Tuesday, August 25, 2020

The Struggle of Good vs. Evil in J.R.R. Tolkien’s the Lord of the Rings Trilogy Essay Example

The Struggle of Good versus Detestable in J.R.R. Tolkien’s the Lord of the Rings Trilogy Paper The Struggle of Good versus Detestable in J. R. R. Tolkien’s The Lord of the Rings Trilogy J. R. R. Tolkien is one of the most compelling dream essayists ever. He has been alluded to as the â€Å"father† of current dream writing. Tolkien was an English author, writer, philologist, and an educator at Oxford University. He has composed The Hobbit, The Silmarillion, the popular Lord of the Rings set of three, and then some. The Lord of the Rings has motivated writing, fine art, music, film, videogames, and TV. In The Lord of the Rings set of three, Tolkien proposes that the finishes don't legitimize the methods. J. R. R. Tolkien was conceived on January third 1892, the offspring of Arthur and Mabel Tolkien. Arthur Reuel Tolkien was 31 years of age when he proposed to multi year old Mabel Suffield. She happily acknowledged, yet her dad was troubled. He thought Mabel was too youthful to possibly be hitched, so the wedding was procrastinated on for a couple of years. In 1891, the two at last got hitched. Mabel’s father was not satisfied, he didn’t think the Tolkien family was adequate for the decent Suffield family, however he gave the couple his approval. Arthur’s banking business in England was not progressing nicely, so he chose to move to the city Bloemfontein, South Africa since it would be increasingly gainful. Mabel wasn’t too excited about the move. In a letter to her family she considered Bloemfontein an Owlin Wilderness! Horrendous Waste! (Doughan). They would wind up remaining there for some time. Arthur Tolkien composed the accompanying to his mom on January fourth, 1892: My dear Mother, I have uplifting news for you this week. Mabel gave me a wonderful little child the previous evening (3 January). It was fairly before time, however the child is solid and well and Mabel has come through magnificently. We will compose a custom exposition test on The Struggle of Good versus Fiendish in J.R.R. Tolkien’s the Lord of the Rings Trilogy explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on The Struggle of Good versus Underhanded in J.R.R. Tolkien’s the Lord of the Rings Trilogy explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on The Struggle of Good versus Underhanded in J.R.R. Tolkien’s the Lord of the Rings Trilogy explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The infant is (obviously) stunning. It has delightful hands and ears (long fingers), extremely light hair, Tolkien eyes and unmistakably a Suffield mouth. All in all impact monstrously like a reasonable version of its Aunt Mabel Mitton. At the point when we originally came to Dr Stollreither yesterday he said it was a bogus alert and advised the medical caretaker to return home for a fortnight yet he was mixed up and I got him again around eight and afterward he remained till 12. 40 when we had a bourbon to drink karma to the kid. The young men first name will be John after its granddad, most likely John Ronald Reuel inside and out. Mab needs to call it Ronald and I need to keep up John and Reuel†¦ â€Å"J. R. R. Tolkien :: Biography† So, J. R. R. Tolkien was conceived on January third. Despite the fact that his first name was John, almost everybody called him Ronald. South Africa could be a provoking spot for a little fellow to grow up. When Ronald was extremely youthful, he was nibbled by a tarantula. Later on, goliath arachnids showed up in his works (Tolkien, J. R. R. Fun Facts and Information). Mabel still loathed living in South Africa. The Tolkien family arranged an excursion to return to England, however Ronald’s sibling, Hilary Arthur Reuel was conceived, so they remained in South Africa for some time. When they intended to return to England once more, Arthur got sick and said he would meet the remainder of the family when he improved. Around Christmas time, the Tolkiens heard that Arthur had contracted rheumatic fever and he would need to remain in South Africa significantly more. On February fourteenth, 1896, Arthur endured a serious drain, and kicked the bucket the following day. Mabel chose to move with the two young men to a modest cabin in Sarehole, and self-teach them until they were mature enough to go to King Edward‘s school. Tolkien figured out how to peruse when he was 4 years of age, and soon he figured out how to compose well indeed. He cherished learning dialects. Since he adored anything having to do with words, his mom gave him heaps of books to peruse. His top picks were Red Indian books, Arthurian legends, George MacDonalds Curdie books, and the Red Fairy Book. At the point when Tolkien was youthful, the minimal expenditure being sent from Mabel’s father halted in light of the fact that the family changed to Roman Catholicism. Tolkien was acknowledged at King Edward’s when he was eight years of age. Everything was going fine until Mabel was determined to have diabetes in 1904. By the mid year, she had the option to leave the emergency clinic. Father Francis helped the family so they could remain at an administrative nation retreat house. In November, Mabel crumbled into a diabetic extreme lethargies, and passed on the fourteenth. Ronald and Hilary were presently vagrants. Father Francis picked who the young men should live with. He needed to ensure he picked cautiously in light of the fact that the vast majority of their family were Protestant. Father Francis picked their auntie Beatrice Suffield to be their overseer. She had no strict association. While living with their auntie, Tolkien started to concentrate more dialects. Since he knew Greek and Latin, it allowed him the chance to consider Anglo-Saxon. He understands beowulf, which was one of his preferred stories. Tolkien truly adored philology, the investigation of words. He started to make up his own dialects with his cousins. The principal language they made up was called â€Å"Nevbosh. † Tolkien needed to make a language with â€Å"Greek-style† words. He obtained a couple of Father Francis’s Spanish books, and the following language he concocted was â€Å"Naffarin,† which was intensely affected by Spanish. Tolkien chose to go significantly further, and make an entirely different letters in order to make another dialect called â€Å"private lang. † Father Francis imagined that the young men were miserable living with their auntie, so he sent them to live with another lady named Mrs. Faulkner. There was another fringe at the house that Father Francis was ignorant of, a multi year old young lady named Edith Bratt. She was three years more established than Tolkien, and they wound up becoming hopelessly enamored. When Father Francis found out about the two, he restricted Tolkien to see her. Tolkien wasn’t defiant, and he likewise relied upon Father Francis for monetary help, so he concurred. During this time Tolkien was attempting to get into Oxford University. He was diverted from taking a shot at his â€Å"private lang† and contemplating Edith, so he didn’t get in. In his journal, on January first, 1910, he composed Depressed and as much in dull as could be. Lord have mercy on me. Feel frail and tired (qtd in Doughan). Soon after, Tolkien and Edith chose to meet subtly. Father Francis caught wind of their gathering, and prohibited Tolkien from seeing her until he turned 21. Tolkien focused on his investigations to get his psyche off of Edith. In December he was prepared to retake the Oxford grant test. This time, he was acknowledged. During his first year of studies, Tolkien was keen on Germanic writing and Comparative Philology. One of his teachers figured he would be keen on the Welsh language, and suggested that he study it. On January third, 1913, Tolkien at long last turned 21. He was presently liberated from the boycott of seeing or conversing with Edith. He composed a letter to Edith on his birthday requesting that her wed him. In her answer letter, Edith said she was at that point drew in to wed her friend’s sibling. Tolkien met Edith at a train station and persuaded her to sever the commitment and wed him. She said the main explanation she would wed the other person was on the grounds that she knew no other qualified youngsters aside from Tolkien, whom she thought didn’t love her any longer. Tolkien informed Father Francis concerning their commitment, and he gave the couple his approval. Edith changed over from the Church of England to Roman Catholicism for Tolkien. It was currently 1914, and World War 1 was beginning. Tolkien wasn’t too excited about doing battle, yet a couple of dear companions were enrolled, and he heard them may be able to be in a similar regiment, or even a similar force. So Tolkien enrolled, and went to armed force drills. In 1915, he breezed through his end of the year tests. In the wake of getting his degree, he needed to take up obligations of being second lieutenant. He wasn’t with his companions as he trusted, and regular was discouraging. He wound up being named legion flagging official. Before the regiment headed out to France, Edith and Tolkien got hitched on March 22nd, 1916. They went on their vacation, yet Tolkien needed to leave England extremely not long after to battle in France. When Tolkien showed up in France, he understood his entire armed force pack was missing, and he had a ton of issues with obtaining and purchasing substitutions. He spent composing verse and tuning in to seagulls cruise by. Tolkien consistently stayed unharmed for the length of his administration. He got a letter from his old buddy Christopher Wallace that their companion Gilson had kicked the bucket. Tolkien had gotten channel fever, and was sent back to Edith in England. He got news from Christopher once more, about the passing of their companion Geoffrey Bache Smith. G. B. Smith’s final words to Tolkien were â€Å"May you express the things I have attempted to state long after I am not there to state them† (J. R. R. Tolkien :: Biography). These words motivated Tolkien. He started to consider folklore and the dialects he made. He never enjoyed the way that England had no evident folklore, and he concluded he would make one. He started to compose â€Å"The Book of Lost Tales† which would wind up being The Silmarillion. On November sixteenth, 1917, John Francis Reuel Tolkien was conceived. He was named after Father Francis, and obviously Tolk

Saturday, August 22, 2020

Health Care Utilization Assignment Example | Topics and Well Written Essays - 1000 words

Social insurance Utilization - Assignment Example Significantly, human services changes have extended access and made numerous individuals get to reasonable social insurance and medical coverage (Gulliford and Morgan, 2013). Overviews from specialists accused of looking for people’s assessments with respect to whether changes have made access of social insurance simpler propose that a great many people concur that wellbeing changes have been fruitful. For example, they refer to novel human services laws, and new medicinal services protection quantifies as a portion of the noteworthy additions. After about a time of unlimited discussions, gatherings and workshops, discourses and votes, the New York Times (April 5, 2010) detailed that Congress went into law significant wellbeing change laws (Gulliford and Morgan, 2013). 89 % of human services pioneers just as wellbeing arrangement producers accept the novel change laws will extend access to social insurance and make medical coverage moderate to countless Americans. Numerous feeling heads bolster the ongoing Modern Health Care Opinion/Commonwealth Fund. This must imply that medicinal services changes have been monstrously fruitful (Gulliford and Morgan, 2013). Additionally, feeling pioneers bolster various human services arrangement enactment planned for lessening the bottlenecks influencing effective conveyance of social insurance administrations. Appropriations pushed for through the wellbeing changes permit numerous individuals to get to human services and protection spread. Briefly, the changes improved assistance conveyance. The New York Times reports that 90% of the populace can get to modest protection spread; 88% give need for social insurance changes; 80% help development, which makes access to a patient’s foundation data simpler. Medicinal services suppliers and Medicare enhancers are increasingly responsible (Gulliford and Morgan, 2013). Changes in usage of human services imply that the United States presently gets other industrialized nations together with productive social insurance frameworks that make access to medicinal services fundamental. The new laws realized

