifying food. In 1998, a doctor from Aberdeen, in Scotland, published results from a research study he conducted suggesting that genetically modified potatoes, injected with an insecticide gene from the snowdrop plant, were toxic to rats. A year later it was announced that beginning in 1999, there were to be trials of genetically modified crops engineered to be resistant to herbicides. The purpose of the trials was to uncover the effects of these crops on farmland wildlife. However, this was criticized to be potentially dangerous to nearby crops, as well as honey that could be affected by cross-pollination. Sure enough, later that year pollen from genetically modified oilseed rape, a plant that is used to produce canola oil, was found at beehives almost three miles away. Two out of nine samples of honey being sold in supermarkets were contaminated in May 2000. At this point in time, nine out of ten people were against the idea of genetically modifying foods. (dailymail. co. uk) Despite the controversy surrounding genetically modified plants and foods in earlier years, technologies have advanced, and in 2006, 10. 3 million farmers planted 252 million acres of transgenic crops in 22 countries. The United States, Argentina, Brazil, Canada, India, China, Paraguay, and South Africa grew 97% of these crops. Soybeans, corn, cotton, canola, and alfalfa were modified to be herbicide and insect resistant, whereas other crops, like sweet potatoes for instance were modified to be able to survive harsh weather conditions. (Ornl. gov) The process of genetic modification Genetically modifying foods changes their genetic makeup in some way. The purpose of doing this is to enhance certain aspects of the food, for example, increasing its resistance to herbicides or its nutritional value. Traditionally, this has been done by way of selectively breeding plants or animals for specific genetic traits, however this method has proven to be potentially inaccurate and very time consuming. Genetic modification on the other hand can physically isolate a particular gene and insert it into another substance, enabling it to then posses that quality. This is done very quickly and accurately. Plants can be made insect resistant, virus resistant, or more tolerant to herbicides. Bacillus thuringiensis is a bacterium that produces a gene for toxin production that is safe for human production. To achieve insect resistance, the gene is injected into the crops that will then be able to produce this toxin on their own, leading to a decreased need for insecticides. To achieve virus resistance, crops must be introduced to the gene from that particular disease-causing virus. This results in less susceptibility to the disease and higher crop yields. Similarly, to achieve herbicide tolerance, a gene from a bacterium that will transmit resistance to some herbicides must be injected into the crops, in turn reducing the amount of herbicides used. Purpose of genetically modifying foods. There are many reasons for producing and selling genetically modified foods over those that are traditionally produced. Originally, the intent was increased protection of crops. This is still one of the process’ objectives, however there are many additional benefits recognized today. Both consumers and producers who feel that genetically modified foods are advantageous believe that these foods can be cheaper, more durable, and more nutritional. Genetically modifying foods is also a way to ensure that with a world population that is predicted to double in the future, a food shortage will not be encountered. In addition to increased protection from diseases, pests and herbicides, there are other key reasons for genetic modification. Many crops are destroyed due to troubling weather conditions. Frost can come at unexpected times causing destruction to sensitive crops. Cold water fish have an antifreeze gene which, when introduced to plants like tobacco and potatoes, can lead to a higher tolerance to cold temperatures. Similarly, plants can also develop the ability to withstand droughts. A very important quality of food is the nutritional value that is possesses. Malnutrition is quite prevalent, especially in third world countries where people tend to rely on only one crop to fulfill their dietary needs. If however, these crops could be genetically modified to contain the amount of vitamins and nutrients necessary to sustain a healthy diet, it would be a great advantage. For example, in third world countries blindness caused by a vitamin A deficiency is very common, so researchers at the Swiss Federal Institute of Technology Institute for Plant Sciences have developed what they call, â€Å"golden† rice, which contains uniquely high levels of vitamin A. The hope in this development is that this rice, funded by the non-profit organization Rockefeller Foundation, can be sent to any countries that request it. Vaccinations and medicines can be very difficult to produce, and they can also be very costly. Through genetic modification there is hope that the ability to produce foods with edible vaccinations in them will become a possibility. Common Genetically Modified Foods According to a WebMD article, experts say that about sixty to seventy percent of processed foods sold in the United States contain genetically modified ingredients. Soybeans, , corn, cotton, and rapeseed oil are the most commonly genetically modified foods. In other words, any foods that contain field corn, high-fructose corn syrup, soybeans, cottonseed oil, or canola oil all contain genetically modified ingredients. These ingredients are extremely common in most foods, much more so than most people are aware of. According to a study funded by the United States Department of Agriculture, only 52% of Americans are aware that genetically modified foods are even sold in grocery stores. The United States is the largest producer of corn in the world, and in 2000 it was estimated that 25% of corn crops growing in the United States were genetically modified. Corn is an ingredient in beer, salad dressing, margarine, flour, and anything containing corn syrup. The corn sold in stores is not necessarily intended to be genetically modified, however the concern for cross contamination between crops is there, since corn is wind-pollinated. Soy is the most heavily modified crop, and more than half the soy in the world was made up of genetically modified strains in 2007. There are different reasons for the modification of soy, including an added resistance to insects, and increasing its vitamin or fat and protein content in order to be suitable for animal feed. Soy is also used for creating chemicals used in pharmaceuticals. The likelihood of products in the United States containing genetically modified materials if they contain soy is very high, despite the lack of any labeling stating so. Tofu and soy milk are obviously effected products, however soy is also present in bread, cereal, ice cream and chocolate. Milk can be made from a genetically modified hormone called the recombinant bovine growth hormone. The function of this hormone is to produce more milk by keeping cells to produce milk alive in cows for longer periods of time. There is no proven difference between milk produced with the hormone versus that produced without it, however cows injected with the hormone are more prone to disease which can in turn have negative effects on the milk. Rapeseed oil, or canola oil, is one of the most genetically modified crops used. 80% of canola crops in Western Canada have been genetically modified. It is modified in the area of herbicide resistance. Also, modified rapeseed crops produce the main pollen used in the making of honey, suggesting that most honey from Canada could likely qualify as genetically modified. Advantages of Genetically Modified Foods Genetically modified foods offer several advantages. As already mentioned, an increased resistance to pests and diseases, the tolerance against bad weather conditions, and an increase in food supply are all obviously positive aspects. Crops have a better taste and quality when they are modified and they also have increased nutrients, yields, and stress tolerance. The time it takes for crops to mature is reduced as well. As far as the advantages for animals, they develop an increased resistance, productivity, and feed efficiency. They also produce more food, and their health can improve. The environment can benefit from genetically modifying foods as well. Firstly, the bioherbicides and bioinsecticides are environmentally friendly. Because genetic modification improves the resistance of plants and reduces their maturation time, soil, water, and energy can also be conserved. There is better natural waste management associated with genetic modification, and food processing is more efficient. Disadvantages of Genetically Modified Foods Despite the advantages of genetically modifying foods, the disadvantages of doing so seem to greatly outweigh the positive aspects of it. The most common criticisms against GM foods are in regards to the environment, health risks, and economic worries. Firstly, there have been several harmful, yet unintended effects on organisms in the environment. Monarch butterfly caterpillars have suffered an increased mortality rate due to the gene injected in corn crops. Though the caterpillars do not consume corn crops, they consume milkweed plants in neighboring fields, where the wind could easily transfer the pollen. There was a study done to test this theory, and the study did in fact support it. Another environmental concern is that the genes used to enhance certain crops will be transferred over to species unintended to contain the gene. For instance, in the case of crops that are introduced to a gene enabling them to develop an increased resistance to herbicides, the gene can potentially spread into the weeds themselves, causing them too to develop a higher herbicide resistance. This could cause problems because the weeds would then become very difficult to combat which could possibly ruin the crops. The concern for human health risks in regards to genetically modified foods is very high as well. Firstly, food allergies are very common among people in Europe and the United States, and in some cases these allergies can be fatal. The possibility that adding genes to plants could cause allergic reactions in susceptible people is there, and it is a very threatening possibility. Secondly, genetically modified foods pose an unknown overall threat to human health. Despite the lack of proof that foods made of genetically modified materials can be harmful to people, there have been studies showing that certain GM foods are in fact harmful to the digestive tract of rats. Just the fact that the effects of GM food on people are still not completely known also poses a huge threat in itself. From an economic perspective, genetically modifying foods is very costly. With new technologies that are continuously surfacing, companies are starting to want to patent their ideas, and this raises the concern that with patents will come a raise in price of seeds, making business very difficult for farmers who will not be able to afford them. This would result in the domination of food production throughout the world by only a few companies if GM foods reached such a high existence. It would also increase the dependence of developing countries on industrialized nations. Lastly, it could also result in biopiracy, or foreign exploitation of natural resources. There are ethical issues surrounding genetic modification as well. Many people question if it is unethical to alter nature by taking the genes of one species and mixing it with another. There is also the question of whether or not it is ethically wrong to violate the essential values of organisms. This process can stress animals as well, as their natural ways of life and food production are being compromised in ways that are having essentially unknown effects on the animal. The ethicality of labeling foods as genetically modified is a very controversial issue. In the United States, labeling foods is not mandatory and to the many people who do not want to consume these foods, this is viewed as very unethical. Laws of Genetically Modified Foods The laws and governmental regulations of genetically modifying food varies throughout the world, yet a common factor is that all of these different governments are in fact working towards establishing regulatory processes. In Japan, as of April 2001, testing GM foods was made mandatory. In the United States, regulation is achieved by several different governmental agencies, such as the US Environmental Protection. Agency, the US Department of Agriculture, and the US Food and Drug Administration. The EPA is responsible for regulating the substances used that may cause possible harm to the environment and human health, pesticides for example. Farmers need to obtain licenses in order to use such chemicals, and the amount they are permitted ot use is regulated. The USDA includes different divisions each responsible for their own branch of assessment. â€Å" Among these divisions are APHIS, the Animal Health and Plant Inspection Service, which conducts field tests and issues permits to grow GM crops, the Agricultural Research Service which performs in-house GM food research, and the Cooperative State Research, Education and Extension Service which oversees the USDA risk assessment program. † (Csa. com) The FDA is involved when companies producing GM foods have issues they feel they want to consult with them about. They are not required to go to the FDA though. The future of Genetically Modified Foods Currently, genetically modified ingredients are present in many foods, however the process is mostly limited to altering the ingredients in the area of improved sustainability. In the future, there are plans to genetically modify much more. For example, there are plans to try to produce foods with the ability to produce human vaccinations. There are also plans to genetically alter food animals, like pigs, cows, and most recently salmon. Conclusion Genetically modified foods have come a long way since their first introduction into the market. They have great potential to solve many problems and improve upon many conditions. However, there are many challenges facing governments as far as the advancement of genetically modified foods is concerned. Regulations, food testing, and uncovering more of the possible effects on both human health and the environment are all great issues involved. The concept of genetic modification is also very controversial. However, regardless of the obstacles and controversy surrounding this phenomenon, it is becoming much more widespread throughout the world. Works Cited â€Å"Genetically Modified Foods: Harmful or Helpful? † CSA. Web. 24 Oct. 2010. . â€Å"Genetically Modified Foods and Organisms –HGP Ethical, Legal, and Social Issues. † Oak Ridge National Laboratory. Web. 24 Oct. 2010. . â€Å"Development and History of GM Foods – Genetically Modified Foods (UK). † Comphrensive Advice on Genetically Modified Foods at Genetically Modified Foods (UK). Web. 24 Oct. 2010. . Chapman, By James. â€Å"History of Genetically Modified Food | Mail Online. † Home | Mail Online. Web. 24 Oct. 2010. . Jibrin, By Janis. â€Å"Genetically Modified Foods (Biotech Foods) Pros and Cons. † WebMD – Better Information. Better Health. Web. 1 Nov. 2010. . dictionary. com.

