Cannabis and Marijuana Plants

Marijuana Marijuana is a psychoactive drug, and is the most controversial of these types of drugs. The reason being is that there are so many myths and misconceptions that surround marijuana. It is not clear about the addiction potential, physical and psychological problems of marijuana. . Marijuana is the third most popular recreational drug in America behind only alcohol and tobacco, and has been used by nearly 100 million Americans (marijuana). Marijuana is widely used and it is estimated that nearly 25% of Americans have used marijuana once in their lives and that 2-5 million people use it daily despite it being illegal.Marijuana is a mixture of crushed leaves, flowers, small branches, stems, and seed of the hemp plant. This plant grows best in tropical climates and can be found throughout the world. Most countries cultivate this plant on purpose. Cannabis Indica species can withstand colder climates (â€Å"Marijuana, history of,†) If marijuana were to become a cash crop i t would be the largest grown in the United States. It is one of the most commonly used drugs in the world, following caffeine, nicotine, and alcoholic beverages in the popularity.In the United States, where the route of admission is usually smoking, it also has been called weed, grass, pot, or reefer (â€Å"Marijuana, history of,†). Marijuana is a depressant. The effects of marijuana may vary with its strength and dosage and with the state of mind of the user. High doses can cause tachycardia, paranoia, and delusions (â€Å"Marijuana, history of,†). Marijuana can also have a psychedelic effect in high doses. With this being said, marijuana is classified as both a depressant and a psychedelic.Marijuana does produce some of the same effects as hallucinogens like a LSD or mescaline, but it differs chemically and pharmacologically. Marijuana is made up of many chemicals. There are currently 426 known compounds in the plant. When marijuana is burned there are 1500 additiona l compounds that are formed. The chemical compounds that are found in marijuana only are called cannabinoids. These cannabinoids are the most active and mind-altering ingredients in marijuana. The primary active component of marijuana is delta-9-tetrahydrocannabinol (THC), although other cannabin derivatives are also thought to be intoxicating.In 1988 scientists discovered receptors that bind THC on the membranes of nerve cells. They reasoned that the body must make its own THC-like substance. The substance, named anandamide, was isolated from pig brains in 1992 by an American pharmacologist, William A. Devane (â€Å"Marijuana, history of,†). The potency of marijuana is determined by the amount of THC present. All the parts of the plant have different concentrations of THC. So the mixture of the plant material used and the conditions of how the plant was grown determines the potency of this drug sold on the street.The root of this plant has no THC value, the stalk have very l ittle value, there is some THC found in the branches, there is a moderate amount of THC found in the leaves(male has 5 leaves and female has 7 leaves), and the highest amount of THC concentration will be found in the buds, flowers and seeds. The concentration of THC has increased over the past 30 years. Marijuana is 25 to 40 times more potent than it was in the 1960’s, it’s up from . 2% to 5-8% pure today. Marijuana dates back to 2700 B. C. in ancient China. The plant was used to make rope, cloth, and paper from its fiber.It was during this time that the resins, flowers, and leaves from the plant could also be used for medical use. It was used to treat gout, malaria, and gas pains. It was by 500 B. C. that the Chinese put a ban of the use of the plant because of it unpredictable intoxicating effects. Marijuana was introduced into ancient India mainly for the mind altering effects. Marijuana was used in religious ceremonies the euphoria producing ability. It didnâ€℠¢t take long for the plant to be recognized for its intoxicating effects and its value in making rope and cloth.In America the public didn’t show any interest in marijuana as a recreational drug. It was just used in medicines. It was primarily prescribed legally for a numerous physical and mental aliments until 1940. In fact when Congress passed the Harrison Narcotics Act in 1914, many drugs were removed from the marketplace, but it excluded marijuana. It was not until the prohibition of alcohol that marijuana smoking became prominent. The Mexican immigrants were introducing marijuana along the Mexican border, while West Indian sailors were bringing it into the Gulf States.People no longer could legally use alcohol in and get their intoxicating effects so smoking marijuana became very popular. It became apparent in the 1930’s that marijuana was being abused and there was an increase in violence because of its use. Tales were beginning to spread of the effects, murder, rape, sexual excess, and memory loss from using marijuana. The federal government tried to scare the public with a film called â€Å"reefer madness†, but it actually did more harm than good. In 1935 the states took action and started passing their own laws towards non-medical use of marijuana.In 1937 the federal government stepped up and passed a Marijuana Tax Act that prohibited the use of all non-medical marijuana, the possession and use of cannabis nationwide. Marijuana came back on the scene during the World War II era. It was extensively cultivated during the World War II era, when Asian sources of hemp were cut off (â€Å"Marijuana, history of,†). It was commercially grown. The Philippines were being invaded by the Japanese so there was no sisal plant to make rope. American farmers were actually encouraged to the marijuana plants for rope production.Birds loved the seeds of this plant and when they would leave their droppings it would start wild plants of marijua na to grow throughout the United States. Marijuana became a very popular drug of choice because of its availability. Today marijuana is a widely used illegal drug among many ethnic groups. Hispanics are among 9. 2 percent of users; non-Hispanic blacks (7. 7% , nearly 8 percent of females used marijuana in the past year vs. 14% of males used in the past year); non-Hispanic whites (6. 7%, nearly 7 percent vs. 11 percent); Asian/Pacific Islanders (2. 0%, 2% vs. 7. %); South Americans (4. 2%, more than 4% vs. 13 percent). It can be found on the street for a price of $250-500 ounce depending on where it is bought. The cheapest is in Oregon at $258 ounce and most expensive in Washington D. C. at $486 ounce. Age itself is one of the most significant variables in understanding marijuana use. Past-year use of marijuana increased with age, to a peak prevalence of about 23 percent among 18 -25 year olds, before declining to about 44 percent among persons aged 35 and older. Among adults, male s moking rates for marijuana are nearly twice those for females.IN the total surveyed population, males were about 70% more likely than females to have used marijuana in the past year (11 percent versus 6. 7, nearly 7 percent). The only exception to the data showing more male smokers of marijuana than females occurs among children and teens. There still remains controversy over the medical uses of marijuana. Proponents are saying that it is useful for treating pain and the nausea and vomiting that are side effects of cancer chemotherapy and for restoring the appetite in people with AIDS (â€Å"Marijuana, history of,†) Modern research uggests that cannabis is a valuable aid in the treatment of a wide range of clinical applications. These include pain relief-in particular (neuropathic pain), nausea, plasticity, glaucoma, and movement disorders. Marijuana is also a powerful appetite stimulant, specifically for patients suffering from HIV, the AIDS wasting syndrome, or dementia (Ma rijuana). What are the acute effects of marijuana? Marijuana can reach the brain through the bloodstream in less than 30 seconds of smoking a joint. It delivers a physical and psychological effect rather quickly.The peak of the effects is usually reached by the time smoking is finished. If a person wants these effects to last longer they would have to consume the marijuana orally from brownies for example. This would allow the marijuana to be absorbed into the system much longer and these effects would last over 2-3 hours. It only takes a single use of marijuana to impair a person’s motor coordination. The person who just used marijuana may think that they are just fine, but they are really clumsy. This kind of thinking from a person under the influence only spells disaster waiting to happen.A person under the influence of marijuana and their ability to follow a moving stimulus is greatly diminished and can last up to 4-8 hours beyond the point of intoxication. This would int erfere with their driving skills. Also their ability to perceive light will be significantly impaired and would be a major risk for someone operating heavy machinery. Marijuana has some serious physical effects on a person. Although legalization activists and many marijuana users believe smoking pot has no negative effects, scientific research indicates that marijuana use can cause many different health problems (The health effects of marijuana, n. . ) . Smoking a single joint of marijuana is the equivalent of smoking 15 cigarettes. Marijuana has at least 50% more tar and carcinogenic materials than cigarettes. Because marijuana is not filtered it enters the lungs at a temperature hotter than cigarette smoke and thus drying and irritating the tissues in the lung. Marijuana has been shown to increase the heart rate. Within a few minutes after smoking marijuana, the heart begins beating more rapidly and the blood pressure drops.Marijuana can cause the heart beat to increase by 20 to 5 0 beats per minute, and can increase even more if other drugs are used at the same time (The health effects of marijuana, n. d. ) It is because of the lower blood pressure and higher heart rate that the researchers have found that a person smoking marijuana has a 4 times greater risk of heart attack compared to them not smoking marijuana. If a person is aware that they have heart disease they should avoid the use of marijuana. Marijuana can hurt the immune system of a person’s lungs.Smoking marijuana can paralyze or destroy the anti-infection white blood cells of the lungs. It is because of this that most smokers will develop laryngitis, pharyngitis, bronchitis, cough, hoarseness, and dry throat. Research indicates that THC impairs the body’s immune system from fighting disease, which can cause a wide variety of health problems. One study found that marijuana actually inhibited the disease-preventing actions of key immune cell (The health effects of marijuana, n. d. ) . There have been recent studies that show marijuana can depress T cells.The depressing of T-lymphocyte functions known as â€Å"killer T cells† would make a person more susceptible to the AIDS infection. The greatest concern is the fact that marijuana is a drug. Some of the most profound effects occur in the brain. Marijuana produces a sense of euphoria, but it also produces anxiety, confusion and if used heavily-drug induced psychosis. Not to mention the effects on reflexes, vision, and motor coordination. Marijuana has effects on long-term memory, because studies suggest that marijuana will fill a synaptic gap between brain cells which stops the flow of electrical signals.Marijuana users experience burn-out or amotivational syndrome from regular use. They have a lack of concern for the future, loss of motivation, loss of ambition, loss of effectiveness, dullness, diminished ability to carry out long term planning, difficulty in concentration, intermittent confusion, impair ed memory, and a decline in work and school performance. There are treatments for marijuana disorders. Marijuana dependence may appear to be very similar to other substance dependence disorders, but the long term clinical outcomes may be less severe.The adults who are seeking treatment for marijuana abuse or dependence have used marijuana nearly every day for more than 10 years and have attempted to quit more than six times (â€Å"Marijuana abuse,†). Let it be noted that marijuana dependence is most prevalent in patients that are suffering from other psychiatric disorders, who are mostly adolescents or young adults. Usually dependence in marijuana co-occurs with other drugs such as cocaine and alcohol. Studies indicate that effectively treating the mental health disorder with standard treatments involving medications and behavioral therapies may help reduce annabis use, particularly among heavy users and those with more chronic mental disorders. Behavioral treatments, such as motivational enhancement therapy (MET), group or individual cognitive-behavioral therapy (CBT), and contingency management (CM), as well as family-based treatments, have shown promise (â€Å"Marijuana abuse,†). Success rates of those seeking treatment are modest and even the most effective treatment for adults will only achieve 50% abstinence in a 2 week period. Those that do achieve a full two week abstinence, more than half will resume use within a year.Across studies, 1 year abstinence rates have ranged between q0 and 30 percent for the various behavioral approaches (â€Å"Marijuana abuse,†). This data suggest that a more chronic care model should be considered for marijuana addiction. The intensity of the treatment can be stepped up or down based on the patients need. The availability of family and other supports are needed. There are currently no medications to treat the abuse of marijuana, but there is ongoing research being conducted. The studies are mostly tar geting the withdrawal syndrome of marijuana.For example, a recent human laboratory study showed that a combination of a cannabin agonist medication with loffexidine ( a medication approved in the United Kingdom for the treatment of opioid withdrawal) produced more robust improvements in sleep and decreased marijuana withdrawal, craving, and relapse in daily marijuana smokers relative to either medication alone(â€Å"Marijuana abuse,†). There have been recent discoveries about endogenous cannabin systems inner workings. It raises the possibility of a future medication that would be able to block THC’s intoxicating effects.This would prevent patients from relapsing by eliminating marijuana’s appeal. References Abbott, A. (2010). Alcohol tobacco and other drugs (2nd ed. ). Washington, DC: NASW Press. Colorado and washington legalized marijuana today, what happens now? (2012, November). Retrieved from http://blog. norml. org/2012/11/08/colorado-and-washington-legali zed-marijuana-tuesday-what-happens-now/ Demographics of marijuana users. (n. d. ). Retrieved from http://www. opposingviews. com/i/gov-t-stats-reveal-demographics-of-adult-marijuana-users Drug facts: marijuana. (n. d. ). Retrieved from