Sunday, August 9, 2020

How Parroting Is Used in Therapy

How Parroting Is Used in Therapy Phobias Treatment Print How Parroting Is Used in Therapy An Effective Conversational Technique By Lisa Fritscher Lisa Fritscher is a freelance writer and editor with a deep interest in phobias and other mental health topics. Learn about our editorial policy Lisa Fritscher Updated on February 04, 2020 GARO / PHANIE / Getty Images More in Phobias Treatment Causes Symptoms and Diagnosis Types Parroting is a conversational technique that can be quite effective in therapy. The therapist loosely repeats what the client has just said. The twin goals of this technique are ensuring that the therapist heard what was said correctly, and encouraging the client to further clarify his or her thoughts. Effective Use When parroting, it is important not to go too far. It is much better to repeat only the last few words than to attempt to repeat several sentences. Additionally, repetitive parroting can become annoying. It can also make the client feel nervous or edgy. When used properly, parroting can help encourage the client to talk through all sides of an issue and come to their own logical conclusion. Part of Talk Therapy Parroting is used in talk therapy, also known as psychotherapy. Talk Therapy is based on the core idea that talking about the things that are bothering you can help clarify them and put them in perspective. Some talk therapists follow a specific school of thought, such as cognitive theory or behaviorism. Others use a more eclectic approach, drawing techniques, and principles from several different theories. Find Help With the 9 Best Online Therapy Programs Goals of Therapy Anyone seeking therapy should have goals in mind. If youre a phobia sufferer, your goal likely is to be freed of your irrational fears. Other goals of therapy are: Learn to deal with the disorder. The ultimate goal of any type of therapy is to help the client deal more successfully with a disorder or a situation.Make goals specific. The specific treatment goals depend on the individual client, the therapist’s theories and the situation at hand. The goal may be concrete, such as quitting smoking, or more abstract, such as anger management.Overcome and manage fear. When talk therapy is used for phobia treatment, there are generally two goals. One is to help the client overcome fear. The second goal is to help the client learn to manage any remaining fear so that he or she is able to live a normal, functional life.Resolve underlying issues: Some forms of talk therapy have a third goal. In psychoanalysis and related therapies, the goal is to discover and resolve the underlying conflict that caused the phobia or other disorder. In interpersonal therapies, the goal is to resolve problems in interpersonal relationships that have resulted from or con tributed to the phobia or other disorders.

Saturday, May 23, 2020

Cost Of Capital And Equity Example For Free - Free Essay Example

Sample details Pages: 3 Words: 959 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Narrative essay Did you like this example? A firm or a business can source its capital either by raising debt or through equity. The composition in which the firm finances its assets through debt or equity forms the Capital Structure of a firm. Therefore , when we talk about a companys capital structure we are basically talking about how a company has set up its financing. Don’t waste time! Our writers will create an original "Cost Of Capital And Equity Example For Free" essay for you Create order This can be seen at the right side of the balance sheet of a company. A company can finance itself by borrowing money i.e. through debt or through equity i.e. ownership of one or more than one owners and many of owners in case of a public company. Definition: A mix of a companys long-termÂÂ  debt, specific short-term debt, common equity and preferred equity. The capital structure isÂÂ  how a firm finances its overall operations and growth byÂÂ  using different sources of funds. The capital structure also tells us how risky a company is, as generally a company which is financed by debt extensively tends to be more risky. Thus, a firms capital structure is then the composition or structure of its liabilities. For example, a firm that sells $30 billion in equity and $70 billion in debt is said to be 30% equity-financed and 70% debt-financed. The firms ratio of debt to total financing, 70% in this example, is referred Figure showing Capital Structure of a company to as the firms leverage. In reality, capital structure may be highly complex and include tens of sources. Gearing Ratio is the proportion of the capital employed of the firm which come from outside of the business finance, e.g. by taking a short term loan etc. ASSUMPTIONS There is no income tax, corporate or personal. The firm pursues a policy of paying all of its earnings as dividends ie 100% dividend payout ratio is assumed Investors have identical subjective probability distributions of operating income(earnings before income and taxes) for each company The operating income is not expected to grow or decline over time A firm can change its capital structure almost instantaneously without incurring transaction costs. The reasons for taking the above mentioned assumptions are to remove the influence of taxation, dividend policy, varying perceptions about risk, growth and market imperfections so that the influence of financial leverage on cost of capital can be understood with more clarity. DEBT FINANCE EQUITY FINANACE What is it? Money is borrowed from the bank or any other financial institution An investor buys stake in your business ex. shares Pros You retain complete ownership of your business and the profits it generates. Interest payments are generally tax deductible. The investor shares the risk. If business fails, theres no need to pay back to the investor. There are no interest payments investors need to be paid a share of profits, which could be more than interest. Cons You have to pay interest on your borrowings. You have to repay the amount you borrowed, even if your growth plans dont come off. In most cases, youll need to offer security for your loan, so this option is difficult if you dont have assets. You share ownership of your business so if its successful, a share of that success goes to someone else. You lose control of your business. An investor may ask to sit on the board and take part in decision marking. Depending on the option you choose, your investor may take a share of profits. COST OF DEBT, COST OF EQUITY AND AVERAGE COST OF CAPITAL Assuming that the debt is perpetual, rD represents the cost of debt. rD = I / D = Annual interest charges / Market value of debt When the dividend payout ratio is 100% and earnings constant, rE represents cost of equity rE = P / E = Equity earnings / Market value of equity rA is the overall capitalization rate of the firm. rA = O / V = Operating income / Market value of firm where V = D + E Since rA is the weighted average cost of capital, it can also be expressed as: rA = rDD / (D + E) + rEE / (D + E) NET INCOME APPROACH According to this approach, the cost of debt, rD, and the cost of equity, rE, remain unchanged when D / E varies. The constancy of rD and rE with respect to D / E means that rA declines as D / E increases. This happens because when D / E increases, rD, which is lower than rE, receives a higher weight in the calculation of rA. NET OPERATING INCOME APPROACH According to the net operating income approach, the overall capitalisation rate and the cost of debt remain constant for all degrees of leverage. Hence rA and rD will be constant for all degrees of leverage. Hence cost of equity can be expressed as: rE = rA + (rA rD) (D / E) The critical premise of this approach is that the market capitalises the firm as a whole at a discount rate which is independent of the firms debt-equity ratio. As a consequence, the division between debt and equity is irrelevant. An increase in the use of debt funds which are apparently cheaper is offset by an increase in the equity capitalisation rate. This happens because investors seek higher compensation as they are exposed to greater risk arising from increase in the degree of leverage. They raise the capitalisation rate rE, as the degree of leverage increases. David Durand has advocated that the market value of a firm depends on it net operating income and business risk. The change in the degree of leverage employed by a firm cannot change these underlying factors. It merely changes the distribution of income and risk between debt and equity without affecting the total income and risk which influence the market value of the firm. Hence the degree of leverage per se cannot influence the market value of the firm.

Tuesday, May 12, 2020

Analysis Of The Poem Ragged Old Flag - 1081 Words

When songwriters begin to pen the lyrics of a song, I believe their ultimate goal is to transcend time in hopes of reaching listeners for generations to come. J.R. Cash, professionally known as Johnny Cash, wrote a song that did just that. â€Å"Ragged Old Flag† is a patriotic song that speaks to every generation. Written in 1974, â€Å"Ragged Old Flag† was meant to tell the story of our country. Johnny Cash recorded â€Å"Ragged Old Flag† live at the House of Cash. Cash wanted the song to be recorded live because it was raw, untouched, and unapologetically real. The basis of this analysis is to show how patriotism spans generations, but also why a song such as, â€Å"Ragged Old Flag† is an important part of patriotism in the United States of America. To begin, America has been through hell, but she always comes back. â€Å"Ragged Old Flag† was Cash’s response to the nationwide frustration brought on by the Vietnam War and Watergate Scandal. Johnny wanted to write a song that would make people feel patriotic and stand together during the Vietnam War and Watergate Scandal. â€Å"Ragged Old Flag† reaches many generations and that is apparent in the first couple of verses. Johnny Cash wrote â€Å"Ragged Old Flag† in first person point of view. The listener will be skillfully taken on a journey through the historical events of the United States. Within the first couple verses we are introduced to a man new to small town. He is walking by the courthouse when he notices an elderly man sitting on a bench. The manShow MoreRelatedRomanticism and Modernism as Strange Bedfellows: A Fresh Look at Jack Kerouacs On the Road12240 Words   |  49 Pages. I tingled all over; I counted minutes and subtracted miles. Jus t ahead over rolling wheatfields all golden beneath the distant snows . . . I pictured myself in a Denver bar that night, with all the gang, and in their eyes I would be strange and ragged and like the Prophet who has walked across the land to bring the dark Word, and the Word I had was ‘wow’ (35). He deems himself the romantic Prophet who bears the â€Å"Word.† Only in this case, the word is only an emotional, childlike utterance—â€Å"wow

