Bottleneck and non-bottleneck work centers

Eliyahu M Goldratt’s Theory of Constraints (TOC) states that the bottleneck in a work system is the crucial constraint that must be scheduled first in order to achieve maximum system output. All efforts are to go toward scheduling the bottleneck work center, the capacity of which does not meet the demand placed on it and is less than the capacity of all other work centers. TOC uses five steps (Godratt, 1999, p. 3-6), including:Identify the bottleneck. 2. Exploit the bottleneck, maximizing its throughput by streamlining or improving processes, equipment maintenance, training, anything necessary. 3. Subordinate the throughput of all other work centers to the bottleneck. 4. Elevate the status/condition of the bottleneck with additional equipment, staffing, work hours, etc. 5. Inertia is to be avoided. Begin again with Step #1, find the new bottleneck, and continue the 5 steps.One scheduling alternative is to streamline and reduce the amount of setup time needed for the bottleneck . Another is to schedule its activity for additional hours per day and/or days per month. Further, breaks, lunchtime, and intermittent maintenance may be eliminated or rescheduled. Finally, work that does not need to go through the bottleneck can be eliminated by scheduling it to other work centers. MINPRT: Minimum Processing Time is the best scheduling rule to use in order to eliminate a bottleneck.Applying this rule, each next-scheduled job is the one that has 2 the shortest processing time. Since all scheduled jobs are then the shortest jobs, more jobs are completed more quickly so that downstream work centers do not wait for work. Non-bottleneck work centers can be scheduled to include completing their setup after the bottleneck is set up, to use them fewer hours per day and/or days per month, and to schedule them for jobs that do not need to go through the bottleneck.MINSOP: Minimum Slack time per Operation is a scheduling rule that can work well for non-bottlenecks. Using this rule, each next-scheduled job is the one that has the least slack (down) time so that production increases per hour. MINDD: Minimum Due Date may be the best option for non-bottlenecks and includes consistently scheduling the next job that is due first in order to meet due dates effectively. REFERENCES Goldratt, E. M. (December 1999). Theory of Constraints. Great Barrington, MA: North River Press.

Biodegradable Plastics from Cassava Starch

EWB-UK Workshop Guide Make your own Bio-Plastic Description A workshop focusing on the problems of plastics made by fossil fuels and a look into making your own bio-plastic. At a glance Total time: 1 hour Learning Styles: Visual, auditory, practical, participatory, teamwork Objectives: To learn about the challenges facing fossil fuel plastics and how to make your own bio-plastic Audience: Anyone Max/Min no. of participants: N/A (Dependant on amount of materials) Timetable Time| Activity| Equipment| 5 minutes| Welcome | | 15 minutes| Introduction| | 30 minutes| Practical| See material and tools list| minutes| Closing| Sign-ups for email| Materials Per batch of bio plastic (Ideally per person): * 100g of potato * 300cm3 of distilled water * 25ml of water * 3cm3 of hydrochloric acid or vinegar * 2ml pure glycerol * 3cm3 sodium hydroxide * Food colouring Tools * Grater * Pestle & Mortar * Strainer * Beaker/Jars * Measuring cylinder/jug * Weighing scales * Indicator Paper * Portable hob P reparation * Prepare equipment, tools and materials * Prepare sign-up sheets for new members Room requirements * An area suitable for doing hands on work and mixing liquids * Kitchen for source of heat.Use portable hobs if this isn’t possible Welcome (5 minutes) Introduce yourself: * Your Name * Position/Job/Organisation * Your role in the workshop * Relevant experience to the workshop (University, projects, work etc. ) Explain the learning objectives of the workshop to the audience: The purpose of the workshop is for participants to learn about the problems surrounding plastics made by fossil fuels. This is done in the introduction presentation. Afterwards, participants get to make their own bio-plastic in a hands-on practical. Participants will be able to take the plastic home with them at the end of the workshop.Introduction (15 Minutes) A presentation on the challenges facing fossil fuel plastics. Plastic is the common term used for a variety of synthetic or semi syntheti c materials used in manufacturing. Plastics are traditionally made from polymers and normally created from petroleum products. Plastics have become so popular to do their advantageous features. They are malleable, versatile and very cheap compared to other materials. The problem with plastics is their dependency on petroleum, i. e. oil. Currently about 8% of the world’s oil is used to make plastics.This is compared to 4% for raw materials and 4% for energy. The other major problem is waste; currently about 35% of litter is a plastic based product. Bio plastic currently offers one solution to the problem. Bio plastic is formed from renewable biomass sources such as vegetable oil or corn starch. Like conventional plastics; all bio plastics are biodegradable given enough time. However also like conventional plastics; some bio plastics take so long to degrade they are considered non-biodegradable. A significant number of bio plastics will only biodegrade given very specific condi tions.Most people assume the term bio plastic means it will biodegrade; it actually refers to its biomass source. This leads to the advantages and disadvantages of bio plastics: Advantages: They are made from plant based sources so don’t use any fossil fuels. Disadvantages: The majority of bio plastic manufacturing plants use oil or fossil fuels to power them. Currently there is still a need for fossil fuels for a large scale plant. When growing resources for bio plastic it can create large scale mono-cropping problems. This can lead to the destruction of areas like the rain forest.The solution is to produce bio plastic on a small scale with biodiversity in mind. The crop should be sustainable and the process should renewably powered. One method for doing this is to produce bio plastic from locally grown potatoes. The chemistry bit: Potato starch is made from two carbohydrate polymers, amylose and amylopectin. To make bio plastic the amylopectin needs to be broken down. This way the starch can be plasticised. For a more technical audience you may choose to extend this section and continue further with the science behind the process. Further reading will be required however.Practical (30 minutes) The step by step instructions for making the bio-plastic For making bio-plastic highly accurate measurements are not required 1. Grate about 100g of potato into a pestle & mortar 2. Add 100cm3 distilled water to the potato and grind in a pestle and mortar 3. Strain the liquid off, and repeat adding distilled water, grinding and straining twice more. 4. Leave to settle for 5 minutes 5. Strain the water off, leaving the starch behind. 6. Put 25ml water into a beaker and add 5g starch (10g wet) and 3cm3 hydrochloric acid (Use vinegar if you can’t get hold of it) and 2ml pure glycerol. 7.Bring to the boil for 15 minutes, ensuring it doesn’t boil dry 8. Using indicator paper and sodium hydroxide to neutralise the solution (probably about 3cm3). 9. Add a few drops of colouring to the mixture and mix in. 10. Pour the mixture out, and mould into your preferred shape. 11. Leave to dry out and set. Once the mixture sets the plastic is complete. The amount of glycerol used affects the stiffness of the mixture. The less glycerol used the stiffer the plastic will be. Closing (5 minutes) Final few words: * Announce next event or meeting * Distribute sign up lists (If applicable) * Open the floor to questions

