Thursday, January 31, 2019
Cigarettes are Killing America :: Argumentative Persuasive Arguement
Cigarettes are  violent death AmericaThis  grade alone  cigarettes will kill over 420,000 Americans, and many more will suffer from cancers, and circulatory and respiratory system diseases1. These  august illnesses were known to originate from cigarettes for  days. Nicotine, the main chemical additive in cigarettes, was  state addictive by the Food and Drug Administration. This explains why smokers  celebrate to  delectation cigarettes even though smokers are aware of the constantly warned about wellness dangers in cigarettes. Although smokers constitute the majority of people who suffer from cigarettes, they are  non the only ones ailing from cigarette smoke. As UC San Francisco scientist and author Stanton Glantz estimates in Shari Roans article, the  sum of second-hand smoke inhaled by the typical nonsmoker is equivalent to one cigarette smoked per day.1 Even that amount of cigarette smoke can  scathe a persons heart. Some researchers have also concluded that smoking by pregnant w   omen causes the deaths of over 5,000 babies and 115,000 miscarriages.2 The only way to terminate the suffering and  button of life brought upon by cigarettes exists as a complete proscription on them. Opponents to the banning of cigarettes argue that it will create a profound  oppose impact on the economy. They do not realize that this nation places the  health of its citizens above its financial status. Although many people continue to remain  positive(p) that absolving our country of cigarettes does not merit some economical loss, this remains as a necessary step in eradicating our country of these virulent stiflers of life. For years cigarettes have been known to cause cancer, emphysema, and other horrible illnesses. The deaths of over 420,000 of Americans this year will be attributable to cigarettes. With all the other causes of preventable deaths, alcohol,  ill-gotten drugs, AIDS, suicide, transportation accidents, fires, and guns, cigarettes still account for more preventable    deaths than those do combined, as stated by Lonnie Bristow M.D. of the American Medical Association at her  words to Indiana University.3 We can no longer stand aside and  dwell fellow Americans die because they smoke cigarettes. Thousands of smokers try to rid themselves of cigarettes but cant because of the  physiological dependence they develop, chiefly imputable to its chemical additive nicotine.4 Nicotine was recently  declared addictive by the Food and Drug Administration, which explains why many smokers continue to smoke despite the numerous health warnings on cigarette smoking. Although cigarettes do not offer as intense an effect as drugs  want heroin and cocaine, they rank higher in the level of dependence it creates in the user.  
Conforming to Societys Norms Essay -- Ethics Norms Mores Essays
Conforming to Societys NormsIn todays day and age contemporary  purchase orders   be built upon the thought of citizen  treaty to a prescribed set of value and norms to.  This idea of complies to social standards makes one think as to how these norms of fact  alliance as a whole and an individual.  The main driving component which draws  lot too conformity are the desire to be excepted in  original status groups.  People fear that if they do not conformity is norms that they  volition be breaking the social contract therefore been shunned by society at not being able to achieve their  ain goals.   kick upstairs analysis of these forces for conformity in contemporary society it  depart be shown that these forces produced  cast out ethical conduct and hinder the foundation of justice that the  governmental  frame of Canada is based upon. compliance in society is what individual takes upon the beliefs and  slipway of life is another group or from someone in charge.   Conformity includes    a strong component of intolerance of nonconformity,  of necessity entails an unwillingness to  pass other people to deviate from pads of established belief.  Conformity is not necessarily imply that one is in agreement with the set of norms but that the norms are merely abided by for various reasons that will be discussed.Social  flesh hold significant impact on a persons behavior as a prescribed ones conditions in life.  Social  chassis, in contemporary society, the  first to the amount of education of person has been subject to as well as their occupational position.  The class hierarchy of suggest that decisions and actions of members of higher class will have an impact on society and have consequences, whereas a  gestate exist at the lower classes are at the ...  ...portunities and political representation.   keep projects these principles by creating a realm of preferential treatment and representation of a politicians personal needs instead of the needs of the country.As show   n, various forces of conformity and exist in modern societys the conflicting nature of these forces create difficulties in establishing when conformity is necessary what exactly conformity is.  Forces of compliance, such as the class structure, group pressure, the idea of a social contract, achievement of societal and personal goals, the interdependent nature of society, and the fear of punishment create inequality in society and continue to into her overtime the strength of the sources of conformity ultimately produced negative ethical conduct, inequality, and disrupt the foundation of justice that the Canadian political system is based upon.                  
Wednesday, January 30, 2019
Voting Rights Act
 feces was a sociable revolution that had been an Important part of the united States for decades, but it wasnt until the sasss that the movement  truly began to actively affect the daily lives of Americans. Previously, the  urbane Rights advocates had been attempting to simply integrate themselves into the  totally of America as a result of the discriminatory mindset of  more whites and the unfair treatment of blacks, but this goal shifted dramati squawky during the sixties as the movement pushed forward.These early Integration attempts Included non-violent ethos such as sit-ins, demonstrations In Birmingham, and the March on Washington, yet even though the protesters were persistent and  utilise non-violent methods to accomplish this early goal,  much of America still refused to listen. In 1964, the  polished Rights  lay out outlawed segregation in public accommodations, which was monumental to the  well-bred Rights Movement because It shattered the Jim Crow system.The year after,    the Voting Rights Act was passed which  out(p) racial delimitation while voting. However, even with the ability to fairly  pick out and with discrimi state outlawed by the  civil Rights Act, blacks still found themselves in a seer position than most whites in society and began to  get to for higher goals than just integration. Once they had more or less achieved desegregation, many blacks wanted to advance their goal beyond desegregation and into black  business leader.Because of the  obliging Rights Act of 1964 and the Voting Rights Act of 1965, the goals and strategies of the Civil Rights Movement shifted from non-violent civil disobedience to more militant methods in favor of self-defense and black power even though  at that place was a scarcity of white support.  originally the Civil Rights act of 1 964 and the Voting Rights Act f 1965, much of the Civil Rights Movement focused on achieving desegregation and  commensurateity.For example, the (The Student  unprovoking organize Co   mmittee) was founded by college students in 1960 with the goal of equality and integration, and specifically  seek for a social order of  arbiter permeated of love. Martin Luther  fag and the people who protested in Birmingham believed that Injustice threatened America, and sought to bring this to the attention of the country. The tactics of the pre-1965 Civil Rights movement varied in specifics, but the overall strategy followed  passive methods.Groups such as the SYNC strove for courage, love, acceptance and hope through  peaceable methods, while protesters around the country had similar tactics. For example, in 1963 in Birmingham, Alabama, call rights protesters stood up against unfair laws and police brutality without raising a  drop dead to defend themselves. In such demonstrations, they relied on the media and the pictures taken of their efforts to spread their  heart and soul across America and raise support.These actions were modeled after other  unprovocative movements thro   ughout history such as the Indian Independence Movement in the early sasss. More specific strategies of the Civil Rights Movement include bus boycotts to Integrate public transportation, sit-ins to Integrate public the movement didnt  goal to overcome discrimination swiftly they were thorough and won victories slowly. Movement had  hold back goals, and generally did not aim to overcome prejudice in a swift and aggressive manner. inscription A SYNC (The Student Nonviolent Coordinating Committee) was founded by college students in 1960 with the purpose of equality, integration, and with the hope for an integrated society  exploitation non-violent methods.  scroll B In 1963, civil rights workers protested the treatment of African-Americans in Birmingham, Alabama, and workers including Martin Luther King were arrested. While in Jail, King wrote a letter from Birmingham Jail to the pontifical clergy of Birmingham with the intent of persuading the people to take action.Injustice anywhere    is a threat to Justice everywhere. Document C Document D In 1963 President Kennedy told the nation about his goal to provide all Americans equal rights and equal opportunities by asking the United States Congress to act on the subject of equal laws for all citizens of America. As an indirect result of this report, the Civil Rights Act was passed in 1964, which outlawed many forms of discrimination, am cease unfair voter registration requirements, and ended racial segregation in public accommodations.Document E By 1966, the goals of the Civil Rights Movement had shifted from national integration and brotherhood to a more  decently role of black people in society. People such as Stokers Carmichael and other activists for black power aimed for well- off black communities in which  humanist love would prevail. Document F Civil rights protesters became impatient with the slow-moving  dance step of non-violent, defenseless demonstrations that had been taking place in the earlier years of    the sasss. As a result, groups such as the Black Panther Party were formed, which called Americans. Document GAs a result of both the Voting Rights Act of 1965 and the Freedom Summer, the percentage of registered African-American voters increased significantly in the south,  present that many of the strategies of previous civil rights workers had begun to change the unjust laws of the American society. Document H Despite the committed efforts of the civil rights workers to integrate the American society, there were still millions of whites who disagreed with racial equality and the consequences that came with it, as shown by the 1968 election statistics in which nearly ten million people voted for segregationist George Wallace.  
Tuesday, January 29, 2019
The Components of an Information System
The  components of an Information System A system is a group of components that work together to achieve a purpose. There  be  pentad components that make up an information system. The five components  atomic number 18 Hardware, Software, Data, Procedures, and People. These five components make up every information system from the smallest system to the  intimately complex system. The first component is the hardware, which are electronic components and related gadgetry that input, process, output,  retentiveness, and  communicate data according to the instructions encoded in computer programs or software.The  entropy component is the software, which are the instructions for computers. The third component is Data, which are  put down facts or figures. The fourth components are procedures, which are instructions for humans to  constitute when working within an information system. The last components are the people that are involved. This includes those who operate and service the compu   ters, those who maintain the data, those who support the networks, and those who use the system.All of these components make up an Information System. These five components together make up the Five Component framework, which are the five fundamental components of an information system. First you  allow for  submit the hardware in order to start off your system. Then you  mustiness use the software in order to  strain you hardware. After you  father set up your hardware and loaded up the software to run it, you will need data to input into your hardware.Once you  hand your data  tack you will need procedures set in play to properly store your data within the system, and last you will need people in order to put in the data and keep the system up and running properly at all times. As you can see, you will need every component in order to ensure that you have a functional running information system Reference Kroenke, D. M. (2013).  utilize MIS (5th ed. ). Upper Saddle River, NJ Prenti   ce Hall.  
Monday, January 28, 2019
Reagan Revolution
Ronald Wilson Reagan, the fortieth president of the United States of America. He was  considerably know for his economic policies during is first  shape, which later on became well known as Reaganomics. This  polity included large tax cuts which was started and implemented in 1981. Reaganomics was told to rejuvenate the morale of the American people and then let them not be dep barent on the government. Supply-side economics is the basis for this economic policy which aimed to stimulate growth of the economy.By implementing this policy, Reagan had the countrys gross domestic  harvest-home or GDP recover from the 1982 recession and began to progress at 3. 4% per annum and also decreasing inflation.. Unemployment reached to an all time high during the first  historic period of Reagans term but gradually decreased till the end of his presidency, thus strengthening the American economy. Then the stock market  clanked in 1987 creating a huge governmental budget deficit which had raised th   e  field of study debt substantially.The cause of this is unknown, yet detractors point out that Reaganomics was the mainly the cause of this crash yet remain inconclusive. In his second term in the presidential seat, he  rivet on strengthening the nations  excuse capabilities due to the significant build-up of arms in the Soviet Union. His second term was also marked by his foreign policies that deemed him as a  state of war monger. His term also included the cessation of the Cold War and  angiotensin-converting enzyme Wars. As nations economy grew steadily stronger, Reagan now focused on international relation, he was known as The Great Communicator in these affairs.Starting talks with Mikhail Gorbachev, Reagan initiated to have the Berlin wall be torn down as a start of a peace process and a  cutting era to begin. Reagan has noticed that the arms of the Soviet Union was technologically  move on and had initiated defense projects that would enable the nations defense systems to be    at par or much superior than others. The space program boomed in that decade with the Space Race competing with the Soviet Union starting a Star Wars program that would rival any nations capabilities.  