Wednesday, May 6, 2020

What Role Do Mobile Phones Play in Society Free Essays

1. What role do mobile phones play in society? Discuss the influence of technology on everyday life: relationships, social movements and education. Mobile phones have a major impact on modern society as they are increasingly useful social tools. We will write a custom essay sample on What Role Do Mobile Phones Play in Society? or any similar topic only for you Order Now In 2004, ‘there were almost two billion mobile subscribers world-wide’ Arminen 2007. The majority of worldwide businesses use this technology to communicate. Mobiles have changed the way people organise activities, meetings and social occasions, and generally the way people go about living everyday life. Mobile phones increase contact with peers, so a person can always know what’s going on with those close to them. They help people communicate more efficiently, anywhere on the planet. Mobile phones have developed multi-features they are more than just a phone and can be used for sending text messages, taking photos, surfing the internet, playing music, using a calculator, setting an alarm, playing games, sending email, checking the time, calendar, maps, GPS, banking, radio, business’s such as voice memos, and are capable of an amazing amount of functions and some have many more functions than a computer, have the added bonus of high portability. On the down side however mobile phones can break down personal barriers where a person can find it hard to have any personal time, or participate fully in their present environment without interruptions as the majority of people never turn off their phone, so there is always constant communication. Modern day society has formed a very strong reliance on mobile phones where most individuals cannot leave home without their mobiles and have developed a need to be constantly contacted. Overall mobiles have a very large influence on relationships. Mobile phones play a huge role specifically in adolescences relationships. Mobile phone technology allows us to communicate with social groups in new ways, and to reaffirm those relationships, regardless of distance. SMS connects individuals in a non intrusive way so time and physical location are no longer important boundaries to communication (Horstmanshof Power, 2005) instead the shortness of the message is more important indicator of uptake giving rise to creative code. Horstmanshof and Power’s research looked at how the new communication was being taken up by what groups, and the rules, communication and social interaction of those groups. The results showed that SMS was mostly used to tighten close relationships. Mobile phones provide an easier way to communicate, and helps some shy adolescences become more social. Furthermore text message or SMS, help adolescences ‘check each other out’ (Cupples Thompson 2010) without embarrassment of getting rejected by a potential partner. Mobile phones assist in taking away any awkwardness on the next appointment or date by getting to know a stranger or potential partner (Cupples Thompson), by facilitating the asking of questions a person wouldn’t normally ask face to face. Despite their many positives mobile phones can have a negative side. All the availability leaves people with little personal uninterrupted. As Horstmanshof and Power describe ‘it’s like you are inviting the whole world into your space’ at any time the mobile is on. The easily accessible, relatively cheap and individualised nature of mobile phones has increased their popularity to the point where they have changed the way people interact at work as well as at home (Geser 2010). Mobile phones are increasingly breaking down the boundaries between work and home. Mobiles have changed the way individuals make decisions from individual to more consultative, the way people report emergencies, the social messages of status or connectedness we send to others who witness our calls, the way people participate in the present with increasing interruptions, the way people keep social obligations and the way people can change appointments at short notice, the way we can access greater amounts of information, and importantly, the change from a specific, location based communication system (landline) to an individual recipient. Geser suggests mobiles allow an individual to carry the cocoon of another place to where we are at present which may be a different place emotionally as well as physically to our current location and we need to skillfully maneuver between the two. This is particularly important in the work home boundaries. We need to make new decisions about when we are interrupted and how to deal with the present social or work situations (Geser) which may result in more self control as well as more social control like requesting people turn off their phones before meetings. Geser also supports that with their great ease mobiles also raise some concerns about people but especially children being less independent, and about mobile phone use contributing to fracturing social cohesion through subgroups potentially challenging the norm and the lesser social influence of more formal networks to increasingly informal networks. Technology has evolved where a person can access almost anything on their mobile phone including the internet, so that information is very easily accessible. Mobiles can help students do calculations through the use of a calculator or using specific programs on a computer such as the SPSS program Swinburne University uses for statistics. Encyclopedias are readily accessed online mostly for free which helps a person access the information they need at any time regardless of library opening hours or physical location. Almost all information is available at a click of a button. There is also computer assistant learning programs (Cradler et. l 2002) such as ‘cogmed working memory training’ (a memory training used for individuals with short term memory difficulties) that can be accessed through the mobile. Individuals are also not limited to working on a farm if they live in regional parts of the world as there is university and high schools based online and accessible through mobiles. However there are consequences of having to much easily accessible information. People become too dependent on often superficial information and don’t research as thoroughly. Skills, such as spelling are often diminished as Microsoft Word corrects spelling mistakes and even helps with grammar. Less effort is required in modern day society where it can be argued people are fed information. It has also become easy to plagiarize (Snooks and Co, 2002) and copy other peoples work and pass it off as your own but also easily to be found out. References Arminen, I, 2007, ‘Review Essay, Mobile Communication Society? ’, Mobile Communication Society? , v. 53, no. 1 University of Tampere viewed 19 March 2010 http://asj. sagepub. com Cogmed, 1999 Karolinska Institute, viewed 6 April 2010, http://www. cogmed. com/ Cupples, J ; Thompson, L, 2010, ‘Heterotextuality and Digital Foreplay’, Feminist Media Studies, v. 10, no. 1, pp. 1-17, Ebscohost viewed 19 March 2010 http://www. informaworld. com/smpp/content~db=all~content=a919196107 Geser, H, 2004, ‘Towards a Sociological Theory of the Mobile Phone’, ‘Sociology in Switzerland: Sociology of the Mobile Phone’, Google Scholar viewed 16 March 2010 http://socio. ch/mobile/t_geser1. pdf Horstmanshof, L, ; Power, MR, 2005, ‘Mobile phones, SMS, and relationships’, Humanities ; Social Sciences papers, v. 32, no. 1, pp. 33-52, Bond University viewed 16 March 2010 http://epublications. bond. edu. au/hss_pubs/75/ Snooks and Co 2002, Style manual for authors, editors and printers, 6th edn, John Wiley ; Sons, Milton, Qld. Published 2010 How to cite What Role Do Mobile Phones Play in Society?, Papers

Saturday, May 2, 2020

Discussion on the Application of DSS-Free-Samples for Students

Question: Discuss about the application of the DSS. Answer: Introduction The following assignment analyzes the application of the DSS which is decision making system and the cloud computing application in the industry and the chosen company is the commonwealth which is an Australian multinational bank which operates in New Zealand, Fiji, Asia, United States and United Kingdom. The commonwealth gives various financial services like loans, investment and insurance. It is regarded as the largest Australian bank which is listed in the securities exchange of the Australia. It was founded in the year 1911, the year 2016 the bank has amounted the revenues twenty five billion dollars, the profit earned by the bank in the year 2016 was over ten billion. It employees more than forty six thousand employees with total assets over 930 billion dollars. The assignment focuses on how the ban are utilizing the feature application of the cloud computing DSS which has been explained with the help of figures and statics. The cloud services used by the commonwealth are from I BM and HP and the bank efficiently using the application to cut its operational costs in the bank. Discussion DSS The Decision Support system (DSS) is the software which is programmed to study and analyze the business data which can help the businessmen to make decisions in easy way. Its application is more in making decisions.[1] The Decision support system can be used for the comparative study of the sales of the company at different intervals. It predicts the revenues of the company on the basis of the sales of the product. It is also used to study the effect of the new decision on the basis of the past decisions which was made by the company[2]. The usage of the DSS in financial sectors such as banks is crucial, there are huge amount of the data in form of the customer and its bank information. The DSS is mainly used to improve the e-banking facility of the commonwealth bank. Figure 1: The working structure of the DSS (Source: Nasri, Wadie, and Charfeddine, 2012, pp. 14) To improve the e-banking facility for customers, commonwealth bank hold timely strategic meeting[3]. The best tool to make this meeting successful is the usage of DSS. Figure 2: How financial institution utilizes DSS (Source: Fang, Chao, and Marle, 2012, pp. 644) With increasing population moving towards the e banking facility the DSS is the powerful tool for decision making. For instance Ditch DSS software which is a web based service designed by for storing and analyzing the property market of a country[4]. It stores and analyzed the commercial properties information like taxation, owner name and the size of the property which provide a full scale assessment to the banks with their queries related to the bank. The DSS software was also very useful in the retail bank which uses the application of the DSS to manage the queries of the customer and also helped to reduce the operational costs. Cloud computing in the banking sectors The cloud computing in the banking sectors has transformed the operation of the IT industry but bank like commonwealth bank and other financial sectors are still hesitant to use the cloud services due to lack of security and rising data breaches in the cloud data[5]. The banks data are very valuable and confidential and the breach in their system can lead to huge loss of money. Nowadays banks are also using IT products to extend their business online like the online payment and e-banking[6]. In order to carry out these operation cloud application are helpful in various ways. Using cloud application will enable them for efficient client service as the data are stored in cloud it will enable them for faster access of the services of the banking[7]. The online payment and various transactions will be faster and efficient. Thus the cloud service is flexible according to the customer needs. Figure 3: The changes in the operation in the banking industry using cloud application (Source: Prasad et al. 2014, pp. 356) Using cloud service will reduce the extra operational cost of the bank as the management of the bank data requires no additional cost[8]. The bank can also utilize the softwares which are necessary for operation free of cost as cloud contains all the software in it[9]. Thus additional cost of storing data and usage of the software is saved using the cloud service. The commonwealth bank of Australia has reported that the usage of the cloud in their business has reduced the cost and the time invested in standing up a news server has reduces from thousand dollar and the eight weeks to 25 cents and the eight minutes[10]. Cloud computing models 2011 2012 2013 2014 2015 2016 BaaS 19% 18.75% 18% 18% 17.5% 17.4% SsaS 28% 21% 20% 18% 17.7% 17.8% PaaS 50% 33% 30% 28% 26% 21% IaaS 49% 47% 49.4% 48% 37% 32% Management and Secondary 35% 40% 38% 30% 22% 20% Figure 4: Graph depicting the usage of various models of cloud computing software (Source: Created by author) Conclusion From the above report it can be concluded that the DSS which is the Decision Support system (DSS) is the software which is programmed to study and analyze the business data which can help the businessmen to make decisions in easy way. Its application is more in making decisions. The banking has huge application in the DSS as the huge and complex data can be used to predict the revenue of the company and it help them to make better decisions. The figure in the assignment shows the working of the DSS and in the second figure shows how the financial organizations use the application of the DSS. The cloud computing system has huge application in the IT industry but banks are also utilizing the application of the cloud computing as it saves the operational cost of buying software or storing data. The figure 3 shows that the difference between the operation by not using the cloud computing applications and with using cloud application. The graph shows the various software of the cloud whic h has been in demand in the market for five years it shows that there is a high demand of the cloud software in the market. Common wealth is also using the cloud services of IBM and HP companies to simplify its business operation. References Chang, Victor, Robert John Walters, and Gary Wills. "Financial Clouds and modelling offered by Cloud Computing Adoption Framework." (2014). Chang, Victor, Robert John Walters, and Gary Wills. "The development that leads to the Cloud Computing Business Framework." International Journal of Information Management 33, no. 3 (2013): 524-538. Fang, Chao, and Franck Marle. "A simulation-based risk network model for decision support in project risk management." Decision Support Systems 52, no. 3 (2012): 635-644. Jadeja, Yashpalsinh, and Kirit Modi. "Cloud computing-concepts, architecture and challenges." In Computing, Electronics and Electrical Technologies (ICCEET), 2012 International Conference on, pp. 877-880. IEEE, 2012. Nasri, Wadie, and Lanouar Charfeddine. "Factors affecting the adoption of Internet banking in Tunisia: An integration theory of acceptance model and theory of planned behavior." The Journal of High Technology Management Research 23, no. 1 (2012): 1-14. Prasad, Acklesh, Peter Green, and Jon Heales. "On governance structures for the cloud computing services and assessing their effectiveness." International Journal of Accounting Information Systems 15, no. 4 (2014): 335-356. Sauter, Vicki L. Decision support systems for business intelligence. John Wiley Sons, 2014. Schlagwein, Daniel, Alan Thorogood, and Leslie P. Willcocks. "How Commonwealth Bank of Australia Gained Benefits Using a Standards-Based, Multi-Provider Cloud Model." MIS Quarterly Executive 13, no. 4 (2014). Shibl, Rania, Meredith Lawley, and Justin Debuse. "Factors influencing decision support system acceptance." Decision Support Systems 54, no. 2 (2013): 953-961. Zissis, Dimitrios, and Dimitrios Lekkas. "Addressing cloud computing security issues." Future Generation computer systems 28, no. 3 (2012): 583-592 Shibl, Rania, Meredith Lawley, and Justin Debuse. "Factors influencing decision support system acceptance."Decision Support Systems54, no. 2 (2013): 953-961. Nasri, Wadie, and Lanouar Charfeddine. "Factors affecting the adoption of Internet banking in Tunisia: An integration theory of acceptance model and theory of planned behavior."The Journal of High Technology Management Research23, no. 1 (2012): 1-14. Sauter, Vicki L.Decision support systems for business intelligence. John Wiley Sons, 2014. Fang, Chao, and Franck Marle. "A simulation-based risk network model for decision support in project risk management."Decision Support Systems52, no. 3 (2012): 635-644. Zissis, Dimitrios, and Dimitrios Lekkas. "Addressing cloud computing security issues."Future Generation computer systems28, no. 3 (2012): 583-592. Chang, Victor, Robert John Walters, and Gary Wills. "Financial Clouds and modelling offered by Cloud Computing Adoption Framework." (2014). Jadeja, Yashpalsinh, and Kirit Modi. "Cloud computing-concepts, architecture and challenges." InComputing, Electronics and Electrical Technologies (ICCEET), 2012 International Conference on, pp. 877-880. IEEE, 2012. Prasad, Acklesh, Peter Green, and Jon Heales. "On governance structures for the cloud computing services and assessing their effectiveness."International Journal of Accounting Information Systems15, no. 4 (2014): 335-356. Chang, Victor, Robert John Walters, and Gary Wills. "The development that leads to the Cloud Computing Business Framework."International Journal of Information Management33, no. 3 (2013): 524-538 Schlagwein, Daniel, Alan Thorogood, and Leslie P. Willcocks. "How Commonwealth Bank of Australia Gained Benefits Using a Standards-Based, Multi-Provider Cloud Model."MIS Quarterly Executive13, no. 4 (2014)

