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Ticketing offices in airline company on the influx of tourist in Davao City Essay Example for Free

Tagging workplaces in carrier organization on the deluge of visitor in Davao City Essay Tagging Offices is an office of Transportation Co...

Wednesday, November 27, 2019

Bio. Lab. Report Membrane Transport Essay Example

Bio. Lab. Report Membrane Transport Paper The glass slide is slowly lowered down on the epidermal layer using the needle; . The onion cells are examined through the microscope; 4. The structure of the onion cells is drawn as observed under the microscope. Results Observations: In the hypotonic solution the water will move from the solution to the onion cells which will become bigger. PART 2 1. The distilled water is removed using the filter paper; 2. A drop of 5% of sucrose solution is placed at a side of the cover slip and the solution across the epidermal layer is drawn by placing filter paper on the other side of the cover slip; 3. The onion cells are examined once again through microscope. The structure of the onion cells is drawn as observed under the microscope. In the isotonic solution, there is no difference in the similarity, no change in the cells sizes. PART 3 1. Repeat step (1 -3 of PART 2) using 30% of sucrose solution. We will write a custom essay sample on Bio. Lab. Report Membrane Transport specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Bio. Lab. Report Membrane Transport specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Bio. Lab. Report Membrane Transport specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Sunday, November 24, 2019

KKK2 essays

KKK2 essays During the winter of 1865 to 1866 in Pulaski, Tennessee, six former confederate army officers gave their society a name adapted from the Greek word "Kuklos", meaning "circle". The Ku Klux Klan began as a prankish social organization, but soon became a very serious organization which has changed the world. Its activities soon were directed against the Republican Reconstruction governments. The group had become a permanent part of history forever. Most people are familiar with the Ku Klux Klan as a secret and exclusively white group that terrorized former African American slaves following the Civil War. The "second" KKK in the 1920s was a mass movement of between 2 to 6 million members. In Atlanta, in 1915, the Klan of the WW 1 era allowed membership to white, native-born Protestant males, (otherwise know as 100% Americans). They were required to swear oaths to secrecy, obedience, fidelity, and klanishness. The "second" KKK was viewed as a response to growing demands for rights by women, African Americans, and the young. Discoverers found minutes from the 1920s Klan chapter of more than 3 hundred members of the La Grande, Oregon KKK records. The documents are the only complete set of Klan minutes ever to be discovered. The minutes provide a detailed account of the Klans proceedings for more than 18 months. They say they offer a unique perspective into the rank and file of one of the largest mass movements in the U.S. history. The documents include summaries of Klavern discussions and gossip as well as vital information on new recruits. They also included a list of names of all the 326 members of the La Grande chapter. Three hundred miles east of Portland, in the Grande Ronde Valley of Oregons Blue Mountains, La Grande served as a maintenance center for the Union Pacific Railroad. It was a huge agricultural and lumber distribution point. Close to 1,...