Summary of Everyday Use

Alice’s Walker’s, â€Å"Everyday Use†, tells a story of a southern, African American family that consist of Mama, the story’s narrator, and her two daughters, Dee, the oldest, and her sister, Maggie. Set during the back to Africa movement of the early 1970’s, when African Americans removed their surnames or names fully and adopted new names that represented their African heritage, Dee leaves home for college and returns to announce the change of her name from Dee to Wangero. She collects items that Mama and Maggie uses everyday to take with her, and finally tries to take a quilt that has been stitched together by her family for generations. â€Å"Everyday Use† by Alice Walker reveals the intracultural class within the Black community as African Americans struggle to piece together the elements of their lives that are both African and American into a cohesive whole. Alice Walker characterizes Dee as an aggressive, confident woman who normally gets what she wants. Mama recalls, â€Å"Dee wanted nice things†¦. She was determined to stare down any disaster in her effort†¦At sixteen she had a style of her own: and knew what style was† (paragraph 12). Dee has ambitions and goals and lets nothing stop her from reaching them. She has her own way of going about things and is determined to get her way no matter what. Highly intelligent and ambitious, Dee goes to school to further her education and to expand her horizon, and, while in college, Dee learns the culture of her people. However, Dee’s intelligence and ambition are characteristics that lead to the conflict in the story because they also reveal Dee’s naivety and the static nature of Walker’s character development. Because she always gets her way, Dee is single minded and does not see the clash she creates between herself and her family members. When she first returns home, she snaps photos of Mama and Maggie sitting on the porch as if they are artifacts of an old way of life, illustrating their setting in an old way of life, and her modern, Afro-centric world. She flaunts her education by reading to Mama and Maggie and gives unnecessary information as if they are dimwits further contrasting herself with her mother and sister, and does not realize the division she is causing. Dee has gotten all that she has wanted; however, her education does not indicate a dynamic development in her character. The level of Dee’s greed and superiority are finally revealed as she tries to take a quilt Mama has promised to Maggie. Dee and Mama argue for a while then Dee claims, â€Å"Maggie can’t appreciate these quilts†¦They’re riceless†¦You just don’t understand†¦Your heritage† (paragraph 66-81). Dee knows the objects are of valuable, so she wants to show them off, in her world, as an example of her coming from nothing to the college educated woman she has become. Walker’s character development allows the setting to show in the contrast of Dee’s world, her stroking hand adorned in bangles as pa rt of her African grab, against the faded much used quilt from Mama and Maggie’s world. Dee believes Mama doesn’t understand her own heritage because the quilt is rare and valuable, and she doesn’t see why Maggie, who doesn’t know how valuable the quilts are and will put it to everyday use, should have them. Even though Dee is gifted and excels in school, she is completely unaware that her true cultural heritage, honor, survival, family and family history, have been passed down through generations. Driven by ego and blinded to the truth, Dee thinks her culture is found in books rather than the stitches of the quilts, the fabric of her mother’s promise to her children. Mama wants to honor her promise to give the quilts to Maggie, and it was Mama who provided Dee with the opportunity to receive an education, â€Å"But that was before we raised the money, the church and me, to send her to Augusta to school† (paragraph 11). Dee, however, does not realize the history of her culture is not just in the quilts, the items and pictures, but the people that take the knowledge and abilities they learned from their ancestors to provide for the current and next generation; that’s why culture heritage can not be learned in school. On the other hand, Maggie, the sister who does not go to school, is fully aware of her cultural heritage. Maggie, being very family-orientated, reveals the knowledge of her family. Dee asks for the dasher, her friend asks if Uncle Buddy had made it and they both look at Mama for confirmation, but it was Maggie who says, â€Å"Aunt Dee’s first husband whittled the dash†¦His name was Henry, but they called him Stash† (paragraph 52). In recognition of Maggie’s expertise of the family’s history Dee says Maggie has the brain of an elephant; meaning she remembers a lot. Maggie comprehends the family history and can identify what responsibilities people in the family possessed. Mama’s brother-in-law, her sister’s husband, helped Mama’s family by making them a dasher; Walker uses this to illustrate how united their families are because they assist each other when needed. In addition, they gave Mama’s brother-in-law a nickname; nicknames are a sign of affection and Maggie calls him by his nickname which shows their close relationship. Maggie inherited her culture customs. Mama explains, â€Å"She knows she is not bright†¦She will marry John Thomas and then I’ll be free to sit here and I guess just sing church songs to myself† (paragraph 13). Maggie will become like her mom and keep the tradition of the southern black woman because she too is uneducated, will marry, and raise kids. Walker reveals the cultural heritage of southern blacks that they are supposed to get married and raise children. Maggie tells Mama Dee can have the quilt, which was promised to her, and she can remember her grandmother without the quilt. Maggie says, â€Å"She can have them, Mama†¦I can ‘member Grandma Dee without the quilts† (paragraph 74). Then Mama explains, â€Å"It was Grandma Dee and Big Dee who taught her how to quilt herself. She stood there with her scarred hands hidden in the folds oh her skirt† (paragraph 75). Maggie doesn’t need the quilt to remember her grandmother because she has memories which are more valuable to her than the quilt. The quilt is just a symbol of the memories Maggie had with her grandmother. Grandma Dee and Big Dee taught Maggie the skill of quilting which has been passed down through family generations. This shows the cultural heritage of the family that they are skilled quilt makers. Maggie is very family-orientated she learns the family skill of making quilts, has knowledge of the family tree and its history. Maggie is very close with her family because she calls them by their nicknames and has plenty of memories of the family. She will continue to pass on the culture heritage of the family by marrying, having children, teaching her children how to quilt, and keeping the family close together as did the people before her; she is her family cultural heritage. What makes the story well written is because it reminds people that they are their cultural heritage and that’s not something people can just get from a one dimensional textbook. It shows how two people can be raised by the same mother and have a different view of life, as in they are sisters by blood, grow up in the same house, and be so far apart. There is one sibling, Dee, she has a lot of text book knowledge of her people’s history, but loses touch with her own cultural heritage, and than there is the other sister, Maggie, she has no text book knowledge of her people’s history but is living proof of her people’s history. A great lesson people need to learn because people are losing touch with their family morals and becoming less family orientated, which is weakening a lot of families. United people stand together and divided people falls, which is the key lesson the story, teaches and makes it a well written story because it is able to take something that is happening in real life and reflects it to where an average person can relate.

