Promoting Internally in Expatriate Management

Many companies deal with expatriate executives/personnel in a variety of ways. In determining an expatriate there is no right or wrong way. The difference is determined by how the company is trying to meet their goals. The selection process for an expatriate varies significantly from one company to another. When a company has entered the international/global market, it is vital for that company to decide upon which method to use for determining their expatriate executive/personnel. The two methods available are outsourcing and promoting internally. This paper will focus upon promoting internally. Cook (1999, p. 177) said, â€Å"Large established companies that have multiple global operations; Companies that are just starting their international operations that may not have experienced staff to effectively handle international HR situations; and Companies whose business needs fluctuate as overseas projects are initiated and completed. † If your company has decided to outsource then there are many sites on the web that are specifically geared towards outsourcing. Some of these locations are: http://www. iorworld. com http://www. ems. com http://www. expat. ca http://escapeartist. com Many companies and organizations will decide to internally promote and produce an expatriate executive rather than outsourcing the process. When a company or corporation does decide to promote internally many factors must be considered. The company will have to decide where to build the new facility, what products to produce, what resources to use, where to get the resources, what governmental policies must the facility adhere too, the size of the facility, and so on. The HR department will be responsible for developing the policies and procedures necessary for operating/running the plant. One of the first steps the HR department will be to develop the specific knowledge, skills, and attributes (KSA) and training necessary for success as an expatriate executive. However, Training will not be discussed but the process was mentioned because it is a vital ingredient to the success of the expatriate executive. Before selecting the individual, the company needs to take into consideration the family of the individual. The company will have to prepare not only the employee or executive but also their family. Once an individual has been selected, the expatriate will need to be rewarded some way. This will be discussed later. When deciding on the executive/employee to promote to an expatriate position, several KSA are desired. According to Desatnick and Bennet (1977, p. 41-148) the areas that need to be considered for an expatriate executive in order of importance are adaptability/flexibility, high tolerance for frustration and patience, empathy/understanding, high intellectual capacity, ability to learn language, problem-solving ability, opportunity mindedness, results orientated, decision making ability, communication skills, integrity, priorities skills, and professionalism. An HR department will have to decide upon which areas are more important and applicable to their organizations in order to promote the right individual. The individual will have to be flexible and patient due to the cultural difference between the countries. What is standard in one nation might not be in the other. What could be considered a standard or norm here may be considered as rudeness or affectionate in another. A thorough understanding of the new culture is vital to the success of the expatriate in that country. When an individual begins to understand the culture, hen they must be able to make decisions and solve problems within a timely matter. The person will need to have a high level of intelligence, perception, and imagination in order to succeed. The expatriate will have to be able to communicate efficiently with all forms of communications bases (writing, speaking, training, motivating, etc) and know when and what to prioritize. The expatriate should be aware that they are an extended image of the company/organization and should be professional and have integrity beyond reproach. In determining who will be an expatriate, the company will need to look at the family of the expatriate. â€Å"We not only have to deal with the employee†s ability to adapt to another culture, but most now add another variable: the spouse and family. It has been documented by countless researchers that spouses are a critically important aspect of a successful expatriate experience. † (Schell & Solomon, 1997, p. 153) The family of the expatriate plays a vital role in how successful the expatriate will be. Once an expatriate has been determined, then the ompany must provide rewards or benefits to this individual. These perks or benefits should include some if not all of the following: â€Å"Salary, Annual incentives, Long-term incentives, Benefits, and Perquisites. † (Cook, 1999, p. 39) These areas could be broken down in to several areas. Some of these areas are known as allowances. Some of the most common allowances are Housing, Education, Relocation, Cost-of-living, and Exchange rate fluctuations as determined by Bennet & Desatnick (1977, p. 211-218). In conclusion once a company has selected the process f determining an expatriate (outsourcing or internally) then they must decide on the HR policies and procedures in selecting an individual, and then providing that individual with compensation for being an expatriate. These processes and procedures developed by the HR department need to be specific. Most companies realize the importance of an expatriate executive in their foreign facilities. The foreign facility will only be as effective and efficient as the expatriate executive. The selection of the company†s expatriate executive is vitally important to the success of the company in a foreign country.

