Benchmarking for Air Export Procedure in Thailand Literature review

Benchmarking for Air Export Procedure in Thailand - Literature review Example Six sigma a. Advantages of Six Sigma b. Disadvantages of six Sigma iv. Benchmarking a. Advantages of benchmarking b. Disadvantages of benchmarking v. conclusion Introduction Air transport is one of the most advanced and heavily relied means of transport not only by the developing but also the developed countries. An efficient air transport will smooth the progress of both economic growth and development of any country. In order to promote the export trade and consequently improve the rate of economic growth, Thailand will have to perform the expected duties in improving the statures of its infrastructures in order to be in the same standard as other developed economies or meet the international standard. Through business process improvement, Thailand will be able to approach its fundamental progression more analytically in order to accomplish more proficient results in air export. This article will look at some of the business process improvement tools, that Thailand can incorporate in it air export in order to realize the best results. Advantages of BPI in terms of supply chain and logistics performance Business process improvement is a methodology that allows business to approach its processes more analytically in order to achieve more dexterous results. According to Frazelle (2002, P.234) the strategy is applicable not only to the manufacturing companies but also to the service offering corporations. Among the positive consequences that can ensue as a result of incorporating the BPI with both supply chain and logistic performance as articulated by Christopher (2005, P.67) is the fact that BPI will to a big deal enhance the system of association by the stakeholders involved in moving products or services from the supplier to customers to be approached more systematically in order to realize more exemplary results. Lambert (2008,P.345) echoes similar sentiments to those of Christopher by claiming that through BPI, some logistic services could be outsourced and in the process leads to increased and better performance. Literature review Business process improvement Tools Business process improvement (BPI) tools are methodologies that permit people to develop into being more proficient in their processes. Through employing BPI tools in its undertaking, a business can recognize its weak points and recover its operational effectiveness. Among the BPI tools that are commonly utilized by many business organization include; 1) .Risk assessment analysis This particular tool entails identifying and at the same time trying to reduce or mitigate risk or chances of a risk taking place in the process (Harrington, 1991p.176). According to the same author, this particular tool is a proactive methodology that endeavors to avoid chances of risk being created from the process. Harrington (1991p.176) further remarks that the tool goes a long way in enabling the process to be perfected by doing things right rather than seeking to the right thing. In his argu ment Harrington observes that risk assessment analysis do not only act as way of warning the management of an impending risk but also try to reduce the chances of such a risk hindering the improvement process of the business process. Advantage of risk assessment analysis I. Through this tool the company or organization is relieved inconveniences that could have accrued as a result of the risk being created I the process. This cost could have been associated with means of eradicating them, which to a great extent may entail

Separating 3 solids Essay Example for Free

Separating 3 solids Essay Procedure: * 5.4g. of Sand, 7.4g. of Copper Sulfate and 8.3g. of Iron Filings are mixed together with a spatula in a beaker. * A magnet is then produced and the small-grey Iron is extracted. * Filter Paper is used to filter out the damp Sand. * A clear-blue Copper Sulfate solution is obtained. * Copper Sulfate solution is poured into an crystallising basin. * Basin is left for a full week along with the damp Sand. * Copper Sulfate crystals are produced. D.C.P.: Weight Before (g) After Iron Filings 8.3 8.3 Sand 5.4 5.5 Copper Sulfate 7.4 7.3 Conclusion/Evaluation: Only slightly less of each material was obtained after the separation, leading to a relatively low level of loss and error. In order to simplify the separation of the Iron Filings, and solve the problem of small pieces of Iron staying attached to the Magnet, I decided to wrap the magnet with a thin layer of paper towel that could then slide off the magnet to release the Iron Filings and drastically decrease the chances of losing pieces of Iron. The Sand weighed more after rather than before because it still had some water in it, whilst the Copper Sulfate weighed slightly less because of loss in small fragments of Copper Sulfate crystals left in the crystallising basin both Copper Sulfate before and after were in the form of crystals and therefore contained water. One apparent problem is that we were unable to weigh the Copper Sulfate in the crystallising basin and therefore had to risk losing some Copper Sulfate because we wouldnt be able to scratch all of it off the basin, or we had to resort to losing a significant figure. A Weighing machine that could handle up to 2kg whilst at the same time not sacrificing accuracy could have easily solved this. Another slight problem would be that of our assumption on the amount of water present in the crystals of Copper Sulfate in regards to before and after the experiment, although there is very little that we could have done about it.

Mormons In Utah Essay -- Church of Jesus Christ of Latter-day Saints

Mormons in Utah I intend to prove that the Mormon religion, which began to rise in both reputation and numbers in Utah, is a strange mixer of Christianity, American pragmatism, millennialist expectations, economic experimentation, political conservation, evangelical fervor and international activity, but is still a highly followed, rapidly growing, and successful religion. Mormonism is a major modern religion with more than 8 million members, and over 4 million in the United States. Mormonism was founded in 1830 by Joseph Smith who was known as the prophet. This is a young age for such a widely practiced religion, and its numbers grow daily. Mormonism is officially the Church of Jesus Christ of Latter-Day Saints. Its founding doctrine is based on the assumption that Christianity was too corrupt and ungodly, and that restoring true Christian values was necessary. A revelation like this may only come through God who needs to put the true, pure forms of Christianity in a divine authority. The Mormons, who follow four books including The Bible, The Book of Mormon, Doctrine of Covenants, and Pearl of a Great Price do believe that all religions have some amount of truth to them and do good in one form or another, but it is only their religion that is " the only true and living church upon Earth". In 1820 , Mormonism was f...

Corporal Punishment Is Physical Abuse :: essays research papers fc

Corporal Punishment Is Physical Abuse Corporal punishment is the execution of a judicially imposed sentence that inflicts a manner of physical pain upon the offenders body without killing him. In the past corporal punishment included flogging, whipping, branding and facial or bodily mutilation of all types. Corporal punishment also refers to the discipline of children at home and in schools but it was made illegal for punishing schoolchildren in 1986. Historically, corporal punishment was used in the ancient law codes of Hammurabi and Moses, in laws of Sparta and other Greek city states, in early Christian church teachings and in Anglo-Saxon common laws. It is still used in many parts of the world and remains in the criminal codes of several European communities. In the twentieth century, corporal punishment has received severe criticism. Many people believe it is a barbaric relic of a bygone age, completely opposite with present day humanitarian ethics. With a rising crime rate many are favouring the reinstitution of physical punishment for very wicked crimes. It has been shown that many adults in England want the restoration of corporal punishment for certain crimes, hoping that it will effect the reaction against an ever increasing amount of crime. The use of corporal punishment on children has also dropped sharply. In many school systems of the United States, for example, corporal punishment has been outlawed, it is also illegal in countries such as Sweden, Finland, Denmark and Norway. Corporal punishment for certain offences is very effective, because it's done quickly and feared by all. Not only will it teach the offender not to repeat his violent actions but it will also discourage him. It teaches the school boy or convict that doing wrong will be followed by pain and suffering. When used justly and without anger the giver is not brutalised. In many independent schools where it still occurs it is thought of as a final punishment. It accustoms the pupils to the hardships of real life and no bitterness is left after it has been used for good reasons. It is always impossible to make the punishment fit the crime, with corporal punishment the amount can be adjusted to suit the offender. It is much better than other punishments which are deadening to the mind and the body. Schools which don't find corporal punishment essential, especially for young children, substitute it with other methods which are equivalent to terrorising. Detentions are also harmful because they increase the nu mber of hours a boy is forced to spend indoors in physical inactivity. His restlessness is increased by the enforced restraint which leads to further

Aldi case studies Essay

QUESTION 1 Aldi is a leading retailer with over 8,000 stores worldwide. They operate a typical store sells around 700 products, compared to approximately 25,000 items stock at traditional supermarket. Since opening its first store in 1913, Aldi has successfully established itself as one of the most trustworthy retailers in the international business market. In industry business, company were achieved their competitive advantage in operating management based on competing a difference, competing cost and competing a response. ALDI have a different way of their services in retail shop industry. Physically, grocery shop is quite common but they achieve a competitive advantage through a services attributes in retail industry. ALDI‘s strategy lead to competitive advantage thorugh their brand that associated with value for money. Operating manager in ALDI operates an effective plan in order to emphasizing their product and services that will influence potential value to the customer. Its emphasis is on providing high quality products and excellent value for customers. As simply, ALDI have provided the customer an efficient way to shop. As we know, customers want the best quality products at the lowest possible prices. With such tough competition it is vital for organizations to understand what their customers want. As a reputable retailer, ALDI understands that its customers want value for money but do not want to compromise on quality. ALDI’s strategy revolves around providing good quality groceries for low price. For ALDI quality is important that guarantees product sold with a no questions asked money back guarantee. Based on case, ALDI achieves its low cost strategy but still maintain to produce quality products. They applied a several methods such as buys large quantities of item from trusted suppliers, taking advantage of quantity discounts and economies of scale. ALDI did not waste their cost towards shelving, locations and warehouse because they utilized an effectively resources. Otherwise, ALDI have a quick response in term of delivery product because of Just in Time (JIT). The staffs in ALDI operate the checkout as well as restock items by replacing pallets and this is quite flexible. They arrange a excellent scheduling of their performance such as minimize overhead cost. QUESTION 2 ALDI is a retailer that offers a low cost strategy as one of its strength in retail industry in Germany. Even though pertain a low cost strategy, there is no such things that ALDI offer a low standard of products. They could maintain to providing a good service quality because they succeed in customized the utilities of its resources capacity. ALDI using a time based management that required them to meet changing market and customer needs. Regardless of competitive strategy, quality is important to create a value to pay. It means, customers did not had regret buying our products and keep to buy it that similar principle used by ALDI that guarantees product sold with a no questions asked money back guarantee. Other than, a good service is one of a part of quality. It is because, services such as meet customer want on time, readily available and convenience stores could satisfy a customer on their routine daily grocery shop.