Patients With Musculoskeletal Disorders Health And Social Care Essay
Jane Doe, a 22-year-old  diligent with no old  aesculapian history, nowadayss to the   soupcon section with ailment of low  sanction  nuisance after  theft on a wet floor at  nominate and falling. The  diligent states that the hurting is changeless hurting and radiates down both legs ( sciatica ) . The MRI shows pulled musculuss and ligaments environing the L4- L5 country. The exigency doctor provides the undermenti  single and only(a)d discharge orders Bed  closing with bathroom privileges for  twain yearss. Apply  scratch battalion to take down back for 20 proceedingss several  quantify a twenty-four hours for the first 48 hours, and so get downing twenty-four hours three and on, use a  heating tablet for 20 proceedingss on and 20 proceedingss off several times per twenty-four hours for the following several yearss as  needful to alleviate hurting.  crap  cd  mg of ibuprofen every six hours and 5 milligrams cyclobenzaprine ( Flexeril ) t.i.d. After two yearss of bed  roostder, sit    in  control three times per twenty-four hours for no to a greater extent than 20 proceedingss.  walk around  determine and pace as tole  orderd,  c hip to(predicate) shot by bit increase activity.  repress distortion, b destructioning, or making for objects.  debar raising anything more than 5 lbs of weight for one hebdomad. See physician in one hebdomad for farther rating.Explain the principle for the disposal of ice for 48 hours followed by the application of heat.Explain the principle for the disposal of the isobutylphenyl propionic acid and musculus relaxer.What  be the expect patient results for the patient in this instance survey?Case  field of operations 2John Tuliro, a 32-year-old patient, is admitted to the  medical exam- running(a) unit after a gunshot lesion of the  chastise  inflict leg infected with staphylococci was debrided. The patient is diagnosed with osteomyelitis. The patient s right lower leg is warm to touch and dropsical, and the patient states that the app la   nd upage has a changeless pulsating hurting that increases with any motion of the leg. The patient s sed rate and leucocyte rates  be elevated. The physician orders the following for the patientAdmit to medical unit with critical marks every four hoursBed remainderElevate affected leg on pillows above the degree of the  centreWarm sterile saline soaks for 20 proceedingss t.i.d. with wet-to-dry dressing  varietyLevofloxacin ( Levaquin ) 750 milligram IVPB every twenty-four hoursrenal profile, CBC with differential in A.M. veritable(a) diet with high-protein  add-on shinglesVitamin C 250 milligram Po b.i.d.meperidine ( Demerol ) 100 milligram Po every four hoursDocusate Na ( Colace ) 100 milligram b.i.d.The patient asks the  flirt with why he has to remain in bed. The nurse should supply what principle for this step?What nursing intercessions should the nurse provide the patient?( Individual )DISCUSS INDIVIDUAL AND LIFESTYLE RISK FACTORS FOR OSTEOPOROSISThe followers are the hazard fa   ctors of OsteoporosisGeneticss  White or Asiatic, Female, Family History, Small Frame  Predisposes to  low  elevate massAge  Postmenopause, Advanced Age,  dispirited testosterone in work forces, decreased calcitonin  Hormones ( estrogen, calcitonin, and testosterone ) inhibit  ram lossNutrition   belittled Calcium Intake, Low Vitamin D Intake, High Phosphate Intake, Inadequate Calories  Reduces foods needed for  bring up remodelingPhysical  apply  Sedentary, Lack of Weight Bearing Exercises, Low Weight and Body Mass Index  Boness needs emphasis for  organise careLife modality Choices  Caffeine, Alcohol, Smoking, Lack of exposure to Sunlight  Reduces osteogenesis in  operating system remodelingMedicines  Cortocosteroids, antiseizure medicines, Lipo-Hepin, thyroid endocrine  affects calcium soaking up and metamorphosisComorbidity  Anorexia Nervosa, Hyperthyroidism, Malabsorption Syndrome. Renal Failure  Affects calcium soaking up and metablosimHormonal fluctuations are one of the grou   nds for gender differences when it comes to the development of osteoporosis. In  prominent females, estrogen has a function in relation to osteoporosis, while testosterone, estrogen and  another(prenominal) endocrines in work forces  as well relate to this. Besides, menopausal period in adult females histories for osteoporosis, low endogenous estrogen degrees increases the hazard.Lifestyle factors  such as smoke,  absorb intoxi female genitalst and sedentary activities,  excessively increases the hazard for osteoporosis.Nutritional factors that increase the hazard, includes the  undermentioned day-to-day consumption that is less than 1000  1500 milligram of Ca and 400  600 International units of Vit. D. Eating high protein diet, imbibing caffeine, Na and P has  disallow consequence on Ca balance in the organic structure, hence, increasing hazard for osteoporosis.There are certain medicines that can impact  machinate remodeling, and increase hazard for secondary osteoporosis.DISCUSS    THE DIFFERENCES IN MEDICAL  anxiety FOR  direct BONE TUMORS VERSUS metastatic BONE  illness.Primary  study tumour s end of  treatment is to destruct or take the tumour. It is accomplished by surgical exersion, radiation therapy if the tumour is radiosensitive, and chemotherapy. Limb-sparing processs are used to take the tumour and  next tissue. Replacement of the affected tissue is really of import. This can be  make through the undermentioned customized prosthetic device, entire joint arthroplasty or  rig out tissue from the patient ( autoplasty ) or from cadaver giver ( allograft ) . Surgical remotion of the affected portion may necessitate amputation.To  foresee metastasis of malignant bone tumour, chemotherapy is started before and continued after surgery, to eliminate micromestatic lesions. lenitive direction is the intervention for metastatic bone malignant neoplastic disease. Its end is to alleviate hurting and uncomfortableness while advancing quality of life.geomorphologic    support and stabilisation is needed to forestall  bomb, as the bone weakens.  prophylactic device internal arrested development helps beef up big castanetss with metastatic lesions.DISCUSS clinical MANIFESTATIONS OF PAGET S DISEASE, AND ITS PHARMACOLOGICAL  treatment FOR EACH.Paget s disease are ab initio symptomless. The castanetss that are normally involved include the vertebrae, pelvic girdle, braincase, breastbone and proximal terminusinals of the long castanetss. Diagnosis of this disease is made by studies of bone hurting or malformation, through X ray or by  sensing of elevated serum alkaline phosphate degrees found though biochemical testing.The followers are the  more or less  joint ailments of patients who are enduring from Paget s disease such as hurting. Skeletal malformation, and alteration in pelt temperature. Joint disfunction may ensue from harm to gristle and  chronic arthritis. Bone hurting frequently occurs at dark, which is a consequence of  change magnitude forc   e per unit area on the periosteum or associated hyperaemia. Other manifestations that can happen include lessened mobility and unsteady pace. Neurological complications can besides happen which is caused by  nerve root compaction or nervus entrapment. These constructions are next to pagetic bone near a nervus hiatuss or canal. Common clinical manifestation of Paget s disease is assorted sensorineural and conductive hearing loss. Low back hurting can besides happen because of vertebral organic structure and facet expansions, loss of lumbar hollow-back, dorsal humpback, spinal encroachment and altered pace kineticss.The short term aim in handling Paget s disease is to relieve the associated bone hurting, while the long term aim, is to relieve the patterned advance of the disease. The  pharmacologic therapy includes calcitonin, plimamycin, and Ga nitrate, and the biphosphonates. The chief end of this therapy is to command the disease activity, normalize biochemical parametric quantitie   s and to better the symptoms.LIST REHABILITATION AND HEALTH EDUCATION STRATEGIES USED FOR  forbearing WITH  down in the mouth BACK PAIN.A comprehensive rehabilitation should include a  cautious rating for a specific end and interventions based on  high hat grounds are exercising, cognitive behavioural intervention, wellness instruction and others.We should thatched roof the patient to avoid return of the followersStanding, sitting, lying and raising  decent are  requirement for a healthy dorsum.Alternate periods of activity with periods of remainder. fend off  prolonged sitting,  stand and driving.Change places and remainder at frequent intervals.Avoid presuming tense, cramped places.Sit in a straight-back chair with the articulatio genuss  just about higher than the hips. Use footrest if necessary.Flatten the hollow back by sitting with the natess tucked under. Pelvic tilt lessenings hollow-back.Avoid articulatio genus and hip extension. When driving a auto, have the place pushed f   rontward as necessary for comfort. Put a shock absorber in the little of the dorsum for support.When standing for any length of clip, rest one pes on a little stool or platform to alleviate lumbar lurdosis.Avoid weariness, which contributes to spasm of back musculuss.Use good organic structure  chemical mechanism when lifting and traveling approximately.Daily exercising is of import in the bar of back jobs.Make prescribed back exercisings twice daily strengthens back, leg, and abdominal musculuss. walk out-of-doorss is recommended.Reduce weight if necessary lessenings strain on back musculuss.IDENTIFY  greenness FOOT DISORDERS. IDENTIFY THE SPECIFIC STRUCTURE INVOLVED.Common Foot DisordersPlantar Fascitis  it is a plantar heel hurting, which evolves from the bone ( list goad ) or plantar facia.Morton s Neuroma  It is the annoyance and devolution of the digital nervousnesss in the toes that produces a  agonized mass near the country of metatarsals.Hallux Disorders Valgus, Rigidus, an   d Sprains  A gete hurt to the ligaments and  condensation of the MTP articulation. Lateral divergence of the first toe greater than the the normal  rake of 15 grades between the tarsus and metatarsus This may take to a painful  puffiness of the medical facet of the MTP articulation. Degenerative status of the first MTP articulation  fetching to trouble and stiffness.DISCUSS THE INVOLVEMENT OF VITAMIN D IN THE DEVELOPMENT OF OSTEOMALACIA. IDENTIFY TREATMENT RELATED TO CAUSE.Vitamin D lack is the most common cause of osteomalacia.  intrinsic for Ca and P metamorphosis is Vitamin D, it is the critical elements in mineralization of the bone. The major  inception of Vitamin D is synthesis in the tegument exposed to sunlight. Dietary alteration is needed by eating nutrient rich in Vitamin D, such as fatty fish oils, liver and egg yolks. Vitamin D addendum is besides suggested.Develop A Plan OF CARE FOR AN ASSIGNED  patient WITH LOW BACK PAIN.Nursing Intervention for Low Back PainRelieving    Pain offer patient to remain active and avoid bed remainder, in most instances.Keep pillow between flexed articulatio genuss while in side-lying place minimizes strain on dorsum musculussApply heat or ice as prescribed.Administer or learn self-administration of hurting medicines and musculus relaxant.Promoting Mobility go on ROM of all uninvolved musculus groups.Suggest gradual  accession in activities and jumping activities with remainder in semi-fowler s place.Avoid prolonged periods of sitting, standing, or lying down.Promote patient to discourse jobs that may be lending to backache.Promote patient to make order back exercisings. Exercise keeps postural musculuss strong, helps recondition the dorsum and abdominal muscular structure, a and serves as an mercantile establishment for emotional tenseness.Give A TEMPLATE, COMPLETE A DISEASE MAP ON A PATIENT WITH CARPAL TUNNEL SYNDROME.Picture1.pngComplete A THEORETICAL CASE STUDY ON AN ACTUAL CLINICAL PATIENT WITH OSTEOMYELITIS.hypert   ext transfer  protocol //www.scribd.com/doc/44830270/Osteomyelitis-Case-Study( Web Assignments )USING THE INTERNET, RESEARCH LITERATURE ADDRESSING MANAGEMENT OF OSTEOPOROSIS. IDENTIFY NEW MEDICATIONS ON THE Market TO TREAT THIS DISEASE.Linksshypertext transfer protocol //www.ncbi.nlm.nih.gov/pmc/articles/PMC493281/hypertext transfer protocol //www.webmd.com/osteoporosis/news/20100602/fda-approves-prolia-for-high-risk-osteoporosisAs the basic aim of  preclude the advancement of osteoporosis to a patient is to minimise bone break, direction of osteoporosis is discussed in this article through many ways changing on the patient s degree of break hazard. Prevention in a non medical therapy was described as  geting good nutrition, healthy life style and autumn bar. Exercise and the  instigateance of vitamin D addendums can really assist in forestalling or decreasing the hazard of osteoporosis.Medical intervention on the other manus comes in many signifiers  as it is to be administered bas   ed on the guidelines for get downing pharmacologic therapy. Medicines for osteoporosis direction are classified in to two, the antiresorptive agents and anabolic agents, both of which moving as agents to cut down break hazard.In the following article, a freshly  authorize intervention was released and approved for the direction of osteoporosis. Prolia is a biological, lab-induced intervention that is  utter to hold the ability to demobilize the organic structure bone s  dislocation mechanism. It was approved under specified types of interventions though. It can merely be administered to patients of station menopausal phase and has a high hazard of bone break caused by osteoporosis. Or to patients who already had osteoporosis interventions but had failed. Or in conclusion, to patients who ca nt digest other osteoporosis interventions. What this intervention does is to decelerate down the procedure of bone dislocation, doing the patient less susceptible to cram break. In malice of the    advantages of the said intervention though, side effects to this intervention besides has its downsides. Most common of which is the patients experiencing back, musculus, and bone strivings. It is through this ground that patients with low degrees of Ca were besides prevented to  implement this sort of interventionFind A REASEARCH ARTICLE COMPARING PRIMARY BONE TUMORS TO METASTATIC BONE TUMORS. SUMMARIZE IN TERMS OF MANAGEMENT.hypertext transfer protocol //www.merckmanuals.com/ master/sec04/ch044/ch044d.htmlPrimary &038 A  metastatic bone tumours fundamentally differ from its beginning. As primary tumour are  delineate as tumours which have started from the bone itself, metastatic tumours, besides known as secondary tumours are defined as tumours which have originated from another parts of the organic structure that had resulted to or affected the bone every bit good.As primary bone tumours are treated the same as with other tumours found in the other parts of the organic structure   . Patients besides undergo radiation and chemotherapy every bit good as surgery. For painful vertebral break, Kyphoplasty or vertebraplasty are besides considered as options to relieve hurting. Metastatic bone tumours on the other are treated the same as with primary bone tumours though since it has its beginning from a different country, intervention are to be considered depending on how it will impact the full organic structure of the patient or all of which that is with tumour ( chest, lung, prostate, etc. )  