Thursday, November 21, 2019

IAS 16 and IAS 40(International Accounting Standards) Essay

IAS 16 and IAS 40(International Accounting Standards) - Essay Example How will Gale plc determine whether the building is an investment property or not? As per the presented information, it is hard to determine whether the building is an investment property. This is due to the fact that, according to the definition presented by IAS 40 in iasplus.com website, an investment property refers to such property that includes buildings and land or part of such that is either held by the legal owner or lessee for the purpose of earning rentals or for the reasons of achieving appreciation of capital or even both. Examples of such property are with the inclusion of land that is held for the prospected use in indefinite future or for the purposes of its appreciation in value, a building being leased under the type of lease known as operating lease or even any given property that has been developed or constructed for future utilisation as an investment property. Therefore, owner occupied property that is being held for future disposal does not really fall under inv estment properties. (iasplu.com, 2011) (b) After initial recognition, describe the accounting treatment that should be adopted for a building in accordance with IAS16, assuming it is not an investment property? IAS 16, as Holt writes, deals with (PPE) Plant, Property and Equipment. The definition put across by IAS 16 with regards to Plant, Property and Equipment is any tangible type of asset which any given entity may hold for rental purposes or for own use and which the same entity expects to utilise for more than a period. This PPE could have been either constructed or bought by the reporting entity. Any item falling under PPE has to be recognised by the reporting entity as an asset. In case the future benefits as well as losses that are expected from the asset can be reasonably quantified, then the item of PPE should be taken in the books of the entity as an asset. PPE, in accordance to IAS 16, is originally recognised in the books at the cost of the item and this is the fair val ue of the price paid to obtain the asset. The costs that have been incurred in the process of having the asset in its condition of working should be capitalised as the IAS states. These cost outlays may be with the inclusion of architects’ fee in the case of a building. If applicable directly attributable types of overhead costs as well as borrowing costs should form part of the costs. During the stage of production, all earned revenues should form part of the incomes in the income statement as opposed to capitalising the same. Following the initial recognition of such an asset that falls under PPE, like in this case- a building, the given asset should be valued at cost minus any accumulated depreciation or at the amount of revaluation, which is the fair value of the asset minus depreciation. Note that in the case of fair value, such must be reliably measured. There should be subsequent revaluations with enough regularity to allow for the carrying amount to be in the whereabo uts of the fair value. Revaluation may bring about a surplus or a deficit and this, according to IAS 16 should be included in the retained earnings. In case of depreciation, the depreciable amount is to be allocated using a systematic way over the useful life of that asset, (in this case the building). (Holt, 2010) (c) After initial recognition, describe the accounting treatment that should be adopted for an investment property in the accounts according to IAS 40? In the process of accounting for property, be it buildings, land or parts of buildings, is to classify such in accordance to IAS 40. If such assets are for capital appreciation or rental purposes as opposed to supply or production of commodities, not intended for disposal or for administration then these should be reclassified from Property, Plant and Equipment to property for investment if such is deemed essential. (Wittsiepe, 2008 p133) An investment property shall be accounted for in the accounts as an asset only under the situation that; there can a reasonable way to

Wednesday, November 20, 2019

Friedrich List Essay Example | Topics and Well Written Essays - 2500 words

Friedrich List - Essay Example 6). List claims that his theory of â€Å"National System† is based on historical empiricism. Therefore, though he agrees with the Classical School of Economy on the point that global free marketplaces are desirable, he seems to be concerned about the monopolist influence of the strongest economy on the countries of weaker economy. Merely one century after the industrial revolution had began to force the European nations to seek for newer and cheaper sources of raw materials in order to feed their ever booming mills and factories, List foretold the economic imperialism of the technological industry-based economies of the world. Therefore, the prerequisite for a country’s participation in the global free marketplace, as List suggests, is to reach the level of the leading nation. It may seem that List is advocating for such criteria of participation in the global free marketplace, which will mostly impossible for the countries of weaker economies to fulfill. On the surface level, it seems that there must be some nations who will never be able to attain the level of the leading nations. ... Throughout his whole life, List had sought for individuality. This tendency provoked him to adopt his father’s business of tannery. Instead, he joined the post of a clerk in the public service and later he became the under-secretary in a ministerial department in 1816. Subsequently he became a professor of political administration at the University of Tubigen and a deputy to the Wurttemberg Chamber where he strongly raised his voice for administrative reforms (Henderson, 1983, pp. 4-5). His rebellion against the administrative conventions at the Wurttemberg Chamber earned him ten months’ imprisonment in the Jail of Asperg. In 1824, h escaped from the imprisonment and immigrates to America where he gathered experiences as a landholder from farming which inspired him to look deep into the economic infrastructure of a country. Furthermore, he claimed that Alexander Hamilton’s works inspired him a lot to view the economy of a country as a ‘National Systemâ€⠄¢. Indeed, during his stay in Germany, his experience with the arbitrary bureaucratic political system assisted him to perceive the political dimension of economy and the importance of the political system’s role in people economic welfare of the common people who are not directly attached to politics (Henderson, 1983, pp. 13-15). For List, â€Å"the nation is the most important link between the individual and mankind† (â€Å"Frederick List†, 1968, pars. 6). This of concept of List about the indispensability of politics from economy later became realized more by Henry Clay’s â€Å"American System†. During his stay in Pennsylvania in America, he wrote â€Å"Outlines of a New System of Political Economy† and published it 1827. In this pamphlet, he

Sunday, November 17, 2019

Hypercoagulable State Assignment Example | Topics and Well Written Essays - 500 words