Topic: the United States Home Front During World War Ii

Topic: The United States Home Front During World War II Essential Question: â€Å"How important was the home front to the United States’ victory in World War II? National Standard for United States History: Era 8, Standard 3 The origins and course of World War II, the character of the war at home and abroad, and its reshaping of the United States role on world affairs. Instructional Objectives:Students will be able to: 1. Explain and evaluate extensive economic and military mobilization on the home front by the United States during World War II and its impact of the success of the war effort. 2. Explain how the whole country, across all economic and social levels, was involved in a unified effort to produce the goods of war and of the common sacrifice made by every citizen through rationing, victory gardens, bond drives, etc. 3. Analyze and assess the effects of World War II on culture, family, gender roles, and technology in American society.Background Description/Historic al Significance: Although there were no military battles fought on the mainland of the United States, World War II had a profound effect on the nation as the Federal government mobilized its economic, financial, and human resources to defeat Axis aggression. This war returned the nation to economic prosperity after a decade of dismal depression, promoted the growth of big business, and enhanced a close relationship between industry and the military.Politically, the power of the presidency and influence of the Federal government increased, and socially and economically, the war, through common sacrifice made by all, became a vehicle for improving the status of Americans. In short, the war became a catalyst for significant economic and social change whose impact extended well-beyond its duration. For example, before the war women had traditionally played a secondary role in the job market and men had dominated the industrial job sector.However, with millions of men being drafted or jo ining the military, women were needed to man the factories and supply centers producing goods for the war. (Over 400,000 women also served in the military during World War II. ) They also had traditionally faced job discrimination and lower pay levels, but some of these inequities began to fade as they took on more and more responsibility in factories and production centers. Posters extolling â€Å"Rosie the Riveter† were printed, recognizing the need and importance of recruiting women for the work force.Between 1941 and 1944, the number of women working outside the home rose by 5,000,000. By 1944, 72% of the female workforce were married women and their average age was over thirty-five. The war could not have been won without them. The war also began to create a more level playing field for minorities who had traditionally faced discrimination. All Americans were needed in the war effort and so black American, Hispanic Americans, and Japanese Americans (where in California w hole families had been sent to military detention camps), were being drafted and joining the military.In the case of African and Japanese Americans, separate and segregated military units were created†¦ yet, they fought on the same battlefields with their fellow citizens. Changes also occurred on the home front. Factory workers were needed in the industrial north, and a migration of black workers to northern factories began and would continue until many years after the war had ended. What happened in the country during this time was really remarkable.America’s entry into the war had brought the Nation together, united in a common and just cause, like at no other time in its history. The sacrifice being made by families and citizens was equally and fully shared. At the same time, social change was occurring which would carry over into the post-war years and ultimately result in more equal rights for everyone. What was happening on war front was linked to the home front. T he combination would result at war’s end with America emerging as the world’s pre-eminent economic super power.Instructional Activities and Primary Source/Document Excerpts: The following document excerpts, photographs, and posters can be selected, read, discussed, analyzed, and assessed by students, either individually for subsequent general class discussion, in a pair-and-share format, or in small groups with a cooperative learning activity. At the discretion of the teacher, document excerpts, photographs, and posters could grouped at designated â€Å"stations† in the classroom, and small groups of students could rotate from station to station during the instructional period.As the groups of students examine, explain, and evaluate the pictures and texts of the following selected documents, they will begin to ascertain and assess the pivotal role that the American home front played in the Allied victory in World War II. The teacher can select (as a menu) which of the following photographs, posters, and document excerpts are most appropriate for the instructional needs of their students on this historical topic. Following these photographs, posters, and document excerpts there is a menu of thought-provoking questions to stimulate student discussion and interaction.As a discussion prompt for either small group or whole class discussion, the teacher can present the following adage to the students: â€Å"If ‘every picture tells a story,’ describe what story about the American home front in World War II is being told by the following photographs and posters. † The photographs and posters of women and African Americans during World War II have been selected from the following websites:www. womenshistory. about. com and www. archives. gov/research/african-americans/ww2 [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] Document â€Å"A†: Whereas it is the policy of the United States to encourage full par ticipation in the national defense program by all citizens of the United States, regardless of race, creed, color, or national origin, in the firm belief that the democratic way of life within the Nation can be defended successfully only with the help and support of all groups within its borders, and Whereas there is evidence that available and needed workers have been barred from employment in industries engaged in defense production solely because of considerations of race, creed, color, or national origin, to the detriment workers’ morale and of national unity: Now, therefore, . . .I do hereby reaffirm the policy of the United States that there shall be no discrimination in the employment of workers in defense industries or government because of race, creed, color, or national origin, and I do hereby declare that it is the duty of employers and of labor organizations . . . to provide for the full and equitable participation of all workers in defense industries, without dis crimination because of race, creed, color, or national origin. . . . All contracting agencies of the Government of the United States shall include in all defense contracts hereafter negotiated by them a provision obligating the contractor not to discriminate against any worker because of race, creed, color, or national origin. † —– Executive Order 8802, June 25, 1941 by President Franklin Roosevelt Document â€Å"B†: It is the policy of the Government of the United States to encourage full participation in the National Defense program by all citizens, regardless of race, creed, color, or national origin in the firm belief that the democratic way of life within the nation can be defended successfully only with the help and support of all groups within its borders. The policy was stated in my Executive Order signed on June 25, 1941. The order instructed all parties making contracts with the Government of the United States to include in all defense contracts thereafter a provision obligating the contractor not to discriminate against any worker because of race, creed, color, or national origin. Questions of race, creed, and color have no place in determining who are to man our ships.The sole qualification for a worker in the maritime industry, as well as any other industry, should be his loyalty and his professional or technical ability and training. † —– Letter from President Franklin Roosevelt to Mr. Joseph Curran, President of the National Maritime Union, January 14, 1942 Document â€Å"C†: â€Å"I welded . . . lying on the floor while another welder spattered sparks from the ceiling and chippers like giant woodpeckers shattered our eardrums. I . . . have sat at a bench welding flat and vertical plates. . . I did overhead welding, horizontal, flat, vertical. . . I made some good welds. . . I had a good taste of summer today, and I am convinced that it is going to take backbone for welders to stick to their jobs through the summer months.It is harder on them than on any other of the workers—their leathers are so hot and heavy, they get more of the fumes, and their hoods become instruments of torture. There were times today when I’d have to stop in the middle of a tack and push my hood back just to get a breath of fresh air. It grows unbearably hot under the hood, my glasses fog and blur my vision, and the only thing to do is to stop. . . . Yet, the job confirmed my strong conviction. . . [that] what exhausts the woman welder is not the work, nor the heat, nor the demands upon physical strength. It is the apprehension that arises from inadequate skill and consequent lack of confidence, and this can be overcome by the right kind of training. I’ve mastered tacking now, so that doesn’t bother me.I know that I can do it if my machine is correctly set, and I have learned enough of the [ways] of machines to be able to set them. And so, in spite of the discomforts of climbing, heavy equipment, and heat, I enjoyed the work today because I could do it. † —– Augusta Clawson, a female welder in a shipyard, quoted from Augusta Clawson, Ship Diary of a Woman Welder (New York: Penguin, 1944). Document â€Å"D†: In the figure below the development of the United States labor force by gender during the war years. |Year |Total labor force (*1000) |of which Male (*1000) |of which Female (*1000) |Female share of total (%) | |1940 |56,100 |41,940 |14,160 |25. | |1941 |57,720 |43,070 |14,650 |25. 4 | |1942 |60,330 |44,200 |16,120 |26. 7 | |1943 |64,780 |45,950 |18,830 |29. 1 | |1944 |66,320 |46,930 |19,390 |29. 2 | |1945 |66,210 |46,910 |19,304 |29. | |1946 |60,520 |43,690 |16,840 |27. 8 | Source: Bureau of the Census, Historical Statistics of the United States (1976), Chapter D, Labor Series D 29-41. Document â€Å"E†: â€Å"It is nearly five months since we were attacked at Pearl Harbor. . . . Since then we have dispatch ed strong forces of our Army and Navy, several hundred thousand of them, to bases and battlefronts thousands of miles from home. We have stepped up our war production on a scale that is testing our industrial power, and our engineering genius and our economic structure to the utmost. . . . This is a tough job—and a long one. . . To build the factories, to buy the materials, to pay the labor, to provide the transportation, to equip and feed and house the soldiers, sailors and marines, and to do all the thousands of things necessary in a war—all cost a lot of money, more money than has ever been spent by any nation at any time in the long history of the world. We are now spending, solely for war purposes the sum of about one hundred million dollars every day in the week. . . . All of this money has to be spent. . . if we are to produce within the time now available the enormous quantities of weapons of war which we need. . . . All of us are used to spending money for thi ngs that we want, things which are not absolutely essential.We will all have to forego that kind of spending. Because we must put every dime and every dollar we can possibly spare out of our earnings into War Bonds and Stamps. Because the demands of the war effort require the rationing of goods of which there is not enough to go around. Because the stopping of purchases of non-essentials will release thousands of workers who are needed in the war effort. . . . I know the American farmer, the American workman, and the American businessman. I know that they will gladly embrace the economy and equality of sacrifice, satisfied that it is necessary for the most vial and compelling motive in all their lives—winning through to victory. . . As we here at home contemplate our own duties, our own responsibilities, let us think. . . hard of the example which is being set by our fighting men. . . . They are the United States of America. That is why they fight. We too are the United State s of America. That is why we must work and sacrifice. It is for them. It is for us. It is for victory. † —– President Franklin Roosevelt, Fireside Radio Chat, April 28, 1942 Document F â€Å"In late May 1940, with the fall of France imminent, [President] Roosevelt requested huge funds for the development of military and naval requirements. On December 20, 1940, he established the Office of Production Management with industrial leader William S. Knudsen as Director†¦.On December 29, 1940, in a fireside chat on the radio, he called for a national production effort that would make the United States the world’s â€Å"arsenal of democracy†. [After the attack on Pearl Harbor on December 7, 1941,] at the beginning of 1942 Roosevelt announced a compulsory production program: ‘Let no one say that this cannot be done, and we are committed to doing it. ’ He issued a clarion call for 60,000 planes, 45,000 tanks, 20,000 antiaircraft guns, 500, 000 machine guns, and 8 million tons of merchant shipping in one year†¦. The entire world was amazed by the pace of American production. By 1943, the production schedule was increased to 125,000 planes, 75,000 tanks, 35,000 antiaircraft guns, and 10 million tons of merchant shipping†¦.During the course of the war the productive capacity of the United States gave the allied coalition more than half its armaments, 35% of those used against Nazi Germany, and 86% of those employed against Japan. While providing the United Kingdom, the British Commonwealth, the Soviet Union, and Nationalist China with arms and loans, the United States at the same time doubled its industrial output. † Louis L. Snyder’s Historical Guide to World War II Greenwood Press: Westport, Conn: Louis Snyder: 1982 Sample Thought-provoking Questions To Develop Student Group or Whole-Class Discussion: 1. If the adage, â€Å"Every picture tells a story,† is applied to each of the above-list ed photographs and posters, how did World War II affect the lives of women and African Americans? † 2.How did World War II affect American family life? 3. Explain the meaning of President Roosevelt’s Executive Order 8802, and how did this Executive Order affect African Americans? 4. To what extent did Executive Order 8802 lay the foundation for the upcoming civil rights movement in the years after World War II? 5. Describe the experiences of women who worked in factors during World War II. (Example: female welders). Why was it important for woman to work in factories during World War II? 6. How did the contributions of women on the home front contribute to the American victory in World War II? 7. How did World War II serve as a catalyst for social change in American society? Prior to discussing Question 8 provide a brief overview and background as to the role of A. Philip Randolph, the most important African American labor leader of the time, and how he threatened to or ganize a March on Washington if the Defense Industries were not desegregated. 8. Explain the meaning and significance of the following quotation and slogan of A. Philip Randolph, President of the Brotherhood of Sleeping Car Porters, in 1941, in proposing a massive March on Washington: â€Å"WE LOYAL NEGRO AMERICAN CITIZENS DEMAND THE RIGHT TO WORK AND FIGHT FOR OUR COUNTRY. † Why did Randolph cancel the march after President Roosevelt issued Executive Order 8802?Do you think that Randolph made the right decision? Explain your viewpoint. 9. How did World War II end the Great Depression and return the United States to economic prosperity? 10. Why did President Roosevelt describe the United States as an â€Å"arsenal of democracy? † Summary: The teacher can refer the students back to the â€Å"essential question† which was posed at the start of the lesson: â€Å"How important was the home front to the United States’ victory in World War II? † The stud ents are directed to respond and take a position (develop a viewpoint) on this historical issue concerning the pivotal role that the home front played in the victory of the United State in World War II.At the teacher’s discretion, the pupils’ responses can be presented orally as closure to small group and/or whole-class discussion, or in written form, such as a response to an essay prompt or a journal entry into a â€Å"learning log† to bring effective closure to the lesson. Thus, as a circular approach to teaching and learning, the lesson was â€Å"opened† with a thought-provoking â€Å"essential question† as its primary learning objective at the start of the instructional period, developed through an examination, explanation, and evaluation of primary source document excerpts through group work, cooperative learning, pair-and-share, etc. , and closed with a critical assessment through the lens of the lesson’s evaluative â€Å"essential qu estion. †Application (â€Å"Transfer Task†): Students can compare the pivotal role and significant impact of the American home front to military victory in World War II to the role and impact of the American home front today as the as the United States fights wars against terrorism and to promote democracy in Iraq and Afghanistan. Students can also compare the roles of women and African Americans in the armed services today with the roles and opportunities that were presented to them during World War II. World War II at the Memorial: [pic] 1. Study the images of sculptor Ray Kaskey’s bas-relief panel that depict the following: †¢ Lend-Lease/War Declared †¢ News of Pearl Harbor Men and Women at Work/Aircraft Construction †¢ Agriculture †¢ West Coast Shipbuilding †¢ War bond Parade 2. How does Kaskey’s relief panel capture the essence of the heroism of the men and women who worked on the home front in factories and on farms to secure Allied victory? Do you think Kaskey’s panels reflects what you learned in this lesson? If, so explain how. 3. Study images of the two types of ornamental wreaths used around the memorial on the fifty six pillars. The oak leaves represent American industrial strength and the wheat sheaves represent America’s agricultural ability to feed the world. Why do you think Kaskey chose these particular metaphors for the home front? 4.Examine the image of the pillars of states and territories. Notice that they are all connected by ropes. What does this tell you about the memorial’s design based on what you have learned in this lesson? What does this design tell you about the nation and the American people from 1941-1945. 5. Read the memorial inscription by Colonel Oveta Culp Hobby. (marker stone on northeast side of the plaza, south face). How is what you have learned in this lesson reflected in Hobby’s quote? [pic] 6. Read the memorial inscription by President Fra nklin Roosevelt (marker stone on northeast side of the plaza, west face). How is what you have learned in this lesson reflected in Roosevelt’s quote? [pic]Image 1: Pacific Victory Arch and State and Territory Pillars [pic] Image 2: Atlantic Victory Arch and State and Territory Pillars [pic] Image 3: Bas-relief panel â€Å"Lend-Lease/War Declared† [pic] Image 4: Bas-relief Panel â€Å"News of Pearl Harbor† [pic] Image 5: Bas-relief panel, â€Å"Men and Women at Work/Aircraft Construction† [pic] Image 6: Agriculture [pic] Image 7: Bas-relief panel â€Å"West Coast Shipbuilding† [pic] Image 8: Bas-relief panel â€Å"War Bond Parade† [pic] The Friends of the National World War II Memorial would like to thank the generous support of the AT&T Foundation, General  Motors Foundation and USAA as major sponsors of our education program who helped make these lesson plans possible.

