Writing comments Coursework Example | Topics and Well Written Essays - 250 words - 1

Writing comments - Coursework Example It is important that the values of communicating with people of other nations that people working internationally together in the business world recognize the privacy, cultural sensitivity, teamwork, legality and privacy (Voss and Flammia, 73) and American interpretations of those are respectful of other countries in order work together in a global economy. As Americans, it must be acknowledged that there are these differences and that being ethnocentric and believing that doing business such as it is done in the United States is not the only way that it is always done. There is no doubt that business is not conducted in just one country anymore as not everything wears the ‘Made in America’ stamp. One major aspect in global business that can be a huge hurdle that is only the beginning is the fact that not everyone speaks English. In a study acknowledged by Barry L. Thatcher, he pointed out that in a study of over 200 countries, over 50 languages were spoken (178). However, working together globally, this is an important concept to understand. Not everyone in other places work the same way that those businesspeople in America do. Business theory is not universal but instead cross-cultural and when conducting it, it is important to take note of these differences and instead to adapt to how all can work together to achieve a smoothly functioning working global

Tax System Essay Example | Topics and Well Written Essays - 1000 words

Tax System - Essay Example iv. Flat tax system has shown its worth in some of the countries like Russia, and some other economies in transition like the Slovak republic, while some OECD nations like Italy, Greece and Mexico and actively pursuing the matter i. The population of aged people is rising, which calls for adequate arrangements for their healthcare and other social needs. In fact the corporate sector has already taken note of the needs of senior citizens and accordingly started tuning their products and services accordingly. It is therefore duty of the government as well to supplement such efforts while making efforts for strengthening the health care facilities etc. ii. Education needs of the children are to be met with funds collected from this account. Higher education is becoming very costly now a days and increasing competition in the job market/ outsourcing of jobs calls for a well prepared youth. iii. Russia was the first major country to adopt a flat tax rate in January 2001, when it declared a flat rate of 13%. Over the next year, personal revenue jumped by 26% in real terms, and as a percentage of Russia's GDP, incomes increased by a fifth. It is worth considering that if a country which has been facing series of troublesome situations for quite a while, why other developed and well placed countries can't do it. Qualifier: The real dilemma is how to fix the tax slabs. While a lower tax rate might create incentives to work, to save and invest, to become an entrepreneur and to take risks. It might as well throw away the real benefits of such a system. On the other hand a high tax slab proves different in cases where the tax bases keep shifting particularly when globalization and opening up of economies is the key trend. Conditions for Rebuttal: Questions might be raised on fixing the tax slabs and

Piagets and Vygotskys explanation

Piagets and Vygotskys explanation In this essay I will be outlining the main differences and similarities between Piagets and Vygotskys explanation of cognitive development in children. Cognition is the study of the thought process or mental activity by which us individuals acquire and deal with knowledge. The study of the human cognition is a vast field and there are wide varieties of topics. The two most influential theories of cognitive development are from Jean Piaget and Lev Vygotsky. Each of their theory has key aspects of cognitive development across childhood. Firstly, according to Siegler (1998), Piagets theory of cognitive development is considered the most important to emerge from the study of human development, and the most controversial theory as well, according to Beilin (1992). Piagets observations of children provide a remarkable inside for what cognitive development is supposed to be like (Siegler, 1998). He provided answers to questions regarding intelligence and how one develops their knowledge. He believed that children develop in reaction to their environment, and the rewards and punishments it provides, Piaget argued that children actively explore their worlds, and their thoughts are ultimately derived from the actions of the world. Children according to him construct their reality as they manipulate and explore their world, cognitive structures which Piaget termed schemes. A scheme is an interrelated set of memories, thoughts, or strategies which are employed to predict and understand the environment. He believed that as children grow, they develop and refine their schemes. Central to Piagets theory are two biological concept, adaption and organization. Organization refers to an individuals tendency to organize their cognitive structures or schemes into efficient systems (Lutz and Sternberg, 1999). Organization can take place independent of any interaction with the environment. He believes that children naturally begin to link schemes together, creating more organized and interrelated cognitive system. For example, infants eventually begin to link together schemes developed for reaching, grasping and sucking objects, combining these into more complex structures that can be generalized to other situations and thus further their ability to negotiate the environment. Initially they cant combine these actions, but through the process of organization they become able to do so. This brings us to the concept of adaption. Adaption involves the creation of cognitive structure or schemes through our interactions with the environment. Adaption is achieved through assimilation or accommodation (Piaget, 1952). Assimilation is the process of integrating the environment into ones current psychological structures (Lutz and Sternberg, 1999). When the child assimilates something, they mould it to fit in with their existing structures. Accommodation is the opposite process, it occurs when old schemes are adjusted to fit better fit with the demands of the environment. For example, the infant sees an object lying on the floor; they can assimilate into her experience, applying her grasping scheme. The infant then encounters another object, a smaller one this time such as a plastic token, they are then forced to accommodate to the object, altering their grasp in order to be able to pick up the token. According to Piaget (1952) there are times when we are able to assimilate most new experiences, other times we are forced to accommodate and adapt our structures to the environment and thats when we enter into a state called cognitive disequilibrium, also k nown as, cognitive conflict. Both Piaget and Vygotsky believe that development started off with cognitive conflict. The process of equilibration, continual balance, leads to the development of more efficient cognitive structures (Lutz and Sternberg, 1999). Similarly Vygotsky developed his own theory of cognitive development in children. However, he made an emphasis on the cultural context in which human development occurs. Like Piaget, Vygotsky was strongly committed to the idea that children were active explorers of their world who tested their ideas against reality, seeking to expand their knowledge. It is said that Vygotsky compares a child to an apprentice, whereas Piaget compares them to a scientist. However, unlike Piaget, who viewed children essentially as solitary figures involved in the construction of knowledge, Vygotsky believed that the childs social environment was an active force in their development, working to mould childrens growing knowledge in ways that were adaptive to the wider culture in which they grow up. Vygotskys perspective on child development is referred to as the socio-cultural view because of his emphasis on the childs culture and the social environment as forces which shape development. Vygotsky was a st rong advocate for the developmental method, unlike Piaget, who concentrated on the origins of mental processes and the transformations which they have to undergo. Vygotsky was obstinate in his belief that an individuals cognitive development was largely a social process, and not an individualistic construction as Piaget believed. Also unlike Piaget, Vygotsky focused on interactions with parents, siblings, peers, and the wider culture, who were more highly skilled than the child. And he believed that through the interaction with the child and through the instruction and assistance they provided, the childs cognitive development would be promoted. He believed that learning begins as an inter-personal activity. Whereby, gradually the learner is able to perform independently. Also his theory included the scaffolding learning, where the support is provided by teacher on specific task. It allows the learner to perform at a higher level. At any given point in the learning process, there is a difference between the level achieved when assisted and when alone, also known as the Zone of Proximal Development (ZPD). The scaffolding learning of Vygotskys method is still being used in this century because all over primary schools, children are still being assisted; however when they progress unto a stage where they feel co mfortable in their ability, the teacher or individual with higher knowledge gradually withdraws support according to process. He also believed that children acquire tools invented by society to support thinking in children, also known as the cultural tools, for example calculators, books and computers. Similarly to Piaget, Vygotsky believed that childrens egocentric speech was a part of their cognitive development. However, the two have different perspectives on how they viewed the purpose of egocentric speech. Piagets Egocentric speech suggests that the childs self centred and unable to consider the point of view of others. Whereas, Vygotskys Egocentric speech is seen as a transition between the childrens learning language in a social communicative context and attempting to internalize it as a private inner thought. Alongside that Piaget developed stages of child development through clinical methods because he felt development precedes learning. The stages of cognitive development are, the sensori-motor period (0-2 years) where children achieve represential thought, the pre-operational period (2-7 years) childrens reasoning is often illogical, after is the concrete operational period (7-11 years), children are able to reason about current, concrete situations, lastly the formal op erations stage (11-15) where children can reason about hypothetical situations. Piaget believed that the pre-operational stage is a time during early childhood when children start to reason, build concepts, and lay the foundation for concrete operations. Operations are initialized sets of actions that allow the child to do mentally what was done physically before. (Santrock, 2003). Piaget believed that illogical reasoning was due to: Animism, lack of reversibility, Egocentrism and Centration. Unlike Piaget, Vygotsky paid little attention to the role of the individual. He did not focus on the stages of development or the ages at which these might occur. However, like Piaget he did see the child as an active participant in learning rather than a passive recipient of information from other people. Both these theories share ideas about how a child starts to develop their cognitive skills. But they both understand it differently. The nature of Piagets investigations contrasts with the cultural-historical approach of Vygotskys research. Piaget is more concerned with the development of universal processes for the validation of knowledge, and Vygotsky is more focused on psycho-socio-historical genesis and its interpretations. Although these psychologists have received a lot of critics about which aspect of development they put more emphasis in, they have still contributed to our understanding of child cognitive development. It is only through their research and theory that others are able to progress onto finding out further details about how a childs mentality develops. Vygotsky and Piaget are often presented as opposites. However, a careful read of their theories reveals that they are not as dissimilar as they are presented to be (DeVries; Matusov Hayes, 2000).