Hypercoagulable State - Assignment Example This medication is Dalteparin Sodium 5000 IU o.d. The reason I chose this medication and not others is because this medication minimizes the time that patients are not therapeutically anticoagulated, thus reduces the risk of thromboembolism (Leizorovicz et al., 2004). Moreover, a fixed low dose rate of LWMH has proved to be reliable as compared to the other classes of medication. This is because it diminishes the chances of thrombotic complications (Erkens & Prins, 2010). Adverse drug reactions include bleeding at any site, pain and reactions at the injection site, hair loss, haematoma, and type 1 thrombocytopenia. These side effects can be managed by alerting any medical attendant so that they give the correct management guidelines. However, these side effects go away on their own after some time (Bick, 2002). Worst case scenarios include bleeding from the injection site, allergic reaction signs (swelling of the lips, face, tongue, rash, difficulty in breathing), nose bleeding, bloody stools, increased menstrual bleeding, and signs of stroke. If the mentioned worst case scenarios happen, then the patient must stop taking the medication immediately medical attention immediately. Several drugs have been known to interact with Dalteparin i.e. platelet inhibitors, oral anticoagulants, and thrombolytics. The combination of Dalteparin with these drugs has shown that the risk outweighs the benefit. I.e. severe bleeding may be seen when the drug is combined with other blood thinning agents and anticoagulants, Dalteparin has been known to increase potassium levels when combined with ACE inhibitors. Combinations have to avoid with Dalteparin unless under special circumstances. An applicable measure for this patient is not combining Dalteparin with any other medication (Burton, 2005). I prescribed a generic name. No, there is no available generic version for this medication. The brand name for the medication

Friday, November 15, 2019

Post Enlightenment European Culture: Metropolis (1927)