To Kill a Mocking Bird- Section One Study Questions

To Kill a Mockingbird – Section One Study Questions. 6) What satirical points are being made about education through Scout's experiences in school? I feel a major satirical point about Scout’s education is the fact that she is ridiculed for learning some place other than school. It’s as if her teacher feels Scout is messing her learning system. She is â€Å"introducing a new way of teaching† one which involves the teacher waving cards at the students with simple words printed on them. Scout begins to write a letter, which the teacher stops her from doing.She also is angry at Scout for writing, because â€Å"you don't learn to write until you're in the third grade. Obviously, she is stopping her from learning more. School is now a place where Scout is told to stop learning. 7) Why does Scout explain Walter Cunningham's situation to Miss Caroline? Scout feels that it is her duty, as her classmates were looking at her expectantly. Scout explains Walter Cunni ngham’s situation because Miss Caroline is not from the area and doesn't understand the â€Å"country folk† or the customs of the county and its people.Walter may be poor, but he's not a beggar and refuses to take the quarter from Miss Caroline because he knows that he can't pay it back. 8) How are Scout and Jem alike? How are they different? Jem is much wiser than scout which makes perfect sense, considering Jem is 4 years older than Scout. He is also better behaved than scout. But they are both alike because they both live under the same circumstances, and they are both afraid of the Radley’s, even though Jem won’t admit it. 9) Describe Burris Ewell. How is he alike and different from the other children?Burris is one of the eight Ewell children. He and his family only go to school for the first day every year, then leave, and are very proud of that. The Ewell Family is very ignorant and poor, and their father is awfully mean and the town drunk. Burris i s incredibly rude, and doesn't know how to be any other way. Even though many of the other children aren’t exactly â€Å"clean†, Burris is far dirtier than all of them. Although, Burris surely doesn’t get enough to eat, like many of the other school children. 10) What is the advice Atticus gives scout and how is it thematically significant?The thematic advice Atticus gives to Scout helps her understand that school is important to success and education, unlike the Ewell's who are rude and don't care about things such as learning. The point that Atticus tries to make is Scout needs to view the situation from every angle, not just hers. 11) What can you infer about Scout and Jem based on their very different reactions to the pennies in the knot-hole? He decided to wait until school starts and ask everybody who they belong to. Jem is careful and honest of the pennies he finds.He tries to explain to Scout that someone has taken care of those pennies. Scout seems to b e relying on Jem’s wisdom, but she does want to keep the pennies. Because when he suggests someone probably left them there intentionally, and they’re probably going to come back for them, she tries to provide a contradicting theory. Such as why would they person have left gum in the knot-hole, if surely it would’ve spoiled? You can infer Scout hasn’t matured much. Her thoughts don’t extend as far as to question the motives of the owners of the objects put in the knot-hole.She seems to be just a simple minded girl. 12) What do the characteristics of children in general are revealed through the Boo Radley game? Why doesn’t scout enjoy the game as much as the boys do? It shows they are ignoring the teaching of their father, which is to always respect others. Always make sure you put yourself in someone else’s shoes. But the children were more engrossed in the childish game. This reflects the immaturity of most citizens in the town, whic h is where the children actually learned such things.Scout is scared the Radley’s will somehow find out about the games they play, which is why she is hesitant. 13) What do we learn about the main characters by their relationships and interactions with Miss Maudie Atkinson? Scout is the closest to Miss Maudie than anyone, and she spends time with her when the boy’s are doing boy things she can’t be apart of. Miss Maudie acts like a mentor to Scout. The boys rarely spend time with Miss Maudie, and Atticus grew up with her. 14) What is significant about Jem’s decision to make a lone, nighttime return to the Radley place?Jem shows signs of maturity when he decides to return to the Radley house alone to retrieve his pants. Not only does he demonstrate courage in going by himself, but he also demonstrates that not disappointing Atticus is more important than his own safety. 15) What is the significant outcome of Jem’s return? Jem returns from the Radley place with his pants, but he hides the fact that they have been mended for a while; he is obviously bothered by it. When Jem finally tells Scout about the pants, he wonders how it is that someone would know he was going to come back for the ants. Jem finding his mended pants is significant because it takes all the ridiculous Radley fantasies and puts them into reality. Jem and Scout have now had real interaction with the people that live in the Radley house. 16) What does the town conclude regarding the disturbance at the Radley place? They automatically assume the intruder was a â€Å"nigger†, not because they actually saw the person, but because if anyone had a desire to commit any crime, it would be assumed to be a black person. This shows how hateful the deep south was at this time towards colored people. 7) What bewildering incidents occur to Jem and Scout? Soap Carvings that remember resemble Scout and Jem appear in the knothole. Then chewing gum, a spelling bee medal, and an old pocket watch. Soon, Jem and Scout find that the knothole has been filled with cement. When Jem asks Mr. Radley about the knothole the following day, Mr. Radley replies that he plugged the knothole because the tree is dying; but when Jem asked Atticus about the tree, he claims the tree shows no signs of death. 18) Why is it significant that Jem has been crying?Because he realized the real reason the knothole has been sealed off is not because the try is dying, but because Mr. Radley is trying to eliminate boo communicating with anyone, and Jem begins to pity him being so lonely. Jem draws the conclusion that his family must be ashamed of Boo, which is something Jem doesn’t have to live with. Fortunately Jem has a loving family. This shows Jem’s maturity, he’s thinking of someone other than himself. 19) How do people react to the fire at Miss Maudie’s house?The fire shows how the town responds when someone needs help. All of the men in the town show up to help. You can also see how small and poor the town is for one reason the fire consumes the house is that the old fire truck â€Å"killed by the cold, was being pushed from town by a crowd of men. † We can conclude that the community can be very selfless and caring. 20) What characteristics does Miss Maudie show following the fire? She returned to her normal business and was still happy, even with all the terribly traumatic events that just happened.

Telecommuting Essay Example | Topics and Well Written Essays - 1250 words - 2

Telecommuting - Essay Example Telecommuting has been touted as the wave of the future as far as workplace trends go. This is due to the large number of individuals and corporations that are opting for this method of work against the physical work at the office model. Telecommuting basically is the idea where one works outside the confines of the conventional office space (Amigoni, 2009, 3). There are various benefits that have been attained by firms that have adopted this method as part of their human resources management strategy. While some have had success other firms have experienced a negative effect with their bid to try and adopt telecommuting policies. A recent incidence may have brought the issues that are raised by telecommuting to the fore and this was with the recently appointed chief executive (CEO) of Yahoo banning the telecommuting policy of the company. Discussions have been raised on whether this was a good move or not? What may have called for her action? How does this affect the future producti vity of Yahoo as a company? There are a number of advantages that a company may stand to gain from adopting a telecommuting policy. Various different studies have been conducted that have looked at the improvements that a firm may get from having a section of its workers telecommuting to work. Some of these studies have found that telecommuting helps boost the performance of the workers and this has been attributed to a number of factors. One of these factors is the amount of time that is saved by workers who do not have to commute to work every day. Each day there is an increasing number of hours that workers spend on the road on their way to and from work. These hours can be better spent working on their various tasks if they telecommute. This savings are also in the fact that a large percentage of the workers are now not forced to endure traffic jams that also consume a lot of the time which limits the workers productivity. If this time is spent doing company related tasks and as signments they can help improve greatly on the output of the company (Johnson, 2001, 169). The other idea is in the fact that those who telecommute to work have been found to have an increased amount of productivity as compared to their colleagues who do not telecommute.  

A Student of the International Foundation Course Essay - 2

A Student of the International Foundation Course - Essay Example What was even more disturbing was that students who copied the module from the book got a percentage as high as seventy. The aim of preparing a portfolio is to provide a framework for independent work especially as now there is reduced class contact time. Students are grouped according to their ability and hence such a portfolio enables a student to understand his own level. Besides, what I understand is that preparing such a module empowers a student to have control over his learning. It may also demonstrate the employability skills in undergraduates. If these be the aims of an independent learning portfolio, how is it justified that a student who worked independently to prepare the portfolio is granted just a pass percentage while others who copied it from the book, receive over seventy percent? The very purpose is defeated as the marks are not fairly awarded. Besides, most students keep away from such lessons. I feel this should be discontinued from the next session as it really d oes not benefit anyone. In another module, we had to write an essay on fast food. This is something interesting and I enjoyed working on it. We were required to write more than 500 words and I was excited as I scored the highest in the group which was 63%. I like writing and I truly look forward to this module although I must admit I do not like to work on projects. I have also been wondering whether I liked the essay writing because I scored the highest and dislike the independent learning portfolio because I just managed a forty percent. Deep introspection revealed that it is, in fact, the other way round. I got good scores in essay writing because I love writing and I can put my heart into it. When we like something, we enjoy doing it and put our best efforts into it. Maybe my mind did not accept the idea of preparing an independent portfolio as I found no benefits out of it.  Reflection has now made me understand and accept that preparing the Independent learning portfolio was not a useless exercise a fter all. I thought I knew how to prepare it and perhaps complacency set in. I realize that if we do something without interest and involvement, we certainly find it boring.  

