The Second Amendment And The Amendment - 1806 Words

The Second Amendment to the Constitution is one of the most debated issues in the history of the United States of America. The Second Amendment reads, â€Å"A well-regulated militia, being necessary to the security of a Free State, the right of the people to keep and bear Arms, shall not be infringed.† CITE The Amendment opens with the sentence that mentions the need of ‘a well-regulated militia’, but then declares that the right protected by the amendment is to be free from ‘infringement’. The right is not just a right of a state or the country but is rather ‘the right of the people to keep and bear Arms’. (Alstyne, 1236) The Second Amendment, yet to be understood completely, is the most controversial out of all the amendments to the U.S Constitution or provisions of the Bill of Rights. It has led to many competing interpretations and astounding debates. Two theories were given by the early American thinkers; the collective rights theory, emerging at the end of Reconstruction, claims that the Second Amendment protects the right of states to keep up a well-regulated militia and the individual rights theory, born in the Jacksonian era, states that the Amendment protects the individual citizen’s right of keeping and bearing arms for self-defense as well as taking up arms against the government if necessary. (Cornell, 2-7) According to Cornell, the collective rights and individual rights theories did not support the Second Amendment but rather the Amendment was a civic right thatShow MoreRelatedThe Second Amendment And The Amendment903 Words   |  4 PagesThe truth to the statement that â€Å"Texas has a love affair with the 2nd amendment more than any of the other amendments† is circumstantial depending on the interpretation of the 2nd amendment. The second amendment is the most challenged amendment because it is so vaguely worded and not straight forward. It reads â€Å"A well regulated militia, being necessary to the security of a free state, the right of the people to keep and bear arms, shall not be infringed.† This somewhat incoherent statement leavesRead MoreThe Second Amendment And The Amendment948 Words   |  4 PagesThe Second Amendment â€Å"A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed.† A paltry twenty-seven words, present in the 2nd Amendment to the United States Constitution, have been a major focal point of the seemingly endless debate over whether, and for what purposes, US citizens have a right to own firearms. Positions vary wildly from those that hold these words to mean citizens have the right to violentRead MoreThe First Amendment : The Second Amendment1738 Words   |  7 PagesThe First Amendment The first amendment is one of the most used amendments today. Everyone in the world uses it and sometimes takes advantage of it and most times uses it when needed to. The Bill Of Rights was created on December 15th of 1779 and was created to make some rules in the future because no one had the freedom to do anything. Most were punished if they spoke their opinion, they did not even have the right to choose their own religion. But that all changed when James Madison wrote the BillRead MoreThe Second Amendment And The Fourth Amendment1384 Words   |  6 Pageshistory, the framers of the constitutions created the fourth amendment, which protects from unreasonable searches, and the fifth amendment, which prevents a person from incriminating himself or herself, to create a government with just laws, but with the advancement in technology, the fourth amendment needs to expand its policies to fit the changes in modern society. Drawing from lessons of history, the framers created the Fifth Amendment which protects an accused person from self-incrimination, andRead MoreThe Second Amendment Essay1529 Words   |  7 PagesCarter West Mrs. Gisleson Research Skills November 11 , 2016 Gun Control: Aiding in Infringing our constitutional rights â€Å"The beauty of the Second Amendment is that it will not be needed until they try to take it† said Thomas Jefferson (insert citation). What would happen to American Citizens if there safety and protection was completely in the hands of Uncle Sam? How could a person live without fear? Gun control has been an issue that has concerned the United States for many years. While the legalizingRead MoreThe Fourth Amendment : The Second Amendment943 Words   |  4 Pages The Fourth Amendment Noah Fleck November 30, 2015 My paper is going to be focused on the Fourth Amendment, which sets the baseline for searches and seizures. I will present what the Fourth Amendment is, what the rights of the individual are as stated in the Fourth Amendment, what limitations may be held within the Fourth Amendment, what must be included within the warrant, and more. I decided to write on this topic as I believe that it is important for us as citizens to knowRead MoreThe First Amendment : The Second Amendment2464 Words   |  10 PagesThe Second Amendment Ever since the beginning of American Revolution in April 1775, Americans have sought to create a nation with no ties to the British monarch and create and more, perfect union. They decided to create a democratic, republic government consisting of voted officials voted by the people, governed by a system of checks and balances with limited powers and the purpose of providing protection and services to its citizens. However, The Founding Fathers believed that should the governmentRead MoreThe Second Amendment1407 Words   |  6 Pagesliberty to obtain a little temporary safety, deserve neither liberty nor safety.† This quote from Benjamin Franklin illustrates how an emphasis on safety can drastically reduce the freedoms enjoyed by citizens of the United States, especially the Second Amendment of the U.S. Constitution which states that â€Å"...the right of the people to keep and bear arms shall not be infringed.† However, with active shooter situations such as Columbine; the Tucson, Arizona shootings, which nearly killed former RepresentativeRead MoreThe Second Amendment1080 Words   |  5 Pagesdirect violation of the Fifth Amendment. If the authorities already had the same evidence they were asking for it would have served no purpose if the drives were decrypted. If the drives did in fact contain the content that the prosecutor claimed to be on the drives and that information would have been used as evidence against the suspect, so the suspect had every legal right to refuse tho give up the passwords. The fact that the suspect invoked his Fifth Amendment rights in which he refused to provideRead MoreThe Fourth Amendment And The Second Amendment1694 Words   |  7 PagesThe Fourth Amendment was passed by Congress on September 25, 1789. However, it was ratified on December 15, 1791. The Fourth Amendment is part of the first 10 Amendments which form the Bill of Rights. The Fourth Amendment is made to protect people from unlawful searches and seizu res. This means that the police can t search a person’s house without a warrant or probable cause. The founders of the Fourth amendment believed that freedom from government intrusion into one’s home is a natural right

Commercial Policy Essay - 953 Words

Section 4. The existing state of commercial policies between the two countries. Mexico is one of the United States most critical trading partners. Being its third overall trading partner, Mexico has come to be a big part of the United States globalization. in this section, we are going to explore current trade policies that affect the lives of millions of people in both countries. President Trump is well known for saying that America is losing jobs to the likes of Mexico and China. Even under his administration, the trade deficit with Mexico is getting bigger and bigger. He uses this as a justifier for renegotiating current trade deals and imposing tariffs on Mexico’s products. The United States export more services to Mexico like†¦show more content†¦Elimination of Nafta would risk losing its Mexico energy market to foreign suppliers. This is why trade is an important part of energy security. Even President Trump is smart enough to acknowledge that the energy technology revolution is a reality, and losing one of its biggest buyers would be a very big setback in the U.S. economic growth, and would mean a loss of many american jobs. Let’s talk now about a very important aspect that arise from NAFTA that would be lost if the withdrawal of the U.S. would ever occur: supply chains. The United States and Mexico no longer trade only finished goods between them. Alternatively, they make products together, using a system of manufacturing that includes supply chains that are interconnected between countries. This allows for both countries to use their competitive advantage to their fullest potential to create a more competitive conglomerate and improving their ability to compete on the global market. This graph taken from the World Input-Output database shows evidence of the joint production that exists between both countries and how it has been increasing in the century. Arguments against this interconnected supply chain include that the manufacturing and middle class of the U.S. is being heavily affected, but researchers from Ball State University found that 87% of manufacturing job losses between 2000 and 2010 were due to increases in productivity and only 13% were because of trade. ThereShow MoreRelatedCultural Differences And Diversity Of The Australian Media1490 Words   |  6 Pagesportraying certain dominant discourses of politics, cultures and current affairs. Through this it can have positive and negative effects on cultural differences experienced within multicultural Australia. This essay will discuss the discourses that are prevalent in commercial and non-commercial television about cultural differences and diversity, and how this can either promote or denounce the inclusiveness of communities or allowing alternative voices to be heard. The media narrates contemporaryRead MoreComponents Of Functional Operations Management994 Words   |  4 Pagesthat will occur in the near future. The following essay will discuss these components. Specificity is the first element of a functional tactic. It denotes the specific activity that are required in each functional area which in turn allows managers to figure out how they will go about achieving the short term objective (Pearce Robinson, 2011, p. 271). For illustration, let’s look at a tactical plan for a marketing unit who want develop a commercial as their advertising medium. The plan may include:Read MoreExcessive Growth Of Credit And Asset Prices763 Words   |  4 PagesThere can be various reasons for an excessive credit growth such as excessively loose monetary policy, rapidly growing shadow banking system etc. The following essay will describe some key risks associated with an excessive increase in credit growth and asset price and some policy tools which the central bank should adopt to keep these imbalances in check. Finally, the essay will conclude with some policy advice on adoption of these tools and keeping the credit growth in check The major risk associatedRead MoreSurveillance And Information Technologies For Administration And Control Processes Essay1191 Words   |  5 Pagessuggests, these technological developments and worldwide economic restructuring, along with the commercialisation of the internet has lead to both localisation and globalisation of surveillance (Lyon, 3) This essay will discuss its ubiquity, three key purposes of surveillance, social, commercial and state/or government surveillance and how the law manages. When living in a contemporary, western context, one is endlessly subject to surveillance and it is near impossible to opt-out. When a new technologyRead MoreA Critique of Hew Strachans The Lost Meaning of Strategy1464 Words   |  6 PagesCritique of Hew Strachans The Lost Meaning of Strategy Introduction In his essay, The Lost Meaning of Strategy, Hew Strachan examines the historical roots of strategy and how the use of the term has become commonplace by political leaders who want sound decisive during uncertain times. In support of his assertions that policy actually precedes strategy as tools for effecting governmental aims, Strachan cites several examples from the historical record to demonstrate how the concept ofRead MoreHuman Trafficking Essay1431 Words   |  6 Pagestrafficked and facing several problems namely forced labor, commercial sexual exploitation, forced marriage, illegal adoption, begging and stealing. This essay will analyse what lead to the situation of human trafficking in China. I will suggest the possible solutions of this issue in this essay. Introduction â€Å"Human trafficking is the illegal trade of human beings for the purposes of reproductive slavery, commercial sexual exploitation, forced labor, or a modern-day formRead MoreThe Implementation Gap Between Theory And Practice Of Heritage Planning738 Words   |  3 PagesOverview of Topic: Sustainability is somewhat of a contentious issue within heritage planning. It is widely used, but not always well understood. This essay proposal uses this term to mean balancing the needs of current society with the preservation of current resources to improve cultural vitality, social equality, environmental responsibility and economic vitality (Letourneau, 2016). Each of these pillars contains several aspects, such as innovation and ecological balance, which contribute toRead MoreLehman Lynchs The Federal National Mortgage Association1132 Words   |  5 Pagesright to the sweet spot but there were no Davids in this story, these were all self-inflicted wounds. Deep wounds that affected the nation as a whole, wounds that cut so deep that they crushed the American Dream for some with each passing day. In this essay I aim to address the decisions that led to the demise of these behemoths and the worst economic downturn since the infamous Great Depression of the early 20th century. The 1930s, the period of the Great Depression is perhaps the most unstable financialRead MorePlanning Commission For The District Plan1736 Words   |  7 Pagesa BID Benefiting property owners pay an assessment which is billed and collected by the City of New York, which then disburses it to the BID. The assessment amount, if any, depends on the property type. â€Å"Occupied commercial or industrial properties are all assessed and pay a commercial rate† but â€Å"not-for profit owned and occupied properties generally do not pay an assessment† neither do City, State and/or Federal government occupied properties. (SBS). Residential properties, as well as vacant propertiesRead MoreConsumer Protection From Unfair Trading Regulations1716 Words   |  7 PagesThis essay will review the Consumer Protection from Unfair Trading Regulations 2008 (as amended) (‘CPUTs’) to assess how they are responsible for the operation of the Internal Market and consider whether the CPUTs have accomplished its objective of consumer protection. This essay will first explain the Internal Market and the significance of regulation and then proceed to demonstrate how the CPUTs enable the Internal Market to function properly and its protection of consumers. The Internal Market