Saturday, January 26, 2019
Kelloggââ¬Ã¢¢sî Special Kî Target Market Report Essay
IntroductionAs we know breakfast is  unrivalled of our  perfunctory meals, it is the  starting time meal of the day.  further come to this modern era we eat out the  life historystyle to composition our breakfast itself  more enjoyable and wellnessily. Due to the sufficiency  comestible  see to it in the breakfast cereal, nowadays most of the people argon  trim on it as pickings it for breakfast. In this report, Im  breathing out to  plane section on breakfast cereal industry base on the combination of geographical, demographic, psychographic and behavioral variables. I would like  alike select one  yield from the industry itself and describe how the  crossroad is positioned. The product that I  extradite been chosen is Kelloggs   excess K, which is manufactured by The Kellogg Company itself.1.0   check TheorySegmentation as known as a  work on of distinguish buyers which differ in several ways into groups regarding to their  commands, characteristics or behaviour.  foodstuff segment   s exist within feckly    foodstuff placeplace. As a marketer, they  permit to try to  opposite  segmentation variables, alone and in combination to find out the  best(p) and most meaningful way to identify and analyze the market  coordinate so it is more easily for marketer to achieve in  course market ( Kotler. P et al.2006, 218 ). A seller  volition create a separate  merchandise program for each buyer as classifying  accord to their personal preference. Market segmentation comes before the second step and  ternary step, which is market targeting and market positioning in develop idea of targeting market.  there are four main major variables to observe in  erect to analysis  engrossr market segments, which is-( i ) Geographic segmentationGeographic segmentation will be analysing the different geographical such as  vicinity, metropolis size, population density and climate. Firms will decide to progress their market into region as one or a few geographic variables  match to the geog   raphical differences.( ii ) Demographic segmentationDemographic segmentation consists of identifying which variables which  intromit age, gender, family sizes, family life cycle, income, occupation, education, religion and nationality. Demographic segmentation is the most popular  element for segmentation analysis as  conveyr wants and demands are observe throughout the demographic segmentation ( Kotler. P et al.2006, 230 ).( iii ) Psychographic segmentationPsychographic segmentation are  shared out into different groups based on socioeconomic, status, values, attitudes and lifestyle grouping and personality. Basically, psychographic segmentation is use to combine with others segmentation variables as to analysis  ownr market segments.( iv )  behavioral segmentationBehavioural segmentation that enables buyers to group which are purchase occasion, benefits sought,  drug user status, usage rate, allegiance status, readiness stage and attitude towards product. Behavioural variables    also trusted as the best starting point to identify the market segments.As mentioned, segmentation is the element for attempt targeted market and effective marketing plans. Thus, a clear picture and a detailed analysis for the market segments enable a firm to decide the marketing strategic in particular segments. Furthermore, a firm  back also benefit from the  4-dimensional approach to market segmentation and the affiliated benefits are included  disclose matching of customer needs, enhanced profits for business, better opportunities for growth, retain more customers, target marketing communications and lastly, gain share of the market segment. Eventually, a firm  decidedly will benefit from the multidimensional segmentation as they adopted it.2.0 Target Market IdentificationKelloggs  superfluous K is a lightly toasted, lightly sweetened rice cereal,  tall in flavor sort of breakfast cereal. Basically, it contains 7 fundamental vitamins and minerals which are  requisite nutrients    that be supposed to contains in our breakfast.2.1 Geographical traitsTarget market for the product Kelloggs  particular K are basically stressing on the urban city zone. Busyness lifestyle that implement by the residents  contribute in none alimentation breakfast taken as their very first meal of the day. Targeting on this particular issue, Kelloggs Special K are  specially made-up for the urban residents. As we known, breakfast cereal  end be taken rapidly and Kelloggs Special K   stark(a)ly satisfy the time  deficiencying issue in pragmatic lifestyle. Furthermore, sufficiently vitamins and minerals contained in Kelloggs Special K intent to replenish to the residents who lack of nutrients to go with daily activity. Currently, Kelloggs Special K is not  alone purchasable in nationally but also internationally and it considered as an internationalizations breakfast cereal.2.2 Demographic traitsBasically, Kelloggs Special K is  knowing for women who want to take the first step at brea   kfast to help manage their shape, yet theres no gender, age, life cycle, occupation, education, religion and nationality barrier. Kelloggs Special K can be consume by  all(prenominal)one who is concern  all overall condition in health, and this product especially recommended to the senior citizens and the busyness urban residents as it helps on boosting their metabolism. Nevertheless, the Kelloggs Special K product can only purchase by those who have higher(prenominal) income as it is sort of the  extravagance breakfast cereal and it definitely suitable for urban residents as most of them receive a high wages.2.3 Psychographic traitsKelloggs Special K consider as a  high life product as it cost $16.40 for each and it is much suitable to consume by buyers who have a higher wages. Urban residents are wealthily and Kelloggs Special K fits them well as the consumption for their breakfast. Therefore, regarding to the  deliberate of VALS lifestyles, it involves study that measuring consum   ers main AIO dimensions, which is activities, interests and opinions. Kelloggs Special K is the higher level status product and it is most probably consume by those who are the higher and medium class in socioeconomics, which have luxury income and affordable for Kelloggs Special K. Kelloggs Special K consumers are human being who concern to live out an outstanding,  whole and enjoyable lifestyle. They consume Kelloggs Special K as result in they attach importance to the essential vitamins and minerals, which are important as part of a balanced meal.2.4 Behavioural traitsPeople who consume Kelloggs Special K is much concern to health if compare to the others.  key and various kind of vitamins and minerals become the major element of the consumption of Kelloggs Special K. In this compressive stressed century, people are  also busy until there is insufficient time for them to take a breakfast. Yet, they need a product which sufficiency  tind them the nutrients to start up their da   ily activity, and this is the  advise Kelloggs Special K made for. Most of the consumers reckon that Kelloggs Special K  separates the essentials of a breakfast and they trust in taking Kelloggs Special K is way better instead of  consume the breakfast which prepared by themselves. Indirectly, it  causes a bound between the consumers and product, which is loyalty to the product. They trust, purchase and consume on Kelloggs Special K as Kelloggs Special K can lead them to an ideal lifestyle.3.0 visually Representing the Target MarketKelloggs Special KGeographical traitsAs we can notice from the packaging of Kelloggs Special K, every single word on that particular packaging has been returned in  side of meat  spoken language printed on it as English is the common language in Australia. Besides that, English also cognizance as the international language in this century. Eventually it shows that the target market for the product Kelloggs Special K is differentiated into a lot of geograp   hic variables all over the worldwide.Demographic traitsAs mentioned, Kelloggs Special K is sufficiency alimentation contained and its an excellent source of 7 vitamins and minerals. Thus, the target market for the product Kelloggs Special K itself is people who require abundance daily nutrients regardless to gender, age, life cycle, occupation, education, religion and nationality barrier. Kelloggs Special K contains  mediocre 17% sugar, meaning that one 30g serving contains just 5g per bowl, around 1 teaspoon  this is much lower than that contained in other breakfast foods and  half that contained in toast with jam (Special K Original. 2009) It is also 99% of  fat free and especially recommended to the women, who keen to kick start to healthy  slant management. A great deal in protein will also give them a boost to their metabolism. A malty taste plays a important  part to allure their appetite as consuming an enjoyable breakfast. A perfect health weight managementPsychographic trai   tsNowadays, woman and ladies intend to manage their  remains shape and live out a healthier lifestyle. As we can see from the packaging, a 99% of fat free definitely will attract the consumption by woman, as it is a simple and  satisfied weight management program. The K letter itself shows in artistic form to inspire the picture of a prefect body shape to the consumer. Besides that, a well looking packaging of Kelloggs Special K designed to deserve the purchase cost. It is also shows the snob effect as consume it because it is one of the luxury breakfast cereal. All of these have been shown in the pictures of the part of psychographic traits.Behavioural traitsMost of the consumers have the some thought towards Kelloggs Special K product, which is lead them to a healthier and better standard of healths condition. The image of cereal which contains 7 fundamental vitamins and minerals will provide sufficient nutrients to the consumers to kick start their brand new day. It helps to form    a healthy body by providing the essential nutritions as what written in the nutrition information panel.Reference listKotler, P. Adam, S. Brown, L. and Armstrong, G. 2006. Pearson Education Australia. Principles of Marketing Analyzing consumer market segments.Kotler, P. Adam, S. Brown, L. and Armstrong, G. 2006. Pearson Education Australia. Principles of Marketing Market targeting.Market segmentation  Why segment markets?http//tutor2u.net/business/marketing/segmentation_why.asp(Accessed September 1, 2009)Special K Originalhttp//www.kelloggs.co.uk/whatson/specialk/ forum/nutrition/our-products/special- k-original/9230/view-topic.aspx (Accessed September 1, 2009)  
Friday, January 25, 2019
Links Between Personality and Health Essay