Joan of England, Queen of Sicily

Joan of England, Queen of Sicily About Joan of England Known for: daughter of Eleanor of Aquitaine and Henry II of England, Joan of England lived through kidnapping and shipwreck Occupation: English princess, Sicilian queen Dates: October 1165 - September 4, 1199 Also known as: Joanna of Sicily More About Joan of England: Born in Anjou, Joan of England was the second youngest of the children of Eleanor of Aquitaine and Henry II of England. Joan was born in Angers, grew up mainly in Poitiers, at the Fontevrault Abbey, and at Winchester. In 1176, Joans father agreed to her marriage to William II of Sicily. As was typical for royal daughters, the marriage served political purposes, as Sicily was looking for a closer alliance with England.   Her beauty impressed the ambassadors, and she traveled to Sicily, with a stop in Naples when Joan became ill. They arrived in January, and William and Joan were married in Sicily in February of 1177. Their only son, Bohemond, did not survive infancy; the existence of this son is not accepted by some historians. When William died in 1189 without an heir to succeed him, the new king of Sicily, Tancred, denied Joan her lands, and then imprisoned Joan. Joans brother, Richard I, on his way to the Holy Land for a crusade, stopped in Italy to demand Joans release and the full repayment of her dowry. When Tancred resisted, Richard took a monastery, by force, and then took the city of Messina. It was there that Eleanor of Aquitaine landed with Richards chosen bride, Berengaria of Navarre. There were rumors that Philip II of France wanted to marry Joan; he visited her in the convent in which she was staying.   Philip was the son of her mothers first husband. This would likely have raised objections from the church because of that relationship.   Tancred returned Joans dowry in money rather than giving her control of her lands and property. Joan took charge of Berengaria while her mother returned to England.   Richard set sail for the Holy Land, with Joan and Berengaria on a second ship. The ship with the two women was stranded in Cyprus after a storm. Richard narrowly rescued his bride and sister from Isaac Comnenus. Richard imprisoned Isaac and sent his sister and his bride to Acre, following shortly. In the Holy Land, Richard proposed that Joan marry Saphadin, also known as Malik al-Adil, the brother of the Muslim leader, Saladin. Joan and the proposed groom both objected on the basis of their religious differences. Returning to Europe, Joan married Raymond VI of Toulouse. This, too, was a political alliance, as Joans brother Richard was concerned that Raymond had an interest in Aquitaine. Joan gave birth to a son, Raymond VII, who later succeeded his father. A daughter was born and died in 1198. Pregnant for another time and with her husband away, Joan barely escaped a rebellion on the part of the nobility. Because her brother Richard had just died, she could not seek his protection. Instead, she made her way to Rouen where she found support from her mother. Joan entered Fontevrault Abbey, where she died giving birth. She took the veil just before she died. The newborn son died a few days later. Joan was buried at Fontevrault Abbey. Background, Family: Mother:  Eleanor of AquitaineFather: Henry II of EnglandSiblings:full siblings were William IX, Count of Poitiers; Henry the Young King; Matilda, Duchess of Saxony; Richard I of England; Geoffrey II, Duke of Brittany;  Eleanor, Queen of Castile; John of Englandolder half-siblings were  Marie of France  and  Alix of France Marriage, Children: husband: William II of Sicily (married February 13, 1177)child: Bohemond, Duke of Apulia: died in infancyhusband: Raymond VI of Toulouse (married October 1196)children: Raymond VII of Toulouse; Mary of Toulouse; Richard of Toulouse

Free Essays on Low Carb Phenomenom

America’s Low-Carb Diet Craze First Draft A cardiologist wrote a book that started a revolution that changed the way Americans think about food. Dr. Robert C. Atkins has taught everyone that carbohydrates are the enemy. Throughout the past decade many low-carb diets have become popular, an estimated 26 million people have tried it, and marketers have been quick of capitalize on the trend. Every time you go to the grocery store or turn on the TV you can find new products that have little to no carbohydrates. Diets are a huge consumption phenomenon in the United States. Everyone, male and female, want to lose weight to and have bodies like the pop stars. There have been many fad diets like the cabbage soup diet, the grapefruit diet, the Popsicle diet, the blood-type diet and the Hollywood weekend diet. There are also many different brands of diet pills that claim to increase your metabolism and reduce your appetite such a Dexatrim and Xenadrine. Dieting itself isn’t new, but limiting carbohydrates is. The Wheat Foods Council commissioned a Gallup poll in 1999. The telephone survey â€Å"Setting the record straight: What American’s Think about Fad Diets, Nutrition Advice and Food† polled 1000 consumers. The results showed that 52% of people had dieted to lose weight and many of them said that they had cut out important foods to do so. The poll also found that 82% considered the carbohydrate heavy USDA food guide pyramid to be the basis for a healthy diet. But, 40% of them said they had tried a low-carb, high protein diet like the Atkins diet. The low carb diet craze took off in the nineties when Atkins published Dr. Atkins’ New Diet Revolution. In 1997 the book began its five-year run on the New York Times bestseller list. This diet isn’t brand new though, Atkins wrote his first book in the early 1970’s but it didn’t catch on until recently. During the 1980’s the best selling diet book was the F-Plan Diet by... Free Essays on Low Carb Phenomenom Free Essays on Low Carb Phenomenom America’s Low-Carb Diet Craze First Draft A cardiologist wrote a book that started a revolution that changed the way Americans think about food. Dr. Robert C. Atkins has taught everyone that carbohydrates are the enemy. Throughout the past decade many low-carb diets have become popular, an estimated 26 million people have tried it, and marketers have been quick of capitalize on the trend. Every time you go to the grocery store or turn on the TV you can find new products that have little to no carbohydrates. Diets are a huge consumption phenomenon in the United States. Everyone, male and female, want to lose weight to and have bodies like the pop stars. There have been many fad diets like the cabbage soup diet, the grapefruit diet, the Popsicle diet, the blood-type diet and the Hollywood weekend diet. There are also many different brands of diet pills that claim to increase your metabolism and reduce your appetite such a Dexatrim and Xenadrine. Dieting itself isn’t new, but limiting carbohydrates is. The Wheat Foods Council commissioned a Gallup poll in 1999. The telephone survey â€Å"Setting the record straight: What American’s Think about Fad Diets, Nutrition Advice and Food† polled 1000 consumers. The results showed that 52% of people had dieted to lose weight and many of them said that they had cut out important foods to do so. The poll also found that 82% considered the carbohydrate heavy USDA food guide pyramid to be the basis for a healthy diet. But, 40% of them said they had tried a low-carb, high protein diet like the Atkins diet. The low carb diet craze took off in the nineties when Atkins published Dr. Atkins’ New Diet Revolution. In 1997 the book began its five-year run on the New York Times bestseller list. This diet isn’t brand new though, Atkins wrote his first book in the early 1970’s but it didn’t catch on until recently. During the 1980’s the best selling diet book was the F-Plan Diet by...

A philosphical essay on Utilitarianism.

A philosphical essay on Utilitarianism. Utilitarianism is a way of looking at ethics, it focuses on trying to ensure the maximum happiness in many different ways. There are many different forms of utilitarianism, the four I will discuss are act, rule, naive and preference utilitarianism.Rule utilitarianism tries to give the greatest overall benefit to society, the best rule/law of conduct is found and everyone is found an a rule utilitarian will follow it. However, this can cause problems if you use this rule in a place where it is not generally followed as problems will be caused if you differ from the general population. Another difficulty is that all the best rules would be very complicated and this would make them hard to follow and many people would not bother to follow them at all.Examples of rule utilitarianism: A man needs a lot of money to get a lifesaving operation on his heart, he doesn't have the money and contemplates robbing a bank for it.From http://hypernews.ngdc.noaa.govBecause he follows rule utilitariani sm he decides to let himself die because robbing a bank is against the rules that he believe are for the benefit of society. Another example: A man from the USA comes to Australia to live, one of the rules he believes is for the greater benefit of society s driving on the right side of the road. He is forced to go against his rule utilitarianism because of the fear of a car crash.Preference utilitarianism tries to satisfy peoples' preferences. The best action is the one which satisfies the highest amount of peoples' preferences. These preferences must only count for preferences about oneself or people might have preferences that cancel out other peoples preferences (for example: A person wishing to be rich and a person wishing for everyone to be poor),

Perspectives in HRM Essay Example | Topics and Well Written Essays - 2500 words

Perspectives in HRM - Essay Example One of the goals human resources is to retain the aging workforce to minimize the effect of labor shortage. According to Human Capital Theory this is a viable alternative. Age and performance have been known to be unrelated, thus aging and the lost of ability to function that accompanies it are not are not factors with older workers (University of Vermont). There are three HRM theories that can help professionals in this human resource field deal with the aging workforce dilemma. The three theories are contingency perspective, best practices approach and resourced-based. Contingency perspective says that organizations will be most successful when HR strategies fit their organizational strategy (Clarkson, 2006). There different ways for companies to deal with the problem of aging workforce, but in order for any approach to work in a particular company the HR must consider the organization culture and options that are aligned with the business. For example if an organization has a lot low tech people that like human interaction a training initiative to develop in house talent utilizing e-learning techniques would go against the principles of the contingency perspective. The best practice approach says that firms should imitate HRM leaders and some practices work better than others (Clarkson, 2006). Companies in the UK should keep a close eye on what other firms are doing to deal with the shortage of workers due to an aging workforce. The resourced-based theory is similar to the best practices approach but the theory encourages companies to utilize multiple approaches when dealing with human resource issues. The turnover of workers is an issue human resources have been dealing with for years. The aging workforce created a new type of involuntary turnover which is affecting enterprises. The top involuntary turnover category used to be dismissals, but the new aging

Islamic accounting and financial reporting Essay

Islamic accounting and financial reporting - Essay Example However, in certain scenarios, the accounting principles in most of the Islamic countries have also experienced major complexities due to their dissimilarities prevailing within the globally accepted accounting standards (Yaya, 2004). In relation to conventional insurance principle, the primary objective of Shari’ah is generally identified to be a concept of survival of individuals. With regard to this particular notion, the primary objective of insurance industry in the Islamic countries is to protect each individual from various risks that are likely to link with their life, health and/or wealth. In the context of the Islamic law agenda, the term insurance is acceptable owing to the general standards and provisions of Sharia’ah’s law (Arbouna, n.d.). The primary purpose of this essay is to critically explore the particular features of Takaful operations that differs them from the conventional insurance firms. The study also explains the key factors and reporting requirements that are frequently observed to create various conflicts with International Financing Reporting Standard (IFRS) for insurance companies. Term ‘Takaful’ is defined as a system in the Islamic insurance segment based on the guiding codes of ‘ta’awun† (mutual assistance) and ‘tabarru’ (voluntary contribution) (Matsawali & et.al, 2012). The Takaful industry in the Islamic accounting and reporting sector is often observed to experience rapid development in different nations since the previous few decades (Matsawali & et.al, 2012). In relation to the recent guidelines followed in the insurance sector, the Islamic insurance companies are able to formulate effective methods that are generally applied by conventional insurance companies to maximise profit and build strong relationship with a valid form of contract among both the parties involved in particular insurance. However, Takaful can be observed as such a system, which does not ensure offering adequate rights to the

Professional Integration Within Health Care Pharmacies Essay

Professional Integration Within Health Care Pharmacies - Essay Example The aim of this paper is to do this, in regards to one health care organization in particular - The HMO Research Network. This is what will be dissertated in the following. Integrated care systems have unique advantages for conducting research, this system in particular is a perfect example of this representation. The HMO Research Network (HMORN) includes research centers associated with 13 large integrated care systems whose research focuses primarily on improving health and health care delivery using the extraordinary platform which is provided by these health systems. "HMORN research centers have access to large, defined populations, comprehensive medical information, extensive computerized data systems and to medical care delivery systems that offer extraordinary research opportunities." (Vogt, Lafata, Tolsma, & Greene, 2004). Integrated care health maintenance organizations (HMOs) provide the absolute optimal mix of population base, electronic medical and financial databases, and longitudinal observation for much heath research.

