surrogate mothers Essay - 1148 Words

A Surrogate Mother is defined as â€Å"an adult woman who enters into an agreement to bear a child conceived through assisted conception for intended parents.† The couple is usually referred to as intended parents who enter into an agreement providing that they will be the parents of a child born to a surrogate through assisted conception, using an egg or sperm of at least one parent. 1 RIGHT - Surrogate motherhood is a right entitled to those who are ready and able to take on the responsibility of parenthood. Surrogate mothers fills a fundamental human longing. Procreation is a primitive instinct, and to many people it is devastating not to be able to become parents Surrogate motherhood is a solution to this age-old problem. Even in the†¦show more content†¦If you question the ethics of this, then you must also question foster mothers who are paid by the state to take care of children like they were their own. Since most surrogate mothers are required to have had at least 1 successful childbirth, their surrogacy fee is usually spent on their own children, home improvement, or related expenses, and not on themselves. Some people may argue about a financial access barrier – that only the affluent couples will be able to afford surrogate mothers -well this is the same for most services related to infertility – for certain medical procedures, and adoption as well 3 PROVIDES ANOTHER OPTION TO ADOPTION – In the US, might have to wait 3-7yrs (hard to get a baby) – Allows for one or two of the quot;intended parentsquot; to be biologically related to the child. Allows the opportunity for the quot;intended couplequot; to be involved in the pregnancy itself. Surrogate motherhood allows for a scrutiny and monitoring of prenatal care by the intended couple, as compared to adoption where your child may not have had adequate prenatal care. The intended couple would have reliable health info about the child. The surrogate mother can be screened (to make sure she is healthy). Agencies take this screening process very seriously Joan London, former host of Good Morning America, had twins resulting from a surrogate pregnancy. The agency thatShow MoreRelatedSurrogate Mothers : The Topic Of Many Controversies1075 Words   |  5 PagesGonzalez Mr.Kegley Health Science- 6th period September 23rd, 2015 Surrogate Mothers Surrogate mothers have been the topic of many controversies, regarding how ethical it is. As many know surrogate mothers are women who bear a child for another woman (Surrogacy: the experiences of surrogate mothers, 2196-2204). There has been many sides to this argument, deciding whether it was ethical or unethical. Some people have chosen toRead MoreShould Surrogate Mothers Be Legalized in Taiwan?2694 Words   |  11 PagesRunning head: SHOULD SURROGATE MOTHERS BE LEGAL IN TAIWAN Should Surrogate mothers be legalized in Taiwan? Evelyn Liu National Central University Abstract Surrogate mothers has been a critical issue in many countries for a long time. Recently, Taiwan has an issue on its legalization. There is already a draft passed in the Legislative Yuan. However, many people still debate about should surrogate mothers be legalized in Taiwan? From different aspects, including moral, law, homosexuals, and so onRead MoreThe Cause and Effects of Surrogate Mother1680 Words   |  7 PagesThe main causes of women choose to be surrogate mothers are poverty and kind human being, and its result in physical and mental effects to the surrogate mother. II. Surrogacy is often done or committed is because of poverty. A. Effects of poverty 1. Hunger 2. Sickness B. Surrogacy is becoming a growing business. 1. Earn more money in order to overcome their hardship III. Surrogacy is being done by people. A. Help relative that could not reproduce offspring 1. Strengthen the bonds betweenRead MoreTaking a Look at Surrogate Mothers1187 Words   |  5 Pagesadopt a child. In some cases, the surrogate can obtain monetary compensation for her services. According to Anderson (1990), A commercial surrogate mother is someone who is paid money to bear a child for other people and to terminate her parental rights, to lead to a situation that the others may raise the child as exclusively their own. In the aspect of the intended parents, there are reasons for people who need the surrogacy service. Firstly, Intended mothers can have a huge variety of healthRead MoreThe Adoption Of Traditional Surrogate Mothers1837 Words   |  8 Pagesissues, surrogacy becomes an option. Surrogates who agree to bear a child for another couple have made parenthood a possible option for individuals that are not able to adopt a child. Reasons may be because of their age, marital status, or sexual orientation. There are two kinds of surrogate mothers. A traditional surrogate is a woman who is artificially inseminated with the father’s viable sperm. The traditional surrogate is then the baby’s biological mother because it was her egg that was fertilizedRead MoreNuclear Transfer And Its Effect On The Body Of A Surrogate Mother1355 Words   |  6 Pagesprotective layer. After each blastomere has been separated from the embryo mass, the cell is encased in its own protective synthetic laye r. Each blastomere cell, is now considered a new separate embryo and is cultured in vitro and later in vivo in a surrogate mother until birth (Roberge, 2004). Cloning by nuclear transfer is based on the concept that the animal’s genome is located in the cell nucleus. The only exception to this is the small amount of DNA of 16, 000 base pairs found in the mitochondria. InRead MoreThe Nature Of Love By Harry Harlow1619 Words   |  7 Pagesthus, ignoring the importance it could have on infants and children. Harlow suggested that early inklings of love are displayed between a mother and their newborn, but aside from this knowledge, there was scarce information on the underpinnings of such caring gestures (Harlow, 1958). Harlow goes further to describe the arguments of the time that declared mothers were a necessary means of nourishment therefore, any signs of affection were propelled by instinctual drives. It was recognized there wouldRead MoreCommercial Surrogacy in India Essay721 Words   |  3 Pages While many oppose the practice on moral grounds proponents of surrogacy in India argue that the practice is morally justifiable because of the benefits that it provides to women as surrogate mothers and for the benefits that it provides to the couples for whom the surrogates are acting as proxy. Surrogate mothers in India can receive as much as $5,000.00 to $7,000.00 per pregnancy; for the very poor women of India, that is a substantial amount of money. According to Haworth, income of that levelRead MoreThe Benefits Of Intrauterine Insemination ( Iui ), And Surrogate Mother Arrangements1682 Words   |  7 Pagesare wanting to begin or add to the number of members in their families, but have had difficulties in doing so. Aside from adoption, the possibilities for these couples include: Intrauterine Insemination (IUI), In vitro Fertilization (IVI), and Surrogate Mother Arrangements. While these options may result in a pregnancy, they are not without risk and must be considered prayerfully, as they carry a moral and ethical weight. First, Intrauterine Insemination, also known as artificial insemination, isRead MoreSurrogate Mothers Or Those Donating Gametes For Research And Fertility Treatment Of Others Receive Remuneration For Their Contributions1910 Words   |  8 PagesThe purpose of this essay is to discuss on whether surrogate mothers or those donating gametes for research and in fertility treatment of others receive remuneration for their contribution beyond what is currently offered. This will be done by defining the relevant concepts and associated terminology, discuss on the physical and emotional impact that may occur, the different factors that may lead to exploitation and finally considering what could be done to prevent exploitation. According to the

Discover Study Habits That Support Your Learning Style

All students learn through a combination of seeing, hearing, and experiencing. However, for most students, one learning style stands out. Research has shown that students who study in a way that supports their learning style can perform better on tests and  improve their grades. For example, visual learners sometimes struggle during essay exams because they cant recall test material that was presented orally during class. However, if the visual learner uses a visual aid when studying, like a colorful outline of test materials, he or she may retain more information. Read on to discover the characteristics of and ideal learning strategies for each learning style. Visual Learner Characteristics Visual learners are those who learn through seeing. Visual learners typically share the following characteristics: Good at spelling, but forgets first namesFind quiet study time beneficialEnjoy colors and fashionDream in colorUnderstand visual elements and chartsAble to learn sign language easily Learning Suggestions for Visual Learners Draw a map of events in history or draw scientific process.Make outlines of reading assignments.Copy whats on the board.Diagram sentences.Use flashcards.Take notes and make lists.Watch videos.Mark up your notes with highlighters, underlines, and color coding. Test Types for Visual Learners Best test type: Diagram activities, map reading, essay tests, demonstrating a process.Worst test type: Listening tests Auditory Learner Characteristics Auditory learners are those who learn best through hearing. They typically share the following characteristics: Like to read out loudUnafraid to speak up in classGood at giving explanations and oral reportsRemember namesNotice sound effects in moviesEnjoy musicAble to follow spoken directionsStruggle to stay quiet for long periods of timeFocused in study groups Learning Suggestions for Auditory Learners Use word association to remember factsRecord lecturesWatch videosRepeat facts with eyes closedParticipate in group discussionsUse audio for language practiceRead your notes out loud after writing them Test Types for Auditory Learners Best test type: Oral exams and writing responses to lectures.Worst test type: Reading passages and writing answers in a timed test. Kinesthetic Learner Characteristics Kinesthetic learners are those who learn through hands-on experience. Kinesthetic learners typically share the following characteristics: Good at sportsCant sit still for longMay have sloppy handwriting.Learn well through lab and modeling activitiesStudy with loud musicEnjoy adventure books and moviesFidgety during lectures Learning Suggestions for Kinesthetic Learners Study in short blocksTake lab-based classesAct out your study notesTake field trips to reinforce knowledgeStudy in groupsUse flashcards and memory games Test Types for Auditory Learners Best test type: Short definitions, fill-in-the-blank questions, and multiple choice.Worst test type: Essay tests and any overly long tests.

