Voltaire s Candide A Critique Of Politics And Religion...

When Franà §ois-Marie Arouet, better known by his pen-name Voltaire, secretly published Candide, ou l Optimisme simultaneously in five European countries in January of 1759, it was met with widespread denouncement due to its controversial content and scandalous portrayal of politics and religion. Nevertheless, the bitingly satirical novel fervently spread throughout Europe and was translated into several more languages, selling tens of thousands of copies within its first year of publication (Barnes). Despite being first categorized as dangerous blasphemy, Candide is now regarded as one of the most influential books of all time. Almost 300 years later, Candide is considered an unparalleled criticism of politics and religion during the Age of Enlightenment. Today, Candide is used in the study of European Enlightenment thinkers and philosophers as a first-hand account of the faults within the value systems of government, religion, and society during the 18th Century. Through its sarcastic portrayal of seemingly absurd customs and traditions, Candide illustrates Europe in all of its flawed glory. As a prominent figure of the Enlightenment, Voltaire sought to publicize his views on society in a digestible, entertaining, and condensed medium like Candide (â€Å"Voltaire†). Written in a period of exile and fear in his life, Candide acted as Voltaire’s biting response to the crushing weight of outdated societal customs. Europe during Voltaire’s era was still a place of censorship andShow MoreRelatedVoltaire s Candide And 17th Century1983 Words   |  8 PagesCandide and 18th Century According to James Schmidt s article Civility, Enlightenment, and Society: Conceptual Confessions of Kantian Remedies, The Enlightenment is routinely characterized as embracing a conception of reason that is held to be insufficiently sensitive to its own limits (Schmidt 421). The term enlighten means to clarify or clear things up, the majority of the time a person would give a reason to enlighten a situation. The Enlightenment period focused majorly on reasoning and

Treatment Options For Schizophreni Symptoms And Symptoms...

Treatment Through time, scientists and doctors have created various treatment options for schizophrenia based off scientific theories in their time. At one point physicians would perform brain surgery to remove a portion of brain from an individual suffering with schizophrenia that was responsible for the hallucinations and delusions the individual would experience. Although the surgery might have decreased the amount of hallucinations and delusions experienced by the individual, it led to cognitive and emotional deficits that would impair the individual (Nolen-Hoeksema, 2014). At another point in time individuals who suffered from schizophrenia were introduced to the insulin coma therapy in which individuals were given a massive dose†¦show more content†¦Later, other classes of typical antipsychotic drugs were used for treatment of schizophrenia, such as butyrophenones and thioxanthones. These drugs were effective methods that transformed the treatment of schizophrenia and decreased the number of hospitalized individuals suffering from the disorder by half. However, twenty-five percent of those suffering from the disorder were unresponsive to the antipsychotic drugs (Adams, C. E., Awad, G. A., Rathbone, J., Thornley, B., Soares-Weiser, K., 2014). The typical antipsychotic drugs worked best at treating the positive symptoms of schizophrenia but did nothing to treat the negative symptoms of the disorder (which are the lack of motivation and deficit in interpersonal skills). If individuals with schizophrenia discontinue the medication, a total o f seventy-eight percent will relapse within a year and ninety-six percent within two years (Gitlin, M., Nuechterlein, K., Subotnik, K. L., Ventura, J., Mintz, J., Fogelson, D. L., . . . Aravagiri, M., 2001). Side effects of typical antipsychotic drugs were significant and would cause many individuals to discontinue their use (Nolen-Hoeksema, 2014). Side effects include grogginess, dry mouth, weight

What are some rhetorical devices that Old Major uses in Animal Farm free essay sample

In Animal Farm by George Orwell, Old Major makes a speech to the animals living on the farm. He gives the speech to make the animals rethink their current conditions and try to provoke a revolution. He uses lots of rhetoric in his speaking to try and persuade the animals into thinking what he wants them to think.A rhetorical device that Old Major uses frequently throughout his speech is asking rhetorical questions. A rhetorical question is when someone asks a question, but isn’t really looking for an answer. Old Major asks many questions about the animals’ current situation but only to make them think about it. One of the first rhetorical questions that he asks the animals is â€Å"What is the nature of this life of ours?† By asking this question it makes the animals think about the quality of their current living conditions. It was wise to ask this specific question because the animals have most likely never questioned their living conditions before. We will write a custom essay sample on What are some rhetorical devices that Old Major uses in Animal Farm? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He also asks questions aimed at specific animals to make them think about their unique conditions and how unfair they are. He exclaims at the hens, â€Å"How many eggs have you laid in this last year, and how many of those eggs ever hatched into chickens?† The chickens know that the vast majority of the eggs that they lay are all sold and eaten. This question plays with the hens’ emotions because they obviously want to have baby hens, but cannot under Mr. Jones. The way that Old Major uses rhetorical questions shows how he is a powerful rhetorician.He also uses strong word choice to put his point across. For example, He emphasizes â€Å"He sets them to work, he gives back to them the bare minimum that will prevent them from starving, and he keeps the rest for himself.†

