Continuing Differences Between US Essay

U. S. GAAP IFRS Convergence In January 2008, the U. S. SEC issued a final rule that adopted rules that allowed non U. S. -based issuers’ financial statements in accordance with the IRRS, as issued by IASB, without the need to reconcile with the U. S. GAAP (SEC, pp. 20, 2008). In its ruling, the SEC acknowledged that the convergence efforts between the IFRS and U. S. GAAP have made progress in eliminating many disparities. The SEC acknowledged that its prior complaints on lack of information or disclosure by foreign issuers on certain areas, and the manner of presentation of their financial statements have been resolved by the convergence efforts. The SEC, however, recognize that a number of difference still exist, with some accounting subjects that the IFRS has yet to fully address ( SEC, pp. 20, 1998). Continuing Differences Between US GAAP and IFRS According to the SEC, due to their sources, U. S. GAAP and IFRS will continue to have differences regardless of their convergence. The SEC said that these include (i) the effects of mergers, combinations and other legacy transactions that happened when the convergence was still initiated, and (ii) those arising as a result of accounting elections (for example, hedge accounting) that foreign issuers make under those standards (SEC, pp. 21, 2008). The International Accounting Standards Board in its 2005 report said that certain divergence issues has to be addressed in the long-term. These include (i) classification of debts on refinancing or default under credit agreements, (ii) differences in financial instruments’ accounting, (iii) post-employment benefits, and (iv) long-lived assets impairment and borrowing costs’ capitalization. AIFRS/Australian GAAP PricewaterhouseCoopers reviewed the the Australian equivalents to International Financial Reporting Standards (AIFRS) and gave recommendations to the Australian Accounting Standards Board. PwC pointed to divergences between Australian Standards (AIFRS) and IFRS: According to PWC, the implementation of AIRFS is expect to improve corporate governance and financial reporting in Australia. Ernst & Young Report Ernst & Young said the IRS differ significantly from those principles in use. Among other things, the IRS’ protocol on business combinations compel recognition of more intangible assets to be valued an recognized than practiced in local accounting rules. E&Y said that the IFRS will help companies improve their internal control as it requires more extensive reporting procedures, and will require greater transparency among firms as a common financial standard will be used. E&Y said in its report that the conversion to IFRS has a substantial impact on financial reporting which requires management and personnel to focus on improving strategy because: * financial statements’ presentation has been modified * measurement of assets and debts may result in increase in earnings and volatility in equity. * additional disclosures would be required. REFERENCES Final Rule: Acceptance From Foreign Private Issuers of Financial. January 9, 2008. Securities and Exchange Commission. http://www. sec. gov/rules/final/2007/33-8879. pdf International Convergence status. 15 June 2008. International Accounting Standards Board. http://72. 3. 243. 42/fasac/06-21-05_intl. pdf Padoa-Scioppa. 19 May 2006. Financial Times. retrieved 13 Aug. 2008. http://www. iasb. org/News/Announcements+and+Speeches/Work+on+converging+accounting+standards+must+go+on. htm PriceWaterhouseCoopers. 28 Jan. 2005. Submission to Parliamentary Joint Committee on Corporations and Financial Services. http://www. aph. gov. au/SENATE/committee/corporations_ctte/completed_inquiries/2004-07/aas/submissions/sub22. pdf

Fireworks Factory Essay

Jerry Yu is an American born Chinese man with an MBA who runs a small family chain of businesses in New York. He is faced with a decision to invest in the Chinese fireworks industry. Jerry must assess the attractiveness of the fireworks industry along with the risks involved. Throughout this paper we will analyze the pros and cons of entering the market of Chinese fireworks. In our opinion, Jerry Yu should not invest in the Liuyang fireworks factory. While there are many factors that could give Jerry the opportunity to be successful, the low profit margin and the high instability of the market outweigh the chances of success. The regulations throughout the fireworks industry varies from market to market. For example, China’s domestic market has deregulated since 2005, while the American market remains regulated. The high competition paired with the low selling prices due to undercutting has caused the profit margin to decrease, especially for new entries. The reason for this is that the established fireworks companies have long term contracts with suppliers, causing Jerry to sell his fireworks at a lower price. Established companies also cause a problem because of their relationships with the raw material suppliers. Due to their longstanding relationships, these companies have a right to supplies before the new entries. This results in the new entries receiving lower quality materials, leading to a worse product and less safe working environment. Even though technology is involved in the production of the fireworks, the cheaper quality materials cause a greater risk of an accident during the manual mixing of powders, which is the most dangerous step. The risk of an accident is so high that most factories are built in rural areas near a water source with separated departments in case of an explosion. Another factor that should be considered is the environmental hazards of fireworks production and use. With an increase concern for the environment and â€Å"going green†, stricter regulations have been put into place. With the new restrictions and concern to avoid pollution, the consumption of and desire for fireworks could eventually fade away. Substitutes have already entered the market that are more environmental friendly. These substitutes include popping of red balloons and laser light shows. Considering all of the risks, along with the entrance of substitutes, we advise that Jerry Yu not invest in the Chinese fireworks industry. Jerry Yu has many factors to consider involving risk  associated with the Chinese fireworks industry; however, there are many advantages in investing that he should not overlook. The Chinese fireworks industry is a highly competitive market. With over 6,000 companies, it is hard to differentiate products. The attractiveness of investing in the industry is that there is easy entry. In Liuyang, there are over 400,000 laborers working in the industry, and this makes for low cost labor and easy access to skilled labor. While the majority of workers in China are not skilled, the residents in Liuyang have gained experience with producing fireworks. Jerry has an opportunity to use this to his advantage. If he can rework the business structure of the company previously run by the village, he can set his factory apart from the average family run and operated businesses. Jerry Yu must recognize that in 2009, the current market size is $675 million, and if he plays his cards the right way, he can grab a large portion of the market share. In order to do this, his factory should have a competitive advantage. The question is, how can he go about this? We believe that he can achieve this goal by building his factory to be different from all others in the industry and specializing specifically in fireworks instead of firecrackers. Jerry Yu needs to create a niche where he, and only he, has the ability to make the highest quality of fireworks in the world. He must create a marketing strategy that has not been introduced to the current market, and he must hire the most qualified engineers to make the safest and most extraordinary combination of fireworks that exists. In doing so, Jerry has an opportunity to push the technology bubble to a place that fireworks have never been before. Creating a more unique, high quality product that will blow the competition away will give Jerry the ability to set his prices higher than other manufacturers. Jerry does not need to concentrate his sales upon the low cost average firework sales that sell in bulk, but he must sell a few high quality fireworks that give him a large margin. He needs to stay away from the price competition, and the way he will do this is by creating a niche firework that the world has never seen before. One way that Jerry can set his factory apart from other firework competitors is to embrace the new and changing technologies. Instead of looking at lasers and music as negative competition, he can make an alliance with them. Jerry can team up with a laser light show and a music show to complement the firework display. Creating a bundle package for the most  elite firework show that the world has ever seen is an answer to the niche market that Jerry should pursue. Jerry Yu should also focus on brand advertising and brand awareness, so his brand of fireworks can stand out above the other businesses in the market. He could create a marketing campaign that emphasizes that his fireworks are the best in the world, as well as the safest. A major objective for Jerry Yu should be to aim for a specific, high paying target market. The competition is high in the basic firework industry, and entering this market would result in price gouging; this would be too hard for Jerry to gain market share at this level. He will have to set his product apart from what already exists. He should guarantee that his fireworks are the safest and highest quality, which can give him the competitive advantage to target high paying customers. For example, Jerry Yu does not need to concentrate his sales to the common buyers. He should aim to get his product to a popular show, such as the Beijing Olympics, or to high paying customers in the United States and Europe where the price is not a huge concern. In ensuring his high paying customers of safety and quality, there will be very few businesses, if any, that can compete with Jerry. While the objective of Jerry Yu should be to aim at a particular market, this goal is not in the best interest of Liuyang Firecrackers and Fireworks Industry Department to go that route. In our opinion, Jerry Yu should advise Liuyang to encourage its citizens to consolidate its family owned businesses into bigger corporations. As of now, one of the only ways to differentiate products is by undercutting other manufacturers’ prices. The entire industry should focus on a way that each company can pull away from price gouging and work together to make sure the prices stay at a constant medium that will benefit all of the manufacturers. One way businesses could do this is to designate certain types of fireworks and firecrackers to be made by specific manufacturers or areas. In doing so, the designated companies could increase productivity and steer clear of price gouging. After analyzing the circumstances associated with entering the Liuyang fireworks factory, we believe Jerry Yu should not invest his time and money into the market because the risks highly outweigh the benefits. The market is too unpredictable, restricted, and saturated to guarantee a successful investment. If Jerry Yu did take on this investment opportunity, the costs he would endure to improve the company would not be  worth it in the long run. With the industry being the way it is, it would be difficult for Jerry Yu to become profitable.

Amara Holdings Limited

The company owns hotels and the different others residential as well as the commercial properties throughout different parts of the Southeast Asia. One of its hotels in Saigon was sold in the year 2008 (Amaraholdings.com, 2016). The current trends throughout the market segments revealed that the demands of the properties are increasing in large numbers and the firm has the interest in two of the office buildings, five specialty restaurants, a shopping complex, three apartments and different residential properties.Moreover, the firm is looking forward to its expansion throughout different geographical areas with the help of developing and capturing new properties. The firm was incorporated in the year 1970 and traced its roots in the 1930s. Some of the top competitors of the firm are Keppel Corporation limited, Hotel properties limited and Wheelock properties limited.   Sales have been considered to be one of the most crucial factors which help in the establishment of any of the firm concerned.  Ã‚   There need to be effective strategies from the firm in order to entry into the new market segments for establishing its business processes (Ryz?ko, 2011). The pricing from the competitors and the selection of the geographical location for the development of the properties plays a major role in increasing the profitability in this particular industry. Therefore, Amara Holdings Limited  is planning to capture different locations in order to enhance the growth and the expansion of the business processes of the firm. Amaraholdings.com. (2016).  Amara Holdings. [online] Available at: https://www.amaraholdings.com/ [Accessed 13 Nov. 2016]. Ryzko, D. (2011).  Emerging intelligent technologies in the industry. 1st ed. Berlin: Springer.

