Imposing Tax on Economic Rents Essay Example | Topics and Well Written Essays - 500 words

Imposing Tax on Economic Rents - Essay Example The company can now make significant gains by availing the security for patent rights. The company will get large amounts of economic rents as long as the patent remains. This means that the marginal cost of producing the drug is less than the price charged for the drug. The government should impose a tax on the economic rent earned by the company to ensure that the successful drugs available in the market should stay in the market. But this would have certain long-run consequences. The pharmaceutical company would reduce resources for the discovery of new successful drugs. So, economic rents are phenomena in the short run. In the long run, it acts as a source for rewarding risks taken in society. Thus, it holds good not only for this pharmaceutical and drug business but also for the sports and entertainment sector. Dominant firms in the market practice such strategies that encourage the development of an oligopolistic market structure. Mergers are the most common way to develop this structure. This refers to the process of joining of two or more firms to bring it under one single ownership or control. Mergers result in the establishment of huge corporations that operate in the market. Thus, firms which have the prospects of raising huge capital in the market and operating successfully are deterred from entering the market. The market is already saturated with large oligopolistic firms. The two most common types of mergers are vertical and horizontal mergers. Horizontal mergers refer to the joining of those firms which have been producing and selling the same kind or similar products. An example of a horizontal merger is the joining of two daily newspapers within the same city. Vertical mergers occur between firms which maintain a buyer and seller relationship. This usually occurs between companies operating in the same industry, but at different stages of the production process.

The Psychological And Physical Aspects Of Hypnosis Philosophy Essay

The Psychological And Physical Aspects Of Hypnosis Philosophy Essay In this essay I am going to look at what hypnosis is. I will look at the definition of the word hypnosis and how it relates to the practice of hypnotherapy. I will then go on to look at the history, paying particular attention to Franz Mesmer and James Braid. We will look at the difference between hypnosis and meditation and the common myths surrounding hypnosis. And also the physical effects hypnosis can have on patients. Hypnosis comes from the Greek word Hypnos which means to sleep. Hypnosis is a state of relaxation where the state of awareness is elevated by suggestion. Forms of hypnosis have been used as long ago as forth century BC, with evidence to support it being used by the ancient Greeks and Romans. We will now look at Franz Anton Mesmer (1734 1815) who was born in Iznang, Germany. Mesmer originally studied medicine, where he published his doctoral, On the influence of the planets on the Human Body. The dissertation discussed the relationship between the human body and disease in relation to the moon and planets. Although this was later thought to be plagiarised from the work of Richard Mead (1673 1754) In 1768 Mesmer married wealthy widow Anna Maria Von Posch and moved to Vienna, where he began his work on what he would later call animal magnetism. Mesmer had always been convinced that he had more magnetic power than most people, and so could work the cures better (Waterfield, 2004: 88) Mesmers work with Franziska Osterlin in 1774, involved her swallowing iron and then placing magnets on the different parts of her body. The patient claimed to feel fluid flowing through her body and several hours later her symptoms had gone. Mesmer however did not believe that this was due to the magnets alone and that it was the animal magnetism that had in fact relieved her of her symptoms. By 1776 Mesmer was surrounded by a scandal after he attempted to restore the vision of Maria Theresia Paradis, a musician who had been blind since birth. Mesmer attempted to restore the musicians sight but subsequently she lost all ability to play the piano and was taken away by her parents and Mesmer was then under speculation of using magic. Mesmer then left Vienna and moved to Paris where he started a medical practice. Whilst in Paris Mesmer worked with individuals and groups, by 1780 Mesmer had too many patients and therefore used a treatment called baquet where he would treat up to 20 people at a time. In 1784 and at the request of King Louis XVI a series of experiments were conducted by members of the Faculty of medicine to distinguish if Mesmer had in fact discovered a new physical fluid. However there was no evidence to prove this and that it was in fact down to the imagination. Mesmer died in 1815 of a stoke and in his last 20 years no one knows of any further work that Mesmer may have done. Alexandre Bertrand (1795 1831) work was of huge significance to the history of hypnosis. He did not agree with Mesmers theory of a mystical fluid and believed that it was the art of suggestion. James Braid (1795 1860) began working on his own method of mesmerisation after witnessing a demonstration which showed subjects going into a physical state quite different to their normal behaviour. After much work Braid changed his theory of it being a sleep-based physiological theory to a psychological theory. Braid believed that hypnotism was a nervous sleep which could be inflicted by staring at a bright object, although much later Braid stated that only a small minority could be affected (only 10%.) Braid used the word hypnosis which led to much confusion as people believe that they would in fact be asleep, Braid did try and later re-name this to monoeidism but people continued to use the word hypnosis, which is what it is still referred to today. Later Braid stopped using bright objects after realising that he could achieve the same outcome simply by talking to his patients with suggestion. He distinguished the shallow and deep phrases or layers of the trance states; the first he called sub-hypnotic and claimed that it was this that the electro-biologists could produce; the second he called the double conscious, because he found his subjects to be dissociated (as we would now say) from their normal states. (Waterfield, 2004: 203) A strong follower of Braids work was Ambroise-Auguste Liebeault (1823 1904) who was the founder of the Nancy School, also known as the Suggestion School believed that the verbal suggestion was a powerful tool in successfully treating medical conditions and believed that everyone could be hypnotized. Due to the controversy surrounding hypnosis and the difficulty in obtaining consent from his patients Liebeault gave his patients a choice. They could either pay for the traditional treatment or consent to hypnotherapy which they could get for free, due to most of Liebeaults patients being poor many agreed to hypnosis, allowing Liebeault to continue to develop hypnosis. Many people have the incorrect belief that meditation and hypnosis are in fact the same thing; however it is important to distinguish the differences. Whilst they do share similar techniques such as visualisation and breathing, meditation is used to free the mind from conscious thought, whereas hypnotherapy is used for a specific outcome. Therefore whilst meditation and hypnotherapy both aim to relax the patient, hypnotherapy will then lead the patient through therapeutic suggestions. This technique can then be used to change the sub-conscious mind, e.g. telling a person who wants to quit smoking that smoking is bad for them. Hypnotherapy is a tool that can be used to deliver messages to the sub-conscious mind. There has been much research done on the physical aspects of hypnosis. A number of scientists who have done such research on this subject believe that there are no physical differences to being under hypnosis and those who are not. These scientists state that although the heart rate who slower this was the same for those who were in a relaxed state. However what has been found to be different is the brain activity. Electroencephalographs or EGGs are used to measure a persons electrical brain activity, the first recorded was in 1929 by Hans Barger. Brain waves look consistently different in people who as awake compare to those who are asleep, and people who are relaxed compare to those who are at full alert. Neurologists believe that the brain has two sides, the right side controls a persons creativity and the left is the logical control centre. Whilst under hypnosis, scientists have found that the left side of the brain has a reduced level of activity. There are four types of brain w aves, beta, alpha, theta and delta. Beta brain waves are when a person is awake and fully conscious. Like I am now whilst writing this, I am fully alert and my conscious mind is in control. Alpha brain waves are what everyone has throughout the day. This is when a person day dreams or closes their eyes to relax. In alpha the subconscious mind is being more dominant over the conscious mind. A person is in a light trance, it is in this state that hypnotic suggestion can have effective results. Theta brain waves can be present when meditating, dreaming or being in the zone. The subconscious mind is totally in control. A hypnotherapist can take you to past experiences and where emotions can be found. Theta brain waves can also be present when doing tasks that a person does often. Such as driving home from work, its a journey that you are used to and know the roads well, but a person can bring themselves out of theta in these situations is order to drive carefully. It is quite common when going into theta on a familiar drive that you cant actually remember part of the journey. Delta brain waves are when we go into our subconscious and no other brain waves are present. Delta is what we experience when we are asleep. Most people do not fall asleep when they are under hypnosis, if this does happen then the client can come back into theta state where they can follow the suggestions given by hypnotherapist. If a client stays in delta then suggestion will not work and it will not be effective in the subconscious mind. There are many myths surrounding hypnosis, which still leads people to be dismissive of this form of therapy. This includes the popular belief that hypnotists have some sort of Special Powers and that they can use these powers to get their patients to do silly things, e.g. cluck like a chicken every time the door bell rings or to say or do something that they do not wish to do. This is not the case and everyone under hypnosis is in control and will not do anything they do not wish to do. If you are under hypnosis and someone tells you to do something that you do not wish to do you simply will not do it and it most cases it will actually bring you out of the hypnotic state. Another myth is that people who have hypnosis are weak minded, it is true that the best patients are those that have a creative imagination and are open to the idea of hypnosis will go into the relaxed state easier and deeper but it is true that everyone is suggestible and therefore it is not that it will only work on weak minded people. It is also a common belief that hypnosis can make a person physically stronger or a better athlete. However hypnosis can only enhance a persons existing physical capabilities. There are many more myths surrounding hypnosis which still leave people reluctant to try this form of therapy, these myths will only disperse once people fully understand what hypnosis is.