Three Components to the Justice System

of the justice system The Criminal Justice System James E. Boyd Strayer University Douglas Brinkley The Justice System Criminal Justice is a phrase that refers to the collection of the three criminal justice systems. The federal, state, and local public agencies deal with the crime problem. These agencies process suspects, defendants, and convicted offenders and are interdependent insofar as the decisions of one agency affect other agencies. The three components of criminal justice are Law Enforcement, Courts, and Corrections.While all independent, they all must work together towards a common goal. The goal is to establish order and peace for all citizens of this great nation. Police The first component of the criminal justice system, perhaps the most dangerous, is law enforcement. Police departments are public agencies whose purposes are to maintain order, enforce the criminal law, and provide services. This includes the local police as well as the federal and state departments.They head the criminal justice system because they are the ones that find and capture individuals who break the laws set forth by the state or federal government. Law enforcement personnel are also responsible for ensuring the cases are strong enough to stand up in court. They cooperate with prosecutors in criminal investigations, gathering evidence necessary to obtain convictions in the courts. Court The second component of the criminal justice system is the court.Courts are tribunals where persons accused of violating criminal law come to have their criminal responsibility determined by juries or judges. The court system includes prosecution, defense lawyers, judges, and juries. Judges hear the cases and preside over the participants to make sure that all laws are followed while the cases are being tried. Some cases are tried in front of a judge only, while others have a jury of 12 citizens who determine the guilt or innocence of a defendant based on facts brought forth during a trial .A jury may also make a recommendation of what a sentence should be. A judge ultimately decides a sentence unless there are pre-determined sentencing guidelines that need to be followed. Sentencing guidelines are more prevalent in the federal justice system. Corrections The third and final component of the criminal justice system is corrections. The role of this component is to uphold and administer sentences handed down by judges. Corrections include probation, parole, jail, prison, and a variety of new community-based sanctions, such as electronic monitoring and house arrest.The corrections system, which is tightly intertwined with the previous two components, is very important and quite large. The corrections component includes jails, prisons, correctional officers, probation officers and parole officers. The purposes of correctional agencies are to punish, to rehabilitate, and to ensure public safety. References. Schmalleger, Frank (2010) Criminal Justice Today (11th Edition) : An Introductory Text For The Twenty- First Century, Chapter 1, Pgs. 16 & 17. Judiciary Judiciary Police Police Corrections Corrections

Sports Event Sponsorship Essay Example | Topics and Well Written Essays - 2500 words

Sports Event Sponsorship - Essay Example Although the benefits for an event management company are the profits, more benefits are gained by the sponsors. Due to this, the popularity of sponsorship events is increasing. Sponsorship is now seen as the new marketing tool. This is because it can overcome communication barriers that media advertising cannot (Walliser, 2003). In addition to this, sponsorship marketing can access unlimited target audience. The most popular corporate sponsorship is seen in sports events. Through sports events, corporations can reach a large number of audiences and can also target their brands according to the type of sports and the events. The aim of this research is to evaluate the importance of corporate sponsorships for sporting events and how can event management companies attract sponsors for such events. The recommendations derived from the research will be given to both the corporations and event management companies so that both gain more benefits. The data collection methods used to accomplish this research include primary and secondary methods. The primary research will be conducted through semi-structured interviews of corporations and event management companies. ... Different occasions are being celebrated around the world on daily basis. People especially the organizations find it difficult to plan an occasion or an event thus give this responsibility over to someone who can perform it well. Thus, event planning started. As the growth of different events and occasions started in the world, an events industry was formed (Bowdin et al. 2006). Now-a-days, the event planning industry has evolved and changed as compared to what it was in the past. According to Ash (2006) as the trends in event planning kept changing over the time and the industry began to grow, many organizations outsource their company events to the event planning agencies that offer a complete management package from the starting point to the end point. The formation of the event industry has been led by the globalization of markets and communication affecting the trends and nature of the events industry (Bowdin et al. 2006). According to Allen (2008) the event planning industry now includes professional event management organizations that plan corporate events, social events and weddings. The industry also includes the independent event planners, incentive houses, meeting planners (Allen, 2002). This event planning industry has grown into a multi-billion dollar industry globally. Preparing for an event and organizing everything has been compared to the direction of a movie where once an event starts there is no turning back (Allen, 2008). Sponsorship According to Walliser (2003), a proper definition of sponsorship does not exist but it usually taken as a strategic corporate giving. Companies now incorporate their sponsoring activities into their marketing plan which has made it a strategic marketing tool (Ferrand & Pages, 1999). Sponsorship management

What is a group Discuss with reference to Bion's 'Experiences in Essay

What is a group Discuss with reference to Bion's 'Experiences in group' and your own - Essay Example It is because lovebirds are sociable birds. They should go in pairs or in a group.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  We join others wherein we feel a sense of belonging and security, thus becoming a part of a group. We seek to join aggregates that have common entity with us. We stick to a group because we know that this group have something the same about ourselves. Being a part of a group is therefore important in a person’s life for survival.   Every individual has its own niche therefore each is essential. It may be towards others or towards the environment.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Group is defined as any social aggregation that contains at least two classes of people we refer to as â€Å"the leadership† and â€Å"the membership† or a more complex structure one having an external boundary and at least one internal boundary.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  (2).   This enables us to view a group as a large circle whose external boundary   distinguishes its members (those inside the circle) and nonmembers (those outside the   circle) with a smaller circle inside the larger one represents the existence of the important   two classes of people in the group, the leadership and the membership.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Theorists like Cartwright and Zander (1968) on the topic groups and group dynamics have suggested that group is not a definable idea since it merely describes an area of study whose boundaries are blurred. Various definitions of groups can be made according to them wherein each one has its unique focus and may exclude other aspects that serve as core of the other definitions. 1. The individuals within the group think that they are group members who refer to themselves as we rather than I or they. They experience the same fate thus feeling a sense of belongingness and a common sense of identity. They are equally provided with the same benefits as to what the other members receive. 2. These group members have psychological effects on each other. These

Fundamentals of Financial Management Speech or Presentation

Fundamentals of Financial Management - Speech or Presentation Example tio has decreased in 2010 standing at 1.9:1 and as compared to the last year which was 2.5:1 and the quick ratio which is 0.69:1 in 2010 as compared to 1.09:1 in 2009, but the other ratios shows the company has improved a lot in managing its financial position as well as performance from that of last year. Current Ratio – A current ratio measures the relationship of current assets with current liabilities. This is used to analyze the solvency of a firm. Higher current ratio measures the firm’s higher rate of solvency. Acid-Test Ratio (Quick Ratio) - This ratio is used to analyze the liquidity position of a company. It helps an organization to meet the short term obligation with the liquid assets it has. A firm is evaluated to be in better condition when the quick ratio is higher. Average Age of Receivables – While reviewing a firm’s financial health this is important because it is compared to the credit and collection policy and the industry in which the firm operates. It is countable in terms of days. The analysis shows better result if number of days is higher. Inventory Turnover Ratio – This ratio shows number of times the inventory of a company is being sold and replaced over a certain period of time. Generally a low turnover indicates bad sign for a company. Times Interest Earned – This is a tool that is used to measure an ability of a company to meet its obligations that is related to debt. If any company fails to meet its obligations then it will be in a position of bankruptcy (Ramachandran & Kakani, 2007). Changes can occur in both the ways, positive or negative. The reason behind the lower current ratio and acid test ratio can be similar and that is cash shortage. Basically the poor credit policy and the collection process of the company can be blamed for higher average age of receivables. Again an inventory turnover ratio implies that the company must have a tight control over the purchasing and simultaneously it also refers that due to

The Impact of foreign Investment(with reference to china and india) on Dissertation

The Impact of foreign Investment(with reference to china and india) on Nigeria's Economy and how Nigeria as a developing country - Dissertation Example Nigeria is the most heavily populated country in African continent. It is one of the rapidly developing economies in Africa along with South Africa. Moreover, Nigeria is blessed with immense oil and other natural resources. However, technological advancements in Nigeria are not so good. As a result of that it is incapable of exploiting the natural resources properly. Being the most rapidly emerging economies in the world, India and China can help Nigeria immensely in streamlining its economic growth. Plenty of Indian and Chinese companies are currently operating in Nigeria in different sectors such as agriculture, oil, mining, refining, automobile manufacturing, banking, retailing etc. These countries are helping Nigeria to exploit its natural resources judiciously. This paper analyses the impact of foreign investment (with reference to China and India) on Nigeria’s economy and how Nigeria as a developing nation can promote Foreign Direct Investment (FDI). Table of Contents 1. 0 Introduction Globalization is a process through which the activities done in one part of the world affects people on other parts of the world (Reich 1998: 5). According to Lieber and Weisberg, globalization helps people all over the world in the creation of a stronger and stable world (Lieber and Weisberg 2002: 274). Huge changes are taking place in this world after the introduction of globalization and liberalization. Some of the underdeveloped economies such as India, and China are currently emerging as the most rapidly developing economies in the world, mainly because of their ability to exploit the opportunities provided by globalization. These countries were successful mainly because of their readiness to open up their domestic market for foreign direct investments. The importance of free market and private enterprise in promoting economic globalization was explained by many scholars (Ghai1997: 1) The economy of the world keeps improving and keeps becoming more integrated as most countries want to play/contribute to a role in the economy of the 21st century. Globalisation keeps increasing as countries try to identify their competitive advantages and use their available resources to secure profits for themselves. Trade has now being expanded compared to the past, services and cross boarder flows of financial resources and people. Countries all over the world have realised that domestic resources alone may not help them much in streamlining the economic growth. As a result of that majority of the countries have already opened up their economies and liberalized the rules and regulations to attract more and more foreign direct investments or FDI. FDI is the investment of foreign capital in domestic goods and services. According to Dicken (2007, p.36), direct investment is a kind of investment intended to gain control over the activities of another firm. FDI is the investment across nations. â€Å"The flow of FDI and portfolio investments across countries g enerates a very large amount of investment incomes going in the opposite direction† Ietto-Giles 2002: 27). On the other hand, Adina (2011) mentioned about the training effect of FDI. In her opinion, FDI may help a country to modernize techniques and technologies, increase production and supply of goods, improve quality and competitiveness, create new jobs and grow the quality of life (Adina 2011: 148). In short, it is difficult for a country to develop properly in the modern era with the help of