Use of Allegories in A New England Nun :: New England Nun Essays

Use of Allegories in A New England Nun  Ã‚     In "A New England Nun", Mary E. Wilkins Freeman depicts the life of the classic New England spinster. The image of a spinster is of an old maid; a woman never married waiting for a man. The woman waiting to be married is restricted in her life. She does chores and receives education to make her more desirable as a wife.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This leads to the allegories used in this short story. The protagonist life paralleled both of her pets' lives, her dog Caesar's and that of her little yellow canary. Both comparisons are of restriction and fear of freedom. The animals and the woman of this story are irreversible tamed by their captivity, and no longer crave freedom. Ideas of sin guilt and atonement are also present between the woman and the dog. These images typify nineteenth century beliefs of women and their place in society. This story of Louisa Ellis is an allegory for woman, and uses the levels of allegory ironically. The stories of the dog and the bird layer the theme to help represent Louisa's life, who in turn represents the Eighteenth century woman of society. Louisa's animals and their relationship to her suitor are further links between her and her pets. The suitor brings out different traits than the norm in both the animals and the woman of this story. The man's influence is seen as disruptive. Man is seen as a threat to the serenity and security of a spinster's life.   Ã‚  Ã‚  Ã‚   Imagery put forth by this story, and by stereotypes of the day is of the new England spinster. Women who were not married yet, lived a life of chores and piousness. They learned their domestic chores and other things that would make them presentable as a wife. They did gardening work, read literature, mended clothing and the sort. These women were dependent on men to come and take them, to change their lives. Those who were not chosen were called old maids or spinsters. They typically were wealthy enough not work, so they lived a singular existence at their homes. Their homes became prisons. Leaving the home was possible

Basic approaches to the study of cultural diversity Essay

With rapid scientific and technological progress, advanced means of communication and transport, more and more people travel abroad, and the range of purposes they tend to achieve, enlarged as well. Many people now travel to share organizational and business experience, study abroad to come back home, many people travel just to see and study cultural background of other countries, some of them come to other countries with peace missions. Unfortunately, political and economical conditions in many countries of the world make many people move abroad as immigrants or refugees. But, regardless of the travel purposes, the notions of cultural contact and cultural shock are relevant for all categories of travelers. (Hoerder) Before examining this phenomenon it’s necessary to give a strict definition of it. At first, it’s necessary to mention that there are some titles to define this phenomenon: â€Å"cross cultural relations†, â€Å"between society culture-contact†, â€Å"cross-cultural interaction† etc. Here is the definition of this phenomenon provided by Bochner: â€Å"between society culture-contact refers to individuals who travel beyond their countries of origin for a particular purpose and for a specified period of time, and the relationships they establish with members of the host society†. (1986, p. 23) There are also some necessary terms used to describe these relations, for instance â€Å"sojourner†. This term is used to refer to â€Å"culture travellers, indicating that they are temporary visitors intending to return home after achieving their aims†. (1986, p. 33) On the contrary, people of the visited society are called â€Å"host-society members†. It’s evident that changing society background in any case demands some contact on personal level, when the representatives of various societies interact. From the part of sojourner it demands much effort to integrate into unusual social and cultural patterns. This may cause stress, especially in the case of immediate and unexpected transition, and this condition is defined by the specialists as â€Å"culture shock†. (Bochner) Cultural identity conflicts are usually called intractable, and thus they are not possible to be resolved through the traditional approaches. The frames of the individual identity are extremely influenced by the cultural identity and cultural surrounding. The differences in culture often become the ground for the cultural conflict, as the difference in cultural ideas and preferences may be taken by the other side as not simply an outrageous idea, but ridiculous and unreal understanding of the world. For the better cultural communication it may be suggested, that the attitudes towards other cultures should be more tolerate. The cultural ideas and beliefs expressed by the representatives of the other culture should not be taken as unreal or unacceptable. Differences in culture between people will always exist, and thus for the more effective communication it is important to understand and accept the significance of the traditions, which are valued by the other culture, as well as try to better explain the traditions into which the newcomer would wish to assimilate. However, and what is more important, it is not allowed to break the cultural identity of the person; the difference in cultural views does not mean they are wrong. The issue of cultural identity was always urgent, and with the growing opportunities for migration, this issue will not soon lose the necessity of being discussed. However, it is important to understand one thing in relation to cultural conflicts: the differences between cultures should not and won’t be erased; they should be treated with tolerance. There are some concepts and approaches used to investigate the nature of this phenomenon. They are as follows: regional comparison, holocultural analysis, controlled comparison, and coding. Regional comparison was worked out by Driver and Kroeber. This approach lies in determination of cultural classification and then making assumptions about the processes of interconnection in the limits of one region of culture. Holocultural analysis is also called worldwide cross-cultural analysis. He was worked out by Tylor, Sumner, Keller and Murdock. Levinson describes it as a study â€Å"designed to test or develop a proposition through the statistical analysis of data on a sample of ten or more

Psy240 Final Analyzing Psychological Disorders Essay

You are interviewing for a psychologist position with a top company. After your face-to-face interview with the team, they have provided you with two additional assignments—Part A and Part B below, which will complete the interview process: * Part A: A psychologist understands how biology can affect psychological activities and disorders. In your interview, you are asked about your understanding of the causes and treatment(s) of schizophrenia. In your reply, discuss the following: * Areas of the brain affected * Causal factors * Associated symptoms * The neural basis * Appropriate drug therapies * Part B: Part B of the interview consists of interpreting some case studies from a biopsychologist’s perspective. You are given four different case studies of disorders and have the option of choosing two out of the four case studies to analyze. * Write a 1,750- to 2,100-word paper in APA format containing the following: * Introduction * Part A of the interview process. * Part B of the interview process: * Choose two of the four case studies presented in Appendix A. * Discuss your understanding of the problem presented in each of the two case studies from the perspective of a biopsychologist. * Include each problem’s relation to the nature-nurture issue and any relevant portions of the Basics to Biopsychology text. * Use a minimum of five outside resources, including at least 3 peer-reviewed articles. * Apply any helpful drug interventions or solutions. * Discuss the positive or negative aspects of these drug interventions or solutions and * Conclusion

Jainism in Early India essays

Jainism in Early India essays During the fifth and sixth centuries B.C.E. many new religions and philosophies sprang up in India that appealed to the interests of new social classes. Among the most influential of these new religions was Jainism. Jainism had strong foundations, and formed into a unique and influential religion, but many factors might explain why it never became as successful as Hinduism or Buddhism. Vardhamana Mahavira was a great teacher of Jainism who helped it become popular. Legend has it that he spent twelve years in the Ganges Valley, after which he gained enlightenment and many disciples. These disciples referred to him as Jina (the conqueror), and to themselves as Jains. Jains believed that everything in the universe possessed a soul, and could experience physical and psychological suffering. Only by purification from selfish behavior could souls gain release from their imprisonment, shed their karma, and reach the eternal state of bliss. The way that the people underwent purification was by observing the law of ahimsa, or nonviolence to other living things or their souls. Jain monks went to extremes observing this law, and avoiding all the tiny souls that surrounded them. Jainism represented an attractive alternative to the traditional sacrificial cults of early India. Jainist values and ethics had significant social implications. If all these souls participated in the ultimate reality of the world, social hierarchies made no sense. The Jains did not recognize these classes of human beings based on caste or jati. Because of this, their faith became popular especially among members of lower castes who did not command much respect in the traditional social order, including merchants, scholars, and literary figures. They did little overt violence to other creatures, and appreciated the high moral standards that Jainism encouraged. Ultimately, Jainist ethics were so demanding that few people ot ...

School Climate Assesment essays

School Climate Assesment essays A school seems to be a small, safe, confined area. This is where a student meets new people and learns about life (life includes history, math, science... anything needed to make it outside of High School). Not many people actually think about how it is run or what all is involved in running a building filled with young minds. There is a climate in a school that involves, the community, students, and the school staff. It includes a physical environment, where a strong leadership guides the instructional programs, time is spent on task, there are high expectations that are fostered by all, expectations are clearly defined, there is a frequent monitoring and feedback, communication, trust, rewards, and a sense of community. If all of these could be graded, what would you grade the school you come from? Students from government classes in my school, Whitehall High, did such a thing. The grades were averaged by using the grading scale. Each did a class grade and an individual gr ade. My individual grade was tallied by this grading scale: A= 4.0 A- =3.7 B+ =3.3 B =3.0 B- =2.7 C+ =2.3 C =2.0 C- =1.7 D+ =1.3 D =1.0 D- =.7 and an E/F= .0. My totally GPA was 3.6. I graded category number one, physical environment with an A- because to get a grade of a full A, the school needs to be a safe and orderly atmosphere where the students and staff feel proud. Whitehall is safe place, although some of the students I do not trust. This comes with every school though and the school does punish them correctly. The reason for the mark down is because I do not feel like the rules are enforced fairly to everyone. Certain students who teachers tend to like more, get away with more. For instance, a student came in wearing a shirt that was half off the shoulder, which is not allowed, and nothing was said to her in that class. I talked to a different student who wore a shirt that resembled the one previously talked about, but with a t...

An Observation of Clients Suffering from Common Mental Disorders and the Legal Implications of Sharing Patient Information

An Observation of Clients Suffering from Common Mental Disorders and the Legal Implications of Sharing Patient Information In the past week, I observed two clients who were suffering from common mental disorders although the development of the condition was very different especially because of the existing differences in social environment. The clients had a behavioral engagement group session. Sharing of patient information without their consent is illegal as per the HIPAA guidelines although provision of a general focus and understanding is accepted without exposing the privacy of the clients. Client description The first client was a thirteen-year-old male child who was having an oppositional defiant disorder. This was confirmed after a series of tests. The client was very argumentative and got easily annoyed even for no good reason. The client had not sought any prior medical attention since the situation was largely assumed by parents who thought that it was just a stage before escalating where the client at times was unable to control his action. The second client that I observed was a 15-year-old male who had serious challenges regarding her ability to concentrate. The client could not focus and pay attention for a continuous ten minutes. This situation was very worrying especially his school life where his grades were getting poor and there was no way that even teachers and his parents could do to change the trend. The client was diagnosed with attention deficit disorder (McGillivray Evert, 2014). DSM-5 The DSM-5 highlights that for an individual to be diagnosed with mental disorder condition, they must have had emotional and behavioral symptoms that have lasted for a period of at least six months. This requirement was valid in this case considering the fact that the clients had the condition for years. The condition of their mental disorders were moderate since the symptoms used to occur both at home and at school (American Psychiatric Association, 2013). Legal implications The legal issues in both cases are based on ensuring that patient information is held with privacy and high level of confidentiality to ensure that the privacy of each patient is maintained. This enhances professional relationship between the client and the counselor. The client must consent to the treatment intervention suggested. This entails informed consent that is a serious aspect in delivery of healthcare (Wheeler, 2014).