The Causes and Effects of Alcoholism Free Essays

string(149) " Some of the side effects from drinking heavily include slurred speech, loss of inhibitions, slowed reaction times, loss of balance and memory loss\." Term Paper 12/7/11 Biology 205 The Causes and Effects of Alcoholism In the United States there are approximately 79,000 deaths annually attributed to excessive alcohol use (NASAIC, 2011). Alcoholism is defined as a medical disease or a neurological disorder. Alcoholism is essentially when a person continues to drink, even when health, work, or family are being harmed (NCBI et al, 2011). We will write a custom essay sample on The Causes and Effects of Alcoholism or any similar topic only for you Order Now Alcohol is not an issue when enjoyed in moderation and responsibly, this however is not always the case. 18. 3 million people in the U. S. are â€Å"heavy drinkers†; among these are 12. million people who have one or more symptoms of alcoholism (NCBI et al, 2011). Some of the many symptoms of alcoholism are hostility when asked about drinking, inability to stop or reduce alcohol intake, or making excuses to drink. The number of problem drinking in the U. S. has increased 8. 2 percent since 1980 and with the growing acceptance of alcohol this number is at risk of rising in the near future (NCBI et al, 2011). Problem drinking can be defined in two categories, alcohol dependence and alcohol abuse. Alcohol abuse is when a person â€Å"binge† drinks as way to escape from personal problems. Alcohol dependence is when a person has an addiction to alcohol and cannot control how much they drink. The person simply cannot just have one drink of alcohol without feeling the need to become intoxicated. The highest prevalence of alcohol dependence and abuse is among ages 18-24. Over 80 percent of college presidents in the U. S. identify alcohol abuse as the biggest problem on campus (nd. edu et al, 2003). College students are in the ideal environment to develop a drinking disorder. Students are away from their families and are caring for themselves for often the first time in their lives. Muscular System: Muscle Metabolism iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/muscular-system-muscle-metabolism/embed/#?secret=CYnzBCGQli" data-secret="CYnzBCGQli" width="500" height="282" title="#8220;Muscular System: Muscle Metabolism#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe With the increase in responsibility in their lives students can find themselves stressed and confused. These factors only lead to students drinking amongst other students in efforts to fit in or as an escape from their studies or other social problems. However, drinking too much and regularly only leads to even more social and physical problems in the future and possibly for the rest of their lives. Alcoholism is something that should not just be seen as a socially devastating disease. The life of a person with alcoholism is controlled by their alcohol addiction. The many short term effects of alcohol are minor compared to the long term health concerns from excessively abusing alcohol. Public health organizations are utilizing new methods of prevention and research to combat the further rise in this disease. Demographics Though there are risk factors for developing alcoholism there is no definite cause of the disease. A history of alcoholism in a person’s family definitely increases their risks of developing the disorder. This theory has been validated throughout the years utilizing twins in adoption cases growing up in different families. Current research concludes that certain genes may increase the risk of alcoholism, but the identity and function of which genes are still unknown (NCBI et al, 2011). Ethnic and religious background can also play a role in the development of alcoholism, in relation to the culture’s lifestyles and acceptance of alcohol. Cultural, religious values and expectations towards alcohol vary and can either promote or disapprove drinking. Members of different ethnic and cultural groups generally show preferences for different types of alcoholic beverages, which can affect their access and alcohol exposure. Other factors such as a race’s reaction to alcohol can affect the prevalence of drinking. For example, blacks are 3 times more likely to develop an alcohol related disease than white (NIAA et al, 2005). The SAMHSA National Household Survey on Drug Abuse reported that 3. 5% of people in their entire sample could be classified as alcohol dependent. Caucasian and black surveyors had a similar rate of 3. 4 percent of alcohol dependence (NIAA et al, 2005). Alcoholism rates for Native American and Hispanic-Mexican Americans are higher compared to other ethnicities at 5. percent (NIAA et al, 2005). It was found that these groups tend to start drinking at an earlier age and drank more heavily compared to other ethnic groups in the United States. The rates of alcohol dependence were lower among other groups, Caribbean, 1. 9%, Central American, 2. 8%, Cuban, 0. 9%, Puerto Rican, 3. 0% and South American, 2. 1% and Asian/Pacific Islander, 1. 8% (NIAA et al, 2005). The survey also reporte d that Asian Americans had higher rates of abstention and lower rates of heavy alcohol consumption compared to Whites, African Americans, and Hispanics. Diversity in drinking patterns is very distinguished between subgroups of the same racial or ethnic group. Mexican Americans born in the U. S. report drinking more often, but consuming less alcohol, and have three times higher rates of alcohol dependence (NIAA et al, 2005). This emphasizes that the lifestyle and genetics of a person play a greater role in alcoholism then race or culture. This is also relevant when looking at gender discrepancies. Women and men have the same chances of becoming alcoholics. However, women have a much stronger reaction to the effects of alcohol; therefore there are many more cases of alcoholism in men though there is no research to support gender susceptibility (NIAA et al, 2005). Women’s stronger reaction to alcohol also means that women are more susceptible to alcohol related illnesses after fewer years of heavy drinking. While research has provided many factors that increase the risk of alcoholism the highest risk factor for developing a drinking problem is a person’s lifestyle. This is why college students with their young, eager, and immature demographic are ideal for the development of alcoholism. Effects of Alcoholism on the Brain Alcohol is a central nervous system depressant and unlike other drugs alcohol does not activate a specific receptor in the brain. This attributes to the wide range of side effects of intoxication. Some of the side effects from drinking heavily include slurred speech, loss of inhibitions, slowed reaction times, loss of balance and memory loss. You read "The Causes and Effects of Alcoholism" in category "Papers" Cleary alcohol affects the brain negatively when causing these reactions. A definite sign that someone had consumed far too much alcohol is a â€Å"black out†. This is when a person has no recollection of events while they were intoxicated. A survey of 772 college undergraduates found that 51 percent of the students reported to having a blackout multiple times in their lives’ (nd. edu et al, 2003). What they do not recall is the altered state that their brains were in at the time. An estimated one-third to one-half of all unintentional and intentional injured Americans in accidents, crimes, and suicides were intoxicated (BSCS et al, 2003). Alcohol’s affect on the outer layer of the frontal cortex region of the brain interferes with the conscious thought process (BSCS et al, 2003). This contributes to the loss of inhibitions and sometimes careless behavior when someone is intoxicated. However, research has shown that these short term effects of alcohol abuse can be immensely more severe than just a hangover. People who drink heavily and regularly greatly increase their risk of developing changes in the brain. Up to 80 percent of alcoholics have thiamine deficiency (BSCS et al, 2003). This is a common occurrence in alcoholics and results from poor overall nutrition. This can eventually develop into serious brain disorders such as Wernicke or Korsakoff syndrome. Korsakoff’s psychosis is a chronic and debilitating syndrome, resulting in persistent learning and memory problems (BSCS et al, 2003). There are also cases where people have had difficulty walking and with hand eye coordination. People with Wernicke’s encephalopathy have mental confusion, paralysis of the nerves that move the eyes and difficulty with muscle coordination (BSCS et al, 2003). Drinking during pregnancy can lead to a range of physical, learning, and behavioral effects in the developing brain of the fetus (BSCS et al, 2003). This is known as fetal alcohol syndrome (FAS). FAS infant’s brains may have less volume and fewer brain cells as well as being smaller than average. Therefore, drinking during pregnancy ensures the child a high risk of developing serious health problems early on in their lives. Effects of Alcoholism on the Body The dangers of alcohol are commonly associated with the altered states of mind people can find themselves in; while the negative physical reactions to alcohol can be much more severe. Alcohol offers very little nutritional value and is high calories. The body treats alcohol as fat, converting alcohol sugars into fatty acids (BSCS et al, 2003). This results in a lack of energy and endurance. When alcohol is consumed 20% is absorbed by the stomach and 80% by the small intestine. When alcohol enters the blood stream it can affect nearly every tissue in the body. This is because cell membranes are highly permeable to alcohol (BSCS et al, 2003). This absorption can be affected by the amount of food or liquid in a person’s stomach. Other factors such as how quickly the alcohol is consumed or how much a person weighs also affect absorption which leads to intoxication. Women absorb alcohol faster due to their metabolism. The absorption of alcohol is referred to as the BAC, blood alcohol content. (Graph pg. 10) When our society thinks of alcohol related deaths alcohol poisoning is first to come to mind. Not only can a person die from drinking too much alcohol at one sitting but research has shown that consuming alcohol can result in vast amount of different alcohol related disease. One study determined that 3. 6% of all cancer cases worldwide are related to alcohol drinking, resulting in 3. 5% of all cancer death (NASAIC, 2011). Research has also concluded that drinking alcohol heavily can damage brain tissue, heart, liver and reproductive organs. Problem drinking can also cause pancreatitis, nutritional deficiencies, malignancies, and cirrhosis (NASAIC, 2011). The liver is the most vulnerable organ to alcohol abuse because it breaks down the alcohol into harmless by products and years of this can destroy the liver. Therefore, the negative effects on the body substantially outweigh the possible positive social aspects from drinking. Factors causing the problem In our society drinking alcohol has become widely accepted and is associated with a celebratory or ceremonial atmosphere. This is a key component in the current increase in alcoholism. With the current acceptance, stigmas and speculations about alcohol in our country people are unaware of the severity of the drug. The increase in alcoholism is due to the fact that a majority of people in our nation drinks alcohol rather than profane. The public receives their information about alcohol through family, peers, media, and personal experimentation. The information people and especially college students or children living in homes with alcoholism are receiving often glamorizes alcohol. Therefore, the public knows very little about effects of alcohol and the consequential harm they can inflict on themselves and others. Other factors such as the quantity and frequency a person tends to drink plays a role in the chances of developing a drinking disorder. People with addictive personalities, depression and other social disorders are also at a very high risk of becoming alcoholics (NASAIC, 2011). These people with stressful lifestyles, depression or anxiety problems often use alcohol as a release. Drinking â€Å"numbs† their pain and is an escape from their social issues. A striking 20% of all suicide victims in the United States had a form of alcoholism prior to their suicide attempt (NCBI et al, 2011). Adolescents that live in a culture where alcohol use is common are often pressured by their peers to partake. All of these risk factors are directly correlated to scenarios most college students find themselves in. In result, this age group is at the greatest risk of developing a drinking disorder. College students are at an impressionable age and are looking to meet and befriend new people. They are peer pressured into going out with their riends to restaurants, bars and clubs. With easy access to alcohol they are often drinking more frequently than any other time in their lives. Research has shown that immaturity of neurotransmitter system and hormonal changes during puberty lead to more pleasure in drinking alcohol (NASAIC, 2011). This means that developing brains introduced to alcohol may trigger long term biological changes developing into an alc ohol addiction. The overall public neglect and unawareness of the severity of alcoholism only leads to increasing rates of alcoholism in our society. Providing the public with a better understanding of the ease in developing this disorder is an immediate necessity in our nation. Public Health Response In most cases a person suffering due to alcoholism does not accept that they have a problem. This makes it very difficult or sometimes impossible to cure. The support from loved ones and friends is essential to help find the person a form of treatment that suits them. Alcoholism is treated with counseling and support groups like any social disorder. There is very large number of national and local help services for people looking for help dealing with their addictions. Impatient treatment centers are closed communities where patients are able to live focused on controlling their addiction. Alcoholism is common to most drug addictions, whereas after being dependent on the drug sobriety triggers withdrawal symptoms and often results in relapses. In these cases having the close support of an impatient rehab center is the most effective. Tragically most alcoholics do not have the chance of obtaining impatient sobriety because of lack of money. Outpatient programs are less expensive and are an effective method of treating an addiction. SMART, LifeRing, and  Alcoholics Anonymous are all support groups that attempt to resolve the behavioral effects that led the person to become an alcoholic (NCBI et al, 2011). Participants meet in groups or class a number of times a week and share their own personal alcoholism experiences. As a whole group working towards a sober lifestyle the patients have the counselor or the other participant to turn to when they need help dealing with a possible relapse. In most cases a person will never completely resolve their alcohol addiction. Refraining from drinking entirely after achieving sobriety is recommended to limit the chances of relapsing. Alcoholics struggling with staying sober can be prescribed medications. Acamprosate and Naltrexone are some drugs that have been shown to lower relapse rates in those who are alcohol dependent by reducing cravings and withdrawal symptoms (NASAIC, 2011). Prevention methods are currently being utilized to give people a better understanding of the risks and affects of alcohol. Programs such as D. A. R. E and other anti drug and alcohol programs are used to build awareness. Colleges have recognized the vulnerability of college students and have increased student awareness substantially over the past years. Online alcohol education programs are now mandatory for college freshmen to complete prior to admission to most universities. Though these classes are sometimes tedious and time consuming there is no doubt that they give adolescents a better awareness of alcoholisms social and physical effects. Other forms of prevention include warnings on alcoholic packaging and labels. These inform drinkers the percentage of alcohol in the drink and pregnancy warnings are always evident (NASAIC, 2011). Health organizations are working together to help find out more on the treatment and prevention of alcoholism to combat the prevalence of the disease in the future. Conclusion Alcoholism is not a disorder that only affects the one suffering from the disease. An addiction to alcohol controls the life of the patient, as well as their families. 56 million of Americans say that alcohol abuse has brought trouble to his or her family (NCBI et al, 2011). Getting a person to recognize the harm they are causing to themselves and others from their drinking is the first step of resolving the problem. The immense amount of organizations and support groups in America today provides people the best possible treatment. Studies continue to discover new illnesses that are in result of alcohol abuse. There is still no definite cause of the disease yet the factors attributing to developing alcoholism are definite. With a better understanding of the disease and a raised public awareness alcoholism is something that can be preventable for future generation. The chances of developing an alcohol addiction are higher than ever; which only leads to a new age of alcohol related diseases if the neglect of the negative effects of alcohol continues. Blood Alcohol Concentration| Changes in Feelings and Personality| Brain Regions Affected| Impaired Activities (continuum)| 0. 01–0. 05| Relaxation Sense of well being Loss of inhibition| Cerebral cortex| Alertness ,Judgment, CoordinationVisual tracking, Reasoning and depth perceptionInappropriate, obnoxious social behavior Slurred speech, Lack of balanceLoss of temperature regulation, Loss of bladder controlDifficulty breathing, Slowed heart rate| 0. 06–0. 10| Pleasure Numbness of feelings Nausea, Sleepiness Emotional arousal| Cerebral cortex + forebrain| | 0. 11–0. 0| Mood swings, Anger Sadness, Mania| Cerebral cortex + forebrain + cerebellum| | 0. 21–0. 30| Aggression Reduced sensations Depression Stupor| Cerebral cortex + forebrain + cerebellum + brain stem| | 0. 31–0. 40| Unconsciousness Death possible Coma| Entire brain| | 0. 41 and greater| Death| | | Advisory committee and NIAAA scientists (bscs. org, 2003)| (Effects of Alcoholism on the Brai n continued) Effects of Blood Alcohol Concentration The graph depicts the average person’s emotional and physical altering when consuming a certain amount of alcohol. For most people an hour after the rinking one 12oz beer will result in a BAC of . 02. The amount of alcohol attributes to very different and detrimental side effects the more it is consumed (BSCS et al, 2003). Bibliography 1) U. S. National Library of Medicine and A. D. A. M. Medical Encyclopedia staff, Alcoholism and Alcohol abuse and dependence; ncbi. nlm. nih. gov, March 20, 2011. http://www. ncbi. nlm. nih. gov/pubmedhealth/PMH0001940/ 2) National Institutes of Health, Alcohol abuse and Alcoholism staff, Information about Alcohol;  bscs. org, 2003. http://science-education. nih. gov/supplements/nih3/alcohol/guide/info-alcohol. tm 3) University of Notre Dame, Office of alcohol and drug education, Your Body and Alcohol; nd. edu, 2003. http://oade. nd. edu/educate-yourself-alcohol/your-body-and-alcohol/ 4) Na tional Institute on Alcohol Abuse and Alcoholism staff, Model 10h Ethnicity, Culture and Alcohol; NIAA. gov, March 2005. http://pubs. niaaa. nih. gov/publications/Social/Module10HEthnicity;Culture/Module10H. html 5) National Alcoholism and Substance Abuse Information Center staff, Alcoholism; addictioncareoptions. com, 2011. http://www. addictioncareoptions. com/alcohol-help/alcoholism How to cite The Causes and Effects of Alcoholism, Papers

