For and Against Nuclear Power Essay Example | Topics and Well Written Essays - 500 words

For and Against Nuclear Power - Essay Example There has been varying views about nuclear power. Some people are against nuclear while others support nuclear power as a source of energy and electricity. Nuclear power is believed to be an alternative to threats of global warming. In addition, it offers unlimited source of electricity and energy. Actually, green house emissions contribute to rise globally causing an increased temperature rise. Electricity generation is a major contributor of greenhouse gas mainly due to burning of fossil fuels. On the other hand, nuclear plant does not emit carbon dioxide that is one of the major components of green house gas. Therefore nuclear power acts as a complement to other non-polluting source liken wind and solar. Moreover, nuclear power is the most reliable source of energy. There is possibility of having reliable and enough energy from nuclear plant twenty with no disruption. Nuclear power is not subject to wind, sun or tides. The amount of energy needed can be regulated. Additionally, wa ste resulting from nuclear power is minimal and accumulates after many years. Hence, there is no harm to the environment. In addition, nuclear power increases country dependence on its own source of energy. This will help a country avoid unstable supply of oil and gas usually due to conflicts arising in source countries. Hence, Supply disruption will not affect countries that have adopted nuclear power (Ferguson, & Council on Foreign Relations, 2007). However, there are still some disadvantages of nuclear power. Of the most important is the cost of building a nuclear plant. In fact, it is uneconomical compared top other source of energy. Country economy is affected significantly. Moreover, nuclear power site are becoming the target for terrorist attack. Such an attack is likely to affect the country involved significantly. Nuclear plant releases harmful chemicals with long-term consequences to the general population. Chronic diseases

The Typical American Essay Example for Free

The Typical American Essay Donald Trump has done much for the image of the typical American through his show, â€Å"The Apprentice,† and its focus on brand marketing to an individual. Throughout time, especially when it comes to advertising, the focus has been to nail down, specifically, what it is that makes a typical American a typical American. But are those traits just stereotypical of Americans as they used to be? Or do they suggest something much deeper about the American public—that behavior as a consumer can be actually be targeted, without much overall difficulty, using a combination of internal and external marketing by focusing on stereotypical beliefs, psychological profiles, and an understanding of basic human intelligence. To begin with, internal marketing focuses exclusively on the individual â€Å"you† of a company, striving to spotlight on their motivations and beliefs while gaining trust and reputation. For example, Ford Motor Company would use internal marketing to evaluate the needs of their employees and to become a better employer for those needs. This can be seen in media advertising as well, as more and more commercials focus on the audience â€Å"you.† Everyone can relate to the stressed out mom with the Renuzit spray as she cleans up her kid’s soccer mess. While the consumer here is not part of the Renuzit company, they feel, by the method of advertising, that they relate to the message presented. External marketing is more about the business itself and how they manage to position themselves in front of the consumer. This medium of marketing is more difficult to qualify because it is in the presentation itself that makes this mode effective. For example, Ford Motor Company is advertising at a dog show and at a car show. At the dog show, they will surely be overlooked as anything more than annoying sales people because their method of presentation holds no true meaning for them, while the car show would explode with excited consumers because they are positioned in front of their target audience. So, to be honest, the factor that has the greatest influence on an average consumer (like me) is both internal and external marketing. It would be hard to feel the deep Renuzit â€Å"homey† vibe when watching a stressful horror flick on the Sci Fi channel, but it would be a much more well received bit of advertising if the Learning Channel was on and Martha Stewart was cooking something yummy in the kitchen. Even in something so small and simple as random household commercial, both internal and external marketing are essential to see decent results. Moreover, the internet has taken this idea to a whole new level in advertising. It used to be that a basic site could attract visitors simply because it existed out there in the vast world wide web. But things have changed. Now, for a website to have any luck, whatsoever, they have to not only have targeted content, but also targeted keywords. Whole businesses have sprung up claiming to be able to properly optimize a website for the search engines—their philosophy: target a consumer based on stereotypical beliefs, psychological profiles, and an understanding of basic human intelligence in how people go about searching for the information they are hoping to find (Word Partners Ink). This process is just as complicated as it is for traditional advertisers because the potential visitors have to be exclusively targeted to get any results. This means that if a website is selling cat food, they have to use keyword rich content illustrating the most common search terms for cat food. Maybe name brands, or maybe even breed. The fact is that even as technology grows and looking at Americans as â€Å"typical† by using stereotypical methods sounds politically incorrect, it is still the only method for effective sales, even in the online media. According to the article by Anne Cronin (written more than a decade ago) the â€Å"typical American† exhibits certain identifiable traits. Since some of the traits are so outlandishly true, it’s best to go over each set and compare to the â€Å"typical American† now. Cronin begins with a â€Å"white woman who is 32.7 years old, [who is] married and a mother, owns a home in the suburbs with three bedrooms, two telephones, no answering machine, with two TV sets, cable, and a VCR.