Role of ethics responsibility in developing strategic plan while Essay

Role of ethics responsibility in developing strategic plan while considering stakeholder needs and agendas - Essay Example The need to make strategies in accordance with business ethics and taking care of stakeholders’ financial investment in a responsible manner is a must for any corporation (Kotler and Lee, 2004). The company’s top management ensures social responsibility by contributing toward social causes and charity and spends a portion of revenues on helping the society work effectively. Also the management takes charge of those who could not find work or are permanently unemployed by offering job opportunities and providing a secure work package in their firm (Werther and Chandler, 2010). Therefore, a corporation goes a long way in acting in a responsible manner for the betterment of a society by ending unemployment and general poverty level. It is also the duty of the company’s top management to allocate the funds appropriately to be used for the social betterment. Furthermore, the ethical issues also include taking care of environment by refraining from spreading pollution through industrial waste. The ethics also lies in providing such goods and services to stakeholders that is beneficial for them and not harmful in any way (Werther and Chandler, 2010). One of the most important agenda to be taken care of for the social responsibility ensuring is the accuracy of financial statements of the firm. The case of Enron represents a worst example of crossing of ethical boundaries by its ever-famous accounting scandal. Enron was found guilty of fraud by producing fake financial reports for external users. It resulted in a big loss on the part of owners, stakeholders and employees of the firm when it got bankrupt. It happened because of the top management of the firm who was responsible for creating falsified accounting records of the company’ business transactions. They presented a bright picture of the firm through creating reports in which they showed the firm in profits when actually it was in big losses. It lost trust of stakeholders badly and mad e a history where unethical business activities are associated with Enron (Baron, 2009). In order to prevent such unethical happenings in the world of business again, it is important to first take care of the financial reports that reaches potential customers or stakeholders. It is because these reports are a way to demonstrate the company’s financial position and investors use these reports as a guide to make decision about their preferences of companies in the market. It can be made possible by communicating the financial condition of a company is an accurate manner without leaving room for errors. Not only in preparing accounting records the management also needs to take care of other matters that make a company sensitive to ethical issues. The main thing is the way to communicate the social effectiveness of the firm to stakeholders as different people have different opinions about various products and services a company offers (Baron, 2009). In case of British American To bacco, some people would not consider the goal of firm as of being socially responsible because of the product it is offering, that is, cigarette, however, the company has other policies such as protecting environment to show that it is ethical and socially responsible firm (Hollender, et. al., 2010). Therefore, taking care of the needs and preference o stakeholders is very important and other thing is to communicate the

A Modern Aiding Tool Essay Example | Topics and Well Written Essays - 250 words

A Modern Aiding Tool - Essay Example The statement should not be fact, it should not be vague, the writer should have conviction in it and it should be an opinion based on the writer’s feelings. The media improved my writing skills by leaps and bounds. I learned the jest of writing a potent thesis statement. The information of the media also helped me in writing specific thesis statements. Prior to going through the media by essays were broad and vague. Now I have learned to write a thesis statement that would captivate the reader and he would ask for ore. I also learned how to prove my thesis statement by providing supporting ideas. The written articles tell us that an essay is a structural thing which follows linear data. The article teaches us how to answer what, how and why. They also teach us how an essay is mapped so the reader does not lose way and become uninterested. The videos teach us that essay writing involves primarily a question, the answer in the form of a thesis statement, the body which describes the main idea with help of supporting ideas and lastly the conclusion. The powerpoint presentations in my view were more descriptive and easy to understand. The font of the power point was appealing. The language and examples used in the presentations were more effective.  

Analyse the impact and effectiveness of ILO (international labor Essay

Analyse the impact and effectiveness of ILO (international labor organization) convention in child labor in China - Essay Example expensive or less troublesome than that of adults, when other labour is scarce, and when they are considered irreplaceable by reason of their size or perceived dexterity.1† In many South Asian countries, juvenile child labour is easy to find and kept in places like workshops, factories and for household purposes. There data present showing the exact and calculated number of child labour in China. China has a history of thirty years with ILO and its role has been continuously changing since. In early 70’s China declared itself a non-active member because of the absence of inevitable tripartite employees, trade union and government structure which was the basic membership requirement of ILO. Peoples Daily, a famous newspaper in China, refers to an investigation started by the government organization which was accountable for examining labour conditions throughout the country. According to this report, child labour is most common in factories of fireworks, toys and textiles, construction, food production, and light mechanical work. Child labour is highly in demand, as children have smaller hands and pure eye vision by years of labour, which makes them more stipulating than adults for many types of work. Furthermore, child labour complexes the scenario, problems like no school, hazardous working conditions, unbelievably low wages, overloaded work pressures resulting in harmful negative effects on physical and mental growth. Abusive and sexual exploitation and armed conflict are the worse issues which also rise due to underage children working. Like any other country, there is a law in China which strictly prohibits child labour. In this paper, thus, the main focus was on the recommendations which suggest imposing severe punishment on violators and on reinforcing the government’s monitoring and judicial systems. This document is necessary to understand the efforts of China in regard to child labour and also its joint effort with the ILO2. The U.S. Department

Horseshoe Crab Research Paper Example | Topics and Well Written Essays - 3250 words

Horseshoe Crab - Research Paper Example One of these species, Limulus polyphemus, is found in North America along the coastline of the Atlantic and Gulf Coasts. The remainder are found in Southeast Asia. Despite having the name horseshoe crab, they are not true crustaceans. They are closely related to arachnids (a category that includes scorpions and spiders). Evolutionists coin the species â€Å"living fossils† since their fossils have been found in period that date back to 450 million years. Scientists will hold a different view for the organism arguing that it offers important insights to evolution and species interdependence. Despite the differing opinions about this magnificent creature, a common denominator is that they are important for both coastal communities and human health. In the whole planet, only four species this crab are in existence.The paper will discuss in detail about the horseshoe crab by offering insight from its anatomical features to the ecological habitat. Despite the earliest forms of horseshoe crab inhabiting the planet for millions of years, the anatomical features of these creatures have not changed. Unfortunately, the long, thin spike-like tail makes many people view them as dangerous, yet they are docile or rather harmless. The anatomy of horseshoe crab is one of the notable aspects in the creature. In the topographical description of horseshoe crab, the body is divided into three sections namely prosoma, opisthosoma and the telson. These body sections are sometimes called cephalothorax, abdomen and the tail. Prosoma contains and intestinal tract, an oesophagus and proventriculus that helps in grinding food (Dunlap 54). Also, in the prosoma are a nervous system that is concentrated with a bulbous brain, tubular heart, excretory glands at the base of walking legs and a connective tissue (Fortey 81). Opithosoma contains an intricate network of the musculature that helps in the operation of book gills and the telson. However, the 1 13

Discussion Board 8-2 Essay Example | Topics and Well Written Essays - 250 words - 2

Discussion Board 8-2 - Essay Example The eating disorders examined were based on a continuum of self-esteem and perfectionism. According to the study, a multivariate analysis of variance (MANOVA) design was used (Peck & Lightsey, 2008). With this type of design, the researcher investigates multiple dependent variables at the same time. Based on the study, there are three dependent variables studied which include eating disordered (EDO) women, the symptomatic, and the asymptomatic. An interesting finding in the study was the relationship between eating disorders and perfectionism. Under ordinary circumstances, eating disorders are associated with self-esteem. Many studies show that individuals with eating disorders usually have low self-esteem because they feel that their bodies are different from those of others. This aspect explains why most eating disordered individuals have abnormal eating habits such eating too much and inducing puking. However, the aspect of perfectionism has not largely been explored as it relates to eating disorders. From the study, it was found that women with eating disorders exhibit perfectionist attitudes so as to achieve the â€Å"perfect body† shape (Peck & Lightsey, 2008). This interesting finding show that individuals with eating disorders fear making mistakes, are doubtful about their actions, become concerned about criticism, and like to put things in order (Peck & Lightsey, 2008). Indeed, this is a critical aspect tha t healthcare professionals should use when treating patients with eating

Green management Dissertation Example | Topics and Well Written Essays - 10000 words

Green management - Dissertation Example However, environmental education needs to start with children. With the motivation to evaluate how schools discharge their responsibility towards the environment as well as towards the future citizens, this study was undertaken. The study aims and objectives were stated and after extensive literature review on the subject, data was gathered through a qualitative case study approach. This study is based on a particular boarding school in London. Both primary and secondary data were gathered through multiple sources for the purpose of the study. The study finds a strong positive link between green initiatives and economic performance. However, corporations should not expect immediate short-term gains. In the short-term some gains may be achieved but sustainable gains can be achieved only in the long-term. Most companies that have adopted ‘green marketing’ as a strategy, into their overall corporate and business strategy, have registered enhanced performance. This should be based on an efficient internal and external assessment. Consumer consciousness has also prompted companies to adopt green marketing, as customer satisfaction is critical to survival. Compelled by government regulations corporations have been taking different initiatives such as efficient packaging, reuse and recycling of packaging materials, better waste management, efficient lighting, use of renewable energy sources, and viewing compliance as an opportunity. The study however finds that in the school under study environmental education and environmental management system is extremely poor. No standards are maintained and no regulations are imposed. Investments are poor as the management is unaware of the benefits that it can achieve through environmental management system. The school has undertaken some initiatives but due to lack of training and education of the teaching and non-teaching staff, as well as students, these investments have not reaped any benefits. Schools stand to gain competitive and comparative advantage through environmental education and environmental management system. However, the authorities and the school management have now become conscious and are willing to invest in green technology. The study has highlighted the savings that can be expected just by switching over to low-power bulbs and following a discipline of switching off lights, bulbs, heaters and shutting windows. The study concludes by recommending a strategy for environmental management system that can be implemented at schools. Acknowledgments I will write this one Chapter 1 1 Introduction This chapter begins by introducing the subject green management and highlights the importance of ‘green management’ through statistics and data from different sources. An overview of the subject helps to develop the study outline and evaluate which factors need to be given importance. 1.1 Background Climate change and global warming are evident from the rising annual temper atures, extreme weather changes, heat waves and from the melting ice cap and glaciers. Global warming has influenced business strategies as they try to reduce green house gas emissions, through efficient operations or through energy conservation techniques. Referring to companies such as GE, Wal-Mart and Dupont, Gunther (2006) states that smart companies know which way the wind is blowing and they use the climate change as an opportunity; they try to introduce innovation and creativity with the help of advanced