The Asthma Trap Essay Example | Topics and Well Written Essays - 1000 words

The Asthma Trap - Essay Example The cause of asthma is not known but there are a few factors or social forces that can safely be said are the major causes of asthma. Genetic factor is one of the most common factors that say that it is hereditary and runs in the family. Next is the environmental factor that suggests that pollen, house dust mites, animal dander and tobacco smoke if present in the environment are allergens that trigger asthma. Irritants in the workplace like chemicals, dust, gases etc are major causes of asthma in adults that are due to the occupation which gives exposure to such allergens as in the paint factory or where dealing with raw cotton is done etc. A healthy lifestyle is very important as if dietary habits are not correct then asthma is likely to happen due to increased intake of processed foods and high use of salt. Less exercise and leading a very sedentary life is also one of the causes as reduced exercise means less stretching of the airways due to which abnormal contraction is observed even upon exposure to the minor irritants. Asthma is related to multiple factors which are beyond patients' control. Asthma has become the most common chronic illness among children in USA, affecting some 6 million kids, and its prevalence is growing at a rate that some public health experts find alarming. Since 1982, according to the National Center for Health Statistics, the number of asthma sufferers in the United States has doubled. Sara Corbett Like any other disease asthma too burdens the patients and their families both emotionally and financially. Particularly asthma in children takes a toll on the entire family as parents miss work to care for their children and struggle to pay hospital bills, children's grades fall off as absenteeism from school increases hence lower productivity at work. Patients dependent on inhalers have to carry it with them all the time and using it in public makes them conscious and socially misfit and some patients due to this often go into social recluse. Asthma burdens the patient financially as well. According to a study childhood asthma costs the nation $3.2 billion annually in health care expenses also the constant fear of a severe attack and the fear of death is always associated with asthma. According to the National Institutes of Health, more than 5,000 Americans die this way every year. Sara Corbett My brother is asthmatic and I personally have seen him going into social hermit and avoiding social gatherings because of the fear of asthma attacks or public usage of inhalers when suffering shortness of breath. As a child he felt chained while playing with kids his age who freely used to bike or used to indulge in strenuous activities as my brother took every step very cautiously because of asthma attack fear as in the past he had suffered when he was just having fun with people his age and doing things of his age. An interesting finding is that factors such as race, ethnicity, gender and socioeconomic can influence child health and have its impact on asthma. Let's discuss each factor: Gender Boys as compared to girls are more prone to asthma. However, in adolescence it's the reverse and asthma is more severe in females and is under diagnosed and undertreated. This change is seen around the time of puberty and could possibly be due to hormonal changes and differences in environmental

Marketing communication Essay Example | Topics and Well Written Essays - 1500 words

Marketing communication - Essay Example It creates brand awareness among the consumers. To make brand recall and improve it further, marketing communication is an effective way. In order to increase sales, a favorable climate is to be made, which is possible only if the marketing communication is well developed by the company and as the marketing initiatives need to be communicated in the market. The prospects i.e. the customers need to be informed and also educated regarding different products of company which are prevailing in the market. To inform and educate them proper tools of marketing communication are highly efficient. In order to have a competitive advantage in this cut throat competitive market, one should know how to make effective utilization of marketing communication. With this the company can stay ahead in the market and can be the market leader. Tesco’s products are more eco-friendly. It aims to provide products like Tesco laundry detergent which reduces the carbon foot print. It forces consumers to go green. In this way, Tesco is promoting their product which emits less carbon foot print which is an example of tangible advertisement. As the whole world is conscious about environmental issues Tesco is taking the advantage about it and producing product which is good for the environment. Also they have introduced orange juice with the level of carbon reduction. Tesco is using the Carbon Reduction Label in their products as a new strategy in the market. John Lewis has launched its on-line magazine with the on-line partner greenbee.com. It informs about the products they offer, different schemes available and various destination for vacation. Overall, the magazine gives one a guide to access category of products available and new launches in the store. They are using this on-line magazine as a strategy for promoting their products. Both the companies, Tesco and John Lewis, are powerful enough to take on home shopping operations. The categories of products of

Gun Control and Crime in US Essay Example | Topics and Well Written Essays - 2000 words

Gun Control and Crime in US - Essay Example Having the knowledge of these issues, there seems a necessity for self-defense. There are Government bodies to help and assist at times of need. However, at that instance it is people, who need to take care of themselves. This was the reason for giving license to self defense gadgets. The Government bodies with intention to increase security and reduce crime rate started giving licenses to these gadgets, guns in particular. However, this decision should be critically examined. It is important to understand if guns for personal security have really decreased crime or have become a catalyst for crimes. This article critically examines the gun laws in the United States. It also addresses the issue whether guns have increased or decreased crime rate in United States. It focuses on some key events that urge changes to be made for future. A case study for the same is given. The later part of the article throws light on the possible alternates and suggestions to be incorporated to reduce cr ime, that is, gun control to reduce crime. The article tries to analyze the relation between gun control and crime in The United States and gives a possible solution for this situation. Crime in United States is closely associated to gun violence and homicides. Crime rate is generally measured by the number of crimes reported per 100,000 people. (US justice stats, 2006) Crime rates have seen a sharp rise from the late 1960's.However recently the crime rate in United States is steady. A study revealed that the crime rate of United States as of 2005 is around 3991 per 100,000 residents. (US justice stats, 2006) Violent crimes in United States are much higher than other countries. Minorities, young and financially less favorable positioned are known to commit crimes. 6 out of the 17 known homicides in California in 2005 are by the poor. Around 35.3% of homicides took place here. (US justice stats, 2006) The year 2005 has recorded to be the safest in the past thirty years in United States history. Nearly 49% of murder victims were African Americans in 2005. It was recorded that 79% of murder victims throughout were males. (US justice stats, 2006) Gun laws in United States are independent to every state. There are a few state level bans for guns like shot guns and rifles. License holders have permits and only a few states allow for an Inter state permit. Alabama does not address the issue of carry permits where as Alaska does give a provision for it (Kasler, 2000). California has the strictest laws in United States that bans guns that have a thumb hole stack, a flash suppressor etc (Harrott, 2001). Almost 60% of states have the carry permit law and others excepting a few have very convenient licensing strategies that can be misused. Case Study: Hindering Crime or Causing Havoc Guns were given to people in order to facilitate self-protection that is defense against anyone who attacks them. This was supposed to ensure safety to life and hindrance to crime. However the Million dollar question is the effectiveness of this act. The free hand given

Sustainability in IT Essay Example | Topics and Well Written Essays - 2500 words

Sustainability in IT - Essay Example The economic perspective of sustainability is about creating a long lasting trade system. On the other hand, corporate suitability is about focusing on the impact of business on the environment and society. The adoption of principles pertaining to sustainable development is therefore extremely important (Newsome, Moore and Dowling, 2002, p. 303). Nevertheless, in reality sustainability and business do not makes a good pair as organizations often struggle to implement sustainability measures. IT Industry and Software Engineering Information technology can be portrayed as a tool which is used to record, store, classify and process data into meaningful information. The information or the process data is then used for different application. Software Engineering is another major area of the IT industry. It is defined as the application of a quantifiable, disciplined and systematic approach towards the development, design and maintenance of a software package. In software engineering, sust ainability is a crucial factor. Although software engineering does not have any direct impact on the ecology due to its virtual nature, the procedure employed for creating it impacts the environment. The IT industry has been a major producer of wastages basically due to its shorter product life cycle. Therefore, depending upon this phenomenon IT companies throughout the world are trying their best to embrace sustainable growth. Sustainability in IT industry Although the large number of studies has been carried out about sustainability, the studies related to the impact and advantage of sustainability on the IT industry have been hardly done before. With buzzwords such as ‘Green computing’ and ‘Green IT’ the relationship between IT and sustainability got strengthened. The primary rationale behind adopting sustainability in IT is not only due to the rules of government, but companies are also becoming socially and environmentally responsible. Now to illustrat e the subject of the project in broader way, a particular company which practices sustainable development will be chosen. Once the company gets determined, the topic will be addressed in the context of the company. On reviewing various IT companies around the world the appropriate company for this project is IBM. Discussion & Analysis Principles of Sustainability Sustainability has always been a subject that has discussed along with corporate social responsibility. The principles of sustainability are highly dependent on the aspects of corporate social responsibility. In general, there are six sustainability principles which help a community to ensure social, environmental, and economic systems get well integrated. The principles of sustainability are as follows: 1. Maintain and try to improve the living standards of the residents. The quality of life one leads is highly dependent upon the community where the individual lives. Some of the vital components of a community include heal th care, education, housing, income, legal rights and employments. Hence it becomes the duty of the organization to look after the welfare of the society and preserve the environment where it is presently operating. 2. Try to enhance the economic vitality of the community. In order to achieve sustainability, it is imperative to have a viable local economy. Furthermore, the economy which is sustainable also remains diversified so that it does not get disturbed by any of the external or internal disasters. Therefore,

Kandinsky's and Severini's Paintings Comparison Essay

Kandinsky's and Severini's Paintings Comparison - Essay Example The essay "Kandinsky's and Severini's Paintings Comparison" compares two paintings - "Picture with an Archer" by Vasily Kandinsky and "Dynamic Hieroglyphic of the Bal Tabarin" by Gino Severini. Picture with an Archer, 1909 constitutes a vibrant depiction that presents a patchwork surface. Such dematerialization of true forms is vividly depicted in the painting. On the other hand Severini's Dynamic Hieroglyphic of the Bal Tabarin, 1912 falls into an art movement in which artists were concerned with portraying the motion sensation. They were motivated by innovative techniques of photography as well as other types of new technologies along with transportation. They selected dynamic and dynamic themes such as the train station hubbub as well as nightclub energy. Before the advent of advanced photography, the movement of humans and animals could be studied only through observation for an action as it occurred before people. This article investigates these two paintings based on the way th ey are depicted, the technique used to portray them and their unique features. The depiction constitutes a mix of nostalgia, promise, and excitement and evokes an intimate environment of a dream. During the year of the painting, the artist was residing in Germany and was far from his home Russia. However, in the presence of the vivid picture's color energy offers some promise and excitement. The setting of the scene is an abstract landscape consisting of multi-hued trees and mountain that have a little house along.