Advantages and disadvantages of E-business

Advantages and disadvantages of E-business Using Internet technology to provide improved customer service, make more efficient business processes, increase sales, and reduce wastage is called E-business. E-business uses the internet tools such as websites, online banking, and web based customer relationship. Advantages of E-Business: There are many benefits an organisation can get with having an E-Business solution for the business. Worldwide Presence: The major advantage of engaging business online, to have presence nationwide or worldwide. IBM uses the e-business term to provide services to the customer and was one of the first companies uses this term. Dell Inc. and Amazon are the other success stories using E-Business to flourish their business. Cost Effective Marketing and Promotions: using internet to market products is a very nominal method which guarantees the worldwide reach. Pay per click advertising is a effective technique which ensure the business only pay for the advertisement that actually viewed. Better Custo mer Service: E-Business has change the customer services image enormously. Number of customers can visit or the website at same time. Some website have online chat feature to help the customer to find out more about the product they are interested in. moreover orders can be placed online by processing payments securely over the internet and products can be shipped to the customer. In this case customers even do not have to leave the house. Disadvantages of E-Business: Even above mentioned advantages there are some disadvantages of the E-Business. Some of them are listed below. Sartorial limitation: the main disadvantage of E-Business is lack of growth in some sectors i.e. food. Consumer prefers to look the food products physically before buying. Costly maintenance: substantial recourses are required to setup online business which requires computer upgrade, personnel trainings and website upgrade. This can be a disadvantage for some organisation. Security concern: The security concer ns also lead to privacy issue. There are many examples of contact lists and personal details were hacked or exposed due to weak E-Business system security. Virus threat. Physical products constrain. Perishable goods. Types of business organisation: There are two major types of the business. Private sector: Private firms are owned and run by private individual. There is further classification in private sector firms. Sole traders: A sole trader owns and runs a business. They contribute capital to start the enterprise, run it with or without employees, and earn the profits or stand the losses of the venture. Sole traders are found mainly in the retail trades (local newsagents), small scale service industries (plumbers), and small manufacturing and craft industries. Advantages: Easy to setup Can keep all the profits Make key decision. Flexibility Disadvantages: Unlimited liability Limited access to capital Pressure of being solely responsible. Partnership: Partnership is defined as â⠂¬Ëœthe relation who subsists between persons carrying on a business in common with a view of profit’. A partnership is not a separate legal person distinct from its members; it is merely a ‘relation’ between persons. Each partner (there must be at least two) is usually personally liable for all the debts of the firm.