Discussion Board 8-2 Essay Example | Topics and Well Written Essays - 250 words - 2

Discussion Board 8-2 - Essay Example The eating disorders examined were based on a continuum of self-esteem and perfectionism. According to the study, a multivariate analysis of variance (MANOVA) design was used (Peck & Lightsey, 2008). With this type of design, the researcher investigates multiple dependent variables at the same time. Based on the study, there are three dependent variables studied which include eating disordered (EDO) women, the symptomatic, and the asymptomatic. An interesting finding in the study was the relationship between eating disorders and perfectionism. Under ordinary circumstances, eating disorders are associated with self-esteem. Many studies show that individuals with eating disorders usually have low self-esteem because they feel that their bodies are different from those of others. This aspect explains why most eating disordered individuals have abnormal eating habits such eating too much and inducing puking. However, the aspect of perfectionism has not largely been explored as it relates to eating disorders. From the study, it was found that women with eating disorders exhibit perfectionist attitudes so as to achieve the â€Å"perfect body† shape (Peck & Lightsey, 2008). This interesting finding show that individuals with eating disorders fear making mistakes, are doubtful about their actions, become concerned about criticism, and like to put things in order (Peck & Lightsey, 2008). Indeed, this is a critical aspect tha t healthcare professionals should use when treating patients with eating

Retrenchment Strategy Essay Example for Free

Retrenchment Strategy Essay Since the beginning of the US financial crisis in 2007, regulators in the United States and Europe have been frustrated by the difficulty in identifying the risk exposures at the largest and most levered financial institutions. Yet, at the time, it was unclear how such data might have been used to make the financial system safer. This paper is an attempt to show simple ways in which this information can be used to understand how deleveraging scenarios could play out. To do so the authors develop and test a model to analyze financial sector stability under different configurations of leverage and risk exposure across banks. They then apply the model to the largest financial institutions in Europe, focusing on banks exposure to sovereign bonds and using the model to evaluate a number of policy proposals to reduce systemic risk. When analyzing the European banks in 2011, they show how a policy of targeted equity injections, if distributed appropriately across the most systemic banks, can significantly reduce systemic risk. The approach in this paper fits into, and contributes to, a growing literature on systemic risk. Key concepts include: * This model can simulate the outcome of various policies to reduce fire sale spillovers in the midst of a crisis. * Size caps, or forced mergers among the most exposed banks, do not reduce systemic risk very much. * However, modest equity injections, if distributed appropriately between the most systemic banks, can cut the vulnerability of the banking sector to deleveraging by more than half. * The model can be adapted to monitor vulnerability on a dynamic basis using factor exposures. About Faculty in this Article: Robin Greenwood is a Professor in the Finance unit at Harvard Business School. * Author Abstract When a bank experiences a negative shock to its equity, one way to return to target leverage is to sell assets. If asset sales occur at depressed prices, then one banks sales may impact other banks with common exposures, resulting in contagion. We propose a simple framework that accounts for how this effect adds up across the banking sector. Our framework explains how the distribution of bank leverage and risk exposures contributes to a form of systemic risk. We compute bank exposures to system-wide deleveraging, as well as the spillover of a single banks deleveraging onto other banks. We show how our model can be used to evaluate a variety of crisis interventions, such as mergers of good and bad banks and equity injections. We apply the framework to European banks vulnerable to sovereign risk in 2010 and 2011.