Post Enlightenment European Culture: Metropolis (1927) Final Paper: Metropolis (a 1927 German film) 14210568 Many people are used to the image as a way to receive information, through the film is the story. Film is not just the life of entertainment, as a media form, is presented in conjunction with a lot of culture produced by an art type images. The film â€Å"Metropolis† is a significant German silent science-fiction film released in 1927 by Fritz Lang. It able to represent and portray the culture, political and social ideologies in Germany during that time. Since the remarkable work of â€Å"Metropolis†, it is regarded as one of timeless classics that withstand the test of time. The film â€Å"Metropolis† explicitly demonstrated different aspects of European culture since the Enlightenment, including the working class culture, totalitarian culture and the worship of technology. First of all, the relation between the working class and the bourgeoisie is revealed. In the film, the city was vertically separated into two spaces clearly, implying the differences of lifestyle between the working class and the capitalists, by sharply contrast of spatial distribution and configuration. The film opens by showing the city of the workers which is below the ground. Workers who wearing monotonous uniforms have to work day and night as a machine in the factories where are completely dark. Conversely, there is an entirely subversive life on the ground. It is the world of the bourgeoisie which is a thriving metropolis. It is a magnificent, gigantic city with gleaming skyscrapers linked by aerial highways, suspension bridges, and bustling street. People live in comfort and plenty, with huge stadiums and pleasure gardens. These effusive and energetic images show the life of the bourgeoisie are full of technology and possibilities. Also, the presence of the sentence â€Å"As deep as lay the workers’ city below the earth, so high above it towered the complex named the ‘Club of the Sons,’ with its lecture halls† in the film also revealed the mirroring yet opposite environments in which the labor and the capitalists live in. Such high distinction emphasizes the social relationship of bourgeoisie and proletarians, and the rulers and the exploited. Working people are seen as a labor force, and usually regarded as passive victims of laissez faire as well as the capitalism (Thompson, p.3). For the purpose of working for the chosen elite Joh Federsen, the ruler of Metropolis, they are the masses of nameless workers who have to labor in an industrial complex to accomplish repetitive and dull tasks, and just served as a cog in a machine or a tool or production without emotional expression and communication, in order to sustain Metropolis. It seems that the film â€Å"Metropolis† portrays the working class culture which workers are always in alienation, and squeezed and exploited by the rulers, in particular their labor forces, by comparing the lives of workers to capitalists. Besides, the pictures drawn in the movie indicates that the workers has class-consciousness (Thompson, p.1). For instance, Freder is not accepted by the workers when he attempting to integrate into the working class since the workers recognize him as Joh Fredersen’s son. Apart from the working class culture, totalitarian cultures are also demonstrated in â€Å"Metropolis†. Totalitarian movement and government are characterized by aiming at total domination and resting on mass support (Arendt, p.351). Totalitarian regimes seek to hold the total authority over the society and dominate all aspects of public and private life wherever possible. In the film, Metropolis is ruled by wealthy industrialists (capitalists), led by Joh Fredersen, a king in a suit, also the commander-in-chief. Joh Fredersen is the â€Å"head† of the city, is to give commands to the machine systems (i.e. the workers), in order to keep the city runs. He is the leader of the â€Å"elites† who holding most of the resources and managing the working class. However, underground-dwelling workers have to toil constantly to operate the machines, and they have no choice. The workers were only the â€Å"hand† of the city, just like robots, â€Å"one command, one a ction†. They are not be respected and cared by the ruler; instead, they are just considered as the means of production. For example, when Freder told his father about the industrial accident that resulted in death of workers, Joh Fredersen first seen to be no response and tried to ignore him, and later he said the workers should belong to the depth where it was not they belonged to. It seems that no actions should be taken since Fredersen think those workers are just the tool operating the machine system. On the other hand, the workers did not have complaints and actions against the commander, even still continued to work as before as nothing was happened. It reveals that the working class is living worthless, and is dominated to work for serving the capitalists. Metropolis is obviously a totalitarian regime as the working class is managed by Fredersen, and they have been isolated and ignored. Furthermore, the worship of technology and science and its relation with the bourgeoisie are also reflected in the movie. â€Å"Capitalism is the first mode of production in world history to institutionalize self-sustaining economic growth.† (Habermas, p. 247) It leads to an extremely fast rate of economic growth, which can increase living conditions and lead to a more prosperous country, therefore, legitimacy of the state can also be provided. And technology and science is the dominating force in the capitalist society. Metropolis is obviously a kind of capitalist society. In the film, there are lots of tall skyscrapers touching one another with roadway fingers and buzzed about by airplanes and blimps, in particular the Tower of Babel, and thus it is technology-driven. In order to enhancing the economic growth, the leader of Metropolis as well as the capitalists will emphasize work as an important force; technology plays a major part of the society in sustaining the city. The refore, no longer is work part of the subsystem of the society, work becomes the driving force in the society. For example, when the grievances of the workers broken out, with strike, revolt and revolution, the Metropolis has to face the suffering from the attack of underground water. It seems that there will be the collapse of the society when the action of work, the dominating force in the capitalist society and is prompted by the bourgeoisie who are profit-seeking, is not functioning. The machine system used to sustain the city is fail as the strike of the workers. On the other hand, Fredersen also cannot build, control or monitor the city without technological power and the work-flow of information supported by technology.He has to depend on technology for his control of Metropolis. It seems that technology and science become the ideology of Metropolis, the capitalist society, to maintain the city operates. For the movie â€Å"Metropolis†, the scene showing the two clocks vertically strike me most. The bottom clock counts off the time in ten hour increments for the workers, while the upper clock uses a 24-hour system, for managers, engineers and administrators. I think these two clock is about the interpretation of time, reflecting the two social classes which is the working class and the capitalists, also implying work is the driven force of the society. This scene is fully illustrated the working class culture. The clock emphasizes the control of time over the workers. Just as a machine is always under the control of an external influence, the worker is controlled by the system of Metropolis. They just know they should work day by day, and denied the rhythms of daylight and night. Unlike the capitalists on the ground, their lives is work, no other things. For them, time is not important and even meaningless. The exploitation of the workers, and as the passive victims of capital ism are the significant characteristics of the working class culture. To conclude, different aspects of European culture since the Enlightenment are demonstrated by the film â€Å"Metropolis†. Not only that, the movie also represent and reveal the current working condition of labors in the certain extent. In some workplace, especially in the developing countries with cheap labors, workers are much easier in alienation, only working relationship and exploitation but no meaningful communication and mutual care between them and the capitalists. Same as the film portrayed, no one will leave their sphere. No one thinks about how the other half lives. No one is curious. The interaction becomes less important, and many of the social and cultural attributes of society fall apart. This is an unhealthy social phenomenon that should be aware and addressed.