Cannabis in the USA

Cannabis in the USA Hemp and Cannabis has had a long, complicated history in the United States. Originally used by colonists for textile and industry, the way cannabis has been utilized has had a lasting effect on American society. Currently outlawed by the federal government, the use of cannabis has gone through many changes in recent years. By targeting minorities through the judicial system, being part of the war on drugs, and social prejudices- recreational cannabis use has been influential in mass incarceration, institutionalization of minorities, and prevented thorougeh medical research until recent. With the perception and status of marijuana in the United States rapidly changing, its effect has shifted American society. During the 1600s the colonies of Virginia, Massachusetts, and Connecticut had farms grow hemp to promote industry and economic stimulation. Used to manufacture rope and textile, the versatile plant had a varying implementation worldwide. Being extremely strong in its fibers and its durability caused many early farmers to utilize hemp and cannabis as their primary source of income. Being brought to the americas by the english navy, according to historian Martin booth, and was intended to be planted on over 10,000 acres once it reached the Americans. As colonists expanded they were introduced to the Native Americans species of the plant. This is when history of cannabis would transform. Before the 18th century the only smokable version of cannabis was hash, but as cannabis sativa was introduced to famers its use changed and marijuana was found in the americas. Although the female plant was smoked around the world in ritualistic tribal practices, the americas had yet to explore the plan ts intoxicating effect. Although its recreational us existed, the more popular and common use of the plant was medicinal. Used in tea to treat coughs, or as a painkiller marijuana became very useful in colonial america where modern medicine was not nearly advanced. This impacted the society of colonists as planters were able to sell and profit off the plant fairly easily. Its versatile use brought industry and economic development to colonists at a time where they sought to find their place on a new frontier. It wasnt until 1937 when marijuana use was criminalized in the United States, but this policy change came from a long social prejudice towards the plants and its users. When the Pure Food and Drug Act was passed in 1906 the perception of marijuana was seen by the public as an over the counter remedy as well as a drug used by the Mexican. Stories and rumors of nightmares and mania due to the affiliation with the culture of Mexican and colored peoples in American. As fearful sentiment grew, the campaign to make cannabis illegal grew. Because hemp production remained relevant, special interests were looking to control its production. This is one of the reasons legislatures pushed for its illegalization. State by state legislatures of the 1900s used the combination of racism and industrial instability to successfully outlaw cannabis federally. The Marijuana Tax Act of 1937 was the last step to restricting hemp and cannabis usage to wealthy industrialists and medical professionals. The ef fect of pushing this plant from the mainstream was it handed growth and distribution of the plant, now labeled drug, into the underground and criminal sector. Useful in many ways, the use of marijuana was not able to be fully prevented. By the 1960s the perception of the plant changed dramatically. No longer being socially embraced, marijuana was now a part of the drug community- leading to the perception that it is a gateway drug. In fact, marijuanas classification as a schedule I drug was justified vary minimally and actually goes against the DEA’s own definition. The DEA labels a drug schedule I if it posses a high potential for abuse, yet the studies done during the 1940s show that the plant is not as addictive and harmful as the public perceived. This had a long lasting effect not only on politics, but also on the social dynamics of areas infested with drugs. As President Richard Nixon was elected there were a few key problems on his agenda. Along with solving wars abroad, one of the cornerstone’s of nixon’s campaign was to reduce the rampant use of drugs in America. With the so-called crack epidemic at large, legislatures scrambled to find solutions. President Nixon’s solution was proposed as the â€Å"War on Drugs†- making drug abuse public enemy number one in the United States. America’s poor neighborhoods were littered with drug use, marijuana being included in the public’s perception of the issue, and led to many policy changes which would unfairly punish those in possession of small amounts of schedule I drugs. Mass incarceration, drug addiction, and social injustice all became entangled in a number of policies all hidden behind the government initiative to â€Å"fight† drugs. The government campaign claimed to prevent new addicts, and rehabilitation of those who are addicted, but in reality it would be directed toward eradication, interdiction, and incarceration. Cannabis played a large role in enabling corrupt and racist government officials to institutionalize people of color into a prison pipeline. Marijuanas controversial acceptance by some in the US government showed that the plant’s mis-classification caused extreme detriment to those in impoverished and uneducated communities. The funding for programs of education, prevention, and rehabilitation were cut from an annual average of $386 million to $362 million. This trend had enormous impacts on the targets of the war as the administration and policy makers targeted the wrong issue, and only fed the fire. Less education and more jobs left those suffering from addiction to dive deeper into their problems, until they were locked up, most likely for life. Sentences for minor drug possessions increased dramatically, and started the problem of mass incarceration in the United States. Sentences for these offenses changed once Congress enacted an abundance of laws requiring specific minimums of five or ten years or more for specific criminal acts regardless of the circumstances in which they might have been performed or the character of the guilty party. These statutes were confined to drug offenses.. In effect, the guidelines took the sentencing power away from the judiciary and handed it over to the prosecution. It was the focus on race which increased racial disparities in the judicial system. These systemic inequalities caused African Americans to be incarcerated at more than 5 times the rate of whites, according to Ethan Nadelmann in the Foreign Policy. Yet as years passed, so did legislation to a path towards legalization of marajuiana. In 2012 Colorado and Washignton became the first states to legalize recreational use. By taxing and regulation the use of marajuana, many changes and benefits were seen. The I-502 bill was able to be passed because of the public’s change in perception of marijuana. With 9 states following in 2018, citizens around the nation understood and came to accept recreational use. In colorado the effects were tremendous. Providing billions of dollars in revenue, the state was able to increase funding to publc works and education. The legalization process was extremely influential in pursuading other states to follow the trend as the economic boost was undeniable. The perception of marijuana in the United States changed mostly because of scientific research which was able to open the eyes of lawmakers and constituents alike. In understanding the plants possible applications in cancer treatment, tumor reduction, as well as its holistic versatility- states have become more willing to push towards legalization. The next step, it seems, is decriminalization as many victims of the war on drugs and disciminatory policing still remain behind bars for minor possession charges. With many support groups around the nation growing, many states look to the plant to bring an economic stimulant to their state.

Obama Care Essay Example | Topics and Well Written Essays - 1000 words - 1

Obama Care - Essay Example Obamacare, as the act came to be more popularly known, wanted to take away the decision making process about insurance details from the hands of the coverage holder, the American public, and rest that power in the hands of the federal government instead. The idea being that if the government controlled the health insurance industry, then costs would be lowered fro coverage. This would then make health insurance more affordable for all concerned. But the wording of the healthcare act is so confusing that the Duck Dynasty cast would probably have enjoyed using the bill for target practice. Insurance companies would have been expected to undergo a reform in their policies and procedures pertaining to patient coverage as they would now be forced to cover pre-existing conditions for patients who required medical treatment. Obamacare was supposed to be the defender of the patient's rights. Siding with the patient on every issue pertaining to the use of health insurance while the insurance companies would be compelled by the federal government to do their jobs properly every time from the moment the bill was passed. While President Obama held lofty goals and ambitions for his rock-star health care act and defended it like Bret Bielema trying to get his quarterback to score a touchdown, he failed to review the actual and minuscule content of the bill before he signed it. With over 319 pages of reading material, his opponents saw the flaws of the bill but the president and his cronies in the legislative body of the country turned a blind eye to it. Without realizing that their over-confidence and lack of regard for the American people would eventually come back to haunt them. With the country already reeling from the effects of a double recession, Obamacare was still passed by congress. A move that left the president smug and happy as he stood with his cohorts on the day that he signed the bill. Like a spoiled brat, he got what he wanted without regard for the people wh ose lives are directly affected by the act. Arguments against Obamacare were quite solid and with evidence. The oppositionists reminded the public and the pro-Obamacare supporters that the bill would actually end up killing American jobs because insurance plans would need to be changed and the employer-employee division may be too steep for either party to cover using their meager income during a time of nationwide financial hardship and lack of available job opportunities. Although the president promised that people would get to keep the healthcare plan that they had, enjoyed, and needed, the GOP said that would not be the case because the health insurance costs would skyrocket. That would happen even with the healthcare rationing system in the hands of the federal government (â€Å"Background on Obamacare†). Right now, Obamacare is in a state of disarray and is utterly unenforceable due to the technical glitches the sign up website is constantly experiencing, the fact that people lost their existing healthcare plans when the president said they would not, and various states, in an act of rebellion and defiance ala Hunger Games refuses to implement the program. In an ironic way that art imitates life, the novel by Suzanne Collins actually

Marks & Spencer plc Essay Example | Topics and Well Written Essays - 2000 words

Marks & Spencer plc - Essay Example The management of the company may want to contemplate a change of strategy, for example by reducing its current liabilities, to avoid landing into financial problems. The ratio has declined from 0.74 in 2011 to 0.73 in 2012, which could be attributable to leaner working capital cycle or deteriorating liquidity position (Bodie, Alex, and Alan, 2004; Damodaran, 2002). 2011 2012 Industry Current Asset 1,641.7 1,460.1 Current Liabilities 2,210.2 2,005.4 0.74 0.73 1.44 Quick ratio Quick ratio = [cash and equivalents + short-term investments + accounts receivable]/current liabilities 2011 2012 Industry Cash and equivalents 470.2 196.1 Short-term investments 18.4 67.0 Accounts receivable 250.3 253.0 Total Current liabilities 2,210.2 2,005.4 Quick ratio 0.334 0.257 0.82 Unlike the current ratio, this ratio is more conservative because it does not include inventory from the current assets. This ratio further shows that Mark & Spenser is likely to have problems meeting its short-term obligatio ns with its most liquid assets, especially considering the ratio is significantly below the industry average (M&S, 2012; Weston, 1990; Houston and Brigham, 2009). Leverage against KPI As discussed, the company’s leverage is unfavourable, but with the continuing efforts to build the company to become more international.ly focussed, with the sales expected to increase by 5.8% by 2013, the increased revenue can be used to offset the excessive shot-term debt. This will lead into a more balanced liquidity position, hence freeing the company from the risk of bankruptcy (Weygandt et al., 1996; HayGroup, 2006). Solvency ratio Solvency Ratio = [After Tax Net Profit + Depreciation]/ [Long Term Labialise + Short-Term Liabilities] 2011 ?m 2012 ?m After Tax Net Profit 782.7 371.4 Depreciation 467.5 479.7 Total 1250.2 851.1 Long-Term Liabilities 2,456.5 2,489.1 Short-Term Liabilities 2,210.2 2,005.4 Total 4,666.70 4,494.50 Solvency Ratio 0.27 0.19 Solvency is used to measure the companyâ⠂¬â„¢s ability to meet its long-term obligations. In other words, it measure’s the ability of the company to go on with meeting its debt requirements. The solvency ratio of 2011 was financially healthy, but that of 2013 was not healthy because as a general rule of thumb a ratio that is greater than 20% is considered financially healthy. It is discouraging to note that the company’s solvency ratio is dropping because this could expose the company to a situation of defaulting on its debt obligations (Gates, 2002). Debt to equity ratio Debt to equity ratio = Total debt/ [Owner’s Equity] 2012 2011 Industry Total debt 2,778.8 2,677.4 Owner’s equity 4,494.5 4,666.7 Debt to equity ratio 61.8 57.3 42.35 The debt-to-equity ratio indicates the degree of financial leverage that the company is using to improve its profitability. This ratio has increased to 61.8 from 57.3 in 2011, which may imply that the management should restrain use of additional increases in debt caused by purchases of fixed assets or inventory. The

European Society and Thought Essay Example | Topics and Well Written Essays - 2000 words