Glycogen Storage Disease Essay -- Disease, Disorders

Introduction: Glycogen storage disease is the result of a defect in the synthesis or breakdown of glycogen that is found in muscles, the liver and many other cell types. This disease may be genetic or acquired and is usually caused by a defect in certain enzymes that are important in the metabolism of glycogen. To date, there are 11 different classifications for glycogen storage disease but this paper will focus on glycogen storage disease type 1 (GSD I), also known as von Gierke’s disease, after the German doctor who discovered it. GSD I is an inherited autosomal recessive disorder with the incidence being 1 in 100,000. Parents may be heterozygote carriers, making them asymptomatic, however they have a 25% chance of having a child that is affected by GSD I. Prenatal diagnosis can be made by completing a liver biopsy at 18-22 weeks but no fetal treatments are currently available and standard newborn screening tests are not able to detect GSD I. Background and epidemiology: GSD I is a genetic disease resulting from the deficiency of the enzyme glucose-6-phosphate (G-6-P) and glucose-6-phosphate translocase (Andria et al). These particular enzymes are important in enabling the liver to produce glucose from glycogen and/or generate new glucose via gluconeogenesis. The inability of the liver to produce glucose from these metabolic pathways can result in severe hypoglycemia since the liver is responsible for maintaining blood glucose for the body in periods of fasting. The reduction of glycogen breakdown can also cause the kidneys and liver to become enlarged because excess glycogen is typically stored within these two organs. The liver and kidneys can typically function normally during childhood, however because of the increas... ...apter 362. Glycogen Storage Diseases and Other Inherited Disorders of Carbohydrate Metabolism. In D.L. Longo, A.S. Fauci, D.L. Kasper, S.L. Hauser, J.L. Jameson, J. Loscalzo (Eds), Harrison's Principles of Internal Medicine, 18e. Retrieved January 21, 2012 from http://www.accessmedicine.com/content.aspx?aID=9144477. Medscape, Glycogen Storage Diseases Types I-VII. Retrieved at http://emedicine.medscape.com/article/1116574-overview. Moses, S.W. Historical higlights and unsolved problems in glycogen storage disease type 1. European Journal of Pediatrics 2002, 161: S2-S9. Nazir, Z. and Qazi, S.H. Urolithiasis and psoas abscess in a 2 year old boy with type 1 glycogen storage disease. Pedriatric Nephrology 2006, 21: 1772-1775. Wikipedia, the free encyclopedia. Glycogen storage disease type I. Retrieved at http://en.wikipedia.org/wiki/Glycogen_storage_disease_type_I.

Why Did the Tsarist Regime Collapse in 1917

Why did the Tsarist regime collapse in 1917? ‘By the beginning of 1917, tsarism was rotting from within. ’(1) Romanov’s had ruled Russia since 1613 but people were unhappy and the Tsarist regime was due to collapse for and it was inevitable that it would happen soon, it finally did under Tsar Nicholas II in 1917. There were many factors as to why the Tsarist regime collapsed some of the most important were Tsar’s personality, political opposition ,peasants and workers and The World War I. One of the factors that lead the tsarist regime to collapse was Tsar’s personality.Nicholas II was coronated in 1894 but he wasn’t ready to be a Tsar because just in 1881 he witnessed his granddads, Alexander II’s assassination when his carriage was blown up. Nicholas was not a strong character and he didn’t want to be a Tsar but he was religious and both he and his wife Alexandra believed they were chosen by God and couldn’t challenge hi s decision. ‘He had intelligence†¦ faith and courage but he was†¦ ignorant about governmental matters. Nicky had been trained as a soldier. He had not been taught statesmanship and†¦ as not a statesman. ’ (2) Also he was more of a family man rather than a ruler and was a devoted husband and father who looked good in the eyes of his people but he didn’t really bother about what happened to Russia and didn’t really do what he was meant to do; rule the country, which weakened him significantly. Although he was a good father he was unhappy as his only son Alexis suffered from haemophilia and it was likely to die young which again out the Tsar away from ruling the country. He was ignorant and refused to share power. He mistrusted most of his ministers and yet was incapable of carrying out the task of ruling the vast Russian empire alone. ’ (7) At first peasants were loyal to him and believed he’d carry on what his granddad did, free servants, relax censorship of the press, improve conditions of the army, change education and bring in Zemstva; locally elected councils, however he made the government weaker, he was almost the ‘invisible’ Tsar as he never travelled so his people didn’t know him and he couldn’t see what was best for them.People were poor, the communication and travel were awful as Russia was such a massive country, there were all sorts of nationalities and religions in the country so people couldn’t communicate well, the society was ‘backward’ as there were too many workers and peasants (82% of population) and they were poor and had no laws, the nobles had everything. As the tsar didn’t travel he couldn’t stop any revolutions and so he weakened himself. People began to question him and his ability to rule Russia; they were unhappy and started to plot on how to overthrow him. The present ruler has lost absolutely the affection of Russian people, and whatever the future may have in store for the dynasty, the present Tsar will never again be safe in the midst of his people. ’ (9) This showed people he was careless and weakened him. Another factor that lead the tsarist regime to collapse was the political opposition. ‘The key question is this-is the peaceful renovation of the country possible? Or is it possible only by internal revolution? ’(6) There were many people who wanted the Tsar to collapse.Some like Octobrists or Kadets were more peaceful. Kadets were middle-class liberals who wanted elected parliament. They had the support of well educated wealthy people in towns, but that wasn’t enough people and they didn’t attract peasants and workers which was bad as they were the majority. The Social Revolutionaries and Social Democrats wanted revolution. ’Both groups were prepared to work with the liberals, providing the latter continued to push the tsarist regime towards greater democracy and parliamentary power. (5) Social Revolutionaries were supported be peasants and they wanted to give peasants land to make their life better and make them happy, however because of the size of the country and ignorance of the peasants, the revolution was impossible. They were divided in aims and methods as some wanted to share land and some wanted communism and eventually their revolution didn’t happen. Lenin and Trotsky were in the Social Democrats; they were supported by factory workers and followed communist teachings.They wanted to overthrow the government, however they were also divided; Mensheviks wanted to get a big group of people including the middle class but Bolsheviks wanted small amount of people who would organise strikes and demonstrations. ‘We Bolsheviks will not shirk the task. ’(1) This showed the people that if so many people wanted change then surely there is something wrong with the Tsar’s ruling. The 1905 revolutions was the perfect opportunity for opposition to show the Tsar how many people needed change and to show people the Tsar was not fit to rule.The spark that started it off was the Bloody Sunday it was a peaceful petition from Father Gapon to ask for change but the Tsar got troops to attack the 200,000 workers who marched to him to ask for help, but the Tsar didn’t care he feared for his life, maybe he knew he was a bad Tsar and thought that people were coming to assassinate him like his grandfather. This got people to think whether the Tsar actually care about his people.The economic problems also led to the revolution, the government borrowed money, the violence from troops continued, the taxes for poorest went up, the working and living conditions were terrible and people were angry. The Russo-Japanese war meant prices went up and shops lacked food and goods, industries closed leaving people unemployed and hungry and even though Tsar thought war was a good idea he became less popul ar as people thought he was incapable to rule and Russia got defeated and humiliated which was yet another one of Tsars mistakes. There were riots and disorders in the streets, and I think it’s the best description of a revolution; people were smashing up shops, looting bread shops; women particularly. ’(1) Everyone hated the Tsar which weakened the Tsarist regime as people knew the Tsar wasn’t fit to rule them. The next factors that lead the Tsarist regime to collapse were the peasants and workers. At first the people saw Tsar as a father figure as that was what the Orthodox Church taught and people were very religious and they blamed landlords and factory owners.People believed Russia will change under Nicholas, when he was crowned ‘The crowds have been building up for two days. ’(1) However this quickly began to change and peasants and workers realised that the Tsar didn’t care about them but they had hope. The workers, worked over 12 hour s, they were poor, and they had hard work and had no privacy. Factories were open 24/7 and 30 people had to be cramped into a one little room and worked for minimal wages.Whole families including children were working just so they could buy something to eat and improve their lives. Both workers and peasants ate cheap, awful food and their life expectancy was less than 40 years. The peasants didn’t have enough land; some of them were taken to work in factories as 4/5 people at that time were peasants. This angered them and they started to blame the Tsar directly. ‘They receive terrible wages and generally live in overcrowded conditions†¦ but manufactures have received permission to use overtime. (3) People were so fed up they ‘increasingly formed protests. ’ (4) Which was really bad for the Tsar, as peasants and workers formed protests everyone would soon find out and join them. There were so many of the workers that when Father Gapon made a petition â €˜Do not refuse to help your people. Destroy the wall between yourself and your people. ’(12), it wasn’t hard to get 200,000 people to march to Tsar with him but the Tsar was already threatened and killed most of them, ‘The soldiers fired all day long. (8) However peasants didn’t give up on wanting their bit of land and so when after 1905 revolution they were promised it as the Tsar promised it to them, they stopped all protests and were overwhelmed but a year later the Tsar took it away from them, which was a massive mistake as he proved that he didn’t care about his people at all and was another reason to get rid of him. Russian people were angry and wanted to get rid of the Tsar. Instead of ‘destroying the wall’ Nicholas II made it bigger and this weakened his regime.The last factor that lead the Tsarist regime to collapse was the World War I. Russia suffered from shortage of food due to bad harvests, poor transport and loosing ri ch farmland to Germans, people were starving and were unhappy ‘The combination of a population explosion, backward farming techniques and poor policy making had made for a grave crisis’(5) but the Tsar decided to leave Russia went to be the commander-in-chief of the war. ‘His decisions showed him to be hopelessly out of touch. (1) Russia had no good rifles and soldiers had to wait for someone in front of them to die so they could take their rifle and participate in the war. ‘If we should have three days of serious fighting, we might run out of ammunition altogether. ’(10) The support of the army ebbed away and the Tsar could no longer blame the defeats on his subordinated and had to take the responsibility himself, the soldiers now blamed him directly for their misery.The peasants who made up most of the army and had the image of the wise and caring Tsar further shattered. As the Tsar left, he left Tsarina in charge of Russia, Alexandra refused to tak e any advice from loyal middle-class ‘Alexandra was the dominant personality in the relationship’ (7) and she refused to share power like the Tsar, and so she was blamed for everything that went wrong. The patriotic people became frustrated at Tsarina’s incompetence; they were convinced someone else would be better.People hated everything German, they even changed the name St. Petersburg to Petrograd as it sounded too German, but Tsarina was German, which made her more unpopular. There were rumours that she was sabotaging Russia and was a German spy so that Germany could win the war. Rasputin was believed to be a holy man as he healed Alexis and so he had a lot of influence over Tsarina, there were a lot of scandals surrounding them which made Tsarina even more unpopular. People believed they had an affair and there were rumours that they were German agents. Alexandra made decisions based on whims or messages from God, mediated by Rasputin. ’(1) People bel ieved he was leading the country to its doom. Russian’s were angry as Rasputin was just a peasant and he helped to rule the country and they didn’t understand why such person should be allowed to do that. Some were also wondering why the Tsar allowed Rasputin to be so close with the royal family ‘I did realise that the man possessed great hypnotic power. ’(11) Finally in December 1916, Rasputin got murdered by a group of jealous nobles ‘Rasputin was dead†¦ ur hearts filled with hope’ (1) but it was too late to restore the reputation of the royal family in the eyes of Russian people and so this weakened and lead to the destruction of Tsarist regime. In conclusion I think that the most important weakness was Tsar’s personality as, he didn’t want to be a Tsar in the first place, he was ignorant and if he tried to listen to his ministers he wouldn’t have made as many mistakes as the Russo-Japanese war or the Bloody Sunday ; so in effect the 1905 revolution.The peasants and workers didn’t want much so only if he improved their wages and gave them some land and continue what his granddad Alexander II had done, he would’ve had their support and avoid weakening himself. If he was travelling around and was liked by his people, political opposition wouldn’t form and so there would be peace in Russia and he would’ve been a strong Tsar. If he didn’t care only about himself and his family, the Tsarist regime would have been strong and Russian people would have been satisfied and the Tsarist regime would continue.