Tuesday, November 12, 2019

Platos Dialectical Cut in Socrates Soul in The Being of the Beautiful

Plato's Dialectical Cut in Socrates' Soul in The Being of the Beautiful Within the spectrum of the political realm, one of the most important philosophical questions arises, "What is the best regime?" It is obvious that the best regime is one of complied consent. There still seems to be difficulty in deciding the best means to the desired end. Politics, the ruling force, operates in the realm of opinions. Its counterpart, philosophy, is an attempt to replace opinions about political things. This "political science" is the process of acquiring political knowledge for the guiding of political life. The transformation from opinions to knowledge is through the dialectic method. This "political science" is not without its problems. It is plagued by relativism and nihilism. These problems tend to make politics unreceptive to philosophy. What philosophy is is best seen in a confrontation between the philosopher and the city. It is by no small coincidence that these two conflicting views are seen in different characters in The Being of the Beautiful. The obvious question now becomes "Why does Plato make a dialectical cut in Socrates' soul between Theaetetus and Young Socrates?" In answering this question it becomes central to assume that the being of the beautiful is not contained in one character, and for that matter, may not be a character at all. It is crucial then to take up the characteristics of both Theaetetus and Young Socrates in relation to what the beautiful is. In so doing, it will provide the basis for political knowledge. To begin, Theaetetus is a youth just returned from battle. War, being the harshest of all teachers places one under the duress of necessity. This is a fo... ...nd this. He says that "all has been said in a measured way... but this is hard to take in" (Statesman, 293e). The Stranger explains that the rule of law is for one class and is corrupt, imperfect and seditionary. Through the questioning of the laws, the foundations of the one are seen. Politics and philosophy are not natural enemies. Both Theaetetus and Young Socrates understand the ideas to some extent. The goal now is to make each receptive to the other. Both make distinctions between men and gods. They can each understand the concept that something merely "is". Within each character separately a vice is seen but when combined dialectically, the possibility of a true political philosophy is possible. Perhaps Socrates sees in both of them the idea of the philosopher and he wants to see it generated as proof of a permanent condition of human nature.

Sunday, November 10, 2019

The Impeachment of President Bill Clinton

The Impeachment of President Bill Clinton Bill Clinton was the 42nd President of The United States of America. He was known for his 1993 Economic Plan, which cut taxes on 15 million low-income families and made tax cuts available to 90 percent of small businesses, while raising taxes on just 1. 2 percent of the wealthiest taxpayers. On the contrary, he also was known for his scandal with Monica Lewinsky. One may ask themselves, was the impeachment of President Bill Clinton completely necessary from the cause of action of the Lewinsky Scandal? Having an affair with a 22 year old un-paid intern is unprofessional and crude.Not only was this immoral, but also when in trial for the scandal, President Clinton denied having sexual relations with Lewinsky. He was now committing acts of perjury. Clinton also influenced witnesses of his trail to vogue for him in front of the court of law. Though Lewinsky could have been lying about being touched by President Clinton, there is a lot of hard evi dence supporting otherwise. The acts that President Bill Clinton bestowed upon Monica Lewinsky were immoral. Monica Lewinsky was hired to work was an intern at the White House during Clinton's first term.During this time she had allegory formed a relationship with him, which was later proved true after a 21-day senate trail. In 1991 Paula Corbin Jones, a former Arkansas state worker claimed President Clinton had confronted her sexually when he was serving as governor of Arkansas. She later filed a sexual harassment lawsuit on the president; which was followed by a federal court hearing. In President Clinton’s testimony, he denied having any type of affair with Lewinsky. Lewinsky also denied to having such a relationship. President Clinton and Lewinsky both claimed to be strictly co-workers and nothing more.Kenneth Starr came forward with compelling information regarding the Lewinsky Scandal. Starr had telephone conversations recorded by Linda Tripp, in which Lewinsky describe d her association with the president. Hillary Clinton claimed that a â€Å"vast right-wing conspiracy† was trying to put an end to her husband, while Republicans and conservatives described him as immoral and a liar. As a President of The United States of America one is expected to be professional and honest. The actions that President Clinton commits not appropriate, though, people are simply human, when in position of power here is a time when situations like this are completely and utterly unacceptable.Impeachment was in order to prevent President Clinton from continuing on his presidency after being guilty of adultery and perjury. President Clinton was under oath when he denied having sexual relations with Lewinsky. Clinton was acquitted by the Senate on February 12, 1999. Clinton denied telling his aides actual lies about the nature of his relationship with Lewinsky, even though secretaries reported that he told them that he did not have sex in any form specifically incl uding oral sex with Lewinsky. Article I states that Clinton lied to the grand jury about ‘his corrupt efforts to influence the testimony of witnesses’† (An Analysis 1) Clinton's secretaries, who had no reason to lie about it, reported that he denied having sexual relations with Lewinsky. He lied and hoped that these men would repeat these lies, as well as their attacks on the honor of OIC. Clinton had committed two acts of perjury. The first was Perjury #1A: Undefined Sex. Paula Jones' lawyers asked whether Clinton had had a â€Å"sexual affair† with Lewinsky. He answered no.His lawyers argue that Clinton believes â€Å"sexual affair† means â€Å"sexual intercourse. † However, to its true definition it is. So, Clinton’s testimony was a lie. The second act was Perjury #1B: Defined Sex. Paula Jones' lawyers handed Clinton a now famous definition of â€Å"sexual relations† â€Å"contact with the genitalia, anus, groin, breast, inne r thigh, or buttocks of a person with intent to arouse or gratify the sexual desire of any person† and asked whether he'd had these sorts of relations with Lewinsky. Clinton answered no. Kenneth Starr asked Clinton the same question before a grand jury, and again Clinton answered no.Clinton's lawyers point out that â€Å"this narrow definition did not include certain physical acts. † This, of course, is an indirect way of saying that it doesn't include oral sex. What about Lewinsky's claim that Clinton touched her breasts? Clinton's lawyers admit that if Lewinsky is correct then Clinton perjured himself. The day after Clinton's deposition in the Jones Case, he discussed his relationship with Lewinsky to his personal secretary, Betty Currie. According to Currie's testimony, Clinton said, among other things, â€Å"We ere never really alone,† â€Å"You could see and hear everything,† â€Å"Monica came on to me and I never touched her, right? † and â₠¬Å"She wanted to have sex with me and I can't do that. † These statements could easily be seen as an attempt to make sure any future testimony by Currie squared with Clinton's. In Clinton’s testimony in the Jones case, Clinton made several references to Currie as Lewinsky’s close friend, almost alluring the lawyers for Jones to depose her. This suggests that in his conversation with Currie the next day he was focused on preparing her to testify falsely, should she be added to the deposition list in the Jones case.It is also possible that Clinton had a second conversation along the lines of his first after he learned that the OIC was investigating his possible perjury in his Jones deposition. Betty Currie visited Lewinsky's home and collected gifts given to her by the President, which she then stored under her bed in her own home. It seems likely that Currie would not have taken this action without Clinton asking her to do so. If he did, it would be an attempt to avoid having the gifts obtained by the OIC through an order it could be seen as an attempt to hide evidence.