European Society and Thought - Essay Example The economy of Europe was transformed Production expanded greatly, and new methods of marketing and transport arose. Finally, governments gradually adopted new methods and policies, often spurred by pressures from below as new groups gained political consciousness. The result was an increasingly active government that sought change in many areas--in agricultural methods, in the organization of cities, in industry and technology, and in more conventional matters such as police and military structure. Population growth, the industrialization of the economy, and the modernization of the state--here were the most obvious motors for change. The result was a transformation that touched every aspect of life; and in many ways the less familiar changes were more important. People became sexier. They had intercourse more often, both in and out of marriage. Their bodies changed. Modern European man is taller, is heavier, and has bigger feet than his premodern counterpart. Women are taller as we ll, but ultimately their physical image, and with a bit of a lag their physical reality, stressed greater slenderness, along with an increase in bust size. Premodern society had a different notion of work from modern society. It had little specific sense of leisure; the notion of vacations and regular, off-the-job recreation was born in the nineteenth century. Any change as great as industrialization and modernization creates a great deal of stress (Hughes p12). At every stage of the modernization process large groups of people were fearful of change. Ironically, the same transformation that spread an idea of progress also enhanced a more traditional notion that somehow the past was better. An example: polls in France as late as the 1950s revealed that the majority of the population believed that people lived longer in the past than in modern society, apparently assuming that the stress of modern life, in contrast to the peaceful existence of the countryside, must have reduced longevity. Belief in political reform spread too many sectors of the bourgeoisie in France during the second half of the eighteenth century via Enlightenment tracts. Lawyers and other professional people were particularly receptive. By the 1790s a more radical reform interest, also Enlightenment-derived, reached artisans, whose leaders began talking in terms of social contracts and popular sovereignty. But even here the Enlightenment channelled political interests more than it caused them (Gottschalk p14). The state, particularly on the Continent, played a more direct role in modernization, though without intending to contribute to any fundamental transformation of society. From the late seventeenth century most European governments had been extending the scope of their operations. They tried to increase their contact with distant sections of their country, curtailing the regional power of aristocrats. Bureaucracies were expanded, and bourgeois elements were brought into some of them. Most important, the government began to deal with activities that had previously been left to the control of local and private groups. Many

Common Chemicals in the home that cause toxicological poisoning Essay

Common Chemicals in the home that cause toxicological poisoning - Essay Example This may cause death, breathing complications, shock or even nausea. Treatment may be done by giving the person a lot of fluids, prevent vomiting by the victim and in worse situations, contact the poising centre is advised (Turkington & Mitchell, 2010). Acrylamide is yet another household chemical that may cause poisoning. Acrylamide is used to treat drinking water and toughen paper (Turkington & Mitchell, 2010). This chemical dissolves in water, can be ingested, inhaled and absorbed via the skin. Acrylamide may damage the brain, peel and inflame the skin, numben the legs and may cause drowsiness. Treatments can be done by administering activated charcoal and gastric lavage with salty cathartics (Turkington & Mitchell, 2010). Vitamins B1 and B12 may be helpful in protecting the central nervous system (Turkington & Mitchell, 2010). Medicines also contain chemicals that may cause deaths in the homes. Medicines may contain iron, aspirins, sedatives, digoxin, and quinidine amongst other chemicals that may lead to suicidal actions in the homes (Turkington & Mitchell, 2010). Care can be taken by storing medicines well, especially among children, and adults avoiding overdependence on

Internal Public Relations Term Paper Example | Topics and Well Written Essays - 1250 words

Internal Public Relations - Term Paper Example Effective communication and managers communication skills, especially in United States, are an extremely important issue for effective organizational behavior. Internal public relations and the managers’ communication skills are what define an organizational behavior toward success. This is because effective employee communication makes the employees better understand the company’s demands and perform accordingly. Employees are considered as the most effective marketers of the company. If the company’s management deploys effective public relations, it motivates the employees to spread a good word about the organizational culture which attracts clientele in the long run. This only happens when the management and the employees understand each other well and communicate on a regular basis to clear off all misconceptions about the organizational objectives (Infante and Gorden, 1991). An operative communication style also leads to employee loyalty which is most needed for the credibility of the organizational culture. â€Å"Employees will put in that extra discretionary effort when they are kept informed openly and honestly on aspects of their job and the business and they feel that they are being listened to with empathy† (Business Performance Pty Ltd., 2010). Studies suggest that workplace communication in US is complicated as well as multidimensional and hence there is great chance of conflict and misapprehension. Good communication does not just happen within a day or a week. It takes a constant struggle, practice and toil in building better workplace relationships and increasing career success as a result. Lack of effective internal communication may result in misunderstandings between the organization’s management and employees, lack of information, transfer of misinformation, reduced performance, subdued innovation, lack of concentration on business

Chapter Summarize Essay Example | Topics and Well Written Essays - 250 words

Chapter Summarize - Essay Example The healthcare professional must bring about a consistency between their commitment and actions. This will inculcate in the patient a feeling of trust. Each and every member of the team must perform with the same level of integrity. Individualizing your approach- The professional should first understand the approach and then act according to the situation. Instead of being a slave to the clock he should be flexible enough to treat the patient according to the situation. The practitioner should resist adopting a short-cut and if it is really needed, then a thorough explanation should be given to the patient. Also the waiting patients should be treated appropriately so that they don’t lose confidence. Little things mean a lot – Practitioner’s individualized attention on a patient even on small issues can build a strong professional bond. These may include making a patient comfortable hygienically (providing with a tissue or a glass of water when in need) , remember ing patient’s interests (movies, matches etc.) or expanding patient’s awareness (making a patient feel close to home ). Responding to gifts- Patients and their respective family members often offer gifts to healthcare professionals. This creates a dilemma for these professionals , whether to accept them or not. Before deciding doctors should consider the monetary value, patient’s intention , nature of professional closeness .

Failed Products Essay Example for Free

Failed Products Essay A clothier, such as Levi Strauss, that has been around for 150 years is bound to have their share of hits and misses because fashion is terribly fickle and largely unpredictable. But this doesn’t mean you should ignore your target audience. In late 2002, Levi Strauss began a massive marketing push to launch what was being touted as one of the company’s most significant launches in history, Type 1 Jeans. The line unnecessarily went to great lengths to accentuate all those signature design details already long-associated with Levi’s, such as the red tab logo, buttons, rivets, and the two-horse back patch. To accompany the launch, Levi Strauss spent $2 million on an artsy, misguided  Super Bowl commercial  that confused viewers. Going against common practice, they placed Type 1 in retailers with inconsistent prices, ranging from $30 at a retailer like JC Penney’s to over $100 at Barney’s, with no discernable difference in quality. Levi Strauss pulled the entire line after less than two years and Type 1 proved to be the proud clothier’s most spectacular flop. How marketing can cause a product to fail? I have discussed in the past many good examples of  marketing helped a product to succeed. Apple is the first brand that comes to mind when we talk about marketing. The communication and design of the products has led to its wide spread success and Apple becoming one of the  most valuable companies in the world. But what about marketing failures? For every Apple there are many products that fail due to bad marketing strategies. In this piece I would like to discuss one of them-  The TATA Nano. - In a recent trip to Sri Lanka, I saw the TATA Nano being used extensively as a Taxi. As I asked around the average Sri Lankan felt that the Nano though a good car  did not carry enough prestige to be a passenger car. And this they felt was a result of the positioning taken by the marketing managers of the brand. As I look back at the previous campaigns for the Nano, it suddenly struck me that Nano was a consumer behavior assessment failure. The brand managers positioned the car as the next upgrade for a family of four with a two wheeler. But every such household had an aspiration to move to something better and not necessarily cheaper. Even if the consumer was in that income bracket, he aspired for something cooler. This point was not taken into consideration while the brand managers were coming up with the positioning. The next campaign focused on the tier 2 cities with bad roads and little or no inclination to move things along. This further hit the car sales. Finally now the Nano has been positioned as a cool car to have fun with. Also the colors and the powerful AC are being positioned as the differentiators along with the classic adage of better fuel efficiency that has helped its sales. I personally feel that positioning a product or service would be a strong spin off from consumer behavior and without understanding the hopes and aspirations of the masses a product is bound to not have the stickiness factor. TATA Nano was a classic case of a product manager who chooses not to respect the aspirations of his prospective consumers. A famous marketer once told me that â€Å"A man buys a car for what he wants to be and buys a house based on what he is†.