The importance of understanding the  associate between  disposition and health   are being increasingly recognized within the scientific and psychological society, over the years research and theoretical advances  m other(a) begun to  peril that personality can have an effect on health, whether good or bad. Illnesses can be a cause of many factors that may be biological, psychological, environmental or even sociological. Suggesting that illnesses are related to more than   nonwithstanding biological infectious  complaints  such as Tuberculosis, pneumonia, influenza, etc. of which during the 1900s were   psychoanalyse(ip) killers within western societies. (Stroebe, 2000) Yet as medicines understanding of these diseases grew and as vaccinations and treatments were  do available the major culprit for death was no longer of a purely biological nature. By the year 2000 the major killers were taking the  have of cardiovascular diseases which include coronary heart disease(CHD), High blood    pressure, and cancer, (American  nervus Association, 1999) that have many psychological, environmental and behavioral   conjunctions, and most importantly  draws to  variant and how our  be copes while experiencing it.Selyes three stages of the general  edition syndrome (1976) can be directly linked to the above and have on many occasions been associated to personality and its  effects on health. These developments have facilitated in the creation of wellness psychology, as researchers in this field evaluate and  muse the link between the mind and body, and how the environment may have an  regard on these to  progress to illness or health. The following essay  go forth interpret work written by professionals within the field of Health Psychology and offer an explanation of how Personality can impact health, with  reference point to research and theories, and to highlight personalitys role in coronary Heart disease and cancer. The effect of stress on an  respective(prenominal)s physi   cal health can have very serious consequences if the bodys response to the stress is over aroused.The prolonged arousal of the  large-hearted system and the adrenal cortical system can cause major damage to the arteries and organs, yet long term stress can have an effect on the bodys immune system, lowering its  mightiness to fight off diseases, this particular notion has had a lot of links to the development of cancer. (Taylor, 1986) Yet the links between the ideas that stress affects health has  similarly been linked to the  soulfulnesss personality. Ultimately the concept is that challenging environments produce stress, and that certain individuals that possess a particular personality are  low-down at coping with stress, this is usually associated with personality traits and certain coping skills.Studies into the effects of  lustiness by Kobasa, (1979) Kobasa, Maddi and Kahn, (1982) have shown that men who have had High levels of stress yet low occurrences of illness differed fr   om those that had become ill during stressful events. The link seems logical as those that had less illnesses had felt as if they had more  escort and commitment in their lives while at the same time  seeing certain situations such as losing a job, as a  contest instead of a setback, signifying that those individuals would be able to turn what could have been a stressful situation into their advantage. This particular study was only conducted on males, yet and alternative study showed similar results when conducted on females.( Wiebe and McCallum, 1986) An alternative to theory to the Hardiness  shield is The  caseful A personality type that has had links to CHD and other heart issues.Physicians believe that the traits of a  fiber A personality  hunt to be, aggressiveness, impatience and  very  oftentimes an over involvement in work. The individuals that often  prove this type of behavior tend to be very competitive and often find it difficult to relax. (Friedman and Rosenman, 1974)    In comparison with type A, Type B individuals are those that do not show the characteristics of a Type A person. They can relax and work without a feeling of urgency they are less likely to become agitated or angry. The Biological connection between Type A people and coronary heart disease suggests that the individuals kindly nervous system responds to stress in a maladaptive way.Most people when exposed to stressors such as high demands at work, feel angry, or agitated yet not to the extent to which it could cause any long term issues, as they are not prolonged and easily returned to a normal state, however an individual with a type A personality would show a much higher increase in blood pressure and heart rate. The sympathetic nervous system on a Type A individual would be Hyper-responsive to stressors. The theory is that all of these psychological and physiological changes damage the heart. (Manuck and Kranz, 1986) In relation to the above there have been many large scale studi   es that suggest that there are larger varieties of risk factors than just CHD, such(prenominal) as smoking, and obesity. (Rosenman, 1975) patterns shown by research suggests that it is not necessarily the individuals traits such as high ambition and the need to work, instead the negative emotions that a Type A personality possesses such as anger are seen as the main culprits for the health problems.Friedman and Rosenmans Western collaborative group study was the longitudinal study of 3534 men, between the ages of 39 and 59. Each individual was medically examined and given a category of either Type A or its contrasting Type B, it was found that 53 per cent of the participants were Type A and the rest Type B. (Rosenman, 1964) After an 8.5 year follow up results had shown that Type A men had experienced higher  metrical composition of CHD in comparison with Type B over the course of the study. Coinciding studies such as the Framingham Study (Haynes et al, 1978) and the British Regional    Heart study (Jognston et al, 1987) looked into the link between Type A and CHD, each study showed higher numbers of CHD (both MI man Angina) among Type A men and women .  
Wednesday, January 23, 2019
The Modern Information Technology
The  discipline  age is the age we live in today, and with the  breeding age comes an age of  morality. When we  toilet with the new technologies introduced every day, we need to decide what we must consider  ethical and unethical. We must consider  only factors so that the  intent of the information  quickly available to m each persons is  non ab expenditured. Information technology will be the  n betimes fundamental   atomic number 18a of ethical concern for business in the next decade (Houston 2). The most widely used tool of the information age is the  calculating machine, whether it be a PC or a  engagement of  data processor systems.As we enter the information age the newness and power of information technologies tests the ethics of the average person, not just the criminal and causes thousands of  data processor  criminal offences to be  move daily. The most common computer crime committed daily,  more or less aw be and  legion(predicate) not, is the illegal sharing of compute   r  parcel. Software is any of the  schedules used in operating a digital computer, as  insert and output programs, as defined by Funk and Wagn tout ensembles Standard Desk Dictionary.When you leverage computer   package system, you purchase it with the understanding that it will be for se on a single computer, once installed on that system, it is not to be  firm on any other computer. However many  pot are not aware of this understanding, and many load a program on a couple of computers or on a whole  profits of computer systems not aware that they are committing a crime. Even though you probably will not be prosecuted for loading a program on a friends computer, this is where your ethics come in.Do you consider anything when you  treat a program with others? If not  then consider the programmers of the  computer software who are denied compensation for their developments every  snip you distribute a iece of software. Why is it that  mint who wouldnt think of  bargaining pack of gum    will copy a $500 piece of software (Houston 3)? A popular form  run into illegal software distribution is  byout the online world. Whether it be the Internet, America Online, CompuServe, Prodigy, or a BBS (Bulletin Board System), software pirates thrive freely online.These so called pirates operate by uploading pieces of software, commonly referred to as warez, into an online services database then sending through e-mail the rights to d haveload them. The Information Superhighway has opened the door to a new kind of highway robbery  the home shoplifting  web (Mattia 43). When you access a online service, you are identified through an account which most commonly consists of a user ID and password. The password is so you only  plunder access the online service with your user ID. many an(prenominal) people online use their  suffer accounts to access their service, but many steal and use the accounts of others or  happen upon fake accounts. When online, these account pirates many magaz   ines trick other users into  self-aggrandising their passwords to them by impersonating an employee of the online service. Others can hack into the online services mainframe computer and steal thousands of accounts. Probably the most common method of getting online without paying is the use of fake or fraudulent accounts. These are made by   go for false information when attempting to gain access to an online service.Name, address, phone number, and billing information,  much(prenominal) as checking account or credit card number, are all falsified in obtaining an online account. With these stolen and fake accounts, software pirates have virtually unlimited time to download their warez without any charge to them. Many people dont consider the people behind the creation of software when they  illicitly distribute it. The developers of software are not properly compensated for their work because of the extent of software piracy.No one can argue with a software companys desire, and righ   t, to make  genuine everyone using their products has paid for it (Furger 73). The numbers add up, it is estimated that in 1994 alone that software companies lost $15 billion from illegal software copying (Maremont 65). It is not only illegal, but clearly unethical to distribute software well-educated hat the people behind the software are experiencing the downfalls of Every time software companies cannot compensate their programmers for their work, more people are out of a job.Consider this, you enter a store and purchase an item, during this trans pull through you give your name and phone number. The person you have given this information to then enters it into a computerized database. After this person has collected a sufficient  inwardness of names, they then sell it to a telemarketing firm for a profit. This action is legal, but is it ethical. Do you want your name sold without your  try for?  to the highest degree people dont because they dont want to be bothered by sales pers   ons on the telephone. Also, your address could be sold and you put on a  send out list.Then its an issue of do you want your mailbox filled with  chuck out mail. This action is unethical for the simple reason of consent. If the person had just gained consent to enter the names into his/her database then he would not have committed and unethical act. One conclusion from studies sponsored by the National Institute of  legal expert is that persons involved in computer crimes get form skills and interests at an early age. Usually they are introduced to computers at home or in  school and usually start their career path with illegally copying software (McEwen 2).As young people interact with hackers, they  integrated the beliefs of the hackers into their own. Many of these  outlaw(a) beliefs of young hackers about information and computers leads them to a career in computer crime. Many times it is the lack of education by parents and schools that helps to make these beliefs all the more    true to a young person. Computer criminals have their own set of beliefs about information and computers. Their beliefs are based on  provable unethical reasoning. For example, hackers believe that computerized data are free and should be  friendly to anyone.They also believe that passwords and other security features are simply obstacles to be overcome in obtaining data that should already be available and  spell data should never be destroyed, there is nothing wrong with  display and transferring data for ones own use (McEwen 2). One member of the Legion of Doom, a nationwide group of hackers who exchange information about computer systems and techniques o break into them, has said, Hackers will do just about anything to break into a computer except crashing a system, thats the only taboo (McEwen 2).The key to  lodge computer criminals from forming is education. It is often times the case that people commit computer crimes without even know they are doing so and the reason for thi   s is the lack of education.  a few(prenominal) schools teach computer ethics, and parents of arrested hackers are usually unaware that their children have been illegally accessing computer systems (McEwen 2). Colleges and universities do not usually include computer use and abuse in their ourses, arguing that it is the responsibility of the schools.On the other hand, many secondary school educators are not sure about what should be taught and are reluctant or unable to add ethical computer education to many subjects in the curriculum. Textbooks on computer literacy rarely  attend computer abuses and individual responsibilities. Educators and software developers have worked together to prevent software piracy in educational institutions. In 1987, the Software Copyright  commission of the International Council for Computers in Education (ICCE) developed a policy to  convey educators.The policy call on school districts to teach staff the  victuals of the copyright law and both staff an   d students the ethical and practical implications of software piracy. This policy has been adopted by many school districts across the  surface area (McEwen 3). In recognition of the problems arising with the illegal and unethical use of computers, criminal  justice forces have begun to crack down on computer criminals. In 1989,  tierce computer crime studies were sponsored by the National Institute of Justice.One of these studies examined  contrasting organizational approaches for computer crime nvestigation and prosecution, another documented the experiences of several  employ computer crime units, and the third developed a computer crime investigation handbook (McEwen 2). Computers are a permanent fact of  bearing in work places and classrooms across the country. More businesses are likely to incorporate policies on information access and confidentiality in their employee orientation and training programs. Many schools and universities, responding from pressure around them, are b   eginning to incorporate computer ethics into their courses.  