Teamwork Essay Example | Topics and Well Written Essays - 2000 words

Teamwork - Essay Example However, when there is a team of say 5 members, there is again one goal but 5 minds to discover and handle the same work with 5 times the effort and time which of course will give better and more innovative results. The more awareness that surrounds the human brain, the more it widens and functions towards its goal. Shaina, age 25, works in a large telecom service provider company. She was always in charge of billing funds and employees' salary distribution part. She always came to office the same time of the morning and left at the same usual hour of the afternoon. The eight hours of her stay were mostly with her computer making estimates and doing calculations and the day would end with all reports being sent to the supervisor. Often he had to spend hours going through the details sent by her and sorting out differences between reports generated by all departments. All was fine and life went on until one day the supervisor realized the work was increasing and they must hire another person with Shaina. And, in the next two months, the work done by both of them together was much more than anticipated earlier. Also, the striking difference observed that not only did the daily, weekly and monthly reports reach his desk but Shaina and her teammate visited him often to discuss over billing details and any discrepancies in funds. Work was going on at a much faster rate and moreover, he had to no more spend time re-checking all calculations and fighting with billing discrepancies as everything was discussed and sorted out before the final report was sent to him. This was an example which depicts very clearly how teamwork can enhance not only work but the enthusiasm towards work and also generate comradeship between peers which in turn gives better results. Not only was his work redused but the bond shaared by the members made it easier to complete any work. There are various factors related to teamwork viz. How should teamwork be assessed, how can one develop and benefit from personal team skills and team awareness, what role does communication play in teamwork etc. Team performance assessment can be done by first checking whether they followed the right approach towards work. The characteristics of effective teams that were identified by Larson and LaFasto in their book titled Teamwork: What Must Go Right/What Can Go Wrong (Sage Publications 1989) are that the team must have a clear goal, results-driven structure, competent team members etc. Now to assess whether team member are competent, it is first required to assess the individual members. Personal team skills play important role. For example, for a team that works together in a construction based company, the individual members should all have a graduate degree in civil engineering or any equivalent. In case few members are more involved with the topic than the others, the others can build their awareness about the team and its activities. Any organization always works at its best if the employees work in teams and have mutual awareness about their peers. Getting any work accomplished with quality and efficiency is possible with maintaining competitive air around the employees. Another example that we can see is of the floods that happened in county

ADA and OSHA Essay Example | Topics and Well Written Essays - 250 words

ADA and OSHA - Essay Example Employers should review all existent policies on disabled employees and amend them to align with the ADAAA. This may require the employer to identify circumstances where the company denied a request for accommodation, or asserted that the worker is not disabled as per ADA. Supervisors and the HRM should be adequately trained in order to engage effectively with the detail-oriented interactive accommodation process mandated by ADAAA (Goren, 2010). Employers should be more flexible in implementing policies that pursue ADAAA broader coverage, and more relaxed standards for availing reasonable accommodations and reporting mechanisms. The aim of ergonomics is to minimize stress and eliminate injuries and disorders associated with the overuse of muscles and repeated tasks. OSHA should develop an ergonomic standard that responds effectively to occupational safety and health, and ensure that all business owners have implemented an ergonomics program to prevent or control injuries and illnesses through the elimination of, or reduction of worker’s exposure to musculoskeletal disorder risk factors (Twomey, 2010). The General Clause imposes an obligation to employers to provide workplaces free of recognized hazards by furnishing their employees with employment conditions that are free from probable hazards that might yield death or severe physical harm, whether or not there is an OSHA standard. According to the General Clause, employers must take all available abatement actions that are feasible to eliminate these hazards (Twomey, 2010). In instances where an employer fails to adhere to do this, OSHA can inspect and issue a citation as stipulated by the General Duty

Holiday or Thanks giving Essay Example | Topics and Well Written Essays - 250 words

Holiday or Thanks giving - Essay Example Preparing the dinner is an anxious time too. Serving a dry turkey will ruin an otherwise perfect day. Is there enough, are there various desserts and is anybody allergic to anything? Cousin so-in-so is a vegetarian which throws the entire menu into turmoil. Everybody is welcome so friends of relatives come by for dinner. Hopefully there is enough. Either that or there is too much so you are forced to take some of the green bean casserole and yam surprise home. There was extra because nobody liked it but you have to pretend is was the best thing on the table when a covered dish is pawned off on you while leaving. Like the food, the conversation is always the same. How’s school/work, when’s the game on/over and this food/drink is delicious. People try to catch up a year’s time with virtual strangers. Politics are avoided if you’re lucky. Of course, an older uncle is spouting off about someone or something being involved with hell and hand baskets. Still, with all the tense moments, we look forward every year to both arriving and leaving the Thanksgiving celebration and will all our

Challenges of Social Integration Assignment Example | Topics and Well Written Essays - 250 words

Challenges of Social Integration - Assignment Example Further, some diseases need no resources to deal with them but to avoid the causing factor. Another issue discussed is the use of technology to advance the health status of the entire world. Most of the machines are built to suit the affordability by all country levels (Berwick, 2004). From my point of view, most of the issues highlighted in the article are right. The health status of the three world categories differs from one class to the other. The more economically grown countries have financed significantly in the health sector. Use of drugs causes some diseases. Cigarette Smoking causes illnesses such as lung cancer (Ladika, 2002). Liver cirrhosis is as a result of excessive consumption of alcohol. The diseases can be controlled by limited use of such drugs especially in the developing countries and also the developed countries. Developing countries have the minimum level of health followed by middle-countries, and the developed countries have the highest. The health sector can be advanced to a better situation by combined efforts of the government and individuals. The individuals are supposed to take charge of their health.one can take the appropriate measures to prevent one from getting infected. Individuals can also educate each other on health risk behaviors and so improving countries health since number of people getting sick will reduce (Kinkade and Verclas, 2008). The government can take part to nourish the health sector. It can increase the budget allocation for enhancing the infrastructure in health centers. It can also fund campaigns to create awareness on people on health related