Reflection Essay Example | Topics and Well Written Essays - 250 words - 6

Reflection - Essay Example From this discussion it is clear that  as a health care provider, having spirituality assists in enhancing the confidence of the patients through meditation and prayer, which gives them, hope of healing and quick recovery. The spirituality aspect enhances the patient’s belief that the medication they are undergoing is going to be effective in curing them. It also serves to enable the health care provider, be in a position to offer pastoral counseling to the patients, which boosts their spirit and comforts them amidst their sad and lonely feeling. Being spiritual goes a long way to ensure that patients understand the connection between life and death, affording patients comfort even when they are on the verge of passing on, by making them accept death as a part of transition.  This paper discusses that the difference in dealing with acute and chronic patients spirituality is that while the acute patient’s spirituality is pointed towards accepting the fate of death, t he chronic patient’s spirituality is pointed towards giving them confidence that medication is going to restore their health. The need for spirituality in children and families is to enhance their acceptance of illnesses and find meaning in them, while evoking for their compassion and forgiveness towards each other. The reporter's vision of the role of a spiritual provider in patients spiritual needs have been changed to point to the direction of religious intercession.

The Absence of Competition and Price Discrimination in the Market Research Paper - 145

The Absence of Competition and Price Discrimination in the Market - Research Paper Example One of the losses to society as a result of monopoly versus perfect competition is limited output and high prices. Because of its market dominance, a firm in a monopolistic marketplace has the exclusive rights to raise prices. Consequently, when it does so, the society has no alternative but to buy high cost products. In contrast, in perfect competition, if one business raises prices the society can just move to the next competitor for a lower price. Thus, society gets better prices (Samuelson & Marks, 326). The losses to society can further be explained in terms of supply and cost curves. In perfect competition, prices and the number of goods produced are arrived at by looking at the market demand and supply curves. Accordingly, society is assured of competitive prices, which necessarily lead to minimum prices. In a monopoly, the supply curve is hardly there. The amount of output does not determine the prices. Whether the sole firm produces less or more, it can still maximize the pr ices because the competitive level is restricted. Hence, in a monopoly, firms maximize their profits by raising prices without any added benefit to society (Samuelson & Marks, 327). In addition, in a monopoly, the sole firm produces less in order to increase the price, consequently exploiting society. Finally, the loss to society as a result of monopoly versus perfect competition is the reduction in the consumer surplus. Under monopoly, because of raised prices firms earn much more than what consumers gain from them. As a result, the reduction in consumer surplus leads to a reduction in consumer social welfare.

Sustainability Indicators Essay Example | Topics and Well Written Essays - 1250 words

Sustainability Indicators - Essay Example There are several different types of indicators used in different fields, and the indicators of sustainability differ from other typical indicators employed for measuring social, economic and environmental progress (Sustainable Measures, 2010). Traditional indicators like stockholder profits, water quality etc. are not holistic in nature since they focus on a particular segment of the community; they do measure the progress of one component as if it was independent from other components of the community. On the other hand, sustainability indicators are resourceful in measuring the interactions of three different aspects of the community i.e. the environment, the economy and the society (Sustainable Measures, 2010). Sustainability indicators (Sis) are those indicators which provide information regarding the feasibility of future goals depending on their social aspects such as material welfare, environmental quality and natural environment (Zhen, 2006). In other words, SIs is a means o f finding how efficiently the community is satisfying the needs of its current and future members. Sustainability indicators and indices have been used popularly for measuring progress and improvement in the sustainability of different ventures. Index is referred to as a composite number which develops from adding together more than one indicator. There may be different types of indicators and many of them are linked to each other, such that one indicator has an influence on the other (Morse, 2010). There are many differences between sustainability and traditional urban indicators. Dividing the traditional urban indicators into three types i.e. economic, environmental and social indicators, a comparison can be drawn up between sustainability and other urban indicators. When considering environmental indicators, a traditional indicator would measure the ambient levels of pollution in air and water. On the other hand, a sustainability indicator would seek to measure the usage and prod uction of toxic substances, as well as the miles traversed by vehicles. The focus of the environmental SI would be on the measurement of activities that lead to pollution. A typical social indicator might include an analysis of the SAT and other standardized test scores. Contrary to that, a SI would entail the measurement of the total number of students who are given training for jobs available in the community and the number of students who study in college and then return to serve the community. The comparison between the two approaches used by the indicators is that SI focuses more on matching the job proficiency and training of people to the requirements of the community (Sustainable Indicators, 2010). 2. Introduce the sustainability indicator program. The sustainability indicator program that this paper will be focusing on is the Arizona State University (ASU) sustainability program. The Global Institute of Sustainability is the centre of sustainability initiatives at the ASU. The Institute specializes in the promotion of research, education and business practices for bolstering sustainability in the contemporary urbanizing world. The Institute is focused on coming up with solutions to economical, environmental and social sustainability challenges the world faces today. The Institute, opened in 2007, was the first of its kind in the entire country. The goals of the Institute is to recognize the major sustainability ch

Abortion Essay Example | Topics and Well Written Essays - 1000 words - 7

Abortion - Essay Example topic of abortion first from a standpoint of statistical data which reinforces the fact that teen pregnancy, though declining in number, is leading to an abortion epidemic in the U.S., â€Å"In the U.S., teen abortion accounts for 19% of all procedures of this nature†(Huttenlocker, 2008). Establishing quantitative data by obtaining statistics from a reliable source is an effective approach to structuring a sound and convincing argument on any topic, especially one of this nature. Huttenlocker proceeds to establish that though teen pregnancy has actually declined in number within the last ten years, the abortion rate has not. This validates the fact that abortion is being treated as a means of birth control as opposed to being a last resort decision in extreme circumstances. By going on to include health information pertinent to teens having abortions, Huttenlocker is able to clearly establish the notion that abortion may not be the best alternative for teens, especially as a m eans of birth control, â€Å"Teens are at higher risk for post-abortion infections such as pelvic inflammatory disease (PID) and endometritis (inflammation of the uterus), which may be caused either by the spread of an undiagnosed sexually transmitted disease into the uterus during the abortion, or by micro-organisms on the surgical instruments which are inserted into the uterus†(Huttenlocker, 2008). Huttenlocker does not exhibit specific rhetoric which serves to convince his reader as much as he presents claims supported by quantitative data thus reinforcing his credibility. This method utilized by Huttenlocker leaves little room for fallacy or the suspicion of it. This article does not leave its reader in the dust as does the following article but instead, actively informs the reader without prejudice or preaching and thus should be rated as 1 out of 4, 1 being the highest rating due to skilled rhetoric, without a great deal of unsubstantiated claims or fallacies. The next article was

Explains all that we have learned our class Essay

Explains all that we have learned our class - Essay Example At first, we understood the major importance of hospitality laws. The knowledge of hospitality laws isn’t just a piece of information, but it is an important part that professionals and students must know to avoid heavy fines, negative publicity, and lawsuits. All the managers, employees, and staff members must be aware of all these laws. We were taught in this semester that hospitality laws have a wide range of implications that must be known and followed in order to avoid breaking state and federal laws. book serves as a handbook for professionals and everyone in this business as the subject is well distributed in chapters and units, updated examples are given, and cases are explained that cover a wide range of possibilities. hospitality industry, the main importance is given to the safety of the customer. Food safety laws are essential and it is important to have the knowledge of how to store and clean food to keep the customers satisfied and safe. This would avoid fines and lawsuits. Safety laws can also include the fire safety laws where the hotels must meet the guidelines on fire safety. Such laws and the following of them enhance the public image of the business and increase the customer base. Customers also feel safe as they rest easy and have the trust that the hotel would protect them in cases of fire and provide hygienic clean food (Morris & Cournoyer 23). Hospitality laws also enable the businesses to protect their reputation. Some of the contemporary hospitality laws introduced in the textbook and in class are discriminatory laws, employment laws, and access to disabled patrons. There must be no discrimination against customers or employees on the basis of their race, religion, sex, disability, or age. This leads to a negative impression and negative public image. Managers and employers must also respect the workers despite their background and avoid discrimination at workplace of any kind. They are

Seven Ways To Socialize With Your Employees (And Not Get In Trouble) Research Paper