† This woman is the woman of â€Å"Stepford Wives.† Her home is her castle and she is still young enough to feel beautiful while she keeps things clean. This woman could still exist today, but with a few modifications. It would be hard to find a household without two TV’s (most probably have four, with two computers), but the telephones would be cell phones, as even kids as young as nine are getting them now that companies like Disney and Verizon have hit on that need, and the woman would probably be divorced with two kids while still living in the suburbs off a nice alimony check. Cronin continues with the woman’s lifestyle: â€Å"she works for a private company as a clerical worker, she (and probably her husband) does not own a gun, does not smoke, does not know anyone with AIDS, spent two hours driving yesterday (probably errands, maybe work), and she read a newspaper today.† The hilarious part is that this woman probably does not exist today. If she doesn’t smoke, she probably knows someone who either has AIDS or has died from AIDS, and if she isn’t a clerical worker, she probably didn’t read the newspaper today. Cronin’s article attempts to pinpoint the â€Å"typical American† woman from the early nineties. Things have definitely changed, but her reasoning is sound. And, her theories could still be applied to identify the traits of the typical American today by focusing on beliefs, psychological profiles, and an understanding on basic human understanding. The world has changed drastically in the last decade. War, tragedy, terrorism, and disease are vastly more prominent than they were just ten years ago. With the hit on 9/11, not only was security throughout the nation revamped, but so was the American consciousness; meaning that men and women had to take a broader understanding of their world if they wanted to survive it. And, perhaps that understanding is a bit more cynical than it used to be. Suburbia has essentially been replaced with powerful business women and internet entrepreneurs. Analyzing and pinpointing the typical American has become something of a carnival game on the internet on OK Cupid’s website. Here, a visitor can take the â€Å"Are you a Typical American test† to find out how they rank as a typical American. The questions are quite illuminating, as are the results. There are 25 questions in all (and a screen name must be chosen at the end to view all results), much reminiscent of the questions found on the â€Å"Are you Smarter than a Fifth Grader† TV show hosted by Jeff Foxworthy. But this doesn’t mean that they are easy. In fact, many of the questions have more to do with lifestyle than outside knowledge (though many United States history questions are asked), which makes for interesting criteria for the â€Å"typical American.† After taking the test, despite being somewhat mortified by the results, it became clear just how easy it is to call a typical American a â€Å"typical American.† Even shows like â€Å"Millionaire† and â€Å"Identity† (to the far extreme) hit on this ideal: that the typical American exhibits particular traits, mainly targeted by how much they weigh, how much fast food they eat, how much they watch television, and how much they know about their country. Sadly, that’s all it takes. A marketing genius would be hard pressed to find any other determining factors (they might throw in homey comfort and hobbies, but that’s about it). Overall, pinpointing the traits of the typical American has become something of a pastime for â€Å"typical Americans.† With the rise of the internet and TV game shows, this ideal has hit a new high. But, so has the effects on the marketing and advertising world. As the world changes, and the typical American changes with it, so must advertising and how those traits are analyzed and determined. However, while these things change, even drastically, the methods for identifying the traits of the typical American have not. Still, no matter the mode, the method must focus on beliefs, psychological profiling, and a basic understanding on how the average American thinks. Works Cited. Cronin, Anne. â€Å"Typical American.† New York Times. 1992, pg ES5. OK Cupid. â€Å"Are you the Typical American Test.† 2007 Human Rainbow. http://www.okcupid.com/tests/take Word Partners Ink. â€Å"Search Engine Optimization.† 2007 Word Partners Ink. http://wordpartnersink.tripod.com/searchengineoptimization

Different Methods of Chromatography Analysis

Different Methods of Chromatography Analysis General Introduction Health is of prime importance to a human beings and wants to get cured in the least possible time whenever they falls ill. This desire and necessity has resulted in the use of a large number of synthetic organic compounds as medicines despite the fact that usually side effects are associated with the use of these drugs. In recent times, practice of giving a number of drugs together has very much increased. Due to drug interaction, the levels of the active drugs together has very much increased. Due to drugs interaction, the levels of the active drug may be too high for a longer time to cause side effects. Further, the reduction/ oxidation products of these medicines, which are produced during the metabolism may also be responsible for their side effects. It is therefore necessary to develop sensitive trace analytical methods for the analysis of the drugs by using UV Spectrophotometer, most sophisticated and advanced chromatographic techniques like UPLC, GC, HPLC etc. Use of pharmaceutical preparations to make their determination, a matter of for most importance. Due to the great variability of