Statistical Mechanics and its Applications †MyAssignmenthelp.com

Question: Discuss about the Statistical Mechanics and its Applications. Answer: Introduction Since the introduction of flight in 1903, air travel has become a crucial mean of transport for populace and goods. The hundred-plus years after the development of the foremost aircraft have brought about an uprising in the method people journey. The airlines industry is a major industry that has helped a lot of countries to shape their economies (Chang et al. 2014). This industry has become important not only as a faster way of haulage but also as a way of making a living. Today, the global airlines industry includes more than 2000 airlines operating more than 39,000 aircrafts that are responsible for providing services to over 5000 airports (Belobaba et al. 2015). In the case of the US airlines industry, approximately 100 proficient passenger airlines companies are operating in the country. They are responsible for over 12 million flight departures per year and carry over nearly one-third of the worlds total air traffic. This airlines industry has direct impacts on the employment r ate of the country along with impacts on company profitability and economy of the country. Some areas that are indirectly impacted by the airlines industry in the US are aircraft manufacturing industry, airports, tourism industry and hotel industry. According to Dana et al. (2017), commercial aviation in the United States of America normally contributes 8 percent of the countrys Gross Domestic Product. However, this airline industry is not able to experience higher amount of profitability for several reasons. This report will focus on the factors that are preventing the US airlines industry to improve its profitability. Based on those factors, a strategy will be recommended so that the US airlines industry can increase its overall profitability in the future. At the beginning of 20th century, the management strategies and practices of US airlines industry were essentially changed mainly due to deregulation, liberalization and competition. All the airlines organizations started to focus on cost management and productivity enhancement (Mallikarjun 2015). In the past, the airlines companies used to take advantage of scale economies through internal growth and/or mergers. However, the government became concerned about industry consolidation and as a result, further mergers became less likely. During the period of 2001, the airlines industry of the US experienced a major crisis mostly because of economic downturn that reached critical proportions after the terror attack of September 11, 2001 (Dai et al. 2014). Since then the US airlines industry has made tremendous improvements. In order to understand the current scenario of the US airlines industry, three aspects can be described which are Hub and Spoke model, unique cost structure and top costs and drivers (Scotti and Dresner 2015). Hub and Spoke Model: Network Carrier: It provides most of the flights from at least on hub, where adjourning flights are made. Regional Carrier: It delivers airlines services to small cities. Hub: Airport network carriers are used as a transfer point to get passengers to their anticipated destinations. Spoke: These airports are mainly served by regional or contracted airlines that assist a hub with connecting flights. Labor cost (32%): It is a highly unionized industry where there are high wage premiums and long-term union contracts. However, right after the deregulation non-union competitors emerged. On the other hand, unions were challenged by bankruptcies for wage concessions (Zou et al. 2014). Fuel cost (18%): It includes price of crude oil, fuel burn efficiency of aircrafts, route flown and circumvent with forward contracts. Aircraft leasing cost (3%): This cost is associated with the aircrafts that are operational through leasing procedures. Within this part three attributes are majority fixed cost (aircrafts are purchased or leased, fuel and labor cost, leasing space from airports), minority variable costs and aim to improve customer load factor. In the US, there are mainly three types of airlines that include four major carriers. Those four carriers are dominating nearly 70% of the total market share in the US airline industry. These four major carriers are also offering full service to the consumers without asking for any type of extra charges (Hannigan et al. 2015). Those three types of airlines are major airlines, low cost carriers and regional airlines. Type of airline Explanation Distinctive factors Market share (per airline) Major Airline These are known as the full service airlines that has various hubs and destinations to all 50 states. Fares for these type of airlines include baggage, food and other costs. Hubs, large market share, prices are higher, all-inclusive pricing. 14%-20% Low cost carriers These types of low cost carriers mostly focus on delivering cheap flights to most of the states of the country. Homogeneous aircrafts are used by these airline organizations along with no frills ticket pricing model to remove unnecessary costs. Ticket prices are lower, fleets are homogeneous, no hub and spoke, no frills pricing. 1%-5% Regional airlines These types of airlines only serve within a particular geographic area with the United States. Regional airline organizations are generally small and most of the times operate for some major airlines. Centered to region, Most of the times operate as a part of larger airline companies. Less than 2% A competitive forces analysis of the industry In order to conduct a competitive forces analysis on the US airline industry, Porters five forces analysis is provided below. Supplier power (High): In the airlines industry of the United States of America, the power of suppliers is immense. This is due to the reality that three inputs that the airlines have in stipulations of fuel, aircrafts and employment. All of these factors are exaggerated by the peripheral atmosphere. For example, the outlay of aviation fuel can experience fluctuation in the worldwide market for oil, which can rotate riotously as a result of geopolitical and other factors (Borenstein and Rose 2014). On the other hand, labor force entirely depends on the power of the unions who are responsible for bargaining and receiving irrational and expensive concessions from the airlines organizations. Besides, the airlines organizations need aircrafts either on absolute sale or wet lease base. That clearly indicates that airlines organizations are bound to have trust on the two big organizations which are Airbus and Boeing for their aircraft requirements. That is why; the supremacy of suppliers i n conditions of the three inputs required for them is categorized as towering. Buyer power (Moderate to high): With the introduction of online ticketing and allotment systems, consumers are no longer depending on the agents and mediators as well as the airlines for fulfilling the ticketing necessities. On the other hand, the growth and popularity of low cost carriers in the US airlines industry along with the ensuing price wars has also helped the consumers. Besides, the rigid governmental rules and regulations are also protecting the passengers and fliers which have tipped the balance of power in the favor of the consumers (Bazargan et al. 2013). As a result, it can be stated that the buyer power in the airlines industry of the US is moderate to high. In addition, the buyers are also allowed to engage in price discovery. It means now the passengers nowadays are absolutely not bothered about the ticket price as they have numerous options and channels via which they can book their tickets. Besides, as low cost carriers are offering exemplary low prices for air t ravel, the consumers are slowly but steadily shifting towards those airlines organizations. It has forced the major airlines to reduce their ticket prices to retain the existing consumers (Barla 2013). From this scenario it is again clear that consumers hold a great amount of power in the airlines industry of the US. Entry and exist barriers (High): Any organization that wishes to join the US airlines industry will need huge capital investment. Even when an organization will exit the sector, it will have to write down and soak up many fatalities. It clearly indicates that the entry and exit barriers are high for the airlines industry. In order to enter in the airlines industry of the Unites States, it is required to have a high infusion or capital; therefore, it is not easy for everyone to enter in this industry (Brueckner et al. 2013). Along with high capital, sophisticated knowledge and expertise is also required in order to enter this industry which is again not easy to have. On the other hand, exist barriers are subjected to rules and regulations. Policies in the United States of America never allow the airlines companies to depart easily except they are fully contented that there are authentic business reasons. Moreover, the airlines industry of the United States of America leverages the eff icacies and the synergies from the economies of scale and therefore; the barriers to entry is high. Threat of substitutes and complementarities (Low to moderate): The airline industry of the United States has minimum amount of threat from substitutes and complementarities. For long term journeys, consumers prefer air travel rather than travelling via bus or train. Therefore, flying is the natural occurrence for the consumers of the US. Therefore, the impact of bus and trains as substitutes is low (Baker 2013). However, some Americans also love to travel by their cars for long distances which can become a threat for the airlines industry in the near future. On the other hand, as for complementarities, the services like free Wi-Fi, a la carte meals and passenger facilities that are offered by full service airline companies does not attract higher amount of consumers. Passengers are mostly attracted by lower fares than these extra facilities. Lower cost for flying the same amount of distance is provided by the lost cost airlines. Therefore, the chances are high that consumers will shi ft from large airline companies to low cost airline companies (Lu et al. 2014). However, it is also true that in the US, low cost airlines do not cover all the states which will force the consumers to use full service airlines organizations. Intensity of competitive rivalry (High): The airline industry in the United States is tremendously spirited mainly because of the entry of low cost carrier airlines. On the other hand, the rules and regulations related to passenger safety are tightening regularly. As a result, operating expenses are rising normally. Additionally, in order to gain competitive advantage, some airlines companies are using highly modified safety accessories which are again increasing their overall operational costs. Besides, the airlines industry of the US is synchronized on the supply side more than the stipulate side (Keiningham et al. 2014). It means that airlines companies are cannot chose which markets to function and which segments to target where passengers are pampered by the regulators and they have the full right to chose which airline company they want to avail (Lin and Ban 2014). This is main reason that the low lost carriers have successfully grounded the full service airlines. Besides, the online pricing war is also fierce for the airlines companies of the US which is also affecting the profitability of organizations. In spite of these figures that are showing that the airlines industry of the United States is growing, according to (Lu et al. 2014), it still remains less profitable than other airline industries. Identifying strategies for airline profitability According to International Air Transport Association (IATA), the US airline industry is expected to double its profits in 2017-2018 due to cheap oil price and increased demand for air travel. However, it is recommended to invest in fast growth carriers. The reasons behind such investment are hereby mentioned below. Favorable crude oil prices Low oil prices are continuing to benefit bottom line. Free up capital for investments in growth Consolidation among carriers Alaskan airlines and Virgin has merged to improve ALK west coast penetration and scale Two dissimilar types of merger which are consolidate overlapping routes and adding geographic scope Expected to continue at a modest pace in disjointed regions of the United States. No-frills pricing Enhancement of major carriers competitiveness through LCCs which will increase profit margins It can negatively affect the customer satisfaction level Subject to demand shocks It is expected that demand of consumers will increase in 2017 as the economy of the United States of America is improving A major risk is also there that includes risk from Zika virus and terrorist attacks If the investment rate increased in the US airlines industry, then the chances are high that it will overcome most of the issues that are not allowing the airlines industry of US to improve its profitability. On the other hand, another major problem that the airlines companies are facing from low cost carriers can also be minimized by using the recommendations stated under pricing strategy. Conclusion From the entire report, it can be concluded that the US airlines industry is not actually low on profitability. After the attacks of 9/11, the airlines industry of the US faced critical issues and downfall. Currently the situation is way better than before. However, it was expected that the industry will experience higher amount of growth from 2015 that did not happened actually. From the porters analysis, it is clear that high bargaining power of passengers along with the strong presence of low cost carriers and tremendous market competition is affecting the profitability of the overall airlines industry in the US. On the other hand, the strict rules and regulations implemented by the government to ensure customer safety is another reason that the airlines companies are forced to increase their operational cost. Operational cost is increasing; however, because of low cost carriers the airlines companies are unable to increase the ticket prices. As a result, margins of profitability are decreasing. In order to deal with these issues, a recommendation part is also added where some strategies are mentioned that the airlines companies of the US can use to increase their profitability. References Baker, D.M.A., 2013. Service quality and customer satisfaction in the airline industry: a comparison between legacy airlines and low-cost airlines.American Journal of Tourism Research,2(1), pp.67-77. Barla, P., 2013. Market share instability in the US airline industry.Journal of Applied Business Research (JABR),15(4), pp.67-80. Bazargan, M., Lange, D., Tran, L. and Zhou, Z., 2013. A simulation approach to airline cost benefit analysis.Journal of Management Policy and Practice,14(2), p.54. Belobaba, P., Odoni, A. and Barnhart, C., 2015.The global airline industry. John Wiley Sons. Borenstein, S. and Rose, N.L., 2014. How airline markets work or do they? Regulatory reform in the airline industry. InEconomic Regulation and Its Reform: What Have We Learned?(pp. 63-135). University of Chicago Press. Brueckner, J.K., Lee, D. and Singer, E.S., 2013. Airline competition and domestic US airfares: A comprehensive reappraisal.Economics of Transportation,2(1), pp.1-17. Chang, Y.T., Park, H.S., Jeong, J.B. and Lee, J.W., 2014. Evaluating economic and environmental efficiency of global airlines: A SBM-DEA approach.Transportation Research Part D: Transport and Environment,27, pp.46-50. Choi, K., Lee, D. and Olson, D.L., 2015. Service quality and productivity in the US airline industry: a service quality-adjusted DEA model.Service Business,9(1), pp.137-160. Dai, M., Liu, Q. and Serfes, K., 2014. Is the effect of competition on price dispersion nonmonotonic? evidence from the us airline industry.Review of Economics and Statistics,96(1), pp.161-170. Dana, J.D., Dana, J.D., Schmitt, D.A. and Schmitt, D.A., 2017. The US airline industry in 1995.Kellogg School of Management Cases, pp.1-38. Hannigan, T.J., Hamilton III, R.D. and Mudambi, R., 2015. Competition and competitiveness in the US airline industry.Competitiveness Review,25(2), pp.134-155. Johnston, A. and Ozment, J., 2013. Economies of scale in the US airline industry.Transportation Research Part E: Logistics and Transportation Review,51, pp.95-108. Keiningham, T.L., Morgeson III, F.V., Aksoy, L. and Williams, L., 2014. Service failure severity, customer satisfaction, and market share: An examination of the airline industry.Journal of Service Research,17(4), pp.415-431. Lin, J. and Ban, Y., 2014. The evolving network structure of US airline system during 19902010.Physica A: Statistical Mechanics and its Applications,410, pp.302-312. Lu, W.M., Hung, S.W., Kweh, Q.L., Wang, W.K. and Lu, E.T., 2014. Production and marketing efficiencies of the US airline industry: a two-stage network DEA approach. InData Envelopment Analysis(pp. 537-568). Springer US. Mallikarjun, S., 2015. Efficiency of US airlines: A strategic operating model.Journal of Air Transport Management,43, pp.46-56. Mayo, A., Nohria, N. and Rennella, M., 2016.Entrepreneurs, managers, and leaders: What the airline industry can teach us about leadership. Springer. Scotti, D. and Dresner, M., 2015. The impact of baggage fees on passenger demand on US air routes.Transport Policy,43, pp.4-10. Treanor, S.D., Simkins, B.J., Rogers, D.A. and Carter, D.A., 2014. Does operational and financial hedging reduce exposure? Evidence from the US airline industry.Financial Review,49(1), pp.149-172. Zou, B., Elke, M., Hansen, M. and Kafle, N., 2014. Evaluating air carrier fuel efficiency in the US airline industry.Transportation Research Part A: Policy and Practice,59, pp.306-330.