Discuss the contention that the House of Lords is irrelevant

The House of Lords was, until the early 20th century the senior of the two houses in the British political system. Its members enjoyed greater powers than the members of the House of Commons, but as the 1911 and 1949 acts were introduced the powers of the Lords were greatly reduced. The abilities of the upper house became an issue as society became more democratic and concerned about the unrepresentative nature of the House; after all it was at one point hereditary peers only. It is now argued the House of Lords have become irrelevant because of its great reduction in powers and abilities to hold the lower house to account; it's still unrepresentative nature and lack of legitimacy. Beginning at the start of the reforms, under the Liberal government Lloyd George purpose the introduction of a land tax which would affect rich wealthy land owners. This bill was challenged by the conservatives, as many of them where wealthy land owners and wanted to raise import taxes instead. The bill went ahead and passed through the House of Commons, however when the Bill reached the upper house it was struck down by the Conservative lords. The Prime Minister Henry Asquith requested the king make sufficient Liberal Lords to pass the bill if the conservative lords reject it again. Edward VII refused which led to the reduction of power in the House of Lords being a priority issue in the 1910 General election. Once the Liberals were in government a mandate was used to make the necessary constitutional changes. The Parliament Act removed the House of Lords right to veto legislation and restricted the amount of time it could prevent a bill passing through the house to 2 years. This first act did much to cripple the upper house and restrict its powers over the government; however it cannot be seen as irrelevant because the house still had substantial powers that could hold up legislation. The House of Lords were particularly effective of this shortly after the act had been introduced to the house. In 1912 a bill was passed through the house of commons regarding Irish home rule, however the House of Lords were able to hold off passing the bill until world war one. At this point the bill was dropped because the threat of Germany was seen as a more important issue. After the Second World War the Labour government, under Clement Attlee, decided to amend the 1911 parliament act further. This was because they thought the House of Lords would interfere in their rapid nationalisation program and stop them from achieving their party goals before the next general election. The new proposals meant the House of Lords could only hold up new bills for up to a year. It was argued that the time the House of Lords had become irrelevant for a times they held very little powers to hold the government to account or stop legislation. The act was used as a threat; however in 1991 the House of Lords used their remaining powers to slow the War crimes act that would extend the jurisdiction of UK courts to acts committed on behalf of Nazi Germany. The parliament act was used (for the first time since 1914), but it showed the Lords were becoming more involved. Before the House of Lords would be forced to accept legislation through the parliament act once more, Labour in 1997, with the support of the Lib-Dems purposed to end the ‘right of hereditary peers to sit and vote in the House of Lords’ and committed it to their manifesto. This meant at all but 92 of the Hereditary peers would be removed from the House and replaced by appointed life peers; a right given to the Prime Minister through the Life Peerages act 1958. This new act meant as a consequence the lords obtained greater authority through the fact the government wanted them there and are seen as less undemocratic because of this reform. This in turn had a great affect on the activities and use of power by the Lords, which made less irrelevant that they were previously. In the next 7 years the House of Lords opposed 3 acts; the European Parliamentary Elections Act in 1999; the Sexual Offences (Amendment) Act in 2000 and the Hunting act in 2004, showing greater use of their authority and fulfilling some of the necessary tasks the Lords need to carry out in order to retain some relevancy. One role of the House of Lords performs is acting as a second opposition for the Governing executive, which has been especially effective during times when the Government has a large majority in the commons because of the first past the post (FPTP) voting system. A good illustration of this role was when the Thatcher government enjoyed majorities of over 100 following the elections of 1983. This meant the House of Lords were improving parliamentary opposition, effectively holding government to account and making up for the opposition’s weakness. This scrutiny of the executive is made clear through the huge amount of time (around 80%) the Lords spend scrutinising and revising legislation. Their regular attendance and increasing numbers means the House is adopting this role very seriously ensuring their relevancy in the British political system. Arguably the House of Lords have become even more effective at performing this role after The House of Lords Act in 1998 because party leaderships have been selecting more professional politicians to become Lords, who are, arguably, better at scrutinising the executive. As we have seen before, the House of Lords is heavily involved in the Legislative process and although they can no longer stop bills that can (and commonly do) make amendments. A recent example of this was on the 3rd of November 2011, when the House of Lords made 6 amendments to the Armed Forces Bill. This is an important function of the House because it oversees the work of the executive and ensures the elected Government is remaining representative, ensuing accountability. Some criticize this oversight of the executive as irrelevant because the house is not elected, and is a very unrepresentative elitist group. However there is defence for keeping an unelected second chamber as it is came when Labour was in power under the Blair government there were plans to change the House into a wholly elected House, Bob Marshall-Andrews importantly pointed out that â€Å"replacing a second chamber that was rotten because of inherited patronage with a second chamber which is rotten with contemporary patronage. Suggesting that having an elected chamber would not be an improvement, or any chamber in his opinion, however there are some strong arguments against having a wholly elected chamber. A key point is an appointed second chamber means there are specialists from a broad range of subjects present in the house meaning the quality of debate in the House of Lords is generally better than the quality of debate in the House of Commons, which is dominated by the execut ive. The Lords are free to vote as they wish because they have no party whip and can generally be more opinionated and do not have to tow the party line. There is also the argument that if both chambers were elected then there wouldn’t be much difference between the chambers and there may be a demand for power off the commons as they are the higher house, Lord Wakeham, a Tory peer who used to head the Royal commission said the house of commons â€Å"would not give the upper chamber the authority to play an effective role† even if both houses were elected. The House of Lords could be seen as been as relevant and as effective as they possibly can be in the situation they are in, besides the House has managed to effectively defy the will of the government on key issues such as the Anti-terrorism legislation purposed by Blair’s government. The House defeated the government on this issue and managed to make several key amendments on this bill. Although there are some strong arguments for keeping the House of Lords, many believe it is out dated and out of place in a modern democratic society; therefore it should not be in a position to judge or pass legislation. Thomas Bingham, a writer for the Guardian suggested the House should ‘not exist' because it ‘obstruct the will of the commons', he like many other critics of the house believe it is unnecessary and is open to abuse. In 2007 the House came under attack from the press and the Daily Telegraph published the article ‘Cash for Peerage' which suggested that Tony Blair had been accepting money in return for appointing members to the House of Lords. Although this was never proved to be true, there was still substantial evidence that suggested it had gone on. This completely destroys the argument that the House of Lords is appointed because of their experience and could make it completely irrelevant. Some believe having a fully elected house would mean the House of Lords would not be open to critic's claiming it was elitist and undemocratic. Many are in support of giving the House democratic legitimacy, such as the Electoral Reform Society, who support an 100% elected House using STV, with election tied into the European Parliament cycle; Preventing the house from holding up the Government; Members of second chamber banned from standing for commons for 4 years; No reserved religious seats and thresholds to ensure candidate diversity. This clearly shows that many political elites see the House as irrelevant in its current state, and would be become more relevant, up to date and perhaps even more effective if these reforms were to go ahead. The Electoral Reform Society see it as ‘removing the burden from parliament'. The House of Lords is seen by some as a irrelevant institute that is out of touch with modern society. However I think the second chamber is crucial as it acts as a political safeguard that effectively holds the government to account in the event of poor opposition in the House of Commons. Although the House faces criticism for its undemocratic nature, it is this that allows it to remain a relevant part of society that does no unnecessarily damage the House of Commons. If the House were to be elected by a proportional representation system, such as STV suggested by the Electoral Reform Society, it would become a danger as it would be more representative of the people than the commons and could cause for a demand of power off the lower House. Overall I do not think the House of Lords is irrelevant in modern politics as it performs many important roles effectively, and although at first glance it seems out of place in a democratic society, it would be an executive dictatorship without it.