the materials, which are to be analyzed; skillful sampling, preliminary clean-up procedure and selection of a appropriate method in the assay is necessary. With the introduction of new and more potent drugs every year, the pharmaceutical analyst is called upon to devise new analytical methods like chromatographic techniques; with ever increasing sensitivity, specificity and simplicity for new drugs . HISTORY OF CHROMATOGRAPHY1 The study of chromatography happening in eighteenth century when with a immense significance the nature of inorganic compounds was considered on filter paper by Runge. In 1898 Day in USA forced crude petroleum throughout a column of limestone and fuller’s earth. The chromatographic theory was discovered first by a Russian botanist , MichaelTswett (1906) who make use of a glass column of calcium carbonate for separation of chlorophyll pigments from plant by using petroleum ether. The major development occurred around 1930 when Lederer and co-workers in 1931 separated xanthine and lutein on a column of calcium carbonate powder. In 1935 ,Adams and Holmes observed some synthetic ion exchange resins capable of exchanging ions  and thus ion exchange chromatography came in to existence. In 1944, Martin, Consden ,Gorden replaced silica gel columns by strips of filter paper and developed Paper chromatography. Thin layer chromatography though discovered first by Lzmailer and Shraiber , was further developed By Stahl and co-workers using silica gel on glass plates. Amongest the newest and most effective chromatographic technique for analyzing complex mixtures is Gas chromatography. It was introduced by Martin and James in 1952. INTRODUCTION OF CHROMATOGRAPHY1 A variety of methods are available for the separation of components from the mixture. They are mainly divided in to two types. Chemical methods Physical methods. The physical methods include fractional distillation, extraction, counter-current distribution; crystallization etc.These methods are effective in separation, purication and identification of many compounds .how ever difficulty arises in case of compounds where individual components have similar physical and chemical properties i.e mixture of liquids having very close boiling points etc. Chromatographic methods corresponds to the most handy and potent technique for these problems. These chromatographic methods are used for the partition of components of a composite mixture. Because of the quickness and efficiency of this methods, it can be used in all fields particulalarly in chemistry, biology, medicine, dyes, forensic departments and clinical studies. The term Chromatography derived from Greek words Kromatos means colour and Graphos –means written. Tswett defined chromatography as the technique in which the components of a combination are separated on an adsorbent column in a flowing system. As per IUPAC Chromatography is defined as a method used mainly for the division of the components of a sample ,in which the components are disseminated between two phases, one of which is stationary whereas the other moves. The stationary phase might be a solid or a liquid support on a solid or a gel, and might be packed in a column ,spread as a layer or disseminated as a film. The mobile phase possibly will be gaseous or liquid. First and foremost for the partition of the components of a sample , in which the components are disseminated . TYPES OF CHROMATOGRAPHY: Chromatographic methods can be classified on the basis of stationary and mobile phases used, depending on the stationary and the mobile phase used, separation occurs because of a combination of two or more factors such as extent of adsorption, rate of migration and capillary action etc†¦ Different types of chromatographic techniques as follows a. Adsorption chromatography b. Partition chromatography c. Paper chromatography d. Thin layer chromatography e. Gas-liquid chromatography f. Gas-solid chromatography g. Ion exchange chromatography A Adsorption Chromatography: The principle underlying the separation of the compounds is adsorption at the solid –liquid interface, for successful separation , the compounds of a mixture must show different degrees of affinity for the solid support and the interaction between adsorbent and component must be reversible, as the adsorbent is washed with fresh solvent the various components will therefore move down the column until, ultimately, they are arranged in order of their affinity for the adsorbent ,those with least affinity move Paper chromatography: Paper partition chromatography was developed by consden et al, In this paper partition chromatography paper is used as the support or adsorbent but partition probably plays a greater part than adsorption in the separation of components of the mixtures In this chromatography substances are distributed between two liquids ie one is the stationary liquid (generally water )which is detained in the fibers of the paper and is called as stationary phase, the other is the touching liquid or rising solvent and is called moving phase, The components of the mixture to be separated at different rates and appear as spots at different points on the paper The moment of components on the paper depends on the amount and nature of the stationary phase compared with the amount of mobile phase in the same part of the paper and also on the partition coefficient The rate of movement of mobile phase at the solvent front tends to be faster than at the position of the component on the paper ,it is better to defined as Rf RF= DISTANCE traveled by centre of component /Distance travelled by solvent front Types of paper chromatography 1 Descending chromatography Is defined as while the development of the paper is made by permiting the solvent to travel down the paper Advantage: 1. The development can be continued indefinitely even though the solvents run off at the other end of the paper 2. Ascending chromatography once the improvement of the paper is done by permitted the solvent to move up the paper