A letter and a statement Essay Example for Free

A letter and a statement Essay Right at the bottom of the page the companys reminder about data protection act can be found. The bottom of the letter is a tearaway slip which has a unique background colour of pale blue. The purpose of this letter is to inform the customer about their bonus claims about their life insurance. The letter is brief and formal. The letter consists of a tear away slip, which takes most of the space on the page. The letter text consists of few paragraphs explaining the how to contact the company about any queries regarding the customers bonus claims. The letter is related to a bonus claim is has a reference number below the address. The letter is generally written in a simple form allowing any one to read the letter and understand it. The letter is split in to two main parts one being the main letter, which has all the text and images and the other being the tearaway slip which is on the letter if any contact details are incorrect. The letter needs a few improvements. Currently there is no background colour for the letter making it boring and making it less important. If the letter had colour, it would allow the customer or person reading it remember it. Generally all of the components are properly located on the letter with the image and text being in the right location. Also the unique thing is that the companys contact details are in a different place then other letters. Other improvements could include making the companys slogan more effective by using colour and a border around it that will make it stand out and look effective. Currently the letter is eligible because of the simple language used with in the letter. Also the letter is set out in simple manner allowing the letter it be understood easily and is precise to the point. If the language changes, this will make the letter hard to understand and can put of some customers. The instructions for the tearaway slips are easy to understand allowing the customer to follow them easily. The Britannia Life statement has the logo situated in the same place as in the letter. The logo is in the top right hand corner of the page. The logo has the companys colours included init being royal blue. The logo consists of a shape that is a rectangle and text saying the companys name. The date cannot be found on the statement. The companys colours are used in the logo as well as the background and in the table. The background colour of the statement is pale blue. The cells in the tables with the headings of the columns have dark blue background. In the middle of the statement the address of the customer can be viewed. On the left of the customers address there is some text explaining a telephone number, which could be used by the customer if they do not understand any thing or have a query. Below there is a big table taking most of the space on the page. The table consists of seven columns. Right at the bottom below the table there is an important notice explaining the company and explanation of the headings. The purpose of the statement is to give the customer information on the current state of their pension funds for the future and the bonuses they have received. The statement also informs the customer of the basic profit and any other new bonus received. In the table all the details about their pension are given including the total basic profit benefit. The Britannia Life statement is easy to understand, as there is no complex language used at all. Mostly it consists of figures and values. The statement is formed of two main parts with the top half consisting of the logo and contact phone number. Also the top half of the statement has the contact address for the customer. The other half of the statement consists of the table, which holds vital information relating the customers pension policy and any bonuses they have received. The statement is set out to landscape format. The Britannia Life statement could not really be improved as the table uses all of the space wisely. The statement is clear and easy to understand. The main thing that could be changed is that the companys contact details should be shown allowing the customer to contact the company easily with out any hassle of finding contact information. The statement has clear headings and values with big points size making it easier by any one to understand unintelligent or unilliterate. The statement currently is really simple made up of tables that divide all the details in to areas. This makes it really simple to understand the costs and bonuses received by the customer on their pension. The background colour around the table makes the table stand out making it simpler to understand the details. Analysis Alliance Leicester has their logo in the same position on letter and the statement being on the top left hand corner of the pages. But AXA has its logo in the middle of the page, right near the top on the statement and on the letter. Both companies use their company colours in the logo. First of AXA used dark blue and red in their logo and Alliance Leicester use orange and blue in their logo. The last company Britannia Life has its logo in the same position on both documents being on the right top hand corner. However all of the companys have situated their logo in different places on the top of the page and all of the companys logos can be recognised by the companys colour being used in them. The Alliance Leicester use a unique layout on their letter as it consists of a line separating the actual letter and some advantages in big point size in bold on right hand of the page. While the AXA letter is simple with only text on it related to the actual letter its self. Also the AXA letter has a lot of free space with the Alliance Leicester letter being more compressed. Overall the Britannia Life is different as it has a tearaway slip making it different from them all. The letter also has space available near the top half of the letter but the bottom of the letter is depressed for space because of the tearaway slip. Generally the Britannia Life letter is simpler to understand then the Alliance Leicester and AXA letter because of the complex language used throughout. All of the letters have the customers address, which is a standard piece of information in the correct place being on the left hand side of the page just below the top of the page. The dates can be found on all of the letter but in different locations. First of all the date on the Alliance Leicester letter is situated on the top right hand side. The date on the AXA letter is found on top right hand side nearly the same position as the Alliance Leicester date. But the date on the Britannia Life letter is found in different location, which is situated above the address on the left hand side of the page. All of the letters have contact details of the organizations on them. Two of the letters have them generally in the same position. The two letters that have the contact details in the same position are the Alliance Leicester letter and the AXA letter. The difference of the contact details is that the Alliance Leicester contact details have a background colour being bright orange but the AXA contact details do not have any background colours or patterns. The Britannia Life contact details are totally in a different position, which is on the top right hand of the page just underneath the logo. The Alliance Leicester letter consists of bullet points as well text. The text has different sub headings to make it easier for the reader to understand what each section is about. But the other letter from AXA and Britannia are simple letters with one overall heading explaining what the whole letter is about and purpose. Those letters do not have any special formatting used with in them for example the bullets points in the Alliance Leicester letter. Different types of information can be found at the bottom of each letter. First of all at the bottom of the Alliance Leicester letter we can find the contact details as well as the copyright trademark act. Consequently only the contact details can be found on the AXA letter. But on the Britannia Life Letter at the bottom the data protection act details can be found informing the customer about how the company regards and obeys the act at all times and explaining to the customer that their personal information is safe with the company. Britannia Life Letter is the only letter to have an image on it none of the other letters have an image on them. The statements are all different with only two statements having the date on them being from Alliance Leicester and AXA. All of the statements use tables in them. The most tables are used in the AXA statement to show all the details about the motor insurance customer details. However in the Alliance Leicester statement the table is used to show the payment due amounts and dates. A big table can be found in the Britannia Life statement, which takes mostly the space on the statement. That table is used to show something totally different from the other statement. It is there to show the bonuses and policy information about the pension funds. All of the statements show the state of different things. The Alliance Leicester statement shows the state of the current account of a customer and shows the payment due dates. The Alliance Leicester statement informs the customer about their credit limit and how much credit limit they have available. The Alliance Leicester statement has a slogan but the AXA statement does not have a slogan. However the Britannia Life statement does not have a slogan but the letter does in a different position being on the top left hand side of the page. The AQA statement shows renewal details of the insurance. It has details of the company and drivers. The details can be found in the tables that have colour used in the cells with the headings same as the Britannia Life Statement table. The Britannia Life statement informs the customer of the state of their bonuses and pension policies with figures and numbers making it easier. The statement does not have a slogan unlike the Alliance Leicester Statement. All of the statements have contact details found on them but all the contact details vary. The only contact detail found on the Britannia Life statement is a telephone number on the top left side of the landscape-formatted page. But on the AXA statement the contact details can be found at the bottom also in the top table, which has a telephone number. The contact details in the Alliance Leicester statement can be found on the top right hand corner. The contact detail is a telephone number and an address. The Alliance Leicester has colour used on it in the logo and a background behind where the credit limit is shown. But the only source of colour on the AXA statement is the colour used in the logo and in the cells, which contain the headings. There is no background colour used. Alternatively in the Britannia Life statement colour is used in the logo. There is also colour used in the background through out the page. Colour can be found in the cells in table, which contain the headings for the columns. The Britannia Life Statement also has a picture in the background of table showing a bridge none of the other statement has an image in the background.