Seven Ways To Socialize With Your Employees (And Not Get In Trouble) - Research Paper Example In an administrative setting, socialization is a method and a new employee understands how to pull the strings, by flattering responsive attitude towards the prescribed and casual arrangement and the explicit manner to understand the regulations of deeds (Socialization). Different organizational settings require different setups and behavior and the employees have to abide by the set regulations. Employees have to meet each other to share their views and thoughts and to formulate a strategy to march ahead. These socialization process are imperative in developing an understanding towards each other and also to build a repo and social circle as it aids in better working atmosphere. Mingling with people, sharing ideas and thoughts are the essential components of a developing personality. In certain organizations the employer does not seem to socialize with the employees, rather the employer finds it degrading to mingle with the employees. On the contrary, it is essential to socialize with the employees and to motivate them to work with more co-ordination. In order to get more from your employees it is essential to socialize with them for varied reasons ... It is essential that the employer make the team members or the employees special about themselves. It is essential to motivate the team as salary and wages only could not do wonders but giving something in terms of motivation will add a fire to the sense of loyalty and also the feeling of belongingness (Six Keys to Motivating Your Team). 3. A few gestures and words of appreciation work better for the efficient and close-knit team- Saying "Thank you" and also acknowledging their efforts brings a remarkable difference. It works well under the conditions of economic constraints and when the market is not making much rise. It is essential to understand the psychology behind the motivation of the employees as different employees need different factors for motivation. For the employer it is essential to socialize with the employees in order to know the team and thereby to create an environment where the employees can remain positive and happy and try their best to harness the results the e mployer is searching for (Six Keys to Motivating Your Team). 4. Understanding the employees sooner the better- If the employees are devoting extra time, without much benefit and monetary gains, hardworking employees become discouraged and they tend to remain unmotivated to fulfill the task in the desired manner therefore it is essential to keep appreciating the staff from time to time. It is essential that appreciation should be done in the time frame as after a long interval if the employer appreciates the charm of getting appreciation is lost and the entire duration goes in waiting to listen to the words of admiration from the employers. It is therefore desired that the employers must socialize well with the employees and in admire them for all their efforts in a

Tribal Women in Chipko Movement Essay Example for Free

Tribal Women in Chipko Movement Essay The women who participated in the Chipko meetings, processions and other programmes have become aware of their potentialities and are now demanding a share in the decision-making process at the community level. Apart from Reni, the events at Dongri Paintoli village indicated a new development in the movement. On 9th February, 1980 the women of Dongri Paintoli turned out in large numbers, held a Chipko demonstration and prevented any tree-felling. Nine days later, the Government ordered the forest-felling in that area stopped, and within a month a ban on any further cutting was effected. Subsequently, women leaders in the village were defamed and asked not to attend further meetings. The women in Reni took action only because there were no men in the village around to do so. Their â€Å"action† was to ask the tree-fellers to wait until their men returned so that some discussions could take place between the two sides (of men) as equals. Women took charge of the scene only in the absence of men, but once they did take charge, they succeeded. In Dongri Paintoli, by contrast, rather than merely taking a decision in the absence of men, the women stood up against decisions made by their own men. Although they faced opposition from men, they held to their conviction. This certainly marked a major step forward in terms of women’s role in the Chipko movement. In Gopeshwar, women have now formed a cooperative of their own, the Mahila Mangal, to ensure protection of the forest around the town. Its work is carried out regularly by watchwomen, who receive regular wages. Under this supervision, the extraction of forest produce for daily necessities is accomplished in a regular manner, so as not to harm the trees. Women or men violating these rules are fined, and these fines are deposited in a common fund. Those who do not obey the rules face the punishment of having their tools confiscated. It can only be said that the cases of Reni and Dongri Paintoli and the organization of women into the Mahila Mangal at Gopeshwar are indicative of the latent potentialities in the organization and mobilization of resources by women whose consciousness has been raised. Women’s participation in Chipko movement, however limited in numbers or in its impact on the general way of life, has implications for possible changes in gender relationships in the Garhwali tribal society. Since tribal women are the gatherers of fuel, fodder and water, it is they who feel the first impact of soil erosion. Women had repeatedly challenged administrators and politicians with their slogans: â€Å"Planning without fodder, fuel and water is one-eyed planning. † Their struggle against injustice brought them into direct confrontation with the men. Gaura Devi, the famous leader, had to tolerate continuous harassment. First the contractor tried to bribe her into letting his men enter the forest. When she refused this offer, the forest department personnel threatened to call the police and arrest her. The contractor in league with some villagers composed folk songs describing the arrest of Gaura Devi and her torture in jail. Chipko women activists are being accused of getting the villagers blacklisted. The men said that since the villages were blacklisted due to the behavior of women, the young men, most of whom were in the army, would not be given employment anywhere, and the villages would not be supplied with essential commodities like salt and kerosene. Also the villages would be deprived of a motor road, electricity, hospital. The women activists are being made the villains of the piece and rumor is being used as a weapon to isolate them. Everyday the men returned home and flinged accusations at the women. This constant harassment within the family caused the women immense mental agony. According to Gayatri Devi, the success of the Chipko movement demonstrates the intellectual superiority of the women over the men in the village. In 1980s, the Chipko movement subsided, with only a small section associated with Bahuguna continuing to protest against the construction of the Tehri dam. However, part of Chipko critique thinks that government policy in the Uttar Pradesh hills was insensitive to the region’s ecological and social specificity and was driven by the concern to maximize revenues which were appropriated by a bureaucracy based in the plains, formed the core of a movement for regional autonomy. 4 This movement for a separate state raged throughout the 1980s and 1990s and was marked by a series of public protest rallies and demonstrations, some of which were violently suppressed by the state (most notably the brutal assault on women protestors at Muzaffarnagar in 1994). The state of Uttaranchal was finally carved out of the hill districts of Uttar Pradesh in 2000. The Chipko movement inspired Vandana Shiva for the development of a new theory called as ‘Ecofeminism’ which specifically explains the link between the ‘women and ecology’ which were in great demand in the market. To be clearer, Vandana Shiva’s Ecofeminist Movement brought imperialism inscribed in the colonial practices, into the centre of the Environmentalist debate. Vandana Shiva’s narratives of Chipko centre on women. She draws the village women of Garhwal into her narratives by binding them to Himalayan forests and nature, not because they are their birthright but through the ‘feminine principle’ which exists in both Women and Nature. She has presented the village women of Garhwal as exploited by colonialism and threatened by modernization and economic development. Chipko is, for Shiva, a women’s ecology movement, a resurgence of women’s power. Chipko women were in against of exploiting forest for timber because they valued forests for providing their simple subsistence; they did not care for economic gain. Forests, for them, provide soil, water and pure air. In 1977, she states, the two paradigms of forestry, one life-destroying (commerce-oriented and masculine) and the other life-enhancing (subsistence-oriented and embodying the feminine principle), clashed, following which Chipko became â€Å"explicitly an ecological and feminist movement†. Shiva asserts that Chipko women are against development, modernization, and economic rationality. According to her, they expect nothing from so called ‘development’ or from the money economy. They only wanted to preserve their autonomous control over their subsistence base, their common property resources: the land, water, forests, and hills. Chipko movement is thus very much a feminist movement. It not only has brought forth in a dramatic manner greatly increased understanding of the divergent interests of local communities and state bureaucracies in the management of local resources; it is now finding that the interests of men and women within the same community can differ greatly. As long as the Chipko movement remains sensitive to this learning process, it is bound to grow in strength. Ramchandra Guha is widely regarded as one of India’s leading environmental historians. In his well known book5 he argues that while Chipko may have involved women, adopted Gandhian non-violent strategies, and raised popular awareness towards environmental problems in the Himalayas, it is neither an environmental, nor Gandhian, nor feminist movement. He holds that, in Uttarakhand the participation of women in popular movements dates from the anti alcohol agitations led by Sarvodaya workers in the 1960s. However, despite the important role played by women, it would be simplistic to characterize Chipko as a feminist movement. In several instances, especially the early mobilizations at Mandal and at Phata, it was men who took the initiative in protecting forests. Women came to the fore in Reni, when in the contrived absence of men folk they unexpectedly came forward to thwart forest felling. In other agitations, such as Badyargarh men, women, children have all participated equally. Dongri-Paintoli is the only instance of an overt conflict between men and women over the management and control of forest resources. As such, even at level of participation Chipko can hardly be said to constitute a women’s movement. Undoubtedly, the hill women have traditionally borne an extraordinarily high share of family labour –and their participation in Chipko may be read as an outcome of the increasing difficulty with which these tasks have been accomplished in the deteriorating environment. Interestingly, Chandi Prasad Bhatt does believe that women are capable of playing a more dynamic role than the men who, in the face of growing commercialization, are apt to lose sight of the long-term interests of the village economy. On the other hand, it has been suggested that which they are the beasts of burden as viewed through the prism of an outside observer, hill women are in fact aware that they are the repository of local tradition. In the orbit of the household women often take decisions which are rarely challenged by the men. In the act of embracing the trees, therefore, they are acting not merely as women but as bearers of continuity with the past in a community threatened with fragmentation. Chipko movement as a constructive resistance to ecological struggle is played out in Nina Sibal’s Yatra: The Journey. The protagonist, Krishna Kaur, embarks on a pilgrimage for environmental justice that takes her through the area where the Chipko movement is active; there she received the secret of angwaltha from the Chipko women, their spirit of love reaching her as she walked through the Deva Bhumi of Uttarakhand and her padyatra. The novel begins with Krishna’s return to India from an activist-business trip to London: her short visit had been useful in terms of the contact she had made in the Forestry Commission and an international environmental foundation has committed funds for an important river project in the Garhwal hills. But environmental concerns are rarely mentioned by the author. The novel foregrounds gender issues in the Chipko movement. It says –â€Å"After all, at its heart, the Chipko Movement is very feminist. It consists essentially of a string of spontaneous confrontations triggered and managed by women of the region, in which none of the so-called leaders were present. In some cases they were struggling against their own men who saw their immediate economic interests tied up with the decisions of the district administration†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..