The Role of NGOs in Chechen Conflict Research Paper

The Role of NGOs in Chechen Conflict - Research Paper Example When the Soviet Union dissolved in 1991, Chechnya, which was then part Chechen-Ingush Autonomous Republic in Northern Caucasus, also declared its independence. It was in December 1994 that the Russian Federation launched a military operation against the rebelling state. This ended in 1996 with a humiliating defeat for Russia, and Aslan Maskhadov was elected as Chechen President in 1997. However, despite of peace treaty signed between the two countries, Chechnya relapsed in a turmoil that the fairly elected president was unable to control. This was due to the destruction from the war, failure of Russia to provide promised war reparations, external interference by Islamic radicals, swelling crime and inter-Chechen enmities, which granted excuse to the Russian Prime Minister Vladimir Putin to launch a second war against Chechnya in 1999, in name of combating international terrorism, but with an obvious purpose of forcing Chechnya back into the Federation (Faurby, 1999). The combat continues as a guerrilla war with ample loss of life and resources on both sides and bleak prospects for hostilities to end soon. International humanitarian laws and human rights laws have been extensively violated on both sides. Reports estimate death toll to be around 80000 since, while the number of displaced to the neighbouring Dagestan is estimated to be 300000 (IRC, c.2006). Russian political leaders were insistent that the warfare was an internal matter for Russia, something that many western leaders were eager to approve, as they did not want the Chechen conflict to hinder their relations (Cornell, 1999). This was not only politically problematic, but also a breach of international laws. However, as the Non Governmental Organization (NGOs) like the Human Rights Watch and Amnesty International increase their activities in human rights field by bringing to light the violations and lobbying

Possible Risks Which Affect Computer System Essay Example for Free

Possible Risks Which Affect Computer System Essay Abstract The short report reveals about the possible risks that affecting the computer system in terms of data loss and malfunctioning of programs. By taking simple precautionary measures the unexpected hazards can be completely eliminated. The most significant preventive measure is timely backing up the data. The other involves physical safety and installation of anti-virus programs. One factor to be kept in mind is that without proper physical safety no data is safe, as the hardware parts including motherboard, processor, and storage system constitute a computer brain. Once the brain gets damaged the whole system is collapsed. Introduction Normally people never think of taking precautionary measures until they experience individual loss or feel the bitterness of unexpected disasters. This may also happen in most of the cases regarding back up processes against possible risks involved in information loss. There is no use of running after the data, which has already been a lost or taking bleak effort to regain it. But one has to be vigilant regarding the backup process by learning from the drastic experiences of others. If one realize about the importance of information stored in the system and feel the perspiration to create and process the data associated with it, he will never let it go by silly causes. Firstly he would concern about the protection of information by all possible ways. This short report reveals about the possible risks involved in data loss and the ways to eliminating those risks. Possible Risks to the Data There are several risks, which cause the data in the computer to vanish or to corrupt. Therefore different backup processes are to be adopted to protect data from different risks. Only a few numbers of backup processes are capable to handle all the risks and protect data loss. Here is a short description about the commonly seen risks to PCs. Hardware Failure It is termed as the most significant risk that may affect the data storage system. If a person is well aware of hard disk failure he never forget to backup the data timely. Disk crash may lead the system with irrecoverable loss of data and valuable programs. The other hardware failures include memory errors; system-timing problems, resource conflicts and power loss can also corrupt the data or damage the important programs. Ensuring proper dust free and moisture free atmosphere, timely scanning of disk, supply of uninterrupted power will minimize the above risks. Software Failure There is also a possibility of data loss due to software errors. It may be the result of improper or ineffective software design. Due to lack of proper logic and effective coding the program on execution may get hanged and because of that the data may get corrupted. â€Å"Some software bugs may be even more damaging, even causing the loss of files unrelated to them. † (SF). But rarely it happens. This risks can be eliminated by using of the trustful and reliable software. File System Corruption This problem generally comes due to the improper maintenance of system disks. If the disk is not scanned regularly there is a risk of transforming file structure used to contain information files and programs. It may cause damage of data and ultimately loss. Accidental Deletion It happens by simple mistakes of human as, rarely, important files may accidentally be deleted from the hard disk. By taking certain protection techniques and undeletion utilities the lost files can be recovered later. Proper backup of data in time and usage of proper undeletion utilities will negate the data loss from accidental deletion. Virus Infection Viruses are uninvited malicious programs that cause irrecoverable damages to the system files and important programs. The data loss can happen either due to direct Virus attacks or it can happen as a result to the efforts for removing viruses from computer system. By installing trustful anti-virus programs this problem can be eliminated. Other Risks Data loss due to physical activities of human such as Theft and Sabotage by dissatisfied employees is also a matter of concern. Same consequences are expected from the natural disasters such as Fire incidents, flood, earthquake, mud slide, hurricane, lightning strike, etc. at is on. Once the system is damaged physical no recovery can be expected from that. Therefore the only solution from the risk is to ensure physical safety of the system. So protect the systems from the possible physical hazards keep it physically as well as functionally safe. Work cited SFSource : Software Failures ; http://www. pcguide. com/care/bu/risks. htm

Erythropoietin: Advantages and Disadvantages for Athletes

Erythropoietin: Advantages and Disadvantages for Athletes EPO (Erythropoietin), its advantages and disadvantages for endurance athletes. For the purposes of this essay an understanding of what EPO (Erythropoietin) is will be established. An understanding of how EPO works in the body will also be established. EPO’s use in medicinal practice is wide and varied and will be referred to also. Given an understanding of its mechanism and its effect on the body, its usefulness to endurance athletes will be established. Studies on its effectiveness will then be analyzed and referred to with reference to the health risks attached to this use. This will culminate in a brief overview of the history of EPO usage or â€Å"Blood Doping† in professional sports. EPO acts in the body as a glycoprotein hormone that regulates red blood cell (RBC) production. Its function is as a protein signaling molecule for RBC precursors in the bone marrow. EPO is produced naturally in the body by interstitial fibroblasts in the kidneys and by perisinusoidal cells present in the liver. Production of EPO in adults is most common in the kidneys. Notwithstanding, EPO is also involved in the healing process after the infliction of wounds and is part of the cerebral response to neuronal trauma. In terms of modern medicine, EPO is harvested from cell cultures and is used to treat anemia (a decrease in the bodies RBC count). EPO is also used in the treatment of Myelodysplasia, which is a type of cancer that inhibits the bone marrows ability to produce healthy RBCs. Most EPO prescribed to patients contain major health warnings about increased risk of heart attack, stroke and even the reoccurrence of certain tumors. Put simply, athletes who harness the power of EPO can go harder for longer. EPO allows bone marrow to create RBCs and thus extra hemoglobin. Consequently EPO is most generally utilized among endurance athletes as a means to increasing their RBC count which in turn results in better oxygen transportation along these lines and a vast improvement in aerobic respiration. The quicker the rate of high-impact respiration, the higher the level at which the competitor can work without using the anaerobic frameworks which deliver lactic acid and increase weakness. Traditionally, â€Å"blood doping† involved training at high altitude for a period of between 4 and 6 weeks. The blood that was rich in oxygen was then harvested from the body exactly as one would donate blood. The oxygen rich blood was then transfused back into the body at sea level prior to or during competition. Despite its natural occurrence in the body it can be synthesized into a serum that people can inject through the skin. Therefore its usefulness for endurance athletes is quite apparent. A vast number of studies concerning the effectiveness of EPO injection for Endurance athletes. The primary study to be analyzed as part of this essay is â€Å"Hemoglobin Mass and Running Time Trial Performance after Recombinant Human Erythropoietin Administration in Trained Men† by Yiannis Pitsiladis et al. The study was undertaken by infusing long distance runners with EPO every other day for a month. Their times were enhanced 3% to 6% on average after 4 weeks of use. The Pitsiladis study was part funded by the World Anti-Doping agency. They stated the reason for funding the study was the find ways of increasing the detectability of EPO use among professional endurance athletes, rather than to highlight the drug’s effectiveness. Be that as it may, the current report made no notice of any such testing or test outcomes. The study did note that EPO infusions, which expand the bodys RBC mass (consequently prompting more prominent oxygen conveyance and speedier running exhibitions on persistent occasions), additionally diminish the bodys aggregate blood plasma volume. A further study by Prof. Max Gassmann from the University of Zurich stated that EPO usage had massive psychological benefits to an athlete. He found that there were serious gains to be made in terms of motivation after treating genetically modified mice that produced human EPO solely in their brains. He surmised that EPOs possible mental health benefits were limitless given proper dosage and that it could be used to potentially alleviate the devastating symptoms suffered by Schizophrenics. I contrast to this, a peer reviewed study of the effectiveness of EPO doping for cyclists suggested that there was no tangible evidence to support the claim that EPO enhances performance in top athletes. The study was titled â€Å"Erythropoietin doping in cycling: Lack of evidence for efficacy and a negative risk benefit† by J A A C Heuberger et al. The summary of their findings suggested there was no increase in performance for top cyclists and that performance was based on more than V02 max results and that higher power output for longer doesn’t correlate with athletic performance, particularly in cycling. The main finding of the report was that the health risks associated with EPO supplementation were simply not worth the increase in V02 max or power output. Athlete’s use of artificial EPO became a very popular method of performance enhancement, specifically for cyclists in the 1980s and has been linked with many champion athletes being stripped of titles and banned from the sport. The most famous case of admitted EPO use was by seven times Tour De France Champion, Lance Armstrong. Advances in retroactive testing of blood, hair and urine samples may lead to other high profile athletes suffering the same fate in the years to come. However athletes prior to the EPO era were more inclined to use anabolic steroids and amphetamines as a means of performance enhancement. To summarize, EPO usage leads to an increase in RBC mass and its ability to transfer oxygen molecules around the body. It allows for an increase in Vo2 max and power output. However its effectiveness on the performance of top athletes is up for debate as an increased ability to go harder for longer does not necessarily lead to increased athletic performance. Despite this EPOs prevalence endurance sports would suggest that many athletes across different codes consider it a performance enhancing substance, despite the obvious health risks. References Amby Burfoot. (2013).Study: EPO Effective, Long-Lasting.Available: http://www.runnersworld.com/race-training/study-epo-effective-long-lasting. Last accessed 22nd Nov 2014. J A A C Heuberger et al. . (2013). â€Å"Erythropoietin doping in cycling: Lack of evidence for efficacy and a negative risk benefit†.British Journal of Clinical Pharmacology. 75 (6), 1406-21. Andy Layhe. (2011).Types of Drugs and Methods Used in Cycling. Available: http://bikepure.org/resources/list-of-banned-substances/types-of-drugs-and-methods-used-in-cycling/. Last accessed 22nd Nov 1014. Carsten Lundby and Niels Vidiendal Olsen. (2011). Effects of recombinant human erythropoietin in normal humans.The Journal of Physiology. 589 (1), p1265-1271. Yannis P. Pitsiladis et al.. (2013).Haemoglobin Mass and Running Time Trial Performance after Recombinant Human Erythropoietin Administration in Trained Men.Available: http://www.plosone.org/article/info:doi/10.1371/journal.pone.0056151. Last accessed 18th Nov 2014. Elizabeth Quinn. (2014).EPO and Blood Doping in Sports.Available: http://sportsmedicine.about.com/od/performanceenhancingdrugs/a/EPO.htm. Last accessed 19th Nov 2014. Johannes Vogel, Max Gassmann. (2007). Erythropoietic and non-erythropoietic functions of erythropoietin (Epo) in mouse models.The Journal of Physiology. 584 (1), 709.