Fast Food Is Bad For You - 1377 Words

It is not a secret that fast food is bad for you, however people believe that there is nothing wrong with eating fast food in moderation. It really comes down to ignorance being blissful. Our bodies are like vehicles. You want the best fuel for the car, but does fast food provide the right fuel for your body? The fast food industry gives that option to people, giving regular gas when gas-guzzler’s require premium fuel. The main reason fast food should be foods to avoid is an obvious one: it can lead to many health problems such as obesity, heart disease, and diabetes. Fast food consumption is probably one of the most common addictions that nobody talks about. The addiction leads to disease. People talk about the seriousness of alcohol and smoking addictions; however, how many fast food addiction help centers are there? It doesn’t appear to be a big concern because people have to eat. A lot of people realize that the Big Mac is causing health problems, but what about the society. â€Å"Super-Size Me†, a documentary of a person eating fast food only for one month influenced me to argue this topic, he concluded that because of his diet his weight balloons, his energy level plummets and he experiences all sorts of unexpected and terrifying side effects. Although some would say people have the right to eat whatever one wants, to ensure the overall health of citizen’s, fast food should be banned, because fast food lacks the definitions of food, it affects ones health negatively, andShow MoreRelatedFast Food Is Bad for You (Outline)942 Words   |  4 PagesADVANTAGES Sy’ Ww/.ew VZ Eu;i....x/A/m DISADVANTAGES USING SMARTPHONES AMONG THE STUDENTS I INTRODUCTION The advantages and disadvantages of using Smartphone among the students can be seen in terms of multifunctional function, mobility, and convenience. II BODY A One reason for the advantages and disadvantages of using Smartphone among the students is in terms of multifunctional function. 1 The Smartphone helps students to use socialRead MoreFast Food Research Paper1014 Words   |  5 PagesFA Research Paper Topic: Fast Food 1. Why is fast food bad for you? 2. What are the effects of eating fast food? 3. What are some successful fast food industries and there business strategies? Introduction It seems harmless, satisfies your hunger, and is cheap, but really is egregiously unhealthy. The fast food industry is very smart; they have many sly business strategies to make money. They target children and students and make millions of dollars in profit. Each and every dayRead MoreFast Food Is Bad For Our Health Essay928 Words   |  4 PagesFast food, we all eat it sometimes, but do we honestly know what we are consuming. Did you know that fast food can lead to various types of illness? For example, a heart attack or a lack of energy can be a result of eating fast food. Fast food has become a very important meal to America. Almost a quarter of Americans suffer from fast foods dangerous effects (Health line). Did you know that some people even die as a result of eating fast food. Fast food is a part of our today. Many of you know thatRead MoreHow Fast Food Is Addictive1436 Words   |  6 Pagestopic of fast food, most of us will readily agree that it’s unhealthy. Where t his agreement usually ends, however, is on the question of whether it causes addiction. While some are convinced that it doesn’t, others are convinced that advertisements help brain wash the new generation. Along with the chemicals added to the fast food to help contribute to the addiction cycle. My own view is that fast food is addictive. In my point of view fast food is addictive because it seems that the more fast foodRead MoreThe Health Of Fast Food1625 Words   |  7 PagesThe Health of Fast Food By: Chaise Wohrer Fast food is a very delicious meal sometimes. It s fast, it s cheap, and you don t have to clean pots and pans after you eat. Although, fast food might not be your best choice. These meals can be very unhealthy for you. I think fast food fast food can take a tool on your body when you eat it very often, large amounts, and unhealthy choices. A Big Mac from McDonalds contains 540 calories and 28 grams of total fat. (Calories in McDonalds Big Mac Burger)Read MoreCritical Thinking Questions From The Movie Super Size Me976 Words   |  4 Pagesfrom the movie Super-Size Me. Please answer all of them. Answers should be several sentences long. 1. Why do you think Morgan decided to make this movie and go through with this McDonald’s binge? Did the movie impact you or challenge you to change your diet? Do you think it made a valid point? I believe he wanted to prove that eating McDonald’s every day is horrible for you. He also wanted to see what would happen if he ate McDonald’s for 30 days. He wanted to found out what would happenRead MoreFast Food Should Not Be Served For School Lunch Menu946 Words   |  4 Pagessystem has been serving unhealthy foods to kids (Psyche Pascual).Schools are changing salad bars for ice cream bars and fruit for candy. Your body is not designed for harsh amounts of sodium, fat, and sugar. In the school system, kids should be allowed to only choose healthy alternatives. The community and parents need to change laws to promote healthy nutrition in schools. There are overwhelmingly too many obese children because of school lunch menu. Fast food should not be served in schools becauseRead MoreFast Food Is Bad For Your Health986 Words   |  4 PagesJanuary 12, 2015 Why Fast Food is Bad for Your Health French fries, burgers, and chicken nuggets. They all sound very delicious and appealing, but will they be as appealing after knowing about what happens after consumption? [Rhetorical question: Rhetorical question: By using a rhetorical question, the speaker allows the audience to think cognitively about the context and reach a conclusion of that the answer is clearly â€Å"no.†]The ignorance of the hidden dangers of fast food has led to the humanRead MoreFast Food Obesity Essay1165 Words   |  5 PagesThroughout the years, fast food is becoming more and more of an outlet for many people that are short on change, in a rush but still need to grab a bite to eat, or even who are just too lazy to cook a meal. Fast food is very cheap, yet when we eat it we don’t necessarily realize the price we pay when we are starting to gain weight. Who is to blame? The person that is addicted to fast food, or the fast food restaurants? I agree fast food is cheap, yet delicious. I unders tand that it may get addictingRead MoreEating Food Slowly Is A Bad Thing?864 Words   |  4 Pages Many could say that eating food slowly is a bad thing? But research shows the opposite. Many people who work in offices, schools, or fast food restaurants and many other jobs, only have approximately 30 minutes to eat their lunch during their break. That is why they come to their conclusion on to why eating food slow is a bad thing. When workers have a 30-minute break to eat lunch, they want to enjoy their lunch. However they cant because they have to go to work right back. One can think, â€Å"Well

Natural Disasters - 3617 Words

Zyy06mku SWK Psychological Consequences of Earthquakes Natural disasters, such as earthquakes, hurricanes and cyclones, floods, and tornadoes are some of the traumatic experiences that may cause posttraumatic stress disorders. This type of disorders and other disaster related psychological problems are prevalent after natural disasters. As a result it is important to analyse those individuals that develop psychological problems especially to prepare and plan interventions both in the short and long term after disaster (CoÅŸkun, CoÅŸkun, 2000, p: 68). Earthquakes have quickly become one of the most highlighted natural disasters. Unlike other natural disasters, earthquakes occur without warning, the†¦show more content†¦In the same year on 21 September 1999, an earthquake with a magnitude of 7.3 on the Richter scale struck Taiwan. The Chi-Chi earthquake caused more than 2.300 deaths, injured more than 8.000 people, and damaged or destroyed more than 100.000 homes and many survivors showed the symptoms of disorders and pos t traumatic stress disorders (Chen et al., 2007). Researches showed that the rates of post traumatic stress disorder, major depression, and minor psychiatric morbidity in the early stage after the Chi-Chi earthquake were 37%, 16%, and 89.9%, respectively (Chen et al., 2001 p:13). On the other hand another study showed that the psychiatric disorder among Chi-Chi earthquake survivors within 6 months of the disaster reported that the prevalence rates of post traumatic stress disorders and major depression were 7.9% and 9.5% respectively (Chou et al., 2005). The risk factor of post traumatic stress disorder included female sex, lower educational level, and greater trauma exposure (Lai et al., 2004). In the research Chen et al. found that two year follow up of the Chi-Chi earthquake stressed on that the long term impact of a major disaster on the survivors. They also found that the prevalence of psychiatric problems after a severe earthquake in Taiwan was comparable with the post disaste r rate reported elsewhere (Chen et al., 2007) and can be compared with the earthquake in Turkey in same year. Another natural occurrence happened in theShow MoreRelatedNatural Disasters882 Words   |  4 Pages Natural disasters in Australia Natural disasters are events that occur naturally such as earthquakes, cyclones, Storms, and floods. These kinds of disasters can cause significant physical damage, interruption of business services and personal injury/loss of life. Due to the effects of global warming and consequential climate change the rate of natural disasters in Australia is increasing day by day. I myself have faced such kind of natural disaster in Pakistan in theRead MoreNatural Disaster2278 Words   |  10 Pages†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.8 Natural disasters introduction A natural disaster is the effect of a natural hazard (e.g., flood, tornado, hurricane, volcanic eruption, earthquake, heatwave, or landslide). It leads to financial, environmental or human losses. The resulting loss depends on the vulnerability of the affected population to resist the hazard, also called their resilience. This understanding is concentrated in the formulation: disasters occur when hazards meet vulnerability. A natural hazard will henceRead MoreNatural Disasters And A Christian God1538 Words   |  7 Pages Natural Disasters and a Christian God Over many centuries the world has experienced what we now call, natural disasters. We can define natural disasters as an extreme and sudden event caused by environmental factors that injure or kill many people and destroy mass amounts of property. Examples of natural disasters are earthquakes, hurricanes, floods, and disease. They can strike anywhere on Earth with or without warning. The severity of these disasters depend of the preparedness of the people andRead MoreNatural Disaster and Decision That Follows620 Words   |  3 PagesNatural Disaster and decision that follows Natural disaster risk can be defined as follows: The exposure or the chance of loss (of lives, persons injured, property damaged and economic activity disrupted) due to a particular hazard for a given area and reference period. In case of a disaster event, there are several effects, such as humanitarian effects, including the loss of lives and persons injured; ecological effects among other damage to ecosystems; and economic effects, comprising differentRead MoreNatural Disasters And Attacks By Individuals Or Groups1710 Words   |  7 Pagesworlds history, there have been many natural disasters and attacks by individuals or groups, which have done extensive damage to cities, forests, and families within societies communities. The question that remains is, are there systems in place to effectively handle situations accordingly? In Canada, there is a model in place called the Incident Command System, (ICS). According to I.C., (2012), â€Å"An incident is an occurrence, either caused by humans or natural phenomena that requires a re sponse toRead MoreResponding To A Man-Made Or A Natural Disaster Presents1443 Words   |  6 PagesResponding to a man-made or a natural disaster presents dangers and difficulties to first responders, and involved agencies, whether they are local, state or federal agencies. The difficulties in responding to these critical incidents make having a plan essential to successfully respond to, and manage the outcome of a critical incident. The United States government has established a national plan called the National Incident Management System (NIMS). NIMS is comprised of 6 components which helpRead MoreEconomic Impacts of Natural Disasters1887 Words   |  8 PagesIMPACTS OF NATURAL DISASTERS ABSTRACT: Disasters of both natural and technological origin have a considerable impact on communities. The effects of disasters in India are significantly reduced by well established counter disaster arrangements at all three levels of government. These arrangements comprise comprehensive plans of prevention, preparedness, response and recovery and in more recent times, of mitigation. The economic effects of disasters can be devastating and widespread. When disasters strikeRead MorePost Natural Disaster : Transitional Shelters2889 Words   |  12 Pages Post-Natural Disaster: Transitional Shelters Alyssa Rupp University of Minnesota The obtainment of a safe shelter is placed alongside nourishment in a human’s basic survival requirements. It lands within the second layer of Maslow’s hierarchy of needs theory, following the most essential physiological layer (breathing, food, water, sleep etc.). 17% of the global population is without an acceptable shelter. Millions of people live in homes in desperate needRead MoreNatural Disasters And Its Effects On People Around The World1842 Words   |  8 PagesNatural disasters, otherwise called destructive forces, are caused by nature that happens at anytime. Today many have caused numerous deaths which could be â€Å"reconstruction of the land†. It is known that the usual major monsters like Tornadoes, Hurricanes, Floods, Tsunami, Earthquakes, and Volcanoes will have an impact on people around the world in the future. Google images shows the graph of major occurrence in over past years: Years from now, natural disasters will hurt society in many ways whenRead MoreAlthough each classification of natural disaster is capable of creating catastrophic destruction, I700 Words   |  3 PagesAlthough each classification of natural disaster is capable of creating catastrophic destruction, I feel that the destruction resulting from the accumulated factors that are responsible for Tsunamis have a potential destructive force far greater than other singular forces of nature on their own; Furthermore, due to the densely populated urbanized regions in high-risk zones the potential impact on humans form Tsunamis is elevated in comparison with other phenomenas which may occur with little impact