Getting 10x Results From Your Content With Garrett Moon Of CoSchedule

Getting 10x Results From Your Content With Garrett Moon Of Content marketing is a highly competitive space. Every single day, nearly 60 million blog posts are published and five billion YouTube videos are watched. Are you always trying to edge out search results to be on top? Discover how to reframe your mindset when it comes to content marketing. Today, we’re talking to Garrett Moon, CEO, about how to handle such competition when it comes to content marketing and his new book, 10X Marketing Formula: Your Blueprint for Creating Competition-Free Content That Stands Out and Gets Results. Marketers are responsible for bringing in leads, sales, people big tasks to support core business metrics. Garrett’s book describes taking the formula, process, tips and tricks, and things that work and don’t for and making them available to anybody to use and implement in their business and marketing process. Gartner’s Hype Cycle: How new technology is adopted. When content marketing took shape a few years back, all of a sudden, everyone is adopting it and reworking their marketing teams, creating content, doing blogging, building email lists, and other tasks. Content marketing made a lot of promises to us. Now, Garrett believes we are entering the trough of disillusionment. We adopted content marketing, but what about those big promises that were made? What about the results? Why are you not getting the results your were promised? How do marketing teams provide business value? Content marketing need to be reinvented. Garrett describes the copy cat epidemic in marketing. There is so much free content online where pieces of strategies, tactics, and other items are copied and pasted. However, it does not create an entire picture or blueprint. The goal is to create a framework from start to finish process on how to find something unique to your business that only you can do and be successful with. Something that stands out and gets results. Creating Competition-Free Content: Not only your business and products is in competition, but your marketing is in competition with other marketing. Find a way to break past that barrier created by competitors. The book, Blue Ocean Strategy, refers to the Bloody Red Ocean, which is full of competition and where businesses are fighting each other to stand out they’re at war with each other. However, the Blue Ocean is wide-open and uncontested. Your free to swim around and move about because you have successfully been able to differentiate yourself from the competition. To differentiate your content marketing, focus on your topics, how you create content, and how to connect that content and share it with your customers. 10X reference: look at what you are doing and ask if what you are doing will help your team multiply results, including increasing sales leads and the number of visitors to your Website. Marketing teams needs to focus on 10x growth rather than increments of 10 percent improvements. Marketing teams are designed to produce results, not worry about risks. Agile Manifesto: focuses on how software development could be better. A powerful way to cause engineers to rethink and reframe what they’re doing. 10X Manifesto: focuses on how so much of marketing is about mindset when it comes to how we do and approach things. Results or Die: 10X marketers work in a results or die oriented business, not 10 percenters allowed. Many think of marketing as a process for things they do marketing is the blog, social media channels, conference booth, etc. There’s all these deliverables that a marketing team creates and hands off to others, such as the sales and support teams. Marketers are not here to produce Web ads or build a Website. They’re here to help produce business results and help grow companies. 10X marketers understand that growth requires failure, strength is in progress, not perfection. Teams that embrace failure (fail fast) understand that it is not about failure but acknowledging imperfection. Marketing comes with assumptions: assume methods used to get the message out will work; assume there’s the right mix of email ads; assume messages are right; assume the timeline is correct. Ever realize how much you are guessing? The problem is in the marketing plan. It becomes a risk-removal tool that leads to pointing fingers and placing blame on others. Instead of a plan, start with a goal. To start down the 10X marketing path, list what work you did this week. Are these 10X or 10 percent activities? Do any of these activities have the ability or potential, in a short period of time, to multiply results by 10X? Links: Garrett Moon 10X Marketing Formula Gartner’s Hype Cycle Blue Ocean Strategy Agile Manifesto SpaceX Elon Musk If you liked today’s show, please subscribe on iTunes to The Actionable Content Marketing Podcast! The podcast is also available on SoundCloud, Stitcher, and Google Play Quotes by Garrett: â€Å"Everyone was really excited about it (content marketing). There was a lot of energy. A lot of hype behind it, and a lot of big promises that content marketing made to all of us.† â€Å"If we’re going to really double down. If we’re really going to continue doing this, how do we really make it sing? How do we really make it pay for itself and become a true part of our results?† â€Å"For us (as a start-up), it was results or die.† â€Å"Once teams start looking at what they’re doing, how their processes are built, one thing they tend to find is that much of what they’re doing is based on mitigating risk vs. generating results.†

Wealth Tax Essays

Wealth Tax Essays Wealth Tax Paper Wealth Tax Paper Accepting the recommendations of N. Kaldor to introduce â€Å"integrated direct tax system† in India, Wealth Tax Act, 1957 was enacted. The Act was amended from time to time. The major objective of wealth tax has been attainment of equity objective of tax policy because wealth is considered as the major source of inequalities. The wealth taxation in India is applicable to all citizens of the country and is also called the wealth tax act, 1957. This is also considered to be direct taxes of the country. It is paid on the benefits of property ownership and the person who owns the property has to pay for the wealth tax for the time period for which he retains the ownership. It must be noted that the person has to pay for wealth tax even if it is not gaining any income. Reasons for levying Wealth Tax The wealth tax act is important direct tax legislation. It is a tax on the benefits derived from property ownership. Stated objectives behind introduction of bill for wealth tax were (a) That it would reduce the possibility of tax evasion (b) That it would take into account the taxpaying capacity of an individual (c) That it had a large measure of egalitarianism built into it both conceptually and operationally without disincentive effect. Levy of wealth tax was described as a measure to alter the tax structure in a way that would ensure more effective and at the same time a more equitable basis for taxation. Who to pay for the Wealth Tax in India The person who pays for the wealth tax is called an assesses and he may belong to the categories mentioned below: * A Hindu undivided family * Non corporate taxpayers * A representative of dead individual, or administrator and the executor * A Company * An agent of Non-resident * A body of individuals or as association of persons It should be noted that the tax will be considers on the total income earned from the collections of joint family in case of a Hindu Undivided Family. However, in case of non-corporate payers, they are supposed to pay the tax as per the existing tax rate as their accounts are being audited. Incidence of Wealth Tax Incidence of tax in the case of an individual depends upon his residential status and nationality. The scope of liability to wealth tax is as follows: (a) In the case of an individual who is a citizen of India and resident in India, a resident HUF and company resident in India; Wealth tax is chargeable on net wealth comprising of All assets in India and outside India; * All debts in India and outside India are deductible in computing the net wealth. (b) In the case of an individual who is a citizen of India but non-resident in India or not ordinarily resident in India, HUF, non-resident or not ordinarily resident in India and a company non-resident in India; * All assets in India except loan and debts interest whereon is exempt from income-tax under section 10 of the Income-Tax Act are chargeable to tax. All debts in Indi a are deductible in computing the net wealth. * All assets and debts outside India are out of the scope of Wealth Tax Act. (c) In the case of an individual who is not a citizen of India whether resident, non-resident or not ordinarily resident in India: Same as in (b) Wealth Tax Chargeable Assets Below mentioned are the assets on which the wealth tax has to be paid by the assesses: * Guesthouses, urban farmhouse, residential house and commercial property. * Automobiles for person purposes. Precious items such as utensils, bullions, jewellery and furniture. * Aircrafts, Yachts and boats which are used for non-commercial purposes. * For the cash in hand which exceeds 50,000 for Hindu undivided families and individuals. * Urban land which is under the authority of cantonment board or municipality and having a population over 10,000. The following are not regarded as assets while computing the wealth tax:- * A residential real estate property that has been allocated to a full time emplo yee by ither the company or the director or an officer with a gross yearly salary lesser than 5 lakh rupees * A commercial or residential real estate property that is part of a stock-in-trade process * Commercial real estate property being used for official or business purposes * A residential property that has been put on hire for a minimum of 300 days in the immediately earlier year * A commercial complex or establishment * A land where construction is illegal * A land where the building has been set up with approval from proper authorities * An unused land owned for industrial purposes. However, the land should remain unused for 2 years after acquisition * A land that has been owned by an assessee for 5 years as a stock-in-trade According to the section 4(l) (a) of the Wealth Tax Act, 1957 following are regarded as deemed assets: * Assets transferred between spouses * Assets transferred as per revocable transfer * Assets owned by minors. If a specially-abled child owns any asset it will not be grouped with his or her parents’ net income and will be assessed separately * Assets provided to son’s wife or to another person or group of individuals for the benefit of son’s wife. Asset that has been transferred to an individual or a group of people. This transfer must benefit the providers or their spouses in either short or long term Exemptions: (a) Wealth-tax need not be paid in respect of one house of an individual/ HUF or on a plot of land which does not exceed 500 square metres. (b) No tax need to be paid on any residential property that is let o ut for a minimum of 300 days in the relevant previous year, nor on any property which is held for business purposes. (c) Motor cars that are held by an assesses for running them on hire or held as stock in trade are also not liable to wealth-tax. d) The same applies to jewellery that is held as stock in trade for the purpose of business. (e) Assets such as investment in fixed deposits, shares or intangible property are not subject to wealth tax in India. (f) Property held under a trust or other legal obligation for any public purpose of a charitable or religious nature  in India subject to the  satisfaction of the stipulated conditions. Valuation Date Wealth Tax is levied on the net wealth of a person as on a particular date. This date is known as valuation date. The valuation date is the last day of the previous year relevant to the assessment year. Hence, valuation date is March 31, immediately preceding the assessment year. Calculation of Wealth Tax Taxable value of the assets  = Value of assets as on March 31 Debts owed against the assets principally, wealth tax is levied on non-productive assets of assesses. Thus the assets listed above used for commercial purposes  will be excluded from taxation. Wealth Tax Rates in India The maximum marginal rate of wealth tax, applicable to net wealth above Rs 15 lakh was quite high at 8 per cent till the year 1975-76. It was drastically reduced to 2. 5 per cent the following year 1976-77. In a reversal of policy of low rates, it was reduced to 3. 5 per cent in 1977-78 and further up to 5 per cent in 1979-80. In 1985-86, it was again lowered to 2 per cent and made applicable to net wealth over Rs 20 lakh. In 1992-93, it was further reduced to 1 per cent. Flat rate of 1 per cent on wealth exceeding Rs. 15 lakh. Tax rate is 1 per cent on amount by which ‘net wealth’ exceeds Rs 30 lakhs from AY 2010-11. (Till 31-3-2009, the limit was Rs 15 lakhs). No surcharge or education cess is payable. The Tax Reforms Committee,1991, suggested that wealth tax should be charged at the flat rate of 1 per cent with a basic exemption of Rs. 5 lakh instead of the then existing Rs 5 lakh. These recommendations were accepted and incorporated in the Financed Act, 1992. Thus following the recommendation of the Tax Reforms Committee, 1991, the scope of wealth tax both in terms of base and rate was drastically reduced, presently wealth tax has only decorative value for the statute b ook. Tax Reform Committee 1991, recommended tax on wealth should be abolished in respect of all items of wealth other than those which can be regarded as unproductive forms of wealth or other items whose possession and use could legitimately be discouraged in the social interest. The Committee also recommended wealth tax at the rate of one per cent of value of taxable items of wealth. Thus wealth tax shifted from wealth to unproductive assets. Since wealth tax is based on current market value of unproductive assests, valuation involves disputes. As a result, the administrative and compliance cost of the tax has been much higher. In view of the meagre revenue and problems of administration and compliance the Task Force on Direct Taxes, 2002 recommended the abolition of wealth tax. As Bhoothalingham Committee reported,† the wealth tax system should continue if for no reason then for ensuring in the long term that income tax is properly administered†. The share of wealth tax has always been less than one per cent and even if it is abolished the revenue impact will not be much. But it serves the objective of reducing inequalities and also provides a mechanism through which evasion of income tax can be minimized. Annexure -I YEAR| Wealth TaxRs in Crore| Percentage of GDP| Percentage of GTR| Percentage of Direct Tax| Growth| 1990-91| 231| 0. 04| 0. 40| 2. 0| -| 991-92| 307| 0. 04| 0. 45| 2. 0| 32. 9| 1992-93| 468| 0. 06| 0. 62| 2. 5| 52. 4| 1993-94| 154| 0. 01| 0. 20| 0. 75| -67. 1| 1994-95| 165| 0. 01| 0. 11| 0. 38| -31. 8| 1995-96| 74| 0. 006| 0. 06| 0. 22| -29. 5| 1996-97| 78| 0. 005| 0. 006| 0. 21| 5. 4| 1997-98| 113| 0. 007| 1. 13| 0. 23| 44. 8| 1998-99| 162| 0. 009| 0. 11| 0. 34| 43. 3| 1999-00| 133| 0. 006| 0. 07| 0. 22| -17. 9| 2000-01| 132| 0. 006| 0. 06| 0. 19| -0. 75| 2001-02| 135| 0. 005| 0. 07| 0. 19| 2. 2| 2002-03| 154| 0. 006| 0. 07| 0. 18| 14. 0| 2003-04| 136| 0. 004| 0. 05| 0. 12| -11. 6| 2004-05| 145| 0. 004| 0. 04| 0. 10| 6. 6| 2005-06| 250| 0. 06| 0. 06| 0. 15| 72. 4| 2006-07| 265| 0. 006| 0. 05| 0. 12| 6. 0| 2007-08| 315| 0. 006| 0. 05| 0. 10| 18. 8| 2008-09| 380| | | | | Source: Government of India; Economic Survey, various issues In 1990-91, the collection of wealth tax was Rs 231 crore and it contributes 2. 09 per cent to direct tax. The collection increased to Rs 468 crore in 1992-93 and contribution to direct tax reaches to 2. 5 per cent. Afterwards the revenue collection from the wealth tax decreased and also the contribution to direct tax decreased. In 1995-96, the revenue collection from wealth tax was only Rs 74 crore. After 1995-96, the wealth tax collection was increased but very slowly and contribution of wealth tax to GDP and direct tax was negligible, because of small revenue from wealth tax the Task Force on Direct Taxes, 2002 recommended the abolition of wealth tax. The growth of wealth tax was also very slow. In most of the years the growth rate was negative. The revenue collection from wealth tax in 2006-07 was Rs 265 crore and the share of wealth tax to direct tax was only 0. 12 per cent. In 2007-08 the revenue collection increased to Rs 315 crore and the share of wealth tax to direct tax decreased to 0. 10 per cent.