Product Costing Methods: Strengths and Weaknesses

Product Costing Methods: Strengths and Weaknesses Todays competitive environment requires manufacturers to know their costs for competing globally. A top notch costing system is one of the most powerful information tools a management can have; especially which provide a clear picture of the activities that are driving costs and the ways individual products and processes consumes resource. We can use costs in distinct ways. Product costing is used for strategic decision making. 1 PRODUCT COSTING Product costing system is a set of procedures that accounts for an organizations product costs and provides timely and accurate unit cost information for pricing, planning and control, inventory valuation and financial statement preparation. An organization should be concerned about product costing and their firms product costing system. Use of an appropriate product costing system helps allocation of indirect costs and helps to use resources in a productive way. It is used to determine the market profit margins and also focus on sales function, customers markets and setting prices. 1. A The most common systems of product costing are: Job order costing Job order costing allocates costs to products that are readily identified by individual units or batches of which requires varying degrees of attention and skill. It is extensively used in service industries, hospitals, law firms, movie studio, accounting firms, etc. It is more complex when companies sell many different products and services. Process costing Process costing allocates costs to products by averaging costs over large number of nearly identical products. Since every unit is essentially the same, each unit receives the same manufacturing input as every other unit. Refineries, paper mills and food processing companies use process costing. A complication arising in process costing is that manufacturing of not all units may be completed at the balance sheet date. 1. B Strengths of Product Costing Useful for making judgments about management related profitability and performance, which often leads to decisions about resource allocation, shifting money from unrewarding activities to profitable activities and improve products cost performance. Helps for valuation of inventories for financial reporting purposes. Stock can be valued at the lower of cost or net realizable value under the prudence principle and the problems of allocating overheads to products for financial reporting do not arise. Plays an important role in complex pricing decision process and cost control. Cost based pricing is particularly true for customized products which do not have readily available market price. Managers often use product cost for planning and controlling the costs. For this purpose managers mainly focus on the product cost, although the scope of the analysis can be extended to include product costs from other areas of the value chain. Helps the organizations to find out the cost associated to each product .That enables to selling profitable products. This will help to avoid the use of non profitable products, and maximize profits. It gives an understanding of each products contribution to the bottom line. 1. C Weaknesses of Product Costing There are few limitations faced by the organizations by using the product costing systems they are: This costing system was developed during a period when 80% cost were related to labour, so it focused on direct labour cost. It is related to the benefits of a change in process or method reduction in direct labour. Only limited service organizations used full product costs for pricing decisions. In service organizations inventory valuation is not a major issue because there is not much to store. Planning and controlling of service organizations done through responsibility centers linked to functional activities rather than product or services. It assumed that the factory is an isolated entity and provide no indication of the impact of change in the factory on the rest of the organization. 2 Conventional costing Conventional costing produces inventory values which consist of variable costs and such fixed costs which commensurate with the level of production at which the inventories are produced. Conventional cost can aid in controlling cost as efficiently as direct costing. When conventional cost is employed on the books, the variable and fixed costs must be assembled and arranged to fit the analysis made out side the records. A limitation for conventional system is that conventional costs develop under absorbed or over absorbed manufacturing expenses which are not understood by management. (Convertibility of Direct and Conventional Costing; Joseph A. Mauriello; National Association of Cost Accountants. NACA Bulletin (pre-1986); Mar 1954; 35.7) 3 Traditional Costing Traditional costing is among the oldest used methods of costing systems. In traditional costing, the manager or the management assigns direct labour, direct material and overheads to each unit of production. In this case, the overheads are not broken down by activity but based on certain volume related factors such as direct machine hours, direct labour hour etc. (At what overhead level does activity based costing pay off? Robert J Vokurka; Rhonda R Lummus Production and Inventory Management Journal; First Quarter 2001; 42, 1; ABI/INFORM Global pg. 40) 3. A Going against the odds Although the introduction of ABC was supposed to be the remedy for the short-comings of Traditional Costing, the Japanese managers still use traditional costing measures and are able to reduce costs and increase their market share. Traditional costing uses a very powerful set of tools and methods and may be much mightier than written deficient by the simplistic textbooks. (Why the Japanese can do without ABC Patel, Ashok, Russell, David. Certified Accountant. Cork: Nov 1994. pg. 64) 3. B Advantages of Traditional costing system Easy to understand and it is widely used In a firm with only one product line, the final cost will be the same as if ABC were used It is a convenient base for the assignment of manufacturing overheads (with direct labour as a significant portion of the product cost) Easy to depict a diagram representing the flow of product cost (ABC: Revisiting the Basics) 3. C Disadvantages of Traditional Costing In most of todays business scenario, the information that a management needs for decision making are not being satisfactorily provided The averaging of the overall costs to the entire product line may result in some products carrying a major proportion of the overheads than it actually should. This in turn will affect the decision making related the product such as marketing emphasis, pricing, cost control etc Since being a volume driven cost allocation, the entire process of costing is based on the manufacturing cost while the other factors of costs (performance driven) such as Research and Development, marketing etc are averaged across all the products. (ABC: Revisiting the Basics) 4 Activity Based Costing Activity-based costing was introduced about 15 years ago and implemented initially by large manufacturing companies since it is proven to show as more beneficial in larger firms that have a diverse mix of products or services. ABC is a system for assigning costs to products based on the activities they require. These activities are those regular actions performed inside a company. Eg: asking a customer invoice related questions. In this way an organization can establish the true cost of its individual products and services for the purposes of identifying and eliminating those which are unprofitable and lowering the prices of those which are overpriced. It is generally used as a tool for understanding product and customer cost and profitability. As such, ABC has predominantly been used to support strategic decisions such as pricing, outsourcing and identification and measurement of process improvement initiatives. Cost centre, cost allocation, fixed cost, variable cost, cost drivers are the methodologies used in activity based costing. 4. A Strengths It helps to identify costs of individual activities, based on their use of resources Identify most and least profitable customers, products and channels through its methodologies. It helps to control the cost at individual level as well as on departmental levels. The cost of all activities associated with a product or service can be accurately determined before it is launched, so it helps in pricing, future product planning etc. Expands the cost of producing and selling a product so that better decision making information is available. Uses the technologies available to track costs in todays manufacturing environment. 4. B Limitations Some overhead cost is difficult to assign to products and customers, such as the chief executives salary. ABC is time consuming, if all activities are to be costed. It may be difficult to set up and establish ABC if an organization is using more traditional accounting methodologies. ABC identifies product costing better in the long run, but may not be too helpful in day-to-day decision-making. 5 Conclusion Product costing suffers from some set backs but overall it is an effective tool that helps organization in predicting and minimising costs involved in manufacturing a product as well as in providing management with relevant information for strategic decision making process that have a long term impact on the profitability of the firm. And though many experts suggest the use of marginal costing in decision making the modern organization concentrate on product costs. Traditional costing systems fail to meet the managements decision making requirements in the modern organization. But the introduction of ABC had taken out this shortcoming to a minimum level and has made it much easier for the cost control and help managers take wise decisions based on their numbers. This is where product costing systems make an impact and prove to be useful and more importantly a necessity.

Avoiding the Retirement Bust Essay -- Expository Classification Essays

Avoiding the Retirement Bust    A recent Gallup poll indicates that nearly 75 percent of 30-to-49 year olds worry about not having enough money to live a comfortable retirement. In addition, 60 percent of those polled say they don't earn enough money to save for retirement. What do these recent polls suggest about many of the baby boomers' financial concerns? Fortunately, for those individuals who are inclined to take charge of their own destinies, several types of tax-deferred retirement savings exist. The government introduces these various retirement savings options to meet the specific needs of three distinct groups of income earners: the self-employed, employees of businesses offering retirement savings incentive plans and just about anyone else who has earned income and is interested in saving for the future.    The first type of option is known as either a Keogh or a Simplified Employee Pension (SEP) plan. These retirement savings plans were created for individuals who either have self-employment income or are partners in their own business. In bo...

Essay --

Speeding is the third leading cause of all traffic accidents and 39% of all men who are involved in a fatal car accident were speeding at the time of the accident. 27% of all construction zone fatalities are caused from speeding. Sadly, roughly 13,000 people die each year because of speeding. . People speed because they are in a rush, they aren’t paying attention, they are careless, they don’t think it’s dangerous and/or they don’ t think they will get caught by law enforcement. Speeding is very dangerous and affects your reaction time, causes your vehicle to take longer to stop and the faster you are going when you hit something, the more damage there will be. Most people think speeding is only done on freeways or highways If you receive a traffic ticket you can do one of three things, you can pay the ticket, this means you are admitting guilt and you will receive points on driving record. You can plead guilty and request to go to traffic school so the points will not go on your record, but you will still have to the pay the fine or you can plead not guilty and request to have a t...

Solar Cookers: They’re not just for Greenpeace :: Essays Papers

Solar Cookers: They’re not just for Greenpeace Solar cookers are not only part of our solar history, but quite possibly, part of our solar future as well. Solar cookers are thought to have originated around 1767. A Swiss naturalist named Horace de Saussure is believed to be the first solar cooking pioneer. Since the solar cookers invention, it has taken on three basic forms; the box solar cooker, the panel solar cooker, and the parabolic solar cooker. Like many renewable energy applications, each design has distinct advantages and drawbacks over traditional cookers as well as other solar designs. The box solar cooker is the simplest in design and therefore, the easiest to recreate. Directions on building one’s own box solar cooker can be found easily with an internet search. Box solar ovens can also be purchased commercially and range in price from $50.00 to upwards of $200.00. Typical box solar cookers are lightweight, easily set-up, and fairly safe. They do not lend themselves towards the most intense cooking temperatures. However solar cooking proponents are quick to point out that high temperatures aren’t necessary for cooking. The lower the temperature, the more time needed to cook. Also, food cannot exceed 212ï‚ °F until all of water has been evaporated, so really, any hotter than that is unnecessary. Many proponents also describe boiling times in terms of hours. Panel solar cookers are one step up in complexity from the box cooker. They can typically be assembled in an hour or so. These are widely produced in developing nations. They can be mass produced inexpensively and are easy to use. They reach generally higher temperatures but are less suited to cooking in more temperate environments. Manufactured units are available, though harder to find. The third solar cooker, the parabolic cooker, is the most variable in appearance. Some are very large exceeding 10 feet in diameter and others are so small they can be taken as a backpacking cook stove. They units available commercially are also variable; the relatively simple SolaReflex by Clear dome is 2 ft by 2 ft and retails for $89.00. Parabolic cookers can also be found for prices in excess of $200.00. Parabolic cookers can also be dangerous. They can create bright spots that can do damage to the eyes as well as hot spots that could burn you or your food.