Emission Allowance for Intangible Assets- myassignmenthelp.com

Question: Discuss about theEmission Allowance for Intangible Assets. Answer: Introduction Absence of acceptable accounting rules to be used in measurement of the emission has not at any point hindered extension of the market (Paul Burks, 2010). Such absence is mainly as a result of different applications as well as the ambiguous natures of the emission allowances. Emission allowance is basically very significant for implementation of Emission Trading Scheme. This is usually the market-based scheme which is developed with an aim to control any carbon emission and to accomplish environmental objectives which Europe is committed to achieve under Kyoto Protocol. The While accounting for emission assets one is required to ensure whether these emission allowances are purchased or granted and ensure that they meet all the description of assets (Fornaro, Winkelman Glodstein, 2009). This is achieved by examining their nature and then making decision as to whether they were non-financial instruments and intangible assets. With these considerations, the paper aims to present a dis cussion of how emission allowance is treated and its impact on financial statements. Nature of Emission Allowances Emissions are usually treated with high esteem in management conversions. For example, overall rule is aimed advancing or promoting objectives of title four which is mostly apprehensive with clear air alterations of the year 1990 (Mookdee, 2013). In this case, costing emissions allowances in coordination sales, where public utility level is in line with directive then providing retrieval of all the variable expenses on increasing level, then such commission would have a tendency of allowing retrieval of recognized incremental expenses of emissions pertaining to management saless. Nonetheless, in case the level of management is not in line with increasing expenses, public utility should give suggestions of different costing technique (Ragan Stagliano, 2011). Following Paul and Burks (2010) definition, it is clear that all the emission allowances act as intangible assets since they entails those possessions under organizations regulations from which a financial benefit is projected in an organization. In another proposal; that is, the MiFID, emission allowances is usually categorized as financial instruments. Though future Directive might try to shield the carbon markets by the monetary or fiscal market regulations, these emissions are not necessarily treated as financial instruments since as European Commission viewed that emission allowances are classified depending on all criteria that are set by the accounting standards only. Furthermore, emission allowances re not financial instruments since they do not at any point meet definition of the financial instruments, since such emissions are neither treated as equity nor as contracts instruments bringing about emergence of the contractual rights of receiving cash or any other fiscal assets (Mookdee, 2013). Furthermore, emissions are neither treated as derivatives, as they fails to recognize any primary or original investment which is lesser than it would be needed for the extra categories of the agreements which could be anticipated to have same responses to the variations in the market aspects, and are not established at upcoming date and fails to vary in line with the variations in the other variables. Basically, emission allowances are regarded as intangible assets or as inventories. How Emission Allowances Could Be Measured Originally and Afterward The measurement of emission allowances should be done consistently and that it should be measured initially and subsequently at its fair value (Paul Burks, 2010). To be more specific, emission allowances should be originally and subsequently be measured at their fair value. Based on the guidelines provided in FERC which are the only accounting guideline un US that addresses emission allowances, organizations are required to account for or measure emission allowances in a way similar to those requirements put forward by the FERC regulations. Furthermore, according to the FERC emission allowances are required to be recognized on historical cost bases and to be expenses as they are consumed on the weighted-average cost basis (Souchie, 2012). Basically, as emission allowances are considered as intangible assets, the IFRIC recommend then to be treated in line with requirements of the IAS 38, under which preparer of the financial statement is required to adopt one alternative for the subsequent measurements of the intangible assets; that is the revaluation method or the cost method. Under the cost technique, emission allowances are to be subsequently measures at cost less the impairment and amortization costs (Paul Burks, 2010). On the other hand, since revaluation method could only be adopted whenever the intangible assets are traded in active market, the IFRIC recommend that under such circumstances, the emission allowances should have to be measured at the fair value with the gains being recognized under the equity as the revaluation surplus as well as upsurge in revaluation excess being encompassed in comprehensive income statements as items of the other inclusive income. Further, under the IAS 38, emissions are to be apprehended for total sale in an ordinary course of any business and are to be treated as inventory as required by AIS 2 inventories (Fornaro, Winkelman Glodstein, 2009). This means that in case emission allowances were issued at lesser value than the it fair value, the bulk of the emission allowances has to be allocated free of any charges and these emission allowances are to be originally measured at a fair value with any difference that is recorded in between their fair value and any amount paid being recognized as the government grants and being recognized under the AIS 20: Disclosure of the Government Assistance (Ragan Stagliano, 2011). These granted allowances will be categorized as either deferred incomes in an organizations statement of financial position or they should be afterward unconfined to the income or revenue on the methodical basis over its agreement time for which all the emission allowances are to be issued. Despite these, the IAS 20 permits different organizations to select accounting policies where emission allowances could be recognized at the nominal amount; that is, at zero value. In addition, emission allowances liability suggest that all obligations should be delivered equal to the actual emission to scheme administrator and should be treated as provisions within AIS 37. In addition, under the AISB 137, emission allowances liabilities are to be initially measured or accounted for at best approximation every period the expenditures needed to settle present obligation is made (Fornaro, Winkelman Glodstein, 2009). This would be mainly at market value or fair value of allowances needed to recompense all the emission made all through the year as well as payable to the scheme managers by end of fourth month of every year. When emission allowance are received from a given government for free, they are usually recognizes at nil since they are granted at fair value or at no cost with difference between fair value and acquisition costs being acknowledged as the government grants or deferred incomes on the side of liability in an organizations balance sheet (Mookdee, 2013). On the other hand, whenever emission allowances are purchase in a given markets, they are usually acknowledged at the cost. Liabilities for emissions are usually acknowledged on undeviating basis though the most exercise is recognizing them as the emission take place. Instead of measuring these liabilities at their fair value, organizations are said to measure obligation to given amount of allowances at the resounding total of the allowances with stability at the market value. A journal entry for emission allowances while amortizing government grants on the systematic basis is as follows; Debit: Government grant; that is, deferred income Credit: income statement This is recognized as income share or quota of government grants which counterparts expenses of the emission within a given period. On the other hand, while receiving allocation of emission from government free of charge; Debit: Emission allowances; that is, intangible assets Credit: the government grant; that is, the deferred income While surrendering allowances to a given government in covering emissions; Debit: emission costs Credit: the obligation to surrender the emission allowances. In case, a re-measure of the related emission to the current event; Debit; the obligations to surrendering the allowances Credit: the emission allowances; that is, intangible assets Credit: income statement This help in recording surrender of the allowances. In another scenario; while purchasing emission from third parties, Debit: emission allowances Credit: cash On the other hand, while selling allowances to the third party Debit: cash and Credit: Emission allowances While surrendering allowances to a given government not to cover any emission Debit: Income statement Credit: Emission allowances; that is, intangible assets Further, while purchasing allowances from the government auction Debit: Emission allowances; that is, intangible assets Credit: Cash In addition, while reversing previous retirement deduction; Debit: The emission allowances Credit: The obligation to surrender the allowances Consequences of the Emission Allowances on Financial Statements Emission allowances are usually proved as very controversial due to the unjustified volatility which it is said to create in an organization financial statement especially in income statement. Given that different measurement criteria are applied for the held liabilities and assets that might arise from gases emitted by an organization, there is a probable artificial mismatch of the amount which is reflected in the plant income statement (Paul Burks, 2010). In essence, with the fact that emission allowances are measured at either revaluation or cost method, if these emission allowances are measured at their fair value through revaluation model, there is always a mismatch in recognition and measurement of variations in liabilities and assets since variation in value of emission allowances above the required costs would be initially recognized in the equity statement while variation in liabilities were are to be recognized in the balance sheet (Mookdee, 2013). On the other hand, in case emission allowances are accounted or measured using cost method, there would be a mismatch since AIS 37 usually necessitates an organizations liability for obligation in delivering allowances to be usually measured at a fair value. Such mismatch were the key reasons for EFRAG decision of issuing some negative authorization advice in regard to this interpretation. This resulted to withdrawal of this interpretation by IASB by June 2005 (Fornaro, Winkelman Glodstein, 2009). Furthermore, emission allowances are said to result in income volatility which cannot be at any point be justified on an economic ground. This could be explained when emission made by an organization exceed quantity of the emission allowances recognized as the assets. Conclusion In conclusion, while accounting for emission assets one is required to ensure whether these emission allowances are purchased or granted and ensure that they meet all the description of assets. This should include examining their nature and then making decision as to whether they were non-financial instruments and intangible assets. Furthermore, it can be concluded that emissions are the intangible assets since they are those resources under organizations regulation from which a financial benefit is projected to flow to an organization. Further, it can be concluded that measurement of emission allowances should be done consistently and that it should be measured initially and subsequently at its fair value. To be more specific, it can be concluded that emission allowances should be originally and subsequently be measured at their fair value. This is based on the guidelines provided in FERC which require organizations to account for or measure emission allowances in a way similar to t hose requirements put forward by the FERC regulations. In addition, emission allowances are to be recognized on historical cost bases and to be expenses as they are consumed on the weighted-average cost basis. Furthermore, it can be concluded that under intangible assets are to be apprehended for net sale in normal course of any business and are to be treated as inventory meaning that in case emissions were issued at lesser value than the it fair value, the bulk of the emission allowances has to be allocated free of any charges and these emission allowances are to be originally measured at the fair value with any difference that is recorded between their fair value and that quantity paid being identified as the government grant and being accounted for. It can also be concluded that emission allowances bring unjustified volatility in an organization financial statement especially in income statement. Furthermore, given emission allowances are measured at their fair value through reva luation model, it can be concluded that there is always a mismatch in recognition and measurement of variations in liabilities and assets since variation in value of emission allowances above the required costs would be initially recognized in the equity statement while variation in liabilities were are to be recognized in the balance sheet. References Fornaro, J. M., Winkelman, K. A., Glodstein, D. (2009). Accounting for emissions. Journal of Accountancy, 208(1), 40. Mookdee, T. (2013). Accounting for carbon emission trading: an Australian perspective. Paul, A., Burks, E. (2010). Preparing for international financial reporting standards. Journal of Finance and Accountancy, 4, 1. Ragan, J. M., Stagliano, A. J. (2011). Cap and Trade Allowance Accounting: A Divergence Between Theory and Practice. Journal of Business Economics Research (JBER), 5(11). Souchie, L. E. (2012). Accounting for Emissions Trading: How Allowances Appear on Financial Statements Could Influence the Effectiveness of Programs to Curb Pollution. BC Envtl. Aff. L. Rev., 39, 475.

Saratoga Essay Example For Students

Saratoga Essay The Battle of SaratogaEssay submitted by UnknownThe Battle of Saratoga is considered to be the major turning point of the American Revolution. This battle proved to the world that the fledgling American army was an effective fighting force capable of defeating the highly trained British forces in a major confrontation. As a result of this successful battle, the European powers took interest in the cause of the Americans and began to support them. In the British Campaign of 1777, Major General Burgoyne planned a concentric advance of three columns to meet in Albany, New York. He led the main column, which moved southward along the Hudson River. A second column under General Barry St. Leger would serve as a diversionary attack, moving eastward from Canada along the Mohawk River. General Howe would be expected to direct the third element of the attack. According to the plan, Howe would direct General Henry Clinton to move northward along the Hudson River and link up with Burgoyne in Albany. The goal of this plan was to isolate and destroy the Continental forces of New England. Initially, the British plan appeared to be working. Burgoynes army continually pushed back the Americans southward along the Hudson River with only minor casualties. In an attempt to slow the British advances, the American General Philip Schuyler detached 1000 men under the command of Major General Benedict Arnold. This force moved west to thwart St. Leger s eastward advance along the Mohawk River. Arnold returned with his detachment after repelling St. Leger in time to serve in the Battle of Saratoga. First Battle of Saratoga: The Battle of Freemans FarmThe Battle of Freemans Farm, the First Battle of Saratoga, was an indecisive battle fought 19 September 1777 in which Gates lost ground to the British Disagreements in tactics and personalities led to a heated argument between generals Gates and Arnold, and Gates relieved Arnold of command as a result. The Battle of Bemis Heights was the second battle of Saratoga, taking place October 7th when Burgoyne desperately attacked rebel defenses with his tired, demoralized army. At Bemis Heights, Gates defensive tactics had insured a tactical victory for the Patriots. However, Arnold saw an opportunity to seize the offensive while Burgoyne was vulnerable and led a counterattack. This bold move so badly wounded the British forces that Burgoyne surrendered days later at Saratoga. Second Battle of Saratoga: The Battle of Bemis HeightsAfter waiting several weeks for developments from General Henry Clintons campaign along the Hudson River, British commander Lieutenant General John Burgoyne finally took the offensive on 7 October 1777. Like the First Battle of Saratoga, his plan focused upon a reconnaissance in force of three columns. The three British columns moved out from their Freemans Farm fortifications in order to gain more information about the rebel positions at Bemis Heights. American General Horatio Gates, assumed to be acting upon the suggestion of Colonel Daniel Morgan, decided to assault the British forces in a three winged attack. With Morgans Rifle Corps attacking from the west and Poors Brigade from the east, Learneds Continental Brigade moved towards the center of the British line. The attack began at roughly 3 PM, and the Americans repeatedly broke through the British line and pushed the enemy back, only to be repelled once the British leaders rallied their scattered forces to stage a counter-offensive. British Brigadier General Simon Fraser was mortally wounded while attempting to cover the British withdrawal. Benedict Arnold, who had been removed from command by Gates, saw an opportunity to press the advantage of the weakened British line and rode forward on his horse to take charge of Learneds Continental Brigade. He led them towards the center of the British forces in an effort to separate the units and flank them, forcing a general withdrawal of the British forces into their fortified positions at Freemans Farm. At that point, Arnold led Learneds men to attack the British fortified in Balcarres Redoubt. After several failed attempts to overcome the defenses there, Arnold urged his horse northwest across the battlefield to join an assault on Breymann Redoubt. With superior numbers on their side, the Americans were able to breach the breastworks of the redoubt and force the British forces to withdraw to the Great Redoubt, their final line of defense, as night fell.