Young India Fellowship Programme free essay sample

Fellows are mentored by some of the greatest minds in their respective fields, from household names who are respected captains of industry, to heads of development organisations. To complement the role modeling, they undertake a unique work experience programme, in the form of the Experiential Learning Module, or ELM. This creates an opportunity for the Fellows to get some real experience in the domain of their interest. Whether students graduated in arts, science, engineering or commerce, the Fellowship’s commitment is to provide momentum to these future leaders on their journey of selfactualisation. Inspiring faculty Fellows deliberate with a number of the most reputed faculty members, drawn from the best universities and institutions around the globe, known for their outstanding teaching and research. Unparalleled network Through their interactions with well-connected faculty, speakers and mentors, Fellows have access to an unrivalled network of people from which to draw business and academic opportunities. We will write a custom essay sample on Young India Fellowship Programme or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Exceptional mentors Mentors from diverse backgrounds and experiences are our role models. From corporate leaders to social activists, from researchers to entrepreneurs, the YIF Council of Mentors help guide Fellows through what they should do next in life and how. Fully funded Fellows receive a full scholarship of Rs 8 lakhs to cover the entire fee, boarding and lodging when they enter the full-time residential programme. Our experienced placement counsellors support and guide participants in securing a career or higher-study opportunity in their area of choice once they complete the programme. Holistic learning

The History of the Supercontinent Pangea

The History of the Supercontinent Pangea Pangea, also spelled Pangaea, was a supercontinent that existed on the Earth millions of years ago and covered about one-third of its surface. A supercontinent is a very large landmass that is made up of more than one continent. In the case of Pangea, nearly all of the Earths continents were connected into one large landmass. It is believed that Pangea began forming about 300 million years ago, was fully together by 270 million years ago and began to separate around 200 million years ago. The name Pangea is ancient Greek and means all lands. The term began being used in the early 20th century after Alfred Wegener noticed that the Earths continents looked like they fit together like a jigsaw puzzle. He later developed his theory of continental drift to explain why the continents looked the way they did and first used the term Pangea at a symposium in 1927 focused on that topic. Formation of Pangea Due to mantle convection within the Earths surface, new material constantly comes up between the Earths tectonic plates at rift zones, causing them to move away from the rift and toward one another at the ends. In the case of Pangea, the Earths continents were eventually moved so much over millions of years that they combined into one large supercontinent. Around 300 million years ago the northwestern part of the ancient continent of Gondwana (near the South Pole), collided with the southern part of the Euramerican continent to form one very large continent. Eventually, the Angaran continent, located near the North Pole, began to move south and it collided with the northern part of the Euramerican continent to form the large supercontinent, Pangea, by about 270 million years ago. It should be noted however that there was another separate landmass, Cathaysia, which was made up of north and south China that was not a part of the larger Pangea landmass. Once it was completely formed, Pangea covered around one-third of the Earths surface and it was surrounded by an ocean that covered the rest of the globe. This ocean was called Panthalassa. Break-Up of Pangea Pangea began to break up about 200 million years ago as a result of the movement of the Earths tectonic plates and mantle convection. Just as Pangea was formed by being pushed together due to the movement of the Earths plates away at rift zones, a rift of new material caused it to separate. Scientists believe that the new rift began due to a weakness in the Earths crust. At that weak area, magma began to push through and create a volcanic rift zone. Eventually, the rift zone grew so large that it formed a basin and Pangea began to separate. In the areas where Pangea began to separate, new oceans formed as Panthalassa rushed into the newly opened areas. The first new oceans to form were the central and southern Atlantic. About 180 million years ago the central Atlantic Ocean opened up between North America and northwestern Africa. Around 140 million years ago the South Atlantic Ocean formed when what is today South America separated from the west coast of southern Africa. The Indian Ocean was the next to form when India separated from Antarctica and Australia and about 80 million years ago North America and Europe separated, Australia and Antarctica separated and India and Madagascar separated. Over millions more years, the continents gradually moved to their current positions. Evidence for Pangea As Alfred Wegener noticed in the early 20th century, the Earths continents seem to fit together like a jigsaw puzzle in many areas around the globe. This is the significant evidence for the existence of Pangea millions of years ago. The most prominent place where this is visible is the northwestern coast of Africa and the eastern coast of South America. In that location, the two continents look like they were once connected, which they, in fact, were during Pangea. Other evidence for Pangea includes fossil distribution, distinctive patterns in rock strata in now unconnected parts of the world and the distribution of the worlds coal. In terms of fossil distribution, archaeologists have found matching fossil remains if ancient species in continents are separated by thousands of miles of ocean today. For example, matching reptile fossils have been found in Africa and South America indicating that these species at one time lived very close to each other as it is not possible to them to have crossed the Atlantic Ocean. Patterns in rock strata are another indicator of the existence of Pangea. Geologists have discovered distinctive patterns in rocks in continents that are now thousands of miles apart. By having matching patterns it indicates that the two continents and their rocks were at one time one continent. Finally, the worlds coal distribution is evidence for Pangea. Coal normally forms in warm, wet climates. However, geologists have found coal under Antarcticas very cold and dry ice caps. If Antarctica were a part of Pangea it is likely that it would have been in another location on the Earth and the climate when the coal formed would have been very different than it is today. Many Ancient Supercontinents Based on the evidence scientists have found in plate tectonics, it is likely that Pangea was not the only supercontinent to exist on the Earth. In fact, archaeological data found in matching rock types and searching for fossils shows that the formation and break-up of supercontinents like Pangea are a cycle throughout the Earths history (Lovett, 2008). Gondwana and Rodinia are two supercontinents that scientists have discovered that existed prior to Pangea. Scientists also predict that the cycle of supercontinents will continue. Currently, the worlds continents are moving away from the Mid-Atlantic Ridge toward the middle of the Pacific Ocean where they will eventually collide with one another in about 80 million years (Lovett, 2008). To see a diagram of Pangea and how it separated, visit the United States Geological Surveys Historical Perspective page within This Dynamic Earth.

Evidence Based Practices for Hearth Health Essay

Evidence Based Practices for Hearth Health - Essay Example Individual interventions and recommendations for women in the high-risk, intermediate-risk and low-risk categories for CVD have been summarized. Evidence-Based Guidelines for Cardiovascular Disease Prevention in Women – A Summary of Recommendations for Clinical Practitioners Cardiovascular disease (CVD) in women has been subject to immense research as it is the leading cause of death for women in the US. The number of deaths due to CVD is higher for women than men. A majority of CVD deaths are attributed solely to coronary heart disease, which therefore is the major focus of most research. It is often seen that women with no previous history or recognized symptoms of CVD are often fatally susceptible to it. Most studies conducted with an objective to prevent the incidence of CVD in women highlight the fact that evidence-based practices are extremely vital for effective prevention of CVD. It is essential to take into account the "full range of available evidence" in order to de vise appropriate evidence-based practices for CVD prevention in a "diverse population of women" (Mosca et al., 2004, p. 673). Therefore, in their study, Mosca et al. attempted to develop guidelines for evidence-based practices for the prevention of CVD in women. ... ntion include "lifestyle interventions", "major risk-factor interventions", "preventive drug interventions", "atrial fibrillation/stroke prevention", and "Class III interventions". Lifestyle interventions include several interventions related to cigarette smoking, physical activity, etc. Women must be encouraged to abstain from smoking and also to avoid secondary smoking or environmental tobacco. About 30 minutes of physical activity (moderate intensity) such as brisk walking should be done on all days. Women who have had a recent coronary intervention or chronic angina should get involved in a "comprehensive risk-reduction regimen", which includes cardiac rehabilitation. They must be encouraged to maintain a healthy eating pattern complete with fruits, vegetables, fish, legumes etc, along with protein foods that are low in saturated fat. The intake of trans-fatty acids should be limited. Weight maintenance and reduction should be encouraged and a normal BMI and waist circumference s hould be maintained. Psychosocial factors such as depression, etc. should be regularly monitored and evaluated in women and they must be promptly treated whenever indicated. Supplementation of food intake with omega-3 fatty acids and folic acid is recommended for high-risk women. The interventions for major risk factors include maintenance of normal blood pressure through lifestyle changes, maintenance of an optimal blood pressure, apart from lipids and lipoproteins in blood. When the levels of LDL-C are elevated or in the case of high-risk women, life-style therapy and statin therapy are recommended. In case of women with diabetes, normal HbA1C should be maintained through lifestyle therapy and pharmacotherapy. Preventive drug interventions include the use of aspirin for high and medium

British Ethnic Legacy in Africa Essay Example | Topics and Well Written Essays - 1000 words

British Ethnic Legacy in Africa - Essay Example This paper contends that problem of tribalism and negative ethnicity that has dominated the African social cultural political and economic spheres giving rise to intense rivalry, divisions and frequently civil strife is predominantly a legacy of British colonialism. Using their superior economic and political position, they created deep-seated divisions that destroyed the social- political harmony in Africa since even after they left the class inequalities and negative feelings that some communities had towards others who collaborated with colonialist remained to fuel future conflict (Blanton, David & Brian 474). Nigeria exemplifies the divisive nature of ethically motivated politics; therefore, British colonialist divided the country with the intention of making it easier to control in the typical divide and rule policy capitalizing on the preexisting ethnic and religion differences (Amadife & Warhola 533). The British were gradually withdrawing from the country and with them the co ntrol they had exerted over the different groups; however, the disunity that served the British so well in marginalizing and effectively making it impossible for the tribe to unify against them became a cause for civil conflict. The long run effects are evident in the civil war of 1967- 1970 when the nations was almost split asunder as communities fought form behind the artificial boarders the British cleaved into their country. Even today, many insecurity problems facing the country are due to ethic conflicts which can be traced back to the British Imperialist’s actions. In addition, another example can be seen in the infamous Rwanda genocide of 1990, as aforementioned, elevating certain communities over others to effectively practice indirect rule was a tactic the British widely employed, however the aftermath of the divisions which usually ran deep has often been catastrophic in posterity (Blanton, David & Brian 478). While it would appear that the conflict was a primarily matter of tribal issues with no connection to the retrospective colonial past, critical examination of the events leading up to the period implies otherwise. Since their takeover of the country in the late 19th century, the British had taken advantage of existing divisions between the two tribes and by sideling the Hutu and elevating the Tutsis who the deemed as more civilized than the Hutus (Wa Wamwere 142). Decades after independence, the Hutu used the fact that the Tutsis had been loyal to the British in retrospect to massacre them and strengthen their position as legitimate leaders of the country, the Exiled Tutsis came back to try to salvage the situation and this resulted in a full scale war to end the aftermath and the British who had sowed the seeds of the bloody divisions were nowhere to quell the situation. Opponents of this papers claim will likely claim that not all African colonies degenerated in violence and ethnic politics, to this end, they may cite Tanzania, Liberi a and several other states that remained peaceful. Therefore, according to them, accusing the British of being responsible for Africa’s present and past problems is unreasonable and the situation would probably be much worse had it not been for their intervention in the first place. In addition, attributing the problems of Africa to