Against Capital Punishment Essay Conclusion Example For Students

Against Capital Punishment Essay Conclusion Eye for an Eye and Tooth for a Tooth remains to be two of the 282laws of justice that Hammurabi established. I am headed towards the topic ofCapital Punishment. I am here to support Capital Punishment, and I believe thatit has many positive effects to our society. One of the more common proceduresin our country is the Death Penalty. the death penalty is extraordinarily rare. Since 1967, there has been one execution for every 1600 murders, or 0.06%. Therehave been approximately 560,000 murders and 358 executions from 1967-1996 FBIsUniform Crime Report (UCR) ; Bureau of Justice Statistics (BJS). As asupporter of Capital Punishment, putting a murderer to death row deters crime,efficiently utilizes the publics money, and is an equal retaliation. Body Ipersonally believe that execution is an effective deterrent of crime. To supportthis argument, I think that if a person knows how fast you can be put to deathby committing a crime, it will make them fully aware of their consequences indoing such crime. Although this doesnt stand for all people, I can say thatit is an educational statement that many believe to be true. For all the peoplethat are rational in the thought, the punishment of death seems to be a likelydeterrent. Safety is another reason why I am fore Capital Punishment. Itguarantees the society that the convicted murderer will never be out to commita nother crime, which takes away a persons fear for their life from that oneperson. Statistics by Dr. Isaac Ehrlich at the University of Chicago claimedthat capital punishment is indeed a deterrent. His research has shown that ifthe death penalty is used in a consistent way, it may deter as many as 8murderers for every execution carried out. Also, Life Imprisonment most of thetime only gives the prisoner one last chance to get out of the punishment,because prisoners are continually growing in number which leads to overcrowdedjail facilities. This allows the criminals to have an early parole than theirsentence should have been which is totally wrong. When a persons minds intentis to kill someone, they should suffer and be executed. The opponents that areagainst Capital Punishment claims that a person executed could be innocent. While this could be true, and does happen, as a Christian, I believe that Godwill be the last person to make the final decision and judgment upon who isguilty or not. He will reconsider the fact of going to hell or heaven. If youdid not commit the crime, he will be the one to make the final decision. Andthats the way a true Christian should view that issue. If you are not abeliever, there are still many safeguards guaranteeing protection of the rightsof those facing the death penalty. Some Safe Guards: 1) Capital punishment maybe imposed only when guilt is determined by clear and convincing evidenceleaving no room for an alternative explanation of the facts. 2) Anyone sentencedto death shall receive the right to appeal to a court of higher jurisdiction 3)Anyone sentenced to death shall have the right to seek pardon 4) Persons beloweighteen years of a age, pregnant women , new mothers or persons who have becomeinsane shall not be sentenced to death Capital Punishment, such as the deat hpenalty, does in fact save money. Most people believe that it costs more toexecute murderers than to imprison them for life, because of the cost of courtappeals, and the time that it takes to carry out the death sentence procedure. .u993885504297b04a9bc0492aaf268a68 , .u993885504297b04a9bc0492aaf268a68 .postImageUrl , .u993885504297b04a9bc0492aaf268a68 .centered-text-area { min-height: 80px; position: relative; } .u993885504297b04a9bc0492aaf268a68 , .u993885504297b04a9bc0492aaf268a68:hover , .u993885504297b04a9bc0492aaf268a68:visited , .u993885504297b04a9bc0492aaf268a68:active { border:0!important; } .u993885504297b04a9bc0492aaf268a68 .clearfix:after { content: ""; display: table; clear: both; } .u993885504297b04a9bc0492aaf268a68 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u993885504297b04a9bc0492aaf268a68:active , .u993885504297b04a9bc0492aaf268a68:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u993885504297b04a9bc0492aaf268a68 .centered-text-area { width: 100%; position: relative ; } .u993885504297b04a9bc0492aaf268a68 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u993885504297b04a9bc0492aaf268a68 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u993885504297b04a9bc0492aaf268a68 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u993885504297b04a9bc0492aaf268a68:hover .ctaButton { background-color: #34495E!important; } .u993885504297b04a9bc0492aaf268a68 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u993885504297b04a9bc0492aaf268a68 .u993885504297b04a9bc0492aaf268a68-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u993885504297b04a9bc0492aaf268a68:after { content: ""; display: block; clear: both; } READ: How the Internet Changed Business EssayBut studies show that over time, Life Imprisonment costs more money overall thanLife imprisonment does. JFA estimates that Life with out parole Costs 1.2-3.6million more dollars than equivalent death penalty cases. There is defiantly noquestion that the up front costs of the death penalty are much more higher thanfor equivalent LWOP cases. There also appears to be no question that, over time,equivalent LWOP cases are much more expensive from $1.2 to $3.6 million thandeath penalty cases. Capital Punishment is also an equivalent form ofpunishment. When a person murders a person, they should be ready to have theirlife taken. The victim suffers more than the murderer on death row, because thevictim deserved none of the suffering inflicted. The death of a murdered victimhas a greater impact on their family, friends, and loved ones. For their lovedone got murdered for unknown reasons. When a killer is executed, he is sufferingthe consequences upon what he did. It is only fair to punish someone equallyupon what they did. BibliographyUs Vital Statistics Abstract, 1994, and C.P. 1995 BJS 1996 DeathPenalty-American Civil Liberties Union