The Advantages And Disadvantages Of ERP

The Advantages And Disadvantages Of ERP An enterprise resource planning (ERP) system is an integrated computer-based application to control internal and external resources including tangible assets, financial resources, materials, and human resources. Before accounting systems that performed manually but today is help by computer. So, information technology facilitated to improve the cost and management accounting procedure. Therefore, IT play an important role of accounting as like weapon to support object which must increase money for IT because IT investment to their total budget higher. 2.0 The role and purposes of Enterprise Resource Planning Systems in organizations Face threatening that arrival of the information age, position on unrestrained direction to encourage of a high speed development, we hold the information technology having a great influence or authority on the hand to power of the leading way in the information war. Usually, every enterprise pursues for interests and benefit in the economical activity of organizing. Particularly, on one occasion only that organization belonging in a big structure, its information management that cannot be done without the need of development in the information era. In truth, enterprise could grow faster and more efficiently than ever, when the essential factor to put into the correct position whether the outcome of one enterprise information management has already considered about something in specified way. ERP (Enterprise Resource Planning) can help an enterprise to complete successfully of the revolution of its development as the most powerful weapon. Another that no one seems to know much about but those buzzwords that everyone talks of. ERP (Enterprise Resource Planning) are more about how the several kinds of division in Enterprise functions, it not just about planning resources. It aims to provide single software which will combine all the divisions in organization planning, manufacturing, sales, marketing, finance, human resources but at the same time fulfil each division information and planning needs by an ERP solution. The purpose of this article is to provide further insights through the enterprise resource planning (ERP) systems and influence in an organisational performance. It point to challenge existing claims of ERP vendors with regard of the benefits for their products to provide chain management to supply evidence of the benefits of bundling ERPS. 2.1 Critical elements for a successful enterprise resource planning implementation in small-and medium-sized enterprises For the last few years, small and medium-sized enterprises (SMEs) have been increasing promptly of body research relating to the implementation of enterprise resource planning (ERP) system. Especially for SMEs, want successful in ERP implementation is very important in this situation. In SMEs, they aim to look carefully the critical elements which establish a successful ERP implementation by research. Constituent within the critical elements is to recognize to an objective Research if want in a successful ERP implementation that necessary critical elements and management at each stages of implementation. In SMEs, the consequence if want to improve success rate of ERP implementation must aims by provide researchers and practitioners with guidelines. 2.2 The Advantages and Disadvantages of ERP Enterprise Resource Planning having a strong power in benefit. In the past, it used to solve a numeral problem that have plagued in the large organization. Sometime, it also has disadvantages. If this solution thoroughly needs, it being able to weigh of the both company to decide it. Firstly, it should observe that companies which is unsuccessful to utilize system as ERP may generates when using various software packages that cant function well by each other. Therefore, the company will get the less efficient than it should for the long run. There have many of processes which company may be combination together. Design engineering is the one of processes. Designing product is in produce or creating it is important in the ultimately consequence. ERP is the best because it can help a company to find the good quality of design process. Another part of ERP is order tracking. When company receives product in order that also can help the company to track and get detailed information to the customers and marketing strategies. The data is not correspond when people using the different software package. Accounting application can made combination of the cost, profit and revenue information of sales and also can granular way in a manner. Nevertheless, Enterprise Resource Planning can change how a product is manufactured. It is important because it permits the company to keep better product and produced the good quality in higher level. ERP is the secure tool that can prevent against crime in company such as embezzlement or industrial espionage. Whatever, there also have some disadvantages. Possibly in technology one of the biggest disadvantages is the cost. Large enterprise only can really get benefit which offered by this technology at this moment. Many researches that show the biggest challenges in companies will face implement ERP deals with investment. It is important for companies make sure the integrity of the data is defended so that employees must know how to use it and trained non-stop. ERP has many of limitations. This system can successful is fully relied of the workers understand how to use it. That why the company must train them properly but some companies have attempted to save money to reduce the cost of training. Even the company has much money to implement EPR but impossible successfully to use it because they dont have enough money trained their workers how to use it on the process. The biggest disadvantage of ERP is difficult to customize. Not much company can utilize effectively of ERP out of the box. I t must change slightly to suit their needs and to process but both of this so expensive and tiresome. In the beginning, the company doesnt change system what the limited they can do. Most ERP vendors will not permit the structure of the software usage of change. ERP of one advantage is that making changes to use it that possibly will make a company reduce competitive in the market. Beside that, the costs involved implemented ERP and training the workers to utilize that ERP vendors may charge extra license fees, put some energy on companies to pay them if dont have sufficient resources. Therefore, the technical support of ERP departments afraid get the trouble arise due to security so they must give some information to the technology support them. ERP Cyclical structure 2.3 Role and purpose of Accounting Information Systems (AIS) Part of which may incorporate information technology and collects of mutual relation parts that is accounting information system. The purpose of AIS is to gather data, process it becomes information to make decision and that can use by internal and external. It creates and maintains a professional identity by researches and professionals, and educators. Members can through between communications and interaction. Private sectors, bodies in government provide something interest or activity contact in education that influence and control the nature information system. IS field and profession create a vision for the future. So, to publish books, journals, and other materials, to do together with organizations interested for further and practice of information systems, to function research; to support high professional standards, to support the information systems when growth, and to improve the quality of professional in every part of the world by AIS intends. In the economy, accountants play important role of significant. Business not having the ability to evaluate their cost and profit position, gauge product or business unit performance, or to plan future financial success, if accountant without expert knowledge or skill. Now accountant, use of computer software by increasing that automates to help creating and designing AIS to serve as more efficient management in hand. In companies required a sizeable investment and maintenance cost in accounting system position. Thus, installing the system that companies has detail objective are the function of management, management decision making and dad-to-day operations of the firm support by AIS. 2.4 On the ERP system, the impact of accounting information system The most famous international business management at the present is ERP. Economy for today Chinese enterprises of knowledge-based, we must increase core of competitiveness and using the most recent management result and strengthen into business operation and management. Nowadays, it establish on the base of information technology to management systematic thinking and worker for business decision-making tools for decision-making operation management platform. ERP systems development, it has point on information technology and advanced management ideas in one through the Development and improvement until today, the various departments of the enterprise, such as procurement management, sales and consignment, inventory management, financial systems, production management, quality management, human resources management, supply chain management, linked together to become a modern enterprise running mode of the combination of information technology. In the ERP system, reveal every information of enterprises in the corporate LAN, distributed in several kind of regions of the Enterprise Management personnel with the range of the default through by their own particular account and password of Internet and self-management data and information relevant of respo nsibilities to address of exchange information in the company and having effective of delivery problems. In the ERP system of accountancy, we fully realized that the accounting model to comprehensive transformation in managerial. Therefore, ERP system is a logistics, capital flow, information flow combination that embodies the system management and control of a clearly ideology, example, sales and accounts receivable system, the user can set credit limits for personal customers, credit period, sales can get discounts and cash discounts, it usually charge of a higher settings. Must enter customer orders, the system will automatically make sure the availability of the customers arrears for more than credit period, a original amount owed plus the availability of the order greater than its credit limit, over the limit order should special marked ERP system automatically until the customers refund the money that can having a particular delegate authority in order to delivery. Customers o rder must examination, the system was permitted an open up sales of single-notification warehouse shipping, warehouse shipments and should be based on sales alone. Sometimes, Sales and accounts receivable system in a manner that it consistent with confirmed delivery of sales orders and already make sure that sales price for each product in sales invoices out automatically through the system based on value-added tax rate pre-prepared and auto-transfer certificate as accounts receivable, loans charge by business income; payable, tax payable-payable VAT; sales an output tax. 2.5 Major of implications for AIS Reporting is to summary, timely information used by decision-making and financial reporting in accurately in a major tool of organizations. So that, pulls data from the centralized database, processes and transforms is the accounting information system. Eventually, it can occurs a summary by data as information and easy for consumed from today and analyzed in business analysts, managers or other decision makers. These systems to ensure that the reports occurring immediately so decision-makers are not act or irrelevant information and rather can act quickly and effectively based on report. Consolidation is the greatest hallmarks in reporting because people no need to get through the largest number of transactions. For example, end of the month, the financial accounts consolidates are paid vouchers by running the system in the reporting. The systemà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s application of the data from database and support the report with total amount paid to vendors for parti cular month. Nevertheless, to generate large volumes of transaction data, running reports that AIS can spend days or even weeks make report to large corporation. In the large companies as Tyco International, Enron and WorldCom, important to emphasis was put on enforcing public companies to implement strong internal controls of their transaction-based systems. So, this was made in law of the Sarbanes Oxley Act of 2002 regulation that companies was generate of internal control report who is responsible for an organizations internal control and outlines of the overall effectiveness of the control. From scandals were rooted in the companies accounting practices, the most to emphasis of Sarbanes Oxley was put on computer-based accounting information systems. Nowadays, AIS vendors tout of their governance, risk management, and obedience features which ensure business processes are protected and organizations assets are in secured. 3.0 Conclusion The results will get what you might expect from ERP system. Few months, the considerable gains in productivity, efficiency and visibility become obvious and you can rise operational quality even reduce your human resourcing intensity because have not much repetitive tasks need to do and concentrate on higher added-value work through adopted Open ERP. For the past, accounting information systems focused on recording, summarizing and validating of data about business financial transactions. The results revealed which is hug gap between what AIS and what should be.