Assessment for Taxation Law Assignment Example | Topics and Well Written Essays - 1000 words

Assessment for Taxation Law - Assignment Example A lump sum is subjected to tax on the extent to which it is quantifiable and identifiable as representing reimbursement of income loss. In this case, we shall analyze cases related to this scenario, and try to relate the extent to which the damage that was paid to Nutra Tech Pty Ltd is assessable for tax purpose. Cases and judgments In McLaurin v FCT, the court resolved a case that involved payment of lump sum amount, paid as damages caused by a bush fire on the taxpayers grazing property. 1 This lump sum was a collection of particular items of damage, which were not clearly disclosed to the taxpayer. The court ruled that the distribution was in order after analyzing the details of the case. The decision in this case supported dissection of a payment into several heads and classify some as income and others as non-income, given that the payments is in relation to separate claims, some of which must be liquidated (Nethercott, Devos, & Richardson, 2010). In Van den Berghs Ltd v Clark,2 the judge distinguished capital from income through two tests. One test aimed at establishing whether the contract was part of a fixed framework, that the capital belonged. The other test was to establish whether the contract was purely supplementary to profit-making or a crucial part of the process itself. In this case, the taxpayer entered a contract with a Dutch company, but the contract was terminated and Van den Berghs paid ?450,000 as damages for cancellation of the agreement. The judges held that this amount was capital in nature, since Van den Berghs gave up its right under the agreement. In addition, it was argued that the agreement which was canceled was not commercial in nature, but only affected the manner in which profit-making activities were run. Furthermore, examination of the company’s circumstances exposed that the contract stood for the permanent framework that Van den Berghs run its trade (Nethercott, Devos, & Richardson, 2010). The case of Californian Oi l Products (In Lia) v FC is also related to capital and revenue income. The case was concerned with a taxpayer, who entered into an agreement with a foreign company, which accorded it rights to dispense its oil products in Australia. 3As a result, the oil company terminated the contract and compensated California Oil for the termination. The court ruled that the amount paid as damages for termination of the contract involved ditching a fundamental sole business; hence, the compensation was of a capital nature. In FC of T v CSR, it was decided that capital gain tax provisions, were applicable if the taxpayer obtained a lump sum in exchange of damages for breach of contract. In regard to Income Tax Assessment Act, 118-20, which is related to CGT taxing powers relationships to the rest of the provisions, the capital gain would be reduced if the amount was assessable income, as stipulated in sections 20-25(4) (CCH Australia Limited, 2009). Application of the cases To establish whether t he damage received by Nutra Tech Pty Ltd is of capital or income nature, it is important to consider whether the terminated agreement, which was related to consultancy services, was associated to its profit-making activities. If Nutra Tech Pty Ltd could be able to obtain another contract to replace the terminated one, then it can be held that the agreement did not obstruct Nutra Tech Pty Ltd’s profit-making act

Ethics Awareness Essay Example | Topics and Well Written Essays - 250 words

Ethics Awareness - Essay Example Since ethics is considered as general education, it covers several fields or topics such as cultural diversity, way of life and the traditions in different societies. These allow one to understand the values that are accepted in different societies. In addition, one will have knowledge on the extensive diversity of practices in different societies and this widens ones’ mind with skills and knowledge (Paul & Elder, 2006). General studies provide a wide range of knowledge in that one is capable of understanding or acquiring much knowledge that will help in widening ones’ mind and improve the reasoning capacity of the individual. This is because general studies allow one to acquire knowledge from variety of sources. General studies include reading, observation, listening, experimentation and many others. It may also include research and analysis (Andrew & Martyn, 2004). General studies enable effective communication, creative and critical thinking in situations where technical decisions are needed. This is because it develops the reading, listening and speaking skills that improve communication. On the other hand, an individual who have undergone general studies possesses a lot of knowledge. This knowledge allows one to analyze creatively and critically any situation and give the best solution to the challenges encountered. It also allows good coexistence in the society as one can understand the behavior of the other in the society. General studies enables one to identify and distinguish what is good from the bad and live according to the values that are needed in the society (Andrew & Martyn,

Assessment for Taxation Law Assignment Example | Topics and Well Written Essays - 1000 words

Assessment for Taxation Law - Assignment Example A lump sum is subjected to tax on the extent to which it is quantifiable and identifiable as representing reimbursement of income loss. In this case, we shall analyze cases related to this scenario, and try to relate the extent to which the damage that was paid to Nutra Tech Pty Ltd is assessable for tax purpose. Cases and judgments In McLaurin v FCT, the court resolved a case that involved payment of lump sum amount, paid as damages caused by a bush fire on the taxpayers grazing property. 1 This lump sum was a collection of particular items of damage, which were not clearly disclosed to the taxpayer. The court ruled that the distribution was in order after analyzing the details of the case. The decision in this case supported dissection of a payment into several heads and classify some as income and others as non-income, given that the payments is in relation to separate claims, some of which must be liquidated (Nethercott, Devos, & Richardson, 2010). In Van den Berghs Ltd v Clark,2 the judge distinguished capital from income through two tests. One test aimed at establishing whether the contract was part of a fixed framework, that the capital belonged. The other test was to establish whether the contract was purely supplementary to profit-making or a crucial part of the process itself. In this case, the taxpayer entered a contract with a Dutch company, but the contract was terminated and Van den Berghs paid ?450,000 as damages for cancellation of the agreement. The judges held that this amount was capital in nature, since Van den Berghs gave up its right under the agreement. In addition, it was argued that the agreement which was canceled was not commercial in nature, but only affected the manner in which profit-making activities were run. Furthermore, examination of the company’s circumstances exposed that the contract stood for the permanent framework that Van den Berghs run its trade (Nethercott, Devos, & Richardson, 2010). The case of Californian Oi l Products (In Lia) v FC is also related to capital and revenue income. The case was concerned with a taxpayer, who entered into an agreement with a foreign company, which accorded it rights to dispense its oil products in Australia. 3As a result, the oil company terminated the contract and compensated California Oil for the termination. The court ruled that the amount paid as damages for termination of the contract involved ditching a fundamental sole business; hence, the compensation was of a capital nature. In FC of T v CSR, it was decided that capital gain tax provisions, were applicable if the taxpayer obtained a lump sum in exchange of damages for breach of contract. In regard to Income Tax Assessment Act, 118-20, which is related to CGT taxing powers relationships to the rest of the provisions, the capital gain would be reduced if the amount was assessable income, as stipulated in sections 20-25(4) (CCH Australia Limited, 2009). Application of the cases To establish whether t he damage received by Nutra Tech Pty Ltd is of capital or income nature, it is important to consider whether the terminated agreement, which was related to consultancy services, was associated to its profit-making activities. If Nutra Tech Pty Ltd could be able to obtain another contract to replace the terminated one, then it can be held that the agreement did not obstruct Nutra Tech Pty Ltd’s profit-making act

Investigative Lab proposal Assignment Example | Topics and Well Written Essays - 250 words

Investigative Lab proposal - Assignment Example There is no member of my family who has been diagnosed with blood pressure. According to Edward (46), the body absorbs caffeine better in the early morning hours. Therefore, my experiment will be carried out between 7 am and 9 am in the morning. 6 persons, sphygmomanometer, coffee pot , 6 cups, 20 liters of water, Caffeine pills ( 200 mg each), electronic scale, 1000 ml calibrated cylinder, data collection sheet, nontoxic green permanent marker, fan , coolers and heaters. I will randomly select six of the ten members of our family with age between 30 and 50 and who have not been diagnosed with blood pressure. In each of the group of three members, I will ensure there is at least one member of the opposite sex. Using an electronic scale, I will measure each member of the experiment mass just to be sure that their mass falls around the 68 kg mark. I will use the coffee pot to prepare coffee and three cups to put the prepared coffee every day for two weeks. The other three cups will be used to serve regular water to the other group of three members. Using the permanent marker pen, I will put a mark on the small finger of the first three people for easy identification of the persons who will receive coffee treatment in the first one week. The unmarked persons will receive regular water during the first week. Each person will be given 500 ml of regular water and will be allowed to habituate to their new drink for 24 – hours. The calibrated 1000 ml cylinder will come in handy in measuring the 500 ml of regular water. Then, I will prepare the amount of water with caffeine that I will use for the experiment. On average, an adult weighs 68 kgs and the recommended caffeine dosage is 200 mg. Since a cup of coffee contains approximately 200 mg of caffeine, I will administer one cup of coffee every day for seven days for the first three marked persons. 1 hour after taking the coffee treatment, I will use