Arts Criticism and Cultural & Historical Perspectives on-line Assignment

Arts Criticism and Cultural & Historical Perspectives on-line explorations - Assignment Example Time remains valuable to the human race, and when it passes when one has not accomplished set goals it causes regret or sadness (Heilbrunn Timeline of Art History). Fireflies Over the Uji River by Moonlight is an 18th century painting by Suzuki Shonen based on Japanese culture. The painting signifies a secluded place or a dark neighbourhood that appears threatening for a passer-by. In essence, this Japanese painting basis its theme on the life of a Buddhist who lives in an isolated location such that a passer-by cannot hear music coming from area because of the night rain (Heilbrunn Timeline of Art History). The big idea from the painting invokes a murky situation that leads to feelings of somberness. The heavy rain and mist shows an environment of darkness and dullness (Heilbrunn Timeline of Art History). The General View of the Burial Chamber of Neferkhewet before the Commencement of Clearing represents the 20th century painting of Harry Burton. This Egyptian work shows the tomb of Neferkhewet and family that was found in 1935. The tomb appeared tattered, crumbled and collapsed in many areas leaving it exposed (Heilbrunn Timeline of Art History). The big idea from the painting reflects dumbness and somberness in how the tomb appears ruined. The image shows that the dampness led to the breakdown of most of the organic matter in the tomb. In this way, it leaves a feeling of dullness and grimness for the destruction of human remains that should be protected (Heilbrunn Timeline of Art History). This visual arts website provides information on the history of transportation from ancient to modern day machines. The site offers important timeline information from 3500 BC wheels on carts were the main source of transport and later years of horses, wheelbarrows and hot air balloons. The 18th century saw the first road vehicle, 19th century cable car, and 20th century airplanes as well as

Managing Across Cultures Assignment Example | Topics and Well Written Essays - 3000 words

Managing Across Cultures - Assignment Example Geert Hofstede was a sociologist in a multinational corporation (Hofstede, 1991; Hofstede and Peterson, 2000). He had analyzed and defined the culture into five parts which would help in understanding other cultures well. They are given below: Individualism and Collectivism: In some culture, they emphasize on staying individually whereas in some other groups, they prefer staying in groups. If an organization plans to expand in a country which is individualistic in nature, then the group behaviour of the organization might get negatively affected by the cultural behaviour of the nation. Power Distance: The part of the culture which deals with the distribution of the organizational power is known as power distance. It is the extent to which the organizational members with lesser authority accept the fact that power is distributed unequally. If the new employees, who would be hired in the business after its expansion, could not accept the unequal distribution of power, then it might lea d to reduced work efficiency or increased employee turnover rate. Uncertainty avoidance: It is the tolerance for the uncertainty or ambiguity. It represents the extent to which the members cope-up with the anxiety by minimizing uncertainty. People belonging to cultures with very high uncertainty avoidance tend to be highly emotional. ... The long term oriented societies generally focus on the long term future while making any plans. On the other hand, the short term orientation societies focus on the short term future during decision making. As culture is described as the inherited concepts, values or ways of living that are shared by the individuals of same social group, it holds an importance in every aspect of the business performance. The culture of a nation builds the individual cultures of the people belonging in it. Any business which expands its operations in another nation is bound to face different cultural values. This cultural diversity might negatively as well as positively impact the performance of the business. The culture is said to be dynamic in nature as it changes with the time. This change in the culture might lead to the rise of several conflicts. The field associated with management is changing and evolving in a continuous manner with emergence of new ways and techniques of managing the organiza tions and their employees (Abo, 1994). Myriad methods and theories of management have been established for increasing the operational efficiency of the organizations and their employees. Most of the modern management theories or models are derived from the cultural aspects (Hofstede, 1980). These theories have been designed for establishing and maximizing the success as well as the productivity of the managers, employees and also, the organizations. These theories and methodologies represent the cultural identity of the employees and managers. Many researchers suggest that attempting to establish or implement management practices without considering the organizational culture, often leads to failure of such practices. In such cases,

Andragogy and Pedagogy Essay Example | Topics and Well Written Essays - 2500 words

Andragogy and Pedagogy - Essay Example In the pedagogical model, the teacher has full responsibility for making decisions about what will be learned, how it will be learned, when it will be learned, and if the material has been learned (Knowles, 1984). Pedagogy, or teacher-directed instruction as it is commonly known, places the student in a submissive role requiring obedience to the teacher's instructions. It is based on the assumption that learners need to know only what the teacher teaches them. The result is a teaching and learning situation that actively promotes dependency on the instructor (Knowles, 1984). Andragogy. A competing idea in terms of instructing adult learners, and one that gathered momentum within the past three decades, has been dubbed andragogy ("Individualizing" 2007). The growth and development of andragogy as an alternative model of instruction has helped to remedy this situation and improve the teaching of adults ("Individualizing" 2007). The differing models. Andragogy as a system of ideas, concepts, and approaches to adult learning was introduced to adult educators in the United States by Malcolm Knowles (1975, 1980, 1984). The pedagogical model is a content model concerned with the transmitting of information and skills. For example, the teacher decides in advance what knowledge or skill needs to be transmitted, arranges this body of content into logical units, selects the most efficient means for transmitting this content (lectures, readings, lab exercises, films, tapes, for example), and then develops a plan for presenting these units in some sequence (Knowles 1973). By contrast, the andragogical model is a process concerned with providing procedures and resources for helping learners acquire information and skills. In this model, the teacher (facilitator, change-agent, consultant) prepares a set of procedures for involving the learners in a process that includes (a) establishing a climate conducive to learning, (b) creating a mechanism for mutual planning, (c) diagnosing the needs of learning, (d) formulating program objectives (content) that will satisfy these needs, (e) designing a pattern of learning experiences, (f) conducting these learning experiences with suitable techniques and materials, and (g) evaluating the learning outcomes and re-diagnosing learning needs (Knowles 1973). In order to further distinguish between the pedagogical and andragogical approaches to design and operate adult educational programs, Knowles (1973) compared his andragogical model of human resource development with that used by most traditional educators, which he called a pedagogical model. The dissenters. Opponents to Knowles' concept preferred to view education as a single fundamental human process and felt that even though there were differences between children and adults, the learning activities of men and women were essentially the same as those of boys and girls. They rejected andragogy as an organizing principle in adult education and perceived it as a technique. Some of these were Houle (1972), London (1973) and Elias (1979) who questioned andragogy's theoretical status, general utility, and how it was different from

Management Control and Audit Essay Example | Topics and Well Written Essays - 1500 words

Management Control and Audit - Essay Example Management accounting at present mainly includes managerial control techniques and auditing. In statistical concept and probability theory, the term ‘Variance’ is of great significance. Standard costing is used as a control technique. It refers to the preparation of standard costs and application of these in order to measure the variations from standard costs and analyze the causes of variations to maintain maximum efficiency in production. Such data is presented to management by means of variance analysis. Variances among price and efficiency are important in standard costing. Material price variance means, the part of material cost variance which is due to the difference between standard price and the actual price paid. Price variances will occur due to- Price variance is mainly related with the material concepts, where as efficiency variance is mostly related with labor concepts. Efficiency variance in relation to labor means, that portion of labor cost variance which arises due to the difference between standard hours specified for the actual output and the actual hours spent. Price variance is for the material purchased, and the efficiency variance is on for the direct labor. â€Å"Price variance is the difference between actual unit price and standard unit price, multiplied by actual quantity of input used. It reflects a change between the expected price and actual price of input. Price Variance = (Actual Price - Standard Price) x Actual Quantity where a positive result indicates an increase in costs (i.e., an unfavorable variance), while a negative result means a reduction in costs (i.e., a favorable variance).† (Business Definition For: Price variance. 2007). In case of an organization, there are mainly two types of control: budgetary control and financial control. Budget and budgetary control are related concepts in the theoretical aspects of Cost and

Answer 5 essay questions on Civil War Example | Topics and Well Written Essays - 1750 words