Mystery Story Essay Example | Topics and Well Written Essays - 2000 words

Mystery Story - Essay Example "Hello". "No. I tried to call him all afternoon, but he didn't answer the phone and didn't return my calls." Carol's mind began to race. Something was wrong and the misdeeds started this afternoon with Jim's absence. It wasn't like him to not call back or get in touch. "What time was he murdered Where How" There were a million questions racing through Carol's mind. "He was shot in his office within the past hour. We've got a suspect in custody. We'd like you to come down to the station and talk to us." Keller's tone was far too matter of fact. There was a murder that was being treated as a trespassing. "Well send a car for you. Your husband is at the city morgue. We need you to help us with the investigation". The words seemed to flow so easily from the officer's lips, but stuck inside and fouled Carol's ears. Mr. Keller's office was a dimly lit hole in a drive by mini-mall. Carol noticed the barren space and lack of any usual business activity. The desks lacked all the usual accouterments that make an office run such as paper, pens, and staplers. There was only a small laptop computer that sat folded and dusty from lack of use. There was no copier and no printer in sight. "We are not sure. It seems your husband was working late when this suspect entered the office. It was probably an attempted robbery, but he set off an alarm when he entered. The metro police were only a block away and caught him exiting the building." Keller looked at Carol and asked with an air of awkwardness, "Did your husband have any enemies Any reason someone would want to kill him Did you know anything about his business dealings" "Why no," Carol stammered. "You said it was a robbery. I don't know any other reason someone would want him dead. He ran a real estate business, and he took care of all that. I didn't know any of his clients or investors." "Well," Keller continued, "There didn't seem to be anything taken. Your husband still had over $200 on him and a wallet full of credit cards. Doesn't seem like a

History of the Malacca Sultanate

History of the Malacca Sultanate The Malacca Sultanate was a powerful maritime and commercial empire that Shaped the political, social and cultural systems of the Malay Peninsula. Parameswara (1401 to 1511) was the founder of Malacca. He was a fugitive prince from the Palembang in Sumatra, and attack Palembang. Parameswara fled to the island of Temasik with his loyal company of 30 orang laut (sea people). After eight days in Temasik, Parameswara killed the local chief and usurped as lord over the simple fisher folk of Temasik. Therefore, he runs to Malacca. Under his ruling, in 1414, Parameswara embraced Islam, and change his name to Megat Iskandar Shah, married to a Muslim princess from Pasai, Sumatra. Because of this it attracted Muslim traders to come to Malacca port and international too. He also maintain the good relation with Ming China, he send a mission after mission to Peking in1415, 1416 and 1418. Parameswara, laid a great stress on the element of all event and the political experiences which underwent from broader viewpoint and historical vision in the Malay historical and political development all in Malay Archipelago. Malacca has they becoming a cosmopolitan free port that valued money above any nations of cultural imperialism. Due to the successfully founded and established a seat of power in Malacca around 1399/1400. Upon his death in 1424, Megat Iskandar Shah was succeeded by his son Sri Maharaja (1424-1444) . Sultanate of Malacca Reign Parameswara 1394 to 1414 Sultan Megat Iskandar Syah 1414 to 1424 Seri Maharaja ( Raja Tengah ) or Sultan Muhammad Syah 1424 to 1444 Sultan Abu Syahid 1445 to 1456 Sultan Muzaffar Syah 1446 to 1456 Sultan Mansur Syah 1456 to 1477 Sultan Alauddin Riayat Syah 1477 to 1488 Sultan Mahmud Syah 1488 to 1511 Sultan Muzaffa Shah ( 1446-1456) the son of Sri Maharaja and grandson of Megat Iskandar Shah alias Parameswara, ruling the Malacca throne in 1446 succeeding his elder brother , Raja Ibrahim. He was the first to use Arabian title of Sultan, and formulate the Malacca Laws known as Risalah Hukum Kanun in protect the sovereignty and prosperity of Malacca. Raja Kechil Besar (Sultan Muhammed Syah, 1424-1444) played a major role in developing and improving the ceremonial and the administrative system. He re-organized the royal administration. In Malacca the Bendahara immediately beneath the sultan operated as Chief Minister with Temenggong as Senior Judges below, followed by Special Magistrates or Syahbandar. The main four communities in Malacca, Muslim Gujaratis , Hindu Tamiuls , Islamised Javanese and Chinese each a Syahbandar. The Syahbandar have two roles, the Chinese Syahbandar will assisting the vessel in trades when foreign ship arrived from China. So as the Shahbandar looked after h is respective community. Syahbandar will need to responsible for arming, organizing and commanding their community for Sultan. Two offices or ministers were created at this time the Temenggung and Sen Bija Diraja is to the rapid developments that were taking place in the town and society of Malacca. The office of the Laksamana was established during the reign of Sultan Mansur Shah (1456-1477). It was originally designated by the Emperor of Majapahit. The duties and jurisdiction of the Laksamana were similar those of the Seri Bija Diraja. As the position of the Laksamana became more firmly established and more influential in Malacca, the status of the Sen Bija Diraja gradually declined. Beside the four Ministers, there were eight senior directors, all bearing the title Sr. Under them were sixteen junior directors with the title Raja. At the bottom of the hierarchy were thirty two government offices that assist the Minister to carrying out their duties. This administration system was implemented by all the states in Malay Peninsula that were united under Sultanate Malacca. Malacca was as a major player in the spice trade, serving as a gateway between the Spice Islands and high-paying Eurasian markets. The rise of Malacca was the monsoon winds that enabled Arabian and Indian traders from the west to travel to China in the east and vice versa. It was also the center of Islam in the eastern sphere, were also sent by the Sultan to spread Islam to other communities in the Malay Archipelago, such as in Java, Borneo, and the Philippines. Most of South East Asia at that time was Hindu. The Sultanates most important regional rivals were Siam in the north and the declining Majapahit Empire in the south. Majapahit was not able to control or effectively compete with Malacca within the archipelago. Siam on the other hand attacked Malacca three times, but all attacks were repelled. At the same time, Malacca had a good relationship with the Ming government of China; Parameswara had met the Chinese emperor in China to receive a Letter of Friendship, hence making Malacca the first foreign kingdom to attain such treatment. In 1409, the sultan paid tribute to the Chinese emperor to ask for protection against Siam. This Sino-Malacca relationship helped the attacks from Siam from further threatening Malacca. The empire of Malay Kingdom of Malacca ended in 1511 after the Portuguese attack under the rule of Sultan Mansur Shah (1459 1477) because of several external and internal factors. He is a weak leader and paid less attention to the administration. Due to this matter, he often in-need of power during his ruling. Thus, after Tun Perak died in 1498, to be succeeded by his brother Tun Puteh also a weak leader. After the death of Tun Perak the Chief Minister, the Malay Kingdom of Malacca lacked of efficient leader. The bribing, slander and high taxes forced the merchant to change their attention to other ports. The citizen of Malacca become split in to factions and disunited. Tun Mutahir is a weak leader that caused the Malays to become hostile towards the Indian-Muslim. Malacca State continued to flourish but the court was now thronged and dominated by Tamil merchants. Tun Mutahir and Tun Ali put to death, betrayed by Kitul and Raja Mandaliar, an indian native. Chief Minister Tepok ( Tun Peraks son)was appointed by Sultan after Tun Mutahir death. But it unrest by the administration group due to his age and continued the misunderstanding and disagree groups The external factor is the discovery of Cape of Good Hope in South Africa by Bartholomew Diaz in 1488, easier to sail from West to East. As a result, is easier for Portuguese to attack Malacca. Malacca become weak and fall prey to their enemies due to weak leaders, bribery and corruption, betrayal among minister and disunity among the people. Is become more critical when the Portuguese, led by Alfonso dAlbuquefrque attack Malacca and finally over took Malacca in 1511. 2.a) Starting this year on 16th, September 2010 will be a public holiday for Malaysia it is according to our Prime Minister Datuk Seri Najib Tun Razak said Sabah and Sarawak, which joined Malaysia in 1963 and the formation of Malaysia as an independent country was a very important moment in history. He also added, Malaysia Day would be celebrated with events that would foster closer unity, understanding between the different races and community success and achievement through sports, social culture and arts, to spur the OneMalaysia spirit. (http://thestar.com.my/news). Based on history, in January 1956 the chief minister Tunku Abdul Rahman led a Merdeka (independence) mission to London where, in February, agreement was reached with the colonial secretary bringing self-government into effect and envisaging full independence for the Federation within the Commonwealth by 31 August 1957. On 16, September, 1963 was Malaysia is an independent sovereign state Federation of Malaya with the merge of Singapore, North Borneo (renamed Sabah) and Sarawak. Before that, on 1946 the dominant political in Malaya was the United Malays National Organization (UMNO) to strive independence from Great Britain and protest British proposal to grant rights to different ethnic group in Malaya (UMNO). Thats lead to dominant the nations politics of independent Malaya from 1957 through 1963. At independent, 55 % of Malayas population was Malay, 35% ethnic Chinese and 10% Indian. The federation consisted 11 states , Penang and Melaka were former British colonies, and the nine remain states each is a hereditary monarch ( called Sultan).Under the federation , Malays maintained their privileges ( official language and Islam ) and for the non-Malays gained citizenship. The stated every five years the sultan s elect one of their numbers to serve as Yang-di-Pertuan Agong . The Alliance Party , with Malayan Chinese Association (MCA) and the Malayan Indian Congress (MIC) was formed due to without cooperation of the people of Malayan. The new government consisted mostly Malays, with the smaller number of Chinese and Indian. Sabah and Sarawak, with their population of Malay and Indian to balance the Chinese population from Singapore. (Marshall Cavendish Corporation,pg1215) Although the same year there were the Indonesia and Philippines protested the creation of Malaysia. President Sukarno (1901-1970) adopted a policy of konfrontasi (confrontation) and from April 1963, Indonesian infiltrated Sabah and Sarawak. The formation of Malaysia, Singapore and North Borneo unilaterally declared independence from the United Kingdom on August 31, 1963, thus coinciding with the sixth anniversary of the Malayan independence. b) Brunei to opt out, due to the failure to carry out the proposal to come together to share within a new federation that differences in opinion and reluctant on the part of Brunei and Kuala Lumpur. Political power passed in the elections of September 1962 to the Peoples Party, and to maintain that before the move towards Malaysia was made here should be openly of the three fundamental reason such as the speeding of independent, the strengthening of the walls of defense against the communist threat and lastly the provision of help to the less develops parts. These territories under the Sultan of Brunei as constitutional ruler. A revolt within the party tried to bring about this state by force, but it was speedily repressed. Brunei claims that were conditions for joining, touched on the following issue: i) the number of seats in the Legislature and in the Parliament ii) the control on oil and other minerals iii) monetary autonomy iv) Bruneis earlier investment v) method of taxation vi) authority in the area of education and welfare vii) matters of religion viii) citizenship ix) the security of Brunei ( which needs to be guaranteed ) x) the position of the sultan and the status of Brunei within Malaysia Nevertheless, Brunei ultimately decided to remain outside the federation, possibly because with its small population and large riches in the form of oil it was unwilling to share its prosperity. Also, the Sultan of Bruneis status within the proposed federation was called into question, and this matter carried considerable political weight against joining. For Singapore, is a second to Malaya in population and more than three-quarters Chinese in composition, threatened to upset the communal balance on which Malayan politics and government had no depended. Two years after the formed Malay and Chinese in Malay and experienced dangerous polarization. Singapores leaders became involved in the politics of the Malay Peninsula, notably in the 1964 federal elections in Peoples Actions Party (PAP) was one of the contesting parties. Lee Kuan Yew and several PAP leaders belittle MCA, and saying the MCA leaders lacked caliber and over friendly with UMNO. Lee Kuan Yew and PAP was in interpreted by MCA and UMNO as PAP tactic for taking over role for MCA in interests of Chinese community. An Alliance leader regards PAPs criticism of the MCA as a weak party and tends to destroy the good understanding within the Alliance. Lee Kuan Yew have started his Malaysian for Malaysia campaign that no community in Malaysia. On May 1965, even highlighted Chinese u nity against the Malay under Jaafar Albar (UMNO) campaign Malays Unite . In June to August,to find solution but Singapore made the situation worse . On 7, August 1965, Lee Kuan Yew and Tunku Abdul Rahman signed on the separation agreement and passed the Separation Act from Parliament. On 9th, August 1965, Singapore officially left Malaysia.