Aqualisa Quartz Case Analysis free essay sample

Summary: Aqulisa’s newest and highly innovative product, the Quartz Shower, comes in two forms: Standard and Pumped. Despite the initial anticipation and buzz surrounding the product at its outset, early sales figures in the first four months were much lower than expected at an average of only 15 units/day. Management is interested in generating sales momentum, and is willing to rethink their marketing strategy but not their pricing. The three options they are facing are to target consumers, do-it-yourselfers, or developers directly. While each of these options have pros and cons, we are recommending that the Quartz product be marketed directly to premium consumers, as well as directly to the consultants they will be advised by while shopping various high-end showrooms. While Aqualisa is a relatively small company, it has invested a great deal of time (three years of development) and money (â‚ ¬5.8M) toward the creation of this product thus far, and the additional â‚ ¬3 â‚ ¬4 million for a large-scale consumer campaign is a nominal and necessary fee to drive the volume of growth that is necessary in order to â€Å"break out of the pack. We will write a custom essay sample on Aqualisa Quartz Case Analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page † Company: Aqualisa is a U. K. shower manufacturer with a reputation for producing high-quality, premium products alongside excellent service. Market share is currently at 17% (second largest) in Mixer Showers and at 11% (third largest) overall1. However despite their reputation, consumers are beginning to perceive the brand as â€Å"overpriced,† actual service is slipping, and 10% of products still malfunction. The company has focused its efforts on innovation, sourcing a top-notch RD team, a new state-of-the-art testing facility, nine patents, and an engineering team that has grown from six to twenty. Customer: Only about 60% of homes in the U. K. have showers,2 and market research has shown that consumers are most concerned with style, good pressure, stable temperature, ease of use, and reliability when choosing a shower. However, consumers are broadly uninformed and possess little brand awareness, as the majority rely on individual plumbers to recommend a brand for them. Plumbers, on the other hand, are most concerned with ease of installment and functioning reliability. Competition: As Aqualisa (or one of its subsidiaries, ShowerMax and Gainsborough) offers products in every category (Electric Mixer, and Integral Power) as well as every price point (Value, Standard, and Premium) they face a wide variety of competition. Other  companies are beginning to catch up to Aqualisa’s technology innovations, and the Managing Director believes that at most Aqualisa has at most a two-year lead on competitors with the Quartz technology. Triton is the largest competitor with overall dominant market share at 30%,3 but in the high-end premium brands Hansgrohe (a German brand) is also a notable competitor that sells in showrooms. Segmenting: Due to the high price of the Quartz technology, customers should be segmented by purchasing behavior in relation to price-point. In this regard, there are three segments: value, standard, and premium. Value customers care most about convenience and price while avoiding products that require excavation costs, standard customers esteem performance and service as the most important (but typically rely on an independent plumber to choose for them), and premium customers typically shop in showrooms since they regard style as the most significant factor. There are two segments outside of these consumers: do-it-yourselfers and developers. While neither are similar to the typical consumer discussed above, both still offer sales potential. Do-it-yourselfers are typically landlords and apartment dwellers that value low cost and ease of installment. Because of this, they there is a strong preference for electric showers in this segment. Developers want reliable, nice-looking products, but are extremely price-sensitive since their ultimate goal is profits from the sale of the unit. Targeting: Because the Quartz technology is priced â‚ ¬346 â‚ ¬576 higher than the average retail price of Aqualisa’s other products,4 targeting a segment that is less price-sensitive is vital. As Quartz is a premium product, targeting the value and standard segments will result in heavy price-resistance and ultimately lower sales volume. Furthermore, standard customers typically rely on individual plumbers to select a brand for them, and Aqualisa has faced resistance among plumbers in adoption of their new technology because plumbers are skeptical of new technology and hesitant to work with products they are unfamiliar with. Premium customers, however, value style above all else and rely on showrooms as consultancies for stylish premium products which aligns with the value proposition of the Quartz technology. There is also a smaller volume of competition in this space, since the variety of brands within a showroom is limited (while the variety of brands available to an independent plumber or contractor are indefinite). Therefore, the marketing strategy for the Quartz brand should target premium consumers, as well as the showroom consultants they will be interacting with, directly. Positioning: For style and luxury-seeking consumers, the Aqualisa Quartz is the shower brand that will give your home a â€Å"wow† factor and your body a sense of renewal. With its sleek look, ultramodern technology, and reliably revitalizing water pressure and temperature, your bathroom will be transformed into a spa oasis. Product, Price, Promotion, Place: The Quartz product is innovative, speedy (with only a half-day average installation time), efficient, reliable, and impressive. While it is more expensive than the other product offerings in Aqualisa’s line, it is also based on advanced technology that high-end consumers will be willing to pay a premium for. Maintaining the current pricing per management’s request at â‚ ¬850 for the Quartz Standard and â‚ ¬1,080 for the Quartz Pumped, we will utilize our current 20 person sales force to redirect all new customer acquisitions toward high-end showrooms. With great success at the Bathroom Expo in London and a multitude of high-end products in the RD pipeline (Body Jet and â€Å"Slave† Remote), this is a distribution channel we will need to exploit. To cultivate these new relationships the sales team will need to shift from 10% of its time spent in new customer acquisitions to 20% (since Aqualisa is currently only in 25% of the 2,000 showrooms nationwide). Furthermore, these showrooms offer installation services to their customers through relationships with subcontractors and plumbers; if we can get the consultants in the showrooms to sell our high-end products to luxury-seeking consumers, the plumbers will be forced to install the product (and have historically responded very positively to it once familiarized). This will organically expand our network outside of showrooms when these plumbers complete jobs for other clients as well. Trade shops and DIY sheds are not optimal distribution channels for the product; plumbers that are resistant to change are the primary customer at trade shops, while the Gainsborough brand is already operating successfully in the DIY (and extremely price-sensitive) space. The promotional expenses associated with marketing directly to consumers is projected at â‚ ¬3 â‚ ¬4 million over the next two years, but with all of the time and money we have spent on RD, state-of-the-art test facilities, patents, and additional manpower this is a necessary bet for the company to make.

The Life and Death of a Pharao essays

The Life and Death of a Pharao essays The Life and death of a Pharaoh TUTANKHEM King Tutankhamen was one of many Pharaohs of Egypt who ruled roughly between 3100 B.C. and 341 B.C. To many he was one of the most famous, however, not the greatest of all pharaohs. Who exactly was this king, whom many referred to as The Boy King. In this report I will briefly take a look at who his parents were, the period in which he reigned, and his death. Looking at the life of King Tut, we find and see that very little or virtually nothing was recorded concerning his life. Most of what has been learned was derived from many of the artifacts found in his tomb. In fact, practically nothing was known of Tutankhamen, when Howard Carter, the archaeologist, encourage by his findings in the Valley of the Kings, undertook, with Lord Carnarvons moral and material support, to find his grave (Desroches-Noblecourt 16). Mr. Carter discovered this fascinating tomb in November 1922. It took him approximately seven years of hard dedicated and deligent digging and searching before this great discovery was made. However, his diligence gave us a little more information about the possible parents of the king. There is much uncertainty ad speculation as to the actual parents of King Tut. His father is pretty much narrowed down between King Amenophis III and Amenophis IV who preceded him as Pharaoh. Among the kings burial treasury therere some references to his possible parents (particularly pointing to his father as Amenophis III). However there isnt enough to evidence to secure its absolute certainty. According to Desroches-Noblecourt, Only in one inscription upon a lion consecrated in the temple of Soleb and later taken further south to Gebel Barkal in the Sudan does Tutankhamen call Amenophis III his father. Many authors refuse to take this literally and regard it simply as a general reference to a royal ancestor. Indeed, am...