Answer 5 questions on Civil War - Essay Example He also had the emancipated slaves in his docket (Schwab, 1901). Another factor that worked in Lincoln’s favor was that he had able generals to make strategies for his war. War generals like Ulysses Grant pushed the advantage of numbers and artillery that they had over the Confederates to work in favor of the Unionists. defensively and holding out as long as possible against the Unionists to let Lincoln know that the war was not worth the effort, it is countered by the fact that the unionists simply had resources that far outstripped those at available to the Confederates. Had the Confederates tried this approach, the Unionists would simply have redoubled the pressure until the South caved in. The unionists used their vast resources together with strategic planning to win the civil war (Schwab, 1901). The only aspect of the reconstruction efforts that were started of by President Abraham Lincoln in 1863 was that it led to the reunion of the confederate states that had seceded with the rest of the country. The rest of the reconstruction effort was a sham that led to the manipulation of African Americans and the abuse of their civil and human rights (Elkins, 1976). Though the confederate states had redrawn their constitutions and accepted the 13th, 14th and 15th amendments, the social structure of the South remained much the same. Once the federal troops had been withdrawn from the South in 1877, the white farmers and landowners took over. There was open discrimination practiced; there was passed the black codes and other legislations that not only hindered the blacks from voting, such as making African American pay to vote (Schwab, 1901). Another way in which the African Americans remained slaves in practice but freemen on paper was by the practice of share cropping by rich white farmers. The African Americans practically toiled on the white men’s land for nothing, barely making enough to live on. With no voices to speak for them in political cycles and

Wallstreet Journal Opion Article Example | Topics and Well Written Essays - 250 words

Wallstreet Journal Opion - Article Example Mr. Galston refers to the BLS report but forgets to consider that the measures stated in the report do not measure the specific contribution of capital, labor, or any other factor of production but do reflect changes in technology, capital investment, managerial skills, effort of workforce, level of output and material. Moreover, he fails to explain role of workers to share losses and stresses of ownership in relation to sharing of productivity gains. Firms already share gains from increased productivity with their shareholders and for those workers who desire for the surplus value has to purchase the company’s stock. The implementation and enforcement of a productivity-to-pay method would draw a number of implications such as diverse effects on capital investment and hiring, and avoidance of tax penalties by businesses. Furthermore, the challenge in our economy is neither shortage of capital nor weakness of demand but an environment full of regulations and laws that tend to discourage investment. Thus, the argument by Galston is not only erroneous but also impractical in any

Zig Ziglar’s Over The Top Essay Example for Free

Zig Ziglar’s Over The Top Essay In his book, Over the Top Zig Ziglar reminds us that we are capable of moving from the level of basic survival to exceeding our goals. Regardless of where we begin in life, and no matter how our lives are right now, we each have the power to do something to change the situation. He directs us to make the choice to take actions that will change our lives for the better. I enjoyed reading this book. It has something to offer to everyone. I believe it should be required reading for all college students. Zig Ziglar teaches people to take responsibility for their lives instead of making excuses. He does refer to God and make references to the bible, but you don’t need to be a Christian, have a religion or even believe in God to benefit from reading this book. It is filled with practical principles useful in everyday life for everyday people. In terms of education, the book provides an abundance of information that could impact the way educational administrators manage our schools, as well as shape the knowledge of educators. For example, the book discusses the premise that when we help other people get what they want this helps us to get to the top and beyond. What does this mean in terms of education? Well, if the principals and administrators in charge would help the teachers get what they want it would probably improve the overall academic environment. When administrators are effective leaders, and give guidance and supervise with more of an authoritative approach as opposed to an authoritarian approach, it would lead to more positive results. According to Ziglar, authoritarian people simply say that you must do something because they say so. An authoritative person would explain the reason why a certain decision was made and why it is best to move in that direction. Thus, an authoritative principal treats his or her faculty members with respect, and authoritative teachers, likewise, treat their students with respect. Moreover â€Å"all of us perform better and more willingly when we know why we’re doing what we have been told or asked to do,† (p. 77). This applies equally to children as it does to adults. The book also points out the importance of being dedicated and feeling positive pride. There are a lot of administrators and teachers dedicated to the field of education. However, society in general seems to lack respect for educators; teachers are often blamed for many social problems such as the deviant behavior and poor academic ability of today’s young people, while parents and society at large are assigned little responsibility for these problems. Over the Top will actually help teachers feel more pride in being teachers. They will know that they can make a positive difference in the lives of their students. The book will motivate them to set goals both inside and outside the classrooms and take the steps necessary to accomplish those goals. They will be committed to being excellent teachers regardless of the financial compensation because they will know that eventually they will be rewarded. Being rich alone does not equal success. Zig Ziglar informs readers that being successful, and over the top includes being â€Å"happy, healthy, reasonably prosperous, and secure, to have friends, peace of mind, good family relationships, and hope,† (p. ). We are reminded to keep a positive attitude, to work towards improving our weaknesses, to view personal growth as a lifetime commitment, and to be willing to change. Haven’t you heard that to be insane is to repeatedly do the same thing and respect different results? Change leads to progress. Zig Ziglar provides the perfect instructional manual for changing our lives for the better. Over the top is interesting, inspirational and will make a difference in the lives of those fortunate enough to read it.