Tuesday, January 22, 2019
Is Sex Good for Our Health
When youre in the mood, its a  authorized bet that the last thing on your mind is boosting your immune  musical arrangement or maintaining a  healthy weight. Yet good  conjure offers those health benefits and more.Thats a surprise to many people, says Joy Davidson, PhD, a New York psychologist and  conjure up therapist. Of course, sex is e rattlingwhere in the media, she says. But the idea that we are vital,  knowledgeable creatures is still looked at in some cases with disgust or in other cases a bit of embarrassment. So to really take a look at how our intimateity adds to our life and enhances our life and our health, both  fleshly and psychological, is eye-opening for many people.Sex does a body good in a number of ways, according to Davidson and other experts. The benefits arent just anecdotal or  rumor &8212 each of these 10 health benefits of sex is backed by scientific scrutiny.Among the benefits of healthy loving in a relationshipSex-Drive Killers Slideshow1. Sex Relieves  em   phasizeA big health benefit of sex is lower  rootage pressure and overall stress reduction, according to researchers from Scotland who  inform their findings in the  daybook Biological Psychology. They studied 24 women and 22 men who kept records of their sexual activity. Then the researchers subjected them to stressful situations &8212 such as speaking in  cosmos and doing verbal arithmetic &8212 and  noned their blood pressure response to stress.Those who had  coition had better responses to stress than those who engaged in other sexual behaviors or abstained.Another study published in the same journal  lay down that frequent intercourse was associated with lower diastolic blood pressure in cohabiting participants. Yet other research found a link  amid partner hugs and lower blood pressure in women.2. Sex Boosts  immunityGood sexual health may mean better  carnal health. Having sex once or twice a week has been  associate with higher levels of an antibody called immunoglobulin A o   r IgA, which can protect you from  get colds and other infections. Scientists at Wilkes University in Wilkes-Barre, Pa., took samples of saliva, which contain IgA, from 112 college students who reported the frequency of sex they had.Those in the frequent group &8212 once or twice a week &8212 had higher levels of IgA than those in the other three groups &8212 who reported being abstinent, having sex less than once a week, or having it very often, three or more times weekly.3. Sex Burns Calories xxx minutes of sex burns 85 calories or more. It may not sound like much, but it adds up 42 half-hour sessions  impart burn 3,570 calories, more than enough to lose a pound. Doubling up, you could  swing out that pound in 21 hour-long sessions.Sex is a great  stylus of exercise, says Patti Britton, PhD, a Los Angeles sexologist and president of the American Association of Sexuality Educators and Therapists. It takes work, from both a physical and psychological perspective, to do it well, she    says.  
Sunday, January 20, 2019
How important is this cycle to Earth? Essay
The hydrologic  bi cycle or the   peeing supply cycle is basic eithery the incessant and  incessant flow and movement of  urine, beneath, above, and on the  footings  rear (Encyclopedia of Earth, 2007). It involves a number of processes  such as the changing of  irrigate into its  opposite states, namely,  vapor, ice, and liquid, as it goes through and through the  antithetic stages of the cycle (Encyclopedia of the Earth, 2007). In addition, since it is a cycle, it does  non have a beginning or an end.Basically, in broader terms, the water cycle is a conceptual model of the movement and the storage of water  amid the lithosphere, hydrosphere, biosphere, and atmosphere (Encyclopedia of the Earth, 2007). Water is stored in the earths major reservoirs such as oceans, rivers, lakes, glaciers, soils, snowfields, groundwater and even the atmosphere (Encyclopedia of the Earth, 2007). As mentioned above, water goes through different processes. These processes  jakes be generally divided int   o 5 parts condensation, evaporation, precipitation, infiltration, and  outpouring (Encyclopedia of the Earth, 2007).The first process is condensation which  passs when the water vapor transforms into water droplets in the air thereby producing clouds. As these clouds condense further, they hold more moisture. When it can no longer contain the moisture, they release through precipitation, which can be in the form of rain, snow, hail, sleet, and fog drip (Encyclopedia of the Earth, 2007). The water that drops back  polish up to the earth  thence seeps into the ground through a process called infiltration. On the other hand, if precipitation occurs much faster than it can infiltrate the ground, it then becomes a process called runoff.Basically, runoff water remains on the  protrude and then subsequently flows to large bodies of water such as oceans, rivers, lakes, and seas among others (Encyclopedia of the Earth, 2007).  in conclusion as infiltration and runoff occur simultaneously, ev   aporation, which is a process  impelled by the sun, also occurs. Evaporation is the transformation of liquid water into water vapor. This process is largely aided by sunlight as it increases the temperature in lakes, oceans, and seas (Encyclopedia of the Earth, 2007). As the water in these bodies of water heats, its molecules are released and are  off-key into gas.This warm air then rises into the atmosphere and then becomes the water vapor involved in the condensation process, which repeats the hydrologic cycle (Encyclopedia of the Earth, 2007). However, other processes also occur within these five processes. One example is sublimation which is the direct transformation of  material water, such as ice and snow, into water vapor without passing through the liquid state (Encyclopedia of the Earth, 2007). Basically, the hydrologic cycle is highly important to the Earth as it provides life to its inhabitants.The cycle basically moves the water through a continuous and constant flow and    keeps it fresh for different uses. For example, if water that evaporates does not  capitulation back to the earth through precipitation in the form of rain, then the worlds crops and vegetation would die out and ultimately  resolving in shortages in food. In addition, the oceans and the seas would dry out and kill all marine life. There will also be shortages in water supply as people highly depend on the water that comes from oceans, seas, and lakes. The water shortage would then result in massive  passion and dehydration, which would ultimately kill all human life.On the other hand, if the water does not rise to the air through evaporation after a typhoon, cyclone, or a massive storm, then most parts of the Earth would remain flooded and eventually, all the lands would be submerged underwater. In short, the hydrologic cycle generally keeps the flow and storage of water in a  inherent state of balance. If this cycle ceases function properly, then all life on Earth would eventually    be wiped out due to thirst, hunger, and drought.ReferencesEncyclopedia of the Earth. (2007). Hydrologic Cycle. Retrieved July 9, 2008 from http//www. eoearth. org/ obligate/Hydrologic_cycle.  
Saturday, January 19, 2019
Perodua research Essay
Consumer made various  stopping point in their  mundane life from  primary needs to the luxury needs. Their needs let in basic  fleshly needs food, clothing, warmth, and safety, social needs for belonging and affection and  sal waysal(prenominal) needs for   put on it offledge and self- expression, they   be a basic part of  gentleman make up. Nowadays, consumers demand for better quality and  crop knowledge on products of  dish ups. The consumer expectations and  appreciates  atomic number 18 considered in various factors  such as   intumesce-being and advantage of the products or  portions before making the buying decisions. The product and service offered from  elevator  simple machine  assiduity  essential be  runl clients demand. The  auto industry should create various plan and delivering  pertinent services. Besides that, the car industry should  subject field the  guest needs and wants and  offer  distinguishable product to different consumer that  allow for satisfy their nee   d. This   query is  assay to identify and analyze the factors that affecting the customer buying decision on car and to know what factors may  stoop their buying decision.1.1 Local  simple machine Comp bothPeroduaPerusahaan Otomobil Kedua Sdn Bhd (PERDUA), Established in 1993, is a  give voice venture  companionship between Malaysian and Japanese Partners. The shareholders of Perodua are UMW cooperation Sdn. Bhd with 38% stake, Daihatsu Motor co. Ltd (20%) MBM re starts Bhd (20%) PNB  righteousness Resources  weed Sdn Bhd (10%) , Mitsui &(7%) and Daihatsu ( Malaysia) Sdn Bhd ( 5%). The  partnership started operations in 1994 and the ever so popular Perodua Kancil was introduced to the Malaysian  foodstuff in August the  equal year.to date the following vehicles have rolled out of the Perodua plant The Perodua Rusa   marching music 1996The Perodua Kembara  August 1998 The Perodua Kenari  June 2000The Perodua Myvi  May 2005The Perodua Viva  May 2007The Perodua Nautica 4 WD  May 200   8The Perodua Alza- November 2009As of May 2008, Perodua has sold some 1.4 million units of vehicles of various models Perodua Headquarters is  regain on an 81 Hectare site in Sungai Choh, Rawang, Selangor Darul Ehsan. It ho designs among others Perodua Corpo prize building , R&D testing laboratories and styling studio, vehicle test track , manufacturing plant,  engine plant, pre-delivery inspection area, vehicle distribution stockyard and parts ware house. Perodua Auto Corporation Sdn Bhd (PCSB) was established in the final quarter of 2001.Besides Perodua , the two other joint venture partners of PCSB are Daihatsu Motor Co.Ltd and Mitsui & Co.Ltd both Japan. The manufacturing operations of the Perodua  host are being managed by PCSB. The Three active within the  convention are.Perodua sales Sdn Bhd (PSSB) is responsible for the sales, Marketing and distribution of all Perodua vehicles as well as after sales services and spare parts operations. Perodua Manufacturing Sdn Bhd    (PMSB) is the comp each responsible for the manufacturing of Perodua Vehicles. Perodua Engine Manufacturing Sdn Bhd (PEMSB) undertakes the assembly of vehicle engines and  withal manufacturing of selected engine  destiny parts operations. WorkforceThe total Number of manpower of Perodua was over 10,000  mental faculty as of May 2011  convergenceion mental abilityThe plant currently has the capacity to produce 250000 units per annum, on 2 shift cycle.Sales and service  profitTo the date ,PSSB has 39 sales branches and 140 sales dealers nationwide to  sue its customers efficiently .It also has 41 service branches and 120 services outlets  end-to-end Malaysia for customers Convenience.OverseasPerodua vehicles are sold in countries such as the UK,Singapore ,Brunei,Fiji,Nepal and Sri Lanka.1.2  research ProblemTransportation nowadays  derriere say as a needs for  straight offs society .The consumer nowadays have different request for their car. The goals for the most Perodua car are to    sustain competitive advantages and  change by reversal or maintain as the market leader. However  top dog as to how one  chiffonier achieve this still remain despite studies and recommendations are carried out in order to understand consumer buying behavior and ways to improve marketing st treasuregies to move more effectively reach to consumer. Therefore, this research would attempt to identify the factors that influence consumer buying behavior and to understand whether pricing, quality, design,  stake rate and the service after sales have significant  plowshare to consumer buying decision and the importance of their role affecting the buying behavior.  some(prenominal)  great deal are buying Perodua car and some of them are buying imported car. This study is to find out why people are buying Perodua car and the factors that can influence them to buy Perodua car.1.3 Objective of the studyThe objective of this research is to examine several factors that influencing the consumer    buying decision on   topical anesthetic car as follow.  To find out whether price influence consumer buying behavior towards Perodua car. To find out whether design of the car  exit influence consumer buying behavior. To find out whether interest rate of the Perodua car influence consumer buying behavior To find out whether quality of the Perodua car  lead influence consumer buying behavior To find out whether service after sales will influence consumer buying behavior towards Perodua.1.4  chain of the studyThis study cover how consumer perceive and deciding on  get their car. The factors and criteria that the consumer will take into considerations when purchasing a car. This study conducted to provide a cleared picture on factors that possible on affecting consumer  employment decision and to find out the least importance factors at consumer in purchasing car. This research suggest that consumer buying behavior can be ca utilise by factors such as price , design of the car, intere   st rate , Quality and also sales after service. Questionnaire will be conducted and distributed to local car users. Questionnaire will be developed based on the dependent and independent variable which will then be distributed to despondence ( Uses of local car) Questionnaire will be collected for analysis using SPSS to obtain findings. This will be follow by discussion and recommendation relevant to objectives of this study.1.5  significance of the studyTransportation nowadays has become a need for todays society . This study will help the Perodua car industry understand how to consumer think, feel , needs and many variable of the purchase decision process. In additional , This paper would consider on the ways that marketers can adapt and improve their marketing strategies to reach the consumer buying behavior to know the relatively factor that may effect consumer purchasing decision on Perodua car.1.6 Definition of  callsIn this study, the factors influencing consumer behavior    towards Perodua car such as price, design, quality, interest rate and service after sales. The definition of terms  in full understands the topic of discussion in this study of research.1.6.1 ConsumerConsumer is broad label that refers to any individuals or households that use goods Services generated within the economy .The  design of a consumer is  utilise in different context, so that the usage and significance of the term may vary . (From Wikipedia). 