Ellie Enterprises - Deloitte Audit Case Essay Example for Free

Ellie Enterprises Deloitte Audit Case Essay Alternative Investments Among the five funds, three of the funds, Cloudy Retirement 500 Index, Cloudy High-Yield Hedge Strategies, and Cloudy Real Estate All starts, are alternative investments. Those three funds, as the case states, are not registered under the Investment Company Act of 1940 or under the Securities Act of 1933. Thus, they are not offered to the investing public or are not been required to offer significant information to public. Moreover, the investment product held by Cloudy High-Yield Hedge Strategies is hedge fund. It is not traditional investment, such as stock or bonds, and is difficult to determine the current market value. Existence of the investments The confirmation did not provide sufficient competent audit evidences to support the existence of the investments; therefore, the engagement team must perform additional procedures. AU Session 332 states, â€Å"Confirmation of the holdings on a security-by-security basis typically would constitute adequate audit evidence with respect to the existence assertion.† The confirmation Union provided, which is on fund-by-fund basis, is not detail enough to typically be considered as adequate audit evidence. Moreover, the audited financial statement of the alternative investment, which could provide significant audit evidence, is not available before the issuance date of the auditors’ report on Ellie’s consolidated financial statements. This fact further proves that the engagement team needs to conduct substantive procedures. To assess the existence of the investments, following procedures can be performed. First, the engagement team can request transactions involved in each five of funds during the funds’ fiscal years. Actual transactions prove that Ellie’s investments have been held in those five different funds. Second, as the case states, the Committee periodically review plan performance and assets allocation. Therefore, the Committee must kept reports and memos regarding their plan performance or discussions with Union. The engagement team can collect documents related to Ellie’s investments in those five funds from Ellie and Union. Documents from the investor entity and trustee entity can prove the existence of investment activities. Moreover, by comparing those documents, the engagement team can test whether Union’s investment behavior has aligned with the strategies or  any adjustments made to the Ellie’s investments. An example can further illustrate. For example, the Committee decided to change the investment allocation. It is expected to see Union held documents which contain details showing the change of the strategy, specific investment that Union made, and the performance after adjustments. Such documents are sufficient evidence to prove that Ellie’s investments are in the funds and being appropriately management by Union. Lastly but no lease, obtaining related information directly from a third party may also be helpful in this case. The engagement team can directly contact five fund managers and inquire them whether Ellie’s investments were held in the funds. Value of the investments Simply confirming investments in the aggregate neither prove the existence of the investments, nor support the valuation of the investments. Furthermore, there is a time lag in reporting between the date of the financial statements of the funds and the date of the auditor’s report on Ellie’s consolidated financial statements; thus, the engagement team should perform additional procedures. Cloudy Retirement intermediate-Term U.S. Treasury To check the accuracy of the amount of share held by Ellie, the engagement team could request the fund manager to provide documents stating the amount of shares held by Ellie. This fund is registered with the SEC under the Investment Company Act of 1940 and under the Securities Act of 1933. Normally quoted market prices for such funds are available from sources such as financial publications, the exchanges, or NASDAQ. The engagement team could obtain the quoted market prices of the fund and check the prices with those on the confirmation. Cloudy High-Yield Hedge Strategies Since this fund is not registered with SEC under the Investment Company Act of 1940 or under the Securities Act of 1933, the engagement team is unable to get quoted market prices and compare with numbers on the confirmation. However, the engagement team could request a more detailed confirmation providing information of the underlying investments. Next step the engagement team can take is to evaluate the underlying investment and the reasonableness of the assumptions used in fair value calculation. Since  evaluation may involve a lot of specialized knowledge and techniques, the engagement team could employ a specialist. Under the situation that the engagement team did not receive a detailed confirmation of the underlying investments, there are several procedures can help with the assessment. First, the engagement team can collect previously audited financial statement for the funds to compare information the team obtains for this year. If Ellie didn’t make a lot of change on its investments and the performance of funds held by Ellie are stable in recent years, but investment balance of this year is very different from ones of previous years, the engagement team need to increase the risk and take a closer look at the evaluation of Ellie’s investment of this year. Other than previously audited financial statement for the funds, meeting minutes, memos, or summaries that document valuation or judgments made during managing the investment are evidence that auditor should collect and review to help assessment. Second, the engagement team can call or visit the auditors of Union to ask their opinion about the valuation of the investments that Union managed. Besides, the engagement team also could pick some sample transactions and then test the fair value measuremen t involved in those transactions to see whether the fair value measurement are reasonable or comply with industry standard. Last but not least, the auditing team can directly contact the five fund managers to check out Ellie’s balance.

Female Genital Mutilation (FGM) Policy Analysis

Female Genital Mutilation (FGM) Policy Analysis Policy Analysis on Female Genital Mutilation FGM The policy on Female Genital Mutilation (FGM), adopted by the Human Rights Commission of Ontario, Canada, in 1996 (and further revised it in 2000) acknowledges the practice as an internationally recognized violation against women and girls human rights and looks at the domestic implications of Canadas obligations as a signatory to international conventions and treaties which recognize FGM as a human rights violation. The policys focus is on the practice of FGM in Canada by immigrant groups who have brought the practice to the country from their countries of origin in Africa and parts of the Middle East and Asia. The policy looks at human rights issues as well as health, social and criminal law concerns. The Ontario Commission acknowledges the complex social and cultural roots of FGM and the need for dialogue and education initiatives within the at-risk communities in Ontario and across Canada. However, it underlines that arguments based on a defence of cultural or religious values sh ould not be accepted as justification for the practice, nor for discriminating against women who have been subjected to, or perceived to have been subjected to, genital mutilation. Significantly, immigrant groups and advocacy organizations in Canada have acknowledged the need to deal with FGM as an internationally recognized health and human rights concern. This essay will first of all define FGM and look at the reasons the practice has survived in some regions despite international condemnation. It will also give a summary of the key elements of the Ontario Commissions policy, the arguments it uses to justify its actions and also show that in this case, the need to protect and promote the rights of women and girls is more important than concerns of cultural imperialism. The policy adopted by the Human Rights Commission of Ontario on FGM is based on the over-arching argument that the importance of good health to a womans well-being and that of her family and society cannot be overstated. Without reproductive health and freedom, women cannot fully exercise their fundamental human rights, such as those relating to education and employment. Womens disproportionate poverty, low social status, and reproductive role expose them to high health risks, resulting in needless and largely preventable suffering and deaths. The benefits of eliminating the harmful and painful practice of FGM are easily demonstrated, yet the practice persists for cultural and traditional reasons. FGM is a gender-specific violation of the rights of girls and women to physical integrity. Over the years, FGM has become recognized not only as a health hazard and a form of violence against women and girls, but also as a human rights issue under international law. Efforts at the international level, particularly by United Nations agencies, have placed FGM on womens health and human rights agendas. FGM is practised by many ethnic groups, from the east to the west coast of Africa, in southern parts of the Arabian peninsula, along the Persian Gulf and among some migrants from these areas in Europe, Australia and North America. It has also been reported in some minority groups in India, Malaysia and Indonesia. In these societies, FGM is considered a rite of passage preparing young girls for womanhood and marriage. However, often performed without anaesthetic under septic conditions, FGM or female circumcision as it is sometimes called, can cause death or permanent health problems as well as severe pain. Despite these grave risks, its practitioners look on it as an integral part of their cultural and ethnic identity, and some perceive it as a religious obligation. The most severe form of FGM, infibulation, which involves removal of the clitoris, results in trauma that is repeated after each childbirth. In many communities FGM is believed to reduce a womans libido, and thereby is further believed to help her resist illicit sexual acts. Cultural ideals of femininity and modesty, which include the notion that girls are clean and beautiful is also another reason for which FGM is carried out (WHO). The practice has been condemned in many international fora and by womens groups as a manifestation of gender inequality and an attempt by society to exert total control over women. In countries where FGM is widely practised, however, it is often supported by both men and women, usually without question, and anyone departing from the norm may face condemnation, harassment. It is often practised even when it is known to inflict harm upon girls because the perceived social benefits of the practice are deemed higher than its disadvantages (UNICEF, 2005a). Though no religious scriptures prescribe the practice, practitioners often believe it has religious support. Religious leaders take varying positions with regard to FGM: some promote it, some consider it irrelevant to religion, and others contribute to its elimination. In most societies, the procedure is considered a cultural tradition, which is often used as an argument for its continuation (WHO). Local structures of power and authority, such as community leaders, religious leaders, circumcisers, and even some medical personnel can contribute to upholding the practice. The age at which the procedure is performed varies depending on the ethnic group and location. It is sometimes performed on babies, more commonly on girls between ages 4 and 8, but also in adolescence, or as late as the time of marriage or during the first pregnancy. Adult women are under pressure to submit to it in order to ensure the status which marriage and childbearing confer and to demonstrate solidarity with fa mily and community. Younger women and girls have no choice at all (UNFPA). The Human Rights Commission of Ontario has successfully and forcefully used several arguments to make its case against the practice of FGM among minority communities living on Canadian territory. International Law: FGM has been condemned by numerous international and regional bodies including the United Nations Commission on Human Rights, the United Nations International Children Emergency Fund (UNICEF), the Organization of African Unity and the World Medical Association. In 1995, the Platform for Action of the World Conference on Women in Beijing included a section on the girl child and urged governments, international organizations and Non-governmental groups to develop policies and programmes to eliminate all forms of discrimination against the girl child including FGM. The United Nations Declaration on the Elimination of Violence Against Women defines violence against women as encompassing, inter alia, female genital mutilation and other traditional practices harmful to women. The Commission underlines that in various African countries where the procedure is performed, comprehensive action plans have been developed by womens groups to attempt to eliminate the practice- although overall progress has been slow. FGM has been outlawed in Sudan since 1946, but it continues to be widely practised. In Burkina-Faso and Egypt, resolutions were signed by the respective Ministers of Health in 1959, recommending that only partial clitoridectomy be allowed, and decreeing that it be performed only by doctors. In 1978, as a direct result of the efforts of the Somali womens movement, Somalia established a Commission to abolish infibulation. In 1984, participants from twenty African countries, as well as representatives of international organizations attending a seminar in Dakar, Senegal, on Traditional Practices Affecting the Health of Women and Children and recommended that the practice be abolished. African states acknowledged that there was a need to establish strong, on-going education programmes for meaningful progress towards elimination of the practice. Rights of the Child: The policy points to the link between FGM and the rights of the child, saying that the Convention on the Rights of the Child asserts that children should have the possibility to develop physically in a healthy and normal way, with adequate medical attention and be protected from all forms of cruelty. The Convention establishes the rights of children to gender equality, to freedom from all forms of mental and physical violence and maltreatment and to the highest attainable standard of health. An article of the Convention explicitly requires States to take all effective and appropriate measures to abolish traditional practices prejudicial to the health of children. FGM and health rights: The physical and psychological health complications resulting from genital mutilation of women have been extensively documented. The partial or complete loss of sexual function constitutes a violation of a womans right to physical integrity and mental health. Domestic implications of international human rights law: the Commission argues that since Canada plays a prominent role in the international arena as a supporter and promoter of womens human rights and is a signatory to over twenty major international conventions and treaties, the province of Ontario would be in compliance with its obligations by taking steps to eradicate this practice. Domestic or national courts are required to interpret implementing legislation in conformity with international convention insofar as the domestic legislation permits. This is also the case in Europe where legislation prohibiting the practice of FGM exists in Sweden, France and Great Britain where the procedure carries a penalty of imprisonment. Criminal Law: The Criminal Code can be used to control the transportation of female children outside the country for the purpose of obtaining FGM. A memorandum was issued to all Chiefs of Police and the Commissioner of the Ontario Provincial Police, stating that FGM is a criminal offence. In 1997, FGM was included in the Criminal Code and put under aggravated assault- any person who commits an aggravated assault is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years. If a parent is present and is in agreement with the act of FGM being performed on their child as well as if the parent performs the operation themselves can be convicted. Duty to report: In Ontario, a duty to report FGM exists under the policy of the College of Physicians and Surgeons of Ontario (CPSO). Under the CPSO policy, the performance of female circumcision, excision, infibulation and/or reinfibulation by a physician licensed in Ontario, unless medically indicated, would be regarded as professional misconduct. Under Ontarios Child and Family Services Act,42 there is a duty to report information with respect to a child who is in need of protection. This duty exists despite the provisions of any other Act. If a person has reasonable grounds to suspect that a child is or may be in need of protection, the person is obliged to report the suspicion to appropriate authorities. The Ontario Human Rights Code: The Ontario Human Rights Code, recognizes the inherent worth and dignity of every person in Ontario. The creation of a society in which all persons can live and work in an environment that is free from discrimination is central to the policy objectives of the Ontario Human Rights Commission in virtue of the Code. There are new immigrants to Canada who may not be aware that some of their traditional or culturally rooted attitudes and values may result in practices that are clearly in conflict with Canadian law, including the Ontario Human Rights Code. FGM is practised within certain immigrant groups- where the families might not consider the operation as a form of physical or sexual abuse. The Commission does recognise the need to treat such issues in a sensitive manner and to educate the public on human rights issues. The need to work with communities: The Commission acknowledges the complex social and cultural roots of FGM and the need for dialogue and education initiatives within the at-risk communities in Ontario and across Canada. However, it is the Commissions view that arguments based on a defence of cultural or religious values should not be accepted as justification for the practice, nor for discriminating against women who have been subjected to, or perceived to have been subjected to, genital mutilation. The Commission is committed to working with members and organizations of the at-risk communities, as well as with other agencies in the public sector in developing public education initiatives around FGM. The efforts of the Commission, together with those of the affected communities and concerned organizations, can help to create an environment in which people are encouraged to eradicate the practice, without imposing a threat to the dignity and cultural identity of the affected communities. The Commissions focus is very correctly on eradicating FGM among immigrants in Toronto which are from the regions where FGM is practised. It is estimated that there are 70,000 immigrants and refugees from Somalia and 10,000 from Nigeria. Reliable statistics on the incidence of FGM are not available. However, based on discussions with members of the communities that are at risk, there is some evidence to indicate that FGM is practised in Ontario and across Canada and that in some cases, families from those communities send their daughters out of Canada to have the operation performed. The Commission is working with local non-governmental groups to spread the message. The National Organization of Immigrant and Visible Minority Women of Canada has prepared a workshop manual for health care workers and facilitators working with communities that have traditionally practised FGM. The aim is to educate participants about the health and legal consequences of FGM, to correct misperceptions and fallacies about the tradition and to support efforts to eradicate the practice. As there were no co-ordinated efforts between various professionals and institutions, and no consistent policy in Canada regarding FGM, members of affected communities requested that the Minister Responsible for Womens Issues establish an Ontario FGM Prevention Task Force. The Task Force, an inter-ministerial/agency/community initiative, was mandated to develop and recommend strategies and policies designed to provide support for girls and women who have been subjected to FGM, to prevent the practice, and to support community work by, and for women affected by genital mutilation. The focus is not on imposing a foreign value system (the concept of cultural imperialism) on societies in Africa etc. but asking immigrants and religious groups which have come to live in Canada to act in accordance with the countrys concerns about the health of women and their reproductive rights. The policy is therefore based around the idea of the empowerment of women and of ensuring an end to discrimination. The Commissions policy has had a direct impact on immigrant communities living in Ontario but also helped to publicise the problem in other parts of Canada and the world. In 1994, in a landmark ruling, Canada also became the first Western country to recognise FGM as grounds for granting asylum. The Human Rights Commission of Ontario has therefore taken a courageous and ground-breaking policy stance to tackle a serious violation of the rights of women.

