Cask of Amontillado Essay

â€Å"The thousand injuries of Fortunato I had borne as best I could; but when he ventured upon, I vowed revenge. † Montresor has felt that he has been insulted by Fortunato and he seeks revenge upon him. Since Montresor is seeking revenge Fortunato has to watch out, but that may be hard because throughout the story Fortunato is gullible, full of pride, and is an alcoholic. Fortunato is gullible when he doesn’t think anything of going down to the vaults with Montresor. â€Å"Come, let us go. † Fortunato tells him lets go and goes down into the vaults. He is not thinking very smart because he is drunk, and so he doesn’t think anything of it. Let us go, nevertheless. The cold is merely nothing. Amontillado! You have been imposed upon. And as for Luchesi, he cannot distinguish Sherry from Amontillado. † He doesn’t care that he is sick he says lets go. He doesn’t want Montresor to think that Luchesi is better than him in any way. Overall, Fortunato is too gullible because he is insisting to go down. He is too full pride and he thinks he is better than everyone else. â€Å"Luchesi cannot tell Amontillado from Sherry. † He is saying that Luchesi can’t tell the two wines apart and that he is better than him. Fortunate is saying that he would rather go then for Montresor to call Luchesi. â€Å"He is an ignoramus,† says Fortunato. He doesn’t want to hear Montresor talk about Luchesi because he finds it insulting. He feels that he is better than that and Luchesi is nothing to him. Finally, Fortunato is too full of pride because whenever Luchesi is brought up he interrupts and starts talking about himself. â€Å"I drink,† Fortunato says â€Å"to the buried that repose around us. † Fortunato is an alcoholic because throughout this whole story he is a drunken mess. He keeps drinking and stumbles around. Montresor tells him â€Å"Drink,† handing him a bottle. So Montresor is encouraging him getting drunk. Fortunato doesn’t think anything of it and he keeps drinking. As Montresor is encouraging Fortunato to drink it’s because he is trying to get him drunk so that he can kill him. In conclusion, Fortunato is a gullible, full of pride, drunken mess throughout this story. In the end Fortunato gets walled up in a glitch within the vaults by Montresor. If Fortunato wasn’t such a drunk he would have lived. Finally, Fortuanto should have thought better on his decisions.