Write A Perfect Introduction Paragraph

Write A Perfect Introduction Paragraph It was one minutes before the eighth period bell rang for classes to start. I rushed into my sophmore english class, out of beath, to see my english teacher standing by the door. As we all scrambled in, proceeding to our seats, we were handed a piece of paper which looked to be an assignment. I quickly snatched an assignment and hurried to my seat. Little to my knowledge, this specific assignment that our teacher had planned for us, would change my view on english writing. I was not aware that in the next few weeks, I would be approaching one of the most difficult assignments and experiences in my educational life. Subsequently, our teacher quickly clarified that the assignment that we had to do was to simply write an introduction paragraph. Not only did we need to just write a well-written paragraph, but it had to be perfect. We had a few weeks to write a perfect introdcution paragraph on a choice of a topic, and we had to turn our paragraph into the teacher. If she saw a mistake (w hether it be grammatically or structurely), she would solemnly hand it back without notifying us on what our mistake was. We could turn our paragraphs in as many times as needed, before the deadline. If we were able to write a perfect introduction paragraph with no mistakes, we would earn a full 30 points. If we were not able to write the paragraph within the deadline, we would simply recieve a 0. After understanding the details of the assignment, the pressure began for me. I immediatley went home and wrote a first draft of my paragraph. I wanted to create a basic structure with my bridge and thesis. Arrogantly, I thought I had a perfect paragraph on the first try. The next day, I turned my paragraph into my teacher with a huge grin on my face. I just knew that I would get the 30 points on the first day. To my disappointment, she quietly returned my paragraph within a minute of reading it. My hopes were down, but I was not going to give up. Within the next week and a half, I must ha ve turned in my edited paragraph at least 5 times. I had my friends, family and even the TLC proof-read my paragraph. I wanted to succeed in this assignment, no matter how frustrated it made me feel. A few days before the deadline, I had confindently turned in my paragraph. Waiting patiently while my teacher read it, I was very hopeful that this would be the time when she would finally accept it. The moment I saw my paragraph put in the pile of accepted paragraphs, joy overcame me. Looking back on this experience, I still remember this because it gave me a different look on writing. I had to edit my paper numerous times, I had to recieve help from others and I had to pay attention closley to my writing. Even though I was not happy that I had to make this paragraph a perfect one, it felt great once I suceeded. This assignment has impacted me today as a writer because I now know that there is always room for improvement in any writing that I do. Its just the time and effort that I nee d to continuously put in each piece that I write. That assignment has showed me to never give up on writing, no matter how much stress it can cause me. Hard work, effort and ambition goes a long way in writing! As a human being in general, I am very ambitious and I never give up. These qualities shine through me as a student, as well. When it comes to school and my education, I am usually not too enthusiastic about all the work that i must do. Knowing that all the work and effort that i must put into school is going to help my future, I take school very seriously. As a student, I care so much about my grades and my goals for the future. When it comes to teachers and being in a classroom, I am quite specific. I long for a teacher who has the students best interest at heart and a teacher who is willing to go out of their way to help students succeed. I generally do not like when a teacher has one specific way of teaching, such as having students just write notes. Its preffered that there are various ways of teaching and having students interact differently. The type of learning that helps me the most and that is most beneficial is visual learning. If I am taught something, I want to be able t o see it. Thorough explanations and claficiations behind material also help me understand more deeply. In general, a teacher who simply cares about a students success is the type of teacher who i stride to have. Every year, I say to myself I am going to work extra hard and get straight As this year. Being a bit unrealistic in the beginning, my year ends up not turning out how i say. Obviously, most students would love to get straight As but that does not always happen. This year, I am going to make a difference and make realistic goals for myself. I am definatley striding for good grades this year, but saying I am going to get straight As may not be the most realistic goal. The difference with this year and other years is that this is the year that I must take the most serious. I am going to get quite involved with college information, tests for college (ACT/SAT) and planning my future. Having high goals for my future, I want to meet them. The way to meet my goals for my future is to work extra hard and continue to be ambitious. An enormous change I need to make this year has to deal with procrastination. In previous years, I seemed to procrastinate quite a lot. For the upcoming and subseque nt years, I want to cut out the procrastination quality completley. I know that not procrastination will only benefit me. This year, I have lots of ambition and I want to simply stride to do well. In addition to my general future goals with college and my future career, I have many goals for this specific year in English class. The main expectation and goal that I am aiming for is to improve with my writing. There is always room for improvement and if I learn even more about writing and improve, I am confident that this will carry me far in the future. Another expectation is that I improve with my reading. Honestly, I am not enthusastic about reading and like other students, I sometimes stuggle in this area. I want to enjoy all the reading done in this class and learn ways to improve my reading skills. This may include tips for annotations or any way to help me become a better reader and understand material easier. English is on my top list of favorite classes and I am excited to learn more and to improve!

Community for Justice A Communitarian Critique of Traditional Liberal T

Communitarians cannot accept liberal theory. It fails to pay mind to the essence of what makes human beings function as social creatures. And while it continues to stray from its beginnings it can no longer satisfy what is necessary for an acceptable political theory. Communitarians view this distance from the original theory their main objection to liberal theory. Instead an ideal communitarian theory would involve â€Å"a more contextual and community-sensitive approach† (209). The classical liberal theory is considered by many to be highly ahistorical, this point of view is held especially by those considered communitarians. The criticism extends further by explaining the theory as being ‘universalist’. Ignoring necessary communal living conditions in order to create a well-rounded theory that lends itself easily becomes counterproductive, as the theory loses its power when it is related to genuine nations or societies. Traditional liberalist theory’s roots originate from the French revolution, a movement whose goals included community, in partnership with liberty, justice, and equality (Kymlica 2002, 208). However ideal the theory’s origins, the progression to today’s liberal theory has left the concept of community ignored. This would be unacceptable to original liberals, as modern liberalism compensates by using liberty and justice as placeholders and vetoing the importance of the community, society and the family. This oversight is a recent product of liberalism developing only after World War II; theories viewed as evil, such as fascism and Marxist communism, used the community as a tool for controlling the masses, the theory fell out of favour. As community became removed from the liberal theory historically, literature refl... ...the military, gay, Christian and the greater community. This would not be permitted under the communitarian view of justice. In conclusion, allowing the desire of one person to determine the direction of a community is not the ideal that was set by the French revolutionaries, it is instead what they were fighting against. A communal view of justice can provide an additional perspective to provide strength in the goals of a people. When looking for an acceptable political theory to live by, liberal theory with the addition of a communitarian view of liberty, rather than the traditional individualistic view, contains many of the desirable portions of a complete and satisfactory theory. Works Cited Kymlicka, Will. "Marxism & Communitarism." In Contemporary Political Philosophy: An Introduction, 173, 208-215. Oxford: Oxford University Press, 2002.

German Nazism vs. Italian Fascism Essay -- Papers Nazi Fascism Compare

German Nazism vs. Italian Fascism Fascism and Nazism were two different political groups taken place in two different locations. Nazism was evolved in Germany which were the people that mainly were against Judaism. As for fascism, it took place in Italy and focused mainly on a system of government that was under a dictator, or a ruler who had absolute power. Both these groups had similariteis as well as differences in which will soon be understood. Benito Mussolini which was born in 1883 and died in 1945. He came to power with his new ideas in 1919, called Fascio di Combat, which is also known as Fascism. To understand Fascism better, it is basically a spiritual attitude. It sees not only the individual but also the nation and the country. Individuals and generations are bound together by a moral law. Adolf Hitler and his national socialist state influenced Mussolini. In time, Mussolini became the victim of his own propaganda efforts. He dreamed of wars of conquest, but these wars that were far beyond the industrial capacity of the state to maintain. Mussolini came to involved the state in wars of colonial conquest, which was probably the last of the great imperialistic wars of Europe. In 1938 a change was made in the Italian government which separated the people from the decision-making process entirely. The list of parliamentary candidates was no longer offered to the masses for their approval. Mussolini merely emulated Hitler by creating the totalitarian state while removing basic democracy. After Mussolini's fall from power and his heroic rescue by German paratroopers, it was created under the watchful protection of nazi troops. There was, however, time remained to develop a theory. Mussolini was wholly ... ...hen Germany becomes a dictatorship ruled by Hitler and the Nazi Party. It was also the begging of total chaos, such as several revolutions and world War II. There were many revolts like the Kristallnacht, which was a destructive rampage against the Jews. The Jews were drastically restricted and leaving Germany was each time becoming more difficult. In time the Nazis Parteis and Adolph Hitler killed many Jews, more than 30 thousand. Even though World War II was later finished by an agreement, it took many lives away. As for the fascist parties, they were not as gruesome as Nazism, even if one influenced the other. Although both were beliefs, which involved later in to something much greater and catastrophic, they were only people fighting for what they believed were right. But the problem was it effected on innocent's people's lives, and that is not tolerable.

Orlistat: A New Option in Weight Control :: Pills Weight Loss Orlistat Essays

Orlistat: A New Option in Weight Control Orlistat is a lipase-inhibitor drug designed to help obese individuals lose and maintain their body weight. The drug in combination with a healthy low-fat diet and exercise can help in the treatment of obesity. Reducing fat intake is critical when attempting to reduce body fat. Orlistat reduces body fat by increasing the amount of fat passed through the body. The drug has already been approved in Europe and is expected to be approved by the FDA in the US in 1999.There have been scientific studies which support the effectiveness and low risks of Orlistat. Diet and exercise should be stressed in all attempts at weight loss, yet it seems Orlistat may be a helpful addition to the weight loss program for obese patients. Purpose of Treatment: Orlistat is a drug that is geared towards helping obese patients who have a bodymass index of 30 or over. It is not meant to replace a healthy lifestyle, instead it is meant to be an additional supplement with exercise and a healthy diet (Brooks 835). Orlistat is designed to prevent the body from breaking down and absorbing fat. In addition to reducing body fat Orlistat also reduces highblood pressure, high cholesterol, and high blood sugar (ukyes.com). Some of the unpleasant side effects of Orlistat can lead to behavioral changes as well. Orlistat causes a learned aversion response to over indulging in fatty foods and thus decreases the amount of calories and fat consumed by the body (drdiet.com). How it Works: The drug does not effect the brain as do other weight loss drugs such as Redux and Phen-fen and Meridia. Orlistat is a lipase inhibitor, meaning it interferes with fat absorption. Dietary fats are large molecules which are broken down by enzymes known as lipases and then absorbed into the body. These digestive enzymes are produced by the liver and pancreas whenever food is injected into the intestine. The enzymes aid in the absorption of nutrients from the food. Orlistat has been designed to act as an inhibitor of two enzymes: pancreatic and gastric lipases. This action reduces the hydrolysis of dietary triglycerides and prevents the absorption of free fatty acids and cholesterol (David 1997). One digestive fluid contains pancreatic lipase, which absorbs fat. Orlistat inhibits this lipase causing less fat to be absorbed into the bloodstream. The drug must be consumed right before or within an hour of consuming a meal.