Tracer 480 Sc

Insecticide Tracer 480 SC MENU: What is it ? Tracer 480 EC is a suspension concentrate, with a short residual action acting as a contact and stomach insecticide, with trans – laminar properties for the control of insects on agricultural crops as listed. Tracer 480 SC EC’s active ingredient is Spinosad (Naturalyte) with a 480 g/l. active ingredient and, placed in the 5A chemicals group for agricultural use in S. A. Manufactured by Dow AgroScience S. A. (PTY) LTD. with registration No. L 6557 under act 36 /1947. . What does it do? Tracer 480 SC is a very specific type of chemical made from a fermentation process from wild mushrooms.The short residual of the product and the minimal effect on natural predators including predatory mites makes it well suited for use in IPM control programs. Tracer 480 SC sprays are rainfast within 1 hour after application. Apply Tracer 480 SC sprays, with equipment that is correctly calibrated and in good working order that provides full cove rage of the crop, for obtaining the best results against the pest trated for. Tracer 480 EC has a rapid knock down action on larva by contact, but contact and stomach action still provides the best results.Tracer 480 SC has some effect on certain predators & parasites in citrus, and Honeybees. (Read the label) List of Crops and pests on wich Tracer 480 SC is registered. Crops Apples Citrus Pests Thrips ( Various species ) Including Western Flower Thrip F. occidentalis Thrips,. ( S. aurantii ), (See Comments for IPM program ) Green Beans & Peas Potatoes Table Grapes Tomatoes Leafminer ( L. huidobrencis) Tubermoth larva ( P. operculella ) . Thrips Spp including Western Flower Thrip (F. occidentalis ) American leafminer ( L. trifolii ) A. Boll worm ( H. armigera )Obey the waiting periods on various crops, and follow the recommendation for resistance management as specified on the label. How and When to Apply: Tracer 480 SC. must be sprayed according to dosages and threshold values as s pecified on the label for the various crops. Read warnings on label for resistance strategy. Tracer 480 SC is not pH sensitive. . (Refer the label for the specific crops) Compatibility: Tracer 480 SC is compatible with B P Agripron Super, Light or medium narrow range sprays oils and Sanawett 90 –940 SL. Mixing instructions for tank mixes: Use clean water and fill spray tank up to one third and start agitation.Add different formulation types in the order indicated below, allowing time for complete mixing and dispersion after addition of each product. Allow extra mixing and dispersion after addition of each product. Allow extra mixing and dispersion time for dispersible granular (WG) products. Add following types in the following order: u Water dispersible granules. (After pre mixing with water. ) u Wettable powders. ( After pre mixing with water) u Tracer and other aqueous suspensions. ( Maintain agitation and fill spray tank to three quarters of total spray volume. Then add : u Emulsifiable concentrates. Spray adjuvants. ( Where Tracer 480 SC is needed to be applied in combination with a spray oil . first pre – mix the required volume of tracer 480 SC and spray oil, before adding to the spray water). u Foliar fertilizers. Application: All Tracer 480 SC spray applications must be made with suitable equipment that is in a good working order with good agitation, and correctly calibrated, to give the desired coverage for that particular method of application. Study and follow the recommendations on the label for spray volumes / Ha for row crops, fruit tree crops, deciduous fruit trees and table grapes. Read the label. ) Product Label: Download Now A specimen Product Label is available for download. Amongst other information, the Tracer 480 SC label outlines the current registered uses as well as rates, directions for use, general instructions, safety instructions and warnings. If you have any problems downloading the product label, please contact (01 2) 842 0200 during business hours and a copy will be faxed or mailed to you. Material Safety Data Sheet: Download Now A MSDS is available for immediate download.The MSDS identifies the chemical and physical properties of the product, outlines the health hazard data, precautions for use, safe handling and other information pertaining Tracer 480 SC insecticide. If you have any problems downloading the Material Safety Data Sheet, please contact (012) 842 0200 during business hours and a copy will be faxed or mailed to you. Where to get it: Tracer 480 SC is available from your local Agricultural Chemical Dealer. If you have any problems finding Tracer 480 SC please call (012) 842 0200 and they will bring you in touch with an Agricultural Chemical Dealer near you.

How accuracy may be ensured in techniques used Essay

M1: Explain how accuracy may be ensured in the techniques used Cynthia Nzeh Task 1 1) Discuss how your choice of equipment and how it affected the accuracy of your method. Discuss good volumetric technique. 2) Calculate the apparatus error for the method used. 3) Given the value calculated by the senior technician calculate your error and comment on this error in relation to the apparatus error of the method. In the titration, I used these available instruments to ensure my results would be as accurate as possible. Volumetric burette: This instrument was filled with the sodium hydroxide solution that would be gradually added to the vinegar solution. The burette was used instead of a measuring cylinder as it gives a finer volume reading. It has a tap which enables the user to quickly and easily stop the amount of sodium hydroxide solution that pours out. However using a piston burette instead of a volumetric burette may have increased the chances of gaining more accurate results. This is because the piston burette delivers precision bore and plunger. White tile: The tile was used to be able to observe the colour change of the solution in the conical flask better. By placing the white tile it allowed us to see the colour change more easily and quickly therefore increasing our chances of closing the burette tap on time and giving us closer and possibly more accurate results. If non clear paper was used or no paper at all, the colour change of the solution would not have been spotted as quickly therefore increasing the time taken to close the burette tap to stop sodium hydroxide being added to the vinegar solution. The increase of sodium hydroxide solution would mean that the results obtained would not be the accurate or close to the accurate value. Funnel: This piece of equipment was added to the top of the burette and it was used to channel the sodium hydroxide solution into the burette. The mouth of the burette was too small to pour the sodium hydroxide solution in safely so the plastic funnel was used to prevent any spillage of the solution and enabled the sodium hydroxide solution to be poured into the  burette with precision and no spillage. A disposable paper funnel would not have been an appropriate piece of equipment to use, this is because the paper funnel would have absorbed some of the correctly measured sodium hydroxide solution (liquid) and changed the total volume of the sodium hydroxide going into the burette. The funnel is then removed before the titration takes place; this is to prevent any extra droplets, of the solution remaining in the funnel, to be added to the solution as it could affect the overall volume in the burette. Conical flask: The conical flask was used to store the vinegar with drops of phenolphthalein before sodium hydroxide was added to the solution through the burette. A conical flask was the most ideal piece of equipment to use. The narrow head minimises the risk of splashes from the flask, this means that the solution remains in the flask and does not come into contact with experimenter. Using a conical flask over a beaker is more ideal. This is due to the fact that a beaker has a wide open mouth which means that solutions can splash out when poured in. Also, the shape of the instrument make it is easier to swirl the contents of the flask. Bulb pipette (and filler): This instrument was used to measure out 25.0cm3 of sodium hydroxide to be added to the conical flask. There is a line of meniscus which indicates where the volume should be, this makes the pipette produce an accurate 25.0 volume. The pipette has a narrow portion which slows down the speed at which the solution gets drawn up. This enables the volume to be more accurate as it is easier and quicker to stop the pipette drawing up more of the solution after drawing up the desired amount. A measuring cylinder may have also been used and may be more ideal than the bulb pipette. This is due to the fact that it has a measuring scale and the amount poured into the instrument is more controlled compared to the bulb pipette as this only has one line of measurement and it is tricky to get a solution to fall on the line of the meniscus. Good Volumetric Techniques To achieve a good volumetric technique, the experimenter needs to be able to correctly complete certain procedures. Before beginning an experiment, it is good to calibrate any equipment that needs calibration. This ensures that results obtain will be as accurate as possible or as near to the true value. All equipment should be inspected to ensure that there are no chips, cracks or general damage to the equipment as these could cause problems during the experiment which could affect the overall results gained. Equipment such as burettes, pipettes, flasks and beakers must be rinsed with distilled water to get rid of any impurities in the equipment. If solutions are to be poured in any piece of equipment then the equipment should also be rinsed out with the solution being used, this will maintain the pH level in the instrument. Once a solution is transferred from the pipette to the flask, touching the tip of the pipette on the side of the flask will drain any extra drops that may still remain on the tip of the pipette. When filling up the burette it is important that a funnel is used, however as the solution reaches the 0 mark it is ideal that the funnel be removed and a pipette used instead to reach the 0 mark, this is to achieve greater precision. During the experiment, it is important to swirl the flask continuously with one hand whilst the other hand opens and closes the tap of the burette, this allows the solution to mix well enough for the colour change to be observed quicker. The titrant should be added in drop by drop as it reaches the endpoint as it prevents too much of the solution in the burette to be added to the solution in the conical flask. Also, the tap should be shut properly to prevent any extra unwanted solution from pouring out. The burette and pipette must be read at eye level to gain the actual result. To ensure reliability, the experiment should be repeated until a concordance between two results is acquired. Apparatus error To calculate the apparatus error the equation is: Maximum error Measure Value 25cm3 pipette = ( ± 0.1cm3 à · 25) x 100 = 0.4 Burette = ( ± 0.15cm à · 22.75) x 100 = 0.66 Mass Balance = (0.01 à · 4.05) x 100 = 0.25 Volumetric flask = (0.1 à · 200) x 100 = 0.05 = 1.36% apparatus error Experimental error = 100 x (real answer – experiment answer) Real answer 100 x (0.056 – 0.0546) 0.056 100 x 0.0014 = 2.5% 0.056 The experimental error is greater than the apparatus error. This could have been down to a number of different factors. Too much sodium hydroxide may have been added to the solution which could have changed the volume of sodium hydroxide used. The burette could have been read wrong and not at the same eye level or from the bottom of the meniscus line. These faults may have been the cause of the experimental error or they may have added to the experimental error and this is why the experimental error is much greater than the apparatus error. Task 2 & 3 There were certain procedures done in order to ensure the results obtained would be as accurate as possible. Flame test Before beginning the experiment, the wire loop is dipped into dilute hydrochloric acid then held in a Bunsen burner flame. This is to get rid of any residue remaining of the loop. Each test tube was correctly labelled to avoid a mix up. The solutions where look at behind a white background, this was to enable the correct colour to be identified easier. Different instruments for different solution were used. Food test For this test it was important to keep the amount of food samples used equal for each food group. The food samples were placed in separate pellets to avoid cross contamination between the foods. Each test tube was correct labelled to avoid a mix up. Equal drops of indicators were added to each food sample. Sources http://nobel.scas.bcit.ca/courses/wpmu/chem0011/files/2010/06/Lab8-Introduction-to-Volumetric-Techniques-I.pdf http://chemwiki.ucdavis.edu/Analytical_Chemistry/Quantitative_Analysis/Titration http://www.thestudentroom.co.uk/showthread.php?t=363038 http://wiki.answers.com/Q/How_do_you_calculate_percentage_error_for_equipment http://www.chemguide.co.uk/inorganic/group1/flametests.html