How The Product Will Be Marketed :: Business and Management Studies

How The Product Will Be Marketed The trainers will have to be repositioned in my adverts to appeal more to elderly people, which will mean finding the areas of current trainer adverts that are targeted at younger people and replace them with alternatives which are more aimed at older people. This should be done but I must make sure that the product is still represented how I want it at the end of my advert. I would like my product to be seen by older folks as something that can give them more speed, balance, and a physical advantage, whilst still being comfortable and with a smart appearance for a pair of trainers. Associating the product with these characteristics can do this. The Nike trainer advert I described in the introduction was of two sportsmen beating a man in a fight due to their amazing speed, given to them by their Nike footwear. If I was to make this appeal to over 60s then I would have to replace the two Nike-endorsing athletes with older alternatives, and to complete all my aims in general I would have to add something about how the trainers give you a more sophisticated look. Also my questionnaire revealed that 44% of elderly people believe that inflexibility in a shoe is the worst characteristic so this must be avoided and overcome. For my TV advert I have decided to have the camera focus the viewers on a man who is working out hard and training for a race, and he is talking how it has taken him so long to get here and how he's devoted his life to it. Then in the race an old man wearing Donaldsons trainers beats him. This links Donaldsons to achievement and success, and will appeal to older people because it shows how Donaldsons trainers can make them do things they could only do when they were young. Next in the advert the man is at a press conference in a suit still wearing the trainers, and he praises the shoes and claims they are why he won. This scene relates the brand to elegance and having a smart appearance, if a famous, successful man is wearing the Donaldsons with his suit. Also when he claims the Donaldsons made him win it shows that it doesn't matter how much physical ability you have beforehand, Donaldsons can make you amazingly good.

The Tragedy Of Hamlet, Prince Of Denmark :: essays research papers

The Tragedy of Hamlet, Prince of Denmark I. a) Time: Sixteenth Century b) Place: Denmark c) Preliminary situation: King Hamlet, King of Denmark is killed. Hamlet the Prince's uncle,   Ã‚  Ã‚  Ã‚  Ã‚  Claudius, receives the throne and marries Queen Gertrude. II. a) Initial Incident: A ghost appears to Marcellus and another guard who decide to inform Hamlet of   Ã‚  Ã‚  Ã‚  Ã‚  it's presence. b) Rising Action:   Ã‚  Ã‚  Ã‚  Ã‚  1.2 Claudius, the new King, is holding court and thanks his subjects for their support. He then sends an ambassador to Norway to protect from an invasion from Fortinbras, Hamlets second cousin. He gives Laertes permission to return to France but will not allow Hamlet to go to Wittenburg. Hamlet feels alone and is upset that his mother married so shortly after her husband's death. The guards arrive and tell Hamlet about the ghost and Hamlet agrees to join them that night in search of the ghost, his father.   Ã‚  Ã‚  Ã‚  Ã‚  1.3 At Polonius's room, Laertes says good-bye to his sister Ophelia and tells her not to trust Hamlet. Polonius arrives and says good-bye Laertes and offers him advice. He then talks to Ophelia about not seeing Hamlet and then orders her stay away from him.   Ã‚  Ã‚  Ã‚  Ã‚  1.4 Claudius is drinking the night and Hamlet, Horatio, and Marcellus see the ghost again. The ghost signals to Hamlet to come, but the others try and hold him back. Hamlet struggles free and moves towards the apparition.   Ã‚  Ã‚  Ã‚  Ã‚  1.5 The ghost tells Hamlet that he is the spirit of his father and that he was not poisoned, but murdered. He demands that Hamlet avenge his death by murdering the killer, King Claudius. Hamlet promises to get revenge and orders the other to swear they haven't seen anything with the help of the ghost.   Ã‚  Ã‚  Ã‚  Ã‚  2.1 Polonius sends his servant, Reynaldo, to Paris to spy and ask about Laertes. Ophelia then enters the room and tells her father that Hamlet was visiting and was completely mad. Polonius believes that Hamlet has gone crazy due to the rejection from Ophelia and rushes off to inform the king.   Ã‚  Ã‚  Ã‚  Ã‚  2.2 King and Queen send Rosencrantz and Guildenstern, old school buddies, to spy on Hamlet and determine why he has gone crazy. Polonius tells everyone that Hamlet is crazy because of unreturned love. Claudius isn't quite convinced that Hamlet really is crazy but agrees to help Polonius spy on him. Hamlet, when confronted by Rosencrantz and Guildenstern, pretends to be mad so no one will find out about the ghost and what Hamlet knows. Then, a group of touring actors enters the scene and Hamlet makes one of them recite a speech he likes. When finished, Hamlet realizes that the actor read the speech with more

The Tulsa Race Riot and Floridas Rosewood Massacre

The Tulsa Race Riot and Florida’s Rosewoood Massacre In about the 75 years following the Tulsa Race Riot, there has been investigation on what has happened in Tulsa on the date May 31 and June 1, 1921. The Tulsa Race Riot was a devastating event in history where many had lost their lives, around 300 with recent investigations, and the Greenwood District of Tulsa was destroyed. The riot started over a racial dispute, involving a group of black men trying to prevent a lynching of another black man after he was arrested, that escalated in the worst way leaving over a thousand homeless.Afterwards this horrific event was hid from the public for many years and is just being brought to attention within the past 10 years. The community that was destroyed from fire and destruction from the riot has since been rebuilt and is a completely changed area. But it is known there are still harsh feelings about what happened those many years ago and what little has been done to make up for it. No reparations have been made so far those who have suffered through the riot and survived and for the ones who didn’t and their descendents.No one was convicted for his or her participation in the riot and no compensation has been given for the many destroyed homes leaving many people homeless. The survivors of the riot are telling their stories and it is understood that they are trying to get the knowledge of this disaster to spread to other places outside of Tulsa to hopefully get something positive out of it weather it be knowledge for others or something to cope with the grief.This event is not in history books and has not even been really talked about within and outside the community until recently. Nothing effective has been done to make up for what wrong has been done to the victims. Which should immediately be changed, especially for the survivors of the incident who are still alive to their tragic story and share the truth that has been under wraps for so many years . Schools around Tulsa are now starting to talk about what happened but still no where in history books or anywhere else is it being taught.Florida’s Rosewood Massacre of 1923 was an event that occurred because of a rumor of a white woman being sexually assaulted by a black man, resulting in at least 10 men killed and most of the African American community of Rosewood devastatingly being burned down except for 2 buildings. In earlier years it was sufficient if there wasn’t much questioning of the woman or the others that were around during the attack. Instead they just took the woman’s word for it and ignored any other allegations of what happened.The evidence of what happened spread around the area of Rosewood setting off a group of white man searching for an escaped convict they assumed was to blame, resulting in the massacre. After many years of this massacre occurring and not being exposed, 50 thousand dollars has been put to the investigation to find out an y more information by looking through areas that which it has occurred. This, just like the Tulsa Race Riot, was a horrible act of racial violence that responsibility needs to be taken by the state it occurred in.But unlike Tulsa something has been done; 7 million dollars has been assigned to the remaining living victims and the families of those who are no longer alive to try and make right for what has happened. This Compensation was effective enough but the one of the only ways to completely make up for what happened is if it was brought to light much sooner, and something was done about what happened many years ago when most of the people were still alive instead of waiting until now when everyone is dying off.Its understood that people believe waiting until most of the survivors have passed away and then tell the events of what has happened is going to be to late. The very few survivors that are left from this event are telling their story because if they don’t know one would have known the truth as to what happened during that duration of time the massacre occurred. So far both reconciliations have not been effective enough especially for the Tulsa Race Riot. That is why everything is going to be done to bring justice to those who have suffered through these events in history.To make up for what wrong has happened to the people that suffered through the Tulsa race Riot an amount of 8 million dollars is going to go to the victims and their families. This is more money than the Rosewood victims received only because the Tulsa Riot involved a great deal more of people. This amount is going to be given because of the grief they had to experience from death of the people around them, being homeless, the amount of time it took to get this event any recognition, and having to start their lives over from scratch since their property was destroyed and burned down. thousand dollars will be given to any further research that needs to be conducted for the Tul sa Race Riot so that all information is gathered. Both events will be written about by professional historians to put in to textbooks of all over the country when all investigations are complete over time starting where it occurred and then spreading to different states due to the costs of new textbooks. What is being done is to restore the social peace between the state and the victims of these gruesome of events that were not accounted for many years so there is no hatred or anything negative between the two. MLA Citation