Top 9 Stress Relieving Activities at Work That’ll Keep You Happy

Top 9 Stress Relieving Activities at Work That’ll Keep You Happy Ever wish a stress superhero could save you from chaotic meetings, fast approaching deadlines, never ending projects or traffic jams? Well, you can become your own stress-busting superhero. Here are some quick and easy stress relieving activities at work that will keep you happy and productive! Feel free to share this with your friends and coworkers. Who knows? You might be helping that friend from a rough time.1. Go WalkingDid you know walking for even 10 minutes after 3 hours at your desk can lift your mood by 40%?!   If the weather is nice outside, you can just step outside and walk around the block or to the nearest park. Walking will not only make you live longer, but also give you more energy throughout the day. I highly recommend going out for a walk after lunch, and then once in the afternoon to break up the day.via [imgur.com]2. Listen to MusicThe best part about music is that when you listen to it, you will start relating yourself to the lyrics of the song, and make you f eel on â€Å"top of the world†. The beats of music will help enhancing your mood and relaxing your muscles. So put on a headphone and start listening to your favorite beats.via [wallpaper]3. Healthy SnacksEating delicious and healthy snacks will keep your stress level low. It will have exceptional positive change in you and even people around you. Your good mood will send positive vibes at your workplace. So start packing healthy snacks and you will be happy all day.While eating don’t stuff your mouth.document.createElement('video');https://www.thejobnetwork.com/wp-content/uploads/2015/09/BaX1BSU.webmvia [imgur.com]4. Stretch Your Body Regularly5.  Put Loved Ones’ Pictures On Your DeskSpending time with your family is a great stress buster. Having a picture of your loved ones on your desk will remind all the great times you had with your family and it will automatically bring a smile to your face. It will boost your productivity throughout the day.via [imgur.c om]6. Browse the InternetTake a break from your usual work, and just head over to a stock photography site to look at pleasant photos of nature. Google has a Art Project site that features the best art collection. My personal favorites are these sites: Cuteoverload, The Thoughts Room.7. YogaYoga and breathing exercise are the best technique to de-stress. Check out this video to learn how you can change your mood for good.8. Quick napWhat do Leonardo da Vinci, Albert Einstein and Thomas Edison all have in common? They all made important contributions to the advancement of mankind, and they were all avid power nappers. A power nap of 15 – 20 minutes can do wonder to your health and helps you to focus on your work. It recharges your body and mind to a more successful and productive day.9. SmileJust smile and you will feel the difference!  Feel free to share this with your friends and coworkers by simply retweeting this. Who knows? You might be helping that friend from a rough time.Sometimes you just need to go for a walk – 9 stress relieving activities at work http://t.co/NqMXWyxpMV #TJNTips pic.twitter.com/8IK32h1Z2c- TheJobNetwork (@TheJobNetwork) October 5, 2015

Atmosphere Essay Example | Topics and Well Written Essays - 500 words - 1

Atmosphere - Essay Example Firstly, the sense gives people the opportunity of knowing the designation of all their body parts and the activities they can facilitate. They also know the way the body parts move, their effectiveness and how to act in response to stimuli. The process is actualized through sensation and perception that facilitates processing of sensory data and interpretation to give credible meaning. The brain processes the information taken by the eyes and the body produces reflex actions as well as coordinated movements to respond to the external stimuli in a way that makes it the most convenient for the body to move in the given space and the challenges contained therein. Therefore, the elements greatly influence the direction of movement in space. Atmosphere has a direct as well as indirect influence on body movement. For example, while an individual enclosed in a closet or a lift has very little room to shift from one place to another and thus cannot make significant movements even if the ind ividual desires so; an individual hiding underneath a tree holding onto its trunk chooses not to make significant movements while an earthquake is happening in an attempt to keep safe and not catch significant harm. The difference between the two examples is that in the former, atmosphere places direct restrictions on the movement of the body whereas in the latter, external stimuli and factors contained in the atmosphere indirectly restrict the movement of the body. The restraints in the first example are mechanical or physical whereas those in the second example are abstract and a result of the interplay of the mind and body of the individual in the scenario. The relationship between atmosphere and body movement can be elaborated with the help of another example; an individual may see an object from a distance through light reflection and develop interest in acquiring it personally.

Discuss the strengths and weaknesses of the recent European Union Essay

Discuss the strengths and weaknesses of the recent European Union treaties such as the Treaty of Amsterdam, the Treaty fo Nice, and the EU Constitution, which w - Essay Example Membership in the European Union is advantageous to all members because the EU represents the best of the European democratic tradition and is an expression of its constituent members. As a multinational organization, the EU represents various national interests within an overarching political framework. The EU is a multilateral organization which operates on the basis of negotiation between member states and relies on collective decision making to achieve its ends. Members are joined together and bound by treaties signifying their participation within the larger EU political framework. The political decisions of member-states are thus constrained by their allegiance and signatory status to overarching EU treaties (Almond et al. 455-6). Although it has not always been the case, modern-day Europe is characterized by a unifying democratic political culture. While the concept of democracy originated on its shores, the philosophy of democratic governance was challenged in 20th century Europe by authoritarian political movements, including fascism (expressed by Nazi Germany & Mussolini’s Italy), and communism (as exemplified in Eastern Europe during the Cold War). With Allied victory in World War II and the collapse of the Soviet Union, democracy became a universal trend amongst European states. In fact liberal democracy, best expressed by the states of Western Europe with entrenched democratic traditions, is quickly becoming the standard for the continent (Almond et al. 26-53). Democratic norms and rules have subsequently been established through a pan-European legal framework, the European Union. Two early treaties established the normative, and inherently democratic, framework for today’s EU. The Treaty of Rome, signed in March of 1957, proposed a common European economic market throughout the European Economic Community.

Scuba Dive in Zanzibar Island Essay Example | Topics and Well Written Essays - 750 words

Scuba Dive in Zanzibar Island - Essay Example It is one of the few and unique diving sites that provides yoga and diving services combined in the world. Each day the preparations begin early around five in the morning. We chose to join the expedition from kendwa beach which remained planned according to the tides that gave the best visibility in the least current. And we got to choose deep diving, drift diving, and fish identification. We wanted to see the more than three hundred and fifty fish species. There were nighttime dives to see the diverse beauty of the coral bommies close to the shore. The orientation experience widened our scope to incorporate a few more dive sites that extremely interested us. For snorkeling kendwa reef and kendwa gardens that remain located eight hundred meters from the dive base that makes it easily accessible. In case one chooses snorkeling it is vital to get safety tips and pointers at the dive center. We were also recommended to try Tumbatu Island, which is hidden, but a piece of beauty and fifteen minutes ride to it by speedboat. The prices are affordable and flexible to everyone. To get to tumbatu Island, the transport charge is forty-five dollars. To Mnenba Island a thirty minutes ride and dive costs eighty-five dollars. To learn snorkeling the charge is still eighty-five dollars. Since we had no kids, the costs for children remained omitted the regular expenses for children or teens. The PADI course costs a bit expensive as they cost three hundred and sixty-five dollars. The cost only accommodates the twelve meters dive. Since we chose a double dive on the northwest reef with the depth of twelve to eighteen meters and boat travel of fifteen minutes was charged a hundred and twenty dollars. For proper preparation, we chartered boats from the local scuba diving providers for diving and snorkeling lasting for five days. The five days had a minimum of ten dives and remained charged five hundred dollars. My niece loved adventure dives so we dedicated two  dives specifically for underwater photography of the sea creatures we got informed told would be found specifically on each dive.  