Managerial Accounting In Business Essay

Managerial Accounting is known as the tongue of business. Formalization of data and numbers in such a manner so as to help to arrive at decision making and financial planning is the main object of accounting process. While book keeping is mainly concerned with organizing and keeping records, i.e. books of accounts but managerial accounting are employed to examine the data of information for taking major business decisions. Managerial reports are prepared from Managerial accounting statements. Managerial accounting assists managers to plan and manage an organization’s operations. Budgets are prepared to convey management’s goals in financial terms by measuring, identifying, analyzing, accumulating, communicating and interpreting accounting and financial information. Over a period, performance reports are prepared to evaluate the actual results with that of budgeted one. With the help of cost accountants, the management keeps watch of how much it costs a company to manufacture a product or to provide the service. (Horngreen, Stratton & Sundem, p.5) Managerial accounting does not require complying with rules and procedures of the GAPP. An organisation can develop its own internal accounting system that will suit most to the needs of the company. Managerial report is a devise for using a financial metric (dollars) as a normalizing mechanism for taking decision about different choices and alternatives. For instance, a managerial report helps you to come to a conclusion whether it is better to add 1000 customer account advocates in a call centre in UK, against staffing a user experience and technical writing department in California and investing in billions in intuitive products, Managerial reporting helps to take decisions and to do right thing. The practice of financial analysis   germinate from the budgeting and accounting reports of an organisation and thus directs to generation of managerial reports that explain into the firm’s overall strategic decision making process. Hence the quality of the report at all level is more significant. The financial statement should reflect the true fiscal position of the organisation and it should not be an obscure. Financial and managerial reports should disclose a factual picture of the organization’s performance, making it to the outsiders and financial analyst to interpret financial results on their own. MAKING MANAGEMENT DECISIONS THROUGH APPLICATION OF FINANCIAL DECISIONS: In this chapter, let us view how financial analysis and reporting are processed and is being used as efficient financial tools. For all decisions made in an organisation must be based on prudent financial information and careful analysis. Can we open a new branch? How many hours per week can we afford to operate our factory? How productive is our employees? How much money is being lost on workers idle time? How cost effective was the training intercession? Can we prolong our services at current costs?   To answer to all the above questions, a manager needs financial and managerial input mainly accounting data’s. (Wertheim Paul, 1993) A prudent financial analysis may help to diagnose the deficiencies in other management areas like project or program management, human resource management, the availability and use of technology or the organization’s leadership. As a curative measure, a manager may have to review his organization’s management strategies, resources, structures, internal and external information needs and capabilities. This broad view may help to enlighten manager’s perspective on how financial management contributes to one’s organisation. Thus this will induce the manager to suitably design or change the chart of accounts, reports, improve financial reforms and databases and train staff to efficiently employ financial information on continuous basis. 2.1. Deciding on Labour and Staffing patterns: Employee cost will disclose the hours worked, cost of staff time and this will help the manager to analyse the labor, compensation issues and staffing matters. One can evaluate from good financial data to study how overtime pay and leave pay accrual are influencing labor costs or employee cost of the organisation. This financial analysis can reveal which actions are most labour oriented which may guide you to restructure management processes and control the level of effort of employees of an organisation. (Hake, E. R., 2005). 2.2 Fixing fees for services and other fees: Cost to provide a particular service can be derived from financial data’s of an organisation as this will help the management to take critical decisions like estimating prices for any products or services , developing budgets , bidding for new projects or business or planning in reduction of costs. If the cost per service of an organisation is arrived at, then it will be easy to take into other factors such so as to come to a decision how to offset these costs. 2.3 Determing the combination of services: Cost per unit of production, cost per unit sold of different services and their cost effectiveness can be derived from financial data of an organisation and this can be utilized to decide to which services to provide, emphasize, promote or subdize. Further information’s like clientele, catchments’ population, service utilization and service volume are also needed for this purpose. By monitoring the services which are rarely used or often lose money, a manager can conclude how best to apply appropriate changes. 2.4 Estimating future supply costs and inventory: From the financial data of an organisation we can infer the price fluctuations, consumption patterns, the costs of keeping supplies in stock which includes transportation, logistics, personnel and facilities management. A manager can use this information for taking decisions such as which supplier to select, which supplier has to be renegotiated, to purchase inventory on a seasonal basis so as to reap the benefit of price advantage through out the year. A manager has also to decide whether the costs of spoiled and expired stock need to be controlled or contained. 2.5 Analysis of Variance: A variance analysis is an exhaustive assessment of disparity between actual and planned results. The main three part of variance analysis are assessment of the actual cost with that of budgeted cost (expenses), assessment of the intended quantity of an activity or procurement with the actual quantity and valuation of the actual output with the planned output. (Kohl beck, M., 2005). 2.6 Budget: It can be explained as a detailed financial plan revealing expected future income and expenses. As an effective controlling tool, it helps to scrutinize current operating environments of an organisation. Immediate corrective action can be resorted by analyzing  Ã‚  Ã‚  Ã‚   and on reviewing and reacting variances between expected and actual expenses once variance is reported. 2.7 CASH FLOW STATEMENT: It signifies how cash was engendered and how it was used up for the business purpose. It discloses the incoming   and outgoing of cash in an organisation and it reports various types like cash flow from financial activities, cash flow from operating activities and cash flow from investing activities. It is being deployed by financial managers to assess whether there will be sufficient cash on hand to meet expenditure requirements. RISK MANAGEMENT: A prudent manager can manage the risky conditions by constant examining of financial status of his organisation. Certain happenings may bring potential impairment to the organisation. For instance, a sudden increase in repair costs and sharp decline in sales revenue may leave the organisation without enough funds to provide services and fulfill objectives. A manager must review likely risk and to shun or control perilous situations like failure to meet quality, performance, budget objectives. Financial data’s are the immense source in risk management process which will help to quantify the risks by resources type like inventory, employees, cash, facility or receivables. Finance managers normally apply two techniques for handling risk mitigation and contingency planning. Risk alleviation guarantee strategies and procedures to control, prevent, or reduction of impact of the risk event if it transpires. For instance, if there is risk of fall in sales revenues, a mitigation technique would be to add more products or diversification of business so that the decline in sales of a particular product may not be detrimental. Like wise, a contingency plan would be to add up a reserve fund that could be used to supplement the fall in sales revenue due to competitors strategy or depression. (Kristy James E., 1994) PRUDENT MANAGEMENT DECISIONS FROM FINANCIAL DATAS: One of the critical financial management aspects is to build good financial decisions. Since financial management influences all parts of management, it is better to recognize and realize the sound financial management and discover how to use sound financial information. One of the best ways to compare the financial performance is to look into the competitor’s performance. For instance, a hospital may look into the hospital wide financial reporting which helps to understand how they have performed and to analyse the reasons for poor performance if any. Comparing the gross and net margin with the other hospitals will help to fix the loophole. Further comparison of actual with that of budgets will also assist to know whether revenue and expenses are with in the budgeted range and if there is a variance, the reasons for the same. A hospital may keep a strict eye on its margins and various means to measure the level of profitability by having close watch on emergency department visits, inpatients admissions, surgeries, revenues from scan and x-rays and blood testing etc. This information will help a hospital to manage its cost either on monthly or periodical basis. Admission rates, costs and gross revenues may act as best performance indicators. For example, if the number of outpatient department visits at a particular facility is trailing back, then CEO will talk to physician to know the reasons. Thus managerial report helps to take a decision for the discontinuance of a poorly performing product line.[1] CASH FLOW RATIOS CAN BE EMPLOYED TO FIND REASONS FOR BUSINESS FAILURES: Cash flow information can be utilized to find out the success or failure of the business in advance as it has been evident from the previous empirical studies like Gentry, 1984, Bernard and Stober, 1989, Carslaw and Mills ,1991 , BarNiv 1990. Most of these studies have found that the level of cash inflows and outflows from various activities are highly interconnected and a failure of any part of the system to function may jeopardize or cause the entire firm to fail. (Glover, J. C., 2005) The key ratios are [2] Current ratio:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   2 to 1, Quick ratio  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   1 to 1 Liquidity ratio  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   0.40 to 1 Equity / debt ratio  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     1.65 to 1 Return on Equity  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   14% If you apply the above ratio and can find out the 80% of the financial health of any company. For instance, if unusual increase in accounts receivable may lead to conclusion that accounts receivable are being managed very badly and may result in high bad debts. But if you have at closer look, you may find out that the company may have introduced a new product or a new market where such receivables are considered to be rational and the new product may elevate the company to soaring heights later or vice-versa. Financial Ratio’s can foretell warning signs: Companies in distress offer difficult analytical problems for analyst. Financial problems like problem in meeting obligations like equity deficiencies, liquidity problems, funds shortage and debt default. Operation problems may result in prospective revenues may be doubtful, ability to operate in danger, consistent failure in operational success, inefficient management, poor control over business operations. Special indicators like incurring operating losses , initiation of liquidity process , a waning allocation of product market , delaying payments to short term creditors , skipping of dividends , bond default and rating changes , bank account excessively overdrawn , insufficiency of cash flows . (Barker, R., 2004). The major disadvantages of the financial ratios include the timeliness of the financial statements, location within the trade cycle, the lack of consideration of the business sector and the overlook of accounting policies. The financial ratios are the best indicators for further examination and not to be construed as a means themselves. CONCLUSION: Thus, management reports are very key elements of the business world. Most of the companies have some form of each type of accounting knitted into their business operations. By adopting appropriate standards for each, the company will be able to successfully keep track of their financial standing for internal as well as external objectives. Banks and financial institutions which have vested interest in borrowing firms should ascertain that the borrowers have to adopt policies regarding requiring customer to prepare the financial reports as per the guidance of Generally accepted accounting principles ,auditor rotation , necessary information on off balance sheet items . Financial analyst should view corporate financial statements and pay special attention to accountant’s opinion letter, management discussion, and the notes to the statements and analysis on public companies and also consider the implications of management’s decisions relative to accounting policies. A financial analyst should also review the company’s latest form 8-k, which is filed with SEC which records the occurrence of any material events or corporate changes of importance to investors or lenders like any disagreement the firm has had with the auditors, any of late changes in the constituent of audit firm.( Saatci, E,2004) By diligent financial analysis, one can identify the accounting irregularities from the financial and managerial reports of an organisation and thus avoid doing business with the management of questionable integrity. Likewise, benchmarking surveys and best practices reviews are beneficial tools for detection of problems, finding out ways to improve and signaling positive changes. Though benchmarking and best practices are modern tools for business improvement but they will not cure everything that is ailing a company. Benchmarking and best practices initiatives are most triumphant when they are advanced with an open mind and the belief that they symbolize an education process. Cash flow information can be utilized to find out the success or failure of the business in advance as it has been evident from the previous empirical studies like Gentry, 1984, Bernard and Stober, 1989, Carslaw and Mills ,1991 , BarNiv 1990 Operation problems may result in prospective revenues may be doubtful, ability to operate in danger, consistent failure in operational success, inefficient management, poor control over business operations. Special indicators like incurring operating losses , initiation of liquidity process , a waning allocation of product market , delaying payments to short term creditors , skipping of dividends , bond default and rating changes , Bank account excessively overdrawn , insufficiency of cash flows . Thus this study proves that the company’s managerial report and internal report are excellent tools for the measurement of efficacy and financial achievement and also a diagnostic tool to detect the perils in advance to undertake correctional measures. A company may overcome its negative factors by undertaking timely correctional methods through its managerial and financial ratios or else it has to remain as an old dog which never learns new tricks.       BIBILIOGRAPHY:    Horngreen C.T, Straton, W.O & Sundem, G.L, Introduction to Management accounting (12th ed,), Prentice Hall, New Jersey. Montgomery, H., Lipshitz, R., & Brehmer, B. (Eds.). (2005). How Professionals Make Decisions. Mahwah, NJ: Lawrence Erlbaum Associates Cocheo, S. (2005). The Efficiency Ratio: How Good a Tool? ABA Banking Journal, 97(6), 10+.          [1] ‘Are you keeping an eye on your organization’s financial pulse? Healthcare financial Management, Dec 2005. [2] Kristy James E., ‘Conquering financial ratios: the good, the bad and the who cares? –Business Credit, Feb, 1994.