Certificate in the Principles of Dementia Care free essay sample

Explain what is meant by the term dementia Dementia is a broad term used to describe the symptoms that occur when the brain is affected by specific diseases and conditions. Dementia is a progressive disease and the symptoms will get gradually worse. | Q2. Describe how dementia can affect a person if the following areas of the brain are damaged by dementia. Area of Brain| How damage to this area might affect a person with dementia| Frontal lobe| * Inability to plan a sequence of complex movements * Loss of spontaneity in interacting with others * Loss of flexibility in thinking * Persistence of a single thought * Inability to focus on a task * Mood changes * Changes in social behaviour * Changes in personality * Difficulty with problem solving * Inability to express language| Parietal lobe| * Inability to attend to more than one object at a time * Inability to name an object * Problems with reading, writing and drawing * Difficulty in distinguishing left from right * Difficulty with doing mathematics * Lack of awareness of certain body parts and/or surrounding space that can lead to difficulties in self-care * Difficulties with eye and hand coordination| Temporal lobe| * Difficulty in recognising familiar faces * Difficulty in understanding spoken words * Difficulty with identification of, and verbalization about objects * Short term memory loss * Interference with long term memory * Increased and decreased interest in sexual behaviour * Inability to categorise objects * Right lobe damage can cause persistent talking * Increased aggressive behaviour| Occipital lobe| * Defects in vision * Difficulty with locating objects in environment * Difficulty with identifying colours * Hallucinations * Visual agnosia * Difficulties with reading and writing| Cerebellum| * Loss of ability to coordinate fine movements * Loss of ability to walk * Inability to reach out and grab objects * Tremors * Vertigo * Slurred speech| Q3. Explain how the following may be mistaken for dementia: a) DepressionDepression is a condition which is caused by chemical imbalances in the brain. Some of the symptoms common to both Alzheimers and depression include: * Loss of interest in once-enjoyable activities and hobbies * Social withdrawal * Memory problems * Sleeping too much or too little * Impaired concentrationb) DeliriumDelirium (also known as acute confusional state) is a medical condition that results in confusion and other disruptions in thinking and behaviour, including changes in perception, attention, mood and activity level. ) Age related memory impairmentAge related memory impairment is a natural part of the ageing process. as people get older, changes occur in all parts of the body, including the brain. As a result, some people may notice that it takes longer to learn new things, they dont remember information as well as they did, or they lose things like their keys or spectacles. | Q4. Give an outline of the following models of dementia. a) The medical model of dementia. The medical model views dementia as a clinical syndrome which is characterised by cognitive impairment about which nothing can be done. it focuses on the disease and places importance on treating the disease rather than the person. It focuses on the impairment as the problem. This model seeks to create dependency, restrict choice, disempower, devalue and reinforce stereotypes. The social model of dementia. The social model of dementia focuses on the individual, rather than the disease. It seeks to ensure the persons skills, capabilities and achievements are retained. The social model of care seeks to understand the emotions and behaviours of the person with dementia by placing him or her in the context of his or her social circumstances and biography. By learning about each person with dementia as an individual, with his or her own history and background, care and support can be designed to be more appropriate to individual needs. | Q5. Explain why it is important to see dementia as a disability. Often when we think of disability we think about people who are physically disabled, for example we might think about a person who is unable to walk. Dementia however can also be very disabling because the damage to a person’s brain prevents them from doing things they were once able to do. The Equality Act 2010 says that a person has a disability if:†¢ They have a physical or mental impairment†¢ The impairment has a substantial and long-term adverse effect on their ability to perform normal day-to-day activities. So, under the Equality Act a person who is living with dementia is recognised as having a disability. Having dementia can affect many different areas of functioning. A person with dementia may experience:†¢ Emotional impairment†¢ Physical impairment†¢ Difficulty maintaining relationships†¢ Difficulty maintaining functions of daily living†¢ Communication difficulties. Seeing dementia as a form of disability challenges care workers to adapt their care approach. As with any disability, care workers can work with and around the difficulties and compensate for them in other areas thus preventing further disability. | Q6. List the four most common causes of dementia 1. Alzheimers disease2. Vascular dementia3. Dementia with Lewy Bodies4. Fronto-temporal dementia| Q7. Describe the signs and symptoms associated with the four most common causes of dementia 1. In the early stages, the person may be mildly forgetful with lapses of memory, difficulty in finding the right words for everyday objects or mood swings. As Alzheimers progresses, the person may routinely forget recent events, names and faces and have difficulty in understanding what is being said. The person may become confused when handling money and undergo personality changes, appearing to no longer care about those around them. Swings are common and the person may become tearful for no apparent reason, or become convinced that someone is trying to harm them. In advanced cases people may also adopt unsettling behaviour like getting up in the middle of the night or wander off and become lost. Some people lose their inhibitions and sense of what is acceptable behaviour, undress in public or make inappropriate sexual advances. The person may become incontinent, have difficulty eating and drinking and may become completely dependent on others. 2. Symptoms usually develop suddenly and progress in a step like way where a sudden worsening is followed by a period of stabilisation. Common symptoms include poor concentration and difficulties with communication. memory loss may also lead to confusion. As vascular dementia does not affect all of the brain, the individual may be able to retain more of their abilities and memory loss may not appear until later in the progression of the disease. This means that the individual may be more aware of their deteriorating health and may therefore be more at risk of depression. 3. Dementia with Lewy Bodies is a progressive disease and individuals may experience: * Problems with attention and alertness * Problems with spatial disorientation * Difficulty with executive function, which includes difficulty in planning ahead and coordinating mental activities * Muscle stiffness * Trembling of the limbs * A tendency to shuffle when walking * Loss of facial expression * Changes in the strength and tone of the voice * Hallucinations4. Typically, during the initial stages of Fronto-temporal dementia, the persons memory is still intact but their personality and their behaviour changes. People with Fronto-temporal dementia may: * Lack insight, and lose the ability to empathise with others. This can make them appear selfish and unfeeling * Become extrovert when they were previously introverted, or withdrawn when they were previously outgoing * Behave inappropriately for example: making tactless comments, joking at the wrong moments or being rude * Lose their inhibitions for example: exhibiting sexual behaviour in public * Become aggressive * Be easily distracted * Develop routines for example: compulsive rituals| Q8. Outline five factors that could increase the risk of developing one of the four different types of dementia 1. Age is the most significant known risk factor for dementia. the chances of developing dementia increase with age, however, dementia is not a normal part of the ageing process. 2. Gender can play a role as women have a slightly increased risk of developing Alzheimers disease. Vascular dementia on the other hand is more common in men. 3. Genetics. People with a family history of dementia are at greater risk of developing it. 4. Medical history. Specific medical conditions can increase a persons chances of developing dementia. These include conditions such as Multiple Sclerosis, Huntingtons Disease, Downs Syndrome, and HIV. Conditions that affect the heart, arteries or blood circulation can particularly increase the risk of a person developing vascular dementia. People who suffer severe or repeated trauma to the head are at a increased risk of developing dementia. 5. Environment and Lifestyle. A persons lifestyle choices can affect their chances of developing dementia. This includes a unhealthy diet, high in saturated fats, smoking, excessive alcohol, lack of physical activity or exposure to high amounts of aluminium. | Q9. Identify the prevalence rates for five types of dementia. There are currently 800,000 people with dementia in the UKThis equates to:Alzheimers disease = 62% 496,000Vascular dementia = 17% 136,000Mixed dementia = 10% 80,000Dementia with Lewy Bodies 4% 32,000Fronto-temporal dementia = 2% 16,000| Q10. Describe how the following factors can affect an individuals experience of dementia a) AgeBeing diagnosed with dementia at any age can be devastating, but particularly for people that are diagnosed at a younger age. Although the symptoms of dementia are similar whatever a persons age, younger people with dementia may have different needs for example: * Dependent children * Be in work at the time of diagnosis * Have financial commitments, such as a mortgage * Find it more difficult to rationalise losing skills at a young age * Find it more difficult to access information and supportb) Type of dementiaAlzheimers is a gradually progressive form of dementia. Over time the person may lose more of their everyday skills and abilities and may eventually be unable to perform the simplest of everyday tasks without encouragement, support and supervision. Vascular dementia tends to affect only specific areas of the brain. his means the individual may be able to retain more of their abilities and memory loss may not appear until later in the progression of the disease. This means that the individual may be more aware of their deteriorating health, and may therefore be at risk of depression. People with Front o-temporal lobe dementia tend to be less forgetful than people who have Alzheimers disease. Their memory tends to remain intact but their personality and behaviour noticeably changes. Dementia with Lewy Bodies interrupts the brains normal functioning and affects the persons memory, concentration and speech skills. It has similar symptoms to Parkinsons disease such as tremors, slowness of movement and speech difficulties. | Q11. What effect can negative attitudes have on a person with dementia? Negative attitudes can only serve to further disable people by:Forcing compliancePatronising themStigmatisationNot acknowledging their experiences or feelingsExclusionDenying choiceFailing to promote independenceHumiliating them and failing to promote their self-esteem| Q12. What effect can positive attitudes have on a person with dementia? Positive attitudes are empowering, enabling and can help people with dementia feel good about themselves through feeling valued and respected and being given consideration to their perspective, feelings, emotions and choices. | Unit 2. Q1. Describe what is meant by a person centred approach to dementia care. Person-centred care places the person, and not their dementia, at the centre of their care. The needs and emotions of each individual are the focal point around which everything else is geared. Person-centred care is based on the principles of holistic care. This means that it considers the whole person, meeting the persons whole needs, and not just their physical needs. These needs include love, comfort, identity, occupation, inclusion and attachment. We all share these needs but people with dementia require greater support from others in order to meet them. | Q2. Outline the benefits of working in a person-centred way for the individual, staff and the organisation. Individual * Promotes autonomy * Promotes choice * Builds a relationship which is based on trust and respect * Provides a sense of hope * Acknowledges recognition of the individual * Enables remaining abilities to be used * Gives the individual a sense of purpose * Empowers the individual * Improved sense of well-being * Promotes a positive healthcare experience * Reduces levels of anxietyStaff * Staff members are more comfortable caring for people they know * They form a strong partnership with individuals and their families * They know a persons preferences, can anticipate a persons needs and can adapt care accordingly * Staff are highly valued in person-centred care organisations * They work more efficiently in person-centred care environments and can devote time where it is most needed. Organisation * The organisation is likely to have better quality outcomes due to the ability of staff to identify and respond appropriately to changes in service users condition * The organisation is likely to gain referrals from people who have a good experience and recommend the care setting to others as a place of care * The organisation is likely to have better staff retention due to a strong relationship between staff and service users. | Q3. Describe the role that carers can have in the care and support of people who have dementia A carers role includes helping the person with some or all of the activities of daily living, from intimate personal care to housework; supporting the person in meaningful occupation; providing constant reassurance where the person fears being alone; helping with, or managing, financial and legal matters; providing emotional, and many other, forms of support. Caring and supporting for someone with dementia involves dealing with a lot of change and can be stressful. It can take time to adapt as carers face changes around roles, work, finances and lifestyle. | Q4. Explain the benefits of developing a personal relationship with carers. Developing working relationships with carers has many benefits, including: * Increased cooperation * Mutual respect * Coordinated services * Trust * Improved communication * Willingness to exchange and share information relating to the individual * Consistent approach to care * Reduced likelihood of stress * And improvements in sense of well-being| Q5. Describe the roles of ten types of health and social care professionals who may be involved in the support of people with dementia 1. Neurologists are specialist doctors, who specialise in nervous system disorders, including conditions of the brain. 2. Geriatricians are doctors who specialise in the care of older people3. Clinical psychologists are specialists in the behavioural and mental functions of the brain4. Nurses work with people who have dementia and those who care for them in a variety of roles5. Physiotherapists can advise on exercise for people at all stages of dementia. They can also advise carers on safe ways of helping someone to move. 6. Speech and language therapists can advise someone with dementia, and their carer, on ways of communicating more effectively and on relieving any swallowing difficulties. 7. Domiciliary carers, also known as home carers, provide care in the individuals own home. it involves help with personal care and household tasks for the frail or those with long term care needs. Domiciliary care makes it possible for service users to remain in their own home, rather than use residential or nursing care homes, enabling them to maintain comfort and personal independence within their local community. 8. Day care provides care for a person during the day. it is provided away from the persons home and transport is usually arranged as part of the service. Day care offers benefits, both to the person that receives it, and to any carers who look after them. 9. District or community nurses are members of the primary care team. They have extra training and provide advice and care for people at home and carry out various tests and assessments. 10. Independent Advocates provide important support to individuals who may need or want help in speaking up, getting involved in their own care or accessing services. | Q6. Give three examples to explain when it might be necessary to refer to others when supporting individuals with dementia 1. Being unable to meet the needs of the person with dementia2. The individuals condition deteriorates3. The carers physical and mental health is at risk. | Q7. Explain how you could access additional support from other agencies when supporting individuals who have dementia. Information on what is available locally can usually be obtained from the individuals G. P. or their local authority Social Services department. Local authority Social Services departments are the main providers of care and support services. If a person with dementia or there carer is in need of support they should contact the local social services department to explain. The department will then carry out an assessment of the persons needs and identify what services should be appropriate to meet those needs. this is known as a community care assessment.