The Papa Johns Pizza Plan for India

The Papa Johns Pizza Plan for India 1. Executive Summary: Papa Johns Pizza is International well know brand in Pizza Industry and it is third largest in the world with more than 3500 outlets. As per the company Marketing director they said we are not really competing with dominos we are not in the same category. Dominos is more delivery and take always, while we offer a complete dining experience in addition to delivery and take away options. Also Papa Johns pizza is public company which having its head quarters at Louisville in USA. We had planned to open 4 outlets at the openings in India as per the target. Our target will be to first capture the pizza lovers and attract the customers of Dominos and Pizza hurt. Give people what they want. The free open market and government regulation to work in INDIA is quite helpful to what we had planned. Mix culture and good tourism industry had made to decide to take Papa Johns pizza to India. As it is major tourist attraction and well known for its hospitability. At last but not least we had some marketing strategy and plan to improve our business. We had a Potential growth in two products which has been introduced recently Pasta and Seafood Pizzas which has are just into the market. Once this gets moving then there wont be any stopping. 2. Business: 2. 1Company Overview Papa Johns International, Inc. is the third largest pizza company in the world with over 3,500 restaurants. It is a public company and traded in the NASDAQ stock market under the symbol PZZA. The headquarters located at Louisville, Kentucky, USA. It operates and franchises pizza delivery and carryout restaurants in United States (Domestic Market) include dine-in and restaurant-base delivery services in worldwide international market under the Papa Johns trademark. 2.2 Products and services Papa Johns operates (own-restaurants) and franchises pizza delivery, carryout restaurants in Domestic Market (US) and dine-in or restaurant-base delivery services in worldwide international market. Papa Johns provided 4 main categories products which are: Pizzas in 8 main choices: The works, The meats, Spicy Italian, Garden Fresh, Tuscan Six Cheese, Spinach Alfredo, BBQ Chicken and Bacon and Hawaiian BBQ Chicken Side items: Breadsticks, Garlic Parmesan Breadsticks, Cheese sticks, Chicken strips, Wings, Cinnamon pie, Apple pie, Sweet Sticks and Chocolate Pastry Delights Drinks: Coca-Cola soft drink products Dipping Source and Seasonings: Garlic, Pizza, Barbeque, Ranch, Cheese, Mustard, Pepperoncini, Anchovies, Jalapeà ±o Peppers, and Banana Peppers. 2.3 Situations and Risks Currently, from the 2009 annual report, the total sale revenue for 2009 was $1.11 billion. That was Papa Johns Pizza earned 11% market share after Pizza Hut (27.5%) and Domino (16.2%) which is their main competitors including the following Little Caesars getting 8.3% share. Source: Annual Meeting of Stockholder, 2010 Source: Annual Meeting of Stockholder, 2010 According to the 2009 financial crisis in United State, Papa Johns had closed 11 restaurants in domestic market compared to the previous year growth at 103 units in 2007 and 32 units in 2008. While new 100 restaurants open in the 2009 international market and international franchise system sales increased24%. Source: Papa Johns JP Morgan Gaming, Lodging, Restaurant Leisure Management Access Forum, 2010. In year 2010, they forecast the sale growth for domestic market will be between -1% (decline) and +1% by open around 40-60 new restaurants. And the company will focus more in international market and forecast to grow around 15% to 20% by trying to open 100 120 new restaurants worldwide in year 2010. In this report, well analyze and purpose the plan to expand the market in to INDIA that aligns with Papa Johns company plan. 3. Marketing Plan 3.1 Key Objective: The key objectives of Papa Johns pizza are as follows: Localizing the Menu as per the local taste and culture. Pricing and promotion as per the price range and the local people capacity to pay. Brand building through advertisement media and local newspaper. Going places literally to promote their brand and sales. 3.2 Media Coverage: To generate sales and profit for Papa John pizza, the benefits of the company should be communicated to the customers. The international marketing campaign like web page advertising and online marketing is very much needed. Other sales can be achieved through advertisement on Television, local magazines, newspaper, radio, poster and sponsorship to various local events in the city. 3.3 Marketing Descriptions: INDIA has a large market sector in tourism and information technology as well as the other products to export to other countries. A large number of factories are in INDIA and the environmental issue is a one consideration in INDIA. The majority of population is HINDU and they have strong Hindu culture in food production and restaurants in INDIA. 3.4Target Group As the population chart presented below, we will know that INDIA has a numerous Hindu ethic group of population. We also use fours marketing mix to receive the right Product, Place, Price, and Promotion in our franchise Papas pizza in INDIA. The highest number of population age is between15 to 64 years ages that it is represented at 64.3% of whole number of population in INDIA (the World fact book, 2010). Therefore, target group of our business will be this ethic group and the population who are aged between 15 to 64 years. 3.5 Marketing strategy: As Papas franchise is Fast food business, people can save their time to cook. We provide good delivery service for our customers. They can order online or calling to order. We also give our coupon discount online and customers can download to use voucher to purchase our pizza. The promotion will be followed the season and event in INDIA. We also supply the survey online to allow customers to make comment and require about our products and service. Hence, customers decision will be depended on ages group from each person to each person and people who live there and visit there. As the high visitor, it not difficult for our Papas pizza to catch up with the fast food market in INDIA. 4 PEST ANALYSES: 4.1POLITICAL ANALYSIS: It includes the regulations and Acts issued or regularised by INDIAN government. Some examples of them are: The factories Act 1948: States that to have an adequate and safety measures, also includes the safety of health and wealth for the workers working in factories. Minimum Wages Act, 1948: To provide a minimum fixation of wages to the employees who are applicable to engaged to any kind of skill, unskilled or clerical work. This act mainly works for the rights of workers. 4.2ECONOMIC TERNDS Indian Economy is quite Intersting, well say seems to emerging economy in economic expansion with the other countries like CHINA, Russia, MEXICO, Brazil. Because of its cheap labor it is always benifited for outsourcig of work from deveolped countries with strong manufacturing and industrial work. 4.3 Social and Environmental issues: With the Modern growth of economy and countries strong old cultural, India still has some extent of its old Myths and strong religious values which somewhat affects the business. Rather say India has strong Hindu religious background but there are various religious groups such as Islam, Christianity, which makes it a complete diverse nation. As the 80% is HINDU by religious the serving of Beef or pork is treated an objectionable in Indian cultural. There are lots of festive season out of which Diwali is one of the biggest one. As the British has ruled in India for decades they have certainly acquired the British way of doing Business. But before British Mughals has ruled in India so the culture has some mixed values with the architecture related to this. India has around 28 states and main 18 regionally languages. 4.4TECHNOLOGICAL PHASE Consumer food market is efficient in terms of production as of its national productivity, investment in research and development, innovation. Financial condition prevail INDIA from furthering the technological gap and capital intensity between formal and informal sectors. Productions system through innovation, design capability and product market push in INDIA is not up to the mark to leverage exogenous knowledge as to remote growth as per the quality and cost. 5 Porter Five Forces: Power of buyers: Concentration of buyers: As especially INDIA is a diverse country and the tourism as well as population is most dominant sector as per the business concern in INDIA. So the main concentration of buyers is always on the tourist as well as the people within the country. Differentiation: Well Papa John pizza is well known for its standardization in pizza industry. They have standard size, rate and quality so there will be no differentiation in their standards. Profitability of buyers: well, the hotel industry is well known business in INDIA. So buyers have very much hard competition among themselves. Also buyers have very wide range of choice to select the product. Power of suppliers: Concentration of suppliers: As we discuss earlier INDIA is a diverse country there are many people of different culture and religion so there are various different suppliers as per the choice and requirement. Branding: Well the main industrial and economical benefit of the country is through tourism industry. So especially from different countries is more concern about the brand image while buying a product. Also, INDIA is major hub for its international market and well known brands. Power of entrants: Economies of scale: As per the GDP till year 2010 INDIA 3.57 trillion dollars. Manufacturing and services are the twin engines of the INDIA economy and accounted for 28.2% and 54.9%, respectively, of India gross domestic product in 2009. The electronics and chemicals industries lead INDIA manufacturing sector, Threats of substitutes: Quality: Quality is a substitute better? Well the industry which gives the better quality and service has longer profit. So there is an always a threat of substitutes in the INDIA especially in the hotel industry, quality is important criteria in them. 6. SWOT Analyses: Strength: Papa Johns Pizza having there their strength as the quality of fresh food they used, Customer satisfaction, Delivering pizza on time to customer and most important thing they dont have call centers to make order on phone. So the direct calls are routed to the pizza shop and there are less chances of making mistake in taking order, like it happens in Pizza hut always. Weakness: The weakness of Papa Johns pizza is that they have very limited range of pizza menu as compared to Pizza hut. Which some time divert the customer from them because people want change and new variety food. Opportunities: As per the information of INDIA, it is a multi religious nation so our opportunities will be make the traditional food Pizza for the food lover. Also pizza hut dont have any kind of these pizza as they are already there. One more thing we liked to introduce is Pasta for people. Threats: Our only threats in future are Pizza hut and other fast food chains because our main competitors are hotel industry particularly the pizza industry. So we have to compete among them with good strategic planning and service. 7. Competitor Analysis: List of major competitors and any potential competitors: Pizza Hut, Dominos KFC Mc Donald Other Fast Food Chains in INDIA. Among this major competitor Pizza Hut is our potential competitor because it is well-known pizza maker and it ready set in Pizza business in INDIA. Pizza hut has built its own website online to provide both take away and dine-in restaurant for customers to make both reservation and order. Identification and analysis of strategic group Fast food chains are main competitors in our business. Service industry is good in INDIA. There are many tourist attractions. Therefore, our major strategic group will be local restaurants and fast food chains. Size, Growth and profitability Gross of national product of INDIA is approximately $ 302.6 billion. Compare with the United States and other western countries. 8. Operations Plan: Operational plan establish the activities and budgets involved for each and every part of the organization. Operational plan generally interlink with strategic plan with the activities involved and thus the organization can able to deliver all the resources required to deliver them. The main objective of Papa Johns pizza company is they are looking to attract new franchise partners all over the world. The best example is Papa Johns Pizzas UK and Ireland expansion. There are various act ivies involved in order to implement objectives. For example they have come up with the new concept to deliver pizza by launching a delivery vehicles for this they also branded Smart Car which illustrates the snaps of fresh pizza ingredients on them. Mainly it includes freezer as well as an integrated hot-bad system which ensures that pizzas are delivered properly according to the customers requirements. The main reason behind this is, if customer orders pizza as well any drink then while delivering that product it should not be get cold or hot visa-versa. They also researched from different group of people that companys branding was one of the good indication of the product quality. According to Schnatter these improvements are nothing but process of refinement rather than any change that may be disastrous. The factors such as company culture develop a framework which contains the processes and also modeling a consistent eager to deliver better plays major factors in quality improvement standards. In one of their visionary statements not only includes business growth of this company but also growth of Papa Johns employees. Finally whole quality standards would be implemented by people only therefore they are also attracting and keeping talent. This companys fundamental based on people. In other words this company is people growing machine where team building is the vital aspect in improving quality standards. The expected outputs includes now Papa John is already the third largest pizza franchisor in the world, but they still has sights on reaching number 2 position and ultimately becoming the number 1 pizza chain in the world. The factors such as looking ahead to the next task challenge and goals give Papa John strength to achieve expected outputs. 9. Financial: 9.1 Assumption and Information: The key indicators such as stock exchange, exchange rates and interest rates, assets, import and exports manage the world economy. The country this report researches on current Papa John pizza financial condition in US. They are effectively running there pizza industry business in US and need to expand more as time grows. 9.2 Financial requirement from Papa Johns: As per the international franchise development rule of Papa John pizza the company who want to take franchise has to pay $25,000 fees for per restaurant. Out of which they have to pay $5000 at the time of agreement and rest $20,000 at the opening of the restaurant. Besides that if you want to open the sub branches they have to pay $15,000 for additional each store. 9.3Financial support and Interest rate: The interest of bank vary globally due to political stability, internal policies, government regulations etc, however the financial markets are dependence on interbank interest rates Well also according to Franchise Restaurant Development. Papa John provides assistance to Papa Johns franchisees in selecting sites, developing restaurants and evaluating the physical specifications for typical restaurants. 9.4Financial Risks: Papa john pizza needs to consider the following points before entering into INDIA such as foreign tax laws, how much restriction is made on profit which is repatriated to Papa John pizza. 10. Appendices: INDIA overview Demographic Feature: Area : 3,287,263 sq Km Population : 1,156,897,766 (July 2010 EST.) Capital : Delhi Nationality : INDIAN. Language : Hindi and 18 regional languages. Racial Groups : eclectic mixture of local religion Hindu, Muslim, Christian, Sikh, Buddhist etc. Population Growth rate : 1.5407% (2010) Birth rate : 21.72 births/1000population (2009) Age structure: 0-14 years: 30.5% 15-64 years: 64.3% 65 years and over: 5.2% Median age : Total: 25.9 years. male: 25.4 years Female: 26.6 years (2010 EST.) Death rate : 7.6 deaths/1,000 population (July 2010) Infant mortality rate: total: 50.78 deaths/1,000 live births male: 49.33 deaths/1,000 live births Female: 52.4 deaths/1,000 live births (2009 EST.) Life expectancy At birth : total population: 66.09 years male: 65.13 years Female: 67.17 years (2009 EST.) Total fertility rate : 2.65 children born/woman (2009 EST.)

Religion in August Wilsons Fences Essay -- August Wilson, Fences

In August Wilson's play, Fences, the character, Troy Maxson, is by no definition a religious man. He has created his own religion through his own philosophies, especially baseball. Sandra G. Shannon's critical analysis, "The Good Christian's Come and Gone: The Shifting Role of Christianity in August Wilson Plays," gives analogies for the way Troy deals with his own spirituality. It is agreeable that Troy, like other Wilson characters, deals with religion in his own way. Shannon asserts, "this cynical black man does not lay his burdens down at the church's altar. As is the case with each of Wilson's men, Christianity plays no role in Troy's search for comfort and direction" (382). Troy never does find comfort and direction, even in his sacred baseball. It could be that Troy finds his greatest solace in the blues. Shannon states that, through the blues, Troy feels as if he can communicate and heal his emotional wounds. Shannon explains Wilson justified the need for the blues in an interview with Bill Moyer. Wilson states, "The blues are important primarily because they contain the cultural response of blacks in America to the situation that they find themselves in. Contained in the blues is a philosophical system at work" (382). It is true that for Troy the two systems of the blues and Christianity can in no way co-exist with each other. It is also true that Troy does not openly disregard the church, but he does make it obvious in his own way that he is clearly an atheist. "While Christianity does not interest Troy, he adopts the game of baseball as a more relevant metaphor for his life" (Shannon 382). Shannon is totally right in the fact that Troy uses baseball as a religion. Shannon correctly states t... ...ation when such human substitutes are available" (Shannon 384). Shannon is correct in her thoughts about Troy and fulfilling his needs through other people. In conclusion, I believe Shannon makes her points strongly about Troy's aversion to Christianity. She sums up her assertions by stating, "When African American men like Troy did fall into the pits of depression, they did not reach for the Bible. They created their own convenient laws of behavior," (384). This is indicative of Troy in every way he deals with work, family, and death. I agree with Shannon in that Christianity knocks at Troy's door just like death, and he rearranges it to fit into his philosophies. Works Cited Shannon, Sandra G. "The Good Christian's Come and Gone: The Shifting Role of Christianity in August Wilson Plays." Contemporary Literary Criticism 118 (1999): 382-384.