See instructions Term Paper Example | Topics and Well Written Essays - 1000 words

See instructions - Term Paper Example Furthermore, I edited the document two times after each peer review. The first peer reviewer was Robert Luo. He suggested that I should write more clearly about the exact identity of my author and audience, and why HUD intends to offer its TMS to the University of Maryland. He also suggested using a chart to compare HUD’s TMS with other existing systems. Moreover, he provided a good analogy also for the TMS, as he compares it to a central nervous system. He also recommended a white paper format because it can offer more technical and numerical information about the advantages and superiority of the HUD’s TMS compared to other systems. I addressed his issues by changing the format to a white paper one. I also determined a specific audience and clarified why the HUD is reaching out to the University of Maryland in particular. I did not include suggestions about charts and numerical detail because I will be going over the word count and I could not find relevant data at th at time. I will try to include that in future drafts. My second peer reviewer was Kevin Muldoon. He commented on my run-on sentences and unclear choice of words. He also wanted me to elaborate more on the goals of the Office of Sustainability. Furthermore, he recommended deleting the headings and explaining the relevance of and connection among my resources. He added that I should use a bibliography page instead. Moreover, he suggested that I should use a business letter format because it is the best way to get my extended definition paper to the target audience. I addressed these issues by fixing my run-on sentences and simplifying words and sentences to make them clearer. I did not think that I needed to elaborate more on the goals of the Office of Sustainability because I thought it was clear already that they wanted to reduce greenhouse gas emissions and to help resolve transportation costs and traffic issues. I also changed the format to a business

The impact of Storytelling on Leadership Essay Example | Topics and Well Written Essays - 750 words

The impact of Storytelling on Leadership - Essay Example Many people have perfected the art of storytelling and have become more widespread and more powerful than data and figures. In the contemporary society, all human knowledge is based on the stories that people listen to in their daily life. The human brain can be said to consist of the cognitive memory that helps people to understand and remember stories. According to Kouzes and Barry (10), storytelling has various impacts on the leadership of any organization in that stories teach people on different lessons. Stories help people learn on how to tackle the daily challenges that arise on a daily basis. Leaders are forced by circumstances to make critical decisions under instances of extreme emergencies for example the firefighters or critical care nurses who are required to make decisions in the shortest time possible. Under the emergency situations, leaders do not use the universal classic model for decision making but instead they use a non-linear approach that entails the use of intuition, and mental motivation (Fog 49). Kouzes and Barry (19) points out that through storytelling, lessons learnt from highly complex and the most challenging situations are passed down to other people. Stories that are meant to transfer knowledge are supposed to be true and objective since its main objective is to transfer knowledge to the audience and not generating any action. In this context therefore, stories that are meant to teach the audience tend to elaborate on the drawbacks of ignorance and cause the people make right decisions when seeking knowledge. Glassner (9) affirms that stories are usually effective tools that can be used in education since listeners can easily become engaged and therefore be able to remember. The audience become engaged and therefore is able to create new perspectives thus inviting new perspectives thus inviting new perspectives that can help individuals to transform their lives.

Research paper Example | Topics and Well Written Essays - 1250 words - 5

Research Paper Example The reason behind this great success is the diversified and extensive platform social media provide to their users. Success does not only refer to good sales or handsome income, but another important factors that incur little or no expense over marketing or other legal formalities. It needs to be noted here that social media are not just limited to social networking sites but are very extensive involving the use of various modern techniques. The most popular and the most intriguing social media forum is Facebook which is a marketing platform and start up point of various small scale businesses. Thus in a nutshell, social media have added greatly to the progress and propagation of small scale businesses. Firstly, social media help a small scale businessman to develop a complete marketing strategy. This is one of the most important steps to propagate the business. The convenient platform of social media provided allows individuals to develop a healthy and cheap marketing strategy. This helps businessmen to outline their ideal customer or, basically, their target market and audience. It determines how and what makes them distinct from others in the same field offering the same services, as well as why one should choose them. This gives the customer a story to relate or a glimpse of the services and facilities that await them. Thus, "Social Media for Marketing is perhaps one of the areas of business where social media may prove to be very useful. It can help your reach more markets, and serve as a guide so that you can target your marketing strategies accordingly." (Juon, Dunrie and Buerkle, 56) Secondly, social media aid in developing public relations, as they are quite important to develop a small scale business and make it prosper. Building up on public relations and customer support by using social media is very common these days. This does not only involves queries, orders or details etc. but also helps individuals to evaluate the response and popularity of th e object. The conversations or blogging done on these platforms allow people to understand the product better; if there are any critiques or negative feedback, that can also restrict the customer from doing business. These trends have also evolved the concept of customer services in recent times. Hence, if a social media is used to make good public relations with healthy sales and positive feedback, then that can propagate the business more. "A strong public relations foundation, using feedback from publics, and enhancing the sense of community can make a good digital media plan a great one." (Stoldt, Dittmore and Branvold, 88) It has been observed that through social media, one can engage the customers. "Such a raft of activity surrounding social media it is no wonder that business is beginning to recognize the need to engage social media and overcome any associated fears in adopting this technology to communicate with potential clients." (Davies, 175) Through various promotional s trategies that are being used these days like competitions and sharing of the page etc. has caused great success to businesses. Today, page owners or, in other words, entrepreneurs offer certain incentives which encourage users or customers to promote the business. These incentives might