Baroque Art Research Paper Example | Topics and Well Written Essays - 1500 words

Baroque Art - Research Paper Example The term Baroque is French for the English â€Å"irregular, and consequently, flawed pearl.† Baroque paintings and sculptures are usually strongly emotional, passionate, stormy, and had a flair for the theatrical. Most depictions were dramatic, engages the viewer, speaks to users physically and psychologically, are usually extravagant and ornamental, they use color, contrasts between light and dark, and overlapping figures and elements to further add drama to their art. Most themes were about visions, ecstasies, conversions, martyrdom, death, and intensely emotional moments. Other events happening in the era also influenced the art. In this age, new concepts of physics and astronomy introduced by Galileo and Newton made the artists interested in the concept of space. Descartes’s philosophy I think therefore I am also redefined â€Å"the attribute of being.† Science redefined nature as motion in space and time. Light was demystified by Pascal’s discovery of the materiality of light. These preoccupations of scientists and philosophers also became the preoccupation of the artists of the time. One of the greatest Baroque artists ever was Bernini. His full name was Gian Lorenzo Bernini, and he dominated the Roman art world during the seventeenth century. He still retained a semblance to his Renaissance predecessors in the sense that he was a universal genius who practiced architecture, sculpture, painting, stage, design, and being a playwright. He was a prodigy. He began his training under the teachings of his father.

Barnabas Medical Centre Essay Example | Topics and Well Written Essays - 1750 words - 14

Barnabas Medical Centre - Essay Example 2. The power boundary between Dr. Tony, the Associate Chief Medical Officer, and the departmental managers could jeopardize this process, especially if Dr. Tony opted not to cede power to them to come up with a solution to the problem facing BMC. Â  There could also be a conflict between the departmental managers as they sought to establish how each department influences the other. This was overcome through Dr. Tony’s effective relationship and communications management. Â  3. In this case, leaders encompass all that offered support and facilitation in the process. Dr. Tony exhibited emotional intelligence as a leader, self-motivating and motivating other members of staff towards the realization of the intended goal and showing social awareness. He shared authority and collaborate knowledge. Departmental managers exhibited their active leadership by engaging in the problem-solving process at BMC. Â  4. The factors that made the collaborative effort successful included Dr. Tony’s effective collaborative leadership and his effective management of communications and relationships. His knowledge of BMC’s ED situation and knowledge and skills on healthcare operations also made the collaborative effort successful. Â  1. The leader-followers boundary posed a challenge as the followers (medical staff) could resist the change by their leader, Dr. Till, in adopting the proposed changes. There was also a challenge between the organization and the government, such that, whereas the hospital management seeks to provide the best services to Willow Springs residents, the government cuts the needed financial aid. Â  2. Dr. Till is a leader in this case, having ceded his power to the medical staff to allow them to come with effective solutions for Willow Springs residents. He served as a servant leader by supporting and facilitating the workload with the medical staff.

Assignment Example | Topics and Well Written Essays - 250 words - 3

Assignment Example Data for the 2009 ACS survey was collected between January 2009 - December 2009. Respondents were asked about their income from the previous 12 months. Data generated from the 2009 ACS therefore refers to the period January 2008-Noverember 2009. On average women earned $35,549 per year. On average men earned $45,485 per year. Women therefore only earned 78.2% of what men earned (i.e. men earned 21.8% more each year than women). Compared to the previous year (2008 ACS), both genders experienced a wage increase (men earned $324 more, whilst women earned $445 more). This indicates that the gap between men and women’s earning is decreasing. In all 50 states, women’s average earning were less than men. However, there were significant variations between gender earnings in several states. For example, in Arizona, California and Texas, women to men’s earnings ratios were 80% or more (smaller earning gap between genders). In Wyoming there were very significant differences in gender earning (women only earned 65.5% of what men earned). Why Do Women Earn Less Than Men? There are many reasons why women on average earn less than men. Reasons include; Under represented in highly paid jobs, e.g. bankers, lawyers Traditionally associated with domestic duties, e.g.

Barnabas Medical Centre Essay Example | Topics and Well Written Essays - 1750 words - 14

Barnabas Medical Centre - Essay Example 2. The power boundary between Dr. Tony, the Associate Chief Medical Officer, and the departmental managers could jeopardize this process, especially if Dr. Tony opted not to cede power to them to come up with a solution to the problem facing BMC. Â  There could also be a conflict between the departmental managers as they sought to establish how each department influences the other. This was overcome through Dr. Tony’s effective relationship and communications management. Â  3. In this case, leaders encompass all that offered support and facilitation in the process. Dr. Tony exhibited emotional intelligence as a leader, self-motivating and motivating other members of staff towards the realization of the intended goal and showing social awareness. He shared authority and collaborate knowledge. Departmental managers exhibited their active leadership by engaging in the problem-solving process at BMC. Â  4. The factors that made the collaborative effort successful included Dr. Tony’s effective collaborative leadership and his effective management of communications and relationships. His knowledge of BMC’s ED situation and knowledge and skills on healthcare operations also made the collaborative effort successful. Â  1. The leader-followers boundary posed a challenge as the followers (medical staff) could resist the change by their leader, Dr. Till, in adopting the proposed changes. There was also a challenge between the organization and the government, such that, whereas the hospital management seeks to provide the best services to Willow Springs residents, the government cuts the needed financial aid. Â  2. Dr. Till is a leader in this case, having ceded his power to the medical staff to allow them to come with effective solutions for Willow Springs residents. He served as a servant leader by supporting and facilitating the workload with the medical staff.

Apple brand marketing campaigns positively impacts the consumers Dissertation

Apple brand marketing campaigns positively impacts the consumers purchase intent to buy apple products - Dissertation Example Because of data asymmetries buyers are improbable to clear concept about the genuine value of the merchandise and they usually outlook the emblem as a cue or goods the value of the pointer is not observed. A powerful emblem is positively associated to believe the value requirements. In such positions powerful emblem title as conspicuously the check is anticipated to be positively correlated with believe and value of preannouncement of new goods and decrease the witnessed risk of drinking. Effects of an assessment may furthermore be manifested through the psychological mechanism. Brand elongation is a good demonstration of utilising a powerful brand. Brand associations and sway affiliated with powerful emblems can be effortlessly moved to the new merchandise which considerably decreases the risk and boost the viewed relation benefit of this new product. Thus buyers are probable to delay for a merchandise launch or postpone the buy of comparable emblems which directs to a high likeliho od of selection. Thus it is presumed that: H1. Consumers have a higher aim to buy new goods broadcast in anticipation of a powerful brand. Apple inc. Description: Before the Phantom Whether the merchandise is accomplished as recounted overhead is another significant component to hold the status of Apple Inc. indicating and therefore leverage buyer answers to products. Because of the doubt merchandise development and trading business Apple Inc cannot insert new merchandise as pledged in supplement; some businesses intentionally make untrue preannouncements in certain situations. The merchandise is broadcast in accelerate but does not need new or went away is called phantom (East Harris Willson & Hammond 2005). An increasing number of phantom nourishment has emerged in diverse commerce extending from hardware to programs and from the blended vehicles. A classic demonstration is the phantom 3DRealms video game Duke Nukem Forever which was formally broadcast in accelerate in 1997 will b e issued no subsequent than mid-1998. But until now it has habitually been in development for over 13 years. The game has won yearly phantom Wired Magazine's a couple of accolades and was mocked as the Duke of Nukem Forever. Zeithaml (2008) contends that businesses can be boosted to preannounce phantom on reason disappoint new entrants and competition. However as a public pointer the phantom will be discerned by buyers and to have contradictory penalties for the business Apple Inc pronouncing. As indicating idea proposes is the status of Apple indicating is decreased if the pointers are not contacted before and receivers can be little questioning the self-assurance of the present signal. These contradictory associations are needed to make a contradictory influence on consumers' yearn to delay for a new product. Therefore contemplating the contradictory influence on the phantom in the viewed integrity and anticipations of clients it is presumed that: H2. Consumers have less aim to pu rchase merchandise advocated in accelerate with the new Apple phantom article before. Product Feature: Ability to Innovate An absolutely crucial characteristic of preannouncement discovery is the new merchandise which