Some Of The Models And Frameworks For Reflection Education Essay

Some Of The Models And Frameworks For Reflection Education Essay Having established the need for experiential knowledge that arises out of reflection, this handout is exploring some of the models structures and frameworks that can facilitate the reflective process. However, before we explore these frameworks some important distinctions are needed to be made about different types of reflection. Edgar Schon, an influential writer on reflection, described reflection in two main ways: reflection in action and reflection on action. Reflection on action is looking back after the event whilst reflection in action is happening during the event. To complicate matters there are different interpretations of reflection on action. Lets now explore these terms. Reflection in action means To think about what one is doing whilst one is doing it; it is typically stimulated by surprise, by something which puzzled the practitioner concerned(Greenwood, 1993). Reflection in action allows the practitioner to redesign what he/ she is doing whilst he/she is doing it. This is commonly associated with experienced practitioners. However, it is much neglected. Reflection on action is defined as: The retrospective contemplation of practice undertaken in order to uncover the knowledge used in practical situations, by analysing and interpreting the information recalled (Fitzgerald, 1994pp67) We can see here that reflection on action involves turning information into knowledge, by conducting a cognitive post mortem. Alternatively Boyd Fales suggest reflection on action is: The process of creating and clarifying the meanings of experiences in terms of self in relation to both self and world. The outcome of this process is changed conceptual perspectives (Boyd Fales, 1983pp101) We see here that Boyd and Fales focus more on self development. Here refection does not only add to our knowledge but challenges the concepts and theories we hold. Furthermore as a result we dont see more, we see differently. Atkins and Murphy (1994) take this idea one step further and suggest that for reflection to make a real difference to practice we follow this with a commitment to action as a result. The problems with these views of reflection on action are that they do not take account of the importance of reflection before action. This is when we plan out before we act what we want to do. So what have we learnt about reflection? It can best be seen as: Reflection before action Reflection in action Reflection after action. Now lets see which frameworks best support these approaches. Gibbs Framework for Reflection (Linked with the core skills of reflection) Stage 1: Description of the event Describe in detail the event you are reflecting on. Include e.g. where were you; who else was there; why were you there; what were you doing; what were other people doing; what was the context of the event; what happened; what was your part in this; what parts did the other people play; what was the result. Stage 2: Feelings and Thoughts (Self awareness) At this stage, try to recall and explore those things that were going on inside your head. Include: How you were feeling when the event started? What you were thinking about at the time? How did it make you feel? How did other people make you feel? How did you feel about the outcome of the event? What do you think about it now? Stage 3: Evaluation Try to evaluate or make a judgement about what has happened. Consider what was good about the experience and what was bad about the experience or what did or didnt go so well Stage 4: Analysis Break the event down into its component parts so they can be explored separately. You may need to ask more detailed questions about the answers to the last stage. Include: What went well? What did you do well? What did others do well? What went wrong or did not turn out how it should have done? In what way did you or others contribute to this? Stage 5: Conclusion (Synthesis) This differs from the evaluation stage in that now you have explored the issue from different angles and have a lot of information to base your judgement. It is here that you are likely to develop insight into you own and other peoples behaviour in terms of how they contributed to the outcome of the event. Remember the purpose of reflection is to learn from an experience. Without detailed analysis and honest exploration that occurs during all the previous stages, it is unlikely that all aspects of the event will be taken into account and therefore valuable opportunities for learning can be missed. During this stage you should ask yourself what you could have done differently. Stage 6: Action Plan During this stage you should think yourself forward into encountering the event again and to plan what you would do would you act differently or would you be likely to do the same? Here the cycle is tentatively completed and suggests that should the event occur again it will be the focus of another reflective cycle Gibbs model incorporates all the core skills of reflection. Arguably it is focused on reflection on action, but with practice it could be used to focus on reflection in and before action. Bortons` (1970) Framework Guiding Reflective Activities What? So What? Now what? This is the descriptionand self awarenesslevel and all questions start with the word what This is the level of analysisand evaluation when we look deeper at what was behind the experience. This is the level of synthesis.Here we build on the previous levels these questions to enable us to consider alternative courses of action and choose what we are going to do next. Examples What happened? What did I do? What did other do? What was I trying to achieve? What was good or bad about the experiences Examples So what is the importance of this? So what more do I need to know about this? So what have I learnt about this Examples Now what could I do? Now what do I need to do? Now what might I do? Now what might be the consequences of this action? Bortons model incorporates all the core skills of reflection. Arguably it is focused on reflection on action, but with practice it could be used to focus on reflection in and before action. Johns Model of Structured Refection Chris Johns (1994; 1995) model arose from his work in the Burford Nursing Development Unit in the early 1990s. He envisaged this model as being used within a process of guided reflection. His focus was about uncovering and making explicit the knowledge that we use in our practice. He adopted some earlier work by Carper (1978) who looked at ways of knowing in nursing. Ways of knowing Cues Aesthetics the art of what we do, our own experiences What was I trying to achieve? Why did I respond as I did? What were the consequences of that for the patient? Others? Myself? How was this person (people) feeling? How did I Know this? Personal self awareness How did I feel in this situation? What internal factors were influencing me? Ethics moral knowledge How did my actions match my beliefs? What factors made me act in an incongruent way? Empirics scientific What knowledge did or should have informed me? The framework uses five cue questions which are then divided into more focuses to promote detailed reflection. Cue Questions 1. Description of the experience Phenomenon describe the here and now experience Casual what essential factors contributed to this experience? Context what are the significant background factors to this experience? Clarifying what are the key processes for reflection in this experience? 2. Reflection What was I trying to achieve? Why did I intervene as I did? What were the consequences of my actions for: Myself? The patient / family? The people I work with? How did I feel about this experience when it was happening? How did the patient feel about it? How do I know how the patient felt about it? 3. Influencing factors What internal factors influenced my decision making? What external factors influenced my decision making? What sources of knowledge did / should have influenced my decision making? 4. Evaluation: Could I have dealt with the situation better? What other choices did I have? What would be the consequences of these choices? 5. Learning How do I now feel about this experience? How have I made sense of this experience in light of past experiences and future practice? How has this experience changed my ways of knowing Empirics scientific Ethics moral knowledge Personal self awareness Aesthetics the art of what we do, our own experiences Smyths Framework for Reflection on Action Activity Cues Describe What did I do? Inform (Analysis) What does this mean? Confront (Self awareness) How did I come to be like this? Reconstruct (Evaluation and Synthesis) What do my practices say about my assumptions, values and beliefs? Where did these ideas come from? What social practices are expressed in these ideas? What is it that causes me to maintain my theories What views of power do they embody? Whose interests seem to be served by my practices? What is it that acts to constrain my views of what is possible in my practice? We can see with a number of models they go through, some, or all of the following phases. Descriptive phase Reflective phase Emancipator phase Processes Description of practice events Reflective analysis against espoused theories Critique of practice regarding conflicts distortions and inconsistencies Examination of descriptions for genuiness and comprehensiveness Reflective analysis of the situations Reflective analysis of intentions Engagement in emancipatory change process Products Descriptive accounts/narrative Knowledge about practice processes and applications Learning and change in practice Self awareness Self critique and emancipation Phases in critical reflective inquiry Kim 1999

Night Blindness :: essays research papers

Night Blindness is a genetic disorder in which the sufferer has trouble seeing at night. Two things cause this disorder in general. The first cause is a lack of vitamin A which helps develop the retina and vision receptor cells. Vision receptor cells consist of cones and rods, cones for bright light and rods for less light. When there is a vitamin A deficiency, the rod cells don’t develop properly. The second cause is a genetic inheritance. Night blindness is a sex-linked disorder because the X-chromosome was found to be different than normal in people with the disorder.   Ã‚  Ã‚  Ã‚  Ã‚   There are many vision-related effects this disorder can have on a person. In most cases, the person isn’t completely blind in dark areas, but sees things a lot darker than they really are. In other cases, it takes the person’s eyes much longer than normal to adjust to different light settings. For example, if a person with night blindness suddenly has the lights turned off in front of them, it may be up to 10 minutes before they can see anything at all. Also, the same thing happens when going from dark to light. The sufferer will see extremely bright images when flooded with light after having adjusted their eyes to darkness.   Ã‚  Ã‚  Ã‚  Ã‚   There are many treatments for night blindness that exist today. The most common treatment is taking vitamin A supplements to restore the vitamin A that helps develop and maintain the retina. Also, zinc supplements can be taken as well to further strengthen the retina. Physical forms of treatment include lasers, freezing, injection of gas into the eye, scleral buckling, and removal of the gel inside the eye.   Ã‚  Ã‚  Ã‚  Ã‚   This disorder is usually accompanied by myopia (nearsighted). About half of teenagers with myopia will develop some form of night blindness. These cases start out around the age of fifteen. Also, about 52% of women said they had trouble seeing at night during their last pregnancy.

Martin Luther King Jr. Essay -- Civil Rights Act of 1964

Within our daily lives we encounter multiple people who make an impact on us. They influence us to be better at what we do and show us that having an opinion helps us stand out from others. Throughout life we encounter these individuals and learn about past people who have had a great effect on people showing us what a true hero is. The late Martin Luther King Jr. is a hero in the eyes of people due to the fact that he spoke his mind as a social activist, risked his life to end segregation, and stood up for what he believed was right during the civil rights movement. Overall he was a hero for the common race. Martin Luther King Jr. grew up in Atlanta, Georgia and developed into a well-mannered and highly educated individual with the multiple accomplishments he fulfilled. He earned his doctorates degree at the young age of twenty-five and became pastor of the Dexter Avenue Baptist Church in Montgomery, Alabama. He soon became a member of the committee of the National Association for the Advancement of Colored People. He began to prepare himself to execute his leadership of the first great Negro nonviolent demonstration in the United States, the bus boycott. Martin Luther King Jr. gathered many people to show that all races are equal and that all people deserve to be treated as so. His leadership and organization of his first major activism shows man who he was a dedicated individual in giving every human an equal opportunity to change the life that surrounded them. â€Å"Our lives begin to end the day we become silent about things that matter" (Martin Luther King Jr.). The Supreme Court declared it unconstitutional of segregation on buses and abolished the law. The fact that he had the ability to show people they can make a... ...im a hero due to the fact that he put aside his own life to better the many lives around himself. The Hero Hall of Fame would become that more complete with Dr. King included in it because years after his death he is the most widely known African American leader of his era. "In the end, we will remember not the words of our enemies, but the silence of our friends" (Martin Luther King Jr.). Works Cited "Biography." Martin Luther King -. Nobel Lectures. Web. 07 Mar. 2012. . Lombardi, Esther. "Martin Luther King, Jr.,Quotes." About.com Classic Literature. About.com.Web.07Mar.2012. . "Martin Luther King Jr.." 2012. Biography.com 07 Mar 2012, 11:37 http://www.biography.com/people/martin-luther-king-jr-9365086