The Modern Tragedy: Death Of A Salesman :: essays research papers

A Modern Tragedy   Ã‚  Ã‚  Ã‚  Ã‚  A form of drama in which a person of superior intelligence and character is overcome by the very obstacles he/she is struggling to remove defines a tragedy as most people know it. However, tragedy can reflect another aspect of life: the tragedies of the common people. Heroic behavior in these instances may at times be impossible. We expect, from reading the first tragedies, that only kings or nobility can be tragic heroes. Arthur Miller himself said, â€Å"I believe that the common man is as apt a subject for tragedy in its highest sense as kings were†¦[The same characteristics] which were enacted by royal beings†¦apply to everyone in similar emotional situations.†   Ã‚  Ã‚  Ã‚  Ã‚  Death of a Salesman can be defined as a tragedy, with Willy Loman as the tragic hero. Willy Loman has a tragic flaw characteristic of all tragic heroes, however, it is not â€Å"necessarily a weakness.† Willy has a lot of dignity, and he is unwilling â€Å"to remain passive in the face of what he conceives to be a challenge to his dignity, his image of his rightful status.† His tragic flaw leads to his demise.   Ã‚  Ã‚  Ã‚  Ã‚  A tragic hero begins with a purpose, falls on hard times, but, in the end, gains a better perception. This perfectly describes Willy. Willy’s initial purpose is to maintain his dignity by pretending in front of his family and not accepting a job that he believes would lower his position. He obviously falls on hard times: he loses his job, his sons are lazy bums, Biff is a thief, he constantly relives his mistakes, and Biff resents his dad because of something that happened years ago. All of these are evidence of the hard times he is having in his life. After a confrontation with Biff, which occurred because of Linda’s insistence, Willy gains a better perception of his life. Or, at least, he thinks he does. Willy believes that, by committing suicide, he can gain dignity in the eyes of his family. By doing this, they can live off the insurance money, and he will finally have been able to provide for them.

Case Silic

Case SILIC Question 1 Under IAS 40 companies can either use the cost model or the fair value model for investment property. Investment property is held to earn rentals or for capital appreciation or both of them. Next I will summarize main differences between the value models. If the company has chosen the cost model it can change it to the fair value model later. If the fair value model has chosen it is impossible to move back the cost model in practice. It is very hard to find any good reason how the cost value model will enhance the quality of financial reporting if the company has used the fair value method before.In that case if the company has chosen the fair value model the company has to use it in the future. The company has to take account of this issue. The cost model: The depreciation method is used and based on the useful lifetime or depreciation rate. The depreciation time is based on time how long the investment will turn a profit. The company has to report current valu e taken off accumulated depreciation on the balance sheet. Depreciations are reported on the income statement. If the company has chosen to use the cost model the fair value also has to be reported in the notes to the financial statement.The fair value model: Fair value of property is based on the market value. It is the price which independent player would pay for the property on the market. The company should use an expert who will confirm the fair value. The fair value has to be defined every accounting period. Fair values of investment properties are reported in the balance sheet and the changes in fair are reported in the profit and losses. The depreciations are not used in the fail value model. The choice of accounting method affects company? s solvency.When the company has made a choice to use the fair value method the total sum of balance sheet will change on the market prices. However company? s liabilities do not change. If the estate? s value decreases the company? s gear ing ratio will also decrease. This is the situation when solvency has been measured by gearing ratio. I think this is a better way because balance sheet is more indicative now. If the cost model is used solvency does not change when the market prices are changing. The choice of value method affects also on company? s ROE.If the level of rent is rising it means that profit is also going up. When company uses the fair value method ROE will be almost same as before. Profits go up and shareholder? s equity also rises. In the situation where the cost value method is used value of estates do not change when the level of rents rise. So the fair value method is more indicative in case of real return on equity. Silic Inc. has used the cost model as they have valuated their investment properties. Their ROA was 3. 41 % in 2004. If they had chosen the fair value method ROA would have been 2. 94%.Question 2 In the Exhibit 10 according to Investment Property Industry fair value seems to give bett er information about real estate companies because of the nature of the industry. One negative side of the fair value model, however, was the difficulty to make comparisons with historical accounting data. There are few paragraphs in IASB conceptual framework which deal with the performance and changes in financial position. It is important that the users of financial statements can make their economic decisions and predict future profits based on reliable information.One of the qualitative characteristics of financial statements is comparability (paragraphs 39-42) which means that the financial statements of an entity should be comparable through time. According to these views the negative side of the fair value model mentioned earlier would not be in line with the IASB conceptual framework. On the other hand the comparison between other entities might be easier when there are no mistakes or misevaluation in the financial statements. Among International Accounting Firms and Associa tions fair value model seems to be the only reliable way of using in measuring financial statements.Fair value model brings transparency in financial statement that leads to reduction of the manipulation of results by managers. According to National Financial Authorities there is, however, no rush needed to reform accounting too fast partially because of the lack of education as International Accounting Firms and Associations states. It is logical that Accounting Firms and Associations think that fair value model is the most reliable way to use in valuating. For example for auditors fair value model would make the auditing easier because there would be less malpractice or it would be easier to recognize those.IASB conceptual framework highlights the importance of reliable and faithful representation in recognizing and measuring items. Paragraph 34 says that sometimes there are difficulties to apply right measurement technique that correspond with the event. That is why the use of fa ir value model would ease identifying the right way of valuing an event in some situations and increase transparency and understandability in financial statements. Financial Institution Investors argue that fair values have problems with the volatility of earnings and may be too subjective.Financial Analysts go along with Financial Institution Investors and state that fair value model allows greater manipulation of results and introduces volatility. According to IASB conceptual framework, paragraphs 36 and 3942, financial statements should be neutral and comparable which means that subjective valuating is not allowed to occur. Still especially with the values of the assets which are not quoted on the Stock Market may include more subjective valuating in the prices even though used professionally qualified valuers.That may lead to manipulation and not to transparency as discussed earlier. Fair value model may also enable some volatility of earnings between previous financial statemen ts which may lead to difficulties to compare financial statements with historical data. One of the qualitative characteristics of financial statements in the IASB conceptual framework is prudence. Measuring events have to happen with caution especially under uncertainty which means that using the fair value model should be done with prudence and also according to substance over form principle (paragraph 35).That reduces the risk of too subjective valuating. Also the paragraphs 37 and 46 highlight that the valuating must be neutral to ensure the reliability and true and fair view of financial statements which decreases the possibility of making too considered valuating. Problems with fair value described by authorities are real but can be solved by following IASB conceptual framework and other standardizes and especially by following the substance over form principle. Question 3 There is some kind of disadvantages of the cost model. The cost model is not relevant information.It looks at the acquisition cost of an asset and does not recognize the current market value. For example some item that was purchased 15 years ago could be worth much more than the balance sheet shows. A property purchased many years ago and which is registered in the balance sheet at the original cost does not reflect the current market price. Another disadvantage of the cost model is its obvious flaws in times of inflation. This one accounting model also based on the assumption that the currency in which transac- tions are recorded remains stable, so that its purchasing power remains the same over a period of time.Another main point with regards to inflation is rise in prices for an asset. An asset purchased at a point in time may be expensive in the future. Moreover effects of inflation may not be the same for all companies in the market and the cost model accounts become almost unhelpful when comparing corporate performances. Advantage of the cost model is that this model focuses on th e services the asset will provide rather than the precise physical asset. The cost model also helps managers to forecast futures operational costs based on the past data.It is said that the basic function of the cost model accounting is to tell to user the cost of the thing. At first one disadvantage of the fair value model is frequent changes. And that because an item? s value can change frequently in volatile markets. This is seen to lead to major swings in a company? s earnings and value. The fair value model is also kept less reliable because bookkeepers may find fair value accounting less reliable than the cost model accounting. For example when items have different values in different areas. It is also said that inability to value assets is a disadvantage.Businesses with specialized assets or investment packages may find it difficult to value these items on the open market. The fair value model is claimed to reduce book value. Typically company? s book value changes when a com pany buys new assets or disposed old assets. The fair value model? s advantage is that it reduces net income both it is realistic financial statement and this model is very good for investors. And when a company is using fair value model so then values of assets decreases and same time calculates net income decreases. This in one of the advantages to companies because a lower net income results in lower taxes.When company uses the fair value method so then financial statements are more accurate than in those companies not using this method. Because assets are reported for their actual value so then it results in more realistic financial statements. In fact, the fair value model also offers advantages for investors as well. We recommend Silic to choose the fair value model. There is different kind of features which are reasons why we chose the fair value model. At first transparency, international investment and timeliness are better when a company uses the fair value model.Although when we are talking about historical cost comparisons and volatility of earnings so these things are better in the cost model method. Finally maximizing reported performance, financial accounting standards board and information quality were reasons why we chose the fair value model. Silic owns properties near airports and therefore properties consist of offices and light industrial spaces. So in such a case the premises are not suitable for just to one company use. That is the reason why the fair value model is the best way to appreciate the properties.Location and purpose are such that the properties are liquidated at the market if necessary, so the appreciation of the quality of reporting is the best alternative. If we assume that International Accounting Standards Board would start to use only one model in the future so we had to make our choice. After comparing benefits which are told before in this text between the cost model and the fair value model we decided to choose the fa ir value model. Because we saw that this model would be better to Silic. In addition all advantages of the fair value model look better in the future scenario.Question 4 IFRS 13 p. 3 states that â€Å"when a price for an identical asset or liability is not observable, an entity measures fair value using another valuation technique that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs. Because fair value is a market-based measurement, it is measured using the assumptions that market participants would use when pricing the asset or liability, including assumptions about risk†¦ † Investment properties are not traded at an active market so a valuation technique has to be used.Alternatives are to use either an income approach or a market approach. In Silic’s case I would use the income approach to measure the fair value of the investments properties. IFRS 13 p. B10 states that the income approach converts future amounts to a single current amount, for example cash flows converted to discounted amount. The income approach is intended to directly reflect or model the expectations and behaviors of typical market participants. Consequently, this approach is generally considered the most applicable valuation technique for income-producing properties, where sufficient market data exists. Wikipedia 2013. ) Income approach includes different valuation techniques. These techniques are; for example, present value techniques, option pricing models and the multi-period excess earnings method. Fair values can be calculated in different ways. The nature and location of investment properties have an effect on the fair values. However, I don’t think the choice of method should depend on the nature and location of investment properties. I see that regardless of which method is used the nature and location will affect on the fair values so that the fair values will be accurate.Question 5 IFRS 1 p. 6 states that an entity shall prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs. This is the starting point for its accounting in accordance with IFRSs. Silic’s first IRFS reporting period is 1. 1. 2005-31. 12. 2005. Silic presented one-year comparative information for the year 2004. Therefore, its date of transition to IFRSs is the beginning of business on 1 January 2004. So Silic should prepare its opening IFRS statement of financial position at 1 January 2004.Question 6 According to IFRS 1 paragraph 10d, assets and liabilities should be valued by using IFRSs which means that assets and liabilities should be recognized and valued as IFRS would have always been in use in the company. The paragraph 100 in the Framework includes different kind of ways to measure assets and liabilities. One of the possibilities is historical costs which is the most commonly used measurement basis according to the framework. Assets must be valued at fair valu e or at the amount of cash paid and liabilities at the amount of proceeds received in exchange for the obligation.According to IFRS 1 Appendix D paragraphs D5-D7 an entity may elect to measure an item of property, plant and equipment at its fair value or use a previous GAAP revaluation if the revaluation is comparable to fair value or cost or depreciated cost in accordance of IFRSs. These options are also available for intangible assets including goodwill, research and development and for investment property if an entity elects to use the cost model in IAS 40. In addition according to IFRS 1 Appendix C paragraphs C1-C5 an entity can choose between two options how to measure goodwill.An entity can apply IFRS 3 and either apply IAS 21 to measure goodwill or not apply IAS 21 and treat goodwill as assets and liabilities of the entity (C2). If an entity choose not to use IFRS 3, according to paragraph C4g, goodwill can be its carrying amount in accordance with previous GAAP. In addition there are few adjustments to follow if required. Because of the differences between the accounting policies of GAAP and IFRS an entity have to recognize adjustments that arise from events and transactions before the date of transition to IFRSs. An entity shall recognize those adjustments directly in retained earnings. (IFRS 1, paragraph 11. )