Music Publishing Essays - Copyright Collection Societies

The music publishing industry at a glance would seem to be those who print sheet music, method books, lead sheets, and all of the texts or notated music that musicians (and those aspiring to be musicians) use. Years ago, this was what most music publishers did, but as the industry has evolved the process that become much more complex. Music is not just ink and paper, intellectual material and property to the individual who writes it. Therefore the song does not become ?a song? when it is written down. This is not an easy concept to grasp because the song by itself has no physical makeup. A song could exist once it is played for the first time, and songs can even exist inside the mind of a songwriter. This concept is why the publishing business can be so complex; we are dealing with intellectual property. The heart of the music publishing business lies in the rights to the original music. After the music is successful enough to financially support itself the music is printed in mass quantities in a variety of ways. This could be everything from guitar tabs to choral arrangements for a junior high choir. The publisher?s main source of income is through record royalties, performance royalties received from companies like the American Society of Composers, Authors and Publishers (ASCAP), Broadcast Music Incorporated (BMI), and the Society of European Stage Authors and Composers (SESAC) for performances o...

Chosen Description Essays - The Chosen, The Promise,

Chosen Description The action of The Chosen unfolds in the immigrant community of Williamsburg, Brooklyn, against the backdrop of World War II. It is seen through the eyes of Reuven Malter, a boy who would appear to have much in common with Danny, for they are both brilliant, Jewish, closely tied to their fathers, and near-neighbors who live only five blocks apart. Still, they attend separate yeshivas and inhabit very different worlds. A baseball league is begun. When Danny Saunders' school plays Reuven Malter's, the Hasids are determined to show the apikorsim a thing or two and the competition is fierce. Danny's murderous hitting is remarkable, but when Reuven comes to pitch he does not back away. A hard ball shatters his glasses and smashes into his eye, sending him to the hospital for a week. At his father's insistence, Reuven permits the repentant Danny to visit him, and they become friends. Danny dazzles Reuven with demonstrations of his photographic mind, with the quantity of scholarly work he bears each day, and with the intellectual prowess of his English and Hebrew studies?qualities greatly revered in traditional Jewish culture. Danny's revelations startle Reuven; he confesses he would rather be a psychologist than accept his inherited role as spiritual leader of his father's sect. Reuven's confessions surprise Danny; he reveals his desire to become a rabbi, though his scholar-father would prefer him to follow his talent and become a mathematician. Danny cannot understand how anyone would choose the very position he secretly wishes to reject. At a time when conflicts are churning within him, Danny finds Reuven as an empathetic listener who is highly intelligent yet safe?not a Hasid, but a Jew who follows orthodox religious traditions without rejecting the secular possibilities in the world around them. As the boys become friends, Reuven begins to learn about Hasidism. He learns that there are tzaddiks who were believed to be superhuman links between the people and God. In some sects it was believed that a leader should take upon himself the sufferings of the Jewish people. Such a leader is Reb Saunders. His ways and his teachings are the ways of seventeenth century Hasids and it is this role that Danny is expected to fill when he becomes the tzaddik. In the long initial visits that Reuven pays to Reb Saunder's congregation to be approved as fit company for Danny, Reuven observes the way Hasidic philosophy permeates his friend's life. Weeks before the accident which brings the two boys together, Mr. Malter meets Danny in the public library and begins to guide him in his search for knowledge of the world through the "forbidden books" prescribed by his father. Mr. Malter tells Reuven of Danny's brilliant mind, his insatiable appetite for learning, and the amazing speed with which he digests information. When the Germans surrender and the existence of the concentration camps becomes known for the first time, the two men's reactions are characteristic. For Mr. Malter, overwhelming grief is followed by a determination to counter the senseless suffering of the millions who died with something meaningful: the creation of the state of Israel. While Reb Saunders suffers, Danny struggles to educate himself in the ideas of Freud and in the problems of contemporary Judaism. He combines the load of schoolwork and the study of Talmud which forms the basis of his relation to his father, with his own attempts to educate himself in his quest for identity. Reuven, too, is seen to spend many hours of his day in study. The novel begins with Danny and Reuven as high school boys and concludes with their graduation from college. Danny has decided to get out of the life that imprisons him; he will take off the clothing and shun the trappings of the Hasid, go on to graduate school, and become a psychologist. When he has resolved to do this, Mr. Malter tells him he must prepare what he will say to his father. An arranged marriage will have to be broken, the inheritance of spiritual leadership will go to Levi, the tradition of six generations will have been broken, and Reb Saunders will have lost to the world he hates and fears the son he most treasures. Before Danny can confront his father, however, his father confronts him. Using Reuven as a foil through whom to speak to his son, Reb Saunders reveals that he knows his son will not become a rabbi. And so Reb Saunders reveals his plan was not to train Danny to take his inherited position, but

A Summary of Margaret Atwoods The Edible Woman

A Summary of Margaret Atwoods The Edible Woman The Edible Woman is the first novel by Margaret Atwood, published in 1969. It tells the story of a young woman who struggles with society, her fiancà ©, and food. It is often discussed as an early work of feminism. The protagonist of The Edible Woman is Marian, a young woman with a job in consumer marketing. After she gets engaged, she becomes unable to eat. The book explores Marian’s questions of self-identity and her relationships with others, including her fiancà ©, her friends, and a man whom she meets through her work. Among the characters is Marian’s roommate, who wants to get pregnant but surprisingly does not want to get married. Margaret Atwood’s layered, somewhat fanciful style in The Edible Woman explores themes of sexual identity and consumerism. The novel’s ideas about consumption work on a symbolic level. Is Marian unable to consume food because she is being consumed by her relationship? Additionally, The Edible Woman examines a woman’s inability to eat side by side with the unhappiness in her relationship, although it was published at a time when the psychology of eating disorders was not commonly discussed. Margaret Atwood has written dozens of books, including The Handmaid’s Tale and The Blind Assassin, which won the Booker Prize. She creates strong protagonists and is known for exploring feminist issues and other questions of contemporary society in unique ways. Margaret Atwood is one of the most prominent Canadian writers and a major figure in contemporary literature. Main Characters Clara Bates: She is a friend of Marian McAlpin. Quite pregnant with her third child as the book begins, she dropped out of college for her first pregnancy. She represents traditional motherhood and sacrifices for ones children.  Marian finds Clara rather boring and believes she needs rescuing. Joe Bates: Claras husband, a college instructor, who does quite a bit of the work at home. He stands for marriage as a way to protect women. Mrs. Bogue: Marians department head and a prototypical professional woman. Duncan: Marians love interest, very different than Peter, Marians  fiancà ©. He is not particularly attractive, not ambitious, and he pushes Marian to be real. Marian McAlpin: The protagonist, learning to cope with life and people. Millie, Lucy, and Emmy, the Office Virgins: they symbolize what is artificial in womens stereotypical roles of the 1960s Len (Leonard) Shank: A friend of Marian and Clara, a lecherous skirt-chaser according to Marian. Ainsley is trying to trick him into fathering her child, but he is the opposite of the married father, Joe Bates. Fish (Fischer) Smythe: Duncans roommate, who plays a special role near the end in Ainsleys life. Ainsley Tewce: Marians roommate, the ultra-progressive, aggressive opposite of Clara and, perhaps, also Marians opposite. She is anti-marriage at first, then switches two different kinds of moral earnestness. Trevor: Duncans roommate. Trigger: A late-marrying friend of Peters. Peter Wollander: Marians  fiancà ©, a good catch who proposes to Marian because it is a sensible thing to do. He wants to mold Marian into his idea of the perfect woman. Woman Down Below: The landlady (and her child) who represents a kind of strict moral code. Summary Marians relationships are introduced and she introduces people to each other.  Peter proposes and Marian accepts, giving over her responsibility to him, though she seems aware that is not her true self. Part 1 is told in Marians voice. Now with an impersonal narrator of the story, people shift. Marian becomes fascinated with Duncan and begins to have trouble eating food.  She also imagines her body parts are disappearing. She bakes a cake-woman for Peter, who refuses to take part in it. Ainsley teachers her how to put on a false smile and a fancy red dress. Marian shifts again, finding herself rooted again in reality and she watches Duncan eat the cake.