Ozzy Osbourne :: essays research papers

Ozzy Osbourne   Ã‚  Ã‚  Ã‚  Ã‚  Ozzy Osbourne’s music is liked by so many people because of how his lyrics deal with real life experiences. Ozzy writes a lot about what feels or what he has done. Something that has made Ozzy so popular was the fact that he doesn’t care what people think. He always has done what ever he wants. These two characteristics have made Ozzy Osbourne a very popular musician in the U.S and in Europe. Like when Ozzy went to meet the big time record executives at CBS record company, his wife Sharon wanted him to make a big impression so she suggested that he release three doves when he walked into the room. Well what ended up happening is Ozzy came into the office, sat on a women’s lap at the executive table, released two doves into the air and then bite the head off the third one. Another thing helping the situation out was the fact that Ozzy had a little too much to drink that evening as usual. Another thing that Ozzy has done because of the fact that it just made him mad is that one day Ozzy’s wife Sharon came home one day and found Ozzy on the floor underneath the piano with a shotgun in one hand and a bloody knife in the other w ith seventeen dead cats all around him. What happened is Ozzy had drank and smoked and done all kinds of drugs and he didn’t like the cats to begin with so he shot and stabbed every one of them. He just didn’t care if they died or not. If that’s not enough for you to realize that Ozzy doesn’t care about what people think then listen to this. One day Ozzy was in a very expensive motel and once again was drinking heavily, and decided to take a trip down to the bottom floor on the elevator. Well on the way down he must have had to go to the bathroom because he ended up taking a crap in the corner of the elevator. When it got to the bottom floor and the door opened there was a bunch of people at the doors and they saw him and they were all standing there with there mouths wide open.   Ã‚  Ã‚  Ã‚  Ã‚  Ozzy Osbourne was born in the small town of Birmingham England in 1948. His Father (Jack Osbourne) was a steelworker and Mother (Lillian Osbourne) worked in a plant building electronic circuits.

The name of the organization is Microcel Ltd

The name of the organization is Microcel Ltd. Previously it had been in the business of selling computer hardware. Currently it has been developing business applications software in the field of human resource management.There are three areas in the company where cost control has become a concern. One is the shared usage of the printer. Another is the shared usage of the stationary.The third area of concern is the shared usage of company transportation. In the company income statements, all three cost categories are classified as overhead and deducted from revenue lump sum. However recently the company has been experiencing increasing costs in all three areas and therefore the management has decided to investigate.The investigation could be simplified if the management were to use activity based costing. In trying to identify which operational processes are responsible for increasing costs, it is useful to look at the different departmental processes.At Microcel, there are six depart ments: system design, programming, testing, multimedia development and graphics design, marketing and sales, administration. The company is using two network printers and all six departments are sharing those printers.Printing costs have been rising in the last 1 year. Therefore the management has to find out if there is any one particular department which is responsible for increasing costs.Once that department has been identified, necessary cost controls could be initiated. In apportioning costs of the printers to each of the departments, it is necessary to apply activity based costing. In this case the resource is the printer.The resource driver could be the amount of ink used by the department in a particular time period which could be one month. The activity could be the printing while the activity driver would be the number of pages printed. The cost object in this illustration is each of the six departments.Therefore, if the printers run out of ink twice a month, then the car tridges have to be changed 24 times in a year. Activity based costing would enable the management the assign total yearly costs of changing cartridges to each of the departments as below.Assuming that it takes $29 to change one cartridge, the total cost of changing cartridges in a year is $696. The next phase of the calculations is to determine how many pages have been printed in a year and of that total number of pages, how many were printed by each of the departments.If there were a total of 7200 pages printed in a year and of those 7200 pages, 1200 were printed by the programming department, then this department has incurred the yearly printing cost of $116 (($696/7200)*1200). In this manner, the remaining portions of the $696 dollars could be assigned to each of the departments and the department which has been experiencing rising costs could be identified.Costs in shared stationary have also been rising. Under the heading of stationary, many items are included. The principal it ems are printing paper, pens, pencils and markers. There are six departments which are using these categories of stationary.Depending on the level of detail required in the investigation, activity based costing could be applied to each category of stationary as applicable to each department or, if that level of detail is not required, activity based costing could be applied to the stationary category as a whole as applicable to each department.Assuming that activity based costing is applied to the category of stationary as a whole as applicable to each department, Then stationary as a whole would be regarded as the resource.Resource drivers would be the pens, pencils, markers and printing paper. Activities may be the number of requisitions for stationary submitted by the departments. Activity drivers would be the number of requisitions submitted in the given time period. The cost object is each of the departments.For illustration purposes, the programming department consumes four pe ns, four pencils, four markers and hundred pages of printing paper in each month. Assuming prices of pens, pencils, markers and printing paper to be $1, $.5, $1.2 and $.01 respectively, cost of stationary applicable to the programming department is $110.8 in each month. In a year, the total cost comes to $1329.6.If the total cost of all stationary purchased in a year is $10000 then the programming department accounts for 13% of that cost. Therefore if the total cost of processing requisitions from all six departments in a year is $8000, then the amount of costs to be assigned to the programming department is $1040 (8000*13%).In the case of transportation expenses, the resource would be the company car. Resource driver would be the amount of gasoline expended on the car.Activities would be requisitions for refueling and the activity driver the number of requisitions submitted. If the programming department has spent $1000 in a year in gasoline expenses and the total amount expended f or all departments is $8000, then the programming department is responsible for 12% of the cost.If the total cost of processing transportation requisitions is $10000 in a year, the cost to be assigned to the programming department is 12% of $10000 = $1200.The three illustrations above demonstrate how activity based costing could be applied to Microcel.ReferencesAtkinson, Anthony A., et al. (2006). Management Accounting. McGraw Hill/Irwin.Horngren, Charles T., et al. (2006). Introduction to Management Accounting. Prentice Hall.Hansen, Don R., et al. (2007). Cost Management: Accounting & Control. Prentice Hall.

Nectar in a Sieve

D AP World History Theme Analysis Our world is impacted by many things. Social structures, politics, economics, the environment, and our interactions affect how we live. They create the history of our world. In Nectar in a Sieve, many of these themes are represented. Gender roles and relations have always had an impact in societies. Men often believe they have the upper hand over women. It shows in the way females are treated. When Rumi was married to Nathan, she had to leave her family and go to his land.He didn’t have to live where show comfortable or on a neutral territory. Young women are often uprooted from their family and rarely see them again. When Ira had a child out of wedlock, she was looked down upon by many. However when a man does the same, there is no judgment and criticism. Nate impregnated Kunthi twice yet Rumi took him back without a problem (p. 84-85) Agricultural and pastoral productions are the center of life for millions of humans. The same can be said fo r the characters in Nectar in a Sieve.In the village, farming is how most survive. They live off the land. Without the land, there’s no income or food. They sell their crops, give their profit to the landlord, and save a portion of the crops for their families. Rumi and Nathan grow a variety of crops. When nature doesn’t work in their favor, their lives become difficult. Often the crops are ruined by droughts. During these times everyone struggles to survive. Rumi’s family became malnourished when the rains didn’t deliver. Her son, Kuti died from starvation. p. 99-100) The importance of the land is shown when they lose their land and homelessness is forced upon them. (p. 130-135) Land represented hope for Rumi. (p. 132) Without agriculture, the villagers would not survive. Trade and commerce is one of the main ways humans gain what they need. In Nectar in a Sieve, trade controls who has what and who survives. The tannery is the center of commerce. Village rs come to buy and bargain. As the years past, Rumi watches the tannery change, for worst in her opinion.It becomes harder to sell, trade, and buy because the economics of village change as new people move in. The tannery is looked at as the place of money so two of her sons get jobs there. Rumi resents the tannery because it represents change that she feels is not needed. Although themes look complicated on paper, they fit perfectly into our world and the world in Nectar in a Sieve. Male and females have double standards. Agriculture is the basis of life and survival in the village. Trade and commerce help villagers make money and get necessities to survive. These themes translate into real life.