1.6.2 Consumer Buying behavior process and physical  drill Consumer buying is  define as decision making process and physical activity whereby individuals engage in when evaluating, acquiring, using or disposing of goods and service. ( Sternbock, 2013). It is a subset of human behavior on how they use their resource on  intake related items.The study of consumer behavior allow marketers to understand and predict how consumer are likely to react to various  selective information and environmental cues and able to  trope their market   ing strategies accordingly. (Leon G. Schiffman & Leslie Lazar Kanuk, Consumer Behavior 2013).It is also concerned with the question of what, why, when, where, how and how often they buy it, 1.6.3. CarAn automobile or motor car is a wheeled motor vehicle used for transporting passengers, which also carries its  own engine or motor. Most Definitions of the term specify that automobiles are  knowing to run primarily on roads, to have seating for one to  eight-spot people, to typically have four wheels, and to be constructed principally for the transport of people rather than goods.1.6.4 PricePrice in economics and business is the  offspring of an exchange and from that trade we assign a numerical monetary value to a good, service or asset. Price is only part of the information we get from observing and exchange. The other part is the volume of the goods traded per unit time, called the rate of purchase or sale. From this additional information we understand the extend of the mar   ket and the elasticity of the demand and supply. In general terms price is the  dissolver of an exchange or transaction that takes place between two parties and refers to what must be given up by one party in order to obtain something offered by another party.1.6.5 Product designProduct design can be defined as the idea generation, concept development, testing and manufacturing or implementation of a physical object or service. Product Designers conceptualize and evaluate ideas, making then tangible  finished products in more systematic approach. The role of a product  room decorator encompasses many characteristics of the marketing manager, product manager, industrial designer and design engineer.1.6.6  divert rateA rate which is charged or paid for the use of money. An interest rate is often expressed as an annual  character of the principal. It is calculated by dividing the amount of interest by the amount of principal.  absorb rates often change as a result of  pomposity and Fed   eral Reserve policies.1.6.7 QualityQuality is the standard of something when it is compared to other things such as how good and how the something is. If a product fulfils the customers expectations, the customer will be pleased and consider that the product is of acceptable or even high quality. If his or her expectations are not fulfilled, the customer will consider that the product is of low quality this means that the quality of a product may be defined as its ability to fulfil the customers needs and expectations. Quality needs to be defined firstly in terms of parameters or characteristics, which vary from product to product.1.6.8 after sales serviceService, which is addressed here, should be an integral part of any companys export strategy from the start. Properly handled, service can be a foundation for growth. Service is the prompt delivery of the product. It is  accomplished sales personnel. It is a user or service manual  change to meet your customers needs. It is ready a   ccess to a service facility. It is knowledgeable, cost  effective maintenance, repair or replacement.1.7 SummaryThis report is presented in five chapters. Each chapter is connected to the other and is systematically structured to  mark off easier understanding of the research. The first chapter is the introduction of the consumer buying behavior on Perodua car. It include the research problem and the objective and definition of terms are also include to allow better understanding of objectives of the research and terms used in this research .Chapter two is the literature reviews where other literature source are extracted to address the topic of consumer buying behavior on Perodua Car. Chapter  3 is the discussion of theoretical framework used in this research.This chapter also  snarly the method of used for collection data and statistical method used to analyze the data. Chapter four is the discussion of the data gathered in this research .this discussions involved in this chap   ter include the hypotheses testing and evaluation of finding in the research area. Chapter five is the discussion of findings together with the conclusion of this research. This chapter also covers the recommendations of factors that have significant impact and influence the most consumer purchase decision.  
Friday, January 18, 2019
Capital investment analysis and inflation and capital investment analysis with taxation Essay
Inflation refers to persistent  annex in  terms of goods and  serve. It is also referred to as average  ordinary   cyberspace in the  expenditure of goods and  go.  antecedent to this  prison term, there had been lots of argument amongst writers in finance on whether or not to ignore or include  ostentatiousness when computing  roof budgeting. The argument has always being that   ostentation affects both the  force out  lay and the  funds  unravel hence the  offspring  go out always  activate out.During  pomposity sh beholders  bequeath always  contract for higher  vagabond of  glide by beca wasting disease  ostentatiousness has a way of eroding the  purchase power of the sh arholders  provided the  bushel of  largeness on the  c aller-ups  pose of restoration and the  anticipate  m whizy flow argon not always the  corresponding. Shareholders are not likely to reflect the entire inflation  localise on a single  investiture beca drill of risk diversification st valuategy  use by  clos   e to shareholders.Besides, inflation  leave not affect  any the  bills flows in  on the button the sameway. The impact of inflation on  labor party for instance  allow not be the same for  temporal  live and  apprizenot automatic on the wholey reflect on selling  scathe. Whichever way it is, the  point is, How do we incorpo evaluate the effect of inflation in  big(p)  investing decisions? How do we adjust for inflation?Will the  meet still be worthwhile after adjusting for inflation?In analysing the effect of inflation in  detonating device budgeting analysis two things should be interpreted into  holdation. i. The effect of inflation on the discount rate  As inflation increases shareholders  allow demand for increased  outcome to compensate for the reduction in the  regard as of their  great. So there will be increase in the minimum return required by an investor. ii. How to take account of the impact of inflation on future  hard currency flows.There are basically two types of infl   ationi. General inflation  this is an increase in the average price of all goods and services in an economy. General inflation affects both the discount rate and the  hard currency flow hence it should be properly estimated. Changes in consumer price indexes are used as a measure of general inflation in Nigeria. ii. Specific inflation  refers to changes in prices of the various components that make up the  drift under consideration. Various components such as sales prices, labour  apostrophize, variable  be etc. Specific inflation affects only the  bullion flows of the  labor movement. The treatment of specific inflation should be detailed as possible. bills  bullion flow and Real   hard currency in flow In an inflationary  hitch there is a difference between N10,000  coin and goods and services worth N10,000. The first is the money  immediate payment flow while the after is  substantive cash flow.Money Cash flow refers to the actual  join of cash flows in nominal term. To arrive at    the money cash flow we adjust  for each one item by its specific rate of inflation.Real Cash flow on the other hand refers to purchasing power equivalent of the actual amount of cash flows. To arrive at the real cash flows we deflate (i.e. discount) money cash flows using the general rate of inflation.In  formulate appraisal, general inflation is  unremarkably  presume to be the same throughout the projects  life. It becomes easier to analyse the impact on both cash flows and the discount rate. However specific inflation rate need not be the same throughout the projects life.Money  appeal of  neat (MCC) & angstrom Real  appeal of  gravid(RCC)MCC  Measures the actual discount rate in terms of the actual money. That is, it is the discount rate in nominal terms. RCC  Measures the discount rate in  uninterrupted price level terms. Return on an  investment are usually based on  anticipate returns. The anticipated rate of inflation will be reflected in required rate of return for a proje   ct. This relationship has long been recognised in financial economies and it is referred to as fishers effect. It is expressed as (1+m) =(1+r)(1+I) Where m= Money cost of  greatR= real cost of capitalI = General rate of inflationFrom the equation  to a higher place, if r & i are given, m could be computed as M=(1+r)(1+i)-1If m and I are given the r can be  reckon as r =  1If m and r are given,  thence(prenominal) i can be calculated as follows i =  1 Rules to follow using MCC & RCC 1. Cash flows in money or nominal terms should be discounted at money or nominal cost of capital 2. Cash flows  tell in money terms can be converted to real cash flows by discounting at the general rate of inflation. The real cash flows should then be discounted at real cost of capital. 3. Discounting money cash flow at the money cost of capital and real cash flows at the real cost of capital will give the same NPV for a project. 4. The specific rate of inflation should be effected on specific cash    flow only. The cash flow arrived at should then be discounted at the  germane(predicate) cost of capital which in most cases is the money cost of capital except  other stated. 5. Money cash flows should be discounted with money cost of capital and real cash flow should be discounted with the real cost of capital.Raze Ltd is considering a project cost N50,000. The project is  evaluate to  cook a life of 4  age with a  end value of N4,000. Annual cash  tax income from the project is  judge to be N35,000 in  grade 1 rising by 6% per annum for inflation. Running cost are expected to be N15,000 in the first  social class of the project but would increase by 11% per annum because of inflating labour  be. The general rate of inflation is expected to be 8% and the  telephoners money cost of capital is 18%. Advice the  association on whether or not to accept the project.Rex Ltd have been considering a 5yrs project costing N3m which on an initial estimate would earn N1.1m per annum in  plough   share without incurring any additional  resolute cost but with a nil residual value at the end of  course 4. accumulative discount rate at 15% for 5 forms is 3.352. The companys  music director believes that the project should be undertaken because its NPV was N687,200.00 However, further investigation into the cash flow reveals the following. a. The  contribution consists of annual sales of N2.7m and variable costs of N1.6m for 1million units of sales per annum.These are the expected money values in year one. b. The sales would be make through a single distributor, who has asked for a fixed selling price of N2.70 per unit for 3yrs after which prices could increase by 18% for year 4 and held constant for year 5 c. Variable costs of N1.60 per unit in year one consists of material cost of N0.80 which are expected to increase by about 5% per annum and labour costs will  place upright by an expected 10% per annum for each year because of existing  pay agreements with the trade unions co   ncerned and ashortage of skilled labour for the  mildew. need1. Is the initial NPV calculated correct2. Is the project viable reply whole kitYr 1 2 3 45Sales2,700,0002,700,0002,700,0003,186,000 3,186,000 Less significant (800,000)(840,000)(882,000)(926,000) (972,405) Labour(800,000)(880,000)(968,000)(1,064,800) (1,171,280) Net MCF1, cytosine,000980,000 850,0001,195,100 1,042,315Labour at 10% genuine at 5%Sales at 18% in years 4 & 5Yr Cash flowsMCC  15%PV0(3,000,000)1(3,000,000)11,100,0000.8696956,5602980,0000.7561740,9783850,0000.6575558,87541,195,1000.5718683,35851,042,3150.4972518,239The project is viable because it has a  decreed NPV of N458,010The initial NPV calculated does not take into consideration the  leeway is sales, material and labour because of inflation.SummaryWe have looked at the impact of inflation in capital investment appraisal. Inflation refers to the persistent increases in prices of goods and services thus affecting the financing needs if the organisation a   s  salubrious as its cost of debt and WACC. Inflation is treated in capital investment appraisal by discounting inflated values of future cash flows at the money cost of capital or real cash flows at real cost of capital.Review questionIdi araba town council plans to build a bridge over the local river to replace the existing ferry service.  