Bioethics euthanasia Essay Example

Bioethics euthanasia Essay Example Bioethics euthanasia Paper Bioethics euthanasia Paper Another concern that arises in permitting euthanasia is the incompatibility of the physicians fundamental moral and professional commitment to heal people and to protect their life (Pence, 1998, p. 56). Common euthanasia practice by physicians would also lead to distrust between patient and physician, because patients would have to fear that a treatment was intended to kill them not to cure. The control of high health care costs lead to a pressured budget, which could use euthanasia as an alternative option to sufficient treatment and care (Keown, 1996). However, surveys showed that many people from different societies all over the world would welcome the legalisation of active voluntary euthanasia. A survey in Australia showed that ca. three quarters of Australians would welcome voluntary euthanasia and that people from a church background had more supporters for euthanasia than opponents (South Australian Voluntary Euthanasia Society, 2004). There are as many reasons to legalise euthanasia as there are for keeping it prohibited. Mercy is one of the strongest arguments for euthanasia. A person should be allowed to be released from suffering and pain if there is no hope for cure but only death. Another good consequence of legalising euthanasia would be the possibility to respect personal autonomy and self-determination of patients that request euthanasia (Kerridge, Lowe and McPhee, 1998). The right to die with dignity is a major argument for euthanasia. Many people are afraid of their last days, and this does not count for only terminally ill people but also for every other person. For example, people are frightened of becoming old and loosing their continence or not being able to feed themselves. These facts do not need to arise from a terminal illness; a healthy old person can loose those abilities as well. For some people, this would be a loss of dignity and they may choose to be euthanased (Pence, 1998). Other people may want their families to remember them as they were in the good days. As the reader discovered, there are many pros and contras related to euthanasia. Community viewpoints can differ greatly, depending on the beliefs of the community members. In Australia, major groups of opponents are Aboriginals and Torres Strait Islanders. Their religious beliefs and concerns about discrimination and distrust in medical care play a key role in rejecting euthanasia (Kerridge, Lowe and McPhee, 1998). Many disabled people are against the legalisation of euthanasia. This could have its roots in former Nazi Germany, where thousands of disabled people were involuntary euthanased because they were considered not worth living (Keown, 1996). However, the majority of a liberal community would welcome the legalisation of active voluntary euthanasia, because personal autonomy and self-determination are of great importance for these groups. In a community, where paternalism rules, people would do what they expected to do and what is good. Those communities are mainly strong religious or traditional groups (Charlesworth, 1993). The fact is that active voluntary euthanasia is illegal in Australia, though the Northern Territory legalised it under The Rights for the Terminally Ill Act 1995 and was the first jurisdiction worldwide. However, the Act was revoked by the federal parliament in march 1997. The only countries that legally provide euthanasia today are the Netherlands and Belgium (Australian Voluntary Euthanasia Society, 2004). At the very beginning of this essay, the reader was introduced to passive voluntary euthanasia, another form of bringing about death, although it is different from the legal and ethical view. Passive voluntary euthanasia refers to withholding or withdrawing life-sustaining treatment, which leads to a hastened death of the patient at his or her request. The patient with a terminal illness is allowed to die. As discussed earlier, this form of euthanasia is seen by many people as morally tolerable. Australian Law tolerates passive voluntary euthanasia under certain circumstances (Kerridge, Lowe and McPhee, 1998). A common-law right exists that enables all patients of legal capacity to refuse medical treatment and therefore gives the ability of requesting withholds or withdrawals of life-sustaining treatment that can hasten death. Certain criteria must be met to participate in such an act. The Northern Territories Natural Death Act 1988 is such a law, where terminally ill patients that meet the requirements of the act, can refuse treatment and therefore the prolongation of their life (Staunton and Chiarella, 2003). The patient that meets all the criteria has full personal autonomy and no one can interfere in his or her decision. Surveys all over the world showed that many people, including health professionals, think positively of euthanasia and they would like to see changes in the government legislature that legalise euthanasia (Australian Voluntary Euthanasia Society, 2004). This result leads to an emerging ethical role of the nurse. More and more patients are aware of the meanings of euthanasia and that there are other ways to achieve death, such as double effect (Kerridge, Lowe and McPhee, 1998). The nurse will be more and more involved in the decision-making and has to make moral decisions herself. A nurse needs to remember that, even if a patient is very sick and in severe pain without hope of cure, begging to die, there is nothing she can do, but reassure him or her and to give comfort. It is also important for a nurse to act as outlined in the four major ethical principles, which are autonomy, non-maleficence, beneficence and justice. Non-maleficence emphasizes the principle of above all, do no harm. This has to be considered and remembered when terminally ill patients beg for mercy. Beneficence refers to above all, do good (Staunton and Chiarella, 2003). This principle can be controversial, especially in relation to a terminally ill patient. Nurses from a particular cultural background could experience great difficulties in allowing a patient to die and withholding treatment, because their beliefs are against death. Furthermore, personal relationships, thoughts and certain attitudes can play an important role in moral decision-making for the nurse. However, The Australian Nursing Councils Code of ethics includes the four ethical principles and a nurse should act in moral decision-making under this code (Staunton and Chiarella, 2003). Issues of euthanasia are very controversial and confusing. Hopefully the reader was able to penetrate the fog of confusion and gain some understanding of the issues accompanying euthanasia. The rights of the patients and autonomy in a liberal society have been outlined and need to be considered frequently, because of their enormous importance in professional health care. Pros and contras have also been discussed. However, every person is unique and has their own value of life; therefore, every person might think differently about the issues related to euthanasia. The ability to think differently is another form of autonomy that one can exercise in a liberal society like Australia. Bibliography: Charlsworth, M. (1993) Autonomy and the liberal ideal: Bioethics in a liberal society, Cambridge University Press, Melbourne Hawley, R. , King, J. Weller, B. F. (2003) Australian NursesDictionary, 3rd edn. Bailliere Tindall, Sydney Keown, J. (1996) Euthanasia Examined, Cambridge University Press, Great Britain Kerridge, I, Lowe, M McPhee, J. (1998) Euthanasia: Ethics and law for health professions, Social Science Press, Australia Pence, G. E. (1998) Classic works in medical ethics, McGraw Hill, Boston. British Medical Association (1993) Medical Ethics today: Its practice and philosophy, British Medical Association, Plymouth South Australian Voluntary Euthanasia Society (2004) saves. asn. au/ (Online, accessed 20. 05. 2004) Staunton P. Chiarella, M. (2003) Nursing and the Law, 5th edn. Churchill Livingston, Sydney The Hon. Prime Minister Mr John Howard (1997) Sir Robert Menzies Memorial lecture: Australia in the world, University of London http://home. vicnet. net. au/~victorp/liberals/nsw/Howard. html (Online, accessed 23. 05. 2004) Claudia Zschernack s127283 9/05/2007 NUR 111 Health and Health Professions Bioethics 1.