Fairness in Taxation theory Essay Example | Topics and Well Written Essays - 1250 words

Fairness in Taxation theory - Essay Example In 1949, the income tax rate was 50 Percent. Ideally, there was not fairness because every person paid tax on equal tax rates irrespective of how much a person earned. However, when Income and Corporation Act 1970 was enacted in 1970, it improved distribution of tax burden among different income groups. Tax rates were divided into lower rate, basic rate, higher rate, and addition rates depending on the levels of income earned by individuals. On the other hand, corporate tax rates were categorized into small profit rates, small profit upper limit rate, marginal relief limits and the main rate. Categorisation of tax rates for individuals and corporation brought some fairness in the tax system. Brederode (2009) define fairness to paying tax according to ones ability. It should also be based on the benefits (public goods/services) a person or corporation receives from the government. Fairness in taxation means that all people are treated equally without discrimination. Furthermore, Adam Smith defined fair taxation as a progressive tax system. Progressive tax system imposes greater tax burden to the rich as compared to the less rich. Therefore, a person or entity pays tax according to the amount earned and public goods consumed. If a person or entity earns more income or uses more of a public good, tax burden imposed on them also increases. However, fairness varies over time and is highly subjective. According to Adam Smith, statistics indicated that affluent (rich) people often benefit more with economic expansion. Therefore, because benefits accrue more to the richer when there is economic development and expansion; it becomes natural that they pay more tax to support a government that delivers the public goods and services to them. In addition, a large corporation uses more of public good than a small corporation uses and should be taxed more. Furthermore, concerning income tax on individuals, non-domiciled citizens are required to pay taxes on income earned in f oreign country to pay for the benefits he or she received when growing or residing in the original home country. The importance of fairness in taxation Fairness in tax administration is critical. This is because fairness plays a critical role in influencing tax payers behaviours and attitudes. First, fairness in taxation is an indication of distributive justice. When taxpayers feel that the tax burden has been distributed fairly, they are likely to voluntarily contribute their taxes. Therefore, tax enforcement agencies will not increase their surveillance or increase their sanctions to make taxpayers comply. Consequently, will people behave fairly if the tax system treats them fairly and the cost of surveillance or sanctions will be reduced significantly. Secondly, it reduces uncertainties. Taxpayers normally feel anxious about taxes that they pay. However, if they perceive that taxation burden has been applied fairly, their anxiety or uncertainties reduce significantly and are able to concentrate on productive activities. Thirdly, fairness legitimises the tax system. Unfair taxation system may result in psychological reactance in taxpayers and may lead to opposite and retaliatory actions or behaviours. This is because people will perceive unfair tax system as illegitimate and are more likely to evade and avoid taxes. This may result to fewer taxes collects and increased administrative costs. b) Fairness in the 2010/2011 UK’

Brighton Nightlife Research Paper Example | Topics and Well Written Essays - 500 words

Brighton Nightlife - Research Paper Example Various entertainment spots compete for the large population of revelers. To satisfy this population, various entertainment spots have a variety of brands that keep making them outstanding to their competitors. In addition, the location of the clubs influences the accessibility and the population of revelers who visit the clubs (Winston, 2014). Tru Brighton uses the free cocktail strategy in attracting clients. Tru Brighton is known for entertaining its guests with the famous free cock tail offers on Friday evenings for those revelers who come before midnight. The club also has adequate accommodation for its revelers. In addition, Brighton has ample space that can host up to 1200 guests in the main room alone with other rooms remaining and several balconies. The average cost of drinks at the club is at  £1.00. Tru Brighton is also renowned for its renting of private booths and suites for those who wish to have private and quality time together. The club reaches out to its clients through the social media platform such as Facebook and Twitter as one of its promotional strategies. Brighton is also strategically located next to the Brighton fishing museum that is a major tourist attraction site (Winston, 2014). The honey club reaches its target market by hosting various night themed nights all through the week. The university of Sussex students are known to specifically take up the Thursday evening events. Drinks at the club have an average cost of at  £1.00-1.5 all night. The honey club also has entry fees which keep changing based on the days of the week. The entry from Saturday nights before 11 pm is about at  £8 after which it increases to up to  £12. On the week nights the cost are at  £1-  £3.The clubs offers the perfect scenery with its terraces facing the Brighton beach. Many events are held at this venue due to the kind of scenery it gives of the brig ton beach. The club

Market entry strategy of retailer in China - The case of Walmart Dissertation

Market entry strategy of retailer in China - The case of Walmart - Dissertation Example This area of research was of immense interest because global chain had achieved success and failures in different markets. To evaluate the entry mode choice Wal-Mart was selected for this study, being the largest global retailer. China was selected as the location because of the phenomenal economic growth in recent decades and the high consumer base, both of which have been attracting foreign retailers. Thus, three objectives were set at the beginning of the study. All the three objectives have been achieved based on a study with qualitative data and qualitative analysis. The study finds that both push and pull factors motivated Wal-Mart to entre China. Its home market was saturated and Wal-Mart was driven by the sheer size of China’s consumer base. Since the outcome of any foreign venture depends upon the initial entry mode, Wal-Mart’s entry mode has been evaluated. The study finds that during the time that Wal-Mart entered China it had no alternative but to enter into joint venture but it appears that Wal-Mart did not assess several factors before entering the market. For instance, it did not conduct a proper research on the partner characteristics and the expected synergies; it did not take into account the local business environment, the consumer characteristics and the government regulations. ... While the timing of the entry was perfect (weak retail sector and high potential in China), Wal-Mart tried to impose its home market strategies which did not work in the Chinese business environment. Wal-Mart attempted standardizing operations across countries but this is not feasible in a retail environment. The entry choice of Wal-Mart into China does not conform to the theories governing entry mode choice. This suggests that no single entry mode can be generalized to be the right entry mode. Literature on the subject amply suggests that different factors influence the entry mode choice. This study confirms that different factors have to be taken into account when evaluating the entry mode, without which the expected synergies may not be achieved. The outcome of this study is expected to benefit the retailers that plan expansion into emerging economies. Based on the limitations, the study recommends other areas of research on the subject. Contents Chapter I Introduction 1 1.1 Backg round – Globalization and Retail Sector 1 1.2 China’s Retail Sector 2 1.3 International Retailers’ Presence in China 3 1.4 Wal-Mart in China 4 1.5 International Market Entry Strategy 5 1.6 Rationale for Research 5 1.7 Research Aims and Objectives 7 1.8 Structure of the Study 8 Chapter II Literature Review 10 2.1 Chapter Overview 10 2.2 Motives for Internationalization 10 2.3 Policy Framework in China 12 2.4 Internationalization Theories 13 2.4.1 International Market Selection 13 2.4.2 Market Challenges faced by International Retailers 14 2.4.3 Foreign Market Entry Modes 16 2.4.4 Theories Governing Market Entry Mode Decision 19 2.4.5 The Uppsala Stage Theory of Internationalization 21