Sunday, March 22, 2020

Simplest alkylphenols isomeric mixtures Essay Example

Simplest alkylphenols isomeric mixtures Essay Introduction Cresols Cresols merely are isomeric mixtures of the simplest alkylphenols. Its molecular expression is C7H8O, and it occurs in three chief isomers: A corporate term used for the mixture of the three isomer is tricresol. As pure substances, o- and p- methyl phenol are crystalline ; m-cresol is a syrupy oil at room temperature. { 2 } Cresols are colorless and have a phenol-like smell. They are extremely flammable, reasonably soluble in H2O and soluble in ethyl alcohol, ether, propanone, or alkali hydrated oxides. Cresols and cresol derived functions ( quintessences and esters ) are by and large distributed in nature. They are formed as metabolites of assorted micro-organisms and are found in the piss of mammals. Humans eliminate, on norm, 87 milligram of p-cresol per twenty-four hours in the urine [ 3 ] . Assorted signifiers of methyl phenols can besides be detected in the infusions and H2O vapour distillations of some workss. Minute sum of methyl phenols can besides be found in certain nutrient and drinks e.g tomatoes, mushrooms and black tea We will write a custom essay sample on Simplest alkylphenols isomeric mixtures specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Simplest alkylphenols isomeric mixtures specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Simplest alkylphenols isomeric mixtures specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Considerable sums of methyl phenol may be formed and enter surface Waterss if woods are pyrolyzed by pyroclastic flow from break outing vents, as happened after the eruption of Mount St. Helens in 1980 [ 3 ] . Coal pitch was originally the exclusive beginning of methyl phenol production until universe war 2, after which they were besides obtained exhausted refinery caustics. Since the mid-1960s, they have been produced synthetically on an progressively big graduated table. Approximately 60 % of the planetary production of methyl phenol is now met by man-made paths Properties: Chemical Properties: Sourness Cresols are weak acids and that dissolve in aqueous base to organize H2O stable salts known as cresolates. They can hence be extracted into Na hydroxide solution from dissolver that are non mixable with H2O. There sourness is so low ( pKa 10.1 10.3 ) to the extent that it can be liberated from cresolates by H sulphide and C dioxide. Chemical reactions Cresols can undergo etherification with alkyl halides, dialkyl sulphates, dialkyl carbonates and toluenesulfonic acid esters. They besides undergo esterification with acyl anhydrides or acyl chlorides to organize the corresponding tolyl esters. Chemical reaction with sulfur oxytetrafluoride at 150 C will give flourotoluene, whilst reactions with diphenylphosphine trichloride at 220 C and phosphorus tribromide at 280 C will give chlorotoluene and bromotoluene severally Hydrogenation can happen in vapour stage at 300-400 C and at force per unit area of up to 8MPa in the presence of accelerators that contains passage metals and aluminium oxides to give methylbenzene. Oxidation reactions of methyl phenols depend on the oxidizing agent, reaction conditions and the place of the methyl group. This reaction occurs by free extremist mechanisms and the green goods assorted compounds such as hydroquinones, quinols, quinines, furans and tolyl quintessences Cresols readily undergo electrophilic permutation. The substituent enters the karyon chiefly in the o- and p- places relative to the hydroxyl group. If o- or p methyl phenols is heated with friedel-crafts catatlyst, isomeriztion to m-cresol, which is thermodynamically the most stable, occurs. When heated with CO2 under force per unit area dry base metal cresolates produces hydroxyl ( methyl ) benzoic acid. When methanal is added to cresols in the presence of base and at room temperature hydroxyl ( methyl ) benzyl intoxicants are form, but in the presence of an acid and at higher temperature the intoxicant condenses to organize high molecular rosins. At high temperature unalloyed steel is attacked by methyl phenols to a noticeable extent, the badness of the onslaught depends on the H2O content. Chromium steels are somewhat more immune to assail by methyl phenols than unalloyed steel. Tantalum is considered to be wholly immune to cresols. The caustic behaviour of methyl phenols can alter significantly with the presence of other compounds. The physical belongingss of methyl phenols shown in the tabular array below: Separation of methyl phenols O-cresols can easy be separated from the mixture of the three isomers through distillment. This is non the instance for m-cresol and p-cresol due to the minute difference in their boiling points. Below is the list of some the procedures employed in the separation of m-/p- methyl phenol mixtures: Crystallization: Although m and P methyl phenols have near boiling points, there is an appreciable difference in there runing point which indicates that crystallisation can be used in for separation. Adsorption: Alkali metal-modified or alkalic earth metal-modified zeolites, and besides Ti dioxide, adsorb p-cresol more strongly than m-cresol { 4 } . Therefore a mixture of P and m methyl phenols can be separated in an surface assimilation column and dissolved once more with a suited desorbing liquid such as an aliphatic intoxicant, e.g. , a mixture of 1-hexanol and 2-heptanol, or a ketone Separation via Ester or salt formation: The female parent spirits enriched with p-cresol ( e.g. , to a m/p ratio of 35: 65 ) from the precipitation with sodium ethanoate can respond with oxalic acid to give the semiester or diester, which is precipitated on chilling to 20 A °C. The ester is separated and so hydrolyzed by heating with H2O at 85 % in the presence of the several nonionic dissolver. The oxalic acid may be precipitated on chilling and recycled. The p-cresol dissolves in the organic dissolver, from which it is isolated by distillment. The jumping usage of both procedures separates m- and p-cresol about wholly { 4 } Alkylation with Isobutylene: Alkylation of m-/p- cresol mixture gives a mixture of butylated m-cresol and p-cresols. Dealkylation of either or both of these merchandises makes it possible to acquire pure m-cresol and p-cresol. Uses O-cresol O-cresol can be chlorinated to 4-chloro-o-cresol and can be used as a get downing stuff for the production of chlorophenoxyalkanoic acids, 4-chloro-2-methylphenoxyacetic acid and 2- ( 4-chloro-2-methylphenoxy ) -propionic acid ; these acids are of import as selective weedkillers. A smaller proportion of o-cresol can besides be nitrated to 4,6-dinitro-o-cresol, which can be used in the production and distillment of cinnamene as a polymerisation inhibitor. O-cresol of high pureness is now being processed to epoxy-o-cresol novolak rosins which are utile as sealing stuffs for incorporate circuits ( french friess ) . Normal choice o-cresol is besides employed in the alteration of traditional phenol-formaldehyde rosins. O-cresol is besides of import as a precursor of assorted dye intermediates, of which the most of import in footings of measure is o-cresotinic acid ( o-hydroxymethylbenzoic acid ) produced by the kolbes synthesis. { 5 } This acid can besides be used in the pharmaceutical industry. O-cresols can be used as a dissolver, straight or after it has been hydrogenated to 2-methylcyclohexanol or 2-methylcyclohexanone. O-cresol in the signifier of its carbonated ester is used as a get downing stuff in the synthesis of coumarin. Alkylation of o-cresol with propene green goodss carvacrol, which is used in aromas and as an antiseptic. Alkylated with isobutene, little sums of o-cresols can be used as get downing stuffs in the production of antioxidants and in the production of constituents used for thermic recording stuffs. M- and p- methyl phenols A mixture of these two isomers can organize a starting stuff for contact insect powders like O, O-dimethyl-O- ( 3-methyl-4-nitrophenyl ) thionophosphoric acid and O, O-dimethyl-O- ( 3-methyl-4-methylthiopheny ) thionophosphoric acid. Although pure m-cresol can besides function this intent. M-cresol is used in the synthesis of phenyl m-tolyl quintessence ( m-phenoxytoluene ) , which can so be oxidized to m-phenoxybenzaldehyde, which can served as a edifice block in the production of insect powders of the pyrethroid type. An of import get downing stuff for the synthesis of vitamin E is 2,3,6-trimethyphenol, this can be produced by the selective methylation of pure m-cresol with methyl alcohol. Alkylation of m-cresol with isobutene green goodss 6-tert-butyl-m-cresol which can be condensed with sulfur bichloride to give 4,4A?