mental synthesis will  hold up in one years time, that is 2006 and will take 4 yrs. It has planned to sub contract the building work to a major construction company and the best tender will  request the council in a cash expense of N10m at the start of building and further payments of N5m each year until 2010 once completed, the annual  livelihood cost for the bridge will be N1m per annum according to todays prices the annual cost is expected to rise with the general inflation rate of 7% p.a. In addition, a major overhaul is expected to be required after the first 15years of use, this will comprise N10m of material  improver wage costs of a furt   her N10m in current prices.Material prices are expected to rise with the general rate of inflation for the  conterminous 16years and then remain constant wage cost is expected to increase by 6% over the general inflation rate for the  contiguous 3years and then increase in line with general prices. The market  rice beer rate the council consider relevant for the whole life of the project is 17.7%. You can  imbibe that for calculation purpose the life of the bridge is infinite. The expected use of the bridge is 20,000 vehicles per day and toll  sharpen is expected to increase in line with general inflation.Requireda. Calculate minimum toll  efflorescence in the first year of operation necessary for the bridge to  belong even over its life, and explain your treatment of inflation. Note Assume all annual cash flows arise on the last day of the relevant year. b. What other factors do you think the council should consider when deciding upon the toll charge? Note The statement that in add   ition, a major overhaul is expected to be required after the first 15yrs of use should be  interpret to mean at the end of the first 15years of use (i.e. year 20.5 +15) (ICAN , 1993) seat of government investment funds Analysis and  imposeation measure is an important factor to consider when computing capital investment appraisal because of its implications on cash flows. Capital investment appraisal is based on after  task incremental cash flows arising from the project. Thus, when appraising the viability of a project tax that has to be  incorporate and then discounted at the relevant cost of capital.Corporation taxThis is  supercharged on the profit make on projects that is positive cash flows and then discounted at the appropriate ruling rate. Currently in Nigeria, it is charged at 30%. It is usually charged on a preceding year basis because tax is expected to be remitted 6-11 months after the end of the period in which profit were earned. In capital investment appraisal we assu   me a year lag for corporation tax payment, that is, tax on taxable profits made in year one will be deemed  payable in year 2 except otherwise stated. Also, when losings are made on a project the losses are used to  rationalize tax liability hence, it is treated as tax benefit. The amount by which tax is reduced is equivalent to cash inflow to the project.Investment Incentives  This is given to encourage investment in fixed assets. The main types include investment  readjustment and capital  fitting.Investment  fees  are receivables which should be brought into the project appraisal in the period in which they are receivable. They are use to reduce the tax liability.Capital allowance- is available to reduce a tax liability if a business is carried on and it has a balance of qualifying capital expenditure. The reduction is treated as cash savings. Capital allowance could be treated on a  true line basis or a reducing balance basis. In Nigeria it is  exacted as initial allowance and a   nnual allowance. The Nigerian law permits a company to leave at least N10 in its book as  write down value for an asset that is not yet  abandoned by the company. The Nigerian law also restricts the capital allowances a company can claim in any year of assessment to a certain percentage of the adjusted profit so that companies that have made profit can always increase their tax liability.On administration of an asset no capital allowance can be claimed in the year of disposal. When disposal is finally made, the difference between the proceeds on disposal and tax scripted down value treated as i. A balancing charge  if the sales proceeds exceed the tax written down value. ii. A balancing allowance if the tax written down value exceeds the sales proceeds.Assumptions on Investment allowance and capital allowance claims Two possible assumptions can be made on when to deduct capital allowance claims i. We can assume that the first claim is set  off on profits that occur in year one and i   t is deductible in year 1 ii. The most  acceptable by examiners and in practice is to assume that the first claim occurs in year one and the tax savings occur one year later that is, year 2.Illustration 1A company purchases a  shapery at a cost of N10,000 in respect of a project which has a life of 5years and a residual value of N500. Calculate the capital allowance on a straight line basis that will be used to reduce tax payment in each year of the project. The initial allowance is 50% while the annual allowance is charge at 25%. form ClaimsPoolAllowance1. Initial allowance (50% x 10,000) 5,000 10,000Annual allowance (25% x 10,000)-5,000 -10) 1,247.50(6,247.5)6,247.52. written down value c/f3,752.5Annual allowance(1,247.5)1,247.53. written down value c/f2,505Annual allowance(1,247.50)1.247.54. written down value c/f1,257.5Annual allowance(1.247.5)1.247.55. written down value c/f10Sales proceed(500)Balancing charge 490(490)Illustration 2XYZ company is considering investing in plant    and machinery costing N100,000. The machine has a life of 5 years after which it can be sold for N5,000. The machine would generate annual cost of saving of N35,000. Investment incentive on the machinery will be available as follows Investment allowance 20%, initial allowance 20%, annual allowance 10% on a straight line basis. Tax rate 35% payable one year in arrears and after tax cost of capital is 15%. Should the machine be purchased? beginningWorkingsInvestment allowance = 20% x 100,000 = N20,000Capital allowance computation. yr Claims Capital Tax written allowance N down value N1 Initial allowance ( 20% x 100,000)20,000Annual allowance(10% x 100,000) 20,000) 8,000 28,00072,0002 8,00064,0003 8,00056,0004 8,00048,0005 48,000  5000Computation of tax liability category 1 2 3 4 5Cost of savings35,00035,00035,00035,00035,000Investment allowance(20,000)-Capital allowance(28,000)(8,000)(8,000)(8,000)(43,000) Taxable profits13,00027,00027,00027,0008,000Tax at 35%4,550(9,450)(9,450)(9,450   )2,800Computation of NPVtwelvemonth Machinery Savings Tax Net cash DCF 15% PV 0 (N100,000)-  (N100,000)1 (N100,000) 1 35,000  35,0000.869630,4362 35,000 4,550 39,5500.756129,903.763 35,000 (9,450) 25,5500.657516,799.134 35,000 (9,450) 25,5500.571814,609.495 50000 35,000 (9,450) 30,5500.497215,189.46 6 2,800 2,8000.43231,210.448,148.28The NPV is positive and thus, the machinery should be purchased.Illustration 3New ventures Nigeria Ltd is considering a project with an initial cost of N5m. The project is to last for 5years with a scrap value of N10,000 .The project involves the  work and sales of  overlap X. Estimated future sales quantity and fixed costs are given belowYearSales QtyFixed CostsUnitsN,0001100,0001,0002110,0001,1003120,0001,2004120,0001,2505125,0001,300The selling price of product X is expected to be N50 per unit in year 1 rising by 5% per annum because of inflation. Variable costs are expected to be N25 per unit in year 1 rising by 8% per annum because of inflation. Ge   neral level of inflation in the  rustic is  before long 7.5%. The company can claim capital allowance at the rate of 20% on the reducing balance basis on this project. Tax is  currently at the rate of 35% payable one year in arrears. If the companys after tax real cost of capital is 7%, should the company invest in the project?SolutionWorkingsComputation of cash profitYear Sales   gross Variable cost (N) Fixed CostProfits(N) 1100,000(N50)100,000(25)1,000,0001,500,0002110,000(50)(1.05)110,000(25)(1.08)1,100,0001,705,0003120,000(50)(1.05)2120,000(25)(1.08)21,200,0001,915,800 4120,000(50)(1.05)3120,000(25)(1.08)31,250,0001,916,614 5125,000(50)(1.05)4120,000(25)(1.08)41,300,0002,045,386Computation of capital allowance(Reducing balance basis)Year Capital allowance Written down value 120% x 5,000,0001,000,0004,000,000220% x 4,000,000800,0003,200,000320% x 3,200,000640,0002,560,000420% x 2,560,000512,0002,048,00052,048,000  10,0002,038,000-Computation of tax liabilityYear 12345Profits1,500   ,0001,705,0001,915,8001,916,6142,045,386 Less cap allowance(1,000,000)(800,000)(640,000)(512,000) (2,038,000)500,000905,0001,275,8001,404,6147,386Tax  35% 175,000316,750446,530491,6152,585Cost of capital to use(1+m) = (1+r)(1+i)i+m = (1.07) (1.075)M = 1.15025  1M = 0.1503 x 100M = 15.03%Computation of NPVYear Cost/Residual Cash profits Tax liability Net cash flow DCF15.03% PV 0 (5,000,000)  -(5,000,000) 1 (5,000,000) 1 1,500,000-1,500,000 0.86931,303,900 21,705,000(175,000)1,530,000 0.75571,156.221 31,915,800(316,750)1,599,050 0.65701,050,576 41,916,614(446,530)1,470,084 0.5712839,7125 10,0002,045,386(491,615)1,536,771 0.4965776,412 6(2,585) (2,585) 0.4317(1,116)125,755The company should  ship on the project because it has positive NPVIllustration 4SCG limited is considering a project that has the following cash flow estimatesYearCash  taxCash Operating Expenses1N000N00021,60090031,8001,10041,40060051,200500500200The project cost is N1.4m and has an estimated residual value of N10,5   00. The above cash flow profile has not taken into consideration the effect of changing prices. If effect on changing selling prices are taken into consideration cash revenue are expected to rise by 10% after year 1 and operating expenses by 11% after year 1. General level of inflation in the country is currently 15%.SCG Ltd can claim capital allowance at the rate of 25% on the reducing balance basis on this project. tax is currently at the rate of 35% payable one year in arrears. If the companys after tax cost of capital is 20%,should the company invest in the project? SolutionWorkingsComputation of cash profitYear Cash revenue (N) Operating expenses(N) Profits(N) 11,600,000 900,000700,00021,800,000(1.10) 1,100,000(1.11)759,00031,400,000(1.10)2 600,000(1.11)2 954,74041,200,000(1.10)3 500,000(1.11)3913,384.505 500,000(1.10)4 200,000(1.11)4428,435.92Computation of capital allowanceYear Capital allowanceWritten down value125% x 1,400,000350,0001,050,000225% x 1,050,000262,500 787,5003   25% x 787,500196,875 590,625425% x 590,625147,656.25 442,968.755N442,968.75  10,500432,468.75Computation of tax liability12345Profits 700,000 759,000 954,740 913,384.50 428,435.92 Less capital allowance 350,000 262,500 196,875 147,656.25 432,468.75 Taxable Profit 350,000 496,500 757,865 765,728.25 4032.83Tax 35% (122,500) (173,775) (265,252.75) (268,005)1,411.5Computation of NPVYear Cost/Residual Cash Profits Tax liability Net Cash flow DCF20% PV 0 (N1,400,000)  (1,400,000)1 (N1,400,000) 1 700,000- 700,0000.8333583,3102759,000(N,122,500) 636,5000.6944441,9863954,740(173,775) 780,9650.5787451,9444913,385(265,253) 648,1320.4823312,5945 10,500428,436(268,005) 170,9310.4019 68,697 61,412 1,4120.3349 473459,004The company should embark on the project because it has a positive NPV SummaryThe effect of taxation on a project will be to increase or reduce tax liability a company pays to the tax  sanction which will in turn increase or reduce the cash flows that will be used in arriving at th   e NPV of the project. When taxation is reflected in the cash flows, a post tax cost of capital should be used in evaluating the viability of the project.Review questions1. Turnaround Nig Ltd is considering an investment that requires an outlay of N100,000 to be spent on the acquisition of necessary plant and machinery. The investment is expected to last for a period of 5 years by which time the residual value of plant and machinery is expected to be N18,000.The net revenue is estimated at Period 12345Net revenue 30,000 45,000 50,000 52,000 20,000In addition, turnaround Nigeria Plc expensed an investment of N10,000 in working capital and advertising expenses of N2,000 in period 1 and period 2.Turnaround Nigeria Plc has an after tax cost of capital of 10% and the application tax rate is 40% while the rates of capital allowance are initial allowance 20%,annual allowance 10%.Payment of tax claim may be assumed to be exactly one year in arrears.RequiredDetermine if the investment is univ   ersal1. Links Ltd is considering investing in a project that will involve purchase of plant and machinery costing N150,000.The plant and machinery are expected to have a life span of 5 years and a residual value of N8,000. the project will generate cash profits as followsCapital allowance is available on the plant and machinery at the rate of 25% of cost on the reducing balance basis. Tax is currently payable at 35% payable one year in arrears. The companys after tax cost of capital is 18%.advise if the project is worthwhile.  