Employee of the Month

â€Å"EMPLOYEE OF THE MONTH† – from a HRM perspective THE PLOT: Vince Downey is the head cashier and winner of 17 consecutive Employee of the Month awards at Super Club. If he wins one more Employee of the Month, he will be put in the Super Club's Hall of Fame and win a new car. Zack Bradley, who is the ultimate slacker, has been working at the Super Club for 10 years, and is still at the bottom job, working as a box boy. Then Amy enters the picture; she is a new cashier transferring in from another Super Club store. Amy has a reputation of dating men who have won Employee of the Month at the other store, so Vince and Zack want to date Amy. Situation at the Company: Other employees are jealous of Vince's success, possibly as a result of his aggressive behavior. An autocratic and fear-based style of leadership prevails in the company, with the corporate manager, Glenn Ross, being a bully to his younger brother, the bureaucratic store manager. Vince Downey’s character portrait goal-oriented even at the cost of ethics and office relationships aggressive towards co-workers disliked by most other employees of Superclub very motivated towards promotions and incentives. Zach Bradley’s character portrait well-liked by colleagues doesn't mind breaking office rules for benefit of customers and colleagues uses office property after office hours for personal purposes low motivation towards structured goals rebellious towards establishment (possibly due to past failure). His friends are work-shirkers like himself, although they portray surly attitudes towards customers, while Zach doesn't. HRM CONCEPTS FOUND IN THE MOVIE: Maslow's need hierarchy theory Source: http://www. abraham-maslow. com The company aims to improve employee performance through need for self esteem. Zach initially aims for the award in order to win the affections of his female co-worker, Amy (physiological needs). Zach's friend Iqbal advises him to aim for the employee of the month award not just for physiological motives, but for self actualization. This advice is what motivates Zach and helps him overcome his rebelliousness towards the establishment in the end. Employee Initiative During the course of the month, a sea change is visible in Zach’s attitude towards his job. He shows initiative by volunteering for the vacant post of cashier at short notice. He also volunteers to solve management problems by finding storage space for mistakenly received goods. However, these activities, as well as his new perks, estrange him from his old colleagues. Leadership Skills He also shows leadership at the softball game at the end of the month, by motivating his team to win the game. But he breaks a promise to his colleague in doing so, which results in a loss of friendship with his old colleagues. Ethical Conduct In the end of the story, Zach wins the Employee of the Month award through ethical means, and Vince is fired for his unethical behavior in course of aiming for the award. CONCLUSION: The movie portrays the work relationships and attitudes of Theory X motivated workers in a company, in a funny and entertaining way. However, a lot of crude humor and language, as well as sub-plots that demean women, are included in generous quantities, so feminists better find other alternatives to identify their HRM concepts in real life situations! Employee of the Month â€Å"EMPLOYEE OF THE MONTH† – from a HRM perspective THE PLOT: Vince Downey is the head cashier and winner of 17 consecutive Employee of the Month awards at Super Club. If he wins one more Employee of the Month, he will be put in the Super Club's Hall of Fame and win a new car. Zack Bradley, who is the ultimate slacker, has been working at the Super Club for 10 years, and is still at the bottom job, working as a box boy. Then Amy enters the picture; she is a new cashier transferring in from another Super Club store. Amy has a reputation of dating men who have won Employee of the Month at the other store, so Vince and Zack want to date Amy. Situation at the Company: Other employees are jealous of Vince's success, possibly as a result of his aggressive behavior. An autocratic and fear-based style of leadership prevails in the company, with the corporate manager, Glenn Ross, being a bully to his younger brother, the bureaucratic store manager. Vince Downey’s character portrait goal-oriented even at the cost of ethics and office relationships aggressive towards co-workers disliked by most other employees of Superclub very motivated towards promotions and incentives. Zach Bradley’s character portrait well-liked by colleagues doesn't mind breaking office rules for benefit of customers and colleagues uses office property after office hours for personal purposes low motivation towards structured goals rebellious towards establishment (possibly due to past failure). His friends are work-shirkers like himself, although they portray surly attitudes towards customers, while Zach doesn't. HRM CONCEPTS FOUND IN THE MOVIE: Maslow's need hierarchy theory Source: http://www. abraham-maslow. com The company aims to improve employee performance through need for self esteem. Zach initially aims for the award in order to win the affections of his female co-worker, Amy (physiological needs). Zach's friend Iqbal advises him to aim for the employee of the month award not just for physiological motives, but for self actualization. This advice is what motivates Zach and helps him overcome his rebelliousness towards the establishment in the end. Employee Initiative During the course of the month, a sea change is visible in Zach’s attitude towards his job. He shows initiative by volunteering for the vacant post of cashier at short notice. He also volunteers to solve management problems by finding storage space for mistakenly received goods. However, these activities, as well as his new perks, estrange him from his old colleagues. Leadership Skills He also shows leadership at the softball game at the end of the month, by motivating his team to win the game. But he breaks a promise to his colleague in doing so, which results in a loss of friendship with his old colleagues. Ethical Conduct In the end of the story, Zach wins the Employee of the Month award through ethical means, and Vince is fired for his unethical behavior in course of aiming for the award. CONCLUSION: The movie portrays the work relationships and attitudes of Theory X motivated workers in a company, in a funny and entertaining way. However, a lot of crude humor and language, as well as sub-plots that demean women, are included in generous quantities, so feminists better find other alternatives to identify their HRM concepts in real life situations!

Discrimination of Girls Essay

Discrimination against female children has been a topic of debate. It has been a subject of concern and sociological significance. This subject raises the cultural aspects about the role of a female child in society, what her human rights are as a human being and a number of sensitive issues.This issue is important because there is nearly universal consensus on the need for gender equality.[1] Gender based discrimination against female children is pervasive across the world. It is seen in all the strata of society and manifests in various forms.[2] As per the literature, female child has been treated inferior to male child and this is deeply engraved in the mind of the female child. Some argue that due to this inferior treatment the females fail to understand their rights. This is more predominant in India as well as other lesser developed countries. Sex selection of the before birth and neglect of the female child after birth, in childhood and, during the [teenage] years has outnumbered males to females in India and also in countries like Pakistan, Bangladesh and South Korea.[2] There are 1029 women per 1000 men in North America [3] and 1076 women per 100 men in Europe[4] but there are only 927 women per 1000 men in India.[5] These numbers tell us quite a harsh story about neglect and mistreatment of the female child in India. Women have a biological advantage over men for longetivity and survival, however, in spite of this there are more men than women.[1][2][6] The figures above support that gender discrimination of female child is a basic facility area. Though the demographic characteristics do not show much or in some cases , anti-female bias, there is always a woman who receives a small piece of the pie. There are two main inequalities as pointed out by Amartya Sen, the educational inequality and health inequality, these are the indicators of a woman’s status of welfare. In India irrespective of the caste, creed, religion and social status, the overall status of a women is lower than men and therefore a male child is preferred over a female child. A male child is considered a blessing and his birth is celebrated as opposed to a female child where her birth is not celebrated and is considered more of a burden.[1] Therefore, [education] and health care of the female child in India is an important social indicator to measure equality between men and women. According to the 2001 Indian census, overall male-female ratio was 927 females per 1000 males. However, the 2011 Indian census shows that there are 914 females per 1000 males. During the last [decade] the number female children to male children in the youngest age group fell from 945 per 1000 males to 927 per 1000 males.[7] As per the data available there seems to be gender disparity depending on the location, as the Northern states(particularly Punjab, Haryana, and Himachal Pradesh) seem to be more biased then the Southern states. The sharpest decline for the age group of zero to six years is observed in the Northern States particularly in Punjab (793 per 1000 females) and Haryana (820 per 1000 females).[8] These new figures point out that the use of new technology contributes to the gender composition. Furthermore, the availability of and access to new technologies provides new ways for parent to achieve such goals of sex determination before birth.[2] Due to the widespread use of this technology the Indian Government banned the sex determination before birth.[2] In spite of these bans imposed by the Government, the law is not widely followed. A social development report presented in 2010 to the World Bank and UNDP, found that the time a female child and a male child spends on various activities is similar, with the exception of domestic work and social/resting time; a female child spends nearly three forth of an hour more on domestic work than a male child and therefore lesser hours of social activity/resting then boys.[9] Despite progress in advancing gender equity from a legal standpoint, in practice many women and female children still lack opportunities, and support for the socio-economic advancement.[10][11] Historically, the inclusion of young girls and women in education has helped challenge gender [stereotypes] and discrimination.[12] This suggests that providing space for young girls to develop leadership skills, through education and healthy living is important. This can shape attitudes towards women [capabilities] as leaders and decision makers especially in conventionally male domains and male dominated cultures. Because of the sex preference of male children in India, female children are deemed of resources in the areas of health and education. [edit] Health In Western countries women are born with the advantage not just in [political] and [economic] opportunities but also in their ability to access health care. In the Western nations women typically live about six years longer than men.[7] But this is not true in India. There is plenty of evidence that shows that the girls are been given lesser food and health care than boys, especially in Northern India. Girls are breast fed for shorter periods, given less medical attention, fewer consultations and visit to a doctor, and in case of an emergency and or a major health concern are taken very late or not at all to the hospital.[13] Because of some culturally assigned duties, many girls miss out on the chance to improve their overall health. Miller called this as an extended â€Å"infanticide† where life sustaining inputs like food, nutrition and health care was denied to the female child. Also, female children in general are given lesser food both in quality and quantity and therefo re are [undernourished] compared to male children. This in turn leads to health issues like anemia and intrauterine growth restriction during pregnancy.[1] If in this malnourished state the woman gives birth to a female child then the possibility of the female child having survival issues, and salon nutritional issues becomes higher. The female child’s status is the product of general societal attitude towards women at large in India. Girls in India face higher risks of malnutrition, [disease], [disability] and retardation of growth and development. They have no access to or control over the resources. Their work towards raising a family and in the household chores is undervalued. Some argue that due to the culture that has been in the society for so long that a girl child and her value to the family has been undervalued for long. A popular Telugu saying from Andra Pradesh is, â€Å"Bringing up a daughter is like watering a plant in anothers’ courtyard†. Due to this understanding she is considered as a liability and outside commodity. She is deprived of good food and nutrition. According to a global study conducted by Thomas Reuter, India is the fourth most dangerous country for a girl child in the world.[14] [edit] Education It has often been argued that women’s education is the key to reducing discrimination against daughters. However, female literacy rate has risen from 15% to 54%, even as the [juvenile][sex] ratio has fallen. Furthermore, some studies have shown that educated mothers are far more â€Å"efficient† in discriminating against their daughters than uneducated mothers.[15] Other studies have shown that higher levels of maternal education decreases mortality for both boys and girls, the effect is larger for girls, thus providing evidence that higher levels of maternal education decrease gender differentials in child mortality.[16] On the other hand, there is also evidence that maternal education at the district and [household] levels is weakly associated with increases in female survival.[17] At a macro level, in general high female literacy states—Kerala, Andhra Pradesh, Karnataka and Goa—each with relatively high female education levels have shown less discrimina tion towards girls but in the past 20 years, high female literacy has not stopped Delhi and Tamil Nadu from showing increased discrimination against female child.[18] The female child in India is often deprived from her right of an education. The basic facility of education is deprived to her. Also, even if she is in school, the number of girls dropping out of school far exceeds the boys. Definitely, this is because she is expected to help at home, either in household work like washing, cooking or help in taking care of her younger siblings. Since girls spend more time completing domestic/household chores and this increases the gap between female and male equality in rural parts of India, it perpetuates the myth that education is of no help to the girl and her primary job will be to look after the household work, get married early, have children and then raise them.[2] If this is the job she has to do, then education is of no importance to her and it is not imparted. Also, even with education and financial independence, women might not get the same rights and liberties which a man may have. It is through education in the early days of a child that we can bring about behavior changes and open doors to opportunities that will enhance their confidence, personality and career. Often in these communities, women, in particular, are considered an inferior sex and are raised to accept this belief.[1] Nearly 80% of the girls drop out from standards I to V. Out of the 100 girls that enroll in class 1 only 42 reach class V. Among [Schedule Castes] and [Schedule Tribes], many of those who live below poverty line of the 100 girls only 19 reach class V. Many of these girls work in the unorganized sectors such as the beedi industry .Two characteristics of beedi workers stand out: one, their being largely home based, and the other the predominance of women and girl children. The beedi sector represents the gender division of labor because most of the women along with girls sitting at home do the [beedi] making and boys are not involved in it.[19]