Isoelectronic Definition - Chemistry Glossary

Isoelectronic Definition - Chemistry Glossary Isoelectronic refers to two atoms, ions or molecules that have the same electronic structure and the same number of valence electrons. The term means equal electric or equal charge. Isoelectronic chemical species typically display similar chemical properties. Atoms or ions with the same electronic configurations are said to be isoelectronic to each other or to have the same isoelectronicity. Related Terms: Isoelectronicity, Valence-Isoelectronic Isoelectronic Examples The K ion is isoelectronic with the Ca2 ion. The carbon monoxide molecule (CO) is isoelectronic to nitrogen gas (N2) and NO. CH2CO is isoelectronic to CH2NN. CH3COCH3 and CH3NNCH3 are not isoelectronic. They have the same number of electrons, but different electron structures. The amino acids cysteine, serine, tellurocysteine, and selenocysteine are isoelectronic, at least with respect to valence electrons. More Examples of Isoelectronic Ions and Elements Isoelectronic Ions/Elements Electron Configuration He, Li+ 1s2 He, Be2+ 1s2 Ne, F- 1s2 2s2 2p6 Na+, Mg2+ 1s2 2s2 2p6 K, Ca2+ [Ne]4s1 Ar, S2- 1s2 2s2 2p6 3s2 3p6 S2-, P3- 1s2 2s2 2p6 3s2 3p6 Uses of Isoelectronicity Isoelectronicity may be used to predict the properties and reactions of a species. It is used to identify hydrogen-like atoms, which have one valence electron and are thus isoelectronic to hydrogen. The concept may be applied to predict or identify unknown or rare compounds based on their electronic resemblance to known species.

10 Potassium Facts (K or Atomic Number 19)

10 Potassium Facts (K or Atomic Number 19) Potassium is a light metallic element that forms many important compounds and is essential for human nutrition. Here are 10 fun and interesting potassium facts. You can get more details about potassium on the potassium facts page. Fast Facts: Potassium Element Name: PotassiumElement Symbol: KAtomic Number: 19Atomic Weight: 39.0983Classification: Alkali MetalAppearance: Potassium is a solid, silvery-gray metal at room temperature.Electron Configuration:  [Ar] 4s1 Potassium is element number 19. This means the atomic number of potassium is 19 and each potassium atom has 19 protons.Potassium is one of the alkali metals, which means it is a highly reactive metal with a valence of 1.Because of its high reactivity, potassium is not found free in nature. It is formed by supernovas via the R-process and occurs on Earth dissolved in seawater and in ionic salts.Pure potassium is a lightweight silvery metal that is soft enough to cut with a knife.  Although the metal appears silver when its fresh, it tarnishes so quickly that it normally appears dull gray.Pure potassium usually is stored under oil or kerosene because it oxidizes so readily in air and reacts in water to evolve hydrogen, which may be ignited from the heat of the reaction.The potassium ion is important for all living cells. Animals use sodium ions and potassium ions to generate electric potentials. This is vital for many cellular processes and is the basis for the conduction of nerve im pulses and stabilization of blood pressure. When not enough potassium is available in the body, a potentially fatal condition called hypokalemia can occur. Symptoms of hypokalemia include muscle cramps and irregular heartbeat. An overabundance of potassium causes hypercalemia, which produces similar symptoms.  Plants require potassium for many processes, so this element is a nutrient that is readily depleted by crops and must be replenished by fertilizers. Potassium was first purified in 1807 by Cornish chemist Humphry Davy (1778–1829) from caustic potash (KOH) via electrolysis. Potassium was the first metal to be isolated using electrolysis.Potassium compounds emit a lilac or violet flame color when burned.  It burns in water, just like sodium. The difference is that sodium burns with a yellow flame and is more likely to shatter and explode!  When potassium burns in water, the reaction releases hydrogen gas. The heat of the reaction can ignite the hydrogen.Potassium is used as a heat transfer medium. Its salts are used as a fertilizer, oxidizer, colorant, to form strong bases, as a salt substitute, and for many other applications.  Potassium cobalt nitrite is a yellow pigment known as Cobalt Yellow or Aureolin.The name for potassium comes from the English word for potash. The symbol for potassium is K, which is derived from the Latin kalium and Arabic qali for alkali. Potash and alkali are two of the potassium compounds k nown to man since ancient times. More Potassium Facts Potassium is the 7th most abundant element in the Earths crust, accounting for about 2.5% of its mass.Element number 19 is the 8th most abundant element in the human body, accounting for between 0.20% and 0.35% of body mass.Potassium is the second lightest (least dense) metal after lithium.Three isotopes of potassium occur naturally on Earth, although at least 29 isotopes have been identified. The most abundant isotope is K-39, which accounts for 93.3% of the element.The atomic weight of potassium is 39.0983.Potassium metal has a density of 0.89 grams per cubic centimeter.The melting point of potassium is  63.4  oC or  336.5 K and its boiling point is  765.6  oC or  1038.7 K. This means potassium is a solid at room temperature.Humans can taste potassium in aqueous solution. Dilute potassium solutions taste. Increasing the concentration leads to a bitter or alkaline flavor. Concentrated solutions taste salty.One lesser-known use of potassium is as a portable oxygen source. Potassium superoxide (KO2), is an orange solid used to release oxygen and absorb carbon dioxide in respiration system for submarines, spacecraft, and mines. Sources Haynes, William M., ed. (2011). CRC Handbook of Chemistry and Physics (92nd ed.). Boca Raton, FL: CRC Press.Marx, Robert F. (1990). The history of underwater exploration. Courier Dover Publications. p. 93.Shallenberger, R. S. (1993). Taste chemistry. Springer.

Seminar in criminology -Discussion 11 Essay Example | Topics and Well Written Essays - 250 words

Seminar in criminology -Discussion 11 - Essay Example For example, one of the oldest inmates, who is 53 years, Jack Hill says that prisons are likely to make an inmate breakdown psychologically (HD Documentary, 2014). Another 30 year old inmate by the name Armando Doctor, seems to have more psychological pains than the other inmates (HD Documentary, 2014). For example, he says that he was aggravated and angry and that is why he was cutting himself several times. In Sykes study, he revealed that the attacks directed on an inmate’s sense of individual worth were similar to issues of incarceration. Though Sykes (2014) study was carried out many decades ago when life in prison was so much more brutal and degrading to the inmates, the prisons in this century in the U.S are more improved. Nonetheless, the deprivation of liberty, heterosexual relations, goods and services, security and autonomy as studied by Sykes (2014) are still present as noted in the documentary. A clear illustration of such deprivations which are discussed by Sykes (2014) is evident in the documentary, where the prison staff indicates that they do the best to ensure that no inmate has sharp objects or weapons in their possession, as it could result to an attack on enemy inmates or the prison staff. Hence, it is clear that even though prisons were intended to protect the society from violent people, prisons themselves can also be a place of death for the inmates themsel ves. Sykes, G. (2014). Inmate subcultures. In J. Wooldredge & A. Thistlethwaite (Eds.), Forty Studies that Changed Criminal Justice: Explorations into the History of Criminal Justice Research. Boston, MA: Little, Brown &

Ethical and Legal Issues Assignment Example | Topics and Well Written Essays - 500 words

Ethical and Legal Issues - Assignment Example It is also extremely costly for the employers (Mujtaba, 2003). It is ethically sound to monitor employee’s computer activity. Most of the research done has devoted most of its time in making technological advancements, which create an efficient workplace. These advancements have revolutionized the manner in which work is carried out and the way in which employees can enhance their productivity while at work. However, these advancements have opened new opportunities and avenues for employees to misbehave. The emerging technologies have resulted in the loss of privacy. Technology has made it possible for massive volumes of data to be accessed by businesses and their employees. Employers are concerned with the misuse of information by all stakeholders of the business. Therefore, there is a need for the business to incorporate ethics training and polices in areas where information technology is present (Mujtaba, 2003). Like the workplace telephones, workplace computers and connections to internet and email systems belong to the employer and not the employee. The company has the power to set standards for the use of the equipment in the company. This is because there is some harm that can occur if there are no clear set guidelines on how the equipment should be used. An employee can misuse the company computer systems (inadvertent or advertent). For instance, companies in a quiet period before the issuance of stock are not permitted to communicate certain forms of information. When an employee sends an email, he or she can easily infringe this prohibition and therefore, instigating a company violation of Securities and Exchange Commission rules. This is just one of the harm that can lead to serious problems for the company (Gilbert, 2012). For the jewelry company, human resource policies be formulated. This is because the policies are continuing guidelines on the approach in which the organization

Waste management systens Essay Example | Topics and Well Written Essays - 2000 words

Waste management systens - Essay Example The approaches may also be different for urban and rural populations as well as industrial and residential parts of a community. The local governments mainly handle waste management in urban and rural areas; on the other hand, industries usually manage their own waste in the event that it is hazardous (Dhamija, 2006, p. 19). The transition to a sustainable system of waste management requires that leverage points are identified and applied in order to bring about changes. Towards the end of the twentieth century, there has been a significant increase in the scope of democracy at the local level in the nations as a result of the devolution of administrations, economies and politics to the local governments. Local governments are usually second or third realms of government and are usually used to create closer connection between the government and the citizens in the locality. While providing services, they should also be political institutions that propagate the voices and choices of the local people. In general, it is the responsibility of the local government to collect and dispose waste making it the legal owner of the collected waste. Therefore, local governments are supposed to develop measures that will ensure that the type of waste management they are associated with is sustainable (Hawkins and Shaw, 2004, p. 79). Sharing of similar experiences and perspectives as well as physical nearness to other people is the main aspect that defines a community. The word community has developed to be identified with terms such as towns, neighbourhoods and villages regardless of the fact that communities can exist in other form of relationships like social, professional or spiritual. The word community is often used too casually as the people may not have the best opinions throughout. This is because people living on the same community may have differing hopes, convictions and identities. This implies that there may be a distribution of

Experimental Designs I Statistics Project Example | Topics and Well Written Essays - 750 words

Experimental Designs I - Statistics Project Example 4. It sets the rate of alpha error to the experiment error rate, which is usually 0.05. This is divided by comparisons in totality to type 1 error control if there is a consideration of multiple comparisons. In case, the bonferroni test is applied, there will be a print out of multiple comparison tables by SPSS providing mean differences in dependent variables among groups. The importance of these differences is also given showing 0.05 to be the differences significant level. 6. Post hoc comparisons are performed when a researcher is finding out differences, which is not limited to an individual’s theory (Gonzalez, 2008). Many tests that are carried out under post hoc apply the q statistics. If group means comparisons are chosen because of their large size, there is a variability increase expected. This must be compensated by the researcher through application of more tests, or else there will be occurrences of type 1 errors. 8. Repeated measures ANOVA is more powerful because every factor controls itself. In these designs, differences in individual subjects do not interfere with treatment group differences (Kulinskaya & Dollinger, 2007). SS stands for variation; df means the degree of freedom; MS is the variance that is arrived at by SS/df, and F is the ratio test got by dividing between MS by within MS. In the table above, the MS of within-group is less than between groups which shows that the grouping has no effect. The grouping has been done in three categories, that is, df within groups being (3-1) =2. There are 4 people in every group, therefore, df within groups is the group number multiplied by one less the number of each group: 3*2= 6. These are denominator’s and numerator’s df. From the F table with 0.0 5significance level, 5.14 is the critical value. As the F value that has been computed is less, it can be concluded that grouping variables have no effect on dependent variable. SS stands