-thiobis ( 6-tert-butyl-m-cresol ) , an of import antioxidant for polythene and polypropene. More antioxidants are produced from 6-tert-butyl-m-cresol by condensation with butyraldehyde or crotonaldehyde. In Japan, amination of m-cresol is used to bring forth m-toludine 4-chloro-m-cresol which is used as a germicide and preservative can be produced by selective chorination of either pure m-cresol or a mixture of m-/p-cresols. An of import field of application for proficient methyl phenol mixtures is the production of modified phenoplast rosins by condensation with methanal. The suitableness and monetary value of methyl phenol mixtures for this purpose depends on their content of m-cresol, the most reactive of the three isomers. Cresol mixtures are extremely of import as dissolvers for man-made rosin coatings ( wire enamels ) . { 5 } Impersonal phosphorous acid esters which are used as fire immune hydraulic fluids, additives in lubricators, air filter oils and flameproof plasticisers for PVC and other plastics can be produced from mixtures of m-/p-cresols that do non incorporate the o isomer. Due to its bactericidal and fungicidal belongingss, methyl phenols can be used as germicides in soap. Condensation of methanal with cresolsulfonic acid and Sulfonation of novaks obtained from methyl phenols are used to bring forth man-made tanning agent. Cresols are besides used as wood preservatives. Cresols are used in Ore floatation, fiber intervention, as metal degreaser, as pull outing dissolvers, and as agents for taking carbonisation sedimentations from internal burning engines. Hydrogenation of methyl phenols green goodss methylcyclohexanol and methylcyclohexanone which are used in the pigment and fabric industries. Xylenols Xylenol or dimethylphenol is an arene compound with two methyl groups and a hydroxyl group. The name xylenol comes from xylol and phenol Xylenol occurs in six isomeric signifiers: Commercially, 2-6 xylenol is considered to be the most utile out of the six isomers. Properties The Physical belongingss are shown in the affiliated tabular array: Xylenols are colourless crystallising compounds that are soluble in intoxicant, propanone, and in many other organic dissolvers. They are less soluble in H2O than the methyl phenols { 5 } . There sourness is by and large lower than that of methyl phenol, except for 3,5-xylenol. They are normally soluble in aqueous Na hydrated oxide but the extent of solubility depends on the isomer. The chemical belongingss are similar to that of the methyl phenols Separation: Crude xylenols can be separated into its different isomers by fractional distillment. The different isomers at the matching boiling point are highlighted below. 2,4-xylenol and 2,5-xylenol are contained in the fraction boiling point at 208-212 A °C at 101.3 kPa. Crystallization method is used to divide these isomers since the difference in their boiling point at 101.3 kPa is 0.2 C 2,3-Xylenol is isolated from a fraction boiling at 215-218 A °C by selective dephenolation with dilute aqueous Na hydrated oxide, debut of the free phenols into milk of calcium hydroxide, and depriving with steam ; it can so be purified by recrystallization from benzine { 5 } 3,5-xylenols is crystallized by chilling the fractions with boiling points scope of 218-221 C, 3,4-xylenols is besides obtained this manner but with a fraction of boiling points of 223-225 C Separation of 2,6 xylenols: In the azeotropic distillment of the m-/p-cresol fraction with steam, 2,6-xylenol crystallizes from the condensate. 2,6-Xylenol can be distilled from cresolate caustics because of its lower sourness, after which it is obtained from the condensate by extraction with benzene.. In fractions rich with 2,6-xylenol like the one obtained from synthesis by the methylation of phenol, the 2,6-xylenol can be separated from m- and p-cresol and other phenols by countercurrent extraction with aqueous Na hydroxide-hydrocarbon mixtures. Uses Xylenol mixtures can be used as dissolver for wire enamels, germicides, fabric aides and in ore floatation. Xylenol-formaldehyde rosins can be manufactured from mixtures rich in 3,5-xylenols and xylenols with two H atoms in the o- and p-positions Nontoxic plasticiziers and trixylenyl phosphates which are used as fire-retardant hydraulic fluids can be produced from Xylenols that are without an o-methyl group. 2,4-/2,5-Xylenol mixtures constitute natural stuffs for antioxidants, particularly those intended for gasolene ( e.g. , 6-tert-butyl-2,4-dimethylphenol ) and rubber [ e.g. , 2-methyl-1,1-bis ( 2-hydroxy-3,5-dimethylphenyl ) propane ] . { 5 } Pure 2,5-xylenol is besides used in the pharmaceutical industry for the production of lipid reducing agents. 2,6-xylenols is primary used to bring forth poly ( phenylene oxide ) resins. Oxidation of 2,6-xylenol gives 2,6-xylenol dimer, a forte monomer to bring forth epoxy rosins for encapsulating advanced semiconducting materials. { 6 } Condensation of 2,6-xylenol with acetone green goodss 2,2-Bis ( 4-hydroxy-3,5-dimethylphenyl ) propane ( tetramethylbisphenol A ) which is used as an intermediate for polycarbonates whose belongingss are similar to that of poly ( phenylene oxide ) resins. Treated with ammonium hydroxide, 2,6-Xylenol outputs 2,6-dimethylaniline, which is used in the industry of pesticides and besides in the production of pharmaceuticals. Xylenols are besides used in little sums in the synthesis of dyes and in the production of aromas. Feedstock: There are several paths to bring forth methyl phenols and xylenols runing form natural paths to man-made paths, some of which are listed below: Sythentic paths from methylbenzene Splitting of cymene hydroperoxide Methylation of phenol Production from coal pitch Production from naptha checking The feedstock required mostly depends on the production path and the specific isomers required. The procedure paths are extensively covered in subdivision 4 Safety Cresols and xylenols burn the tegument and mucose membranes through debasement of proteins, likewise to phenols. Initially white and later chocolate-brown black necroses appear on the tegument. { 5 } Certain persons may demo hypersensitivity symptoms in add-on to the caustic consequence. Absorption occurs even more quickly when the compounds are in the liquid province. Severe harm to the wellness can happen even if the open portion of the tegument is comparatively little. Inhalation of the compounds besides leads to severe poisoning whose symptoms includes concern, giddiness, sickness, purging, muscular vellication and depending on the badness, loss of consciousness. As these compounds are quickly absorbed through the tegument, a causal intervention of the toxic condition is non yet in being, although a good first assistance step would be to rinse it off the tegument every bit shortly as possible. A mixture of polythene ethanediol and ethyl alcohol in the ratio of 2:1 has been proven to be the most suited for this intent and it is extremely recommended that it is readily available in countries where methyl phenols and xylenols are being handled. It is besides recommended that when working with these two compounds, it should be done in closed setup if possible. Suites should be good ventilated and safeguards such as air locks and gas compensation technique should be in topographic point to avoid the inspiration of cresol/xylenol vapor. With brassy point of the different isomers of both compounds runing from 80-87 C, the storage and transit are handled with extreme attention. Cresols and xylenols are normally stored in well-sealed containers in a cool and good ventilated country. During transit, well-sealed and protective containers are besides used ; the high flammability and the caustic nature of the substances are besides indicated on the label. Further information sing the safety and handling of methyl phenols and xylenols can be found in the MSDS included in the appendices and subdivision 4 Environmental Consideration Cresols and xylenols are readily biodegradable, although cresol degrades faster than xylenol. Waste H2O incorporating 900mg/l of methyl phenols can be treated utilizing biological works with appropriately adapted bacteriums. In the environment, methyl phenols are degraded at low concentrations, particularly by bacteriums that are widely distributed in the dirt and H2O ( peculiarly Pseudomonas species ) . Degradation by other beings, including barms, Fungis, algae, and higher workss, every bit good as by photolysis, is besides known. { 6 } Because of these grounds methyl phenols and xylenol do non prevail in the environment. Due to its toxicity in H2O, there are rigorous Torahs regulating their release into the aquatic environment. Liquid methyl phenols and xylenols can be absorbed with absorbents like sawdust, peat or diatomaceous earth and so later fire off in particular incineration workss. â€Å"Solidified merchandises should non be dissolved, but removed automatically. Concluding residues can be neutralized with 2 3 % aqueous Na hydrated oxide and flushed with plentifulness of H2O into suited drains taking to a biological effluent intervention plant† Cresols and xylenols nowadays in waste gas watercourses can be removed by scouring the watercourse with sodium hydrated oxide or by firing. Adsorption on activated C is another method that can be used ; this method can roll up up to 0.5kg of cresols/kg. The adsorbate is recovered when the activated C is regenerated. Market and Resources Size The entire production of methyl phenol was estimated to be 175,000 t/a, of which 105 000t