Case study Example | Topics and Well Written Essays - 500 words - 28

Case Study Example The Repo 108 transactions pledged 108% collateralization. At the end of the second quarter reporting period in 2008, Lehman had over $50 billion in Repo 105 transactions and about $6 billion in cash and cash equivalents. The theoretical accounting justification that this treatment as a â€Å"sale† and a contract for repurchase is that the 5% extra of assets transferred is so much greater than interest for the short period that repurchase is obviously different from a pure loan. (Per the legal letter from theLinklaters law firm in London in 2001.) The crux of the E & Y argument is that SFAS 140 (adopted in 2000) in paragraph 98 states that such Repos â€Å"shall† be treated as a sale. Several amendments and changes to SFAS 140 were made prior to 2007 and 2008 when the Repos became a big problem for Lehman and SFAS 160 more recently. The SEC apparently does not have sufficient confidence to charge former Lehman executives with fraud, but is further investigating E & Y. The status of SFAS 140 indicates all conditions set by the letter of the law. SFAS also violates the principles of accounting set by FASB. Many potential investors offer false promises hence altering the accounting information. Rules set in accounting often offer misleading information as it is in the case of SFAS 140. The practice aids accountants remove the temporary liabilities from company balance sheets on temporary purchasing agreements. This is because the transaction is handled as a sale instead of a liability. The controversy of SFAS 140 did not arise in 2008. The standard was under controversy for amendment reasons. The amendment was to re-examine parts of the provisions set for SFAS 140 that may offer misleading information. The issue experienced with Lehman brought about the issue of fore front. SFAS 140 is used by accountants to move assets transfer in the form of sale under certain conditions. SFAS 1140 however has many controversies since its roll out. Investigations

3 supreme court briefs Essay Example | Topics and Well Written Essays - 750 words

3 supreme court briefs - Essay Example in this case is whether it is right to consider a person sold as a slave a citizen of the mentioned state and therefore, entitled to enjoy rights and privileges alongside immunities granted under the constitution of the United States. The key issue in this case is; â€Å"Can a slave duly be considered as a citizen and entitled to all benefits granted to United States citizens under the constitution? The overall decision in this case was that black slaves were not recognized as legitimate citizens of the United States, but were merely considered as property. Therefore, in answer to the key issue the court’s decision was simply â€Å"no†, Dred Scott was not considered as a citizen. In this case, there were seven votes for Sandford and only 2 voted against the ruling. Justice Taney argued on the fact that there is no right to citizenship to those who descended from an American slave according to Article III (Delaney). There are national norms specifically instituted for the purposes of creating legal frameworks safeguarding issues on citizenship. Therefore, Missouri Compromise was held unconstitutional by the court, for reasons of ending slavery question. The constitution never provided for slaves under the word ‘citizens’, this is since by the time of framing and adoption of the constitution slaves were considered an inferior class. In this case the Lochner was sued for breaching the Bakeshop Act under New York state labor law. The defendant (Lochner) gave an employee permission to work in his bakery for more than sixty hours per week. The legal provision in this case is based on Bakeshop Act of 1897; no employee in the bakery sector was permitted to work more than ten hours in a day or sixty hours in a week. Lochner appealed his case under the Due Process Clause of the 14th, on the grounds that the law breached his freedom in the process of contracting employees (Delaney). The key issue is determination of key legislations that seeks to impose restrictions

Western Culture Research Paper Example | Topics and Well Written Essays - 750 words

Western Culture - Research Paper Example Culture is inherent in a society, and that culture affects and influences the way that particular society conducts its business( Henry 1999 ). Due to the advent of globalization, companies have sought overseas operations to expand their market as well as gain from trade agreements. More so, the availability of cheap labor has attracted multinationals to invest in Southeast Asia ( Philippines, Thailand, Indonesia), especially in China. However, issues in organizational behavior always resurface as western methods of management are fitted into Asian culture. In order to prevent this misunderstanding, it would be best to identify critical issues in business culture. An important model in understanding business culture was developed by Geert Hofstede. He firmly believed that a misunderstanding of business culture can have tragic consequences for companies (which was the case of Wal-Mart ) resulting to great financial loss . Hofstede’s statement is clear â€Å"Culture is more often a source of conflict than of synergy. Cultural differences are a nuisance at best and often a disaster†. The case which I would present is about the reflections of a consultant of one of Ohio’s oldest manufacturer of metal parts. The American business owner established a small business in China along with a Chinese business partner. The case is not really about total failure of a western business in China, rather, a few adjustments have to be made to be able to survive within the Chinese business culture. One problem that was specifically observed by westerners is the Chinese optimist attitude of â€Å" NO Problem† which seems refreshing to a westerner. However, the westerner only realizes later that there is indeed a presence of seemingly insurmountable problems which should be resolved later on. To be more specific : One of the first American business owners whom the Cunningham’s met in Changzhou warned them to expect that at the