Construction Method Statement Example

Construction Method Statement Example 1.0 Introduction This Construction Method Statement describes the development of six houses in three identical semi-detached blocks on a plot of land. The document will suffice for the majority of works undertaken during the construction but will require alterations or additions for certain projects. This method statement is a qualified assessment based on current information and is subject to refinement as the project evolves. This method statement is prepared to discuss about all the construction process and operations and also emphasize on the health, safety and environmental concerns. 2.0 Preliminary Works 2.1 Access and Material Distribution Constant flow of transport is needed during the construction period. Small access roads and driveways together with temporary roads are constructed to define site circulation routes and provide a suitable surface for plant movement (Chudley Greeno, 2008, p.118). A small access road is set up nearby the storage area of the site to transport materials that are required within a short space of time. A forklift will be used for material offloading and distribution around the site. The location of the access road shows in the Figure 1 site layout plan. Moreover, the road will be subjected to light and heavy day to day traffic such as concrete delivery, steel delivery lorries, brick and block delivery lorries and delivery vehicles generally. All the deliveries will be fitted into a delivery schedule system which is controlled by site personnel under guidance of Construction Manager. (Griffith Watson, 2004, p.392) Materials are closely phased and delivered when assembled which to achieve just-in-time management in this project. Materials that are transported with heavy goods vehicles (HGVs) are expected to take place at night and that certain works may have to be undertaken during this period so that it does not cause disruption to traffic flows, especially at peak times. 2.2 Storage Storage on site is erected to store materials, tools and equipments, spare parts for mechanical plant, and manufactured goods for incorporation in the work. (Griffith Watson, 2004, p.188) The distance between storage and activity areas keeps short to reduce transportation needs in terms of time. Timber and steel reinforcement will be stored in a dry safe place and special store for fuel oils needed by the requirement of legislation. (Griffith Watson, 2004, p.189) 2.3 Site Office A temporary site office will be provided on the site for management purposes and paperwork. These offices will be housed in modular portable units. The size of site office will be calculated based on an example below: Size Example: Office for site agent and assistant plus an allowance for 3 visitors. Assume an internal average height of 2.400. Allow 3.7m2 minimum per person and 11.5m3 minimum per person. Minimum area = 5 x 3.7 = 18.5m2 Minimum volume = 5x 11.5 = 57.5m3 Assume office width of 3.000 then minimum length required is = 57.5/ (32.4) = 57.5/7.2 = 7.986 say 8.000 Area check 38 = 24m2 which is > 18.5m2; satisfactory (Chudley Greeno, 2008, p.94) 2.4 General Site Facilities General site facilities such as toilets, changing facilities, canteen, as well as shelter from inclement weather will be provided on site. Adequate heating, lighting and ventilation are required in all toilet, washing, changing, and accommodation. The requirements of each facilities are specified the Health and Safety Executive (HSE) legislation (Griffith Watson, 2004, p.192). The location of all the facilities must be close together for easy access. The site accommodation will be located in the north corner of the site so to suit site access strategy. A row of single storey accommodation will be needed in the project. All the facilities buildings build in portable. 2.5 Site Enclosure Fencing and Hoarding A minimum height of 2.4m hoarding and fencing will be erected around the perimeter of the site for protection (Griffith Howarth, 2001, p.252). Safety measures outlined by the Albert Building Code (ABC) must be followed. An external signposting will be installed around the hoarding to enable the site to be more visible. Caution signs will also be displayed on fences and gates so that people will be aware when passing through the site. There will be a principle gate to the site along with pedestrian gates for access. 2.6 Safety and Security For both security and safety reasons, site-bases security presence will be provided during normal working hours with a visiting patrol covering nights and weekends to protect against theft and vandals of storage. Site-based security presence with a full 24 hours will be in place during the later stages of the construction works and fit out prior to occupation (Griffith Watson, 2004, p.391). All entry points will be clearly signed with appropriate warning notice. Flood lightings with 500 watts in 7.50m high are installed as a measure of night security. (Chudley Greeno, 2008, p.91) Main Construction Work 3.1 Substructure Concrete strip foundation will be used as the foundation of the houses. Foundation works include excavating, earthwork support, concreting and bricklaying of the strip foundation. Trenches are excavated under the line of the walls and the soil at the bottom of the trenches is compacted. Rough sawn timber as strutting will be temporary support for the sides of excavation for strip foundation. At least 150mm of concrete is placed at the foot of the trench with a concrete pump and brick walls are then built up to the damp proof course (DPC) which will be at least 150mm above ground level. The DPC is bedded on a layer of mortar on each leaf of brick or block cavity foundation wall. (Osbourn Greeno, 1997, p.199) The depth of the strip foundation of 1m 1.2m is adequate to ensure the soil acting as the natural foundation cannot be affected by the weather and stake will be used to determine depth of concrete foundation (Osbourn Greeno, 1997, p.181 186). The strip foundation made of a cont inuous strip of concrete with 1:3:6 mix. Hardcore will be compacted using a vibrating plate or roller and the top of the hardcore is kept below the substructure block work so that the slab can be cast inside the walls. Concrete is protected with a sheet of hessian or sand in cold weather and sheet of polythene in hot weather. (Marshall Worthing, 2000, p.57) The provision of damp proof membrane (DPM) for the entire area on top is between the over site concrete slab and it will be done on a bed of sand or ash of 12mm thickness. 3.2 Superstructure 3.2.1 External Wall Cavity wall will be used in this project as it has good thermal insulation and weather resistance properties. Cement-lime mortar mixes is used to ensure adequate bond of ties to wall. An adequate size of vertical spacing will be required for door and windows opening. 3.2.2 Scaffolding In Mitchells Intro to Building (Osbourn Greeno, 1997, p.207) states that, As the work progress beyond a height where it is unreasonable for the bricklayer to lift materials from ground level, it will be necessary to erect scaffolding to support raised working platform. The scaffolding with aluminum alloy which connected by special fitting or couplings will be used to lay the upper floor wall. 3.2.3 Doors and Windows Temporary props will be erected until lintel construction has been complete. To connect the opening frames with the wall, rigid-angled galvanized mild steel lugs screwed to their side edges as the work proceeds. (Osbourn Greeno, 1997, p.203) DPC will be bedded when the work is carried out. 3.2.4 Internal Wall Work sequence will be similar to external wall but the internal wall is in single leaf. The partition wall will be positioned and used to separate spaces within the building into rooms. Insulated plasterboard will be installed through the wall to gain thermal for the building. (EDP Energy, 2010) 3.2.5 Roof Pitch roof which erected by timber trussed rafters space about 600mm at close centres to provide direct support for roof cladding and ceiling. (Osbourn Greeno, 1997, p.221) Install the ridge board on 2 end posts with temporary bracing and set it straight and level. Each rafters is nailed to the wall-plate which ready placed on a mortar bed on top of cavity block wall. (Osbourn Greeno, 1997, p.221) Prefabricated ladder fixed to the end trussed rafter. Fascia board fixed to the feet of rafter and barge board to the outer face of gable ladder. (Marshall Worthing, 2006 p.94) Install collar ties, purlin and bracing as needed for the rafters and ridge to prevent sagging over time. Timber trusses with bracing are manufactured off-site. Clay tiles will be laid in continuously on the timber battens on sarking felt with 45 degree sloping of pitched roof. Finishes 3.3.1 Internal Wall Finishes Plaster board will be applied to internal wall as finishes with wet plaster method. Half-hour fire resistance will be provided when 5mm coat of wet plaster and 9.5mm thickness wet plaster applied on both sides of partition wall. A gap which is used to provide additional air passage is left between the back of plaster board and the face of the wall. Then the gap will be connected to the cavity to the internal environment to allow air leakage. (Emmitt Gorse, 2005, p.535) Emulsion paint with Water Based Paints Timber will be painted through the wall using the roller method. (Chudley Greeno, 2008, p.669)Skirting board with 19mm thickness will be nailed to the concrete fixing blocks at the base of walls after plastering is completed. (Emmitt Gorse, 2005, p.548-549) 3.3.2 Floor Finishes Skim coats with mix of cement and water applied with a steel float to make smooth finish on screed to allow carpet laid on it as floor finishes. Tackless strip placed around the entire perimeter rooms and shoot masonry screws into the strip and cut the strip by tin snip. Underlayment will be pour to hold the carpet padding. (Beach,1999-2010) 3.3.3 Ceiling Finishes Plasterboard ceiling made with a core of gypsum sandwiched between face sheets of strong durable paper with 2.4 x 1.2 x 9.5 mm thick at centres and it fixed to joist by nailing. Then, 5mm single coat board finish plaster over bonding grade undercoat. (Chudley Greeno, 2008, p.664) 3.4 Existing Services Existing services drawings will be obtained for the site area, which are applicable to the complete development and must be referred to at all times. Prior to any mechanical excavation commencing, each suspect area will be hand dug to confirm the depth and location of any service and clearly marked on the surface. Extreme care will be taken when planning to work in these vicinities i.e. double check with CAT and Genny and follow above procedures. (Marriott 2009) 4.0 Health and Safety 4.1 Significant Hazard Hazard:Â  Moving plant or vehicles Risk:Â  Operative have to be trained and competent to operate the plant or equipment. They should understand the emergency and evacuation procedures. ( Prifysgol Bangor University, 2001-2010) Control Measure:Â  Isolating workers or pedestrians from the moving plant. (Department of Labour, 2007) Maintenance and servicing of plant. (Department of Labour, 2007) Operator must follow all the directions in the hazard management. (Department of Labour, 2007) Hazard:Â  Falls of materials Risk:Â  Materials fall as bricks or steel through hole or gap will cause injury people working below. Control Measure:Â  Keeping working platforms clear of loose materials. Provide a way of preventing materials or other objects rolling, or being kicked, off the edges of platforms by with toe boards, solid barriers, brick guards etc at open edges. ( Prifysgol Bangor University, 2001-2010) Hazard:Â  Safe working platform Free of openings and traps through which peoples feet could get caught, causing them to trip, fall or be injured. ( Prifysgol Bangor University, 2001-2010) Risk:Â  Risk of fire may be occurred. Control Measure:Â  Good housekeeping with keeping the workplace cleans all the time. ( Prifysgol Bangor University, 2001-2010) Hazard:Â  Work at height Risk:Â  Accident as falling from height during laying brick or block at height level and also cladding and roofing. Control Measure:Â  Temporary scaffolding will be used during the height risk works. Assess weather condition before working at high take place. 4.2 Personal Protective Equipment Personal Protective Equipment (PPE) is an effective method of controlling occupational hazard. Operatives have to wear safety helmet at all times on site. Besides, suitable safety footwear such as steel-toe-capped boots will be worn by all company personnel. Casual shoes and trainers will not be permitted. All personnel are required to wear high visibility jacket or clothing at all times. This clothing must be suitable for the working environment and prevailing weather conditions. Eye goggles, hearing and respiratory protection and protective clothing will be made available for use where required and according to on site conditions. Furthermore, gloves have to be worn all the time can trap hazardous chemical against skin. 5.0 Potential Environment Impact A review of the potential environment impacts associated with construction works are being considered. Below is a table of the different environment Impacts: Issue:Â  Water contamination Potential Impact:Â  Run-off from plant or vehicle washing. Issue:Â  Material spill to drains and watercourses. Potential Impact:Â  Discharge of contaminated water. Issue:Â  Ground contamination Potential Impact:Â  Disturbing contaminated ground. Issue:Â  Wind blow contamination. Potential Impact:Â  Existing contamination of site. Issue:Â  Spillage and leakage of hazardous substances. Potential Impact:Â  Noise and vibration contamination Issue:Â  Increased road noise levels from vehicles. Potential Impact:Â  Particular methods of construction or use of heavy plant, equipment and haulage. Issue:Â  Traffic Potential Impact:Â  Traffic congestion caused by site. Issue:Â  Increased vehicle movements mainly consisting of heavy goods vehicles. Potential Impact:Â  Transfer materials from vehicles into public road as main road. Issue:Â  Disruption from abnormal or hazardous loads. Potential Impact:Â  Exhaust emissions cause air pollution. Issue:Â  Plant and wildlife contamination Potential Impact:Â  Habitat disruption or destruction Issue:Â  Disruption to wildlife activity Potential Impact:Â  Changes to natural environments ( noise, dust, light ) Issue:Â  Disruption to food or water sources. Potential Impact:Â  Historic/archaeological contamination Issue:Â  Disruption or destruction of natural features Potential Impact:Â  Disruption by temporary works like access road Table 1: Potential Environment Impact