Importance of ERP in the Banking Sector

Importance of ERP in the Banking Sector Banking industry has progressed greatly and still growing exponentially covering entire range of transactions and products under widespread umbrella. When all such activities are carried out by a bank, it is known as Core banking. Other main reasons apart from financial drivers, for opting for core banking system are Globalization, booming IT industry and consolidation of industries. Today banking sector is feeling limited of their present systems due to consolidation of industries and continuous increasing demand from customers as well as data management pressure. Therefore most of the banks are focussing on growth rather than cost reduction. Benefits and Prospects of ERP for Banking Industry Banking Sector has huge potential for applications of ERP due to its vast data oriented nature. ERP offers extensive integration among various modules. It integrates information, users and various processes for better productivity. It helps in decision making which includes decision for strategic, tactical and operational planning and uses various technologies which help in saving time, reducing cost, and effective communication. It provides solution for various things which include cash accounting, payment processing, security of cash and cash management. ERP systems also help in analysing financial condition of an enterprise, account management and preparation of financial reports and statements. All the back office systems and financial system can be integrated using ERP systems. Helps in effective cash flow by simplifying processing of outgoing and incoming payments. It also offers facility for sharing various processes of banks with customers, vendors and partners. Reporting, planning and analysis of bank assets are combined in one process, and everything is available on single platform. Provides tools which monitor every transaction in real time and other important range of services. An ERP system is also responsible for strengthening the logistical capability which includes handling of non-banking goods and services and handling of bank notes. MEETING TODAYS CHALLENGES Banking sector is facing tougher competition and demands rapid change. Moreover regulatory and legal requirements want information to be accurate and most important of all, it should be timely. Transparency is also a common requirement. Successful banks are more flexible and effective in this aspect. They have boosted the profitability of their banks and controlled their costs even in such environment. In order to achieve the goals banks should evaluate an IT investment so that they can provide fast return and also reduce the heavy operating costs. At present banks have following needs: IT structures should be flexible and allow speedy adjustments in the business procedures. Efficient business procedures and IT structures that are comparatively less complex Employees should be in a position to access tools, solutions and personalized data at any time and from anywhere Core technology should not be harmed while integrating new processes and functions. Integration should be easy and simple. In order to meet all the demands and increase the transparency level, ERP should increase the efficiency and moreover it should improve the Integrations between the existing technology and various business processes. ERP solutions should also provide a secure access and definitely it should be readily available to all the people from organizations and also to the partner, customer and the vendor. Cash Management Teller Operations Position Management Technical architecture Open source software CASE STUDY-IDBI BANK IDBI Bank was established in 1964 by the Government of India. IDBI became commercial bank in 2004 with a network of more than 700 branches and approximately 1200 ATMs IDBI AND CORE BANKING After the drastic change in top management in January 2001, the bank felt a need to improve the technology platform so that bank can transform itself in order to fulfil the challenges in the future. Inadequate network forced IDBI to adopt a technology platform which enabled IDBI to communicate with its customers with the help of many delivery channels. Scalability Complete integrated solution was the need of the hour. IDBI initially used centrally system from Kindle but it was proving to be inefficient to meet new objectives, so it was changed. Pre-requisite of IDBI- Agility of the Business and Time to market IDBI required a system that would provide bank the flexibility apart from quick and easy solution to launch various products easily. They required the solution that gave them a time to market and which can provide faster core banking solution. Key driver for the bank was to achieve business agility which was technology driven. Choosing a Vendor-Solution Overview (Deployment Architecture- Appendix fig 2) Finacle by Infosys was finally deployed after a detailed evolution of different solutions. It was deployed for corporate and retail banking, e-business and consumer operations. Another important point in IDBIs successful implementation was the time taken for implementation. It was done across entire bank in a record time of five and half months. This gave IDBI critical time to market advantage which they badly needed and moreover they were in a position to roll out products at a much faster rate than before. Like for e.g. Welcome Kit was introduced-concept consisting of the deliverables that customers generally expect on day 1 which includes cheque book and phone banking and e-banking details. This reduced the time taken to open an account which initially took at least 6-7 days. Advantages of Finacle (Functional Architecture- Appendix fig. 3) Main differentiator was latest technology. Various types including straight through processing, 24*7 banking, E-Xtensibility tool kit were deployed by Finacle. With the help of Finacle which proved to be a right choice IDBI brought down their End of Day processing time by more than 79%. After Implementation of Finacle Capabilty of handling 3 lakhs transactions in a day from 8 lakhs customer accounts IDBI became 3rd largest pvt.bank in terms of distribution of branch networks. Retail banking sector of IDBI has grown to many folds after deployment of Finacle. It also helped in rolling out of new products and services quickly. New products include the debit cards, gift cards and family accounts. Finacle offers customers a unified view of their relationship with bank which helps in achieving customer satisfaction. Helped in process centralisation. Challenges faced by the Vendor To cope up with the dynamic and ever-changing business processes and consumer needs To be in-line with the regulatory guidelines To assist the banking service with regular up gradation. Integration with Legacy Systems Integration of ERP Modules of different vendors or versions and E-Business Applications. IDBI decided for restructuring in 2008 for various business units which were customer focussed. Restructuring was done to streamline the business processes and improve the quality of customer service. Robust system was required so that all the managers can easily monitor earnings from each branch and also from each of its products which will help in increasing the profitability of the firm and also to maintain the growth. Problems before ERP IDBI was not in a condition to evaluate profitability of each segment of business at different level like customer and branch level. It was important for IDBIs future growth to assess the performance of their business units products which was not possible. IDBI Bank goes with Oracle Apps Implementation Process was basically carried out in 2 phases:- Performance Management System was deployed in 2008 which included modules of Oracle like Transfer Pricing Profitability Manager Financial Services Profitability Analytics All these systems helped the bank to better analyse the performance of individual business unit and take necessary action if in case it was not achieving the desired profits. Oracle Consulting was engaged in 2009 to deploy Oracle Risk Manager Oracle Hyperion Planning Integrated Approach Delivers Greater Control Oracle Transfer Pricing NII contribution can be measured from assets liabilities with the help of oracle transfer pricing. It also allowed the staff to dissect NII contributions assets and liabilities. Oracle Profitability Manager For allocation of costs which is related to banks line of business and other branches, Oracle profitability manager was used. Effect:- Since the data is coming from the single source, Earning reports which used to take two to three days, can now be produced within one or two hours. Oracle Financial Services and Oracle Profitability Analytics (Appendix figure 4) Information regarding profitability was delivered over internet using Oracle Financial Services Profitability Analytics. Now staff was in a position to analyse different trends, variances and the rankings across lines of business and products. With the help of the system there was a better access to important information which allowed Senior managers and other decision makers to accurately measure the performance of their portfolios and also their responsibility areas on a continuous basis It helped in improving decision making quality which eventually increased the overall profits of the bank Capability to Evaluate Performance of Employees Performance assessments can also be done on individual members of staff by the Oracle solution. Moreover it can be done at the group level also which enables IDBI to develop an appropriate reward system. It also helps in evaluating the contributions which are made at different levels. Automated Liquidity and Rate Risk Measurements Oracle Risk Manager To assess the liquidity and interest rate risks which are calculated on day to day basis, IDBI Bank used Oracle Risk Manager. It helped IDBI to select the best place to allocate their funds. It also helped various analysts and other bank managers to measure the effect of interest and also the impact on NII or economic value. Effect:- Advance analysis of assets and liabilities Helped in generating key info such as the avg.cost and financial return across various products, which ultimately helped in making better decisions. With the help of Oracle Risk Manager, IDBI became the 1st PSU bank which generated reports on asset liability management on daily basis. Streamlined Budgeting and Planning Oracle Hyperion Planning (Appendix- Figure 6,7,8) To create budgets and for rolling forecasts Oracle Hyperion Planning was used, which were basically linked to the profit and loss models and with the balance sheet as well. Sales targets can be fixed for individual branch and for individual product. Managers can then measure branch performances after analysing variances across every area. Effect:- To assess all areas, there was a common language Business targets were set with the help of same metrics which was used to measure performance and budget can be planned accordingly. Resources were better allocated in line with their objectives since managers were in a position to easily determine what exactly is happening at particular branch. Why Oracle? Functionality provided by Oracles solution and Oracles previous experience in applying ERP in other top banks. Solutions offered by Oracles different modules were appropriate from their business point of view Expertise of the implementation team of Oracle, previous experience, Flexibility of the Oracle system, Cost allocation principles of the bank convinced IDBI that based on their knowledge and skills they should engage Oracle again. Major Achievements of Oracle Due to dedicated resources and efficient coordination among the implementation team of Oracle, the aggressive project deadlines were met and implementation was successfully completed. Past Experience also helped Oracle team in implementation due to which testing, integration and data extraction went well. CONCLUSION Over the years, implementation of ERP has helped banking sector in a huge way. Integration of data has helped banks to analyze financial condition, account management and also helped in preparation of financial reports and statements. It has also provided solution for many things including cash management, cash security, cash accounting and payment processing. The need of the hour is to perform core banking activities and increase the quality of customer service by integrating its various components and avoid data redundancy. Industries look for ERP solution that can provide a common technology platform with capabilities of analyzing business data. They expect to meet the global business requirements, with simultaneously adhering to the country specific necessities. Thus there is a significant improvement in IDBI after new solutions and restructuring. The bank can now handle almost 3lakhs transactions. It also helped IDBI to launch various new products and services. Rate of customer satisfaction also increased. There was a remarkable change in the revenue and the overall profit of the organization.

Plagiarism and the Internet :: Cheating Education Essays

Plagiarism and the Internet The Internet’s popularity has continued to grow since it first emerged, shocking the world with its never before seen technological capacities. It allowed for the communication of ideas and provided people with a wealth of information only a click away. More widely used now then ever before, the Internet supplies users with easy access to various kinds of information. With the unlimited availability of information on the web today, plagiarism has become a growing problem. The abundance of information available makes it easier and increases the temptation to steal other’s ideas. Plagiarism, which is taking credit for someone else’s ideas, is sometimes committed intentionally and other times accidentally. Often, copyrights are violated. In order to prevent this crime form being committed it is necessary that society is educated about copyright law and understands how to properly cite source material. If people understand what plagiarism is and the consequen ces they will face if detected, perhaps it is less likely that they will plagiarize. Today, 49% of people use the Internet as a reference source (â€Å"How† 1). It contains a plethora of information, and documents found on the web can be of great use when doing research. However, if ideas, concepts, or words are taken from another author’s work, they must be properly cited. If they are not properly cited this is plagiarism, which is considered to be unethical act by society; it also violates copyright law, and thus is punishable by law. Often people do not realize that even if they are only paraphrasing or summarizing someone else’s work, idea, or concept and not directly quoting it they are still plagiarizing. Borrowing another person’s idea is permissible if credit is given to whom it is due. However, stealing someone else’s work or idea and acting as if it were your own is not. Thus, it is pertinent that proper citation is always used. If one fails to use proper citation, one is guilty of plagiarism, and may face legal c harges for copyright violations. Plagiarism is not always committed intentionally, but the people who purposely attempt to deceive others by stealing someone else’s ideas should take into account the seriousness of their actions and the consequences they may face if caught. For those people who are guilty of plagiarism, but did so unintentionally and were simply unaware of what they were doing should also take into consideration their actions to try to prevent this act from occurring again in the future.