Julius Caesar Essay

The author, William Shakespeare, portrays Caesar in a more favorable light compared to Plutarch. In Shakespeare’s Julius Caesar, Caesar’s character sketch is that of a just, fair, patriotic, loyal and dominating leader. He is in favor of the people and always acts for their benefit. Whereas Plutarch shows Caesar as a dictator, a fearless man who does nothing but keep to his word and disregard all kinds of modern amendments. It can only be William Shakespeare, a well-known genius praised by people for decades, can do full justice to the character of the great Roman leader, Julius Caesar, in his play. Shakespeare mentions the instance where Julius Caesar goes to the senate house where all of Brutus’ confederates add their petitions to those of Tillius Cimber, in behalf of his brother who was in exile, to withdraw his banishment. They kissed Caesar’s hand and praised him but Julius Caesar like a truly just leader did not subject to that flattery and refused to comply with their requests. Another instance is where Caesar in spite of people warning him about the omens of the Ides of March, dutiful of his kingship still goes to the senate house and attends the meeting which he thought was to discuss important issues concerning the people of Rome. Both of these instances show a true king in the face of Caesar. Caesar was most definitely a model political figure. He refused the crown three times when it was awarded by the people. All his actions showed that he cared only about the people of Rome and not about his achievements. This puts all the notions about Caesar being a dictator and unjust ambitious leader, totally wrong. Caesar truthfully contributed to Rome and its people throughout his life. 1

Sexual Harassment Essay Example | Topics and Well Written Essays - 1000 words

Sexual Harassment - Essay Example The aim of this study is to present scenario of the sexual harassment that occurs in the school environment. This stirs great concern because approximately 81 percent of students experience any form of sexual harassment during their stay in school and 27 percent repeatedly encounters such situations. These students may encounter harassment from other students, which comprise 85% of the student while 40 percent from the teachers and other personnel of the school ("Sexual Harassment Information for Teens" 2006). Sexual harassment is one issue that has a subjective definition. Its meaning varies on the context of different groups, organizations or bodies that implement sanction against harassment. To this effect, teens and adults encounters confusion on the grounds of sexual harassment, thus, they may not voice out such experiences ("Every Teen Counts" 1997). As quoted on the study conducted by Susan Strauss, according to the National Advisory Council on Women's Educational Programs sexual harassment is any action that attacks the sexuality and the sexual aspect or a person acquired with the emphasis on the authority over students that can hindrance the development of full potential and capabilities (1993). Some forms of sexual harassment that female students encounter may include having physical contact, making sexual comments, receiving unwanted communications and indecent propositions. Physical contact can occur in different ways like grabbing or holding sensitive areas of the body and kissing against the will. Giving offensive names, starting rumors or sexual jokes about a person along with bad gestures are forms of sexual harassment. Also, any form of communication that is not welcomed, which may be hostile or distressing to the recipient, is considered as sexual harassment. This may include calls, letters and any form of stalking. Another action that is considered as harassment is indecent proposals. For students, this usually comes in the form of higher grade or academic standing in exchange for sexual favors ("Sexual Harassment Information for Teens" 2006). A survey of the American Association of University Women on 1993, whose results were quoted by Kathryn Wells Murdock and D avid Kysilko in their research, other forms of sexual harassment in school includes any actions that assault the sexuality of a student. Oftentimes, being called gay or lesbian, and other acts of gender-related public humiliation toward same or opposite sexes are included in the grounds for sexual harassment. More than half of the respondent students, 66% were victims of sexually-offensive jokes or actions, which are frequently considered as harmless stunts. This is a misconception because it leaves marks on the victim's personality (1998). Effects of Sexual Harassment Being the object of sexual harassment causes changes in a person's physical and emotional well-being. Effects can be observed in the significant changes in the behavior of a victim of sexual harassment. Some of the indications include self-consciousness, lost of self-esteem, depression and anger towards the attacker. With regards to emotional aspect, female students have more observable indications of sexual harassment experiences compared to male students, although the percentage of the female and the male students that experiences harassment is almost the same. Physical indications

Financial Crisis Research Paper Example | Topics and Well Written Essays - 500 words

Financial Crisis - Research Paper Example Researchers point to missteps by the government, starting from a loose-fitting economic policy and a deviation from the historical principles for putting interest rates in place (Taylor, 2008). Some experts believe that such a financial meltdown was bound to happen as a result of the unpreventable problems brought about by capitalism (Foster & Magdoff, 2009). Still, others blame the financial crisis to a domino effect caused by financial mismanagements in other parts of the world (Obstfield & Rogoff, 2009). At any rate, there is a general agreement that the financial crisis was caused and even prolonged by lapses in the economic policies set forth by the government (Taylor, 2008; Foster & Magdoff, 2009). History serves a lesson that was not well-learned from the time of the Great Depression. John Maynard Keynes, one of the foremost economic minds of history, argued that underemployment was inevitable in a capitalist economy as it results from a savings-and-investment mentality of market players (Foster & Magdoff, 2009). Despite these earlier warnings, the US government still championed the capitalist environment, employing free market at most levels of the economy. Unfortunately, such a scenario led to misdiagnosis of bank credit markets which consequently led to an inappropriate liquidity-focused rather than risk-focused response (Taylor, 2008). Moreover, the government further made a series of wrong decisions by raising real estate values, tightening credit qualifications and inequitable support to financial institutions (Obstfield & Rogoff, 2009). Undoubtedly, the financial crisis of the 2000’s affected not only the US but worldwide economies as well as it continued a chain reaction which started off around the 1980’s (Foster & Magdoff, 2009). The disastrous effect was felt in the whole country as businesses started to close and mass layoffs occurred. People were driven out of their homes and found it extremely

How important was the Meiji Emperor in shaping the era of change over Research Paper

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Humanities Class Essay Example | Topics and Well Written Essays - 1750 words

Humanities Class - Essay Example In his work, Rousseau holds that the social interactions of individuals with each other are the root cause of all the wrongs happenings in the world and all the elements of corrupt individuals. He believed that when people are born, they are very free in state, their minds are not corrupted and they are pure as created by God. At that moment of time, the humans possess sense of love which is pure valuing someone’s existence in the world (Kant 1781). The individuals therefore hold a sense of harmony about themselves and those around them. But he adds that once humans become integrated with the social settings of the world like property ownership and interdependence, there is where unhealthy happenings occur in societies. It is where the sense of love disappears. He connects these unhealthy behaviours to the competition for resources and antagonism in the world among people. The following illustration outlines how cruelty originates from societal interactions (Hogarth 1751). In the text book, Rousseau believed that â€Å"human were originally pure and morally good in the eyes of others and originator† (Text book pg. 132). Humans lived together in a society that acted as a single large family where everyone loved and cared for one another. If one family lacked some basic need, the family could easily obtain it from the other family who had, they had shared responsibility. People grew together and lived together in harmony and mutual coexistence existed among them. They carried out their activities in unison (Hogarth 1751). There was division of responsibility where women became more sedentary and accustomed themselves to looking after the children while men went out to seek their common subsistence. The two sexes lived softer lives but unfortunately, the single individuals couldn’t fight the common enemy; the wild beasts. This therefore led to the grouping of the families

Individual and society Essay Example | Topics and Well Written Essays - 1500 words

Individual and society - Essay Example Psychosocial explanations have emerged in an attempt to explain the different holdings on sex and gender values. This essay will discuss the new unifying religion in the society in relation to the different explanations used to describe the interpersonal and societal relations. The essay will also discuss on the love personality of Victoria Beckham and Hillary Clinton together with my view of their involvement into romantic affairs. The essay will also incorporate the societal expression of romantic love and the different perceptions in the modern society compared with the traditional expressions. Other groups that have emerged to express on gender issues include human sexuality researchers, religious liberals, and secularists. Others have described romantic love and desire to be a different religion and have dominated in areas like America. They believe that it is one religion that brings total fulfillment and is covered in music, movies, and writings too (Brown, 2006: 183). The modernized societies give individuals the freedom to choose on their involvement into romantic affairs at the individual desire to do so. This is unlike in the traditional societies where individual choice of partners was not given the opportunity and rather the elderly in the society did match making. According to the American’s love religion, they have even set aside a high holy day of the romantic faith in February and they call it Valentine’s day. This religion recognizes that shortcomings and disappointments are inevitable since the standards set by individuals are too hard for humans to meet (Beck & Gernsheim-Beck, 1999: 76). This religion recognizes the individual desires to give pleasure at the expense of other sources of joy like sports, play, friendship, careers, and travelling, which give pleasures from different dimensions. The religion holds that, lack of romantic love results to isolation and malnutrition of emotions. There exists detrimental effects of