How to Face Resistance to Change

Resistance to change can be difficult to overcome even when it is not detrimental to those concerned. But the attempt must be made. The first step is to analyze the potential impact of change by considering how it will affect people in their jobs. The analysis should indicate which aspects of the proposed change may be supported generally or by specified individuals and which aspects may be resisted. So far as possible, the potentially hostile or negative reactions of people should be identified, taking into account all the possible reasons for resisting change listed above. It is necessary to try to understand the likely feelings and fears of those affected so that unnecessary worries can be relieved and, as far as possible, ambiguities can be resolved. In making this analysis, the individual introducing the change, who is sometimes called the ‘change agent’, should recognize that new ideas are likely to be suspect and should make ample provision for the discussion of reactions to proposals to ensure complete understanding of them. Involvement in the change process gives people the chance to raise and resolve their concerns and make suggestions about the form of the change and how it should be introduced. The aim is to get ‘ownership’ – a feeling amongst people that the change is something that they are happy to live with because they have been involved in its planning and introduction – it has become their change. Communications about the proposed change should be carefully prepared and worded so that unnecessary fears are allayed. All the available can be used, but face-to-face communications direct from managers to individuals or through a team briefing system are best.

Invention and Tradition

Adaptations are widespread and universal. Adaptation problems – content, structure, and intertextual politics. Hutcheon wishes to consider adaptations as lateral, not vertical. One does not experience adaptations successively starting from the original work, rather the works are a large collection to be navigated. One might see an adaptation before the original. Hutcheon also wishes to view adaptations as adaptations, not as independent works. Three ways of story engagement: telling, showing, and interactivity. Adaptations also dominate their own media.The most heavily awarded films are adaptations. Hutcheon suggests that the pleasure of adaptation from the perspective of the consumer comes from a simple repetition of a beloved story with variation. To borrow Michael Alexander’s term, adaptations are palimpsestuous works, works that are haunted by their adapted texts. Hutcheon wishes to avoid resorting to fidelity criticism, which originates in the (often false) idea th at the adapters wish to reproduce the adapted text. There are many reasons why adapters may wish to adapt, which can be as much to critique as to pay homage.There are three dimensions to looking at adaptations: as a formal entity or a product, as a process of creation, or as a process of reception. Adaptation is simultaneously a process and a product. Hutcheon distinguishes between adaptations and sequels and fanfiction. Sequels and fanfiction are means of not wishing a story to end. This is a different goal than the recreation done by adapting a work. There is a legal term to define adaptations as â€Å"derivative works†, but this is complex and problematic. Adaptation commits a literary heresy that form (expression) and content (ideas) can be separated.To any media scholar, form and content are inextricably tied together, thus, adaptations provide a major threat and challenge, because to take them seriously suggests that form and content can be somehow taken apart. This rai ses another difficult question: what is the content of an adaptation? What is it that is actually adapted? One might consider this to be the â€Å"spirit† or â€Å"tone† of a work. Adapting a work to be faithful to the spirit may justify changes to the letter or structure in the adaptation. In my perspective, the content of adaptations is (or should be) the world of the adapted text.Hutcheon specifically addresses videogames and how they engage in activity beyond problem solving. She suggests that if a film has a 3 act structure, then gameplay is only the second act. Excluding the introduction and the resolution, gameplay is tied up with solving problems and working to resolve conflicts. Games adapt a heterocosm: â€Å"What gets adapted here is a heterocosm, literally an â€Å"other world† or cosmos, complete, of course, with the stuff of a story–settings, characters, events, and situations. † (p. 14) A game adaptation shares a truth of coherence w ith the adapted text.The format may require a point of view change (for example, in the Godfather game, where the player takes on the role of an underling working his way up). Other novels are not easily adapted because the novel focuses on the â€Å"res cogitans†, the thinking world, as opposed to the world of action. This is a point that I would disagree with Hutcheon’s assessment, I think that even the thinking world of a novel abides by rules and mechanics, that these mechanics may be simulated or expressed computationally, but they may not be suited to the conventions of action and spatial navigation popular in games right now.Hutcheon notes that some works have a greater propensity for adaptation than others, or are more â€Å"adaptogenic† (Groensteen’s term). For instance, melodramas are more readily adapted into operas and musicals, and one could extend that argument to describe how effects films tend to get adapted into games. This may be due to the fact that there are genre conventions that might be common to both media. Adaptation may be seen as a product or a process, the product oriented perspective treats it as a translation (in various senses), or as a paraphrase. The product oriented perspective is dependent on a particular interpretation.As a process, it is a combination of imitation (mimesis) and creativity. Unsuccessful adaptations often fail (commercially) due to a lack of creativity on behalf of the adapters. There is a process of both imitating and creating something entirely new, but in order to create a successful adaptation, one must make the text one’s own. There is an issue of intertextuality when the reader is familiar with the original text. But there can become a corpus of adaptations, where the subsequent works are adaptations of the earlier ones, rather than the adapted text itself. This as been the case of texts which have had prolific series of adaptations, such as Dracula films (Hutcheonâ₠¬â„¢s example), as well as Jane Austen’s works. These works are â€Å"multilaminated†, they are referential to other texts, and these references form part of the text’s identity, as a node within a network of connected texts. A final dimension is the reader’s engagement, their immersion. Readers engage with adaptations with different mdoes of engagement. â€Å"Stories, however, do not consist only of the material means of their transmission (media) or the rules that structure them (genres).Those means and those rules permit and then channel narrative expectations and communicate narrative meaning to someone in some context, and they are created by someone with that intent. † (p. 26) Adaptations are frequently â€Å"indigenized† into new cultures. When texts supply images to imageless works, they permanantly change the reader’s experience of the text. For example, due to the films, we now know what a game of Quiddich looks like (and du e to the games, we now can know tactics and strategies), or what Tolkien’s orcs look like.

Ethical Issues Paper Assignment Example | Topics and Well Written Essays - 500 words

Ethical Issues Paper - Assignment Example For instance, a Christian therapist attending to an Islamic family may unknowingly breach norms and cultural beliefs of the clients. This may relate to the fact that Christians have fewer restrictions to human conduct while Islam advocates strict adherence to many restrictions. Another ethical issue that family therapists may face while working with families may involve accepting gifts from the family. Gift in this context is a pay or treasure given to a therapist besides or on top of the agreed treatment fees. Even though therapists understand illegality of accepting gifts, some families may insist on offering that may present as shows of appreciations for great work and assistance of a therapist in overcoming a problem. Breaking confidentiality about patients’ information and details of discussion with family members is another potential ethical issue that family therapists may face. Legally, family therapists have to share with family details of issues that led to seeking therapeutic services as disclosed by the member who first contacted the individual counselor (Nichols, 2013). However, there are no clear limits as the extents that a family therapist should go, or clear description of situations that a counselor should consider disclosing initial briefings. Counselors intending to refer clients may also face challenges as to the nature of information to withhold from a potential referral destination. American Association for Marriage and Family Therapy (AAMFT) is an institution that provides family therapy services. As an institution, AAMFT has range of code of ethics that subscribing and subscribed members have to follow to ensure effective service delivery and maintenance of reputation of the institution. The codes of ethics of AAMFT are sufficiently categorical as they touch on every aspect of practice that compromise or improve service delivery during family therapy. The codes reiterate the need for confidentiality and provide