Home Alarm System: An analysis

Home Alarm System: An analysis Home burglaries and property trespassing is a common event; more than forty per one thousand households get robbed yearly. With the introduction of home alarm systems the rates of burglaries have dropped significantly for the past thirty years. Therefore, throughout the semester, we have been working on building a functional home alarm system using PIC microcontroller, a keypad, an LCD display and a magnetic sensor. Household burglary is defined as an illicit entry or attempted entry of a residence which usually involves theft. The illegal entry may be by force, such as breaking a window or slashing a screen, or may be without force by entering through an unlocked door or an open window. As long as the person entering has no legal right to be present in the structure a burglary has occurred. Furthermore, burglary is not only the entry of the house by itself; illegal entry of a garage or any other structure on the premises also represents household burglary. [12] Figure1.Home Burglary Statistics (2008-2011).Washington Post [Photograph].Retrieved from http://homesecurity.net/home-burglary-statistic/ The most common targets are residential houses. Those of them without security systems installed are about three times as likely to be broken into as homes with security systems installed. Moreover, the first place that the robber will search is usually the master bedroom because most people keep their valuables there. The preferred items to be stolen are cash, jewelry, electronic equipment, silver, guns and other items easy to put on the market. [8] Statistics showed that every 14.6 seconds, a burglary takes place in the United States and most of them occur between 10 am and 3 pm. Burglars spend an average of 8 to 12 minutes in your household. The residence owner can take the following safety measures such as: burglars search for homes that appear to be vacant; robbers want to waste no more than sixty seconds breaking into a home. [8] Points of Entry of Burglars: Figure2 .Burglary Facts and Statistics (2008). [Photograph]. Retrieved from http://www.articlesbase.com/home-and-family-articles/burglary-facts-and-statistics-338161.html One survey in Pennsylvania showed that: 81 percent of residential intrusions occur through the first floor. 34 percent of burglars entered through the front door; 23 percent through a first-floor window; 22 percent through the back door; 9 percent through the garage; 4 percent entered through a basement; 4 percent through an unlocked entrance; 2 percent through a storage area; 2 percent entered anywhere on the second floor. [2] Definition of a Home Alarm System: A home alarm system is used as a defensive device to monitor all unwelcome events such as intrusion, glass breaking and mainly to avoid theft. It is also used to alert a user of a possible danger. It focuses on all of the accessible entry points of the house, so that the alarm will sound as soon as the intruder enters. Advantages: The most important advantage of the home alarm system is the security it offers from theft of costly things such as the jewelry, the television set, your pc, cell phones, and etcà ¢Ã¢â€š ¬Ã‚ ¦ causing massive financial problems. In addition, a home alarm system is necessary not just for the material possessions in your home but also increases protection on the family. Furthermore, a burglar may want to break the door of your house while barging in. You also might have to cope with broken windows, smashed furniture and other general damage. Making up for this damage will be expensive not just time wise but also requires great deal of effort since burglars these days are interested in expensive items. They search for important identifications such as your bank statements, passports, and credit cards, essentially whatever they get their hands on. The misuse of these documents will disturb your economic balance. [13] Therefore, it is recommended to install a home alarm system at your pl ace. Disadvantages: One of the main disadvantages and is mainly caused by a malfunction is the generation of a false alarm where it can be triggered accidentally and thus cause unnecessary inconvenience. Moreover, having children might cause a lock of the system by improper insertion of the password. Also, if you failed to insert the password in time, the alarm may be triggered. Some burglars are highly experienced and have the knowledge to disable the alarm, the phone lines, and the electricity leaving you helpless in a critical situation. How Does a Home Alarm System Operate? Sensors are the most vital part of the system; they act like the eyes and ears of a home alarm system by monitoring break in points and interior areas. The typical sensors, which are usually two magnets, are generally installed on doors and windows such that one magnet is connected to the door or window and the other is connected to the door or window frame. When the door or window is opened, one magnet is removed from the surrounding area of the other and the sensor registers that the door has been opened. More advanced home alarm systems may also contain vibration sensors to detect when glass has been broken by measuring the vibrations caused by the breakage. Also, many systems use motion sensors that compute the proximity of a rooms walls by producing infrared beams and measuring the time required for them to bounce back; if a beam comes back sooner than expected, it likely bounced off of a person and the sensor registers motion. [4] When the alarm system is installed, each sensor is registered with the control panel either through wires or wirelessly. The control panel also interfaces with keypads and other input devices used by the home owner to control the system. The control center keeps track of the status of the sensors and reports activity through LCD displays and other output devices. Moreover, when activity takes places, such as the opening of a window, the sensors report the activity to the control center and the center registers that a disturbance has occurred. In managed alarm systems, the control panel also checks the sensors to verify that they are still operational; if a sensor fails to reply, the center alerts the home owner of an out of order sensor. If the home owner activates the alarm system and the control center registers activity in the home, a signal is sent by the control to a buzzer, flashing lights or any other audiovisual alarm element. Types of Alarm Systems: Home burglar alarms normally include the following: Window and door sensors Motion detectors Main control panel Centrally located keypad Exterior security signs Hard-wired or wireless construction These systems are often centrally monitored by a security provider that alerts authorities of break-ins. Some of the more common systems that are included in many homes: Smoke alarm systems include smoke detectors, possibly strobe lights and hearing impaired features for seniors and hearing impaired home owners. Fire alarms include a series of smoke detectors, heat detectors and possibly an in-home sprinkler. One ignored aspect of your home security is your homes built in systems, such as heating and cooling and plumbing. Critical System Alarms include: Cooling and heating alarms have detection and monitoring devices that transmit information about your heating and cooling system often directly to a monitoring company. Flood and water alarm systems monitor your plumbing system where even small leaks can go unnoticed and result in thousands of dollars in repairs. [5] Types of Alarm Sensors: Alarm Sensors are essential elements of your home security system. A wide variety of security alarm sensors and detectors are available for use. It is obvious what most sensors do, so we will only describe the main ones used in a basic system. Contact Sensors: Most burglaries involve doors, either on entry or while leaving the house. So protecting all doors is a must. (Example: magnetic circuit breakers).Door contacts may be hardwired or wireless; hardwired contacts are usually buried in the doorframe, which is less obvious than wireless and are preferable. Window Contacts: Can be hardwired or wireless. Motion Sensors: Its the most essential and common form of protection. Passive infrared sensors: Detect motion by sensing a sudden change in heat. Dual-Tech motion detectors use two different technologies in the same unit: passive infrared and microwave. These devices are designed to avoid false alarms since both technologies must detect motion before setting off the alarm. Photoelectric Sensors: These sensors project a beam of light across a hall or doorway to detect motion and are triggered when a person passing through interrupts the beam. Glass Break Detectors: Usually mounted near windows to detect the specific high frequency sound of glass being shattered. They are usually installed on a wall opposite or adjacent to the protected glass and are effective within about 15 to 25. Smoke and Heat Detectors: Detect smoke and heat. [1] Chapter II: Our Home Alarm System Our Home Alarm System: Our projects main concern was to build a Home Alarm System using a PIC microcontroller. We started off our project by coding the Keypad, then LCD and the final touch was the sensor. We also added two types of buzzers: one to sound the alarm and the other as a key tone buzzer. The final result turned out to be the following: Figure3. Our Home Alarm System Materials Used: Cost: PIC16F877A 7$ 4X4 Keypad 2$ JHD 162A LCD 6$ 6V Alarm Buzzer 0.5$ Key tone Buzzer 0.5$ 4 MEGA Crystal Oscillator 5$ 3 Flashing LEDs 0.1$ 9 Resistors (10Kà ¢Ã¢â‚¬Å¾Ã‚ ¦, 470 à ¢Ã¢â‚¬Å¾Ã‚ ¦, 1Kà ¢Ã¢â‚¬Å¾Ã‚ ¦) 0.1$ 18 Pico Capacitors 1$ Magnetic Sensor 2$ Input Voltage Wires 0.1$ Breadboard 3$ Total Cost: 27.3$ Process of Building: First of all the PIC: PIC is a family of Harvard architecture microcontrollers. The name PIC refers to Peripheral Interface Controller. They are popular with both professional developers and hobbyists alike due to their low cost, wide availability and large user base. The PIC has an overall of 40 pins. These pins include input/output ports such as PORTA, PORTB, PORTC, PORTD, PORTE and two Vdd ports for input voltage. The PIC architecture is characterized by its multiple attributes: Separate code and data spaces (Harvard architecture). A small number of fixed length instructions. Most instructions are single cycle execution, with one delay cycle on branches and skips. All RAM locations function as registers as both source and destination of math and other functions. A hardware stack for storing return addresses. Data space mapped CPU, port, and peripheral registers. The program counter is also mapped into the data space and writable. There is no distinction between memory space and register space because the RAM serves the job of both memory and registers, and it is usually just referred to as the register file. The keypad: This device is used to enter the password selected by the user and to arm or disarm the alarm by selecting the various profiles installed in the system. As you can see from our projects picture we used a 4 x 4 keypad, as instructed by Dr. Ayoubi we started off our project by working on the keypad and testing it on Proteus and on the PIC itself. The design of a 4 x 4 keypad can be approached by either adopting the serial or the parallel concept. The serial concept is tedious in terms of software effort, complex in circuitry and slow in response. However, it requires few interface lines. Meanwhile, the parallel concept on the other hand is less complex in circuitry, less software intensive and faster in response. Its concept also requires more interface lines, that is, 8 plus an interrupt line for a 4 by 4 keypad. [10] Our design for a functional keypad was the usage of an alternation of ports between inputs and outputs which is done by using the TRIS function. We started off by setting the first four ports of PORTB as the inputs and the latter four ports as the outputs. This is done by moving the binary literal 11110000 to the working registers and having the latter four ports pulled down by 10kà ¢Ã¢â‚¬Å¾Ã‚ ¦ resistors. The first four ports are connected to the columns meanwhile the last four are connected to the rows. Moreover, as a justification for this reasoning is the fact that it is required to scan the columns for the pressed key and then scan the rows and the results will be decoded in a decoder telling us which button of the keypad was pressed. The main functionality of the keypad as mentioned earlier is to set the code. The alarm can be armed and disarmed with a standard four digit user code in our case. The master code is a step above a regular user code. It is used to unlock the system, as well as programming or erasing a regular user code. Theoretically it can also be used to bypass some sensors. The default password set during the design, which is also the installation code, is 1234. Most alarm companies use the same installer code for all of their installations, and the vast majority will never give their installer code to a customer, for obvious reasons. LCD (Liquid Crystal Display): An LCD is a thin, flat electronic visual display that uses the light modulating properties of liquid crystals (LCs). They are used in a wide range of applications, including computer monitors, television, instrument panels, etc. They are common in consumer devices such as clocks, watches, calculators, and telephones. Liquid crystal displays (LCDs) offer several advantages over traditional cathode ray tube displays that make them ideal for several applications. Of course, LCDs are flat, and they use only a fraction of the power required by CRTs. They are easier to read and more pleasant to work with for long periods of time than most ordinary video monitors. It also has few disadvantages, such as limited view angle, brightness, and contrast, not to mention high manufacturing cost. As research continues, these limitations are slowly becoming less significant. [6] [11] [14] In our design, we used a 1k resistor to set the contrast at the LCD display. Sensor Used: The sensor used is the typical magnetic switch circuit breaker as shown in the figure below: Figure4. How Burglar Alarms Work. Retrieved from http://home.howstuffworks.com/home-improvement/household-safety/security/burglar-alarm1.html A magnetic sensor is used to detect any changes as well as disturbances in a certain magnetic fields. In addition, when the magnets are separated it means we have an open circuit and when it is closed it acts like a short circuit. When the door is closed, the magnet pulls the metal switch close so the circuit is complete. Then, the current powers the relays electromagnet, so the buzzer circuit stays open. When you move the magnet by opening the door, the spring snaps the switch back into the open position. This cuts off the current and closes the relay, sounding the alarm. [7] Functionality of our system As soon as we connect the 5V power source the alarm greets us with a welcome message displayed on the LCD then asks us to provide the password. Once entered correctly the green LED flashes accepting the code. If the password entered was incorrect the red LED flashes and the system gives you two further chances to enter the correct password. If both remaining attempts failed the system will lock. The only way to unlock the system is by clicking the star key (*) for more than five seconds. This feature should be kept a secret between the user and the company otherwise anyone who knows it can unlock the system and keep trying to hack into it. The keypad should be installed next to the entry door because it is programmed with a time lag, to permit you to exit when leaving, and enter on arriving home, without activating the alarm. We have set a profile that gives you 20 seconds before leaving the house and the alarm starting. By clicking the (A) button on the keypad the counter starts giving you the amount of time to leave the house. If the magnets of the magnetic switch get separated, by the opening of a door or a window (depending on where it is installed), the internal invisible counter gives the user 15 seconds or 3 trials to set the password correctly or the alarm will go off. The alarm will remain firing until the password is set correctly. Furthermore, the option of changing the password is also available. In order to do so insert an incorrect password and the red LED flashes. While it is blinking click on the star button and wait until the yellow LED blinks and the LCD displays INSERT ADMIN PASS. In our system the administrator password is 5678. After inserting the correct administrator password the system will ask you to insert the new password then once again for confirmation. The administrator password however cannot be changed unless we change it in the code and download it again on the chip. Chapter III: Algorithm Design Block Diagrams: Figure5. Block Diagram showing how the system functions Figure6. Block Diagram showing how the keypad functions Proteus: Figure7. Our Design on Proteus Chapter IV: Conclusion References Conclusion: As we have seen in the graph Burglary rates figure7, the alarm system is becoming a must in modern day life in order to protect our valuables and the ones we care about. As we can see from the graph below, the rate of burglary is declining in 1981 that is when technology started evolving greatly and as we can see with time crime kept on decreasing. Figure7.Key Facts at a Glance (2011).Retrieved from http://bjs.ojp.usdoj.gov/content/glance/burg.cfm Figure8.Certified Security Systems (2010). Retrieved from http://certifiedsecuritysystems.com/crime-statistics.aspx In flow chart figure8, alarms are moderately effective (57%), 40% very effective, and 3% not effective as owners say. Alarm owners are very satisfied with price and value of security systems such that 74% excellent and good, 22% just okay, and 4% Poor and Terrible. In conclusion, comparing our cost to the prices on the market we can see that systems cost from 30$ to 200$ depending on the number of sensors, the ground it covers and its specifications. Therefore, we recommend each house owner to buy an alarm system because it is not very expensive and might save you the trouble and the inconvenience and the financial losses caused by a robbery. REFERENCE LIST [1] Alarm SensorsAre Essential and Primary Elements of Your Home Security System (n.d.). Retrieved January 19, 2011 from http://www.home-security-action.co.uk/alarm-sensors.html [2] Burglary Facts and Statistics (2008).Retrieved January 19, 2011, from http://www.articlesbase.com/home-and-family-articles/burglary-facts-and-statistics-338161.html [3] Certified Security Systems (2010). Retrieved January 20, 2011 from http://certifiedsecuritysystems.com/crime-statistics.aspx [4]Evans, K. (n.d.). How Does a Home Alarm System Operate? Retrieved January 18, 2011 from http://www.ehow.com/how-does_4568395_home-alarm-system-operate.html [5] From Burglar Alarms to Fire Alarms (2008-2011). Retrieved January 19, 2011 from http://homesecurity.net/security-alarms/ [6] Gowan, M. (2000). How it Works: LCD Monitors. Retrieved January 20, 2011 from http://www.pcworld.com/article/15112/how_it_works_lcd_monitors.html [7] Harris, T. (n.d.). How Burglar Alarms Work. Retrieved January 20, 2011 from http://home.howstuffworks.com/home-improvement/household-safety/security/burglar-alarm1.html [8] Home Burglary Statistics (2008-2011).Washington Post. Retrieved January, 19, 2011, http://homesecurity.net/home-burglary-statistic/ [9] How Hard Wired Home Alarm Systems Its Add On Components Work! (n.d.). Retrieved January 20, 2011 from http://www.top-home-security-info.com/home-alarm-systems.html [10] Interrupt Driven 44 Keypad (n.d.). Retrieved January 19, 2011 from http://priorartdatabase.com/IPCOM/000005778 [11] Introduction to Liquid Crystal Displays (n.d.). Retrieved January 19, 2011 from http://plc.cwru.edu/tutorial/enhanced/files/lcd/intro.htm [12] Key Facts at a Glance (2011).Retrieved January 19, 2011, from http://bjs.ojp.usdoj.gov/content/glance/burg.cfm [13] Krejcik, R. (2010). Advantages of a Home Alarm System. Retrieved January20, 2011 from http://www.realestateproarticles.com/Art/30563/271/Advantages-of-a-home- alarm-system.html [14] LCD (2011). Retrieved January 20, 2011 from http://www.webopedia.com/TERM/L/LCD.html

Function of Montage in the Film, The Night of the Hunter :: Movie Film Essays

Function of Montage in the Film, The Night of the Hunter In The Night of the Hunter various montages are utilized throughout the plot to capture the literal and figurative messages of the movie. The director uses montages to basically allow the audience to grasp the ideas that are being put forth. For instance, when the widow and Icy are talking about marriage plans with Harry Powell, clips of a train interrupt the seemingly continuous conversation. The two women discuss the joyous plans for the marriage and ironically this conversation gets interrupted by a runaway train. The train seems to be heading for disaster at high speed. This correlates to the marriage plans, which are also quick to be orchestrated and will eventually lead to disaster. This montage is specifically placed to foreshadow the upcoming events that lead to the widow’s death. The montage fuses together two unrelated shots in order to achieve a specific idea of foreshadowing the future. I believe that the longest montage of the film is animal clips throughout the duration of the children’s getaway. As the two are in their boat, floating down the river, the seemingly continuous segment of footage gets interrupted with clips of small creatures. The small creatures range from turtles to birds to rabbits, alluding to the small creatures running away from Harry Powell. Now, these images get juxtaposed with the images of predators such as owls and fox that are associated with Harry Powell. This directly reflects the idea that Harry Powell is the â€Å"Hunter†, while the children are the small prey. This montage is used to show the danger that the children face as well as helping to characterize both parties as the helpless prey vs the night hunter.