National academy of sciences Essay

I HAVE spared you, even as I spared myself, an arithmetical consummation of my inquiry, but the data here cited instruct us that the cost of the drug war is many times more painful, in all its manifestations, than would be the licensing of drugs combined with intensive education of non-users and intensive education designed to warn those who experiment with drugs. We have seen a substantial reduction in the use of tobacco over the last thirty years, and this is not because tobacco became illegal but because a sentient community began, in substantial numbers, to apprehend the high cost of tobacco to human health, even as, we can assume, a growing number of Americans desist from practicing unsafe sex and using polluted needles in this age of AIDS. If 80 million Americans can experiment with drugs and resist addiction using information publicly available, we can reasonably hope that approximately the same number would resist the temptation to purchase such drugs even if they were available at a federal drugstore at the mere cost of production. And added to the above is the point of civil justice. Those who suffer from the abuse of drugs have themselves to blame for it. This does not mean that society is absolved from active concern for their plight. It does mean that their plight is subordinate to the plight of those citizens who do not experiment with drugs but whose life, liberty, and property are substantially affected by the illegalization of the drugs sought after by the minority. I have not spoken of the cost to our society of the astonishing legal weapons available now to policemen and prosecutors; of the penalty of forfeiture of one’s home and property for violation of laws which, though designed to advance the war against drugs, could legally be used — I am told by learned counsel — as penalties for the neglect of one’s pets. I leave it at this, that it is outrageous to live in a society whose laws tolerate sending young people to life in prison because they grew, or distributed, a dozen ounces of marijuana. I would hope that the good offices of your vital profession would mobilize at least to protest such excesses of wartime zeal, the legal equivalent of a My Lai massacre. And perhaps proceed to recommend the legalization of the sale of most drugs, except to minors. 2. Ethan A. Nadelmann We turned to Mr.Nadelmann to pursue the inquiry. Formerly in the Political Science Department at Princeton, he is now the director of the Lindesmith Center, a drug-policy research institute in New York City. He is the author of Cops across Borders: The Internationalization of U. S. Criminal Law Enforcement. THE essayists assembled here do not agree exactly on which aspect of the war on drugs is most disgraceful, or on which alternative to our current policies is most desirable, but we do agree, as Mr.Buckley expected, on the following. The â€Å"war on drugs† has failed to accomplish its stated objectives, and it cannot succeed so long as we remain a free society, bound by our Constitution. Our prohibitionist approach to drug control is responsible for most of the ills commonly associated with America’s â€Å"drug problem. † And some measure of legal availability and regulation is essential if we are to reduce significantly the negative consequences of both drug use and our drug-control policies. Proponents of the war on drugs focus on one apparent success: The substantial decline during the 1980s in the number of Americans who consumed marijuana and cocaine. Yet that decline began well before the Federal Government intensified its â€Å"war on drugs† in 1986, and it succeeded principally in reducing illicit drug use among middle-class Americans, who were least likely to develop drug-related problems. Far more significant were the dramatic increases in drug- and prohibition-related disease, death, and crime. Crack cocaine — as much a creature of prohibition as 180-proof moonshine during alcohol prohibition — became the drug of choice in most inner cities. AIDS spread rapidly among injecting drug addicts, their lovers, and their children, while government policies restricted the availability of clean syringes that might have stemmed the epidemic. And prohibition-related violence reached unprecedented levels as a new generation of Al Capones competed for turf, killing not just one another but innocent bystanders, witnesses, and law-enforcement officials. There are several basic truths about drugs and drug policy which a growing number of Americans have come to acknowledge. 1. Most people can use most drugs without doing much harm to themselves or anyone else, as Mr. Buckley reminds us, citing Professor Duke. Only a tiny percentage of the 70 million Americans who have tried marijuana have gone on to have problems with that or any other drug. The same is true of the tens of millions of Americans who have used cocaine or hallucinogens. Most of those who did have a problem at one time or another don’t any more. That a few million Americans have serious problems with illicit drugs today is an issue meriting responsible national attention, but it is no reason to demonize those drugs and the people who use them. We’re unlikely to evolve toward a more effective and humane drug policy unless we begin to change the ways we think about drugs and drug control. Perspective can be had from what is truly the most pervasive drug scandal in the United States: the epidemic of undertreatment of pain. â€Å"Addiction† to (i. e. , dependence on) opiates among the terminally ill is the appropriate course of medical treatment. The only reason for the failure to prescribe adequate doses of pain-relieving opiates is the â€Å"opiaphobia† that causes doctors to ignore the medical evidence, nurses to turn away from their patients’ cries of pain, and some patients themselves to elect to suffer debilitating and demoralizing pain rather than submit to a proper dose of drugs. The tendency to put anti-drug ideology ahead of compassionate treatment of pain is apparent in another area. Thousands of Americans now smoke marijuana for purely medical reasons: among others, to ease the nausea of chemotherapy; to reduce the pain of multiple sclerosis; to alleviate the symptoms of glaucoma; to improve appetite dangerously reduced from AIDS. They use it as an effective medicine, yet they are technically regarded as criminals, and every year many are jailed. Although more than 75 per cent of Americans believe that marijuana should be available legally for medical purposes, the Federal Government refuses to legalize access or even to sponsor research. 2. Drugs are here to stay. The time has come to abandon the concept of a â€Å"drug-free society. † We need to focus on learning to live with drugs in such a way that they do the least possible harm. So far as I can ascertain, the societies that have proved most successful in minimizing drug-related harm aren’t those that have sought to banish drugs, but those that have figured out how to control and manage drug use through community discipline, including the establishment of powerful social norms. That is precisely the challenge now confronting American society regarding alcohol: How do we live with a very powerful and dangerous drug — more powerful and dangerous than many illicit drugs — that, we have learned, cannot be effectively prohibited? Virtually all Americans have used some psychoactive substance, whether caffeine or nicotine or marijuana. In many cases, the use of cocaine and heroin represents a form of self-medication against physical and emotional pain among people who do not have access to psychotherapy or Prozac. The market in illicit drugs is as great as it is in the inner cities because palliatives for pain and depression are harder to come by and because there are fewer economic opportunities that can compete with the profits of violating prohibition. 3. Prohibition is no way to run a drug policy. We learned that with alcohol during the first third of this century and we’re probably wise enough as a society not to try to repeat the mistake with nicotine. Prohibitions for kids make sense. It’s reasonable to prohibit drug-related misbehavior that endangers others, such as driving under the influence of alcohol and other drugs, or smoking in enclosed spaces. But whatever its benefits in deterring some Americans from becoming drug abusers, America’s indiscriminate drug prohibition is responsible for too much crime, disease, and death to qualify as sensible policy. 4. There is a wide range of choice in drug-policy options between the free-market approach favored by Milton Friedman and Thomas Szasz, and the zero-tolerance approach of William Bennett. These options fall under the concept of harm reduction. That concept holds that drug policies need to focus on reducing crime, whether engendered by drugs or by the prohibition of drugs. And it holds that disease and death can be diminished even among people who can’t, or won’t, stop taking drugs. This pragmatic approach is followed in the Netherlands, Switzerland, Australia, and parts of Germany, Austria, Britain, and a growing number of other countries. American drug warriors like to denigrate the Dutch, but the fact remains that Dutch drug policy has been dramatically more successful than U.S. drug policy. The average age of heroin addicts in the Netherlands has been increasing for almost a decade; HIV rates among addicts are dramatically lower than in the United States; police don’t waste resources on non-disruptive drug users but, rather, focus on major dealers or petty dealers who create public nuisances. The decriminalized cannabis markets are regulated in a quasi-legal fashion far more effective and inexpensive than the U. S. equivalent. The Swiss have embarked on a national experiment of prescribing heroin to addicts. The two-year-old plan, begun in Zurich, is designed to determine whether they can reduce drug- and prohibition-related crime, disease, and death by making pharmaceutical heroin legally available to addicts at regulated clinics. The results of the experiment have been sufficiently encouraging that it is being extended to over a dozen Swiss cities. Similar experiments are being initiated by the Dutch and Australians. There are no good scientific or ethical reasons not to try a heroin-prescription experiment in the United States. Our Federal Government puts politics over science by ignoring extensive scientific evidence that sterile syringes can reduce the spread of AIDS. Connecticut permitted needle sales in drugstores in 1992, and the policy resulted in a 40 per cent decrease in needle sharing among injecting drug users, at no cost to taxpayers. We see similar foolishness when it comes to methadone. Methadone is to street heroin more or less what nicotine chewing-gum and skin patches are to cigarettes. Hundreds of studies, as well as a National Academy of Sciences report last year, have concluded that methadone is more effective than any other treatment in reducing heroin-related crime, disease, and death. In Australia and much of Europe, addicts who want to reduce or quit their heroin use can obtain a prescription for methadone from a GP and fill the prescription at a local pharmacy. In the United States, by contrast, methadone is available only at highly regulated and expensive clinics.