it is recognized as ascending technique 3. Ascending – Descending chromatography In this procedure the upper fraction of the ascending chromatography can be folded over a glass rod permit the ascending expansion to change over into the descending after crossing the glass rod 4. Radial Paper chromatography This is also known as circular paper chromatography, this constructs utilize of radial development 5. Two dimensional chromatography In this a square or rectangular paper is utilized the sample is applied to one of the spot of the paper. The second development is performed at right angle to the direction of the first run This type of chromatography can be conceded out with identical solvent systems in the both the directions or by two solvent systems Importance of paper chromatography It is used for analyzing the polar compounds like amino acids, sugars and natural products, It also has been applied for the separation of many organic and biochemical products Thin layer chromatography: Thin layer chromatography is similar to paper chromatography except that a thin (025 mm) layer of some inert material such as AI2O3, MgO or Si o2 is used as the substrate instead of paper The process of thin layer chromatography was first established by izmailor and shraiber in 1938 Thin layer chromatography offers a faster and more efficient separation than paper chromatography and majority of paper chromatographic separations have now been superseded by thin layer chromatography procedures Thin layer chromatography has many advantages when compared to the other techniques like paper and column chromatography They are It requires very little time for separation Spraying with corrosive agents for credentials is also tolerable which is not achievable in paper chromatography as cellulose gets destroyed The method is used for partition , adsorption ,ion exchange chromatography as there is huge range of adsorbents obtainable This technique can be apply to preparative separation with the aid of thicker layer of adsorbents Thin layer chromatography has been included under both adsorption and partition chromatography ,in this the separation is carried on a glass or plastic plate which is coated with a thin uniform layer of finely divided inert adsorbent such as silica gel or alumina The plates are activated, the solution of the sample in a volatile solvent is applied by using a capillary tube or a micropipette to a spot keeping 1-2 cm from the bottom of TLC Plate ,the position of the sample spot is indicated by making a origin line on the plate with the lead pencil When the blemish has dried, the plate is positioned vertically in a suitable tank with it’s lower edge immersed in selected mobile phase The solvent rises by capillary action, resolving the sample mixture into separate spots at the end of the run the solvent is tolerable to vanish from the plate and the separated spots are situated and recognized by various physical and chemical methods Preparation of chromate plates With the help of pouring, dipping, spraying and spreading methods the chromatoplates are prepared, with help of qualitative and quantitative methods the TLC plate evaluated Ion exchange chromatography Separation of ionic substances may be carried out in glass columns similar to those described for adsorption and partition chromatography the chromatography medium – stationary phase is an ion exchange resin which is a polymer containing fixed charged groups and replaceable counter ions of the opposite charge, when a sample containing organic or inorganic ions is passed down the column the ions of the same charge as the counter ions displace the counter ions into the mobile phase and are retained on the column cationic and anionic exchange resins have positively and negatively charged counter ions respectively ,and retard the migration of the sample cations and anions respectively , Ion exchange chromatography: Separation of Ionic substances may be carried out in glass columns similar to those describes. Ion exchange resins: Modern resins are based on cross linked polystyrene prepared in bead form by the copolymerization of styrene divinyl benzene (DVB) Most commonly useful resins are prepared with approximately 8% DVB. Strong action exchange resins are prepared by sulphonating the free benzene rings. Strong anion exchange resins includes quaternary ammonium residues are prepared by chloromethylation of the free benzene rings followed by treatment with a tertiary amine salt ex: Trimethylamine amino hydrochloride. The strength and exchange capacities of ion exchange resins depend on the acidic or basic strength of the fine charged group. Thus the strongly acidic suphonic acid and strongly basic quaternary ammoinium groups give strong ion exchange resins with a high exchange capacity. Weaker exchange resins containing the weakly acidic carboxylic acid (COOH) or weakly basic derivatives of ammonia (ex: NHR2+Cl) generally have a lower exchange capacity. Applications: Used for the separation of similar ions Used for softening the hard water Purification of organic compounds Anion exchange chromatography include the assay of total halogenic salts using a resin in the OH form. Anion exchange is also used to separate heamine, and neomycin C from neomycin B t o test for neomycin C in Framycetin sulphate and neomycin sulphate. Gas Chromatography: The division of the components of a combination in the gaseous state could be achieved by partition column chromatography using a gaseous mobile phase was first made by martin and synge in 1941. In gas liquid chromatography: The immobile phase is a thin layer of a non-volatile liquid bound to a solid support and the mobile phase is a gas . A partition process occurs In gas-solid chromatography: Utilizes a solid adsorbent as the stationary phase and an adsorption process takes place Technique of gas chromatography: In this technique the sample is introduces in to the moving carrier gas stream and is carried by it through the column. The column contains