The Hundred Flowers Campaign

The Hundred Flowers Campaign began in 1957 when Mao Zedong declared in a speech, â€Å"Let a hundred schools of thought contend,† effectively encouraging criticism from members of the Chinese Communist Party. After members began pointing out where the party had made mistakes, however, Mao suddenly reversed this new policy and began the Anti-Rightist Movement, condemning the critics whose opinions he had just previously invited. Was the Hundred Flowers Campaign a trick designed by Mao to trap his opponents? Mao reversed his policies, which people may use as proof that the campaign was a trick. Mao first announced his call for criticism to the members of the party on 27 February 1957. After they overcame their initial fears of being labelled ‘anti-party,’ members acquiesced to Mao’s request on a tremendous scale, sending millions of letters complaining of corruption, inefficiency, and lack of realism within the party. But then, suddenly, on 19 July 1957, only five months after its conception, Mao halted the campaign and began the Anti-Rightist Movement, a stark contrast to the Hundred Flowers Campaign. It was now a time of harsh suppression; those who had criticized the party were now reprimanded. This sudden and completely turnaround change in policy seems to suggest that the Hundred Flowers Campaign had been a deliberate manoeuvre to lure Mao’s enemies into the open, where they could be easily identified and removed during the Anti-Rightist Movement. Indeed, Mao seemed to have successfully trapped his opponents with this cunning trick. The harshness of the Anti-Rightist Movement also suggests that the campaign was a trick. Those who responded to Mao’s call for criticism most vehemently were now forced to withdraw their statements. Furthermore, thousands of party members were sent to ‘re-education camps,’ where some spent the next five or more years doing hard labour. Even Zhou Enlai, one of Mao’s most loyal supporters, was forced to make a specious and humiliating self-criticism in front of a large party gathering. Mao’s retaliation was severe, precise, and on an enormously large scale. He was obviously poised to attack, and this hints that the Hundred Flowers Campaign was merely a wily method of enticing Mao’s prey. There is, on the other hand, much evidence to support that the campaign was a genuine attempt at reform. In his ‘Contradictions’ speech, given to leading party workers in early 1957, Mao complained of the oppressive way some party officials were applying policies and hinted that it was time to begin permitting intellectuals to voice their opinions. Furthermore, in 1956, he had been tolerant of Hu Feng, a writer who challenged the idea that all artistic merit should be judged based on Marxist-Leninist values, even as other CCP leaders viciously censured him. These two examples show that Mao, although previously disdainful of intellectuals, may have begun to see their importance, and thus may have been honestly inviting their criticism when the Hundred Flowers Campaign began. In addition, the launching of the Hundred Flowers Campaign may have been triggered by events in other communist states rather than a desire to trick party opponents. In 1956, Soviet Union leader Nikita Khrushchev launched an attack on the previous leader Joseph Stalin, dead now for three years, and his ‘cult of personality,’ Mao probably saw how his own popularity—adulating portraits of him were being hung everywhere—could also be interpreted as a cult of personality. Mao obviously wanted to dispel this notion, and may have attempted to do so with the Hundred Flowers Campaign. The campaign showed that he valued other people’s opinions, and that he was not just a heroic public image that deserved unquestioning flattery and praise. Seen from this light, it seems that Mao was not just aiming to trick his opponents. This theory also explains why the transition from the Hundred Flowers Campaign to the Anti-Rightist Movement was so sudden. If Mao indeed feared being compared to Stalin, his fear was relieved in late 1956 when Khrushchev crushed the Hungarian rising, an attempt to break away from the Soviet Union. This event showed that Khrushchev, although critical of Stalin, did not have any intention of relaxing the Communist Party’s authoritarian control over the USSR and its people. Mao realized that he would not have to compete with Khrushchev in developing ‘Communism with a human face,’ and perhaps this caused him to change his mind about the necessity of the Hundred Flowers Campaign. A quick shift into the Anti-Rightist Movement then resulted. After examining the evidence, it becomes clear that Mao did not design the Hundred Flowers Campaign as a trick to trap his opponents. Rather, he launched the campaign because of his increasing appreciation of the opinions of intellectuals, and more importantly, because of his fear of becoming a victim of de-Stalinisation. Although the sudden reversal of policy into the Anti-Rightist Movement may seem suspicious, it looses significance when juxtaposed against the defeat of the Hungarian rising: Mao simply changed his mind.

Role Of A Company Chairman Within A Public Limited Company And The Content of The Chairman’s Report of Reckitt Benckiser Plc. The WritePass Journal