was produced via man-made path and 70 000t via natural paths. Approximately 42,000t are produced in the United States, 50,000t in Europe, 58000t in Japan and 25000 T in South Africa. The natural methyl phenol comes from the gasification of coal, from coaking of coal and exhausted refinery caustics in a ratio of 50:35:15. { 7 } The entire end product of methyl phenols have been worsening in the past decennary, this fact can be attributed to a figure of grounds which includes worsening markets, the entryway of 2,6-xylenol manufacturers into the o-cresol market, the outgrowth of South Africa in the market for purified methyl phenols, the worsening handiness of coal pitchs from coking procedures and of exhausted refinery caustics, and the increasing environmental costs. Approximately 165,000t of xylenols are produced yearly, chiefly from United States, Western Europe, and Japan. Xylenol mixtures histories for 30 000 40 000 T, 2,6-xylenol for 125 000 T, and the staying single isomers ( particularly 2,4- , 2,5- and 3,5-xylenol ) , obtained by synthesis or isolated from mixtures, for 10 000 T. Xylenol mixtures are chiefly obtained from exhausted refinery caustics and coal pitchs in the United States, South Africa and Europe As mentioned earlier, there are several procedure paths to methyl phenols and xylenol, nevertheless the most utilised 1s are: Production from coal pitch Production from naptha checking Methylation of phenol Synthesis paths from methylbenzene. The inside informations for each of the named procedure paths will be covered in the ulterior facet of this study, below is merely an lineation of the procedure paths and states where it is being utilized. Production FROM COAL TAR Historically, Cresylic acids ; a corporate name for the mixture of methyl phenols phenol and xylenol have been produced from coal pitch isolated during the gasification or carbonisation of coal. The chief feedstock for this procedure is coal pitch and the merchandise is normally a mixture of methyl phenol, phenol and xylenols. Countries and makers that employ the usage of coal pitch in the production of Cresylic acid are outline as follows: Cresylic acids have been traditionally produced from low-temperature coal pitchs in the United Kingdom, with the most outstanding manufacturer being Coalite chemicals. Cresylic acids and 3,5-xylenols are produced in Germany by RuA? tgers VFT AG utilizing coal pitch chemical science â€Å"CdF Chimie in France and Nippon Steel Chemical Co. of Japan have besides been bring forthing some coal pitch based cresols† { 1 } SASOL of South Africa is a major manufacturer of Cresylic acid, and it has been reported methyl phenols of 99 % pureness can be supplied for selected clients. Production FROM NAPTHA CRACKING In the USA, methyl phenols and xylenols have been produced from the naphtha fractions from catalytic thermic snap. The merchandises normally contain up to 1 % C6-C8 phenols. Sulphur Compounds such as alkyl and aryl thiols are treated with concentrated alkalic solutions in a procedure known as sweetener and methyl phenols and xylenols are recovered from exhausted acerb washes, bring forthing Na cresolates/xylenolates. The composing of the exhausted acerb cresolates scopes from 20-25 % of C6-C8 phenols and 10-15 % sulfur compounds. The acerb washes are so collected by companies that produce methyl phenols of which Merichem of Houston, Texas is the most outstanding. This method is largely confine to the USA because of the deficiency of cresolates feedstocks in other states. METHYLATION OF PHENOL This procedure is mostly used for the production of o-cresols and 2,6 xylenols, the procedure consists of merely one reaction measure based on phenol, which is comparatively expensive. Separating the merchandises can besides be dearly-won because of the similarity in boiling points. This procedure can either be carried out in the vapor stage or the liquid stage, with the most common path being the vapour stage path. Methylation in the vapour stage is utilized by: General Electric Co. in the United States ( capacity 5000 t/a of o-cresol and 70 000 t/a of 2,6-xylenol ) Inspec Fine Chemicals ( once Man-made Chemicals, now a portion of Laporte ) in the United Kingdom ( capacity 10 000 t/a of o-cresol and 2,6-xylenol, but the works is besides used for the production of 2,4-xylenol by methylation of p-cresol and for 2,5-xylenol and 2,3,6-trimethyphenol by methylation of m-cresol ) Chemopetrol in the Czech Republic ( capacity 10 000 t/a of o-cresol, m/p-cresol, 2,6-xylenol and other xylenols ) Nippon Crenol ( joint venture of Asahi Chemical Industry and Nippon Steel Chemical Company ; capacity 8000 t/a of o-cresol and 15 000 of t/a 2,6-xylenol ) , GEM Polymers ( joint venture of General Electric Company, Mitsui Chemicals Co. , and Mitsui Toatsu Chemicals ; ( capacity 2500 t/a of o-cresol and 11 500 t/a of 2,6-xylenol ) , Mitsubishi Gas Chemical Company ( capacity 5000 t/a of 2,6-xylenol ) and Honshu Chemical Industry Co. ( capacity 5000 of t/a 2,5-xylenol and chiefly 2,3,6-trimehyphenol by methylation of m-cresol ) all of which are in Japan Synthesis paths from methylbenzene There are three possible man-made paths from methylbenzene Sulfonation of methylbenzene Alkylation of methylbenzene with propene Chlorination of methylbenzene Sulfonation of methylbenzene: Sulfonation of methylbenzene is normally used in the production of p-cresol and o-cresol. Companies that makes usage of this procedure includes Inspec Fine Chemicals in United Kingdom ( 15000 -16000t/a ) Konan Chemicals, Japan ( 4000t/a ) Atul limited in India ( 5500t/a ) Commercial workss that employ the usage of Alkylation of methylbenzene with propene includes Mitsui Petrochemical Industries Limited and Sumitomo Chemical Co. Ltd which are both in Japan. The capacity of the workss are about 20,000t/a The lone commercial works in the universe that uses chlorination of methylbenzene is operated by BAYER AG in Germany. Easy handiness of Cl at a low monetary value might hold made Bayer s works still attractive. { 7 } Market Although used in aromas and nutrient additives, the chief markets for methyl phenol and xylenol are in the pharmaceutical and agrochemical industries. Pharmaceutical industry Cresol and xylenol derived functions, particularly p-cresol derived functions have been used as an of import intermediate in the pharmaceutical industry. Compounds derived from p-derivative include dilitiazem hydrochloride and trimethoprin. P-cresol derived functions such as Para-anisic aldehyde and p-anisic intoxicant have been used as feedstock for production of of import majority drugs. P-anisic aldehyde is used as a critical natural stuff in production of Dilitiazem. Dilitiazem hydrochloride is a calcium antagonist high blood pressure drug. It produces its antihypertensive consequence chiefly by relaxation of vascular smooth musculus and the attendant lessening in perepheral vascular opposition. The magnitude of blood force per unit area decrease is related to the grade of high blood pressure { 7 } . Introduced in the 1970s dilitiazem is presently being produced in Japan, India, Israel and Holland with the planetary production estimated at 1000t/a. it has been reported that there is expected growing of about 7-8 % in production of Dilitiazem during the following few old ages. It is besides of import to observe that India is presently the largest maker of p-anisic aldehyde. P-cresol have besides replaced Gallic acid as the get downing stuff for the production of 3,4,5-trimethoxy benzaldehyde which is later used in the synthesis of trimethoprim. States that make usage of the engineering for the for the synthesis of trimethoprin from 3,4,5-trimethoxy benzaldehyde includes USA, Canada, UK, Germany, France, Switzerland, Spain, Denmark and India. The planetary demand for trimethoprim is estimated to be around 500t/a with about 300t/a produced in India. These are merely two named illustrations of how methyl phenols and xylenols can be utilized in the pharmecutical industry. They serve as edifice blocks to legion other drugs which includes vitamin E. Going into the elaborate production of each drug produced is beyond the range of this study. However because of their huge application, the pharmaceutical industry is a moneymaking market for methyl phenol and xylenol and their derived functions. Agrochemicals The germicide, bactericidal and antifungal belongingss of Cresylic acids have been known for the last 60 old ages. Cresols were used in domestic application as bactericidal and para-chloro-meta-cresol is besides used as wood preservatives. However, it is non merely the first coevals derived functions of single methyl phenols but secondary and even third derived functions that have proved to be really of import works growing regulators or agrochemicals apart from their utilizations as family insect and pest repellants { 7 } As mentioned with the pharmaceutical industry, methyl phenol and xylenol are of import intermediate used in the production of agrochemicals, traveling into inside informations of the different agrochemical produced would be diversing from the chief intent of these study.