either the active solid or a liquid of low vapour pressure held upon an inert solid. The active solid or non volatile liquid act as stationary phase whereas the carrier gas acts as mobile phase. The components of mixture sample distribute between two phases. The solubility or adsorption possessions might vary from component to component and therefore the components are carried along the column at different varies and finally emerge at the outlet of the column in distinct zones separates by the carrier gas. On rising the vapours of the constituent are detected by suitable detector accompanied by an automatic recording. Gas chromatographic appearances consists of Carrier Gas: Ex: Hydrogen, Helium Flow regulators and flow meters Ex: Rota-meter, soap bubble meter Injection devices: Columns Depending on its use:- Analytical Column Preparative Column Depending on its nature Packed column (Placed column are described as analytical column) Open tubular column Support coated open tubular column Temperature control devices Detectors ex: Katharometer Flame ionization factor Argon ionization factor Electron capture factor Recording and integrators Applications of GC: For qualitative analysis Quantitative analysis It is used for finishing of impurities present in the samples It is used for the separation and identification of lipids, carbohydrates, proteins, flavours, preservatives, colorants in food as well as vitamins steroids It is used for converting the non-volatile compounds in to volatile compounds by derivatization method. It is used for the determination of solvent residues or solvent if crystallization HPLC: The course of action of high performance liquid chromatography was developed in the late 1960s. The attitude of high performance liquid chromatography is so called because of its improved performance when compared to classified column chromatography. It is also described as high pressure liquid chromatography. Advantages of HPLC: There is ease of sample introduction and sample preparation There is speed of analysis Te analysis by HPLC is specific accurate and precise. It is used for the analysis of many polar, ionic substances, metabolic products and thermo-labile as well as non-volatile substances. Principles of HPLC: The technique is based on the same modes of separation as classified column chromatography i.e. partition, ion-exchange, adsorption and gel permeation, but it vary from column chromatography in that the mobile phase is pumped through the packed column under high pressure. Apparatus: the mode of operation of this system is isocratic i.e. one partition solvent or mixture is pumped throughout the analysis. For some determinations the solvent composition may be altered gradually to give gradient elution. Pumps: pumps are mandatory to distribute a stable flow of mobile phase at pressures varying from 1 to 550 bar. They are two types of pumps: Mechanical pumps: if the reciprocating piston type give a pulsating supply of mobile phase Dual piston reciprocating pump produce the two pistons are carefully phased so that simultaneously is filling the other is pumping. Injection systems: Injection ports are of two fundamental types Those in which the sample is injected directly in to the column Those in which the sample is deposed prior to the column bay and then swept by a valving action in to the column by mobile phase.

Mythological References in Hamlet Essay -- Essays on Shakespeare Hamlet

Mythological References in Hamlet      Ã‚  Ã‚   What's in a name? Hamlet's good friend and confidant Horatio is doomed by the etymology of his nomenclature to give good speech. Shakespeare has gifted Horatio with an elegant lucidty that, when inspected closely, enables the reader to better comprehend the nature of the play; one of his first addresses is key in setting the tone of what James Joyce called "'the grave and constant' in human suffering" (Campbell 8). This is also a principal theme of classical mythology, and to fully understand Hamlet as a tragic hero, a comprehension of the mythological references at the beginning of the play must be foremost in the reader's mind. These metaphoric intimations of tragedy; leaked in Hamlet's and Horatio's early soliloquies deliver the fundamental clues to unlocking Hamlet's enigmatic madness and foreshadow its violent emotional, physical and supernatural battles.    The early Greeks believed that the universe created the gods, not .he other way around(Hamilton 24). They created their myths to explain the order of things; how the sun sets, why the moon rises, the tides coming in and out, etc. When these patterns were interrupted, people assumed it was the wrath or folly of the gods and went on making up more stories. Shakespeare has given his characters a heritage influenced by the Teutonic and Nordic races. Both cultures developed a collateral paganish belief shared by the early Greeks, and this parallel helps offer an explanation towards the choice of metaphor in the text. This is most important in the following excerpt from Horatio's second soliloquy. After seeing the ghost of Hamlet's father, he remarks to Bernardo:    Disasters in the sun; and the moist star, Upon w... ...is heroic obligation. Claudius questions Hamlet's mood after a month of mourning for his father:    CLAUDIUS: How is it that the clouds still hang on you? HAMLET: Not so, my lord, I am too much i' the sun.(I.ii.65-66)    The reader is reminded of Horatio's portentous thoughts of misfortune and simultaneously called to recognize Hamlet as the center of future woes, around whom all the disasters at Elsinore revolve like satellites of the Fates: is he too much like his father or not? If Hamlet truly embodies the Promethean essence, then he does know what is to happen: Prometheus means "foresight." What is in a name?    Works Cited Campbell, Joseph. The Power of Myth. New York: Doubleday, 1988. Dukore, Bernard F. "Shaw on Hamlet." Educational Theatre Journal 23 (1971): 152-59 Hamilton, Edith. Mythology. New York: Mentor, 1969.   