Past Affecting the Present in Death and the Maiden and Ghosts Essay

Past Affecting the Present in Death and the Maiden and Ghosts - Essay Example Such frustration is expressed many times in the arts and literature, which are the creative means of expressing one’s sentiments. This natural tendency to express frustration over the fact that the past always has an impact of the future transcends cultures and generations. Ariel Dorfman is Chilean, his play Death and the Maiden highlights this frustration. Henrik Ibsen is a Norwegian who belonged to an earlier era and wrote Ghosts, which also dealt with the subject of the past haunting the present. In both Death and the Maiden and Ghosts, the main characters of the story are all troubled by the past. Ariel Dorfman’ Death and the Maiden is set in country that has gotten rid of a despotic ruler after many years of suffering tyranny. While Dorfman does not specifically indicate what country this is, it may be safe to assume that the playwright based his plot on the experiences of the Chilean people in the post-Pinochet era. Whether he intentionally did or did not mention the name of the country, Dorfman managed to push his message across. The playwright knew that it was not just the Chilean people who experienced severe forms of oppression and injustice in the hands of autocratic rulers. Death and the Maiden is a play with only three characters. Its story revolves around the encounter of Paulina, her husband Gerardo, and Roberto, a doctor. Paulina was one of the many victims of a deposed dictator. She was part of the political opposition and was therefore considered by the dictatorship as an enemy. Captured for her political convictions, she was tortured and raped while blindfolded by members of the state forces. In the play, she recognizes the voice of Roberto as the doctor who raped and tortured her. She then attempts to take vengeance on Roberto. Gerardo, however, who takes Roberto to their home, tries to prevent Paulina from killing the doctor. Roberto insists that Paulina has mistaken him to be one who violated her, which Gerardo also believes. The conflict of the story can be found in Paulina’s assumptions and Roberto and Gerardo’s defense against it. Gerardo too despises the previous regime for its gross violations of human rights, but he believes that those involved in committing these should face a fair trial. Paulina, being a victim, has a more drastic and emotional approach to the prosecution of the offenders. Gerardo’s membership in the commission that investigates those who are involved in the killings under the regime is a contentious issue between him and his wife. Paulina is skeptical over the actual results of the investigations, which is what she means when she says â€Å"you hear the relatives of the victims; you denounce the crimes, what happens to the criminals?† (Act I, Scene 1). Gerardo knows that such issue could create problems in the marriage. When Roberto appeares, such issue of how the events of the past must be handled is highlighted in the ensuing conflict. In the entir e play, it is clear that Paulina is more emotional when it comes confronting her past. Although Gerardo himself is affected by it, considering that he is Paulina’s husband, he is not the one violated. It was Paulina who was raped repeatedly by different men who were part of the state’s security forces, including Roberto. It was her who was tortured. When Paulina already has Roberto tied and gagged; the tiff between her and her husband centers on how she considers Gerardo’

Code Of Silence among police officers Essay Example | Topics and Well Written Essays - 1250 words

Code Of Silence among police officers - Essay Example Second, members are expected to observe a certain way of life in which they find emotional identity. Third, the tribe needs an enemy. An enemy provides strong motivation, with emotions going deeply to the level of survival, that keep the tribe in existence. A police officer said to me, "Ninety-eight percent of the people in the world are sorry S.O.B.'s and the two percent that are good are cops." He didn't include anyone above the rank of sergeant in the two percent and only about half of them were included. An extreme statement Yes! A unique attitude No! That officer succinctly stated a common conclusion of a prevalent value system in police-the tribal value system. Ethics in law enforcement has become a popular topic in police literature and courses, and I am glad. Ethical behavior by police is important-more, it is crucial. But I am concerned about the approach taken in the articles I have read and the seminars I have attended. The approach has followed a legal model. Authorities make pronouncements about how officers "shall" or "will" behave and what they "shall not" or "will not" do. The language is in the imperative voice with an expectation that officers will follow these ethical imperatives because they have been officially stated. The motivation for following is similar to obeying the law (Morrison 2001). Laws must be obeyed and ethical principles should be heeded, but the two are not the same. The legal model assumes that there is only one system of values, the authority based system, and that assumption is false. Notice the change in wording from "ethics" to "values". The two are not the same, but they can't be separated. People's ethics reflect their values. There are several value systems by which people decide right and wrong, and the authority value system is only one means by which people build ethics. Each system exists in all people at varying degrees in different circumstances and times in their lives. For example, one system may predominate at home and another at work. Likewise, the values most affecting a rookie are not the same as the predominant values in an officer of ten years. The concept of values emphasizes a living process through which people come to their ethical conclusions. The things important to people change throughout their lives, and as a result, their ethical understandings change. The legal model of ethics assumes a static authority value system in all officers in all phases of their careers and is weak because officers do in fact change. Authoritative pronouncements will not and cannot determine the ethical standards and behavior of officers. If the current dialogue in ethics is going to have any real effect, we must deal with the realities of police-who they are and where they live. I want to focus on the tribal value system-the one that allows an officer to believe that almost all people are bad, as expressed in the first sentence. This system dominates in almost all officers at some point in their careers. Keep in mind that very few people are aware of different value systems in them vying for dominance. They are just aware of struggling with right and wrong without being able to articulate the process going on in them (Pinker 1994). The National Institute of Ethics has concluded the most extensive research ever conducted on the police Code of Silence. Between February, 1999 and June, 2000, 3,714 officers and academy recruits from forty-two different states were asked to participate in the

African American philosophy Essay Example | Topics and Well Written Essays - 2250 words

African American philosophy - Essay Example Philosophy is a detailed system of ideas about human beings and the nature of the human existence and truth.Actually it is a complete guide for living. It deals in issues which are fundamental and consider the steps we take in life for progress. It also deals with our attitude and treatment of other people. The main branches of Philosophy are: Metaphysics, which deals with reality, Epistemology, which deals with knowledge, Ethics, which considers moral values, Politics, which accounts for legal rights and governments, and Aesthetics, which looks in to nature of art.While we start to think of African American Philosophy, the first point going to pop up is the attitude of the citizens in developed countries towards the men in Africa. When compared citizens of United States and Africa, we understand that the Blacks are considered to be second-class citizens in the United States. In fact they are not considered human beings at all. In the past, they were treated as slaves. They were made to work day and night, beaten with sticks and transported along with asses and horses. They were not given proper food. When they were sick, they were not given medical treatment. They lived miserably. They had no hope of future. Things have not changed much, according to Charles Mills. At least a section of the U.S. citizens still see the Africans as somebody who maintains lower standards of life. Even though slavery has been abolished that sort of mindset still continues.Law was enacted to strengthen the concept that Blacks are sub-persons. The pity is that not even an apology was given by the authorities for the misdeeds and torture towards the Blacks for centuries. In fact, many Americans feel that it is time to stop the little benefits given to the Blacks and to cancel the measures which objected to ill treatment of the Afro-Americans. They think that enough is enough and it is time to stop the concessions. They fear that it would amount to create discrimination against Whites . When we approach the problem from the side of African citizens, it is clear that an inferiority complex remains in their brains and minds. They themselves keep the wrong feeling that Blacks are second-class citizens. They have no hope of a happy future. They still live in poverty. The wages are comparatively much lower. Job opportunities also remain lesser. They are not likely to get good education or medical treatment. Just through an example, the consideration being given to Whites and Blacks could be compared. For the same crime the Blacks black may be sent to jail, whereas the Whites may be let free. In every respect the Blacks are treated harsh. In other words, their condition has not improved at all even before law. In fact, it has deteriorated, feels Charles Mills. Time has changed. But not much has changed for the Blacks. Their problems have not been addressed seriously. It has been wrongly said that the Blacks are not taking enough interest in the country, nor in their future and that they do not bother to be a part of the society. It is said that they do not try to come out of the negative situation they are in and for that they only need to be blamed. That is not a valid statement. It is nothing more than an excuse. It is absurd to think that they want to remain where they are. Do not forget, the part they played in nation building. Many numbers of roads, buildings and similar structures are there because of the manpower and work skills of the Blacks. It is silly to think that they are lazy. The Blacks think that they are not given justice. They only want their genuine rights. They are not expecting charity. They want the discrimination is buried for ever. The country belongs to them as much as it is for the Whites. The issues which have put them down should be modified to uplift them. But for the sweat of the blacks, The United States of America would have been nowhere. They have done enough to convert the country into a large nation. They have done much more than the Whites. They must be allowed to reap the harvest now.