Thursday, March 5, 2020

Alzheimer’s disease Essays

Alzheimer’s disease Essays Alzheimer’s disease Essay Alzheimer’s disease Essay This specific instance is about Eli Lilly developing a new drug which is said to cure Alzheimer’s disease. However, when patients started taking the drug, their condition even regressed. Moreover, they risked developing skin cancer. Although there are various aspects involved here, the problem that this paper will address is that of ethical practices. Lilly obviously conducted laboratory tests which proved successful. When they tested the drug in real people with Alzheimer’s, they realized that it’s not working and it’s even contributing to a worse case of Alzheimer’s. But what could have been done in order to prevent this type of scenario? The next question here is, to what degree must human testing be done in order to serve the common good? Given that the experiment was successful, the next the Lilly will do is to mass produce and manufacture this drug and sell it to people with Alzheimer’s. But now that it turned wrong, were the experiment participants insured before the experimentation began? Should the experts considered stopping the experimentation when the first few symptoms of regression appeared? Lilly is a global pharmaceutical plant leading in most researches to discover new medications for various types of disease. However, in this particular experimentation procedure, pharmaceutical ethics were not applied. There could be a â€Å"greater good† which needs to be attained- even though it means sacrificing other people to do so. Anyway, since the experimentation was not successful and Lilly expressed that it will not continue the research on this drug anymore, then goals were not met. There was no wonder Alzhemier’s drug that was created and it even caused more suffering both to the Alzheimer’s patients who tested the medication and their family. Bibliography Kolata, G. (2010, August 18). Doubt on Tactic in Alzheimer’s Battle. Retrieved August 21, 2010, from nytimes. com/2010/08/19/health/19alzheimers. html? _r=1ref=health Appendix A Doubt on Tactic in Alzheimer’s Battle By GINA KOLATA Published: August 18, 2010 The failure of a promising Alzheimer’s drug in clinical trials highlights the gap between diagnosis - where real progress has recently been made - and treatment of the disease. It was not just that the drug, made by Eli Lilly, did not work - maybe that could be explained by saying the patients’ illness was too far advanced when they received it. It was that the drug actually made them worse, the company said. And the larger the dose they took, the worse were patients’ symptoms of memory loss and inability to care for themselves. Not only that, the drug also increased the risk of skin cancer. So when Lilly announced on Tuesday that it was ending its large clinical trials of that drug, semagacestat, researchers were dismayed. â€Å"Obviously, this is disappointing news, to say the least,† said Dr. Steven Paul, an Alzheimer’s researcher and a recently retired executive vice president at Lilly. Beyond the setback for Lilly, the study raises questions about a leading hypothesis of the cause of Alzheimer’s and how to treat it. The idea, known as the amyloid hypothesis, says the disease occurs when a toxic protein, beta amyloid, accumulates in the brain. The idea is that if beta amyloid levels are reduced, the disease might be slowed, halted or even prevented if treatment starts early enough. The Lilly drug, like most of the more than 100 Alzheimer’s drugs under development, blocks an enzyme, gamma secretase, needed to make beta amyloid. It was among the first shown to breach the blood-brain barrier and reduce levels of beta amyloid in the brain. And, company studies showed, it did reduce amyloid production. â€Å"We did get enough in the brain to have an effect,† said Dr. Eric Siemers, medical director of Lilly’s Alzheimer’s disease team. â€Å"Unfortunately, the effect was not what we wanted. † Now researchers are focused on what went wrong, and why. Some, like Dr. Lon Schneider, an Alzheimer’s researcher at the University of Southern California, say the drug’s failure may mean the field is rushing off a cliff in its near single-minded focus on blocking the production of amyloid. Dr. Schneider, like most leading Alzheimer’s researchers, consults for a number of drug companies, including Lilly. The Lilly study’s failure, he said, â€Å"chips away at that approach to testing the amyloid hypothesis. † â€Å"We don’t know what the drug targets for Alzheimer’s disease are,† Dr. Schneider said. â€Å"We don’t know because we don’t know the causes of Alzheimer’s. † At the very least, said Dr. P. Murali Doraiswamy, an Alzheimer’s researcher at Duke University, the Lilly result â€Å"clearly tells us that our current views may be too simplistic. † Dr. Doraiswamy said he was not abandoning the amyloid hypothesis. But, he said, â€Å"this is a time of major soul-searching in the field. † â€Å"What worries me is that we don’t know if this was a toxicity unique to Lilly’s drug and this late-stage population or whether it also applies to similar anti-amyloid therapies given at earlier stages of the disease,† Dr. Doraiswamy said. The bad news came on the heels of what researchers see as a resurgence of hope in this challenging field. With new cooperation in research they have made advances in diagnosing Alzheimer’s, a disease that used to be uncertain until autopsy. And those new diagnostic tests are still exciting, researchers said. PET scans of amyloid plaques in the brain and tests of cerebrospinal fluid can show amyloid accumulation long before people have symptoms of Alzheimer’s disease and, as recently reported, appear to identify people at high risk of the disease. Researchers believe the best time to try to alter the course of the disease is before memory loss. By then, brain cells are dead or dying and are unlikely to be restored. At this point, though, when there is no treatment, those tests are primarily a benefit for companies testing new therapies and researchers trying to understand the disease’s progress. . The long journey of semagacestat began more than a decade ago when Lilly scientists discovered it could block gamma secretase in laboratory experiments. Years of work followed, showing it appeared safe, that it got into the brains of people, that it reduced the production of amyloid in the brain. Finally, in 2008, Lilly began two large studies of semagacestat, enrolling more than 2,600 people with Alzheimer’s disease. The company did not expect its drug to reverse the disease - patients’ brains were too ravaged for that, said Richard Mohs, Lilly’s team leader in Alzheimer’s research. But it did hope to slow the disease’s progression. Now, with the abrupt end of the studies, patients will continue to be followed but no one will be taking any more of the drug. â€Å"The fact that people got worse means there is biology we don’t understand,† Dr. Mohs said. There are several possible explanations. One is that the drug altered the functioning of other proteins in the brain and body - it now appears that gamma secretase is involved in the production of about 20 proteins in addition to beta amyloid. Companies, including Lilly, are developing drugs that block gamma secretase from making amyloid but have little effect on other proteins. One company, Bristol-Myers Squibb, says that is what its drug does. Its drug is now being tested in two clinical trials. In one, the participants have Alzheimer’s. In the other, they have lesser memory impairment and have brain amyloid PET scans and tests of cerebrospinal fluid showing amyloid is accumulating in their brains, indicating that they are likely to develop Alzheimer’s. â€Å"We still like the amyloid hypothesis,† said Charlie Albright, a Bristol-Myers group director in neuroscience biology. The Lilly drug failure â€Å"doesn’t affect our enthusiasm about going forward. † Another possibility is that the enzyme is decreasing production not just of a dangerous form of amyloid, known as a beta 42, but also of another form, a beta 40, that may protect the brain. Companies are developing so-called selective gamma secretase inhibitors, Dr. Paul said, which only block the production of a beta 42. Lilly and other companies are also testing monoclonal antibodies to reduce amyloid levels. And companies are pursuing a more difficult target - blocking a protein, tau, that accumulates in dead and dying nerve cells after the disease is under way. But Alzheimer’s experts worry about the future. The research is extremely expensive - Lilly spent hundreds of millions of dollars on its failed drug - and it can take a decade or more to know if a drug works. It can take even longer if drugs are tested in people with mild symptoms of Alzheimer’s disease or in people who are at high risk but have no symptoms yet - a direction many think is necessary to really make a difference. â€Å"Failures certainly don’t build energy and enthusiasm,† said Dr. Samuel Gandy, an Alzheimer’s researcher at Mount Sinai Medical Center. â€Å"The market is still there, but failures do take their toll. † A version of this news analysis appeared in print on August 19, 2010, on page A14 of the New York edition.

Tuesday, February 18, 2020

The consumers of Coca-Cola Essay Example | Topics and Well Written Essays - 2250 words

The consumers of Coca-Cola - Essay Example is advertising campaign is also carried to other targeted customers located in different parts of the globe through satellite broadcasting as well as the internet. These forms of communication are fast and instantaneous and they can reach different parts of the globe. The figure below shows the product involved in the mentioned advertising campaign. The consumer buying process is comprised of five stages namely: need recognition, information search, evaluation of alternative, purchase decisions and post purchase decisions (Strydom, 2004). For real, this is a process not an event given that it goes through different stages. In most cases, it can be noted that consumers are always aware of their needs and they often search for information they can use to satisfy their needs. This is when the advertising campaign comes in handy when people are looking for information that can be used to satisfy their needs. In the case of Coke Zero advertising campaign, the target audience is men and th is can go a long way in providing the required information about the ideal product that can satisfy their needs. The advertising campaign is designed in such a way that it conveys the information that can influence the targeted group to develop a positive attitude towards Coke Zero. The message in this advertising campaign is: â€Å"defender and celebrator of guy enjoyment.† This message is designed in such a way that it captures the attention of the targeted customers such that they can be influenced to try the product. The other important aspect of the buyer decision process is related to evaluation of alternatives. According to Berry & Wilson (2001), marketers should always be aware of the fact that there are various alternatives in the market hence they should design their advertising... This essay aims to mainly draw from the case of Coke Zero advertising campaign to establish the extent to which it has or can influence the buying process of the targeted consumers. The paper starts by defining key terms as well as outlining the chosen advertising campaign. It can be concluded that consumer buying process is mainly influenced by a variety of factors such as advertising campaigns. This refers to a series of advertisements that are intended to positively change the behaviour of the targeted buyers. Carefully designed advertisement campaigns are likely to remind the customers about the existence of a certain market offering. These campaigns also raise awareness among the consumers about the product. However, as discussed above, the success of an advertising campaign mainly depends on the quality of the message presented by the marketers to the customers. As illustrated by the case of Coke Zero, the message is: â€Å"defender and celebrator of guy enjoyment.† This message is tailored in such a way that it appeals to the interests of the targeted male consumers. The way the message is presented in the campaign also has a bearing on the likely response of the customers. The case of Coke Zero shows that the product is presented as unique and different from other similar products found in the market. This is very effective since the strategy helps the company to gain a competitive advantage in its operations. This helps it to operate viably and effectively since it would be able to attract a lot of customers.

Monday, February 3, 2020

Aviation Essay Example | Topics and Well Written Essays - 750 words

Aviation - Essay Example These constraints constitute environmental, technological, political and legal concerns. Airlines in different countries of the world are owned by both private and public owners and the pricing policy takes into consideration all the prominent players of the aviation industry, such as airports, ground transports, the customers, and freight forwarders. Apart from that, they consistently endeavour to maximise their profits and minimise costs paid to airport authorities (Adler et, el., n.d.,). Obviously this objective is achieved through the means of proper pricing policy. The current practices of airline pricing include the cost-based pricing method that takes into account all the costs encountered during the operation such as landing charges, passenger diverging charges, air tariffs, cargo charges, loading and unloading charges, security expenditures, engine charges and other charges applicable to specific situations. For instance, some airlines charge higher for night air travels while some charge noise charges in order to fund the suspension schemes concerning noise created by aircraft on the airport (Adler et, el., n.d.,). Some airlines also go for peak-period pricing, which refers to pricing at a higher rate for some specific business seasons while lower for the others. Although these methods are widely in practice within most of the airlines, yet few airlines charge different prices at different levels of services, seasons, markets etc. -2- Relation of Pricing Practices with Costs, Investment Decision and Aircraft Capacity Pricing practices prevailing among the airlines are closely knitted with the various costs, investment decision and aircraft capacity. In fact, pricing decisions are taken while considering all of these factors, as price can seriously affect them. An efficient pricing practice can lead an airline to alleviate costs, maximize revenues and operate efficiently with maximum utilization of aircraft capacity. Airlines base their pricing policy most prominently on costs, which are mainly the charges imposed on the airlines by the airport authorities plus other technological, aircraft maintenance and security expenditures. Airline pricing evidently reflects the exacerbation and alleviation of various costs encountered during the flight operations. As the costs rise, prices too go up and vice versa. Therefore, the major concern of airlines while devising an efficacious pricing policy remains to minimise the charges, fees and tariffs paid to airport for the purpose of maximising its revenues. Airline pricing practices can further be related to the investment decisions. Airlines do base their investment decisions on pricing through cost estimation in a way as discussed by Banker and Johnston (1993). They say that airlines base their investment decisions after estimating their costs drivers. Pricing is determined with the objective to minimise costs and enhance revenues. The revenues are in turn considered to further enhance their investment into innovative technology to get competitive edge over the other airlines in the industry. These investment decisions can only be made once all the costs likely to be encountered in the year is estimated well by airline. Therefore pricing leads to the estimation of various costs, which in turn takes an airline to devise its investment decisio