Learning

Dear Mrs.. Bailey, I'm looking forward to acquiring new skills and strategies to apply, not only in my pursuit of higher education, but in every aspect of my life. I've always been an avid learner, ready to soak up information and knowledge every chance I get. Learning new things has been a major interest of mine for as long as I can remember, which is saying allot, because I actually have a few memories from when was a toddler. Throughout my early years in school, I was a straight A student who picked up on everything right away.My love of acquiring and sharing knowledge continues to grow as time passes. Though am quite aware that I am mentally capable of accomplishing any feat of intellectual nature performed by any man before me, I am honest enough to admit that face some formidable adversaries within myself. Being diagnosed with depression adds several obstacles within itself. For starters, waking up isn't always as easy as it may be for some others. At times, it can take a self- talking, convincing yourself that you have to get up, and in severe cases not even that works.The challenges associated with Major Depression are too numerous to name in this passage. No matter which symptoms arise, I know I must overcome them because depression is a diagnosis I live with, not who I am. Though I am quite adept at learning and applying new knowledge, I know that there is always room for improvement, as no-one knows everything and no-one is perfect. Being a quick study affords me the advantage need to stay relevant in the ever-changing world of business and technology.And, even though I am quite knowledgeable in many areas, I know that the benefits of following the curriculum set forth will further prepare me for the life I want my family and myself by refining and enhancing the knowledge I already possess and adding I wealth of knowledge I have yet to attain. I would like to take this time to thank you in advance for all of your assistance during this journey I am e mbarking on and hope you have a great day. Learning Dear Mrs.. Bailey, I'm looking forward to acquiring new skills and strategies to apply, not only in my pursuit of higher education, but in every aspect of my life. I've always been an avid learner, ready to soak up information and knowledge every chance I get. Learning new things has been a major interest of mine for as long as I can remember, which is saying allot, because I actually have a few memories from when was a toddler. Throughout my early years in school, I was a straight A student who picked up on everything right away.My love of acquiring and sharing knowledge continues to grow as time passes. Though am quite aware that I am mentally capable of accomplishing any feat of intellectual nature performed by any man before me, I am honest enough to admit that face some formidable adversaries within myself. Being diagnosed with depression adds several obstacles within itself. For starters, waking up isn't always as easy as it may be for some others. At times, it can take a self- talking, convincing yourself that you have to get up, and in severe cases not even that works.The challenges associated with Major Depression are too numerous to name in this passage. No matter which symptoms arise, I know I must overcome them because depression is a diagnosis I live with, not who I am. Though I am quite adept at learning and applying new knowledge, I know that there is always room for improvement, as no-one knows everything and no-one is perfect. Being a quick study affords me the advantage need to stay relevant in the ever-changing world of business and technology.And, even though I am quite knowledgeable in many areas, I know that the benefits of following the curriculum set forth will further prepare me for the life I want my family and myself by refining and enhancing the knowledge I already possess and adding I wealth of knowledge I have yet to attain. I would like to take this time to thank you in advance for all of your assistance during this journey I am e mbarking on and hope you have a great day.

Effects of Quantitative Easing on Food Prices Research Paper

Effects of Quantitative Easing on Food Prices - Research Paper Example Eventually, this leads to inflation. This paper demonstrates the effects that come about because of employing quantitative easing on food prices. Rise in food prices One of the established effects of quantitative easing is that it results to a rise in food prices. The reason behind this fact is that quantitative easing entails making of more money in order to assist in solving the situation affecting the economy. However, making of more money contributes in undervaluing the present ones in the economy of a country. Therefore, the country tends to experience hyperinflation. The inflation results to a rise in various commodities. Some of these commodities include raw materials associated with the production of food. Rise in raw materials especially in the agricultural sector forces most of the producers to increase the selling price of their products. Eventually the final consumer ends-up buying food at a higher price than usual. In every financial year, food producers tend to look on when they can be able to make more profits from the price of their commodities. Therefore, the producers are forced to increase their prices with an aim of avoiding incurring losses when inflation occurs especially because of quantitative easing (Duncan 162). ... Most of the small-scale farmers stops farming because of rising prices of various agricultural commodities ending up reducing their production. When most of the small-scale farmers fail to produce more goods as expected, the price of food in the market rises. In some cases, most of the small-scale farmers’ stops enacting agricultural related activities because of farming difficulties due to rise in prices of commodities. This creates a high deficit on the farm products hence a rise in food prices. Rise in international prices of raw materials and agricultural products Apart from the small-scale farmers being affected by inflation because of quantitative easing, large-scale farmers also tend to experience the same effects. Apart from the above outlined examples, showing effects of inflation due to quantitative easing, inflation also causes a rise in the import price index. This means that various raw materials related to agriculture like farming inputs that include fertilizers tend to rise in their prices. Some of other imported agricultural inputs that tend to rise in their prices because of inflation include farming machines and chemicals. Moreover, some of the seeds imported from other countries rise in their costs due to inflation. Failure of farmers to access the inputs contributes to low production of food hence rise in their prices. High cost of inputs makes most of the farmers fail to buy much of the products contributing to a decline in their activities. A decline in farming activities means that the production of law materials will eventually be low. This contributes in making the prices of the produced food rise. Rise in cost of activities in food manufacturing industries There is established evidence that inflation cause

Making A Successful And Thus A Good Team Essay Example | Topics and Well Written Essays - 1000 words

Making A Successful And Thus A Good Team - Essay Example Mainly organizations understand that being principled is high-quality business performance and pays in the protracted run. To be moral needs taking care of others, which includes, consumers and staff, appropriately and moderately. An organization that is involved in expansion and profits must create dealings with customers and employees supported on faith. Development of the employer-employee affiliation is significant to both parties for quite a few motives (McShane & Glinow, 2004, Pp 415-417). Are you confronting your first team-building session Do you doubt what you will do How to start According to Biech (2001, Pg 72-73) Team building is an organization development involvement that provides teams an opportunity to silence in their daily work to examine what's working and what could be improved. The consultant's role in team building is one of process guide, not content expert. This article provides insight into that role. It helps the consultant understand the goals of team building and how it differs from team training. The activities and norms developed in team-building sessions are different but complementary to that characteristic of management-training and skill-building sessions. Concepts such as leadership styles, decision-making, communication patterns, motivation, competition, and morale are all relevant to the process of team development. Improved Communication The basis for almost any problem in any organization is usually communication. Good teamwork can widen the circle of communication. Teamwork goes a step beyond, however, and helps people understand each other's jobs and roles in the organization. This leads to an appreciation for colleagues and a desire to help make their jobs easier. Personal Satisfaction Team members generally report a sense of personal satisfaction. A team may provide a sense of security that allows individuals to take risks and make decisions that they would not make if they were working alone. This generally leads to growth for the organization as well as the individual. Because most of us spend about 25 percent of our lives at work, it should be a pleasant experience. Teamwork can lead the way to making work pleasurable by helping to develop personal relationships. In fact, you should not feel as if you are getting up to go to work, but instead that you are getting up to go to play each day! Clear Goals Clearly defined goals are essential so that everyone understands the purpose and vision of the team. You might be surprised at how many people do not know the reason they are doing the tasks that make up their jobs, much less what their team is doing. Everyone must be pulling in the same direction and be aware of the end goals. Clear goals help team members understand where the team is going. Clear goals help a team know when it has been successful by defining exactly what the team is doing and what it wants to