History For Aircraft Investigation Aviation

History For Aircraft Investigation Aviation Flying is generally a safe and fast method of transportation, but accidents always happen whether through human error, mechanical failure, or criminal activity. Over the last two decades, there have been many fatal aircraft accidents per year worldwide. These, and lesser accidents, have to be investigated scientifically in order to gain important lessons about aircraft performance and safety. The International Civil Aviation Organization (ICAO) requires that a civil aircraft accident be investigated by an independent body belonging to the country where the accident took place. Each country has its own organization taking responsibility for this: in the United States, it is theNational Transportation Safety Board(NTSB); in the United Kingdom, it is the Air Accidents Investigation Branch (AAIB) and in Malaysia it is the Department of Civil Aviation. The purpose of the investigation is to find out why the accident happened and how similar events might be avoided in the future, rather than to apportion blame. The police will be involved in the investigation if sabotage or some other form of criminal activity is suspected, and the military generally looks into accidents involving service aircraft. My research is about the air disaster investigation procedure for Malaysia on the matter of the procedure step, incident statistic, comparison between the Malaysian investigation procedures with other region. History for aircraft investigation The procedures for air accident investigations were first laid down in 1928 by the US National Advisory Committee for Aeronautics. They required air accident investigators to consider the immediate and underlying factors of an accident in order to establish and apportion blame for its occurrence. A credit system was put in place that weighted causal factors according to their overall culpability for example, an accident could be regarded 70% the result of pilot error and 30% the result of environmental factors.( New Zealand Air Line Pilots Association, 2009) In 1944 the Chicago Convention drafted a set of procedures and processes to govern the burgeoning international civil aviation industry. Included in these procedures were rules concerning the responsibilities of contracting states in the event of an aviation accident on their soil. These standards and recommended practices were developed by the Accident Investigation Division between February 1946 and February 1947, and were later designated as Annex 13 of the convention. The convention allowed states to generate their own rules for accident investigation, so as long as the core practices of Annex 13 were incorporated and investigative practices aligned with ICAO Doc 9620, the Manual of Aircraft Accident Investigation.( New Zealand Air Line Pilots Association, 2009) The primary focus of Annex 13 differed from that of the US National Advisory Committee for Aeronautics in 1928: it was no longer to find fault and apportion blame for an aircraft accident, but to provide a mechanism by which participants in the industry pilots, aircraft manufacturers and regulatory agencies could learn from their mistakes.( New Zealand Air Line Pilots Association, 2009) Accident Trend In recent years, progress and development in science and technology have made dramatic contributions to human society. However, these same development have given rise to many new type of dangers, and a massive increase in loses that would have been in conceivable in the past. (Masako Miyagi, 2005) This trend is by no means an indication of carelessness on the part of the individuals involved: rather, it could be considered an indication that the methods used to implement traditional safety measures in the past have reached a limit of effectiveness. This is because the most basic safety measures taken in the past were limited to reprimands and punishments targeting the person responsible for the accidents, and improvements to mechanical aspects stemming from the result of accident investigations. Such accident investigations placed an emphasis on technical analysis of events in accidents that had already occurred, and for this reason there is no question that they contributed to a sharing of important information regarding the mechanical aspects of these accidents, that this information was put to use in making improvements, and that significant results were archived through this process. (Masako Miyagi, 2005) Human beings are able to develop and increase their abilities to some extent through education and training. The fact remain, however, that it is extremely difficult to obtain the information on human aspects of accidents that would be required to implement such training, because the people most directly involved may have been killed in the accident, or may be reluctant to come forward for fear of being held responsible. There are definitive limitations to approach described above even if all the relevant information in obtained; namely that when studied are made into accident prevention measures based on accident investigations, the investigations can only begin after the accident has occurred. Furthermore, the improvement measure based on accident investigations will only be of value in preventing the re-occurrence of accidents that are identical to those on which the measures were originally based. (Masako Miyagi, 2005) Graf below showed that, by years to years, more accident happen because of human carelessness rather than mechanical failure. By times go by the percentage being increasing. Graft 1.1(Masako Miyagi) Boeing`s statistical summary There are several reliable sources of accident data. One of the most easily accessible accident databases is maintained by Boeing, which publishes an annual Statistical Summary of commercial Jet Airplane Accident. Another good sources document is the International Air Transport Association (IATA) Safety Board Record(Jet), also published annually.( Alexander T.Wells and Clarence C.Rodrigues, 2004) Hull losses were also analyzed according to the phase of flight in which they occurred (Graft 1.2). After the combined approach and lading phases, the next greatest numbers hull-loss accident occurred in the combined phases from landing through initial climb. Cruise, which accounts for about__ of flight time in a 1.5 hour flight, occasioned only 6% of hull-loss accidents.( Alexander T.Wells and Clarence C.Rodrigues, 2005) The summary also considered primary cause factor for commercial operations hull-loss accidents for the period 1990-1999(Graft1.3). For accidents with known causes, flight crew were considered the primary cause in most 67% over the 10 years periods.( Alexander T.Wells and Clarence C.Rodrigues, 2005) Graft 1.2 Phase of flight in hull-loss accident, all aircraft, worldwide commercial jet fleet (1990-1999) (Boieng commercial airplanes Group) Graft 1.3 Primary causes factors (as determined by the investigating authority) in hull-loss accidents, all aircraft, worldwide commercial Jet fleet(1990-1999)(Boeing Commercial Airplanes Group) Chart below showed about accident categorizes by airplane generation for the period 1990-1999 (Table 1.1). Most accidents occurred on landing, with 157 out of 385 for the 10-years period. Interestingly, most landing accident involved current generation aircraft. (Alexander T.Wells and Clarence C.Rodrigues, 2005) Type of incidentGeneration First Second Early Widebody Current total Controlled flight into terrain 5 17 3 11 36 Loss of control 8 7 2 12 30 Midair Collision 1 1 2 In-Flight fire 1 2 1 1 5 Fuel tank explosion 1 1 2 off end on landing 7 17 3 22 49 Off side on Landing 3 20 3 11 37 hard landing 3 15 5 32 55 Landed short 4 9 1 2 16 Gear collapse/fail/up 8 8 2 13 31 Ice/snow 3 3 6 Fuel management/exhaustion 2 4 1 7 Windshear 1 1 1 3 Takeoff configuration 1 1 1 3 Off side on takeoff 1 1 3 3 8 Runway Incursion vehicle/people 5 1 10 16 Wing strike 2 2 Engine Failure/Separation 3 2 4 1 10 Ground collision 2 2 6 10 Ground Crew injury 3 2 2 7 Boarding/deboarding 2 2 4 Turbulance fatality 1 1 1 3 Miscellaneous 1 2 2 3 8 Fire on ground 1 2 3 2 8 aircraft structure 2 2 2 6 Unknown 1 3 3 7 Refused take-off end 3 6 3 2 14 Total 54 134 49 148 385 Table 1.1 Accident categorizes by airplane generation for the period 1990-1999 (Alexander T.Wells and Clarence C.Rodrigues,2005) *Miscellaneous Accidents -Coffee Maker Explosion -Fuel spill -Instrument error -Hypoxia -Jet blast -Pilot incapacitated -Taxied across ditch -Window fail -Tailstrike/RTO -other (Alexander T.Wells and Clarence C.Rodrigues) Graft 1.4 Accident categorizes by airplane generation for the period 1990-1999 (Alexander T.Wells and Clarence C.Rodrigues) Generation Aircraft Type First Comet 4, 707/720,DC-8,CV-880/-990,Caravelle Second 727,trident VC-10,BAC 1-11,DC-9,737-100/200,F-28 Early widebody -100/-200/-300/SP, DC-10,L-1011,A300 Current MD-80,767,757,A310,Bae 146, A300-600, 737-300/-400/-500,F-100,A320/310/321, 747-400,MD-11,A340,MD-90,777,737NG,717 Table 1.2 Aircraft by generation (Alexander T.Wells and Clarence C.Rodrigues) Graft 1.5 Accident Categories by airplane generation, all accidents, worldwide commercial jet operations. (1990-1999).(Boeing Commercial Airplanes Group) 1.2 Problem definition The problem with the current situation is, even thought so many precaution have been make, but air disaster still happen. Is there any way to prevent this disaster to happen? Each country had theirs own investigation team. But after the investigation, still have some aircraft that crash and involve a mass casualty. This research will study about the limitation of the investigation body if there is an air crash or air disasters occur in or outside of the investigation body region. 1.3 Objectives of research The main objectives of this thesis are to make a research upon the investigation procedure and type of accident happen in Malaysia and throughout the world. These are several more objectives of the project: Compare the investigation procedure between America and Malaysia. To understand the concept of how the air disaster investigation procedure. To prove that aircraft investigation can reduce air disaster. Making a survey about the awareness of the investigation procedures. To know the party that involved in board of investigation rules and regulation in Malaysia 1.4 Research scope This thesis will go through the ICAO annex 13, Aircraft Investigation Procedure Manual and MCAR Part 12 to study the exact procedure of the Aircraft Investigation Procedures. Chapter 2: Literature Review 2.1 Introduction The Chicago Convention on International Civil Aviation established the International Civil Aviation Organization (ICAO) as a specialized aviation department within the United Nations. ICAO Annex 13 defines and directs requirements forAircraft Accident and Incident Investigationprocedures. As a result most nations or consortium of nations have some form of air regulating body which subsequently contains an investigation division. Unfortunately not all agencies are created equally and national differences exist which influencefactual results in accident investigation. Six areas have been presented as a hindrance to proper investigative techniques in a paper by Dr. Horacio A. Larrosa of the International Society of Air Safety Investigators (ISASI)Accident and Incident procedures in Argentina MO4131. Expertise and Experience Investigative Budgets Political and Religious Influence and Beliefs Nepotism and Cronyism Dedication and Desire National Pride or Prejudice 2.2 Internationally Respected Players 2.2.1 National Transportation Safety Board (NTSB) The National Transportation Safety Board is an independent federal agency charged with determining the probable cause of transportation accidents and promoting transportation safety, and assisting victims of transportation accidents and their families. The NTSB investigates accidents, conducts safety studies, evaluates the effectiveness of other government agencies programs for preventing transportation accidents, and reviews the appeals of enforcement actions involving aviation and mariner certificates issued by the Federal Aviation Administration (FAA) and the U.S. Coast Guard (USCG), as well as the appeals of civil penalty actions taken by the FAA.(NTSB,2002) To help prevent accidents, the NTSB develops safety recommendations based on our investigations and studies. These are issued to federal, state, and local government agencies and to industry and other organizations in a position to improve transportation safety. Recommendations are the focal point of the NTSBs efforts to improve the safety of the nations transportation system. (NTSB,2002) NTSB Mission: To promote transportation safety by maintaining our congressionally mandated independence and objectivity; conducting objective, precise accident investigations and safety studies; performing fair and objective airman and mariner certification appeals; and advocating and promoting safety recommendation. And to assist victims of transportation accidents and their families. 2.2.2 European Aviation Safety Agency (EASA) European Aviation Safety Agency has been the cornerstone of the European Unions aviation safety programs for years; however, accident investigation has been the jurisdiction of each individual member state. In 2009 the EU outlinedthe requirementsto establish a â€Å"better and more uniform quality of accident investigations across the EU.† It will establish the rules for accident investigation for all states controlled by a central EU body in the near future. (EASA,2011) The EASA has become the competent Community Aviation Authority for the safety of aviation underBasic Regulation 1592/2002; thus, it may be the recipient of safety recommendations related to the areas of its responsibilities. Furthermore, ICAO Annex 13 provides that the State of Design and the State of Manufacture shall each be entitled to appoint an accredited representative because of the function that have been attributed to each of those States with respect to the airworthiness of aircraft under Annex 8. Therefore, as the EASA is now in charge of the airworthiness, is shall be represented in Safety investigation in order to fulfil its obligation.(EASA,2011) Under both, international and community law, all safety recommendations must be taken into full consideration by the entity to which they are addressed. In addition, in the preamble of theBasic Regulation 1592/2002it is stated that the results of the accident investigations should be acted upon by the EASA, as a matter of urgency in particular when, they relate to defective aircraft design or operational matters. ( EASA,2011) To successfully discharge its responsibilities in this area, the EASA has included in its organ gram an Accident Investigation Section. It is responsible for the follow-up of occurrences where the Safety has been endangered. (EASA,2011) Its main devoted tasks are: To follow the progress of aircraft accidents and incidents investigations, To be represented in investigations and collect information related to occurrences, To achieve the processing of Safety Recommendations addressed to the Agency, To provide progress reports and statistics on the Safety Recommendations processing, To maintain a good coordination with European Accident Investigation Bodies, To identify safety deficiencies and disseminate related information. 2.2.3 The European Three (E3) The European Three are combination of the safety bureau in Europe, there are the Air Accidents Investigation Branch ( AAIB) of England, French Air Accident Investigation Bureau ( BEA France) and Aircraft Accident Investigation Bureau (AAIB Switzerland) are recognized as world leaders in several accident investigation areas. Not only do they aid nations of the EU in investigations but also non EU nations that have accidents involving aircraft manufactured in Europe, European registered aircraft, accidents occurring in any nation that was a colony of one of the EU member states and any nations requesting help. 2.2.4 Australian Transport Safety Bureau (ATSB) Australian Transport Safety Bureau has gained a reputation as Oceana and Asias air accident investigating body. They are investigators in most of the small island nations of the South and Central Pacific or whenever requested by other nations. Australias development as a nation through the twentieth century was closely linked to the development of the aviation industry. This industry has helped us overcome vast internal distances and geographical isolation from the rest of the world.(ATSB, 2011) The ATSB is responsible for the independent investigation of accidents and incidents involving civil aircraft in Australia. The ATSBs primary focus for its investigations is fare-paying passenger operations. However, all accidents and incidents related to flight safety in Australia or involving Australian registered aircraft overseas must be reported to the ATSB. While the ATSB does not investigate all of these, it still needs to be notified so that the data can be recorded for possible future safety research and analysis. (ATSB,2011) 2.2.5 Transportation Safety Board of Canada The Canadian Transportation Accident Investigation and Safety Board (TSB) has emerged as the leader in South and Central America. Similar to Australia the small population nation that is home to ICAO, works in close coordination with the larger NTSB in the USA. However, viewed as an alternative to Washington many Latin American nations work directly with Canada out of desire, security or necessity.(TSB, 2010) Summaries Most nations have the required ICAO investigative agencies but the variations between countries are still very strong. The positive factor for international accident investigation is that many investigators within these nations are willing to call upon each other and aid their work. Working together in the vast majority of air accidents, the public has a good chance of obtaining the truth about accidents within their borders. 2.3 Definition: Before going through a little further, these are some definition that being use in the investigation for any accident or incident that happen. All definition are taken from ICAO , 2001, Annex 13, MCAR part 12 and NTSB 2002, Aircraft accident Investigation Manual. 2.3.1 Aircraft Accident An occurrence associated with the operation of an aircraft which takes place between the time any person boards the aircraft with the intention of flight until such time as all such persons have disembarked, in which a person is fatally or seriously injured as a result of being in the aircraft or direct contact with any part of the aircraft, including parts which have become detached from the aircraft, or direct exposure to jet blast. The aircraft sustains damage or structural failure which is adversely affects the structural strength, performance or flight characteristics of the aircraft, or the aircraft is missing or is completely inaccessible. 2.3.2 Aircraft Incident An occurrence, other than an accident, associated with the operation of an aircraft which affects or could affect the safety of operation. Serious incident An incident involving circumstances indicating that an accident nearly occurred. 2.3.3 Investigation A process conducted for the purpose of accident prevention which includes the gathering and analysis of information, the drawing of conclusions, including the determination of causes and, when appropriate, the making of safety recommendations. 2.3.4 Investigator in charge A person charged, on the basis of his or her qualifications, with the responsibility for the organization, conduct and control of an investigation. 2.3.5 Chief Inspector The Chief inspector of Air Accidents and includes any deputy chief inspector; 2.3.6 Inspector Aperson appointed as an Inspector of Air Accidents 2.3.7 Field Investigation An investigation which is not intended to be the subject of a report by an Inspector to the Minister. 2.3.8 Formal Investigation An investigation which is intended tobe the subject of a report by an Inspector to the Minister. 2.3.9 Serious Injury An injury which is sustained by a person in a reportable accident and which: Requires his stay in hospital for more than forty-eight hours commencing within seven days from the date on which the injury is received results in a fracture of any bone except simple fractures of fingers, toes or nose. involves lacerations which cause severe nerve, muscle or tendon damage involves injury to any internal organ; or involves second or third degree burns or any burns affecting more than five per centum of the surface of the body. 2.3.10 Aircraft. Any machine that can derive support in the atmosphere from the reactions of the air other than the reactions of the air against the earths surface. 2.3.11 Causes. Actions, omissions, events, conditions, or a combination thereof, which led to the accident or incident. 2.3.12 Flight recorder. Any type of recorder installed in the aircraft for the purpose of complementing accident/incident investigation. 2.3.13 Maximum mass. Maximum certificated take-off mass. 2.3.14 Operator. A person, organization or enterprise engaged in or offering to engage in an aircraft operation 2.3.15 Preliminary Report. The communication used for the prompt dissemination of data obtained during the early stages of the investigation. 2.3.16 Safety recommendation. A proposal of the accident investigation authority of the State conducting the investigation, based on information derived from the investigation, made with the intention of preventing accidents or incidents. 2.3.17 State of Design. The State having jurisdiction over the organization responsible for the type design 2.3.18 State of Manufacture. The State having jurisdiction over the organization responsible for the final assembly of the aircraft 2.3.19 State of Occurrence. The State in the territory of which an accident or incident occurs. 2.3.20 State of the Operator. The State in which the operators principal place of business is located or, if there is no such place of business, the operators permanent residence. 2.3.21 State of Registry. The State on whose register the aircraft is entered. 2.4 Investigation Responsibility for Instituting and Conducting the investigation.( ICAO , 2001) 2.4.1 Accidents or incidents in the territory of a contracting state. State of Occurrence The State of Occurrence shall institute an investigation into the circumstances of the accident and be responsible for the conduct of the investigation, but it may delegate the whole or any part of the conducting of such investigation to another State by mutual arrangement and