Health & Social Care Essay

An emergency is an unexpected situation that poses immediate risk to health, property or environment. Emergencies require immediate and direct actions in order to prevent or reduce the possible after effects of this emergency. The Civil Contingencies Act 2004 defines emergency as ‘an even or situation which threatens serious damage to human welfare, the environment or security in a part of the United Kingdom’. Emergencies focus on three types of threat. Those are threats to the environment, people’s welfare and security. An earthquake is an emergency because it is unexpected and cause severe damage to environment and properties or lands. It can also severely harm human beings who happen to be in the designated area. In order to be prepared for unexpected situations like this there are some procedures people can follow to ensure safety around them. These are before the earthquake happens †¢ Make sure to have a working fire extinguisher, communication device and torchlight. †¢ Learn first aid Learn how to turn off the gas, water and electricity †¢ Make a plan and an escape route and an assembly point to meet your family after the earthquake. †¢ Don’t leave heavy objects on shelves. †¢ Learn the earthquake plan at school or workplace. During an earthquake procedures have to be taken to ensure maximum safety. †¢ Stay calm. If indoors then stay in and if outdoors stay out. †¢ If you’re indoors, stand against a wall near the centre of the building, stand in a doorway, or crawl under heavy furniture (a desk or table). Stay away from windows and outside doors. If outdoors, stay away from power lines and buildings as they may fall on you †¢ Don’t use matches, candles or anything that could start a fire. †¢ Don’t use elevators. After an earthquake: †¢ Check yourself and others for injuries. Provide first aid if needed. †¢ Check appliances, water, gas and electric lines for faults or damages. If damages then shut off the valves. †¢ If indoors and it smells of flammable gas then open all windows, eave immediately and report to authority. †¢ Follow earthquake plan and listen to the instructions of the person in charge [authority figure] †¢ Expect aftershocks. Whilst evacuating the building members should remain cal and contain their dignity and self respect. Everyone should treat each other as an equal and direct them all towards safety. For example, in a nursery setting some children may have disabilities therefore might find it more difficult to follow the procedures instructed by teacher. They should still be seen as an equal and help must be given when needed however, they should not feel as though they are being treated differently from the others. The advantage of having an earthquake plan is that it prepares the individuals with an escape route and gives them a head start on how to deal with it. Having an earthquake plan means the individuals will know what to do when the situation arises and that will save time and less panics. However, the disadvantage of having an earthquake plan is that it is time consuming. It takes time to make one and one must have the knowledge of the setting in which the earthquake plan will take place. In addition, there may be some who are not informed of this plan therefore will be at loss when the earthquake arises. It is not guaranteed that everyone will follow the plan which contradicts the reason of the plan itself which is the safety of all people at that certain time and place. Plans are bases on predictions and estimations of the future which means there may be turn of events. For example, the plan may direct people towards the safest and quickest exit but what if that certain exit is damaged and blocked due to the earthquake?

GAAP and IFRS

GAAP and IFRS The Securities and Exchange Commission (SEC) administers and enforces various laws that affect the securities of the investors. [1] It ensures that the investors in the security markers are protected from exploitation and misuse of their funds by the brokers, investment mangers and other clearing agencies. It therefore assists in controlling the marketing policies. It has been provided with enough resources necessary for reviewing both financial disclosures of various companies and the non-financial disclosures.Advertising We will write a custom essay sample on GAAP and IFRS Financial Statements specifically for you for only $16.05 $11/page Learn More It can certify the financial statements of public companies; enforce rules for periodic reporting and other non Generally Accepted Accounting Principles (GAAPs). All these rules affect the way public companies disclose their statements including the Sarbanes-Oxley rules. The rules can extend to the off-balance sheet disclosures and other auditing rules. For example, the SEC enforces that the auditors should be independent to avoid any violations in the disclosure of financial statements to the investors in the public companies. The SEC has powers to enforce the Securities Act according to the US regulations. The SEC has published its standards so that all companies can see them and comply with them. Every company is required to check the publications from time to time so that it is informed on any changes. The New York Stock Exchange (NYSE) makes decisions on how the companies in the US should make use of the international standards of accounting. It enforces various laws that are codified for corporate governance. It sets certain rules that must be followed by the all companies listed in the NYSE. [2] To avoid accounting scandals, the NYSE has set very tough rules on the standards requirements for listing of mergers. [3] It also raises the disclosure standards of companies at the NYSE i n order to avoid any failure of ethics and diligence which may occur in some companies. Through its Corporate and Accountability Committee, it can review it listing standards and any other reforms that have been proposed to ensure that there is Accountability and transparency of all listed companies. To avoid any instance of unethical behaviors, the NYSE has set some standards that allow all shareholders who have invested in the NYSE listed companies to monitor the directors of their companies as well as the performance of these companies. NYSE requires that anyone who is the chair of listed companies’ audit committee should have an experience in financial management. The listed companies are required to publish their codes of business to ensure that the shareholders can monitor the governance of such companies. Every CEO is required to certify that the management of the company has not violated any laws and standards set by the NYSE, failure to which, the company can be deli sted. NYSE publishes these standards for all companies to observe.