Paper #6 Essay Example | Topics and Well Written Essays - 500 words

Paper #6 - Essay Example The end of the Cold War, the changing nature of conflicts since the early 1990s had increased the level of debate over the direction of United States foreign policy. As a consequence of 9 /11 the foreign policy of the United States changed markedly, with the invasion of Afghanistan to remove the Taliban regime and close the Al – Qaeda bases situated there. The Bush administration had previously being criticised for having isolationist tendencies yet in the immediate aftermath of 9 /11 sought greater levels of international co- operation in its self-proclaimed war on terror. The invasion of Afghanistan seemed to have successfully removed the Taliban regime and weaken Al – Qaeda. United States foreign policy has often attempted to gain influence with other countries by establishing strong economic links with them. There have been various reasons for doing so. The United States needs strong economic links as trade is vital for wealth creation both domestic and for foreign trading partners. The strategy of gaining influence through trading with foreign countries was a consequence of the Inter – war period in which American isolationism failed to prevent the Second World War. After the Second World War the onset of the Cold War added urgency to such links as a means of preventing the spread of Communism to Western Europe, South East Asia, Japan, and the Middle East. The United States already a strong economic relationship with Latin America. The economic links with the Middle East and to Western Europe were considered to be highly important due to the need for oil supplies and proximity to the Soviet bloc respectively. The Marshall Plan was developed to shore up the shattered Western European economies after the Second World War, and greatly contributed to Post-war reconstruction, most notably the West German economic miracle. Similar economic aid was given to Japan, which assisted its economic

Quitting Cigarettes Essay Example for Free

Quitting Cigarettes Essay Are you a smoker? Do you know anyone who smokes and struggles with quitting smoking? I am credible to explain the process of quitting the bad habit of smoking because I myself was a smoker for five years and quit â€Å"cold turkey.† The first thing you must acknowledge when deciding to quit smoking is to quit for your own good and not for your girlfriend or your parents. The second step would be to rethink the advantages and disadvantages of smoking. At last, the final step to quitting smoking is to stay strong and consistent to your decision. The basic step of quitting smoking is recognizing the fact that you want to quit. You should never force yourself to do something you don’t want to or not ready for. If the reason you you’re trying to quit is because your girlfriend is asking you too, then it will not last very long until she gets you ticked off and you’ll start smoking again. Same concept with anyone else such as your parents or even your friends, the moment someone gets on your bad side you’ll be doing the same thing you were. I know, because I have experienced trying to quit for the satisfaction of my ex-girlfriend and it didn’t work, the moment we broke up I began smoking again. So it is extremely important that you quit for your own self and not one else’s. The next important step is to think about the advantages of smoking. You get to relax for a few minutes, take a few drags, get a slight head change for a moment and take some stress off your mind. Now think of the disadvantages of smoking cigarettes. Your body health is endangered with chances of different kinds of cancers and diseases. Your immune system is lowered and you risk of getting sick more often. You spend a huge amount of money on packs of cigarettes a month, which you could use to pay some bills or get something nice to eat. The money you will later be spending in life on health bills, for doctor visits for your bad health conditions cigarettes put you through. You’re always easily tempered because of lack of nicotine in your body, causing stress on your mind and body. If you think about comparing the advantages and disadvantages of smoking it will be easier for you to quit. The final step of quitting smoking isn’t so easy if you have been smoking for a long period of time. Remember last time you tried quitting smoking what made you to start again? Was it the alcohol you consumed that made you crave a cigarette so much or did someone get you upset? The fact is you must learn to control your actions and to be able to say â€Å"no† to the things you know you shouldn’t do. If you stay consistent with telling yourself you don’t want or need the harmful cancer stick, eventually will get easier. The more days you stay strong to resist the craving, the easier it gets further into the future. Also replacing your bad habits with better ones is also a great way to stay away from the harmful ones. Quitting smoking seams like an easy process to those whom never have been hooked on smoking. When I was younger I didn’t understand what addiction of smoking was until I tried quitting many times. It took me many tries until I figured out the process to quit smoking. The first step is to quit for you and not for anyone else. The second step is to compare the advantages to the disadvantages of smoking and keep in mind that there are so many more disadvantages to  smoking then the advantages. The last step is to stay consistent with your good choice decision and stay away from the bad habit. Good luck to you!

Caribou coffee company inc.