Importance of deadlines Essay Example for Free

Importance of deadlines Essay I have never worked in any job were it is acceptable to miss deadlines. Deadlines should never be disregarded as they are. I can offer no explanation as to why people routinely complain about instructors who do not return graded tests and papers when promised; faculty routinely complain about colleagues who neglect to complete their work on time; and I have seen administrators that simply plead with faculty, time and again, to complete long-overdue assessments or other important work. I’ll grant that in the current economic circumstances, with many academic units at many colleges, universities and branches underfunded and understaffed, faculty and staff alike are being asked to do more and more work with fewer people, fewer resources, and less time. But if we’re being honest we have to admit that the problem of faculty who are unaccountable to deadlines is an older problem than the current economic crisis; within academe the problem is endemic, systemic, epidemic. Regardless of the cause, when the routine, sometimes mundane business of the university is neglected or even just delayed, complications and stress cascade through the ranks, amplifying the problems that fellow faculty, staff, and even students must then deal with and solve. Even worse, sometimes the most egregious offenders when it comes to blowing off deadlines are senior faculty, who should, frankly, know and behave better. One step toward reducing the stress and work we create for others, and ourselves, might be to take more seriously the deadlines that often accompany our work, but that are sometimes neglected when faculty perceive, often quite wrongly, that there are no negative consequences for missing a deadline. Some deadlines are absolutely rigid, such as the filing dates for theses and dissertations, the sorts of deadlines that must be met if one hopes to graduate on time. These rigid deadlines are the types of bureaucratic  deadlines that we have to navigate routinely in order to complete graduate degrees, apply for grants, or otherwise navigate the complex institutions of the modern academy. Other deadlines are effectively rigid. When your department chair or a fellow faculty member assigns you a task with a due date, it behooves all faculty members to regard those sorts of deadlines as rigid, especially if you don’t have tenure. Such deadlines might be negotiable in some circumstances, but they aren’t to be disregarded altogether. Blowing off your campus bookstore’s deadline for textbook orders, for example, may seem like a trivial lapse. But potentially, missing even such a seemingly small deadline creates additional work for the already-swamped employees placing the orders, and it can result in higher costs for students if books have to be rush-shipped or if the window to order used texts is missed. Even though you are unlikely to suffer personally for missing the deadline, others may suffer. A whole other set of the deadlines that we face in academe are self-imposed, milestones that we set for ourselves in order to complete the nebulous, long-running projects that often comprise research and scholarship. Even though such self-imposed deadlines are soft, in that there is no enforcer that will come forward and punish, chastise, or cajole us if we miss them, I think that it’s generally a bad idea to miss even the deadlines that we set for ourselves. Assuming, and this is a big assumption, that the deadlines we set for ourselves are realistic. These soft deadlines can’t be taken too lightly — the ability, or inability, to set and meet goals without external guidance or enforcement will determine whether or not a tenure-track faculty member is able to meet expectations for scholarly productivity and ultimately win tenure. One of the tricks to managing these soft deadlines is learning to set goals that are both meaningful and realistic. It is much easier said than done, and hopefully an advanced graduate student receives extensive mentorship on how to manage the research workload. Cooperative, self-policing structures like writing groups are one way to formalize soft deadlines and hold ourselves  accountable to ourselves and to others to complete, or at least make progress on, our long-term projects. An important part of managing our work is knowing how to differentiate between soft and rigid deadlines, and how to prioritize deadlines across all of the varieties of work required of faculty. Deadlines matter in our interactions with students as well. My feeling is that if I am going to hold students strictly accountable to a deadline, then I too need to be accountable in similar ways. When I give my students writing assignments, each assignment is accompanied by a specifically articulated series of deadlines for when drafts and peer reviews are due, a deadline for each stage of the writing process, each of which students are expected to meet. But my assignments also include deadlines for myself, essentially promises of when I will return things like graded papers. Holding students strictly to deadlines, but then failing to return work in a timely manner, sends a message of hypocrisy to students that they immediately detect and disdain. I hold myself as accountable to self-imposed deadlines, just as I hold my students accountable. By advertising my own deadlines for tasks like grading, in this case on the writing assignment itself, I create a mechanism that forces me to be accountable. When it comes to interacting with colleagues, I also work hard to meet deadlines. As a junior faculty member, I never want to be the squeaky wheel, never want to be the committee member who fails to turn in work on time and holds up other people and an entire process. My unwillingness to be branded as a shirker is in addition, of course, to the glaringly obvious point that it is simply a common courtesy to meet administrative deadlines. Everyone in the university has work to do, much of it important work, and failing to do our own work in a timely, professional manner unnecessarily delays the work of others. There are certainly times when we realize that we will be unable to meet a deadline. If you foresee missing an externally imposed deadline, it’s both courteous and good policy to let interested parties know, sooner rather than  later, that you may be delayed in delivering your work. Such a warning at least allows others involved in the work to improvise an accommodation. Simply allowing a deadline to pass without a word of warning is discourteous and doesn’t allow others to help ameliorate the effects of your own delays. And missed deadlines are almost always noticed, even when the matter at hand may seem trivial. As you progress in your career, you may be asked to peer-review manuscripts that have been submitted to journals in your subdiscipline. It is especially important to meet an editor’s deadlines when conducting reviews of manuscripts. Some disciplines have a culture of turning reviews around quickly, while other disciplines (particularly in the humanities) are notorious for a tradition of taking months, sometimes even over a year, simply to review manuscripts. As a result of slow turnarounds and senior scholars who can sometimes be cavalierly unconcerned about conducting reviews in a timely manner, junior scholars often suffer. I once had a journal hold onto an article of mine for four months, during which time a staffer sent me a cryptic message implying that the article was undergoing review. After four months had passed, I was notified that the editor had decided not to send out the article for review, and to reject it outright. The editor was well within his rights to reject the article, but to take four months to do so was lazy and unprofessional in the extreme, and borderline unethical. Secondarily, because the article had not been sent out to reviewers, but simply sat on the editor’s desk, I did not even have the benefit of the feedback of reviews. Those four months were time that I could have spent revising the article, or submitting it at a different journal. Unfortunately, such stories are legion, and I have heard much more egregious examples of how editors’ or reviewers’ failures to keep to a reasonable schedule have hurt the publication prospects of junior scholars. Unfortunately, we are often tasked with work that feels trivial or futile. Or meaningful work simply piles up into seemingly unmanageable stacks. Every faculty member I know feels overwhelmed at some point in the semester. Nonetheless, when we neglect to complete work in a timely manner, our  colleagues and students sometimes suffer. Sometimes there isn’t as much accountability in the academy as there should be, which is all the more reason to hold ourselves accountable