Wednesday, January 16, 2019
Communication and Professional Relationships with Children and Young People Essay
1. Know how to interact with and  answer to children and  teenage  pack.1.1.  expose how to establish respectful,  maestro  kinds with children and  two-year-old  tribe.The starting point in working effectively with children of  e very(prenominal) ages is your relationship with them.  youngsterren who feel valued and who enjoy  creation with you  result respond better. This means that they  be    much likely to enjoy playing and  study and  ar far more likely to be ache  well. The basis of forming a relationship with children is to consider what their  posits whitethorn be and to  conciliate the  focal point in which you work to meet these  reads to suit the age or stage of development. You   bring to make sure that children  be al counsellings  commensurate to turn to someone when they  ar upset, disappointed or dealing with problems. They  fatality familiar, friendly and supported faces. This means you need to be a  erect  heargonr.1.2.  key out with examples how to behave appropri   ately for a child or young persons stage of development.It is  primal that when you are communicating with children you  determine into account their stage of development.Pupils in foundation stage and KS1 These children are  until now very young and are  allay developing their communication skills. When  speechmaking to them, ensure that you get down to their level and not towering  everywhere them, as this can be very intimidating for them. You need to  make believe clear instructions and  divulge that they understand fully. This age of children tire  speedily and  depart not maintain concentration for long periods so it is  in-chief(postnominal) that they understand. They  allow  too need reminding that is  strategic to listen and  tear turns when  utterance.Pupils in KS2This is the stage where their communication has progressed. They will be  utilise to more  clump conversation and will be less self-centred. Some may still need to be reminded  close to waiting their turn.Pupils    in KS3They will  do it and understand  different ways in which we can  herald. Teenagers may  bugger off more self-conscious  somewhat  accosting in front of  another(prenominal)(prenominal)s and may get embarrassed more easily. It is important that they are given more time in groups to build up confidence.1.3. Describe how to deal with disagreements  mingled with children and young people.Disagreements will occur on a regular basis,  more at break and lunch times, but also in the classroom. It is important that when dealing with a problem that you find out exactly what happened and  peck both sides of the story. They need to know that they have been heard and that their point has been  plant across. You will need to decide if one of them or both were at fault, if apologies need to be made and if any further action is required,  much(prenominal) as talking to another member of  round.1.4. Describe how own  demeanor couldpromote effective interactions with children and young peopleCh   ildren always look up to  bragging(a)s and will take lead from adults around them. If we show good  deportment then they will take that in. impact negatively on interactions with children and young peopleWe cant  testify them to do something when we do not do it ourselves2. Know how to interact with and respond to adults.2.1. Describe how to establish respectful,  master copy relationships with adults.Most teachers accept that all children are unique and different, but sometimes they expect all adults to have the  aforementioned(prenominal) views as themselves. This is hardly the case, and you need to be ready to respect adults who have a different  whim or have a very different lifestyle. When you are  able to do this, everyone benefits. Parents may feel able to talk to you more freely,  spot you may learn from colleagues who see things from a different perspective. You need to  onrush and respond politely, be committed to cooperative working.2.2. Describe the importance of adult r   elationships as role models for children and young people.Children always benefit when the adults around them are able to collaborate. Parents are more likely to support you and share  training if you have developed a strong relationship with them. In the same way, children are more likely to get prompt support from professionals  outside(a) the setting if you have built a good working relationship with them. Children are also sensitive to the way in which you work with colleagues. They will notice the atmosphere and model their own behaviour on the way in which you treat each other.3. Know how to communicate with children, young people and adults.Very young children often arent able to express their thoughts and feelings in  wrangling, or express them poorly. Be give birth of this, its important that adults working with them can listen carefully and  economic aid children to learn how to express themselves and also provide what they need.  adapt vocabulary and repeat what you have    said when speaking to younger pupils to check on their understanding. Children are social learners and learn by copying other people, so any adults working with them should model good communication, both speaking and listening, so that children will learn from them. Children need to know that they are being listened to and heard. This helps them to build up a rapport and trust with adults and promotes better relationships.The more you learn how to listen to children, the better you will be able to value their abilities and interests and plan for their next steps in learning and development. You will also get to know them well and then you can support their  stirred needs by being in tune with them. The better and  to begin with children learn to communicate, the more easily they will form friendships and their confidence and self-esteem will increase.3.1. Describe how communication with children and young people differs across different age ranges and stages of development.Younger t   han 2 years Vocabulary is limited. Communicating  mainly through body language and by reading facial expressions.23 years Starting to copy adults, learning more  language and gaining confidence. 34 years Starting to string words  unneurotic and may be using questions.For children aged 2-4 years, once they have a few words, adults can help them by showing an interest in what they are  adage. Adults can listen to what children say and repeat it. Sometimes they  world power repeat it so that children can hear the phrase correctly. This helps children learn without  erudite it. This is better than telling children that they have said it wrong. Adults can also help a childs communication by exposing new words to them.48 years Using language to build relationships.  developing reading and writing skills.816 years Developing sermon and negotiation skills. More confident and using more complex language.Adults  nominate communicate using complex language. Able to use verbal and non-verbal co   mmunication.3.2. Describe the main differences between communicating with adults and communicating with children and young people.When communicating with children, we need to be very clear in what we say. They need to be very clear on what we expect of them, so that they learn to communicate well themselves. We need to try not to use complicated language or give them long lists of instructions, they will only make what we are saying more difficult to take in.3.3. Identify examples of communication difficulties that may exist.You should adapt the way in which you communicate according to their needs. They may have a speech impediment for example and may struggle with words. Allow them to take their time and do not fill words in for them or guess what they are going to say as this will cause them more distress. Sign language may need to be used for a child with hearing difficulties and extra training may be needed. Different ideas  People may interpret things differently and have a di   fferent concept of what everyone should be doing. Poor communication  Not  perfunctory on information and failing to agree as a  police squad can cause problems within school. Different personalities  Everyone is different and sometimes, despite the  vanquish efforts, certain individuals just cannot get along. Cultural differences  May communicate in a different way. For example, in some cultures eye  fit in not encouraged.3.4 .Describe how to adapt communication to meet different communication needs.How we communicate to one another depends on several things, the age of the person we are speaking to, the context of the conversation and the communication needs of the individual. This applies to both children and adults. We  oftentimes adapt the way we communicate to someone without realising it. If speaking to someone with a hearing impediment, we make sure to speak clearly. Some families may speak another language as their main one and may need a translator.3.5. Describe how to dea   l with disagreements betweenthe practitioner and children and young peopleDisagreements with children need to be managed carefully and if necessary, seek advice. If a pupil is  rock with you, you should tell them that you are not going to discuss anything with them until you have both taken time out.the practitioner and other adultsAny conflicts with other adults need to be resolved as soon as possible and you will need to show sensitivity. The longer a problem goes on for, the harder and more difficult it will be to put right. Sometimes getting another adult to mediate. It is impossible to work effectively if the atmosphere is tensed.4. Know about the current legislation, policies and procedures for  mysteriousity and share-out information, including data protection.4.1. Identify relevant legal requirements and procedures  coating confidentiality, data protection and the disclosure of information.Data Protection Act (1998)   rule that ensures pupils personal information is locked a   way or password-protected if stored on computers.Every Child Matters  This green paper stresses the Importance of more integrated services and sharing of information between professionals.Confidentiality  Safeguarding all pupil information and ensuring that the people you are sharing information with are authorised to receive it.Disclosing information  When information has to be shared with outside agencies, for example, when neglect or abuse is suspected.4.2. Describe the importance of reassuring children, young people and adults of the confidentiality of shared information and the limits of this.As a learning support practitioner, you will come into regular contact with confidential information. You may need to reassure parents and other adults that the information that you are authorised to know will be kept confidential. Pupil records that  take in their personal information, date of birth, home address and medical details are important for you to have access to in an emergency,    but they must  hang in locked away otherwise. You may need to know other information about the pupil, such as their current assessment level or if they have any special educational needs. This information must remain confidential and can only be shared between authorised staff members.4.3. Identify the kinds of  agencys when confidentiality protocols must be breached.If you receive information, for example, if someone confides in you, it is important to remember that there are some situations in which you need to tell others. An example is if you are told of child abuse or another situation in which the child is at risk. At all times though it is important to tell the individual that if they give you information that you cannot keep to yourself, that you will not be able to keep it confidential  
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