Andrea Palladio Essay examples -- Andrea Palladio

The Renaissance produced a wealth of great skill and craftsmanship. Describe in detail the work of one of its great artists or architects. Andrea Palladio (1508-80) was one of the most influential figures of Renaissance architecture, who worked in Vicenza in northern Italy as well as in Venice and the surrounding Veneto. Born in Padua, Palladio trained as a stonemason moving to Vicenza in 1524 to continue his training. Giangiorgio Trissino (1478-1550), his patron, introduced him to classical and humanist studies and took him on his first trip to Rome – where he later spent two years studying. His architectural development was deeply influenced by this direct study of Roman antiquity. Trissino’s patronage gave Palladio access to a powerful humanist circle who provided him with commissions for the duration of his career – including Palladio’s public projects such as the Palazzo della Ragione, or Basilica, and the Teatro Olimpico which together permanently changed Vicenza’s public architecture. Originally a Gothic town hall, the Palazzo della Ragione or Basilica (commissioned in 1549), was on the verge of crumbling and Palladio won a competition to redesign it. His answer was to encase it on three sides with a two-storey loggia that provided reinforcement and transformed the exterior with classic columned arcades on two levels. Arches were placed between pilasters, Doric on the lower level, Ionic above, supporting entablatures. In each bay, the arch rests on small columns placed away from the larger pilasters with a rectangular gap in between - now known as the ‘Palladian motif’. Palladio had an exceptional grasp of the use of proportion in classical architecture and believed beautiful architecture improved p... ...d in 1580, the project had only just begun. The theatre was completed by Vincenzo Scamozzi assisted by Palladio’s son, Silla, and would serve as a model for theatres across Europe for centuries. Palladio reinvented the Veneto’s architecture – and his influence eventually extended a long way past the region’s borders. His impact was very much helped by the publication of his I Quattro Libri dell’ Architectura (The Four Books of Architecture) in 1570. Covering classical design and including translations from Vitruvius, illustrative woodcut plates of classical design and of his own Renaissance work, the text was known throughout Europe – particularly in England, notably by Inigo Jones, the 17th Century English architect – and ultimately in America where buildings such as Thomas Jefferson’s Monticello in Virginia (1770) are clearly founded on Palladian principles.

The Fate of a Hero in Beowulf Essay -- Epic of Beowulf Essays

The Fate of a Hero â€Å"For a brief while your strength is in bloom/ but it fades quickly; and soon there will follow/ illness or the sword to lay you low†¦ and death will arrive, dear warrior, to sweep you away†(1761-8). Hrothgar bestows his wisdom onto Beowulf after Beowulf has defeated Grendel and his mother. Hrothgar reminds him not to let pride overcome him for everything is eventually defeated due to the power of fate. This exemplifies a theme woven throughout the story of Beowulf. Beowulf is presented as a valiant hero, slaying beasts with his mighty strength and demonstrating the importance of the balance between wisdom and strength, but as the story unfolds Beowulf slowly loses his vitality until eventually he is defeated. This shows the power of fate has on everyone; no exceptions. This paper will demonstrate the heroic qualities of Beowulf and show his gradual decline through the approaches and outcomes of his three battles with the monsters. In the beginning of the story, Beowulf’s journey brings him to the land of the Danes where he is first intruded upon by a coast guard. Immediately upon seeing Beowulf the coast guard remarks on his impressive appearance. â€Å"Nor have I seen/ a mightier man-at-arms on this Earth/ than the one standing here: unless I am mistaken,/ he is truly noble† (247-50). A warrior named Wulfgar, impressed by Beowulf and his men, delivers his request for passage into the land of Denmark from King of the Danes, Hrothgar. His family background and reputation are familiar to Hrothgar, and he eagerly welcomes them to Denmark. Wulfgar reports back to Beowulf, â€Å"My lord, the conquering king of Danes, bids me announce that he knows you ancestry: also that he welcomes you here to Herot†¦Ã¢â‚¬  (391-3). This scene shows the importance of appearance and reputation, without which Beowulf may never have been admitted to the land of the Danes at all. Once he gains passage into Denmark, Beowulf talks with Hrothgar and his closest followers in the mead hall about how he will destroy this beast or die trying. â€Å"I meant to perform to the uttermost what your people wanted or perish in the attempt, in the fiend’s clutches. And I shall fulfill that purpose, prove myself with a proud deed or meet my death here in the mead-hall† (634-8). His speech to Hrothgar shows Beowulf’s courage and confidence in his abilities. He also chooses not use any weapons or ar... ...e failed his people. His choice to conquer this dragon seems to be the obvious choice for a warrior. He must protect his people. But Beowulf seems so caught up in the surreal threats such as, monsters and dragons, he fails to realize the real peril he has left his people in. Beowulf is aware of his age and uneasy feeling toward his success yet he chooses to take on the dragon anyways. Although the dragon is defeated the Geat people are presented with even greater danger of the Sweds who will surely pounce on their nation. Therefore, throughout the story Beowulf is presented as the ultimate hero; demonstrating the strength of thirty men in his grasp while also using his powerful insight to avoid unnecessary conflict. His surreal strength and wisdom allow Beowulf to accomplish great feats within his time. He not only saves the land of the Danes form the terrorizing monsters but serves and protects his own people as well. Despite his heroic qualities, his humanity is proven by showing his eventual downfall; expressing that even the greatest heroes cannot live forever. Beowulf’s heroic qualities can only hold him above the rest until fate takes its toll and he too becomes defeated.