Role Of A Company Chairman Within A Public Limited Company And The Content of The Chairman’s Report of Reckitt Benckiser Plc. Introduction  Ã‚   Role Of A Company Chairman Within A Public Limited Company And The Content of The Chairman’s Report of Reckitt Benckiser Plc. ). It is the responsibility of the chairman to set the agenda of the board and ensure that there is enough time for discussing all the items in the agenda with specific emphasis placed on strategic issues that affect the company.   The chairman should facilitate the effective contribution of NEDs in particular and ensure that constructive relations exist between executive directors and NEDs. This ensures that a culture of openness is prevalent in the board. In addition, the chairman should ensure that directors receive accurate, timely and clear information. In addition, the chairman should promote effective communication with shareholders. . The chairmans statement of Reckitt Benkiser Plc contains some important information. It contains information regarding the performance of the company during the year ended 2011. It provides details of the difficult environment in which the company operated and the strategies that the company implemented. For example, the Chairman begins by stating that the company performed well in a turbulent business environment. The chairman also notes that a new CEO was appointed during the year. This was a significant event for the company because the CEO is very important in implementing the companys strategy. The chairman further notes that the company witnessed an improvement in its cash flows during the year which enabled it to pay down part of its debt. The strong cash position also enabled the company to increase its dividend by 9% from the year 2010 figure to 125 pence per share. The chairmans statement also focused on the companys strategy. The chairman notes that considering the changing business environment, the company has redefined its vision and purpose to align itself with the opportunities and challenges of the environment in which it operates. The chairman believes that the new vision and purpose are fundamentally sound and will result in the creation and growth in shareholder value. The chairman concludes by making a statement on corporate governance. Accordingly the chairman notes that the Board conducted its regular reviews of the performance and results of the business including reviews with management on strategy, brands, geographic area and functional performance as well as detailed reviews of human resources, corporate responsibility and reputation, controls and business risks (Reckitt Benkiser Plc, 2011). Critical Evaluation of the IFRS Foundation’s convergence Agenda The IFRS foundation is working through its subsidiary body, The International Accounting Standards Board (IASB) to develop a global set of accounting standards that can be used across different. The foundation is making efforts to promote the convergence of national standards with International Financial Reporting Standards. For example, the IASB has been working on a Joint Conceptual Framework project with the US Financial Accounting Standards Board to ensure the convergence of US GAAP standards with IFRSs. In addition, the IASB has made significant progress in achieving convergence of national accounting standards of different countries with IFRS. For example, in 2002, the European Union (EU) issued Regulation EC No. 1606/2002 of the European Parliament and of the Council requiring all EU listed firms to adopt International Financial Reporting Standards on or before 1st January 2005 (European Union, 2002; Jermakowicz and Gornik-Tomaszewski, 2006; Epstein and Jermacowicz, 2007). Thi s meant that more than 7000 firms were required to prepare financial statements that complied with IFRS standards during the year ending 31st December 2005. Moroever, in 2007, the United States (U.S) Securities and Exchange Commission (SEC) which regulates the trading of securities in the U.S decided to waive the requirement that foreign firms listed in the U.S should reconcile their financial statements with U.S Generally Accepted Accounting Principles (GAAP) (SEC 2007; Street and Linthicum, 2007). Moreover, the SEC has considered proposals to allow U.S firms to prepare financial statements that are in compliance with IFRS (GAAP) (SEC 2007; Street and Linthicum, 2007). IFRS is increasingly gaining recognition as a global set of accounting standards. Zalm (2008) observes that the number of countries that had replaced their national GAAP with IFRS was approximately 100 in 2008. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board have been working on a joint project to harmonise IFRS with U.S GAAP. The objective is to enhance the comparability of financial statements prepared under both standards and to improve the understandability, relevance and reliability of financial reports prepared using either U.S GAAP or IFRS. In order to evaluate the convergence project, this paper benefits and costs of convergence. Benefits of Convergences Improvement in FDI flows One of the benefits of convergence is that it will result in an increase in cross-border capital flows such as foreign direct investment (FDI) (Chen et al., 2010). Convergence will result in a reduction in the degree of information asymmetry between home country and foreign users of the information reported in financial statements (Chen et al., 2010). Users of financial statements will be able to compare financial statements prepared across different countries and thus make better investment decisions. It has also been argued that widespread adoption of IFRS will reduce or eliminate differences in accounting standards across the globe. This will result in a reduction in information processing costs and to an increase in cross-border economic transactions (Chen et al., 2010). According to the European Commissioner, McCreavy for example, adopting IFRS standards as a global set of accounting standards will result in more efficient allocation of resources and greater cross-board investment which will enhance economic growth in the EU (McCreavy, 2005). Enhancement of the quality of Financial Reports A potential benefit of the adoption of IFRS standards is that it will result in high quality and more corporate reporting practices. This will in turn improve market liquidity, lower costs of capital and enhance resource allocation. Greater market liquidity is consistent with a more efficient capital market. Improving market liquidity will result to a decline in transaction costs and increase the number of people participating in the market. An increase in the number of market participants will result in more efficient markets because more people will ensure that securities are always trading at their equilibrium prices (Bodie et al., 2007). Costs of Convergence Despite the potential benefits cited for convergence some investor groups believe that it is still very early to determine whether IFRS can effectively serve as a global set of accounting standards (SEC, 2010). The main argument offered is that IFRS is yet to be sufficiently developed or applied in practice to the extent that one can judge its ability to serve as a global set of accounting standards. According to the SEC (2010) IFRS lacks guidance in certain significant areas. In areas where there is guidance, such guidance tends to require much latitude before it can be comparable with US GAAP. There are jurisdictional variants in the application of IFRS which pose significant challenges to the adoption of IFRS. In order for IFRS to be applied globally, countries will need to converge in many other areas such as auditing, taxation, legal systems, etc. According to commentators, existing US GAAP standards are already universally accepted as high quality financial reporting standards. In addition, not all firms in the US require capital from global capital markets or market securities internationally. Therefore, the convergence agenda is likely going to result in increased costs for US companies. Investors and large firms in the US also felt that there were significant challenges and risks associated with having an international institution as the ultimate body that would issue accounting standards for issuers of securities in the US. Significant concerns were raised over whether this was likely going to be a wise policy taking into account the long standing role of the SEC as the oversight body over the financial reporting process in the US. Another concern raised is that incorporating IFRS standards into the financial reporting system in the US will have a negative impact on the compliance with corporate governance requirements in the US. For example, the Sarbanes Oxley Act prescribes a number of corporate governance rules that US companies with comply with such as ensuring that the audit committee has at least one independent non-executive director with financial expertise. Investor groups in the US feel that the IFRS agenda may affect the ability of US companies to comply with these rules and as such the convergence agenda of the IFRS foundation is likely not going to be feasible in so many countries. In addition, Hail et al. (2009) argue that accounting standards play a limited role in improving the quality of financial reports. There are other institutional factors that contribute to the enhancement of financial reporting quality. For example, the reporting incentives of firms and the enforcement of standards have been cited as important factors that determine the quality of financial reports. Hail et al. (2009) further contend that comparability of financial reports cannot be guaranteed by the adoption of a single set of accounting standards across different countries. Comparability can only be fully achieved if the reporting incentives of firms are similar. Therefore, the argument that comparability of financial statements will improve as a result of the adoption of IFRS remains questionable. Furthermore, it is not correct to view accounting standards in isolation from other important factors of a country’s institutional framework. There must be a match between the institutional framework and accounting standards. This means that if a country adopts accounting standards that do not properly match with the elements of its institutional framework can result in undesirable consequences for the economy as a whole irrespective of whether the new accounting standard unambiguously improves the element itself. SECTION B Environmental Reporting By Reckitt Benkiser Plc. According to the Sustainability report of the Reckitt Benckiser Plc, the companys strategy incorporates a commitment to run the business in a manner that is responsible, environmentally sound and sustainable. With respect to the environment, the company is committed to ensuring that the workplace environment is safe and healthy. It is also committed to ensuring that the employment environment attracts, developed and retains the right talent of people to manage the business. The company has a life cycle carbon management program and a sustainable operational excellence program. With respect to the life cycle carbon management program, the company is committed to reducing its carbon dioxide emission. The life cycle management approach is used to reduce CO2 emission right across the product life cycle. This approach is used because the largest emissions occur when consumers use products. For example, Air Wick launched a ground-breaking air fresher product which replaced the traditional propellant gases with compressed air. The natural propellant delivers a cleaner fragrance experience in a safer way than butane or nitrogen. The propellant is non-flammable and non-hazardous. Using compressed air in place of butane saves 5,000 tonnes of butane per year which in turn saves 20,000 tonnes of CO2 emissions (Reckitt Benckiser Plc, 2011b). It should be noted that there is no specific legislation that governs environmental reporting in the UK. The only legislation that governs the reporting of CO2 emissions in the UK is the Climate Change Act of 2008 and the Energy Act of 2010. The Climate Change Act aims at reducing CO2 emissions. The Climate Change Act and the Energy Act led to the implementation of the Carbon Reduction Commitment, which represents a mandatory climate change and energy saving scheme. The scheme aims at enhancing energy efficiency and CO2 emissions. The sustainability report of Reckitt Benckiser Plc is to some extent in compliance with the Climate Change Act and the Energy Act 2010 (Gray et al., 2010). Despite the absence of legislation on environmental reporting in the UK, a significant number of attempts have been made to encourage businesses to provide sustainability and environmental reports on a voluntary basis. Businesses are often encouraged through codes of practice and environmental reporting guidelines. Reckitt Benkiser Plc might have been influenced by these encouragements to disclose information relating to its environmental and social performance. Despite the absence of legislation, it has been argued that voluntary disclosure of environmental and social performance helps in enhancing firm value. For example, McGuire et al. (1988); Davis (1960); and Roberts (1992) provide evidence suggesting that there is a positive link between corporate social responsibility (CSR) disclosure levels and firm performance. The evidence also suggests disclosure of environmental performance is positively related to firm value. This explains why Reckitt Benkiser Plc has made an effort to d isclose information about its environmental performance. Advanatges a Company may gain by adopting and disclosing voluntary environmental Accounting Practices Adopting voluntary environmental accounting can help a company improve its reputation (ICAEW and EA, 2010). Voluntary environmental accounting can be viewed by users of financial statements as a positive signal that the company is using efficient and low cost manufacturing techniques which results in efficient use of resources. As such the company’s share price can increase if it discloses positive information. In addition, customers and can view the company as having concern over its environment. customers are not interested in buying from companies that do not have regard for their external environment. Consequently voluntary disclosure of environmental information can result in an improvement in the company’s sales and financial performance (Gray et al., 2010). How Future Environmental Accounting will continue to support accrual accounting and going concern. Accrual accounting is essential because not all transactions are settled in cash. It enables organisations to record transactions that have not been settled in cash as credit transactions. The going concern assumption assumes that the business will continue to exist for the foreseeable future. Environmental accounting will support accrual accounting in that it will enable businesses to continue recording all transactions irrespective of whether they are settled in cash or not. With respect to going concern, environmental accounting will enable users of financial statements to assess the impact of the company on its environment and determine whether the company will be able to continue as a going concern. Section C. Classification of the Convertible Bond The convertible bond in question is a compound financial instrument because it has both debt and equity characteristics. According to IAS 32, Financial Instruments, Presentation, the instrument’s component parts should be accounted for separately. The accounting should be done according to their substance based on the definitions of liability and equity. The entity is required to make the division between equity and debt at issuance and is not allowed to make any amendments in response to changes in market conditions such as a change in the market interest rate, share prices, or other event (Deloitte, 2012). Therefore, the instrument will be classified as a compound instrument including debt and equity components. The debt component is the contractual obligation of the company to pay cash and the equity component is the option of the holder to convert the bond into common shares of the issuer (Epstein and Jermakowicz, 2007; Deiloitte, 2012). Calculation of the Equity Component The present value of the bond is calculated as follows: Year Discount Factor (9%) Interest/Principal Present Value 1 0.9174 0.08 0.073392 2 0.8417 0.08 0.067336 3 0.7722 0.08 0.061776 4 0.7084 0.08 0.056672 5 0.6499 4.08 2.651592 Debt Element 2.910768 Equity Element 1.089232 The bond pays a coupon of   $.08million (2% x $4million) per annum. At the end of the year, the bond is expected to repay the coupon plus principal of $4.08million. The cash flows need to be discounted at the market interest rate of 9% on similar non-convertible bonds. The present values are based on the discount factors for the 9% interest rate. It can be observed that the present value of the bond is $2.91million. This represents the debt component of the financial instrument. The equity component is calculated by subtracting the debt component from the amount raised from the issue of the security. Therefore, the equity instrument is equal to $4million less $2.91million. This gives $1.19million. Closing Figure in the Statement of Financial Position The closing figure in the statement of Financial Position is based on the following amortisation Schedule: Year Cash Paid Interest Expense Discount Amortised Liability ($millions) 0 2.91 1 0.08 0.36 0.28 3.19 2 0.08 0.29 0.21 3.40 3 0.08 0.31 0.23 3.62 4 0.08 0.33 0.25 3.87 5 0.08 0.35 0.27 4.14 References Gray, R., Collins, D., Bebbington, J. (2007) Environmental and Social Accounting Reporting, Centre for Social and Environmental Accounting Research. ICAEW and EA (2010) TURNING QUESTIONS INTO ANSWERS ENVIRONMENTAL ISSUES AND ANNUAL FINANCIAL REPORTING, available online at: environment-agency.gov.uk/static/documents/Business/TECPLN8045_env_report_aw.pdf [accessed: 25th April 2013]. Deloitte (2012) IAS 32 Financial Instruments: Presentation [online] IAS Plus: Available at: iasplus.com/en/standards/standard31 [accessed: 26th April 2013]. McGuire, J. B., Sundgren, A., Schneeweis, T. (1988), â€Å"Corporate Social Responsibility and Firm Financial Performance†, The Academy of Management Journal, Vol. 31, No. 4, pp. 854-872; Academy of Management, Available online at: jstor.org/stable/256342 Davis, K. (1960, Spring). Can business afford to ignore social responsibilities? California Management Review, 2, 70-76. Roberts, R. W. (1992), â€Å"Determinants of corporate social responsibility disclosure: An application of stakeholder theory†, This article is not included in your organizations subscription. However, you may be able to access this article under your organizations agreement with Elsevier. Accounting, Organizations and Society, Vol. 17, No. 6, pp. 595-612 Bodie, Z. Kane, A., Marcus, A. J. (2007). Investments. 6th Edition. McGraw-Hill Duangploy, O., Gray, D. (2007)   ‘‘Big Bang’’ Accounting Reforms In Japan: Financial Analyst Earnings Forecast Accuracy Declines As The Japanese Government Mandates Japanese Corporations To Adopt International Accounting Standards Advances In International Accounting, vol. 20, pp. 179–200 Epstein, J. B., Jermakowicz, E. K. (2007), â€Å"Interpretation and Application of International Financial Reporting Standards†, Wiley. European Union, 2002. Regulation (EC) No 1606/2002 of the European parliament and of the council of 19 July 2002 on the application of international accounting standards. Official Journal of the European Communities September 11, 2002, L. 243/1 L. 243/4. Zalm G. (2008), Prepared statement of Gerrit Zalm, Chairman of the International Accounting Standards Committee Foundation, before the Economic and Monetary Affairs Committee of the European Parliament, available online at: iasb.org/NR/rdonlyres/A318265C-10E4-4051-A7D1-DCC9E4D763C5/0/Prepared_statement_Gerrit_Zalm.pdf [accessed: 9th April, 2012].