Friday, November 8, 2019

Sub issue and recommendation for Biovail Case Essay Example

Sub issue and recommendation for Biovail Case Essay Example Sub issue and recommendation for Biovail Case Essay Sub issue and recommendation for Biovail Case Essay Sub issue: Other than having fraud conducting of revenue recognition, Biovail Corporation also has overestimated the amount of Wellbutrin XL on the truck. The company estimated that revenue associated with this shipment was in the range of $10 million and $20 million and confirmed that the manufacturing cost value of this shipment had been fully insured. The trooper estimated that the truck was about one-quarter full. After the investigation done, the analyst stated if there had been $20 million worth of Wellbutrin XL pills on the truck, it would have been full or nearly full. In addition, Biovail Corporation also has expired of Legacy product patents. The Legacy product portfolio included the well-known brands Cardizem CD, Ativan, Vasotec, Vaseretic and Isordil. These products were not actively promoted by Biovail and represented non-core assets for which patent protection had expired. However, sales of Cardizem CD have represented 40% of product sales at Biovail. Biovail Corporation also having problem in report the revenue because it based on channel stuffing. Channel stuffing is the action sends the distributor more product than they are able to sell in order to increase earning. Distributors hold the excessive amount of product. The conflict of the self-interest is the one of the issue that will be arise as the CEO of the company has the share in Biovail Corporation. Recommendation Have the code of ethics. Biovail Corporation should have the code of ethics in it management. In calculating revenue, FOB structure of the product should have been understood in the deep. The overestimated of the product quantity should be avoided because it can lead to bad reputation of Biovail Corporation. The overestimated of quantity of product in the truck that are involved in accident has make the public look at the Biovail Corporation as the firm that are not have the ability in having efficiency management. Other than that, it will give bad reputation because public seen Biovail lied as to get the insurance claim. Biovail Corporation also should follow conservatism principle in record the loss and revenue in uncertainty situation. Have the code of ethics to understand each product term and ethics according to the  accounting principles. This ethics code can save the company from doing the fraud. Renew the legacy product patent Biovail Corporation should renew the legacy product patent. From the case, these products were not actively promoted by Biovail Corporation and represented non-core assets for which patent protection had expired. This situation will lead the competitor to compete with Biovail. Biovail should be caution because one of the legacy products, Cardizem CD has representing 40% of product sale in it firm. So, renew the patent will maintain this percentage of product sale. Having the Good Corporate Governance Structure Biovail Corporation should investigate the background of the Corporate Governance before hire. It must be make sure that they are independent and free from bias.