Disguises

Making it â€Å"What You Will† Shakespeare's Twelfth Night's subtitle, â€Å"What You Will†, entices the thought that you can make the play what you'd like it to be. The audience isn't the only group that gets to change the shape of the play however. Through disguises and false identities, the characters in the play are able to alter the play in an attempt to fulfill their needs. Viola does this successfully by using her disguise as a servant to get close and personal with Orsino, who she would not have been close to normally. Sir Andrews guise on the other hand, doesn't work as well as he'd hoped.His attempts to cloak his true Joking, fun-loving personality with a mask of machismo. His disguise ends up turning Olivia off, instead of on. For both these characters, their attempts to change who they are, and make the play what they will, work to reconstruct the plot of the play. Viola's pursuit at catching Orsino's eye was easily done once her disguise abled her to get cl ose to him. Without her disguise, she would be viewed as Just another woman trying to compete for Orsino's love, which he proclaims is only for Olivia. In act 2, cene ‘v, Orsino opens up to Cesario, his trusted confidant.He talks to Cesario and tells him all about how he views love. He explains to Cesario that, â€Å"For, boy, however we do praise ourselves, Our fancies are more giddy and unfirm, More longing, wavering, sooner lost and worn, Than women's are,† (II, iv 30-34). This helps Viola, as she's able to understand that men, especially Orsino, have wavering affections towards women, so she should not worry about his love for Olivia. Without her ability to get Orsino to confide in her, she wouldn't really know what to do or how to act owards him.Gaining this information, she's able to act on it in a way that completely alters the play. Sir Andrew tries instead to b act how he thinks Olivia would like him to. He expects that she, like all other women, is attracted t o a macho, strong man. However, he couldn't be more wrong. He tries to seduce her this way for the majority of the play until he eventually learns that has been the thing that has scared her away from him the whole time. It isn't until he challenges Viola to a duel that he realizes he's sunk to deep and his chances with Olivia are over.Had Sir Andrew actually gone along with whom he was, he may have had a better chance with Olivia. He couldVe negated the whole love triangle by taking Olivia out of the game, but he altered the plot in a way which he couldn't do that. Both of the characters try to disguise themselves to improve their chances with their lovers. While it works for Viola, who finds out a lot about Orsino, it doesn't work for Sir Andrew who only scares Olivia away. Whether they were successful or not, the two of them altered the plot of the play by trying to make it â€Å"What You Will†. Disguises By therealestging