MBA Online Program at Cleveland State University Essays

MBA Online Program at Cleveland State University Essays MBA Online Program at Cleveland State University Essay MBA Online Program at Cleveland State University Essay Cleveland State University has a long history of MBA programs. It was founded in 1964 and offers various undergraduate and graduate programs. The online MBA program goes under its Monte Ahuja College of Business where students can find many areas for getting a final degree. This business has been accredited by AACSB which represents the best accreditation an online MBA course can have. The accounting program of this school has also received AACSB accreditation. The only thing you need to do is file up the application and get ready for getting advanced knowledge in your field. The Cleveland State University online MBA programs are preparing the students for life after they graduate. Their curriculum has been made to serve any student in order to become the best in his/her area. They tend to cover many areas of interest for the students to find their perfect place. The students will be able to find many eye-catching and advanced courses such as Labor Relations, Human Resources Management, Marketing Management, Financial Management and Managerial Accounting. If you are interested in any fields in particular, be sure that you will get the best education. The students won’t feel any difficulty getting these programs. The staff is online 24/7 enabling you to get through any technical issue that might come up. They have very simple programs that will get you through online learning and provide you with easy assistance. The Cleveland State University wants to assure you that every question you might have will be answered right away. All students will be required to take a standard admission test. There are couple of ways you can avoid being tested for admission, but most of the students will have to take it. The score for passing the test is 50% and above for getting qualified. The tuition for signing up for these online MBA programs here is the same like in the other universities. The difference here is that Cleveland State University offers financial aid for all students to get into their courses. All students have the right to apply for financial aid. So far, 70% of all students have used financial aid from the university. The tuition includes course materials and books, iPad 4G with Verizon contract for each student until the end of the program. Cleveland State University offers flexibility. You will be able to gain access to the required materials every time you need them. The only thing you need is an Internet connection. The professors are also able to interact with the students and provide them with additional materials for learning. Choosing Cleveland State University gives you the right to be among the best.

Analyzing aspects of the employment process Essay

Analyzing aspects of the employment process - Essay Example ying weaknesses and strengths as well as opportunities for improvement and skills development" (Introduction: Performance Appraisal). Hence, the importance of performance evaluation becomes obvious and can be applied to our organization through various methodologies including graphic scale, checklist, forced choice, ranking, paired comparison, forced distribution, MBO, and BARS (Dessler, 2000) as well as with the aid of incentives, bonuses and word of appreciation and a pat on the back. Research by Luis et al. (2001) suggests that performance evaluation when applied adequately can reap massive fruitful results including improved customer satisfaction diffusing from employee satisfaction, ameliorated work performance and product quality, ease in retaining trained and diligent work force and so on and so forth. Planning and strategic decisions about recruiting include both internal and external recruiting. There are various internal sources of recruiting that work effectively to accomplish the targeted organizational goals. As Buford, Bedeian & Lindner (1995) & Zoller (1996) define, "recruiting is the process of generating a sufficiently large group of applicants from which to select qualified individuals for available jobs" and apart from the external sources including media advertising, walk-ins, public and private employment agencies, educational institutions, state agencies, government programs, direct recruiting (Lindner & Zoller), there are internal sources that are effective. These internal sources of recruiting include employee referrals and internal job postings (Lindner & Zoller). Good, experienced, trained and hard working employees when make referrals, organizations must feel obliged. This is because, employee referral is one internal source that has so far proved quite effecti ve in the recruiting procedure worldwide. Employee referrals minimize the work load and share the responsibility with the management which otherwise remains solely responsible for recruiting the right people at the right time (Lindner & Zoller). What makes this internal source effective is the reason that those applicants that are referred by the working employees have a clearer picture of the organizational expectations, aims and vision and can shape their expectations from the organization and their duties accordingly in a better fashion than applicants that are recruited directly through other sources (Lindner & Zoller). Another very effective internal source of recruiting is internal job postings. Vacancies year round can be filled in by the working as well as the deserving employees that can be found, located and analyzed internally through the application of performance appraisal. "These vacancies may represent promotions (upward moves) or transfers (lateral moves). Posting an d circulating notices of vacancies maximizes employee awareness of job openings. The notice should include such items as title, department, job summary, qualifications, and salary and should be placed on bulletin boards,

As the Arabs see the Jews His Majesty King Abdullah, Essay - 1

As the Arabs see the Jews His Majesty King Abdullah, - Essay Example tant history of Palestine is vague, King Abdullah in his 1947 letter asserts correctly that the awarding of it to the Jews by Britain, helped along by America, is one of history’s most dubious and inequitable actions—the giving of a gift neither the English nor the Americans had the right to offer. Taking each of his arguments in order, the charges of Arab anti-Semitism are clearly out of context and seem suspiciously part of the Zionist plan to use the tragedy of the Holocaust as justification for the takeover of Palestine. Rubin (1987) writes, â€Å"Among large and increasing numbers of U.S. Jews, the ideal view of Israel... of a poor little Israel that is surrounded and threatened by big, hostile, anti-Semitic Arab countries has been drastically changed to something much closer to the reality† (12), a reality that existed then as it did today. Clearly history recalls that the tribes of Israel lived, thrived and prospered with other tribes all over the Middle East. That there is evidence they were somewhat subjugated in Palestine at some period in the middle ages had little to do with their ultimate Diaspora to the European continent, and even less to do with their modern claims on Palestine as â€Å"theirs.† If any enmity exists it is more likely over argument s as to the location of the Temple Mount as Jewish sacred land, and the over the years it also became important to the Moslem religion. It seems then that the real enmity has more to do with religious claims than toward a certain group. Even Rubin (1987) suggests that the new anti-Semitism may be, in reality, anti-Zionism, a quite different matter. As the King points out, the Jews thrived in Spain under the Moors (Abdullah, 1947), until, that was, Christians eventually drove them out or killed them during the Christian sponsored Inquisition. The King points out correctly that it was European Christians, not Arabs who persecuted the Jews, a persecution that culminated in the Holocaust. The King makes an

Hormone Replacement Therapy and Breast Cancer Essay

Hormone Replacement Therapy and Breast Cancer - Essay Example the help of two cohort studies, two case control studies, one cross sectional study, and one clinically randomized study.Before that, we should at least know the different modes of hormone replacement therapy. Unopposed estrogen replacement therapy (ERT) was the treatment in 1960s and 1970s (Kennedy, D.L. et al, 1985). Now, the favored prescribing practice is combination HRT (CHRT), that is, adding a progesterone to the entire monthly cycle either as continuous combined replacement therapy (CCRT) or a part of the cycle as sequential estrogen plus progestin therapy (SEPRT) (Ross K. R. et al, 2000). The studies designed by Gapstur, Morrow, and Sellers and Feigelson, Jonas, Teras, Thun, and Calle, are two prospective cohort studies that have been analyzed by the present investigator. These studies attempted to refute the association of HRT and breast cancer, and failure to refute this concept strengthened confidence in it. In both these studies, they identified the participants who do not yet have disease but were on HRT. These groups in both these studies were observed over time to determine the frequency of new incidence of disease in these populations. These studies had been designed in such a way that these would provide the best results as opposed to the case control studies. The case control studies on the other hand use patients who already have disease or suspected to have breast cancer, and these studies that have been analyzed here look back to study the difference from those who have proven absence of the disease. The case control studies that have been used are those designed by Evis Sala, Ruth Warren, Jenny McCann, Stephen Duffy,... Evis Sala, Ruth Warren, Jenny McCann, Stephen Duffy, Robert Luben, and Nicholas Day, High-Risk Mammographic Parenchymal Patterns, Hormone Replacement Therapy And Other Risk Factors: A Case-Control Study, Int. J. Epidemiol., Aug 2000; 29: 629 - 636. Lorne J. Hofseth, Ahmed M. Raafat, Janet R. Osuch, Dorothy R. Pathak, Carol A. Slomski, and Sandra Z. Haslam, Hormone Replacement Therapy with Estrogen or Estrogen plus Medroxyprogesterone Acetate Is Associated with Increased Epithelial Proliferation in the Normal Postmenopausal Breast, J. Clin. Endocrinol. Metab., Dec 1999; 84: 4559 - 4565.