Wednesday, November 6, 2019

buy custom Food Technology essay

buy custom Food Technology essay The preservation of food has always occupied a large portion of mans time and effort. Since the early days, man has been preserving his foods by application of natural methods from the environment. These methods included the sun drying, smoking, salting, and fermentation (Karel Lund, 2003). These methods altered the quality and taste of the foods. In addition, as civilization developed the demands of large quantities of quality processed foods also increased. This has led to the development of large preservation methods that attempt to retain the natural taste of the foods processed. One crucial fruit that the food industry can preserve is the plums. Plums may be used in the manufacture of jam, juice, as well as other recipes (Schuegraf, 2001). They are also be used to manufacture brandy and other alcoholic beverages when distilled. It is also high in the antioxidants and has a laxative effect when eaten. Dried and salted plums can also be used as snacks. The wide range of uses of plums supports its choice in preservation. Plums are exceedingly perishable commodities under the normal room temperatures. Their accelerated spoilage is due to their high sugar content. The high sugar content allows for the thriving of the microbes. Heat processing is one of the new methods in the markets, which are more convenient in preservation of the food. It emerged due to the need to improve on the processes inefficiency and the quality of the final product of the existing methods. This consequently led to the development of new developments and improvements in existing thermal processing technologies (Bhat, 2012). Three commonly used methods in the thermal processing are the electro-heating technology, microwave heating and ohmic heating technology. These technologies inactivate microbes in many kinds of foods. Electro-heating can be done either directly (e.g. ohic heating) or indirectly (e.g. radio frequency or microwave heating). Direct heating involves applying the electrical current to the food directly. In indirect heating, electrical energy is first converted into electromagnetic radiations and directed to the food. The electromagnetic radiations, subsequently generates heat within the product. Indirect electro-heat ing overcomes the problem of excessive cooking times, leading to low power consumption (Bhat, 2012). The major application of this method is in the processes of pasteurization, sterilization, defrosting, thawing, cooking and drying. Heat processing, work by thermal inactivation of microorganisms in the food materials, through irreversible denaturing of the enzymes, proteins, nucleic acids, or other cellular constituents vital to the cell metabolism and reproduction in microbes thereby, resulting to cellular death (Bhat, 2012). The establishment of safe thermal process requires the knowledge of time/ temperature combination in order deactivate the most heat-resistant pathogen. In addition, the knowledge on heat-penetration characteristics of the food system (heat transfer rate) is applied. This information is necessary to establish scheduled processes, for the inactivation of pathogens in the food products and thus, prolonging their shelf life (Ranken, Kill, Baker, 1997). Dehydration method of food preservation, work by the principle of depriving microorganisms moisture necessary to remain active. Removal of water also ensures that, the chemical processes stops. Dehydration leads to reduction in weight and volume in most cases. The most decisive factor to consider in the fruit and vegetable preservation by dehydration method is the water activity (aw). Water is a useful solvent for growth and metabolism of the microbes. It also supports many chemical reactions occurring in the food products. The free water in fruits or vegetables is enough for chemical reactions, supporting microbial growth, and as a transport medium for the spoilage compounds (Barbosa-Cnovas, Fernardez-Molina, Alzamora, Tapia, Lopez-Malo, Chanes, 2003). It is essential that, the appropriate water activity (aw) in which the pathogenic or spoilage microorganisms cannot grow be attained for preservation. Most pathogenic organisms cannot grow at aw O.82. Yeasts and molds, on the other h and, cease to grow when aw 0.62 (Bhat, 2012). Low water activity produces conformational changes in the enzyme, thereby affecting its catalytic activity. Any dehydration method should ensure that, the water activity (aw) is below the growth of the microbial organisms, so as to prolong their shelf life and preservation time (Karel Lund, 2003). It should also be noted that low water values do not kill the microbes immediately. Therefore, they may remain dormant in the food for prolonged periods of time. Because it does not sterilize the food, means must be provided to maintain the equilibrium and prevent the food staff from regaining the moisture until its usage arises (Ranken, Kill, Baker, 1997). Having the two processes will substantially lower the cost on other methods of preservation. For example, the dehydration of the food materials can be done by the electrical heater. On the other hand, these two methods can be easily incorporated to other methods of food preservation thereby reducing costs. Lastly, these two methods require just the initial supply of power unlike the refrigeration that requires a constant supply all the time. The effectiveness of any preservation method is dependent on how well the agents responsible for spoilage are inhibited or destroyed. This spoilage occurs due to the activities of microorganisms and the enzyme in the food to be preserved (Karel Lund, 2003). Buy custom Food Technology essay