Gandhi Essay Example | Topics and Well Written Essays - 1500 words

Gandhi - Essay Example Ahimsa, being rooted deeply in the Indian culture than in other cultures believes that non-violence is the best way of solving all other forms of conflicts. This is a practice that the Indian culture had been living up to even at present. Gandhi exemplifies best of this practice such that he remained to eat nothing of any meat but of vegetables alone. There were even times when he deprived himself from taking in any kinds of foods to be able to live up to this Indian cultural practice. Racism and social injustice have been dominant in South African culture. Unaware of such change in the society, Gandhi, after finishing his studies in England travels on a first class train ticket. While the excitement coming back to his homeland plays in his thoughts, a rude guard threw poor Gandhi off the train for his being black at the very next station. Shocked beyond words by such injustice, Gandhi realized there is nothing left for him to do but to protest against the law and the government of such injustice and racism. This had become a turning point of Gandhi life as he has realized the need for the poor Indian natives to lift themselves up from the discrimination of the British men. (http://www.film.u-net.com/Movies/Reviews/Gandhi.html, para 1) Gandhi at the same time observed that the most of the Indian minorities lack unity making it easier for the British to take away their self-respect and implement an injustice system in their government. This was the first issue that Gandhi attempted to provide a solution such that they will regain their significant roles in the society that they belong. However, because Gandhi believes in a non-violent act of protests, he begins to form contacts with the Indian worker minority through mingling with them at the same time attempting to kindle within them a sense of injustice. Regardless of their religion, he organized meetings with them to let each one of them know their significance in the society that they belong, know their rights to fair treatment among the British. (http://www.film.u-net.com/Movies/Reviews/Gandhi.html, para 2) Unused to public speaking, Gandhi resorts to direct action wherein he burned his identity card in front of the police which led him to his assaults. (http://www.film.u-net.com/Movies/Reviews/ Gandhi.html, para 2) We hear no talk from Gandhi of war sometimes being a "necessary evil," but only him announcing--and more than once-"An eye for an eye makes the whole world blind." In a scene very near the end of the movie, we hear Gandhi say, as if after deep reflection: "Tyrants and murderers can seem invincible at the time, but in the end they always fall. Think of it. Always." (http://history.eserver.org/ghandi-nobody-knows.txt, para 23) The Hind Swaraj In 1909, Gandhi wrote the "Hind Swaraj" where he condemned the British rule as well as modernization in general. However, the book does not reject the liberal contribution of modernization. Gandhi, however, attempts to integrate its positive elements with a liberating re-interpretation of tradition. (http://www.swaraj.org/interpreting.htm, para 1) He had criticized

AMOURETTE SPOTLIGHT Hipster Assignment Example | Topics and Well Written Essays - 3000 words

AMOURETTE SPOTLIGHT Hipster - Assignment Example A lot of governing bodies have made companies responsible towards emission norms and set standards for declaration of their environmental compliances. Importance of corporate social responsibility is also reflected in the gaining momentum of mergers and acquisition dealings considering investments in socially responsible activities. Despite such rise in the value of CSR, the question remains as to why the companies find it important to engage and socially responsible behaviour when it actually does not add any financially visible value to the firm. Also, it is questionable whether these firms actually believe in acting socially or is it simply a means to gaining stakeholder support and shareholder (Font et al., 2012). The business world is plagued with multitude of problems ranging from accounting frauds, environmental issues and social concerns to corporate irregularities. In this scenario, importance of CSR reporting cannot be eliminated. This paper aims to examine whether the issu ing such CSR reports actually engage in socially responsible behaviour or merely try to convince stakeholders and gain investor support. It therefore highlights the role of business ethics and highlights the importance of CSR reporting. CSR for Increased profitability It is undoubted that companies operate in an environment where existence is subject to free play of competition between major players within any industry. In such unregulated attempt towards achieving greater market share, it is essential that government and media become aware of their role to act as controllers of social consequence of these activities. Their role has become significant and influential in today’s times. These groups of people have high power to put extreme pressure of major companies to adhere to environmental and social standards. This has resulted in the fact that CSR has emerged to be one of the inescapable priorities of businesses. Research has also shown that when managers and directors ta ke concern for employees and consumer welfare, they gain better support of their work staff in terms of productivity and loyalty than firms who have no consideration apart from earning profits. CSR in contemporary organizations There has been a sharp rise in CSR reporting in the recent decade. KPMG international has reported that about 95% of the largest 250 companies in the world issue standalone CSR reports as of 2011 data (Mahoney, 2012). This calls for a need to assess as to why companies have started reporting for CSR activities in such large numbers over their issues and sustainability efforts. The prime reason observed behind such rise in voluntary CSR reporting is the increasing pressure from various internal as well as external stakeholders on companies to emerge as good corporate citizens. It is known that engagement in CSR initiative has costs associated with it which might tax its competitive market position. Alternatively, the firm can benefit from the profits that accr ue to companies for being responsible corporate citizens like retention of employees, positive consumer behaviour and investments and higher profits. CSR reports are issued with a view that such information apart from other information that is available to stakeholders, shall act towards the benefit of the company. The major benefit arising out of this is believed to be good company reputation. KPMG reported that the major reason behind CSR reporting is brand building and reputation enhancement. It is also likely that

Haven't decided yet, need professional advice for it Dissertation

Haven't decided yet, need professional advice for it - Dissertation Example The researcher has used qualitative research methodology in order to address the key research problems. Theoretical arguments of various research scholars have been used in order to develop theoretical argument in the paper. Market research report on Chinese consumer behaviour towards Smartphone and previous research works on the topic have been used in order to conduct the qualitative data analysis. The researcher found that individual attributes such as cash back offer, EMI schemes, wide screen size, touch sensitivity, HD quality movie watching facility, gaming options, availability of applications, metallic body, practical usable functions in Smartphone can influence purchasing decision and brand loyalty among Chinese Smartphone users. Lack of use of primary data to analyze consumer behaviour regarding particular product attribute is major limitation for the study. Findings of this research paper can be used by future Smartphone marketers in order to enhance brand loyalty among Ch inese customers by influencing their purchasing decisions. Table of Contents Table of Contents 3 Chapter 1: Introduction 7 1.1. Purpose of the Research 9 1.2 Research Questions 9 Chapter 2: Smartphone Industry in China 10 Chapter 3: Literature Review 11 3.1 Introduction 11 3.2 Price 12 3.3 Design 13 3.4: Applications 15 3.5: Flexibility 17 3.6 Motivation 19 3.7 Conclusion 21 Chapter 4: Research Methodology 22 4.1 Introduction 22 4.2 Research Approach 22 4.3 Research Strategy 22 4.3.1 Phenomenology 23 4.3.2 Ethnography 24 4.3.3 Grounded Theory 24 4.3.4 Case Study and Literature Review 24 4.4 Philosophical Underpinnings 25 4.5 Qualitative Data Analysis 27 4.6 Ethical Consideration 27 4.7 Conclusion 28 Chapter 5: Analysis and Interpretation 28 5.1 Introduction 28 5.3 Price Benefits 35 5.4 Superior Design 36 5.5 Application and Flexibility 37 5.6 Motivation 40 5.7 Conclusion 41 Chapter 6: Conclusion, Recommendation and Limitation 42 6.1 Managerial Implications 44 6.2 Future Recommendati ons for Researchers 45 6.3 Limitations 45 Appendices 54 Appendix 1: Gantt chart 54 List of Figures Figure No. Figure Name Page No. 1 2004-2010 Sales of Smartphone in China 30 2 Smartphone OS Market Share in China-2011 31 3 Business Performance of Chinese Carriers 32 4 Mobile Phone Market Share in China 33 5 Smartphone Market Share in China 33 6 Smartphone Price Decline in China 34 7 Flexible Smartphone Use by Chinese Customers 39 8 Location wise Smartphone Use by Chinese Customers 40 List of Tables Table No. Table Name Page No. 1 Star Tinji i9300 versus Samsung Galaxy S3 38 Chapter 1: Introduction In recent times, advent of latest technologies have completely revolutionized the mobile phone manufacturing industry, marketer’s perception regarding use of mobile phone as potential marketing tool and most importantly consumer’s perception about mobile phone applications (Wei and Lo, 2006). According to Wei and Lo (2006), mobile phones manufacturers have transformed the mob ile phone from being a device for communication to a device which is capable of virtual mobility, able to personalize social interaction and able to offer multiple applications which can help customers to perform their task in more responsive and customized manner. From the technological perspectives, transformed version of mobile phones which is basically a multimedia machine is known as Smartphone. Wei and

Creative Accounting Essay Example | Topics and Well Written Essays - 3500 words

Creative Accounting - Essay Example It has been pointed out that conflicting interests of shareholders and managers often lead to the use of creating accounting. After having successfully assembled the resources, the company is also required to assure all its stakeholders that it is indeed making good use of the resources in a manner benefitting all the stakeholders. In fact creative accounting is done very much within the legal framework and the prevailing accounting standards, but quite often done to camouflage the actual picture. It won't be an exaggeration if we say that creative accounting is done with the help of the weaker points in the law of the land and the accounting standards. Creating accounting has also been termed as 'window dressing', 'aggressive accounting' or 'fiscal gimmickry' by analysts from time to time. People from outside the company as well as stakeholders from within the company make use of financial accounting details to arrive at a decision regarding their decision to continue with the company or look for a better opportunity. The shareholders will go through the financial details in order to figure out the profit margins and percentage their own earnings in the form of dividends, interests or bonus shares. Some of the inferences that could be drawn using financial accounting information include; Creating accounting is therefore an effort to influence all these ind... v. Pointing out the lapses in utilizing the financial resources judiciously vi. Putting a stop to corrupt practices and different types of pilferages taking place within the organization vii. Ensuring that the accounting practices are in tune with GAAP viii. Assessing the need for further inputs in the form of finances, workforce or other resources for ensuring functioning of the organization Creating accounting is therefore an effort to influence all these indicators in order to remain out of immediate trouble. Manipulation in maintaining the account books is one such practice, use of which by some companies has come to light, during the last couple of years. Accounting as such is used for maintaining the account of quantitative information about the transactions involving finances and resources of a company. In other words it is the process of identifying, measuring, handling and communicating the financial information about different economic entities for being used by the concerned parties. Showcasing healthy account books in the public domain certainly helps the company and its management in attracting better reviews and commitments for the future growth of the company. This often results in managements resorting to creative accounting practices, which is mainly done to influence the opinion about the company and sometimes to conceal some unethical practices of the m anagement or the company. Some of the widely used practices for manipulating the account books include; Making use of the depreciation i.e. by profits can be inflated by increasing the useful life of an asset and thus spreading the charge over a longer period of life. For example a company can spread over the useful life of its