The Outsiders - how does the attack on Johnny affect the boys Essay Example for Free

The Outsiders how does the attack on Johnny affect the boys Essay In the book The Outsiders a boy named Johnny is attacked by a rival gang called the Socs. In this essay I am going to explain how the attack on Johnny has affected the whole gang and friends of Johnny both emotionally and physically. We known the attack was dreadful from the reaction from each of the gang members. Also we know the attack was awful because there was blood on Johnnys clothes and there where marks from where he had been punch from rings from one the Socs. His white t-shirt was splattered with blood. Soda pop was the first to reach Johnny after he had been attacked. Sodapop was gentle and calm in making the situation better rather than worse. Its okay Johnnycake there gone now this shows how Sodapop acts as Johnnys fatherly figure as Johnny really doesnt have one at home. Ponyboy arrives second. Sodapop is sick to his stomach and terrified to what the Socs have done I just stood there trembling with sudden cold. This shows how the attack on Johnny was particularly bad and how beat up Johnny was. Steve arrived third and was immediately felt sick. Steve closed his eyes and muffled a groan. This shows that Steve is kind of saying in his mind oh no. Two bit Mathews arrived fourth and was not smile as usually. And for once his comical grin was gone and his dancing eyes were stormy. This is another sign to show that the attack was bad because two bit Matthews is always happy even in a bad situation. Dally arrived fifth and had the worst reaction of all dally was there to and was swearing under his breath and turning away sick expression on his face this shows that is extremely bad because dally had seen people killed on the streets of New York and remained unaffected. This proves how Johnny was affected physically. Darry came fourth darry had seen us from the porch and ran toward us suddenly skidding to a halt. This shows that the attack was so bad that if you saw it you would just stop. I believe all the boys acted emotionally thinking of Johnny only especially sodapop. Johnny was most affected from the act for several reasons. and Johnny who was the most law abiding of us , now carried in his back pocket a six inch switchblade. Johnny who is usually the best acted of the bunch of boys know carries a flip knife around with him everywhere he goes and he never goes alone anywhere. The attack on him has had such an affect because we were used to seeing Johnny banged up before his father clobbered him around a lot but Johnny still remained firm after a beating and never cried. So it meant that the beatings had finally broken him. This proved how Johnny had been affected emotionally. S.E. Hilton uses a lot of descriptive phrase and words to describe how the attack on Johnny was horrible. And this is shown in the book. Allowing the reader to feel and literally see what has happened to Johnny through the reactions and thoughts of the greaser gang.