Sunday, January 26, 2020

Strategies for Finding New Equity Capital

Strategies for Finding New Equity Capital Financial Management ABC plc has grown from a company with  £10,000 turnover to one with a  £17m turnover and  £1.8m profit in the last five years. The existing owners have put all their financial resources into the firm to enable it to grow. The directors wish to take advantage of a very exciting market opportunity but would need to find  £20m of new equity capital as the balance sheet is already over-geared (i.e. has high debt). The options being discussed, in a rather uniformed way, are flotation on the Main Market of the London Stock Exchange, a flotation on the Alternative Investment Market and private equity. Write a report to enlighten the board on the merits and disadvantages of each of these three possibilities. Answer: Option 1 Floatation on the main market of LSE. Floating money from LSE will lead to listing of shares of the company. Demerits of listing shares on stock exchange will lead to increase in legal compliances, which will also increase the cost of the company. As the company has grown drastically during the past 5 years, it will be easy for raising money from market which will form part of merits of floating money from LSE. Risks will be shared and a new debt will not appear in balance sheet of the Company. On the other hand raising funds through stock market would lead to loss of ownership and control over the company. Option 2 Private Equity Private equity is raising money from handful of investors. Merits of raising funds through private equity are large amount of funds can be raised , the investors also be a part of management due to which the business is monitored closely by a third party, huge returns can be obtained from private equity investments. Some of the demerits of private equity are loss of management control and dilution of ownership in the Company. Option 3 Alternative Investment Market is getting investment form alternate sources. (Andrew Killick Head of Corporate Finance (South Region) Baker Tilly) Merits The regulations for raising money from Alternative Investment Market are lighter hence it saves the corporate expense. The paying of merger and acquisition is easier. Demerits There is loss of control as the institutions (investors) own large share in the company. Floatation puts the company in the spotlight and under scrutiny, and this continues throughout a public companys life which reduces the privacy. The company has to report results to a tighter timetable and to International Financial Reporting Standards. Management Accounting Management accounting team also come up with some questions and request you to explain/answer them for upcoming board meeting: What is the point of distinguishing between absorption and marginal costing? Why they report different profit, explain with an example? Answer: Example : Variable cost of a product x 10 p.u, fixed cost for the period 100000, Number of units produced 10000, closing stock 1000 units, material cost 15 p.u Value of closing stock under both methods- Marginal costing Closing stock = (Material cost+Variable cost) * Number of Units   = (15+10)*1000 = 25000 Absorption Costing Closing stock = Total cost throughout the year/ total units produced * closing stock = 100000 (fixed cost)+ 100000 (variable cost) + 150000 (material cost)/ 10000*1000 =350000/10000*1000 =35000 The management of XYZ company is concerned about the its inability to obtain enough fully trained labour to enable it to meet its present budget projection: Service A B C Total Variable costs Materials 8 6 7 21 Labour 11 8 14 33 Expenses 5 4 4 13 Allocated fixed cost 6 15 12 33 Total cost 30 33 37 82 Profit 17 4 4 25 Sales revenue 47 37 41 107 The amount of labour likely to be available amounts to  £23,000. All of the variable labour is paid at the same hourly rate. You are asked to prepare a statement of plans, ensuring that at least 50 per cent of the budgeted sales revenues are achieved for each service and the balance of labour is used to produce the greater profit. What steps could the business take in an attempt to improve profitability, in the light of the labour shortage?ANSWER To improve the profit in the light of labour, company should B is the most profited company as it has the maximum profit per unit labour. The second preference should be given to company A as it provides better profit per unit labour then company C. And company C is the last option with least profit per unit labour. MM plc makes Product E, the standard costs of which are: Sales Revenue  £40 Direct labour (1 hour) (13) Direct materials (1 kg) (12) Fixed overheads (5) Standard profit 10 The budgeted output for March was 1,000 units of Product E; the actual output was 1,100 units, which was sold for  £44,400. There were no inventories at the start or end of March. The actual production costs were: Direct labour (1,075 hours) £14,513 Direct Materials (1,170 kg)13,455 Fixed overheads 5,700 How flexible budget will help this company to identify the budget variance? ANSWER Flexible Budget Flexible budget calculates expenditure levels for variable costs. Depending upon the actual revenue different variable cost are considered. Flexible budget results in varying budget depending upon the activities performed. In this case the actual revenue of the company has exceeded the budgeted revenue. The factors affecting the actual revenue and budgeted revenue are Sales, Material, Fixed Overhead, Profit, Labour. So the difference between the actual and budgeted revenue can be easily calculated using Flexible budgeting. REFERENCES Andrew Killick Head of Corporate Finance (South Region) Baker Tilly)

Saturday, January 18, 2020

Bush Intercontinental Airport-Houston

Bush Intercontinental Airport-Houston, is among the top few international airports in the U. S. The volume of tasks handled at this airport- the ninth busiest in the U. S- is enormous, yet it functions smoothly. The secret behind the smooth and hassle-free functioning of this airport is to be found in its strong, high-tech, state-of- art IS network. The airport consists of the four terminals-A, B, C and IAB that were built in over a period from 1969 to 1990, resulting in a mix of technologies to be managed by the Aviation MIS department.The network at the airport is primarily fiber-optic with T-1 lines connecting the Ethernet-based LANs at each airport to create a citywide WAN. A non-collapsible fiber ring around the city of Houston connects all the airports to the administration building. Even as the IAB had the newest technologies available, terminals A, B, and C handled the bulk of the traffic and revenue generated by the airport. Terminal C and a major part of terminal B are leas ed to Continental Airlines, who handle three-fourths of all the traffic. The network at the airport is leased from the local telephone company, Southwestern Bell telephone.The Department of Aviation (DOA) manages eight LANs supporting 455 personal computers and 12 servers. Four Stratus minicomputers also support airport operations. Two of the Stratus systems run IAH’s most crucial safety and scheduling system. A mainframe computer located in downtown Houston is connected to the DOA network. Over and above, each individual airline that has leased space from DOA has its own terminals for its own uses. There is a proposal to install OC3 servers, the equivalent of 100 T-1 lines as the backbone of the network, giving the IS here the cutting-edge technology.What are the key components of the IS infrastructure at IAH? Effective IS are critical for an airport to run smoothly. They save time. They ensure smooth overall functioning of the various sub-systems within the airport system. An advanced IS, as at IAH is not only a source of pride for the airport personnel, but helps determine an airline where to expand its services. What is even more significant, an advanced IS system can directly impact the bottom line of airport budget, as well as the entire economic success of the region in which the airport operates.IAH, the ninth busiest international airport in the United States boasts of a large complex information system. Some of the standard business applications used here are budgeting, records management, rates and charges, warehouse inventory and purchasing. There are various other tasks for which the airport requires the automated systems as flight information, security access control, ground transportation, paging/information, airfield lighting, radio and facility maintenance, vehicle maintenance, parking, concession tracking, and a wide range of planning, design and construction activities.It is in fact due to the advanced IS that a passenger waiting for a connecting flight here, for instance, feels comfortable and is able to taxi to a waiting lounge, pass through immigration, retrieve baggage, complete custom, check the video-display for connecting flight and use his wait-time to make calls, have a snack, visit the restroom and get to the gate in time to upgrade his seat.The passenger then boards his flight, handing the gate-attendant his electronic boarding pass which is computer-scanned at door of the plane, confirming that the passenger is cleared to board the plane for the next leg of his trip. Consider the software applications in this architecture. Which do you think are running on the local PCs and which are running on the servers or mainframes in the network? Softwares on the PCs used at IAH include standard business software applications for budgeting, record management, rates and charges, warehouse inventory applications and purchasing.They run on the local PCs, and are used by the airport personnel. Besides these, the ai rport requires the automated systems for managing flight information, security access control, ground transportation, paging/information, airfield lighting, radio and facility maintenance, vehicle maintenance, parking concession tracking, parking, design and construction tasks. The Microsoft Office suite including Word, Excel and Access is used. E-mail, calendaring and scheduling programs run in all the computers in Microsoft Outlook.They run on an exchange server. 1. Software on the PCs Standard Business Applications as well as Specialized Applications Standard Business Applications: budgeting, records management, rates and charges, warehouse inventory and purchasing. Specialized Applications: flight information, security access control, ground transportation, paging/information, air-field lighting, radio and facility maintenance, vehicle maintenance, parking, concession tracking, planning, design and construction. 2. Software on servers and mainframesE-mail, calendaring and Schedu ling programs in all computers in Microsoft outlook. What are the advantages and disadvantages to the DOA of leasing the networking from Southwestern Bell? Advantages 1. Fiber-optic network at the airport. 2. T-1 lines connecting the Ethernet-based LANs at each airport to create a city wide LAN. 3. A non collapsible fiber ring around the city of Houston that connects all the airports to the administration building. 4. Non collapsible ring ensures, if one link fails the entire network does not collapse.5. The improvement program will install OC3 service, the equivalent of 100 T-1. lines. 6. Innovation perspective. Disadvantages 1. The airport has four terminals built over a wide time frame resulting in a mix of technologies managed by Aviation MIS department. 2. The infrastructure needed to manage this airport must include both new and old technologies. 3. This mixture presents a challenge. 4. DOA itself manages eight LANs supporting 455 personal computers and 455 personnel. 5. Innov ation at the cost of smooth functioning.

Friday, January 10, 2020

A Study of factors affecting moving forward

To properly critique this article, many guidelines are considered which include: data analysis and findings, discussion of the implication/recommendations, the statement of he problem, a literature review, hypothesis or research questions, description of conceptual/theoretical framework, research designs, sample and population, explanation of data collection and measurement, and explanation of procedures. Introduction Spinal cord injury (SIC) is a traumatic and devastating event in any person's life (Chem., 2013).Spinal cord injury might be partial or total, but whichever type can cause impairment of physical mobility leaving those affected with challenges of coping with rehabilitation. However, current treatment entities to focus in the provision of care in the acute stage and the prevention and (Chem., 2013) treatment of complications (Chem., 2013). SIC continues to impact the lives of those affected and their families socially, physically, mentally, and spiritually. Independence t o the greatest ability of the patient is a long-term goal.By providing a multi-disciplinary team to treat a patient, it gives additional professional support to allow a more rounded, stronger, and more positive recovery. Although many scientists are studying nerve regeneration and conducting stem cell research (Chem., 201 3) for the retirement of SIC but the cure is still a long way off (Chem., 2013). However, self-perception, age, self-efficacy are factors influencing individuals with SIC to successfully moving forward without withdrawing from the society.Patients who effectively learn to cope and work with disabilities can then have a positive self-perception and achieve optimal self-efficacy. Today, asking questions, seeking answers, and implementing evidence-best practices will advance and guide how care is provided for the SIC patient with the goal of a more enriched life post-injury. Rehabilitation assists the individual to achieve he highest possible level of self-care and in dependence. This study was conducted in Taiwan, so it is vital to study the behaviors, cultures, and definitions when reviewing the literature.Varying health beliefs on illness and behavior are expected. The difference does not mean that the study is invalid or negative. The research design for this quantitative article Was a descriptive-correlation, cross-sectional study. They studied the relationships between â€Å"moving-forward behavior† and how it relates to age, demographics, and disease characteristics (Chem., 2013). Three characteristics were combined o define â€Å"moving-forward behavior: self-efficacy, self-perception, and social support.