Regulating the Internet :: Argumentative Persuasive Essays

Regulating the Internet Part I: What I Know The internet has been one of the most influential technological advancements of the twenty-first century. It is in millions of homes, schools, and workplaces. The internet offers not only a way of communicating with people around the world, but also a link to information, shopping, chatting, searching, and maps. This freedom to be anyone and to "go" anywhere right from the comfort of home has become a cherished item. However, there is always a down side to every up. Because of the freedom to post anything and access anything on the internet, the issue of regulation has arisen; for example, what should and should not be allowed on the internet? Who has the right to regulate this space that we cherish for its freedom? Regulation is an issue that has formulated mostly because of how easily any child can access the internet. The thought is that if adult related material is easily accessible, then our children can view it also. People want to protect their children from items such as pornography, hate speech, violence, and gambling. All of which can be reached at the click of a button. So is regulating the internet the correct way of protecting our children? We as a people of the United States are guaranteed the right of free speech under the first amendment of the bill of rights. The first amendment has always been a difficult but necessary part of American life. It allows us to say what needs to be said without the fear of prosecution. Without this law we would be unable to question our leaders and society. The ability to speak our minds is what keeps us a truly free nation. However, this means we have always had to put up with other peoples opinions no matter how false they may be. The internet follows the same pattern. We have learned not to trust everything that is written down. It is our responsibility to refute anything that is incorrect or inappropriate just as it is our responsibility to do so in real life situations. For example, we could no more shut up a person who believes in white supremacy by arresting them for their beliefs then we could block them from the free space of the internet. We can not punish someone for their b eliefs even if those beliefs go against everything we know to be true.

Panera Bread Essay

Panera Bread is a nationwide known eatery that provides premium foods in a sophisticated atmosphere. Panera Bread is in the line of bakery-cafà ©. They decided to set themselves apart from eateries such as McDonald’s, Wendy’s, and Burger King. The stores are equipped with very intimate settings and Wi-Fi. Panera Bread specializes in a variety fresh baked bread and meal options for the health conscience customer. SWOT Analysis Strengths †¢Panera Bread is known nationwide and this helps to attract customers. †¢Panera Bread has an assortment of fresh breads and meal offerings to accommodate those that are health conscience. †¢Panera Bread moved past the fast food market and decided to offer high-quality, premium food to its customers. †¢The overall ambience of the eatery gives an intimate, at home feel that makes the customer want †¢Scott Davis, senior vice president and chief concept office had a clear vision of the direction Panera Bread would take and a clear strategy of how to achieve that goal. Weakness †¢The eatery offers premium, fast dining and the prices may appear to be on the higher end to customers. †¢Panera Bread has not been able to increase the frequency of which customers dine at the eatery. †¢In order to enter as a franchise, Panera Bread has a very strict list of criteria that makes it difficult to qualify. Opportunities †¢Panera Bread can cease the opportunity to offer their fresh baked breads in supermarkets or sell their breads in store to customers. †¢Panera Bread has the opportunity to offer a lower end eating experience. This lower end chain will appeal to potential customers who cannot afford and expensive meal for the family. Threats †¢Panera Bread’s direct competition is fast-casual restaurants. †¢The change in the economy has affected how often individuals and families go outside of the home to dine. Alternatives 1.Offer Panera Bread’s signature dough and bread to local supermarkets or for sell at the Panera stores. 2.Introducing a lower market restaurant. 3.Make entering the franchise easier by making the criteria to qualify less strict. Discussion of Alternatives Alternative 1: Pros: Offering their dough for purchase by customers has the potential to generate more revenue for the company. It will also introduce the Panera Bread brand into households of those who have not visited the restaurant. Cons: The cost to produce the fresh dough to customers may exceed the overall gain to the company. Alternative 2: Pros: Introducing an alternate chain to appeal to a lower income customer base will expand the customer base. With the present state of the economy, families are finding it hard to eat out especially when the prices are high. Cons: This particular alternative detours the company from their clear goal. With so many affordable eateries, Panera Bread strives to set itself apart from the others. Alternative 3: Pros: Easing the criteria would make entry in the franchise easier. This will allow for more Panera Bread stores to open. Cons: Easing the criteria would deteriorate the stability of the franchise. The strict criteria ensure the overall success of the franchise. Recommendations Panera Bread would benefit most by teaming up with supermarkets to supply fresh baked Panera Bread. Even though the company itself does not serve frozen bread, it may be a good idea to offer the frozen dough for customers to purchase.