History For Aircraft Investigation Aviation

History For Aircraft Investigation Aviation Flying is generally a safe and fast method of transportation, but accidents always happen whether through human error, mechanical failure, or criminal activity. Over the last two decades, there have been many fatal aircraft accidents per year worldwide. These, and lesser accidents, have to be investigated scientifically in order to gain important lessons about aircraft performance and safety. The International Civil Aviation Organization (ICAO) requires that a civil aircraft accident be investigated by an independent body belonging to the country where the accident took place. Each country has its own organization taking responsibility for this: in the United States, it is theNational Transportation Safety Board(NTSB); in the United Kingdom, it is the Air Accidents Investigation Branch (AAIB) and in Malaysia it is the Department of Civil Aviation. The purpose of the investigation is to find out why the accident happened and how similar events might be avoided in the future, rather than to apportion blame. The police will be involved in the investigation if sabotage or some other form of criminal activity is suspected, and the military generally looks into accidents involving service aircraft. My research is about the air disaster investigation procedure for Malaysia on the matter of the procedure step, incident statistic, comparison between the Malaysian investigation procedures with other region. History for aircraft investigation The procedures for air accident investigations were first laid down in 1928 by the US National Advisory Committee for Aeronautics. They required air accident investigators to consider the immediate and underlying factors of an accident in order to establish and apportion blame for its occurrence. A credit system was put in place that weighted causal factors according to their overall culpability for example, an accident could be regarded 70% the result of pilot error and 30% the result of environmental factors.( New Zealand Air Line Pilots Association, 2009) In 1944 the Chicago Convention drafted a set of procedures and processes to govern the burgeoning international civil aviation industry. Included in these procedures were rules concerning the responsibilities of contracting states in the event of an aviation accident on their soil. These standards and recommended practices were developed by the Accident Investigation Division between February 1946 and February 1947, and were later designated as Annex 13 of the convention. The convention allowed states to generate their own rules for accident investigation, so as long as the core practices of Annex 13 were incorporated and investigative practices aligned with ICAO Doc 9620, the Manual of Aircraft Accident Investigation.( New Zealand Air Line Pilots Association, 2009) The primary focus of Annex 13 differed from that of the US National Advisory Committee for Aeronautics in 1928: it was no longer to find fault and apportion blame for an aircraft accident, but to provide a mechanism by which participants in the industry pilots, aircraft manufacturers and regulatory agencies could learn from their mistakes.( New Zealand Air Line Pilots Association, 2009) Accident Trend In recent years, progress and development in science and technology have made dramatic contributions to human society. However, these same development have given rise to many new type of dangers, and a massive increase in loses that would have been in conceivable in the past. (Masako Miyagi, 2005) This trend is by no means an indication of carelessness on the part of the individuals involved: rather, it could be considered an indication that the methods used to implement traditional safety measures in the past have reached a limit of effectiveness. This is because the most basic safety measures taken in the past were limited to reprimands and punishments targeting the person responsible for the accidents, and improvements to mechanical aspects stemming from the result of accident investigations. Such accident investigations placed an emphasis on technical analysis of events in accidents that had already occurred, and for this reason there is no question that they contributed to a sharing of important information regarding the mechanical aspects of these accidents, that this information was put to use in making improvements, and that significant results were archived through this process. (Masako Miyagi, 2005) Human beings are able to develop and increase their abilities to some extent through education and training. The fact remain, however, that it is extremely difficult to obtain the information on human aspects of accidents that would be required to implement such training, because the people most directly involved may have been killed in the accident, or may be reluctant to come forward for fear of being held responsible. There are definitive limitations to approach described above even if all the relevant information in obtained; namely that when studied are made into accident prevention measures based on accident investigations, the investigations can only begin after the accident has occurred. Furthermore, the improvement measure based on accident investigations will only be of value in preventing the re-occurrence of accidents that are identical to those on which the measures were originally based. (Masako Miyagi, 2005) Graf below showed that, by years to years, more accident happen because of human carelessness rather than mechanical failure. By times go by the percentage being increasing. Graft 1.1(Masako Miyagi) Boeing`s statistical summary There are several reliable sources of accident data. One of the most easily accessible accident databases is maintained by Boeing, which publishes an annual Statistical Summary of commercial Jet Airplane Accident. Another good sources document is the International Air Transport Association (IATA) Safety Board Record(Jet), also published annually.( Alexander T.Wells and Clarence C.Rodrigues, 2004) Hull losses were also analyzed according to the phase of flight in which they occurred (Graft 1.2). After the combined approach and lading phases, the next greatest numbers hull-loss accident occurred in the combined phases from landing through initial climb. Cruise, which accounts for about__ of flight time in a 1.5 hour flight, occasioned only 6% of hull-loss accidents.( Alexander T.Wells and Clarence C.Rodrigues, 2005) The summary also considered primary cause factor for commercial operations hull-loss accidents for the period 1990-1999(Graft1.3). For accidents with known causes, flight crew were considered the primary cause in most 67% over the 10 years periods.( Alexander T.Wells and Clarence C.Rodrigues, 2005) Graft 1.2 Phase of flight in hull-loss accident, all aircraft, worldwide commercial jet fleet (1990-1999) (Boieng commercial airplanes Group) Graft 1.3 Primary causes factors (as determined by the investigating authority) in hull-loss accidents, all aircraft, worldwide commercial Jet fleet(1990-1999)(Boeing Commercial Airplanes Group) Chart below showed about accident categorizes by airplane generation for the period 1990-1999 (Table 1.1). Most accidents occurred on landing, with 157 out of 385 for the 10-years period. Interestingly, most landing accident involved current generation aircraft. (Alexander T.Wells and Clarence C.Rodrigues, 2005) Type of incidentGeneration First Second Early Widebody Current total Controlled flight into terrain 5 17 3 11 36 Loss of control 8 7 2 12 30 Midair Collision 1 1 2 In-Flight fire 1 2 1 1 5 Fuel tank explosion 1 1 2 off end on landing 7 17 3 22 49 Off side on Landing 3 20 3 11 37 hard landing 3 15 5 32 55 Landed short 4 9 1 2 16 Gear collapse/fail/up 8 8 2 13 31 Ice/snow 3 3 6 Fuel management/exhaustion 2 4 1 7 Windshear 1 1 1 3 Takeoff configuration 1 1 1 3 Off side on takeoff 1 1 3 3 8 Runway Incursion vehicle/people 5 1 10 16 Wing strike 2 2 Engine Failure/Separation 3 2 4 1 10 Ground collision 2 2 6 10 Ground Crew injury 3 2 2 7 Boarding/deboarding 2 2 4 Turbulance fatality 1 1 1 3 Miscellaneous 1 2 2 3 8 Fire on ground 1 2 3 2 8 aircraft structure 2 2 2 6 Unknown 1 3 3 7 Refused take-off end 3 6 3 2 14 Total 54 134 49 148 385 Table 1.1 Accident categorizes by airplane generation for the period 1990-1999 (Alexander T.Wells and Clarence C.Rodrigues,2005) *Miscellaneous Accidents -Coffee Maker Explosion -Fuel spill -Instrument error -Hypoxia -Jet blast -Pilot incapacitated -Taxied across ditch -Window fail -Tailstrike/RTO -other (Alexander T.Wells and Clarence C.Rodrigues) Graft 1.4 Accident categorizes by airplane generation for the period 1990-1999 (Alexander T.Wells and Clarence C.Rodrigues) Generation Aircraft Type First Comet 4, 707/720,DC-8,CV-880/-990,Caravelle Second 727,trident VC-10,BAC 1-11,DC-9,737-100/200,F-28 Early widebody -100/-200/-300/SP, DC-10,L-1011,A300 Current MD-80,767,757,A310,Bae 146, A300-600, 737-300/-400/-500,F-100,A320/310/321, 747-400,MD-11,A340,MD-90,777,737NG,717 Table 1.2 Aircraft by generation (Alexander T.Wells and Clarence C.Rodrigues) Graft 1.5 Accident Categories by airplane generation, all accidents, worldwide commercial jet operations. (1990-1999).