English essay part one Essay

In this essay I am going to explain how Conan Doyle adds tension and suspense to â€Å"The Adventure of the Speckled Band† I will be discussing descriptions of the setting and characters also the language he uses, I will also look into the time period it was written. Sherlock Holmes was written during the Victorian era. This was a time in London when there was much crime and poverty, London was a vile and dangerous place. Victorian people greatly feared crime with Jack the Ripper on the loose, the police couldn’t catch him because their methods were inefficient and many officers were corrupt. Victorians resented the police in London because they did not appear to be protecting the public. In 1887 Arthur Conan Doyle created, Sherlock Holmes, Victorians immediately fell for the fictional character. They liked him because he cracked every case and always got the bad guy. He was seen as the perfect detective. When Doyle tried to kill off his famous character, in 1893, he received death threats warning him to keep Holmes alive! Even know over 100 years on from Holmes birth in 1887 he is still popular. The story is called â€Å"The Adventure of the Speckled Band. † it starts with a frightened Helen stoner telling the story of her sister Julia stoner, and the mysterious circumstances surrounding her death and her concerns for her own life. Sherlock Holmes investigates and finds that Julia had been murdered by Dr. Roylott who was trying to kill Helen as well, but before Holmes could catch Dr. Roylott, the snake that he was using to try and kill the two girls, turns on him and he gets bitten and killed by it. The setting adds tension to the story because they create a spooky atmosphere, it does this in many ways, like in the description that Helen Stoner gives of Stoke Moran Manor, she says â€Å"Indian animals wonder freely over his grounds and are feared by the villagers† this gives the impression that he doesn’t want anyone on his property. When the reader learns that â€Å"‘Vagabonds†¦Ã¢â‚¬ ¦. encamp’ in the grounds† this causes tension because they are another suspect and it makes the reader wonder why he does not want others on the grounds. The reader feels intrigued when Helen Stoner says â€Å"we had no feeling of security unless our doors were locked† because, for most people, their home is the safest place in the world but Helen needs her door locked to feel safe. When the night is described as being â€Å"A wild night. The wind was howling out side and the rain was beating† this creates anticipation because something always happens during a storm, this is called pathetic fallacy. The description â€Å"windows blocked by old-fashioned shutters with broad iron bars. † makes it sound as if Helen is a prisoner and Dr. Roylott is like a guard, and a prison is designed so, no one can get in or more importantly no one can get out. The description of Stoke Moran as a â€Å"building of grey†¦.. stone†¦Ã¢â‚¬ ¦ with†¦.. two curving wings link the claws of a crab â€Å"uses a simile create the feeling that the house is alive and closing in on its occupants. The words â€Å"gathering darkness† makes it sound as if the darkness is alive and trying to consume everything How does Conan Doyle create tension and suspense in â€Å"The Adventure of the Speckled Band†?

Rough Water Ahead

Required 1. How should Smooth journeys guidance perform the recoverability evidence for the cruise ship as of December 31, 2010? The following be the required steps to identify, recognize and cadency the evil of a long-lasting addition ( root) to be held and utilize * Indicators of blemish get wind whether indicators of hinderance be be. Test for recoverability If indicators be present, perform a recoverability test by comparing the sum of the estimated undiscounted future exchange in head for the hillss attri exclusivelyable to the asset ( root word) in unbelief to their carrying gets (as a reminder, entities can non record an worsening for a held and uptaked asset unless(prenominal)(prenominal) the asset graduation exercise fails this recoverability test). Measurement of an impairment If the undiscounted coin die hards exercisingd in the test for recoverability argon less than the long-lived assets (groups) carrying essence, insure the light foste r of the long-lived asset (group) and recognize an impairment disadvantage if the carrying amount of the long-lived asset (group) exceeds its decorous nurse. What assets and liabilities should be entangled in the asset group as defined by ASC 360-10 for purposes of perform the recoverability test?For purposes of apprehension and measurement of an impairment want, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable gold flows argon largely independent of the immediate payment flows of other assets and liabilities. Asset groups may include assets and liabilities outside the scope of ASC 360-10 (for example, goodwill if plastered conditions, discussed later, are met and other non-amortizing intangible assets).In general, assets should be grouped when they are used together, that is, when they are part of the same group of assets and are used together to gene pasture joint gold flows. If assets and/or liabilities are grouped for purposes of a test for recoverability, they are referred to as an ? asset group. How should the multiple operational scenarios clash the recoverability test? ASC 360-10 allows entities to use either a single-most-likely estimate of expected future coin flows (often referred to as a traditional or best-estimate approach) or a range of achievable future consequences (often referred to as a probability-weighted approach).However, if substitute(a) courses of action to recover the long-lived asset (group) are under consideration or if a range is estimated for the amount of accomplishable property flows, the likeliness of possible outcomes should be considered. An entity is non required to use the probability-weighted approach, but it may be useful in considering the likelihood of possible outcomes. If the probability-weighted approach is used, the likelihood of possible outcomes should be considered in restrain the best estimate of future cash flows. What impact should the electromotive force foreclosure and extinguishment of debt have on the cash flows used to perform the recoverability test? Generally, debt should non be included in an asset group because the lowest level of identifiable cash flows will typically not include cash flows associated with debt (i. e. , the drumhead payments associated with the debt). Further, the cash flows associated with debt principal payments are typically easy to identify therefore, most entities will be able to eliminate the cash flows associated with debt from the cash flows of other assets and liabilities.However, in high-minded instances, if the lowest level of identifiable cash flows includes cash flows associated with debt principal payments and it is not pragmatic to eliminate those cash flows (which would be to a greater extent likely to befall when the asset group is a business or reporting unit), indeed the debt should be included in the asset group (i. e. , networkted wit h the carrying amounts of the assets of the group) so as to maintain an appropriate comparison. This terra firma adjustment provides the same result as if the debt principal payments have been excluded (e. g. debt with a carrying prise of $100 would have undiscounted cash flows of $100). As a reminder, the guidance in ASC 360-10 prohibits the inclusion body of interest expense in assessing the recoverability of long-lived assets. When the FASB originally deliberated Statement 144, it considered and rejected requests for a limited exception to the fair value measurement for impaired long-lived assets that are pillowcase to nonrecourse debt. Some constituents believed that the impairment firing on an asset subject wholly to nonrecourse debt should be limited to the loss that would occur if the asset were put back to the lender.The FASB decided not to provide an exception for assets subject to nonrecourse debt. In its basis for conclusions, the FASB explained that the Recognitio n of an impairment loss and the recognition of a increase on the extinguishment of debt are separate events, and distributively event should be recognized in the period in which it occurs. The Board believes that the recognition of an impairment loss should be found on the measurement of the asset at its fair value and that the existence of nonrecourse debt should not influence that measurement. (Statement 144, paragraph B34) 2.What impairment loss, if any, should be recorded as of December 31, 2010? As discussed above, if indicators of impairment exist for an asset (group) to be held and used, an entity determines whether the sum of the estimated undiscounted future cash flows referable to the asset (group) in question is less than its carrying amount. If those undiscounted cash flows are less than the carrying amount, then an entity will recognize an impairment loss based on the excess of the carrying amount of the asset (group) over its respective fair value.However, under A SC 820 cash flows used to determine fair value (using a present value proficiency) when determining the impairment loss ( measuring rod 3) must include assumptions that grocery store histrions would use in their estimates of fair value. As a result, entities are not able to precisely chip in a discount rate to the cash flows used in Step 2 to determine fair value without first determining whether they reflect the expectations of market participants.Entities may use their own assumptions as a starting point in developing market participant assumptions and apply reasonable judgment in analyzing whether much(prenominal) assumptions are representative of market participant assumptions. The determination of market participant assumptions and their force out on fair value estimates are particularly subjective considering that the e military rank is universe made for assets to be held and used. When multiple valuation techniques are used, the merits of from each one valuation techn ique and the underlying assumptions embedded in each of the techniques should be considered in evaluating and assessing the results.In this case, we do not know the assumptions for the estimated fair value of $3. 0 zillion and we consider the discounted cash flow is more reliable. The first step is to freeze impairment indicator. Because of an increased presence of forager in the area which Smooth Sailing cruises, the cruise ships operating performance has significantly declined which has directly contributed to a decline in its overall fair value, and may indicate a potential impairment. In the second step, we did the recoverability test.The undiscounted cash flow is the sum of expected operating cash flow and the cash flow from the net working capital. Calculation is shown below We use the probability-weighted approach to get the estimated future cash flow ($2. 30) which is smaller than the net hold value. As a result, the cruise is not recoverable. In the third step, we calcu lated the impairment loss. We calculated the discounted cash flow as follow So an impairment of 2. 44 million should be recorded, which is the difference amidst the net book value of 4. million and the discounted cash flow of 2. 16 million. The expatiate counting is included in the appendix unmown water ahead. xlsx Alternate Facts Would the outcome of the recoverability and impairment tests change if the probability assessment was revised such that there was a 50 portion, 40 percent, and 10 percent probability of scenarios A, B, and C occurring, respectively? If so, how? An impairment of 0. 62 million should be recorded. The calculation is included in the attachment rough water ahead. xlsx