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Costa Rica, a country of Central America, covers an area of 19,730 square miles. The capital is San Josà ©. Extending from northwest to southeast, Costa Rica is bounded on the north by Nicaragua, along its 185-mile northeastern coastline by the Caribbean Sea, on the southeast by Panama, and along its 630-mile southwestern coastline by the Pacific Ocean. Costa Rica has a narrow Pacific coastal region that rises abruptly into central highlands. The highlands, forming the rugged backbone of the country, descend much more gradually toward the generally wider Caribbean (Atlantic) Plain. The Pacific coast is generally lowland in character, and, like the Caribbean coast, it is lined with white sandy beaches. The country has made use of its beautiful beaches by making them a huge tourist attraction. People from all over the world visit Costa Rica for that reason. About one-fifth of the country lies less than 400 feet above sea level. There is a continuous volcanic mountain chain (called the Cordillera Volcà ¡nica) stretching from the Nicaraguan border in the northwest to form the Meseta Central heartland of the country. Costa Rica played a role in the federation of Central American states from 1823 to 1838 and is a member of the Organization of Central American States. Of the states that have been partners in these two enterprises, Costa Rica is the most Spanish in character and is generally regarded as having the most stable government and economy. In 1998, Costa Rica’s populatio...

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HYDROLOGIC CYCLE The hydrologic cycle is a constant movement of water above, on, and below the earth's surface. It is a cycle that replenishes ground water supplies. It begins as water vaporizes into the atmosphere from vegetation, soil, lakes, rivers, snowfields and oceans-a process called evapotranspiration. As the water vapor rises it condenses to form clouds that return water to the land through precipitation: rain, snow, or hail. Precipitation falls on the earth and either percolates into the soil or flows across the ground. Usually it does both. When precipitation percolates into the soil it is called infiltration when it flows across the ground it is called surface run off. The amount of precipitation that infiltrates, versus the amount that flows across the surface, varies depending on factors such as the amount of water already in the soil, soil composition, vegetation cover and degree of slope. Surface runoff eventually reaches a stream or other surface water body where it is again evaporated into the atmosphere. Infiltration, however, moves under the force of gravity through the soil. If soils are dry, water is absorbed by the soil until it is thoroughly wetted. Then excess infiltration begins to move slowly downward to the water table. Once it reaches the water table, it is called ground water. Ground water continues to move downward and laterally through the subsurface. Eventually it discharges through hillside springs or seeps into streams, lakes, and the ocean...

Be Careful :: essays research papers

Liz looked at Sarah, regretting she had come along with them in the first place. â€Å"Relax, Liz.† she said. â€Å"I really shouldn’t be here, Sarah. Can’t I go home?† Liz said. John smiled. â€Å"He’s not gonna bite. He’s really nice. You know he is, he’s been at your place a billion times.† He said. Liz nodded, but looked pleadingly at Sarah. â€Å"We’ll be right back. Hold him here when he arrives.† Sarah said and John nodded. â€Å"Can do!† he said, and she smiled at him as she grabbed Liz’ arm and dragged her along into the toilets. â€Å"You are not going home.† Sarah said, turning to look at her. â€Å"But... I don’t belong here. Me and love... we’re incomparable.† Liz said. Sarah smiled at her. â€Å"You are not!† she said. Liz sighed and turned to the mirror to make sure the bruise wasn’t showing. She bit her lip, and Sarah placed her hand on her sh oulder. â€Å"Lizzy...† she said softly, and Liz turned to her with teary eyes. â€Å"Sorry.† She said quietly and smiled a little. Sarah smiled back as she hugged her. â€Å"Don’t be.† She said. â€Å"It wasn’t your fault. Besides, he was an idiot and you were far too good for him anyway.† Liz laughed a little and looked at her. â€Å"Yeah?† she said. â€Å"Yeah.† Sarah said smiling. â€Å"Now, will you stay? John is right, you know. Mark is really nice, and John should know. You know he is too. They’ve been best mates for ages. They moved here together like you and me.† Sarah said. â€Å"Really?† Liz asked. Sarah nodded. â€Å"Yeah. And you wanna know a little secret?† she asked. â€Å"Go on.† Liz said smiling. â€Å"He told John that he thinks you’re really nice.† Sarah said and grinned when Liz blushed. â€Å"He did not!† Liz said. â€Å"Did too! Will you stay?† she asked. Liz shrugged. â€Å"It’s just a movie, then we can go home ... with company.† Sarah said. â€Å"And it’s not like you’ll be alone. John and I are here.† Liz nodded. â€Å"All right.† She said. â€Å"I’ll stay.† Sarah cheered. â€Å"Yay!† she said, making Liz laugh. â€Å"Come on, bet they’re waiting.† They walked back out, finding Mark had showed up and he and John were stood talking when they walked over. â€Å"Hey babe. You okay?† John said, placing his arms around Sarah. â€Å"Hello. Yeah, fine. Hi Mark.† She said. Mark smiled at her.