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Internal Revenues Service (IRS) has set rules on the payment of taxes. It requires that there should be consistency in the accounting method used by the tax payer. [4] For example, if one decides to use the accrual basis, then it should be used throughout the period to ensure proper disclosures and reduce instances of tax evasion. Tax evasion is a criminal offence and therefore one can be sued in a court of law. It has a criminal enforcement on all financial crimes on the tax system by suing the Criminal Investigation Department to detect all those businesses or individuals who violate the tax rules. It has set in place, all standards that govern the exempt organizations, profit and non- profit organizations, government entities, individuals and businesses especially on th e taxation matters. IRS has published the rules and guidelines for the tax payer who is supposed to know the requirements and any changes in the tax system. [5] The International Financial Reporting Standards (IFRS) results in reporting of higher earnings than those of the Generally Accepted Accounting Principles (GAAPs). This means that there shall be higher taxes paid under the IFRS than the GAAPs for any company from any industry. This is because the gains and losses are normally reported in the equity section in the IFRS while the GAAPs require them to be reported in the income statement. [6] These losses can reduce the earnings and therefore lead to less tax paid. Lying, misrepresentation and misstating is likely to occur under the IFRS because it allows companies to use different formats that are specific to their appropriate use. [7] Therefore, a company may try to reduce its reported earnings by lying or presenting in a different format. The main differences relate to the mi nority interests, business combinations and other financial instrument related activities. The IFRS allows companies to use different formats for their income statements while the GAAP does not allow companies to use different formats. In the impairment of intangible assets as well as in the recognition of liabilities, there are significant differences between the two methods. The reporting of financial statements under the GAAPs is more detailed as it includes many items and information while the IFRS is very brief in terms of reporting. [8] The US generally follows the GAAPs in the preparation of the financial statements. Bibliography Accounting WEB, New IRS tax preparer regulations: What they mean for you. Accessed from accountingweb.com/topic/tax/new-irs-tax-preparer-regulations-what-they-mean-youAdvertising We will write a custom essay sample on GAAP and IFRS Financial Statements specifically for you for only $16.05 $11/page Learn More International F inancial Standards, Access the unaccompanied standards and their technical summaries. Last modified March 10, 2012. Accessed from ifrs.org/IFRSs/IFRS.htm. Internal Revenue Service, Tax Information for Retirement Plans Community. Last modified April 16, 2012. Accessed from irs.gov/retirement/index.html. Internal Revenue Service, Tax Information for Government Entities. Accessed from irs.gov/govt/index.html. New York Times, Securities and Exchange Commission. Last modified March 16, 2012. Accessed from http://topics.nytimes.com/top/reference/timestopics/organizations/s/securities_and_exchange_commission/index.html Reuters, Bloomberg: NYSE deal means U.S. accounting for all. Last modified Feb 11, 2011. Accessed from reuters.com/article/2011/02/11/us-exchanges-bloomberg-idUSTRE71A5O020110211 Superpages.com, FRS and GAAP Accounting Compared. Accessed from superpages.com/supertips/ifrs-gaap.html. Thomson Reuter News Insight, NYSE seeks to toughen rules for reverse mergers. Last modified April 10, 2011. Accessed from http://newsandinsight.thomsonreuters.com/Legal/News/2011/08_-_August/NYSE_seeks_to_toughen_rules_for_reverse_mergers/.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More

Essay on PRACTICE OF MARKETING

Essay on PRACTICE OF MARKETING Essay on PRACTICE OF MARKETING Essay on PRACTICE OF MARKETINGBasing on Hooley, Saunders, and Piercy (1998) and Kotler and Armstrong (2013), positioning is the process of searching a market position for a company, product or service that will distinguish it from the position of competitors. Positioning is based on the analysis of a specific target group of consumers for which the benefits and uniqueness are created (Riezebos and van der Grinten, 2012; Myers, 1996). Without a clear idea of what positioning is focused on, it becomes almost impossible to reconcile the solutions of the marketing mix. Generally, the identification of competitive positioning often dictates the most effective combinations of other marketing tools.In its essence, the positioning of a product or service to a consumer is a method of determining a product (service) through the features that seem to be the most important ones for this consumer (Riezebos and van der Grinten, 2012; Czerniawski and Maloney, 2011). As a rule, the work on developin g and maintaining market positioning is built in the following way (basing on McDonald, 2012; Hooley, Saunders, and Piercy, 1998; Myers, 1996; Kotler and Armstrong, 2013):Stage 1 Market segmentation aimed at the selection of market segments and niches the product or service will occupy.Stage 2 The study of the needs of consumers in the selected market segments, including the study of existing market offers and identification of potential competitive