Food security Essay Example for Free

Food security Essay All efforts to bridge the gap between government estimates and the Sonia Gandhi-led National Advisory Council over the Food Security Act are coming up against a central concern posed by the Congress chief: How can the selection criteria ensure the poor and deserving dont get left out? NAC members who interact with the government point out that Sonia repeatedly underlines her personal experience over the years during visits to deprived areas where she has found that the poor are simply not counted in any state survey and are denied any benefits. The Congress chiefs poser that the inability of the poor, particularly tribals and dalits, to access below poverty line cards needed to tap official welfare schemes will defeat the very objective of a law providing 35 kg food grain a month to the widest set of recipients is proving tough to answer. Here, even automatic inclusion parameters may not mean the severely disadvantaged groups will be assured a minimum level of food security, said sources familiar with the Congress supremos thinking. Sonia is keen the proposed law be effective in addressing needs of those who live on the brink and need state support and her conviction that exclusion criteria are applied in a bureaucratic manner and end up leaving the needy out in the cold tilts the scale towards universal eligibility which the government continues to baulk at. Several permutations have been considered including limiting universal public distribution system to districts with chronic poverty or looking for the right urban-rural ratios. But while some campaigners argue that governments fears of having to maintain large stocks are misplaced as universal PDS will be accessed only by those who need it, the government is not quite convinced. The government feels that legal provisions stating population percentages to be catered for will mean it has to provide for adequate food grain for all intended beneficiaries. A law is mandatory and the optimum values have to be factored in. The tussle over selection of beneficiaries has seen populist politics pushing for dilution of criteria like pucca houses or income levels. But the Congress presidents core concern that expanding the net still does not necessarily mean that obvious beneficiaries are being catered for being tossed up and down the table in both formal and informal consultations. Food security act pledge in Prezs address A national food security act to guarantee 25 kg of rice or wheat a month to BPL families, consolidation of rural employment and Bharat Nirman, a focus on terrorism and Indias neighbourhood, initiatives for urban employment and a promise to battle recessionary trends are likely to be part of Presidents address to Parliament. The first meeting of the Union Cabinet after the conclusion of government-formation, scheduled for Saturday morning, may consider President Pratibha Patils speech to the joint sitting of both Houses of Parliament. The speech, to be delivered on June 4, has been extensively worked on by Prime Minister Manmohan Singh. The Presidents address is expected to highlight areas outlined by the PM like infrastructure and security. High on the governments agenda are plans for a National Counter Terrorism Centre, modernisation of police forces through training and technology and diversified recruitment. It will also speak of pushing programmes like highways that have languished. Some legislations like the Unorganised workers social security bill and Right to Education Bill, National Rehabilitation and Resettlement Bill, expansion of the Rashtriya Swathya Bima Yojana and the National Child Labour Project, integrated development of minority concentration districts and approval of a National Tribal Policy are initiatives the government would like to speeden up. With economy and job losses very much a concern, the address will look to stress development of social and physical infrastructure along with specific plans like an urban employment safety net. The government will work on a comprehensive overhaul of public healthcare, restructuring Sarva Shiksha Abhiyan (SSA), strengthening implementation of 11th and 12th plan power projects and attention on employment-generating small sector enterprises. The government is planning major efforts to decrease infant and mother mortality rates, bring about accountability in Primary Health Centres, initiate a household survey of the National Rural Healthcare Mission, besides approving rigorous oversight in ensuring dispensation of medicines before expiry dates. In the education sector, the main focus is likely to be on quality education by restructuring SSA, seen as a success story, and on guaranteeing education for all. The government is expected to  restructure SSA into a Mission for Quality Elementary Education to deal effectively with teacher absenteeism and drop out rates. The government has set up a target of adding 78,577 Mw of power generation capacity in the current 11th five year plan which has been raised to 1 lakh MW during the 12th five year plan. A major thrust on the micro small and medium enterprises (MSME) sector hit badly by the global economic slowdown to protect workers and artisans can be expected. Government may insist on use of handlooms and handicrafts in decor for government offices as well as for venues for the forthcoming At the start of UPAs first term in office, the Presidents address had reflected the commitments made in the common minimum programme and this time around, Congresss manifesto is expected to be foundation of the speech. A nation-wide skill development programme and scholarship schemes for needy students and those from the minority communities are on the governments check list. The electoral success in attracting minority votes could see the President refer to Congresss poll promise of taking its minority reservation models in states like Andhra Pradesh, to the national level. The government feels that it has been the recipient of a rural feel-good with the agrarian economy benefitting from higher MPS, NREGA and the loan waiver. With an eye to consolidating its image as pro-farmer, the government is expected to work towards providing interest relief to all farmers who repay bank loans on schedule. The loan waiver has reached 3.68 crore families. In the power sector, operationalisation of the National Electricity Fund, infrastructure implementation in the north-east, faster implementation of flagship programmes and monitoring through third parties and capacity building are on the table. Sanghatana says Food Security Act will ruin farmers The Shetkari Sanghatana has come out strongly against the proposed Food Security Act of the UPA government terming it as anti-farmer and a measure that would fuel inflation, derail countrys economy and produce an army of lazy people who get food almost for free without need to work. The proposed law is aimed at only garnering votes in 2014 elections by the ruling parties at the Centre. Providing subsidized food to 67% of countrys population or 81 crore people would cost the country Rs1,25,000 crore. It would have far-reaching implications on productivity and economy of the country and destroy dignity of labour, said Ram Neole, spokesman of the Sanghatana. Providing cheap foodgrains to the disabled, needy people can be seen as a noble gesture of a caring government in a welfare state. But the Food Security ordinance brought in a haste without waiting for a parliamentary clearance to cover an overwhelming majority of population is a cheap political gimmick, said Neole. His Shetkari Sanghatana led by Sharad Joshi favoured free market economy with farmers getting adequate rates for their produce. The Food Act would mean that farmers producing paddy, wheat and coarse grains like jowar would never get the right price as the government that controls pricing and procurement would never allow a hike so as to contain the cost of the scheme, explained Neole. Under the new law those demanding the foodgrains would be given rice for Rs3, wheat for Rs2 and jowar for Rs1 a kg. Of course, when faced with huge budgetary deficit that is bound to happen, the government would increase taxes on traders and salaried classes and businessmen and professionals burdening them further, Neole apprehended. All this will lead to loss of income for farmers, more taxes and non-availability of labour force for productive work at farms and factories, he feared. Contradicting this viewpoint, Vidarbha Jan Andolan Samiti president Kishore Tiwari has jumped in support of the law. In a statement here, he said: Only those ignorant of hunger and deprivation that kills lakhs of people in villages every year would oppose the law. Such political parties and people would be taught a lesson in 2014 elections for opposing a pro-poor policy, said Tiwari. The poor have a right to food and the proposed law is the first step to acknowledge it, he added. Food subsidy bill may touch Rs 75K cr on back of Food Security Act The proposed Food Security Act may not put additional burden on the government in the current fiscal year as the government can find the resources to fund the plan from the spending outlined for 2011-12, finance ministry officials said. However, the food subsidy bill could soar to as much as Rs 75,000 crore from the estimated Rs 60,572.98 crore for the 2011-12 fiscal year. Finance ministry officials said the government will provide the money for funding this exercise. The ministry has already asked various departments to  tighten their belts and not to undertake any new spending commitments as it sticks to its plan of meeting the fiscal deficit target of 4.6% of gross domestic product. The government is keen to stick to its deficit target as it has embarked on a drive to mend public finances. Earlier, the government had said it was ready to provide for any additional fuel subsidy as result of the spike in global crude oil prices and is confident of finding the resources from within the budget for the 2011-12 financial year. The government has an ambitious share sale programme in state run companies and plans to raise Rs 40,000 crore. Despite volatile stock market and global economic conditions, finance ministry officials are confident of achieving the target. It is also banking on other non-tax revenues to help it keep within it spending limits despite pressure points on the subsidy front. Sources said the ministry of food and consumer affairs was staring at a requirement of over 70 million tonnes of foodgrain to support the food security act. Given the trends in procurement and the need to maintain buffer stocks, it could pose a problem for the government and force it to import from the international market. Any plans to impose large quantities of grains could push up prices in the global market and widen the governments subsidy burden. Some analysts say the food subsidy could touch Rs 1 lakh crore in two years. It remains to be seen how the government balances the demand for the food security act against the backdrop of a tight fiscal situation. Analysts say importing costly food to run the Food Security Act could blow a hole in public finances and reverse the trend in fiscal consolidation. Congress hopes to get food bill passed Conscious that the window to secure passage of the food security bill is narrowing as the scheduled end of the monsoon session of parliament nears, the Congress on Sunday expressed the hope that the landmark measure will get approved during the coming week. We hope the food bill will be passed in parliament on Monday or Tuesday, Congress spokesperson PC Chacko told IANS. The ongoing monsoon session of parliament is scheduled to end on August 30. Though the lower house functioned on Saturday, in lieu of a holiday last week, the food bill was not listed as opposition parties wanted it to be  debated on Monday. The food bill will be taken up on Monday, Parliamentary Affairs Minister Kamal Nath had told reporters on Friday. If it gets passed in the lower house on Monday, the bill can be taken up in the Rajya Sabha on Tuesday. Politics scuttled Congress managers plans to get it passed for the entire week Aug 19-24 as the opposition did not let the house run over the issues of missing coal-block allocation files, statehood for Telangana and high prices of food items. The managers hope that Prime Minister Manmohan Singhs statement in the Rajya Sabha on Monday would end the controversy over missing coal-block files. The speakers suspension on Friday of 12 anti-Telangana members, who had been disrupting the lower house, has sought to address the issue of endorsement for a new state. The Lok Sabha functioned Saturday for the first time since the session began Aug 5 and passed three bills Governors (Emoluments, Allowances and Privileges) Amendment Bill, 2012, The Constitution (Scheduled Castes) Order (Amendment) Bill, 2012 and Constitution (Scheduled Tribes) Order (Second Amendment) Bill, 2012.