Caribou coffee company inc. Introduction This assignment presents an analysis on Caribou Coffee Company Inc. (Case study 28 Dess, Lumpkin and Eisner, 2008.) An overview of the industry, in which the company operates, is provided, with an analysis of the company itself. From the outset, an overview of Caribou Coffee Company Inc. is presented; a business segment analysis, and identification of the companys major competitors. The assignment comments on the Companys financial outlook, to year ending September 2009. Whilst some discussion is made in text, for the purposes of the word limit of this assignment, this analysis will appear in the appendices. The assignment concludes with recommendations as to the future direction of Caribou Coffee Company Inc. The work is sourced from existing literature and referenced throughout. Company Overview Caribou Coffee Company Inc., (Caribou) is a specialty retailer of coffees, teas, bakery goods, and related merchandise. As of September, 2009, Caribou Coffee had 525 coffeehouses, which includes 112 franchised and licensed locations, predominantly in the US as well as international expansion to Asia, the Middle East and the United Arab Emirates (UAE.) Caribou targets its customers by offering gourmet coffee and espresso based beverages in addition to specialty teas, baked goods, whole bean coffee, branded merchandise and related products. Furthermore, it sells whole bean and ground coffee to grocery stores, mass merchandisers, office coffee providers, airlines, hotels, sports and entertainment venues, university campuses and online customers. Caribou focuses on creating a unique experience for customers through a combination of high-quality products, a comfortable and welcoming coffeehouse environment, in ski-lodge style, and a unique style of customer service (Caribou Coffee Compan y, Inc., 2009.) The company presents its mission statement as follows: â€Å"Our mission at Caribou Coffee is to provide a total experience that makes the day better.† (Caribou Coffee Company, Inc., 2009) Market competition includes Starbucks, local and regional coffeehouses, restaurants, coffee shops and to some extent, Dunkin Donuts and McDonalds (See also: Dess, Lumpkin and Eisner, 2008.) The Company is a majority-owned subsidiary of Caribou Holding Company Limited and trades on the NASDAQ under the ticker (CBOU) (NASDQ, 2009) (Web-link provided.) Industry Definition Caribou operates in the fast food industry; the fast food market can be defined as the sale of food and drinks for immediate consumption either on the premises or in designated food areas which may be shared with other foodservice operators, or for consumption elsewhere; this definition excludes sales through vending machines and is restricted to sales in specific foodservice channels (Data Monitor, 2008) (Web-link provided.) All market values are given in operator buying prices that is the amount spent by foodservice operators on the food and drink that they serve and not the amount the consumers spend on food and drinks. The difference is the increase various companies add to cover their costs and generate a profit. Consequently, this values the market in terms of the amount of money for which food and drink manufacturers are competing. In terms of market segmentation, Caribou belongs to one of four: Quick service restaurants, take-away, mobile and street vendors, and leisure locations. However, in terms of the coffee industry, this comprises two business segments whole bean coffee and coffee beverages sales (see also: Dess et al, 2008.) Caribou has three reportable operating segments these being: retail, commercial and franchise. Arcapita Bank (Arcapita) based in Bahrain, has been the majority shareholder of the company, since 2000, with 60.6% holdings (NASDAQ, 2009) (Web-link provided.) For Caribou, however, the competitive market, along with a potential class-action lawsuit involving store managers, has caused some serious issues, including increasingly high net losses and decreasing stock price over the past few years (Caribou Coffee Company Inc., 2009.) By providing â€Å"an experience that will make the day better,† Caribou Coffee has created competitive advantage in their store operations, but the question remains whether they can maintain this and use it to sustain their growth strategy. Creating strong human capital is the foundation for the companys differentiation strategy (see also: Dess, Lumpkin and Eisner, 2008; Shultz, 1961.) One of the issues that will be analysed in this case is whether or not Caribous attempts in developing human capital, will enable them to achieve Case Study: Caribou Coffee Company, Inc A Strategic Analysis a sustainable competitive advantage given the competition and threats they are facing. In order for Caribou to maintain its competitive advantage it must continue to create differentiation in its coffeehouses through their human capital. The company has developed strong capabilities in recruiting, developing, and retaining their employees (Caribou Coffee Company Inc., 2009) but this can be easily copied by competitors however, this is not enough to sustain their advantages. To continue to expand they must maintain their strong focus on human capital, in addition to developing their other strengths to create a bundle of resources as the basis of differentiation. Brief Profile of the Industry The global fast food market has exhibited strong growth over the past five years; however, it is predicted to decline in the years leading up to 2015 (Dess et al, 2008.) The market generated total revenues of $154.7 billion in 2008 which represented a Compound Annual Growth Rate (CAGR) of 6.6% for the period 2004-2008. By comparison, the European and Asia-Pacific markets grew with CAGRs of 4.4% and 10.3% respectively over the same period and reached values of $26.5 billion and $47.1 billion in 2008 (Data Monitor, 2008.) The number of transactions increased with a CAGR of 2.2%, during the period 2004-2008, to attain a total of 85.8 billion, in 2008. The number of transactions is predicted to rise to 97.0 billion transactions by the end of 2013 thus, representing a CAGR of 2% for the period 2008-2013 (Data Monitor, 2008.) External Analysis PESTEL Political Caribou, like the rest of the food industry is directly concerned with public health and, as such government legislation is in place. Caribou, like all fast food manufacturers must strictly adhere to the regulations of the market in which it supplies its products. For example, frozen food must not be kept above -15C for longer than two hours over a 24 hour period. Furthermore, heating and cooling commercial buildings requires roughly six times more electricity. Since the government in several countries regulates electricity, then Caribou is highly vulnerable to government legislation. Economic A number of positive and negative factors can affect Caribous market growth, as well as the industry. For example, the increases in the price of coffee beans, milk as well as the worldwide economic recession and decreased globalisation of the economy and culture. The latter is evident by the introduction of products from Asia, Latin America and Eastern Europe. Furthermore, demographic changes have increased the demand for, and consumption of fast foods and, for Caribou, this has impacted on their product performance, business profitability, production costs and firms overheads. In 2007-2008 Caribou reported that their production costs significantly increased as a result of higher wage demands due to global economic difficulties. In addition to being the majority shareholder, Arcapita also has two seats on the Board of Directors but its controlling interest could represent an overhang on the stock. Arcapita requires Caribou to operate in accordance with Islamic principles which may limit financial flexibility and impact the perception of the brand. Social Over the past 10-15 years, women have become more financially independent and entered the workforce, and the number of single households and single parents has increased, which has further increased the average disposable income. All of these factors favour fast foods. Specialty coffee is a strong and growing industry in the US. Specialty coffee consumption increased by more than 48% from 2001 to 2006 and the market is estimated to be over $11 billion annually (Dess et al, 2008.) The number of coffeehouses grew from only 500 units in 1991 to 24,000 units in 2006, but the industry remains highly fragmented (with the exception of market leader Starbucks) (Dess et al, 2008.) The reason for such growth is the consumer trend to specialty and traditional products such as micro brewed beer, single malt liquor, and organic foods. Coffee is seen as a new quality beverage, there is an expanding menu, and coffeehouses have become the â€Å"third place† for social consumption. However, the demand for coffee could fall as a result of changes in consumer preferences or concerns about caffeine. Technological Caribou has tapped into the market with their dedicated website. The site is interactive in style and content, with imagery or promotions based on business rules or consumer preferences. This provides the site visitor with more relevant information on coffee types or coffeehouses. Caribous marketing team can also update the site to keep the content fresh for site visitors. Caribou can also monitor consumer responses therefore, looking at new initiatives to meet consumer needs. Environmental As demonstrated, Caribou has many outlets throughout the US and its expansion to the Middle East, Asia and UAE. This means that the company could be affected by regional and national weather which may impact upon consumer preferences and needs. In terms of Corporate Social Responsibility and sustainability, Caribou actively supports sustainable coffee production; for every pound of coffee the company purchases, a significant proportion of money is granted to sustain socially responsible initiatives in coffee-producing communities. Legal Caribou is not without exposure to the potential legal institutions of regional states within the US and those governing the countries outside of the US, where the company has its units. In 2008, Caribou faced legal proceedings, which was filed by three of its former employees, regarding overtime payments. The case was financially settled however, this left an element of disdain amongst other employees and, to a certain extent, consumers (Dayton Business Journal, 2008.) (Web-link provided.) Five Forces Analysis (Porter) Rivalry, Threat of Substitutes, Buyer Power, Supplier Power, Barriers to Entry Rivalry among competitors is quite commonplace in the coffee industry consequently, Caribou must maintain its differentiation to maintain their customers loyalty. There is strong competition in the coffeehouse industry, which is characterised by not only from the industry leader, but also from the threat of new entrants and substitutes attracted by such huge growth (see also Porter.) Caribous position is under threat from emerging and current competitors who have a differentiated approach to the provision of coffee. Caribou competes with specialty coffeehouses; including Starbucks, doughnut shops, bakery-cafà ©s, and traditional quick-service restaurants therefore it must maintain a differentiated concept to continue building on its market share. Caribou is under threat from Starbucks because they have increased their long-term store goals from 30,000 to a target of 40,000 (Starbucks, 2009; web-link provided.) As industry leader, Starbucks is committed to maintaining its domination of the industry, which gives them an overwhelming advantage which means that Caribou, and all the others, struggle to become the recognised second-place coffee ho use. In this instance, the buyer power is very high due to the many choices and the switching costs for going from one coffeehouse to another being so low. In order to create a good quality beverage suppliers need to provide quality coffee beans and, since these are an essential commodity, suppliers are unable to place controlling price demands. Caribous position in the coffeehouse industry is encouraging; when one examines the conditions and different forces that are present in the industry, as well as taking into account its incremental expansion over the years, however, strong competition and buyer power limits profit potential. Partial SWOT Analysis Opportunities and Threats Opportunities Caribou recognises the long-term potential to invest in 2,500 locations which the company believes is achievable based upon limited penetration across markets outside of Minnesota. The company has already increased market penetration by company and franchises in the Middle East and Asia. Furthermore, the company intends to build upon and increase its broader licensing strategy including more franchised stores in the US (see also: Dess, Lumpkin and Eisner, 2008.) This should lead to more profitability for Caribou. Threats A too aggressive growth plan requires Caribou to execute an active development schedule whilst managing existing operations across a range of markets. Consistent performance depends upon suitable locations as well as the recruitment and retention of staff. Consumers in the new markets may not embrace Caribous concept to the same extent as in the core markets such as Minnesota. Inflation for key inputs, for example coffee labour, could impact, as the company may not be able to pass through sizeable price increases and the demand for coffee could diminish as a result of consumer preferences or health concerns about core products for example, caffeinated drinks. Internal Analysis Caribou has been able to achieve a competitive advantage by fulfilling customers needs by placing emphasis on its human and social capital; however, the company is at risk of being compromised as a result of recent events. Developing human capital is embedded within Caribous strategic initiatives, to improve operations by improving their selection and training of coffeehouse personnel (Caribou Coffee Company, 2009.) Through the creation of human capital Caribou has been able to create domination between the individual capabilities, skills, knowledge, and experiences of the companys employees. Shultz, (1961) discusses human capital in more detail. At Caribou, the human capital is built through the extensive training procedures that help create customer satisfaction; social capital is created through the network of relationships that the employees have throughout the company (Caribou Coffee Company, 2009.) Three main interdependent activities of creating human capital i.e., attracting, developing, and retaining, are an organisations main focus (Shultz, 1961.) Caribou attracts human capital by implementing very selective hiring practices. The most important part of Caribous human capital is their focus on creating operational excellence through extensive training procedures; the training at Caribou is very important and continuous, as they believe it is the employees who create the great products or customer service that differentiated the company. The training of employees was believed to be central to fulfilling the mission of creating â€Å"an experience that makes the day better† (Caribou Coffee Company Inc., 2009.) The company implemented this into all of their training practices as one of the companys core competencies that would create strong commitment in their employees. All new employees were given instructions to become ‘drink certified, in-store Certified Instr uctor Trainers provided ongoing instruction in presentation and service, and courses were offered through Caribou College to improve career skills (Caribou Coffee Company, 2009.) The company also retained their human capital by implementing rewards that are both tangible and intangible. Shultz (1961) discusses reward mechanisms in more detail. Caribou follows a pay-for-performance philosophy which enables the company to identify and reward team members whom achieve high performance standards. Employees would work harder to make their coffeehouse the best since the bonuses for managers and the coffeehouse was based on sales, profit, and customer service. The company has a belief that excellence is a product of hard work; this sounds good to consumers because they will get the best, but may be a negative for the employees and will make it harder to have employees contributing to human capital. These factors are what created effective human capital for only a certain time, but other issues is not allowing them to sustain that advantage. Caribou has a culture that allowed a place â€Å"Where Entrepreneurial Spirit Roams Free† (see also: Dess et al, 2008.) The company is not overly structured, which is why employees are able to work on a variety of different projects and take on an extensive range of responsibility; moreover, Caribou has a culture which includes a strong belief in promoting from within the company, which creates a future to work toward for employees. The company is more on the personal or relaxed side where they would communicate in person rather than through emails and they would have a dress code that was business casual. These different aspects of company culture, creates social capital that gains employee loyalty for Caribou; it has a strong belief that customer service is led by their employees and that their selective hiring practices, extensive training, and low turnover created superior employees (Caribou Coffee Company, 2009.) Caribou has created differentiation by implementing a strategy dedicated to creating human capital as a way to better meet consumer needs, but in the changing and rapidly growing industry it will be very difficult to create a sustainable competitive advantage. This strategy has been successful in creating competitive advantage at the business level however; it is arguable whether this is a source of sustainable advantage since this advantage is based on resources and capabilities that can be too easily imitated by competitors. Having dedicated employees creates a value for Caribou, which differentiates them from other coffeehouses; the companys culture has created a value that creates a common purpose for the employees and the company, which creates an effective outcome when presenting service or products to consumers. The challenges that Caribou is facing through the stock declines, company losses, or even the manager demands for overtime pay can possibly weaken their human capital as a source of competitive advantage. Also, the effects of the external environment can significantly impact upon the company if they remain on the same path. The changes that Caribou is facing will send them into a decline of their human capital as a source of competitive advantage, if they do not do anything to add to or change their strategy. SWOT Analysis Strengths and Weaknesses Strengths Specialty coffee sales in the US are on the increase; the factors that are driving growth are a greater awareness of the quality differences between specialty brands and commercial grades. Caribou sells it appeal as their coffee houses are an ideal gathering place, especially amongst teenagers and young adults. Caribou recognises there is a high demand for the variety of their beverages and these can be customised to cater for individual consumer preference. Penetration for coffee consumption is low (16% daily consumption by US population) relative to overall coffee consumption (57%); this is indicative of a major opportunity for growth; Caribou is performing well compared to other competitors and is set to take advantage of the booming industry. Caribou has created a distinctive position through providing high quality coffee in comfortable, ski-lodge like atmosphere, which distinguishes itself from the chic, upmarket approach used by its competitors, in the main, Starbucks. This concept is good; as it enables the company to capitalise on favourable trends in the specialty coffee market. The quality of Caribous custom roasted coffee has been the key to its success, with taste tests demonstrating that consumers prefer Caribou coffee by a significant margin over other competitors (Caribou Coffee Company Inc, 2009.) In terms of Caribous financial position, the last quarter to year ending September 2009, demonstrated a fourth consecutive quarter of positive earnings. These results are driven by strong implementation at every level of the Caribou with a fundamental focus on expansion and diversification, which is a key component of Caribous future growth strategy. Caribou focuses on maintaining its position as a branded coffee company and are making the necessary investments to expand the brand. Financially, Caribou is in a good position to secure further expansion in the future. Weaknesses Caribou competes with specialty coffeehouses, with its main competitor being Starbucks. Caribou must maintain a differentiated concept to continue building its share of the market. During the financial year 2003-2008, Caribou announced net operating losses and negative free cash flow (Caribou Coffee Company Inc., 2009.) Hence, the company needs to improve profitability and operating cash flow in order to sustain growth and achieve a health long term financial position. In terms of geographic concentration, Caribou is predisposed to local economic, meteorological factors and political issues. Conclusion and Recommendations With the industry leader creating new goals that target to make them almost a monopoly in the world of coffee, Caribou is in danger of losing its competitive advantage. This source of social and human capital is a key source of Caribous competitive advantage, but even that is in decline. In order to compete in the industry and even possibly surpass the industry leader, Starbucks, Caribou must have a sustainable competitive advantage. After conducting an internal analysis of the firm, it is clear that Caribou needs to maintain or better its human capital; it needs to implement the same practices, but the company must also consider implementing a way to satisfy overtime pay because the fact that managers work overtime shows dedication like an owner, but maintaining that belief is important for the company. Caribou has created a coffeehouse that is seen as an escape for consumers that helps the company maintain its differentiation from other coffeehouses, but the company is in its stag es of decline if no changes are implemented (Caribou Coffee Company, 2009.) Although Caribous focus on human and social capital has created a temporary competitive advantage, in the current competitive environment these are likely to become necessary success factors, not valuable, rare, inimitable, and non-substitutable core competencies. It is more likely that their human and social capital, superior product quality, store design and atmosphere provide a collection of resources that can create sustainable competitive advantage. Porter (1985.) As Caribou continue to shift their strategies to meet politico-economic and socio-cultural demands, like most in this industry sector, the company is not able to predict the economic and social challenges to which consumers and businesses will be exposed. However, the company believes that it is in a very good position to enable it to react and respond to these challenges because of their remarkable customer loyalty, their unique product brand and its attractive price-value position. As it places emphasis on coffee, a nd combination beverages, the company will, undoubtedly, innovate by creating new products and experiences which complement the coffeehouse experience and drive transactions.