Starbucks Case Accounting

Starbucks Case Part I – Prior to reading Starbuck’s Form 10-K, please answer the following questions. Your answers should be based upon your general knowledge of Starbucks, gained from visiting their stores, purchasing their products and/or observing them in the marketplace. a. Up until the economic downturn (Fall of 2008) what do you believe was Starbucks’ growth strategy? Give three examples of specific actions (growth initiatives) you observed Starbucks execute upon as part of their growth strategy? 1. Saturate the U. S. arket: Based on our observations, it seemed that Starbuck’s primary strategy for growth was to saturate the U. S. market. At one point there seemed to be a Starbucks at every corner, sometimes so close that one had to wonder why in the heck they were opening stores within a couple dozen feet from each other. 2. Expand internationally: We presume that one of their growth goals was to expand abroad, specially if they began to realize they were cannibalizing their own established stores, so they likely had to go outside of the U. S. o keep up their growth targets. 3. Develop complementary products/alternative revenue sources: We also think that around 2006-2007 was when they started to promote downloadable music and also began to sell CDs & books in stores; which means they began to more aggressively add alternative revenue channels, beyond that of coffee/drinks, to their many locations. (Personally, I purchased a bottle of Starbucks coffee liqueur around that time, which I still have because it’s not as good as other coffee liqueurs such as Kahlua. b. How do you believe Starbucks measured their success in executing their growth strategy? Give four specific measures you might use to evaluate the success of Starbucks’ growth strategy. Very likely that they were measuring it against number of new stores opened, and sales growth. We would probably use the following to evaluate the success of Starbuck’s growth strategy: 1. Sales growth. 2. Operating Revenues. 3. Net income. 4. Return on assets. The remaining sections of the case should be completed after you have read Starbucks Form 10-K and any other information deemed pertinent. Part II – Results of the audit by Starbucks’ outside independent accountant, status of Starbucks’ financial reporting controls and industry specific accounting. a. Who is Starbucks’ outside independent auditor? Did Starbucks receive a qualified or unqualified (clean) audit report from their outside independent auditor for the 2010 fiscal year end? a. Deloitte & Touche, LLP. b. Unqualified. b. What was Starbucks management’s conclusion in their report on internal control for financial reporting? What was the outside independent auditor’s conclusion regarding management’s review and assessment of financial reporting controls? . That their internal control over financial reporting was effective as of October 3, 2010. d. That Starbucks maintained effective internal control over financial reporting as of October 3, 2010. c. How does Starbucks account for gift cards? What impact do unredeemed gift cards have on the reported operating income in each year? How does Starbucks’ accounting for unredeemed gift cards compare to other retailers? e. Revenues for cards are recognized when tendered for payment, or upon redemption. Outstanding balances are included in deferred revenue on the balance sheet. Balances on cards that are deemed unlikely to be redeemed, get recognized as net interest income. f. Operating income is increased by balances on cards thought unlikely to be redeemed; therefore, it can be argued that operating income is being overstated by the addition of â€Å"unlikely-to-be-redeemed† card balances to net interest income. g. Gift card balances by other retailers are probably carried as a liability (unearned revenue). When gift cards are not redeemed, some retailers return the balances to the state where the card was issued assuming the unclaimed balance to be â€Å"unclaimed property† in some states. As seen above, Starbucks does carry outstanding balances as deferred revenue (a liability) as well, but once the cards are deemed unlikely to be redeemed, it treats the unclaimed balance as an asset. Part III – Trend Analysis of Sales and Earnings Growth During 2006 – 2010 Review Starbucks income statement and common size income statement for the years 2006 through 2010. Identify and comment on the major trends in the growth in Starbucks sales and earnings, including: a. Sales growth – was Starbucks’ sales growth consistent or inconsistent over the above five year period? Do you see signs of acceleration or deceleration in Starbucks’ historic growth rates? How does Starbucks’ sales growth compare to its industry averages? Are same store sales or the opening of new stores the more important factor in driving Starbucks’ sales growth during this period? Do you believe Starbucks sale trends over the past few years will continue over the next two to three years? Please provide rationale for your belief. Starbucks’ sales growth was inconsistent over the above 5 year period. Data from the last 5 years suggests that Starbucks’ growth rate is actually decelerating. Starbucks’ sales growth was below the industry sales growth. The industry has average 9. 25% over the last 5 years while Starbucks averaged 7. 5% only. The opening of new stores is vital to Starbucks’ sales strategy. During 2006, 2007, and 2008, Starbucks added 2199, 2571, and 1669 net stores. During the same years, sales grew by 22%, 21%, and 10% respectively. During 2009, Starbucks reduced 45 stores and their sales dropped by 7%. In 2010, Starbucks added 223 stores and not surprisingly their sales increased by 10%. In our opinion, Starbucks’ sales will continue to grow but at a decreasing rate over the next 2 to 3 years. This projection is based on historical sales data from the last 5 years which suggest a deceleration of sales growth. Starbucks’ average sales growth for the last 5 years is 11%. In 2006, Starbucks’ sales grew by 22%. This suggests a deceleration of sales growth. b. Gross margins – did gross margins expand, contract or hold steady over the period? What major factors account for the trend you’ve identified? The gross margin has held steady over the last 5 years ranging anywhere from 55% to 59%. Gross margin is affected by sales and cost of sales. c. Operating expense – make sure you look at operating expenses in both absolute dollar terms and as a percent of sales. Did operating expenses grow slower, faster or at the same rate as revenues? Would you expect to see more leverage on Starbucks’ cost base, given their growth history? (Note: operating leverage is demonstrated when a company’s operating expenses grow at slower rate than its sales, thereby resulting in operating earnings growing faster than sales. ) Do you believe Starbucks’ cost base is mostly fixed, mostly variable or an equal mix of each? What implication does the structure of Starbucks cost base (i. e. % fixed / variable) have on the relationship between the growth rates of revenues and earnings? Make sure you present information to support your conclusion. Operating expenses have grown at a higher rate than revenues over the last 5 years. Revenues grew at an average of 7% while operating expenses have grown at an average of 11. 34%. Based on these numbers, we expect to see less leverage on Starbucks’ cost base as operating expenses are growing at a higher rate than revenues. The fact that Starbucks’ operating expenses are growing at a higher rate than its revenues shows that Starbucks’ cost base is mostly variable. This is also proven by the income statement as most of Starbucks’ operating expenses are Cost of Sales and Store Operating expenses. Most of these are usually variable. Having more variable expenses usually means that earnings will not necessarily grow at the same rate as revenues. This is demonstrated by the income statement from the last 5 years. Starbucks’ revenues and earnings have grown at different rates over each year of the last 5 years. The average earnings growth per year over the last 5 years is 12. 62% as compared to an average sales growth per year of 7. 5%. d. Operating income – have operating earnings grown at the same rate, faster or slower than sales? What factors (e. g. gross margins, operating expense/charges) account for the trend you’ve identified? Be specific and provide support for your answer. Operating income has grown at a faster rate than sales on a per year basis over the last 5 years. Sales growth has averaged 7. 5% per year as compared to an operating income growth of 11. 75% per year during the same period. The reason that operating income has grown so fast is because Starbucks recently made changes to its cost structure that made it more efficient. As per the 10-k statement filed with the SEC, Starbucks decreased its Cost of Sales by 260 basis points by making their supply chain process more efficient. This resulted in lower food, beverage, and paper packaging costs. Because of its sales leverage, Starbucks was also able to decrease its occupancy costs. Because of the reduced costs, Starbucks was able to have a higher operating income in 2010. This caused the 5 year average to jump up to 11. 75%. Also contributing to this growth was the fact that sales increased at a higher rate than operating expenses. Therefore, operating income also went up at a higher rate than sales. e. Net Income – has net income grown at the same rate, faster or slower than sales? What factors (e. g. gross margins, operating expense, non-operating items) account for the trend you’ve identified? Be specific and provide support for your answer. Net Income has increased at a higher rate than sales also on a per year basis for the last five years. In fact, Net Income has pretty much mirrored Operating Income in growth. The factors tied to Net Income are Sales, Operating Expenses, Interest, and Taxes. Taxes remained relatively proportionate EBT each year. During each of the 5 years, Starbucks experienced a positive interest income for 3 years and a negative for 2 years. This helped Starbucks increase their Net Income. However, the factor that affected Net Income the most was Operating Expenses. Operating expenses grew at a slower rate than sales from 2006 to 2010. This resulted in Starbucks having a higher Operating Income which in turn resulted in a higher net income. Starbucks’ net income grew by 142. 2% in 2010 from the previous year. This big change resulted in the average net income growth rate to increase to 12. 62%. During the same period, Sales has grown by 7. 5% and operating expenses grew by 7%. All of this contributed to the Net Income growing at a higher rate than sales. f. Earnings per share – Does Starbucks’ earnings per share increase/decrease at a rate consistent with revenue and net income. Why is this? Do you expect this relationship to continue into the future? Starbucks’ EPS increases and decreases at a rate consistent with net income but not sales. This is because earnings per share are calculated by taking the net income and dividing that into the number of shares outstanding. As a result, there is a direct correlation with net income and not sales. We expect this relationship to continue in the future as long as the number of shares outstanding doesn’t change drastically each year. Part IV – Analysis of Operating Efficiency, Liquidity and Solvency Using data included in the Form 10-K analyze Starbucks’ operating efficiency and liquidity. That is, answer the questions below. The ratio definitions used to calculate the figures in the Ratio Analysis table are described in the text and lecture notes. a. Operating efficiency: Turnover ratios. In one paragraph, explain what the values of turnover ratios reveal about Starbucks. That is, for each ratio, discuss the trend, compare Starbucks’ ratio to the industry average (for receivables, inventory turnover and asset turnover only) and discuss whether the trend indicates improvements or deteriorations in operating efficiency. Can you think of any other measures that would be useful to assess Starbucks’ operational efficiency? Turnover ratios reveal that in 2010, Starbucks’ sales increased. Receivables turnover jumped up slightly from previous years to 37. 31. The industry’s 2009 median receivables turnover is significantly higher than Starbucks’ at about 98. 64. This trend indicates that Starbucks made less sales on credit in 2010. It could also mean that Starbucks improved collecting on its accounts receivables; however, since Starbucks’ average collection period ratio has not changed in the last three years (holding steady at about 11 days), there is no indication that collection on receivables has improved. The inventory turnover ratio of 7. 8, which slightly increased from 2009, also suggests a decrease in inventories, which is supported by the drop of inventory assets shown on the balance sheet. This trend supports the observation that sales have increased significantly for Starbucks in 2010 which is always an improvement for any business. PP&E Turnover ratio of 4. 32, whi ch increased from 2009, again, demonstrates higher sales since PP&E remained at similar levels as previous years per the balance sheet. Total asset turnover, 1. 79, remained very close to last year, and is slightly less than the industry average, 1. 3. This shows Starbucks continues to generate sales at a level of almost twice as much as they carry assets on their books. The fact that their asset turnover is slightly less than that of their competitors suggests that Starbucks may have more assets than their competitors. b. Liquidity: In one paragraph, explain what the liquidity ratios (current ratio, quick ratio and cash from operations ratio) reveal about Starbucks. Include an explanation of how the cash flow from operations ratio differs from the current and quick ratios. What is your conclusion egarding Starbucks’ liquidity position? With significant increases in 2010 in current ratio, 1. 55, and quick ratio, 0. 99, Starbucks is very liquid. Quick ratio shows they have 1. 5 times current assets on the books as they do current liabilities. Likewise, the quick ratio shows they would be able to cover current liabilities with their current assets. The cash from operations ratio is . 96, which states that Starbucks’ cash from operations would not be enough to cover its current liabilities. This ratio differs from the first two in that it compares a cash flow item to a balance sheet item. It is an indication of a firm’s ability to pay off its current liabilities; however, it is the most conservative liquidity ratio since it excludes all current assets except for the most liquid: cash and equivalents. It tells that Starbucks would not quite be able to pay off all of its current liabilities with just its cash and equivalents, although it does come close. c. Solvency: Interpret the values of the relevant ratios and provide a conclusion regarding Starbucks’ ability to service its debt and risk of future insolvency. Does your conclusion change if you include â€Å"off balance sheet debt†. How much off balance sheet debt does Starbucks have as of the end of the most recent fiscal year? Starbucks’ solvency ratios suggest that it is in a strong position and would likely be able to service its debt as it shows low risk of future solvency. It’s debt to equity ratio for 2010 of 0. 73 is at the lowest it has been in the past five years. From 2009 Starbucks had a big increase in retained earnings, this pushed all solvency ratios including interest coverage, return on assets, and return on equity up. ROA and ROE were doubled from 2009 to 0. 16 and 0. 28 respectively. Likewise, interest coverage also had a big jump due to a significant increase in earnings before interest and taxes. If we include â€Å"off balance sheet debt, Starbucks debt to equity ratio increases a bit, but the trend still shows that this ratio has decreased significantly in 2010. The increase would not be enough to state that Starbucks runs a high risk of insolvency. Starbucks has $4,084. 2 in off balance sheet debt as of end of most recent fiscal year. (We assume that the numbers provided are in millions). Part V – Analysis of Cash Flow Refer to Starbucks’ cash flow statement: a. During the past three years, what was Starbucks’ largest source of cash? What were Starbucks’ two largest uses of cash? a. For the past 3 years, the largest source of cash for Starbucks was Net earnings including non-controlling assets from its operating activities. Starbucks’ two largest uses of cash were additions to property, plant and equipment, as well as purchasing available for sale securities. It is stated in the 10-k that the major components of the PPE spending were remodeling and upgrading equipment in stores, as well as updating the IT infrastructure of the retail network. b. For the past three fiscal years, has Starbucks’ CFO been adequate to fund its growth initiatives? If no, how has Starbucks funded the CFO shortfalls to fund growth? a. As stated in the 10-K Starbucks’ believes that cash flows generated from operations and existing cash and short term investments should be enough to support their core business activities. However, it is also stated that new business opportunities, joint ventures, and acquisitions would have to utilize outside funding sources. Starbucks has augmented to their cash flows by heavily investing in available for sale securities, and purchasing US Agency and investment grade bonds. These investments, and outside financing, can be used to fund growth initiatives while CFO can be used to support Starbucks’ core retail business. The 10K also mentions that the issuance of commercial paper and its proceeds can be used for working capital needs, capital expenditures, and other corporate purposes, including acquisitions and share repurchases. c. Based on your review of Starbucks’ cash flow statement, has Starbucks’ growth been driven by organic growth or acquisitions? Provide support for your answer. a. Starbucks growth has been driven organically, with strong, steady growth in net earnings including non-controlling interests, and investing a large amount of cash in property, plant, and equipment by opening new retail locations and upgrading existing stores and information systems. By utilizing CFO and short term investment earnings to support their core business, Starbucks’ has maintained a high growth, very successful retail operation. Acquisitions play a minor role compared to the growth and earnings from operating activities. d. If Starbucks continues to grow at its historic rates, does it appear that Starbucks’ CFO can fund this growth? If CFO isn’t sufficient, how might Starbucks fund its future growth? a. Yes, it does appear that Starbucks’ CFO can fund its historic growth. This is stated in the 10k; CFO and short term investments, as well as any potential future borrowings and the commercial paper program can support the existing core business as well as related marketing support, product innovations, and new business opportunities related to the core business. If CFO is not sufficient to fund the historic growth, Starbucks can utilize channels within the investment and finance sections of the cash flow statement. Particularly, Starbucks can invest more heavily in short term investments, and utilize the commercial paper program. Additionally, Starbucks purchases available for sale securities heavily – these could be sold in the future to fund any growth where CFO is not adequate to support the core business. e. During the past three fiscal years, what dollar amount of common stock did Starbucks repurchase and what dollar amount of dividends did they pay? Why would Starbucks repurchase their own stock and/or pay a dividend? How does this impact Starbucks ability to fund future growth? How did Starbucks’ strategy with regard to share repurchases and dividends change during the past few years? Why did it change? a. In 2008, Starbucks repurchased $ 311. 4 million in common stock. In 2009, Starbucks did not repurchase any stock. In 2010, Starbucks repurchased $ 285. 6 million in common stock. Starbucks may want to repurchase their own stock so that they can increase their earnings per share ratio. This is especially true if Starbucks shares were perceived as undervalued, as Starbucks can repurchase the shares and hold them in the treasury for future reissuance at a higher price. Starbucks may be able to obtain more financing and loans with better earnings per share ratio as well. Dividends can be paid to shareholders to increase the value of their shares, and encourage other interested parties to purchase Starbucks shares. Paying dividends is a way to help impact positive future growth by making the purchase of Starbucks stock more profitable – more people will want to buy it providing more cash for Starbucks to utilize. In the 10-k, it is stated that Starbucks had 1. 7 billion in CFO for 2010 compared to 1. 4 billion in fiscal 2009, and capital expenditures were approximately 440 million in both fiscal years. This left roughly $460 million for stock repurchases and dividends. Starbucks had to repay short term borrowings in 2008 and 2009, but did not have to use cash for repayment in 2010. The cash that would have been used to payback short term borrowings could instead be used to repurchase stock and pay dividends. Thus, the strategy changed because Starbucks was able to operate without short term borrowings in 2010, and was able to pass on the excess case to shareholders. Part VI – Market Valuation a. What is Starbuck’s net book value as of the end of the most recent fiscal year? What was Starbuck’s market capitalization as of that date? Why is there a difference in these two amounts? What specific items do you think comprise the difference? Starbucks’ net book value as of the end of 2010 fiscal year was $3,611,500,000 while its market cap was $19,270,826,000. The reason that the two numbers are different is because the net book value is calculated by taking the total assets of Starbucks and subtracting its intangible assets and total liabilities, while the market cap is calculated by multiplying the outstanding shares into the stock price. Because each is calculated using 5 different numbers, there will almost always be a difference in the two numbers. b. Do you believe the difference between Starbuck’s net book value and market capitalization will increase or decrease in the future? What specific factors or trends identified in Starbucks’ financial information (or identified elsewhere) support your view? We believe that the difference between Starbucks’ net book value and market capitalization will decrease in the future. One of the biggest reasons for this is the fact that Starbucks restructured its Supply Chain process to lower costs. As a result, net income grew by 142% in 2010. This was a huge turnaround by Starbucks in one year and it can be attributed to the fact that leadership identified and implemented this cost saving mechanism. Another trend that indicates that Starbucks is on its way back is the fact that they opened more stores than they closed in the last 2 years. This strategy is key to Starbucks succeeding. Third, Starbucks’ gross margin has remained constant in the last 5 years despite the down years. This shows that management knows how to cut down on costs when times are rough, or that despite financial downturns, people are still willing to pay for expensive coffee. Conclusion Refer to your responses in Part 1: How do the results of your analysis in Parts II through VI support or contradict your original thoughts regarding Starbucks growth strategy and the success or failure of the three action areas (growth initiatives) you identified? Our assumption on their strategy to saturate the U. S. Market by building as any stores as possible is supported by our discussion on sales growth, which shows that there is a direct correlation between sales revenue growth and net new stores opened. Likewise, in analyzing the CFO, we concluded that Starbucks has grown organically through their investment in PP&E, which corroborates our original thoughts. Although they probably realized they were overdoing it with having a Starbucks on every corner, their growth strategy of increasing store numb ers has been a success for the company as sales have also increased. Going forward, the challenge will be to maintain high sales rates while being able to cover its large PP&E/overhead expenses. Although we didn’t really analyze the impact of international expansion in our analysis above, according to the company’s 10-K, operating income from international activities more than doubled from 2009 to 2010; however, this increase was mostly due to foreign currency translation among other things. Therefore, our original thoughts are not necessarily proven by the data that we analyzed. Finally, we stated that one of Starbucks’ growth strategies was to develop alternative revenue sources. As we looked deeper at the reasons for sales growth, we noticed that licensing and food service both were strong contributors to the increases in net revenues. Our discussion on sales growth indirectly supports this hypothesis, since the increase in net revenues was affected by an increase in average value per transaction (as stated in the 10-K). This means that customers are not just buying coffee at the checkout stand because Starbucks is being successful at selling other complimentary goods along with their drinks. Therefore, this is definitely being a successful growth strategy for Starbucks.