Sunday, November 3, 2019

Challanges for The SME's ( Small and Medium Size Enterprises ) Essay

Challanges for The SME's ( Small and Medium Size Enterprises ) - Essay Example The annual balance sheet of the organization should not be more than 43 million euros. Hallberg (2000) further explains that in Europe, different countries have a definition of SMEs. For instance in Germany, an SME must not exceed a limit of more than 255 employees. In Belgium the number of employees must not exceed 100 people. This means that a company that has 255 employees in Belgium would pay taxes at a full rate, but it will qualify for a subsidy in the European Union (Padoan, 2010). In the United States, there is a criteria used in the definition of an SME. This criterion is based on the structure of ownership, the type of industry, the number of employees, and the revenue that the organization gets. In the United States, the cap that limits an organization identified as an SME may be 1500 people, but on most occasions, the cap stands at 500 people (Nummela, 2011). SMEs normally face a series of challenges, and one such challenge is the inability of the organization to get some appropriate office space (Lenihan, 2010). For instance, an SME would need some appropriate infrastructures in their buildings, which comprises of adequate water and electrical facility. However, these organizations rarely receive such facilities (Jetter, 2006). This is because of inadequate financing, and capital resources that can make them to afford these kinds of facilities. Furthermore, SMEs are always unable to access high quality internet services at a cheaper cost. This is because most of them have to get their own DSL links or wireless internet services which are always expensive. This is because they are unable to pool their resources and purchase bulk internet connectivity at a wholesale price (Levy, 2005). Most entrepreneurs of SMEs normally lack experience, and this plays a role in the failure of their business enterprises. Because of their inexperience, they are

Friday, November 1, 2019

Japanese literiture Essay Example | Topics and Well Written Essays - 750 words

Japanese literiture - Essay Example Death and decay or perishability is a theme that has been extensively dealt with in Western as well as Japanese literature. However in Western Literature the concept of death is always related to an ending and has negative connotations. Moreover the Western world is always desiring for permanence rather than accepting and letting nature work on its principles as it is also apparent from the example Keene quotes, â€Å"in west permanence rather than perishability has been desired and this has led men to build monuments of deathless marble the realization that even such monuments crumble is a proof of inexorability of the ravages of time† (18). While on the other hand for Japanese death or decay does not connote negativity or an end in fact they perceive it as a beginning of something new. Moreover unlike the west who craves permanence they accept this bitter reality of human existence. In Japanese literature this principle of perishability is also perceived as the â€Å"Tyrann y of time† (Varley, 47) because Japanese realize that time always takes its toll and it is a natural mechanism according to which everything meets its end or deteriorates eventually with time. Although it is a major theme that is incorporated in many Japanese literary pieces yet this concept is also practically utilized and applied in their culture and life style. The practical implication of this phenomenon in Japanese culture is evident from the example stated in the text, â€Å"Few things for common use are made in Japan with the view of durability. The straw sandals worn out and replaced at each stage of the journey; the robe consisting of a few simple widths loosely stitched together for wearing and unstitched again for washing†¦Ã¢â‚¬  (18). This principle of perishability of Japanese aesthetics helps an observer to find beauty even in ugliness or deformity. As it is also mentioned by Keene, â€Å"†¦flaws are sometimes as attractive as intrinsic beauty† (19). This further reiterates another reality of human existence i.e. it is impossible to attain perfection. Although this cliche is accepted by the Japanese the western world prefers to ignore it or they are unable to comprehend this simple yet complex reality of life. Unlike the western world that condemns impermanence and despises the role of fate in human life Japanese admire this unpredictability because they interpret it as an adventure and they consider it as a break through from the monotony and dullness. The extensive plantation of cherry blossoms in Japan instead of any other plants and trees also support this concept because Japanese prefer novelty in life. Rather than opting for plants that bloom round the year or have longer period of blooming they like the three days glory of the cherry blossoms and such an approach towards life develops a feeling of contentment in them. Such a simplistic approach towards life helps them in enjoying and relishing life moment by moment rather than wasting it like the western world in the marathon or quest for attaining more and desiring for the unattainable. Another interesting fact that Keene explores is that although the Japanese are competing and attaining success in the technological and nuclear age of the twenty first century yet their success in the modern world has not corrupted them and hence they still retain their connection with their