The social division in America Essay Example for Free

The social division in America Essay There are different sectors in the society when social injustices against the African-American race are committed within the American society. This is clearly demonstrated within the governmental policies that are made within the American society that are mostly favorable of the White Americans alone. There are different situations when the injustice against the African-American race is pursued by several sectors of the American community. As for example, in employment procedures, there is a widespread color discrimination that keeps the Black American race from obtaining the best employment there is to support their living. As a result, only the low-level employment positions are left available for the said racial group. Although this situation does not happen all the time, there are only a few accounts when the African-American races are able to land higher positions than rank and file jobs. Aside from entering a certain job position, the said discrimination happens even when the individual is already able to obtain a certain working position. A case on this matter reads: â€Å"A black employee was subjected to a barrage of racial epithets, culminating in an incident where white co-workers placed a noose around his neck in the company bathroom and choked him. The employer did not stop its employees, including managers, from harassing the employee on the basis of his race (black) and subjecting him to a racially hostile work environment including verbal and physical abuse. † (Source: EEOC got a $1 million settlement of a racial harassment case. http://www. lawmemo. com/blog/discrimination_race/index. html). From this particular case, it could be observed that many among the American employers still see the African-American race as a lower level of human community that makes it harder for them to avoid racial discrimination cases that holds them responsible for not being able to attend to the needs and complaints of their Black American employees as well as they are able to attend to the needs of their White American employees. When it comes to incarceration practices, it could be observed that the situation is almost the same. The favor is usually given to the white Americans. It could be noted than in dealing with different cases, the courts in the United States have a hard time becoming much objective when the issue involves the racial differences of the whites versus the blacks. As noted in the study of the group of George Borjas: â€Å"Some studies note that the trend in black incarceration rates was shaped by the crack epidemic of the 1980s and early 1990s. The invention of crack cocaine in the early 1980s represented a technological innovation that greatly increased the profitability of the cocaine trade. As illegal drug markets expanded, crime rose (Grogger and Willis, 2000). Many jurisdictions responded by increasing both drug arrests and the likelihood of imprisonment for convicted arrestees (Boggess and Bound, 1997). Crack and its consequences were concentrated in African-American communities, in part because pre-existing black gangs acted to profit from the expanding drug trade (Fryer et al, 2005). † (Source:http://irpshome. ucsd. edu/faculty/gohanson/BorjasGroggerHanson. pdf) Individual and intellectual inferiority then is the primary result that is received by the entire American society. This particular problem affects the people as individuals, their opinions and their views with regards themselves begin to become inferior. True, discrimination among races in different fields of social division have and impact on people as individuals. Conclusion To be able to regulate the said situation, the black race tried to create some policies of absolutely separating themselves from the White society to be able to avoid dealing with the different problems of the said discriminative acts. Political commentators in the Republic of South Africa are not slow to draw attention to the racial turmoil boiling up in other countries. In this they feel they find some justification for the South African policy of apartheid, an Afrikaans word literally meaning â€Å"separateness. † However, in the minds of South Africa’s critics, apartheid represents the last word in racial intolerance and injustice. They argue that apartheid is degrading and is but an expression of selfish racialism to protect the interests of the white man in that part of Africa. South Africans hotly deny this. In efforts to justify their government’s policy, political commentators make much use of the expression â€Å"separate development† as a synonym for apartheid. The policy, they argue, is not just to separate people by race, but, rather, to provide opportunities for each race to develop according to its own culture, abilities and social habits. In support of this view these political commentators point to the government-sponsored â€Å"Bantustans† or â€Å"homelands† for the African people of various tribes. In these they can enjoy a large measure of internal self-government and develop almost as a state within a state. Efforts have been made to encourage white industrialists to establish factories on the borders of the â€Å"Bantustans† (called â€Å"border industries†). This would provide opportunity for employment in those areas that are mostly underdeveloped from the industrial viewpoint. However, it could not be denied that with all the efforts placed forward by the Black American society, they could still not attain of the freedom that they ought to experience. The social equality that they always wanted has not been completely experienced at al, not yet at this period of time. The realization of the society of the fact that everyone deserves to be treated equally regardless of the color of the skin of a certain race shall be the only key that could regulate the situation that invades the African-American society. References: George Borjas. IMMIGRATION AND AFRICAN-AMERICAN EMPLOYMENT OPPORTUNITIES: THE RESPONSE OF WAGES, EMPLOYMENT, AND INCARCERATION TO LABOR SUPPLY SHOCKS. http://irpshome. ucsd. edu/faculty/gohanson/BorjasGroggerHanson. pdf. (May 24, 2007). EEOC got a $1 million settlement of a racial harassment case. http://www. lawmemo. com/blog/discrimination_race/index. html. (May 24, 2007). The U. S. Equal Employment Opportunity Commission. Questions and Answers About Race and Color Discrimination in Employment. http://www. eeoc. gov/policy/docs/qanda_race_color. html. (May 24, 2007). Jonathan Richardson. (2006). The Complicated Life of the African-American Man (Whats on His Mind). Now Its Done Inc. Asafa Jalata. (2002). Fighting Against the Injustice of the State and Globalization: Comparing the African American and Oromo Movements. Palgrave Macmillan. Francis Njubi Nesbitt. (2004). Race for Sanctions: African Americans Against Apartheid, 1946-1994. Indiana University Press. Gloria J. Browne-Marshall. (2007). Race, Law, and American Society: 1607 to Present (Criminology and Justice Studies). Routledge; 1 edition. The African Development Bank. (2002). African Development Report 2002: Rural Development and Poverty Reduction in Africa (African Development Report). Oxford University Press, USA; New Ed edition. American Federation Federation. (2003). American Co Mason Official Bulletin of the American Federation of Human Rights 1932. Kessinger Publishing. Donald Wright. (2000). African Americans in the Colonial Era: From African Origins through the American Revolution (The American History Series). Harlan Davidson; 2nd edition.