Engineering Strategy Essay Example | Topics and Well Written Essays - 3500 words

Engineering Strategy - Essay Example Having won National Bed Federations "Bed Manufacturer of the Year - 2011/2012" award and the prestigious Manufacturing Guild Mark (MGM) accreditation, this entity is engaged in producing customized and handcrafted comfortable beds, using sustainable materials of high quality. It is a British company originated within UK and operating in various territories outside it (Hypnosbeds.com, 2013). This paper is based on facts, figures and data of this company and provides a detailed critical analysis of its corporate objectives and manufacturing strategies. The paper provides the complete process of developing and designing an appropriate manufacturing strategy of the company, considering its overall corporate goals and coordination with other functions supporting its manufacturing. After proposing strategy, it is compared to the existing strategy and thorough evaluated for planned outcomes. Finally, dissertation focuses on the obstacles that the company might face during implementation pha ses, implications of communication and coordination of the entire plan and strategy across the organization and measurement techniques that management can deploy in order to assess the extent of achievement of planned objectives and identify any departures from initially forecasted results. A manufacturing strategy is a collaborative process of production, reformulation and utilization of inputs and factors of production, supporting overall corporate strategy and giving a competitive advantage to organization (Marucheck et al., 1990). This definition depicts the vitality of manufacturing strategy in ensuring success of business and achievement of manufacturing excellence. Manufacturing excellence is dynamic value adding process that enables satisfaction of customers and suppliers through continuous improvements that are compatible with overall corporate objectives (Roth et al., 1992). An optimal manufacturing strategy is capable of creating

Investigation and Report about the sports betting industry related to Essay

Investigation and Report about the sports betting industry related to key issues - Essay Example Moving Overseas 19 7. Conclusion 20 References 21 1. Introduction Sports betting industry in the United Kingdom has gained considerable significance in the economic structure of the country for the past few decades. It is due to the growing participation of the industry in the total earnings of the economy, that the industry is being termed as one of the potential industries of the current and future era. For instance, the total revenue earned from sports betting industry in the year 2007 was valued at ?2.5 billion with more than 10% of the total UK adults participating in the bets regularly (William Hill, 2011). However, the sports betting industry in the UK is currently witnessing a fall in the total revenue earned due to which many betting organisations, such as William Hill, are tending to expand their business in the US and other countries (Davidson, 2011). The discussion of the report will be based on the trends of the UK sports betting industry for the past few years. In this regard the report will focus on describing the expansion and growth trends of the industry considering its performances for the past four years, i.e. 2007 to 2011. The report will further attempt to identify the various factors to influence the potential customers in participating in sports betting. Analysis of these issues is likely to assist in identifying the future prospects of the industry. Furthermore, the report shall intend to analyse the advantages of moving overseas in terms of tax incentives and lower costs. 2. Research Methodology The research method implemented in this paper is based on the qualitative research method. The reason to select qualitative research approach is due to the time consuming and complex nature of quantitative researches. The data in this paper has been gathered from the secondary sources available online. Due consideration has been provided to the aspect of reliability of the data obtained. In this regard, only news, organisational and governmenta l websites have been considered. Although, the findings of the research focuses on the statistical data to reveal facts regarding the Sports Betting Industry of the UK, the discussion of the paper has been based on the descriptive analysis of the findings adhering to the characteristics of qualitative research. 3. The Expansion and Growth of the UK Betting Industry 3.1. Current Structure of the Industry The market value of sports betting industry in the UK is recorded to be almost ?400 million in the financial year of 2010-2011 (UK National Statistics, 2011). It is worth mentioning that the sports betting industry in UK includes itself as a major facet of the gambling industry. It can be well-recognised from the graphical representation of the current data below. [GGY is the abbreviation of Gross Gambling Yield] Source: (Gambling Commission, 2010). Two types of betting operators can be identified in the industry, namely the on-course betting operators and the off-course betting oper ators. The betting industry is regulated by the Gambling Act 2005 (William Hill, 2011). Currently, there are 590 individuals who are provided with the license of on-course betting operators and 681 individuals as off-course betting operators. The industry is subjugated by five top operators, i.e. Ladbrokes, William Hill, Gala Coral Group, Betfred and Tote that contribute over 80% of the total betting shops (Gambling Commission, 2010). The statistical data

A Concise History of Latin America Essay Example | Topics and Well Written Essays - 1000 words

A Concise History of Latin America - Essay Example The term Latin America was first used during the 19th century as a way of reaching a compromise. The Latin America region consisted of all the countries that were colonized by the Spanish administrators and authorities; the only exception of these large parts is Brazil because it was colonized by Portugal. The term came into force when almost all the regions that lie south of North America started using Spanish or Portuguese as their official languages. The settlement of Spanish administrators was preceded by the voyages of Columbus who discovered the new land as part exploration and conquest. His made the Spanish monarch at the time to struggle in an effort to seize its newfound opportunities. By 1500, the Spanish had explored the entire region that spans the Caribbean shore. After the 14th century, the speed of the Spanish conquest, expansion and consolidation was fast considering the vastness of the region. By the year 1516 all, the islands of the Caribbean were under Spanish admi nistration, therefore, acting as the launchpad for further expansion in the region (Rosenthal 78). Fast-forwarding to the 19th century, Latin American democracies, flourished, economies grew, and republics were established. This paper focuses on the political, social and economic transformations that were characterized in Latin America during the 19th century. The paper seeks to highlight the formation of republics that ended the imperial rule of monarchies across the region (Holloway 89).The early years of the 19th century witnessed a period of radical transformations on the Spanish dominated territory of Latin America. Latin America was characterized by monarchies that collapsed as republics started being formed. The regimes that were in power became disregarded or dismembered as colonial Latin America split into numerous parts. This split was followed by revolutions that established new politics and [political territories.

The novel Fahrenheit 451 Essay Example for Free

The novel Fahrenheit 451 Essay Have you ever had a mentor that changed the person you were, and the way you viewed life? The effects of such a mentor can be life-changing . We read about such a mentor in the novel Fahrenheit 451. In the novel, Ray Bradbury writes about Guy Montag and his life- changing journey. Montag begins in the novel as a conformist who doesn’t really think for himself but throughout the novel with the help of mentors he begins to think for himself and doesn’t just conform to society. The title, Finny’s Break, is revealing of not just the physical break that occurs, but also in a deeper sense it is symbolic of the friendship’s emotional and psychological break that transpires. This decision to jounce the limb has many disastrous repercussions which are unremitting upon Gene, his friends and the school itself. The first and probably most significant of the mentors is Clarisse. Clarisse is a free spirit, who claimed to be seventeen, but with her wisdom she spoke as a seventy year old woman. With her sweet, innocent charm, she opened Montag’s eyes to see his life for what it truly was. For instance, when Clarisse says â€Å"Did you look at the stretched-out billboard like I told you.† This illustrates Clarisse influence on Montag to actually analyze his surroundings. She was the first mentor to spark Montag’s curiosity to ask why. Clarisse showed Montag that individuality is important from tasting rain to having a deep conversation with family. Clarisse definitely brought Montag out of his old way and encouraged him to think. When Montag and Faber first met, Montag knew that he would make a huge impact on him one day. Faber taught Montag to take his ideas to a grander scale. For instance when Montag says â€Å"I thought if it turned out that book were worthwhile, we might get a press and print some extra copies†. Faber replies with â€Å"Now, if you suggest that we print extra books and Miller arrange to have them hidden in firemen’s house all over the country†(85). In addition, Faber explained the deeper meaning of books to Montag, â€Å"It’s not books you need, it’s some of the   things that once were in books†(82). Montag needed this wisdom to in order to understand   what he was fighting for. Beatty may not seem like much of a mentor to Montag, however he was, but the way he taught him was in a negative way that it pushed Montag to be bold. For example when Captain Beatty said â€Å"Go ahead now, you second-hand litterateur, pull the trigger.† in which Montag responded â€Å"we never burned right†¦ †(119). This shows how Beatty’s negative influence toward Montag helped him realize that he wasn’t burning the right things in his life. Instead of burning books they should have been burning the televisions and the ignorance that the society had. This push lead to Montag burning Beatty, which is the start of his vendetta. In Fahrenheit 451, Bradbury illustrates how a mentor can have a life changing impact. This I sometimes think drivers dont know what grass is, or flowers, because they never see them slowly. This novel illustrates the importance of mutual friendship and that the choices we make will often times follow us throughout our lives.

Cng Crisis in Pakistan Essay Example for Free

Cng Crisis in Pakistan Essay Date: 18. 05. 2013 CHEMISTRY PAPER – II Max. Marks: 17 9:30 a. m. to 9:50 a. m. (Science Pre-Engineering Pre-Medical Groups) Time: 20 minutes SECTION ‘A’ (MULTIPLE CHOICE QUESTIONS) – (M. C. Qs. ) NOTE: i) This section consists of 17 part questions and all are to be answered. Each question carries one mark. ii) Do not copy down the part questions in your answerbook. Write only the answer in full against the proper number of the question and its part. ii) The code number of your question paper is to be written in bold letters in the beginning of the answerscript. 1. Select the most appropriate answer for each from the given options: i) The atomic number of an element belonging to group VA and 3rd period is: * 7 * 13 * 15 * 23 ii) Elements of group IB are called: * Normal elements * Rare Earth metals * Coinage metals * Alkali metals iii) Hydride ion and Helium atom have the same: * number of protons * number of electrons * number of neutrons * valency iv) The number of neutrons in Protium is: * zero * 1 * 2 * 3 ) The element having the symbol ‘Ga’ belongs to this family: * Carbon * Nitrogen * Boron * Beryllium vi) On burning in excess of Oxygen, Sodium forms its: * superoxide * peroxide * monoxide * dioxide vii) A mixture of Aluminium nitrate and Aluminium powder is called: * Duralumin * Ammonal * Carnallite * Alum viii) Ca2B6O11. 5H2O is the chemical formula of: * Cryolite * Colemanite * Bauxite * Borax ix) The formula of Hypochlorous acid is: * HOCl * HClO2 * HClO3 * HClO4 x) The metal ion having the highest number of unpaired electrons is: * Mn? 2 * Fe? 2 * Co? 2 * Ni? 2 xi) The chemical name of laughing gas is: Nitric oxide * Nitrous oxide * Nitrogen trioxide * Nitrogen pentoxide xii) This has the minimum hydration energy: * Na+ * K + * Rb+ * Cs+ xiii) Cycloalkanes have the general formula: * C Hn n2 2? * C Hn n2 * C Hn n2 2? * C Hn n2 4? xiv) Glycogen is a: * Monosaccharide * Oligosaccharide * Polysaccharide * Disaccharide xv) This gas was used in the First World war: * Phosgene gas * Mustard gas * Coal gas * Ammonia gas xvi) The hybridization in the Carbon atom of Carbonyl group is: * sp * sp2 * sp 3 * d sp 2 3 xvii) All noble gases fulfill the Octet rule except: * Kr * Ne * He * Ar