Kidney Dialysis Essay

The kidney has two important functions for the body because it is connected to the body’s blood flow, it can help monitor blood pressure and secrete hormones, which can raise blood pressure in the event when it does not receive enough blood flow. However the most important job is filtration of blood. The kidney works to filter out toxins, especially chemicals that are formed as a result of cells using energy. The kidneys also work to maintain the balance of electrolytes within the body which can be lost during exercise. Cells need a good balance of electrolytes such as sodium and potassium within the body. If one kidney fails the other one is enough to maintain the body however if both fail to work it is a major issue and it causes problems as the kidney cannot filter the blood. How does a renal dialysis work: A dialysis machine tries to mimic some of the functions of a normal human kidney. One of the jobs of a kidney is to remove urea and some salts from the blood so they can leave the body in the urine. In a dialysis machine, blood from the patient runs through tubes made of a semi-porous membrane. Outside the tubes is a sterile solution made up of water, sugars and other components. Red and white blood cells and other important blood components are too large to fit through the pores in the membranes this acts like the glomerlus in the bowman’s capsule where ultra filtration takes place, but urea and salt pass through membranes into the sterile solution and are removed, this is what happens in a normal functioning kidney the small molecules can pass through the glomerlus but proteins and cells cannot as they are too large. What is haemodialysis: Kidney failure, whether it is permanent or temporary, is mostly treated using renal dialysis, which kind of replaces the kidneys filtration function. One form of renal dialysis is called hemodialysis. With hemodialysis, the patient’s blood is run through a machine with a special filter that helps clean out the waste products. Once the blood has been filtered, it is allowed to return to the body. One of the difficulties of hemodialysis is that it takes place at special medical centres and we are short of machines. This means that the patient has to visit three times per week that lasts between three to five hours per session, this takes up a lot of time. What is peritoneal dialysis: Peritoneal dialysis is the other main form of renal dialysis. With peritoneal dialysis, a sterile cleansing fluid called dialysis solution is injected into the abdominal cavity. The abdominal cavity is lined by a membrane called the peritoneum, which allows the waste products and extra electrolytes to pass through it and travel to the dialysis solution. The dialysis solution also contains a sugar called dextrose, which helps speed the process up. After the solution has sat in the abdominal cavity for four to six hours, it is drained out. This process is repeated four times per day. This type of treatment can take place at home because it makes use of a catheter, which allows the patient to connect a bag of dialysis fluid to a tube that feeds directly into the peritoneal cavity. This treatment allows a person to be a bit more flexible however the patient still needs to do this treatment a few times a day which means it takes up time of a normal persons life. The benefits and risks of a kidney transplant: A kidney transplant is much better than staying on a dialysis machine. A kidney transplant means you can live a normal life, you won’t have to go to the hospital a few times a week to get treated and this wastes time as it takes 2-3 hours on a dialysis machine 3-4 times a week this means that you cannot go away. Someone who’s on a dialysis machine has to give up a lot of time and this may get in the way as they may have to cancel many things during their normal daily life. A kidney transplant gives the body a whole new kidney and works perfectly where as a dialysis machine can only mimic a few of the roles of a kidney. The risks of a kidney transplant are that the body may reject the kidney as it is foreign so a very close tissue match is required. After a person has had a kidney transplant they have to be on drugs for the rest of their life so that the body does not reject the kidney. Kidney transplants can also cause infections or bleeding which can dangerous. Donor cards: A donor card is a card that shows that a person has agreed to give away some  of the organs after they die, and this can be used for transplants. However there are issues, some people believe that it is religiously wrong to give away your organs after you die and this causes a lot of problems. A family member may have given consent to give away their organs when they die but after they die their family members may object and not allow it and this causes a lot of problems. There is a long list for transplants and it is very hard to receive a transplant, donors help quicken this service. In England it is optional to become a donor or not. Another issue may be about race some people will not wish to have an organ from someone else from another race or the donor may not wish to give their organs to someone else from another race or religion and this is another problem that causes delays and means there’s a shortage of donors. Definitions: Ultra filtration: A high pressure filtration through a semipermeable membrane in which colloidal particles are retained while the small sized solutes and the solvent are forced to move across the membrane by hydrostatic pressure forces. Ultrafiltration is a vital process that takes place in the kidneys. With ultrafiltration, large molecules (such as cells and proteins) that are essential are separated or filtered out to be reabsorbed. The ultrafiltrate, in turn, is passed through the proximal tubule, the loop of Henle, the distal convoluted tubule, and a series of collecting ducts to form urine. Osmosis: Diffusion of a solvent (usually water molecules) through a semipermeable membrane from an area of low solute concentration to an area of high solute concentration. Selective reabsorption: The act or process of absorbing again, as the selective absorption by the kidneys of substances (glucose, proteins, sodium, etc.) already secreted into the renal tubules and their return to the circ ulating blood. Microvilli: Any of the minute hairlike structures projecting from the surface of certain types of epithelial cells, especially those of the small intestine. Co-transport proteins: Facilitated diffusion: Transport of substances across a biological membrane from an area of higher concentration to an area of lower concentration by means of a carrier molecule. Since the substances move along the direction of their concentration gradients, energy is not required. Active transport: A kind of transport wherein ions or molecules move against a concentration gradient, which means movement in the direction opposite that of diffusion – or – movement from an area of lower concentration to an area of higher concentration. Hence, this process will require expenditure of energy, and the assistance of a type of protein called a carrier protein. ADH: a peptide hormone released from the posterior pituitary lobe but synthesised in the hypothalamus. There are 2 forms, differing only in the amino acid at position 8: arginine vasopressin is widespread, while lysine vasopressin is found in pigs. Has antidiuretic and vasopressor actions. Used in the treatment of diabetes insipidus. Osmoregulation: The process of regulating water potential in order to keep fluid and electrolyte balance within a cell or organism relative to the surrounding. Counter-current multipliers: Resources used: http://www.livestrong.com/article/75374-renal-dialysis-work-those-kidney/ http://health.howstuffworks.com/medicine/tests-treatment/question17.htm