Pride and Prejudice Essay -- English Literature

Pride and Prejudice 1. How do the narrative techniques of ‘showing’ and ‘telling’ work at this point in the novel? 2. How does this passage relate to the themes of the novel as a whole? The first part of the passage is dialogic, in that it contains only conversation between Lydia and Mrs Bennet. Jane Austen, through the use of narrative techniques, gives the reader an in-depth understanding of the story. One of these techniques is ‘showing’, which with the use of dialogue, allows us to gain an understanding of the characters. The characters of Lydia and Mrs Bennet, through the use of dialogue in this passage, are ‘shown’ to be excessively concerned with the expectations of the society in which they live, by being obsessed with the importance of marriage. Lydia is passionate in her manner; this is ‘shown’ to the reader when she talks of getting husbands for her sisters, â€Å"They must all go to Brighton. That is the place to get husbands†. She is pleased with herself and even boastful in her ability of having secured a husband before any of her sisters. She puts him on a pedestal, ‘shown’ by the narrator, with statements such as â€Å"Is he not a charming man?† and â€Å"I am sure my sisters must all envy me†. Austen also ‘shows’ how eager both Lydia and her mother are about securing husbands for her sisters, with the use of this narrative technique of ‘showing’, using phrases such as â€Å"there will be some balls, and I will take care to get good partners for them all† (Lydia) and â€Å"I should like it beyond anything!† (Mrs Bennet). This dialogic form of ‘showing’, allows us to view both characters during their conversation with each other, firmly establishing the characters and views of Mrs Bennet and Lydia. This ‘show... ...&P). Then of course there was Miss King, who had come into a fortune of ten thousand pounds; Wickham ‘had paid her not the smallest attention till her grandfather’s death made her mistress of this fortune’, (Page 121 P&P). His ‘distress of circumstances’ compelled him to seek a fortune, for which he would apparently go to any length to secure. We are encouraged by the use of dialogue and narrative to differentiate between Elizabeth’s personal and emotional integrity, Lydia’s immorality, and Mrs Bennet’s persistence in securing husbands for them all, no matter what it takes. Bibliography  · Pride and Prejudice by Jane Austen  · The Realist Novel – - Part One: Chapter One – The Genre Approach Chapter Two – Reading Pride and Prejudice - Part Two: Realism and Romance Realism and the novel form Jane Austen and the war of ideas

Survey In Forensic Toxicology Health And Social Care Essay

The province of alcoholism and the blood intoxicant concentration of a individual at the clip of decease can sometimes be hard to construe due to the assorted post-mortem artefacts that can change the true ante-mortem blood intoxicant concentration. The opportunity of intoxicant being produced in the organic structure after decease is a continuously encountered issue in everyday casework [ 2 ] . The status and province of the organic structure, the clip between decease and sample aggregation, the environmental conditions and besides the type of samples collected, preserved and analyzed are all of import factors that should be considered carefully during reading. Under certain status ethyl alcohol can be produced after decease by agitation of glucose and due to bacterial activity [ 3,4 ] . Some illustrations in which the blood ethanol concentration at the clip of decease can be altered are: The possibility of ethanol production in the organic structure after decease or after sample aggregation due to microbic production ; If ethanol remains in the tummy after decease, the possibility is of continued local diffusion into the environing tissue and blood is raised ; In instances of caput injury which has rendered a individual unconscious for a few hours prior to decease, the blood ethanol concentration during this clip continues to diminish due to metamorphosis in the liver. Some other instances that may be debatable to cover with are instances where the organic structures are recovered from H2O in which the possibility of sample dilution can play a important function [ 2 ] . These are merely a few illustrations of the many possibilities that can change ethanol concentration and do reading of post-mortem ethanol concentration really hard. It is hence of great importance in forensic post-mortem ethanol instances to execute accurate and precise analysis for ethyl alcohol, to utilize the optimum specimen and to cognize the restrictions and significance of ethanol findings in these specimens [ 5 ] . The optimum specimen picks, aggregation site, and preservatives, every bit good as the deductions and reading of ethanol findings in post-mortem ethyl alcohol instances will be discussed in this paper.2. Postmortem Specimen for analysis of Ethanol.In malice of the troubles encountered with post-mortem ethanol consequences, an necropsy offers the chance to roll up specimens that are non readily available in ante-mortem cases.A A In add-on to trying blood from different vascular sites and piss, samples collected from vitreous wit and stomachic contents every bit good as musculus, encephalon and liver tissues, cerebrospinal fluids and gall are all possible during necropsy. Although there is a possibility to roll up and analyse ex tra specimens during post-mortem ethanol analyses, this will merely partially counterbalance for the increased interpretative troubles encountered by the assorted post-mortem artifacts.A A It is hence necessary to use a greater grade of cautiousness during the reading of post-mortem ethanol consequences and to take into history the entirety of the information obtained. A individual post-mortem blood ethyl alcohol concentration is by and large uninterpretable without a coincident piss and/or vitreous wit ethanol concentration ; therefore it is of import that every bit good as information sing the instance history and inside informations gathered from the scene of decease [ 1 ] .A A Due to this it is of import alternate specimen should ever be collected and analyses in order to right and safely confirm ante- mortem ethanol ingestion. In this chapter the different types of specimen used for post-mortem ethanol analyses every bit good as there deductions and restrictions will be discussed.2.1 Blood Alcohol ConcentrationAlthough there are multiple samples available for aggregation at necropsy for toxicological analysis of ethyl alcohol, blood is a important in leting valid decision of whether the deceased has consumed intoxicant and was under influence at the clip of decease. The basic information required, on construing the blood intoxicant concentration in post-mortem samples harmonizing to Plueckhahn [ 6 ] , who has researched the reading of the blood intoxicant concentration extensively, are: The site of aggregation of the blood sample ; The clip after decease and province of the organic structure when the specimen was collected ; The storage status of the sample, the preservative used, and the clip elapsed before analysis ; The method used for analysis of the sample. Furthermore in add-on to the above, one might besides see the status and visual aspect of the blood sample such as the odor, colour, fluidness and/or the presence of blood fabrics. Despite the fact that blood from a femoral vena is the recommended specimen to be collected for toxicological analysis, some diagnostician still be given to subject cardiac blood or worse fluid scooped from the thorax and or plural pit as a replacement for the appropriate specimen [ 7 ] . This questionable manner of roll uping samples increases the potency for taint of ethyl alcohol entered by the lung due to inspiration of tummy content or ethyl alcohol which might hold diffused from the tummy in to the environing tissue. Blood from the femoral vena is least susceptible to postmortem alterations and as stated earlier the recommended specimen of pick for toxicological analysis. Additionally blood from the interior integral Chamberss of the bosom is besides suited as a auxiliary specimen to compare with femoral blood intoxicant concentration or when there is limited sum of femoral blood available to roll up and/ or analyse [ 8 ] . Furthermore Arterial blood is up to 40 % higher in eth anol concentration during the absorbent stage compared to venous blood, whereas there is undistinguished difference between the two 1s the intoxicant has reached the station optical density stage. Therefore blood from the big vass or bosom may demo differences compared to blood from other beginnings due to incomplete distribution [ 9 ] . This difference was shown by comparing cardiac blood with femoral blood, in which 35 out of 51 instances, had a bosom intoxicant blood was that was by and large higher, with the highest difference observed being 0.09/dL [ 10 ] . Poutry and Anderson [ 11 ] , besides analyzed cardiac and femoral blood in 100 instances, nevertheless, found bosom to femoral ratios being near 0.98. In 17 instances at that place were differences of greater than 20 % between the two in which merely 6 with a bosom to femoral ratio greater than 1. These 6 instances were either in early phases of soaking up or the femoral intoxicant blood degree was unnaturally low due to low volume specimen available in the sample tubing. Harmonizing to this survey circulation equilibrium occurs quickly, which means that differences in blood beginnings occur merely in rare post-mortem instances. This does n't intend that important differences can non happen, particularly in instances affecting possible decomposition, injury a nd in instances of recent consumption when the deceased has been in the soaking up stage and equilibrium has non set in anterior to decease. Because hazard of taint of bosom and upper organic structure blood beginnings, it is recommended to get and analyse blood from a femoral vena [ 2 ] . Some writers even province that the blood straight taken from the chest pit or from a unsighted needle stick into the thorax, is the worst possible sample that can be taken [ 2 ] . The necessary blood intoxicant concentration to do decease is often an unfastened inquiry and depends much on the individual ‘s gender, age, overall wellness, imbibing experience and developed tolerance [ 9 ] .2. Collection and Storage of Specimen for Ethanol Analysis.Among forensic toxicologists and analytical chemists the normally used quoted proverb, that is peculiarly valid in the field of post-mortem forensic toxicology, which emphasizes that right specimen aggregation is the most of import measure in drug analysis is that: â€Å" the analytical consequence will ne'er be better than the sample from which is was derived â€Å" [ 2,6 ] . The intent of roll uping organic structure fluids and executing forensic analytical analysis for ethyl alcohol is to find the significance, if any, of ethyl alcohol in a forensic probe. Not merely the check used to find ethyl alcohol in de samples should be precise, accurate and specific, but the penetrations given should supply information as to whether the measured ethyl alcohol degrees are basically the same as when they were collected [ 5 ] . The concern of possible ethanol loss or addition in clinical or forensic probe at changing times after the specimen was collected is an inevitable factor encountered in many instances affecting the finding of ethyl alcohol. Furthermore post-mortem samples present an extra challenge: does the measured ethanol concentration reflect the concentration at the clip the deceased passed? There are several factors that play a important function in replying these inquiries. In this paragraph the principle and processs for properly aggregation and cont inuing post-mortem specimen will be discussed and categorized in three bomber bunchs ; 1.The loss of ethyl alcohol, 2.The production ethyl alcohol and last but non least 3.The saving of the gathered specimen for ethanol analysis.2.1 The loss of EthanolThe loss of ethyl alcohol from collected specimen has been a concern and a ground for probe for most of the history of forensic toxicology. To day of the month, three major theories are used to explicate the loss of ethyl alcohol from the gathered biological specimen. These include 1. Vaporization, 2. Oxidation and 3. The action of micro-organisms.A. Vaporization