Comparing Structures of the Heart

Comparing Structures of the Heart This exercise was conducted so that the anatomical construction of the cardiac structures would be evident.There were no safety precautions necessary as all dissections were done on line as virtual dissections. Activity 1: Microscopic Anatomy of Cardiac Muscle Observations: Sketch and label your slide in the space provided. Include a description of the structures you observed on the slide. What are some unique structural features of cardiac muscle? Cardiac muscle is striated and uniquely structured to function in a muscle that is used approximately 70 times a minute, 24 hours a day, and 365 days a year for an average of 80 years. Cardiac muscle is branched, not linear like skeletal muscle. Cardiac muscle has alternating thick (myosin) and thin (actin) protein filaments which are the sliding filaments. These are the two primary proteins that build the cardiac fiber which is called a myofibril. When viewed under the microscope, also seen are the darker lines perpendicular to the muscle fiber which divide the cardiac muscle. These are the intercalated disks. These structures enable transmission of muscle contraction signals. The intercalated disk allows the rapid propagation of the muscle action potential which enables the myocardium to contract together and allows for ventricular synchrony. The heart must work continuously. That is why it has an abundance of mitochondria in the myocardium. In fact, approximately 50% of the myocardium is mitochondria. These structures are the cellular power generators for the cells. They enable constant aerobic respiration which supplies energy to the myocardial cell for constant function. What are intercalated discs and what do they do? The intercalated disks enable transmission of muscle contraction signals. The disks allow for the rapid propagation of the muscle action potential which enables the myocardium to contract together and allows for ventricular synchrony. Why does cardiac muscle have to be both elastic and strong? The human heart must be elastic as well as strong in order to meet the needs of the human body. The elasticity of the atria and ventricles is important in order to accommodate the preload that is essential to trigger the stretch of the myofibrils that is inherent in contractility and vital for cardiac output or the ejection of blood. When an individual participates in exercise and has a faster heart rate, the chambers must dilate (or stretch) to accommodate the returning volumes in order to meet the greater need for oxygen in the exercising muscles. As the heart returns to normal resting rates, these dilated chambers return to their normal size. Chronic chamber dilation (or cardiomyopathy) can be detrimental to the function of the heart and result in decreased pumping, loss of forward flow as well as heart failure. Contractility of the actin and myosin fiber is an inherent property of cardiac muscle. But strength of contractility is important to overcome afterload. Afterload is defined as the force that is needed to overcome aortic pressure for cardiac ejection of stroke volume. Afterload is increased in the presence of sustained diastolic hypertension. Over a period of years this continual increase in the work of the heart will lead to hypertrophy of the ventricular muscle and not only will strength of contraction be lost but increased oxygen consumption will be detrimental to the myocardium and may result in angina or infarction. D. Which of the three layers of the heart did the tissue used to make your slide originate from? The slide was made from the myocardium or muscle tissue. Activity 2: The Pulmonary and Systemic Circuits Draw a diagram showing pulmonary and systemic circulation. Color the deoxygenated side blue and the oxygenated side red. Use a regular pencil to draw arrows to indicate blood flow. Questions: Trace the flow of blood through the pulmonary and systemic circuits. Begin in the right atrium and end in the superior/inferior vena cava. Be sure to list every vessel, heart chamber, and heart valve the blood flows through. Blood flow through the heart begins with the returning deoxygenated systemic bolus into the right atrium. Passively it flows through the low pressure atrioventricular tricuspid valve into the right ventricle. As pressures equalize, the tricuspid valve closes. In the right ventricle, this bolus is pressurized isometrically and then ejected through the low pressure semilunar pulmonic valve into the right and left pulmonary arteries. The bolus then travels through the pulmonary arteries into the pulmonary arterioles and capillaries until it is in single file in the capillary at the alveolar-pulmonary basement membrane. At this point the red blood cell transverses the capillary lengthwise in order to present a greater surface area for oxygen and carbon dioxide exchange. Now the oxygenated red blood cell travels through the pulmonary capillary bed into the pulmonary venules and into the pulmonary veins. Through the pulmonary veins, of which there can be 3 to 5, the blood enters into the left atrium ( there are no valves in the pulmonary veins, unlike other veins, and the bolus of blood is pushed forward by the continual movement of blood from the right atrium and ventricle ) . Again passively the bolus of blood flows through the higher pressure mitral valve into the left ventricle. As the pressures again equalize, the mitral valve closes. As the bolus of blood, now known as left ventricular end diastolic volume or more correctly preload, is pressurized again isometrically, the pressure of the aorta (afterload) is exceeded and ejection occurs though the semilunar high pressure aortic valve and into the aorta. The oxygenated blood now travels through the aorta for dispersal to all the organs and tissues of the body for oxygenation and removal of the cellular waste product, carbon dioxide. From the aorta, blood travels into the smaller arteries, arterioles and eventually the various capillary beds. After the O2 and CO2 exchange occurs at the cellular level, the deoxygenated blood travels from the capillary beds into the venules, veins and eventually into the vena cava. The vena cava returns the deoxygenated blood into the right atrium via the inferior and superior vena cava vessels. And the process continues as long as the heart beats. Explain what you learned from the online human heart dissection. I must truthfully state that I did not gain any new information from this exercise. I have been an RN for almost 40 years and my primary area of practice is critical care. One of my areas of expertise is cardiology. I have been certified in critical care (CCRN) for 36 years and I am also cardiac medicine certified (CMC) by my national organization. However, it was interesting and a very nice review. Activity 3: Sheep Heart Dissection/Fetal Pig Comparison Questions: Compare the structure of the fetal pig and sheep heart. How are they similar? How are they different? Except for the differences in size, I did not note many differences between the sheep heart and the fetal pig heart. They are similar in that their construction is a 2 chambered atria and ventricle and there is similar vasculature. I did note that the fetal pig heart showed similar muscle mass of both the right and left ventricles. The left ventricle had not increased in myocardial muscle mass yet as the heart had not needed to be the sole source of power for perfusion. After birth, I believe that the left ventricle will increase in mass as seen in both the sheep heart and the human heart. Why is the heart referred to as a double pump? The human heart is referred to as a double pump because of the differences needed to handle systemic return and peripheral forward flow. The right heart is a lower pressure system and blood enters passively, driven by the left ventricular ejection force. This blood enters into the lower pressure pulmonary system, where pulmonary arterial systolic pressure is comparable to right ventricular systolic pressure. The left side of the heart is a much higher pressure system. As the blood leaves the left ventricle, it is at a much higher pressure due to the need to overcome the afterload of the aorta. (Systemic vascular resistance.) Because of this increased need, the left myocardium is considerably thicker than the right ventricle. Additionally, because of this increased muscle mass, during the sustained contraction phase (consistent with the ST segment in the electrical tracing), there is much higher oxygen consumption in the left ventricle. This predisposes the left ventricle to more cardiac issues such as angina, infarction, myopathies, hypertrophies and sudden death due to electrical disturbances. There are four valves in the heart. Name each valve, list its location and give its function. The four valves of the heart are the tricuspid, the pulmonic, the mitral and the aortic valve. The tricuspid valve is located between the right atria and right ventricle. It is a low pressure atrioventricular valve and its job is to prevent back flow or regurgitation of blood into the right ventricle during systole or contraction The pulmonic valve is a semilunar cusped valve located in the ostium of the trunk of the pulmonary artery which takes off from the right ventricle. When the right ventricle contracts and blood is pushed into the pulmonary artery, the pulmonic valve closes as the pressures are equalized. The cusp like structure helps to push blood forward. With the valve closed there should be no regurgitation from the pulmonary artery into the right ventricle, this time during diastole as the dilation of the ventricle creates a vacuum to enhance diastolic filling from the atrium. The mitral valve is a bicuspid or 2 leaflet atrioventricular valve. It is located between the left atrium and the left ventricle. As the left heart is a higher pressure system, the mitral valve must be able to withstand greater pressures. During the contraction of the left ventricle, closure of the mitral valve prevents regurgitation of blood from the ventricle into the left atrium. The mitral valve, as well as the tricuspid valve, is attached to the ventricular walls by chordae tendinea and papillary muscles. During infarctions of the left anterior ventricular wall, these structures can become ischemic and lead to mitral valve dysfunction, further complicating the infarction. The aortic valve is located at the root of the aorta at its junction with the left ventricle. It is a high pressure, cusped, semilunar valve that must withstand tremendous pressures during left ventricular ejection. Again, if the valve becomes incompetent, blood can flow back into the left ventricle during systole (ejection). This can lead to ventricular overload and pulmonary vascular congestion as well as forward perfusion issues. Both ostia of the coronary arteries are located at the aortic valve near the sinuses of Valsalva. If ventricular ejection is decreased either through poor contractility or incompetent aortic valve, coronary artery perfusion can be affected. Compare the left and right sides of the dissected heart. What differences do you see? When the dissected human heart is laid flat, both atria and ventricles can be seen. In this view, it is very obvious how much more muscular the left ventricle and even the left atrium is, when compared to the right side of the heat. The interventricular septum bows slightly into the right ventricle. The left ventricular chamber is larger in size and the left atrium is also larger In the right and left ventricles you can see the papillary muscles and chordae tendinea that attach the tricuspid and mitral valves to the interventricular wall. In the right ventricle there are trabeculae, light finger like projections that are not readily noted in the left ventricle. Compare and contrast the functions of the atria and the ventricles. Both atria are receiving chambers, with the left larger and more muscular than the right. The right atrium receives systemic, deoxygenated blood from the superior and the inferior vena cava and deoxygenated cardiac blood from the coronary sinus. The left atrium receives oxygenated blood from the pulmonary circuit via the multiple pulmonary veins in the left lateral wall. The right atrium is also the home of the heartà ¢Ã¢â€š ¬Ã¢â€ž ¢s electrical system. The sino-atrial node (SA node) is located in the roof of the right atrium and is the primary pacemaker of the heart maintaining an inherent rhythm and rate of between 60 and 100 beats per minute. In the floor of the right atrium, near the junction of the atrium and the interventricular muscular septum is the atrioventricular node. The AV node or junction is a backup pacemaker of the heart, designed to come in as an escape mechanism if the SA node fails as can happen in cardiac disease or sometimes drug induced mechanisms. The junctio n is designed to only run the heart when it does not receive the SA nodal signal and so its intrinsic rate is 40 to 60. There is an automatic pause built in between the electrical signal of the SA node and the firing of the AV node and this is known as the AV interval. This slight pause is sufficient to allow the final filling of the ventricles before systole. The waveform generated with SA nodal firing causes the right atrium to contract and push the remaining blood into the right ventricle. This contribution to ventricular filling is known as atrial kick and can be extremely important to individuals with limited cardiac reserve. There are conduction pathways running through the right atrium and over to the left atrium but the atrium does not have any electrical nodes similar to the right atrium. In abnormal rhythms such as atrial fibrillation and atrial flutter, there are sometimes aberrant pathways in the left atrium that contribute to these dysrhythmias. They are occasionally treated with ablation therapy and scarring of the atrial wall. Both ventricles are pumping chambers but the left is the more massive and more vital of the two. The right chamber receives the preload initially and if it is diseased or injured, its dysfunction can severely impact the left sided filling and cardiac output. The left ventricle is 2 to 3 times more muscular that the right and even thought the ventricles work in harmony, the leftà ¢Ã¢â€š ¬Ã¢â€ž ¢s job is ejection and perfusion to the organs and tissues. The predominance of the coronary artery system is located on the left ventricle and the majority of coronary artery disease involves the left ventricle. Where is the myocardium located? The myocardium is the inner muscular layer of the heart, located between the epicardium and the endocardium. The epicardium is the outermost layer and is formed by the pericardium folding back onto itself at the aorta. Inflammation of this lining can cause pericarditis. The endocardium is the epithelial lining of the inside of the heart and includes all the structures internally. The endocardium also has an endocrine function, secreting endocardin which helps to sustain contraction. Infarctions can involve the endocardium and previously were known as subendocardial infarctions but are now call non-stemis. (Non ST segment elevation myocardial infarctions.) Additionally, bacteria from peripherally inserted central lines or IV drug abuse or even dental disease can cause infections of the endocardium called endocarditis. The myocardium is the muscle mass that is involved in stretch and contraction. When there is a disruption of oxygen to an area of myocardium, it is referred to as a myocardial infarction (Stemi) Death of the tissue with subsequent ventricular dysfunction can result if oxygenation is not restored. How does the heart supply blood to its own cells? The heart needs a continuous and rich source of oxygenated blood. None of the blood that is pumped through the left chambers oxygenates the heart. The hearts source of oxygen comes from the coronary artery system. These vessels lay on the epicardium of the heart and through collaterals and perforators supply the myocardium with oxygen rich blood. The left coronary artery arises at the left Sinus of Valsalva on the aortic valve. It travels a short distance across the left atrium behind the pulmonary artery, which protects it from any external trauma, caudally towards the left ventricle and is known as the left main. Any significant disruption of flow at this level through stenosis or thrombus can cause sudden cardiac death. As the left main emerges from behind the pulmonary artery, it becomes known as the left anterior descending coronary artery (LAD). This artery travels from the atrium to the apex of the left ventricle, giving off significant branches and lies in the interventricular sulcus directly overlying the ventricular septum. When you look at the human heart and notice the heavy streak of fat running across the anterior wall of the left ventricle, you are looking at the protective covering of fat for the LAD as it lies in the interventricular sulcus. When the left main changes to the LAD, there is another branch given off that runs circumferentially between the left ventricle and the left atrium. This is known as the Circumflex and also lies in a groove known as the atrioventricular groove and is protected also by a fat pad. On occasion there is a 3rd branching that arises at this area known as the Ramus or Intermediate branch. Arising from the LAD are diagonals that cross the anterior surface of the left ventricle from the IV sulcus to the left lateral aspect of the left ventricle. The LAD also gives rise to a group of vessels known as septal perforators that perforate the anterior aspect of the muscular septum. The LAD crosses over the apex and turns upward for a short distance on the inferior aspect of the left ventricle. The Circumflex travels around the left ventricle and terminates on the inferior aspect of the left ventricle not far from the right ventricle in branches referred to as the muscular branches. As the Circumflex travels around the heart, there are branches that arise and travel caudally and laterally across the left ventricle. These 3 branches are referred to as the obtuse marginals. The Right Coronary Artery (RCA) arises of the right Sinus of Valsalva on the right side of the aorta. The RCA lies in the same atrioventricular sulcus that the Circumflex lies in as it travels between the right atrium and the right ventricle. When the RCA reaches the division between the anterior aspect of the right ventricle and the inferior aspect of the left ventricle, there is a large branch that comes off the RCA and travels laterally towards the LAD. This is referred to as the Acute Marginal branch of the RCA and feeds the right ventricle. Near the ostium of the RCA, there is a small lateral branch that is important for collateral feed to the LAD, known as the conus branch. As the RCA traverses the right ventricle branches known as muscular branches supply additional blood to the right ventricle. Having turned and been protected behind the inferior vena cava for a short distance, the RCA is now traveling on the inferior wall of the left ventricle. When it reaches the point where it would be over the interventricular septum, it makes a 90 degree turn and heads towards the apex of the left ventricle. At this time it is now referred to as the Posterior Descending Coronary Artery of the Right Coronary Artery (PDA). There is a mirror sulcus here called the posterior IV sulcus to protect the PDA. Just like on the LAD, the PDA gives off septal perforators that feed the posterior portion of the interventricular septum. The electrical system of the heart is feed predominately by the RCA as 60% of the time the SA Nodal artery arises off the PDA near this 90% turn and is a perforator type of artery. The AV Nodal artery, as a perforator, arises from the PDA directly at this angle, which is known as the Crux. Collaterals exist from birth and are widespread across the anterior surface of the left ventricle as well as the inferior surface. As we age ,they begin to develop and gain importance for cardiac blood flow when the other major coronary vessels develop atherosclerotic disease and stenosis. Coronary blood flow is on the supply and demand system. When another organ has an increased need for oxygen, (for instance, the colon) the heart rate increases to meet that demand. In the heart, however, the supply is meet internally through the perforators and smaller capillaries that run a small distance into the myocardium. The best filling of the perforators and capillaries is during diastole or rest. During systole, they are compacted by the muscles in which they lie. As the coronaries receive flow both during systole and passively during diastole, it is to the hearts advantage to not be tachycardia.