Rational Rose Manual

Visualize with Rational Software Architect Create and transform a UML 2. 0 model into code Skill Level: Introductory Eric Long ([email  protected] ibm. com) Software Engineer IBM 21 Mar 2006 Rational Software Architect virtually teems with visual tools to handle a number of development tasks. Of most interest to developers are UML modeling, design patterns, and UML-to-code transformations. After completing this tutorial, you will know how to create a UML model, apply a design pattern to that model, and, finally, transform the abstract model into actual code. Section 1. Before you startRational ® Software Architect provides developers, architects, and analysts visual tools for a wide variety of software development tasks. This tutorial introduces a few of these powerful visual tools: UML modeling, design patterns, and UML transformations. About this tutorial Learn how to create, edit, and analyze UML models using Rational Software Architect. This tutorial demonstrates the followin g Rational Software Architect capabilities: †¢ UML modeling Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 1 of 22 developerWorks ® ibm. com/developerWorks Design patterns †¢ UML transformations This tutorial is intended for software developers, architects, and analysts interested in learning about Rational Software Architect's visual modeling capabilities. If you want to learn how to transform high-level UML models into actual code without even knowing a particular programming language, this tutorial is for you. Objectives After completing this tutorial, you will know how to use Rational Software Architect to create UML projects and models, apply design patterns to those models (new or existing), and transform UML models into source code or into a different type of model.Prerequisites This tutorial assumes that you have some knowledge of Javaâ„ ¢ programming, and design patterns. Knowledge of UML m odels is helpful, but not required. System requirements To run the examples in this tutorial, install Rational Software Architect. If you don't have a copy of Rational Software Architect, download a free trial version. All of the prerequisites for Rational Software Architect are located in the Resources section of this tutorial. Section 2. Create a UML modeling project To get started, you need to do some initial set up. First, create a UML project and model. StepsCreating a UML modeling project is very easy: Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 2 of 22 ibm. com/developerWorks developerWorks ® 1. 2. 3. 4. 5. 6. 7. Open Rational Software Architect. Open the Modeling perspective by selecting Open Perspective > Modeling from the Window menu. Make sure all of your open projects are closed. Select New > Project†¦ from the File menu. Ensure the Show All Wizards box is checked. Expand the Modeling folder. Select UML Project. Figure 1. The New Project window 8. 9. Click Next.Name your project DWorksPatternProject. Figure 2. UML Modeling Project window Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 3 of 22 developerWorks ® ibm. com/developerWorks 10. Click Next. 11. Fill in the Create a UML project wizard as follows: †¢ Select UML Modeling for the File types. †¢ Select Blank Model for the Templates. †¢ Enter PatternModel for the File name. †¢ Leave the remaining defaults. The wizard should look like this: Figure 3. Create UML Model window Visualize with Rational Software Architect  © Copyright IBM Corporation 2006.All rights reserved. Trademarks Page 4 of 22 ibm. com/developerWorks developerWorks ® 12. Click Finish. 13. The Model Explorer view contains your UML Project, DWorksDesignPattern and your blank UML model, PatternModel. emx. Figure 4. Current Model Explorer view Visualize with Rati onal Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 5 of 22 developerWorks ® ibm. com/developerWorks See, wasn't that easy? Now, on to the more exciting part of the tutorial. Let's build the model using RSA's user-friendly visual tools. Section 3. Model a design patternNow it's time to select a design pattern, apply that design pattern to a model, observe all relationships of the pattern, and add attributes and operations to the model. Design patterns in RSA Rational Software Architect comes packaged with support for all of the Gang of Four design patterns. You also have the ability to import and create your own design patterns. Select a design pattern 1. 2. Select Show View > Other†¦ from the Window menu. Expand the Modeling folder and select Pattern Explorer. Figure 5. Select Pattern Explorer Visualize with Rational Software Architect  © Copyright IBM Corporation 2006.All rights reserved. Trademarks Page 6 of 22 ibm. com/devel operWorks developerWorks ® 3. 4. 5. Click OK. In the Pattern Explorer view, expand Design Patterns > Behavioral. Select the Observer pattern. Figure 6. The Observer Design Pattern Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 7 of 22 developerWorks ® ibm. com/developerWorks 6. 7. 8. To learn about the pattern, toggle between the Overview and Short Description tabs at the bottom of the Pattern Explorer view. In the Pattern Explorer view, drag-and-drop Observer onto DesignPattern's blank diagram.The editor should contain an instance of the Observer Design Pattern that looks like this: Figure 7. Observer Pattern Instance Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 8 of 22 ibm. com/developerWorks developerWorks ® Apply a design pattern 1. In DesignPattern's editor, hover over ConcreteObserver and select Enter argument name/value†¦. Fi gure 8. Enter argument 2. Name the parameter Shopper, then press Enter. The Observer instance now has a concrete observer named Shopper. Let's add a parameter using a different approach.From the Palette (right of diagram), click to expand the Class Diagram section. Figure 9. Palette 3. Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 9 of 22 developerWorks ® ibm. com/developerWorks 4. 5. 6. Select Class and click anywhere in the diagram (do not click on the Observer instance). Name the newly created class Order and press Enter. Drag-and-drop Order onto ConcreteSubject in the Observer instance. Figure 10. Drag-and-drop ConcreteSubject Visualize with Rational Software Architect  © Copyright IBM Corporation 2006.All rights reserved. Trademarks Page 10 of 22 ibm. com/developerWorks developerWorks ® 7. Your diagram should look similar to this (you might not see all of the relationships†¦ you'll fix that in the next section). Figure 11. Observer instance Observe the design pattern relationships 1. Right-click on any element in the DesignPattern diagram. Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 11 of 22 developerWorks ® ibm. com/developerWorks 2. Select Filters > Show Related Elements†¦ from the context menu.Figure 12. Show relationships 3. Select Show All Relationships from the Custom Query list. Figure 13. Show/Hide Relationships Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 12 of 22 ibm. com/developerWorks developerWorks ® Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 13 of 22 developerWorks ® ibm. com/developerWorks 4. 5. Click OK You can see all of the elements and relationships represented in this model: Figure 14. Observer pattern 6.Now you are ready to add some elements to your blank Observer design pattern model. Add methods and attributes to a model Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 14 of 22 ibm. com/developerWorks developerWorks ® 1. 2. In the PatternModel editor, right-click the Order concrete subject. Select Add UML > attribute. Figure 15. Add attribute 3. 4. 5. 6. 7. 8. 9. Type -orderNum : String (the â€Å"-† makes the attribute private). Press Enter. Repeat the same steps on Shopper, but name the attribute -custID : String.In the PatternModel editor, right-click the Shopper concrete subject. Select Add UML > operation. Type +makeOrder() (the â€Å"+† makes the operation public). PatternModel's editor should now look like this: Figure 16. Observer pattern Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 15 of 22 developerWorks ® ibm. com/developerWorks Good work ! You have completed your model (a very simple model) and can use Rational Software Architect's tools to transform this model into actual code. Section 4. Transform your model into Java codeNow that you have a completed model within your UML project, you are going to transform that model to actual code. Rational Software Architect supports the Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 16 of 22 ibm. com/developerWorks developerWorks ® following model-to-code transformations out of the box: †¢ UML -> Java †¢ UML -> EJB †¢ UML -> XSD †¢ UML -> CORBA †¢ UML -> C++ However, if you would like more options, there are built-in tools and wizards that let you create custom transformations in Rational Software Architect.You are going to transform your existing model into Java. Transform a UML model to Java code 1. In the Model Explorer view, expand DWorksPatternProject. Figure 17. Expanded pro ject 2. 3. In the Model Explorer view, select both Order and Shopper. Right-click on either of the selected objects and select Transform > Run Transformation > UML – Java. Figure 18. Run transformation Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 17 of 22 developerWorks ® ibm. com/developerWorks 4.In the Run this Transformation window, click Create new Target Container†¦. Figure 19. Transformation window Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 18 of 22 ibm. com/developerWorks developerWorks ® 5. In the New Java Project window, name the project DWorksTransformedJava. Figure 20. New Java project Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 19 of 22 developerWorks ® ibm. com/developerWorks 6. 7. Click Finish.Now that you are back in the Run this Trans formation window, click Run. RSA transforms the model into Java source code. The Model Explorer view should contain this Java project: Figure 21. Transformed Java project 8. Double-click Order. java to see the transformed code. The code should look like this: Figure 22. Transformed Order class Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 20 of 22 ibm. com/developerWorks developerWorks ® Try running a different transformation from UML-to-C++ and explore the results. Section 5. Conclusion Congratulations!In this tutorial, you covered the creation of a UML project and model, selecting and applying a design pattern to a model, adding and editing attributes and operations to a model, and transforming that model into actual code. You did all of this without even writing a line of code! It is easy to see (even with this simple tutorial) how visual UML modeling tools simplify code development. At this point, you might want to explore some of the links in the Resources section of this tutorial. Visualize with Rational Software Architect  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 21 of 22 developerWorks ® ibm. om/developerWorks Resources Learn †¢ Visit the developerWorks Rational zone to expand your Rational skills. †¢ â€Å"Exposing Design flaws in your code: Part 1†³ (developerWorks, August 2005) details the visual tools available to run internal code reviews in Rational Software Architect. †¢ † Visualize with Rational Application Developer† (developerWorks, February 2006) details the visualization capabilities of Rational Application Developer. †¢ â€Å"Discover IBM Rational visual tools for application development† (developerWorks, February 2006) covers all of the different visual tools available in the Rational Software Development Platform. Stay current with developerWorks technical events and webcasts. Get product s and technologies †¢ Download a free trial version of Rational Software Architect. †¢ Build your next development project with IBM trial software, available for download directly from developerWorks. Discuss †¢ Participate in developerWorks blogs and get involved in the developerWorks community. About the author Eric Long Eric Long is a Software Engineer in the IBM Developer Skills Program. Eric graduated from The University of Texas with a degree in Computer Science.He joined IBM in July of 2004 and currently works in Austin, Texas. As a Software Engineer, he provides technical information to developers on open source and industry trends and technologies through speaking engagements, web content, and faculty consultations at IBM Academic Initiative member universities. His work also includes technical courses, demos, articles, and tutorials available at http://www. ibm. com/university and http://www. ibm. com/developerworks. Visualize with Rational Software Architec t  © Copyright IBM Corporation 2006. All rights reserved. Trademarks Page 22 of 22

Mariujana Essay Example | Topics and Well Written Essays - 1750 words

Mariujana - Essay Example Reasons why users of marijuana end up being perpetual addicts, the essay answers why it should be legalized. Herein also is a practical check on the repercussions of marijuana abuse. Although most people use marijuana for simply the purpose of getting high, it can also be used as a form of medication. Several medical conditions can be controlled through prescriptions of marijuana or marijuana-based products. For instance, take patients suffering from instances of vomiting or nausea, administering marijuana eliminates these health issues. Dating back from the 70s, over 35 states have resorted to legalizing the use of cannabis for medical purposes. Although this paper supports its legalization, marijuana is surrounded by many controversies. In some countries, this herb is used for medicinal value, as a religious artifact, the textile industry and during recreation. Many refer and see marijuana as the billion dollar plant, probably because those in its peddling business leap millions of money from it. If only the medicinal value was to be actualized, states would not hesitate to make marijuana a legal substance as a curative and protective drug. Government surveys done recently indicate that approximately 25 million people in America alone have had life encounters with marijuana. Out of the 25 million, 14 million still smoke regularly regardless of the beckoning jail penalties and gospels against its use. It can be argued that marijuana is way safer than alcohol and tobacco in that 50000 and 40000 people die from alcoholism and tobacco smoking respectively. Numbers do not lie and by comparison, weed is non-toxic and there is no known cause from its death after an overdose. A government of the people by the people must listen and rest its case on the sarcasm around marijuana myths as deviant and fringe activities engaged by the society who lack vision. This is a recreational hub