advantages.Stage 3 – The development of positioning strategy based on the selected competitive advantages.Stage 4 – The support of positioning strategy through naming, shaping, advertising, and packaging of company’s products.One of the most elegant examples of the positioning strategy success is case of Venus brand, presented by Gillette, the market leader of the razor industry. Thus, on Stage 1, Gillette Company, now being the subdivision of ProcterGamble Corporation (PG Official Website, 2014), infallibly correc tly chooses to enter a previously unoccupied market niche of female safe razors. Above all, trading with shaving accessories is one of the most profitable businesses on FMCG market since 85% of people prefer traditional wet shave using a razor systems or disposable razor blades (N.D., 2005). The sales of razors and blade refills are stable throughout the year, and even financial crisis marginally reduces their volume (McKibben, 1997; N.D., 2005; Pisarcik, 2014). Second of all, Gillette took an extremely timely decision and caught a perfect moment for releasing the first-ever women’s razor product in the 1970’s, when female clothing was becoming increasingly revealing and women began to use common safety razors (Adams, 1978; Gillette Venus Official Website, 2014). Thus, the establishment of a new sub-brand Gillette Venus was a classic example of a market extension strategy when a stable company that achieved high rates in its key position on the market (in our case, exp ensive, high-quality disposable razors for men) decides to reach new audiences offering them same benefits, thus exploiting the factor of audience’s previous awareness about the major brand (Hem, De Chernatony, and Iversen, 2003).Having accurately limited their target audience to women under 45 (Pisarcik, 2014; McKibben, 1997), the company found that their basic needs included the requirement to possess a razor which would clearly be different from brutal male blades by design and form, as well as could be used multiple times. Today, the main competitive advantages of Gillette Venus razors are their design imitating the anatomical contours of female body and high-quality technologies in the production of steel and special blade coating that make razors sharper and more durable (Gillette Venus Official Website, 2014). As a result, being in fierce competition with cheaper brands, BIC, Wilkinson, Astor, Dorco, Lord, Gillette Venus is still standing strongly on offering premium c lass products as premium price. At the same time, the company turns to be flexible enough to answer newly occurring challenges in the contemporary crisis market conditions. Thus, after the appearance of disposal razors manufactured by BIC claiming up to 25% of market (BIC Official Website, 2014), Gillette quickly launches its own models of disposable tools like Simply Venus (Gillette Venus Official Website, 2014). Indeed, existing market share is never enough; strategic position is the only factor that matters, as Jackson (2007) fairly notes.And still, the positioning strategy of Gillette Venus brand is mainly based on the uniqueness of the product. Perfectly fitting female body shapes due to a pivoting head, accounting female skin sensitivity, and designed in pastel colors, Venus razors shout out load that they are made for women exclusively (Gillette Venus Official Website, 2014). Moreover, they immediately endue their users with such qualities as active life position, genuine fem ininity, divine beauty and elegance, showing that women preferring Gillette are women who love themselves and believe they deserve best products. This positioning is supported by the smooth shapes of razor machines, pinkish tones in packaging and clients addressing, the image of graceful women in brand’s commercials, and the very name of a brand hinting that its consumers are God-like creatures. As a result, Gillette is the undisputed leader in the segment of shaving systems, and in some countries, owns up to 87% of the market (N.D., 2005; Pisarcik, 2014).However, the high level of competition in the razor industry, the continuous development of new brands and types of products, as well as the persisting economic crisis in most markets should eventually push Gillette to certain strategic transformations (Finch and Geiger, 2010; Trout and Rivkin, 2009). In particular, the increasing role of price reasonability factor, especially in the developing markets Gillette in actively e ntering now, should help the company realize the need of introducing a line of cheaper products targeted at the younger generation of ladies aged 14-21. Vibrant and colorful design as well as bold advertising messages aimed at involving the audience into social media dialogue, like Dollar Shave Club did (Glazer, 2012), could work effectively for supporting brand’s popularity among new consumers (Gilbreath, 2009; ). To retain existing loyal clients, the company needs to put an end to deriving interchangeable cartridges of older modifications soon after issuing new products: basing on Anandan, Satish, and Sri (2006), as well as Czerniawski and Maloney (2011) studies, while this practice seems to produce additional profits for the company, it turns to be rather costly for consumers, which leads to the decrease in the credit of trust.In general, the consumers of the future will be more educated and will have a wider choice due to increased competition. Therefore, companies will n o longer be able to impact target audiences by means of positioning based on image and previous achievements. In turn, consumers are expected to demand increasingly higher levels of service and quality at a constant price reduction. At the same time, drastic changes in production technologies and total quality management make companies concentrate rather on the physical aspects of their market proposal, which, as Giannias (1999) rightfully marks, obviously complicates market differentiation. In this regard, we must agree with Graver (2004) and Trout and Rivkin (2009) that product differentiation, and hence positioning, will supposedly depend largely on value-added services that can be included into the supply.