(Boeing Commercial Airplanes Group) 1.2 Problem definition The problem with the current situation is, even thought so many precaution have been make, but air disaster still happen. Is there any way to prevent this disaster to happen? Each country had theirs own investigation team. But after the investigation, still have some aircraft that crash and involve a mass casualty. This research will study about the limitation of the investigation body if there is an air crash or air disasters occur in or outside of the investigation body region. 1.3 Objectives of research The main objectives of this thesis are to make a research upon the investigation procedure and type of accident happen in Malaysia and throughout the world. These are several more objectives of the project: Compare the investigation procedure between America and Malaysia. To understand the concept of how the air disaster investigation procedure. To prove that aircraft investigation can reduce air disaster. Making a survey about the awareness of the investigation procedures. To know the party that involved in board of investigation rules and regulation in Malaysia 1.4 Research scope This thesis will go through the ICAO annex 13, Aircraft Investigation Procedure Manual and MCAR Part 12 to study the exact procedure of the Aircraft Investigation Procedures. Chapter 2: Literature Review 2.1 Introduction The Chicago Convention on International Civil Aviation established the International Civil Aviation Organization (ICAO) as a specialized aviation department within the United Nations. ICAO Annex 13 defines and directs requirements forAircraft Accident and Incident Investigationprocedures. As a result most nations or consortium of nations have some form of air regulating body which subsequently contains an investigation division. Unfortunately not all agencies are created equally and national differences exist which influencefactual results in accident investigation. Six areas have been presented as a hindrance to proper investigative techniques in a paper by Dr. Horacio A. Larrosa of the International Society of Air Safety Investigators (ISASI)Accident and Incident procedures in Argentina MO4131. Expertise and Experience Investigative Budgets Political and Religious Influence and Beliefs Nepotism and Cronyism Dedication and Desire National Pride or Prejudice 2.2 Internationally Respected Players 2.2.1 National Transportation Safety Board (NTSB) The National Transportation Safety Board is an independent federal agency charged with determining the probable cause of transportation accidents and promoting transportation safety, and assisting victims of transportation accidents and their families. The NTSB investigates accidents, conducts safety studies, evaluates the effectiveness of other government agencies programs for preventing transportation accidents, and reviews the appeals of enforcement actions involving aviation and mariner certificates issued by the Federal Aviation Administration (FAA) and the U.S. Coast Guard (USCG), as well as the appeals of civil penalty actions taken by the FAA.(NTSB,2002) To help prevent accidents, the NTSB develops safety recommendations based on our investigations and studies. These are issued to federal, state, and local government agencies and to industry and other organizations in a position to improve transportation safety. Recommendations are the focal point of the NTSBs efforts to improve the safety of the nations transportation system. (NTSB,2002) NTSB Mission: To promote transportation safety by maintaining our congressionally mandated independence and objectivity; conducting objective, precise accident investigations and safety studies; performing fair and objective airman and mariner certification appeals; and advocating and promoting safety recommendation. And to assist victims of transportation accidents and their families. 2.2.2 European Aviation Safety Agency (EASA) European Aviation Safety Agency has been the cornerstone of the European Unions aviation safety programs for years; however, accident investigation has been the jurisdiction of each individual member state. In 2009 the EU outlinedthe requirementsto establish a â€Å"better and more uniform quality of accident investigations across the EU.† It will establish the rules for accident investigation for all states controlled by a central EU body in the near future. (EASA,2011) The EASA has become the competent Community Aviation Authority for the safety of aviation underBasic Regulation 1592/2002; thus, it may be the recipient of safety recommendations related to the areas of its responsibilities. Furthermore, ICAO Annex 13 provides that the State of Design and the State of Manufacture shall each be entitled to appoint an accredited representative because of the function that have been attributed to each of those States with respect to the airworthiness of aircraft under Annex 8. Therefore, as the EASA is now in charge of the airworthiness, is shall be represented in Safety investigation in order to fulfil its obligation.(EASA,2011) Under both, international and community law, all safety recommendations must be taken into full consideration by the entity to which they are addressed. In addition, in the preamble of theBasic Regulation 1592/2002it is stated that the results of the accident investigations should be acted upon by the EASA, as a matter of urgency in particular when, they relate to defective aircraft design or operational matters. ( EASA,2011) To successfully discharge its responsibilities in this area, the EASA has included in its organ gram an Accident Investigation Section. It is responsible for the follow-up of occurrences where the Safety has been endangered. (EASA,2011) Its main devoted tasks are: To follow the progress of aircraft accidents and incidents investigations, To be represented in investigations and collect information related to occurrences, To achieve the processing of Safety Recommendations addressed to the Agency, To provide progress reports and statistics on the Safety Recommendations processing, To maintain a good coordination with European Accident Investigation Bodies, To identify safety deficiencies and disseminate related information. 2.2.3 The European Three (E3) The European Three are combination of the safety bureau in Europe, there are the Air Accidents Investigation Branch ( AAIB) of England, French Air Accident Investigation Bureau ( BEA France) and Aircraft Accident Investigation Bureau (AAIB Switzerland) are recognized as world leaders in several accident investigation areas. Not only do they aid nations of the EU in investigations but also non EU nations that have accidents involving aircraft manufactured in Europe, European registered aircraft, accidents occurring in any nation that was a colony of one of the EU member states and any nations requesting help. 2.2.4 Australian Transport Safety Bureau (ATSB) Australian Transport Safety Bureau has gained a reputation as Oceana and Asias air accident investigating body. They are investigators in most of the small island nations of the South and Central Pacific or whenever requested by other nations. Australias development as a nation through the twentieth century was closely linked to the development of the aviation industry. This industry has helped us overcome vast internal distances and geographical isolation from the rest of the world.(ATSB, 2011) The ATSB is responsible for the independent investigation of accidents and incidents involving civil aircraft in Australia. The ATSBs primary focus for its investigations is fare-paying passenger operations. However, all accidents and incidents related to flight safety in Australia or involving Australian registered aircraft overseas must be reported to the ATSB. While the ATSB does not investigate all of these, it still needs to be notified so that the data can be recorded for possible future safety research and analysis. (ATSB,2011) 2.2.5 Transportation Safety Board of Canada The Canadian Transportation Accident Investigation and Safety Board (TSB) has emerged as the leader in South and Central America. Similar to Australia the small population nation that is home to ICAO, works in close coordination with the larger NTSB in the USA. However, viewed as an alternative to Washington many Latin American nations work directly with Canada out of desire, security or necessity.(TSB, 2010) Summaries Most nations have the required ICAO investigative agencies but the variations between countries are still very strong. The positive factor for international accident investigation is that many investigators within these nations are willing to call upon each other and aid their work. Working together in the vast majority of air accidents, the public has a good chance of obtaining the truth about accidents within their borders. 2.3 Definition: Before going through a little further, these are some definition that being use in the investigation for any accident or incident that happen. All definition are taken from ICAO , 2001, Annex 13, MCAR part 12 and NTSB 2002, Aircraft accident Investigation Manual. 2.3.1 Aircraft Accident An occurrence associated with the operation of an aircraft which takes place between the time any person boards the aircraft with the intention of flight until such time as all such persons have disembarked, in which a person is fatally or seriously injured as a result of being in the aircraft or direct contact with any part of the aircraft, including parts which have become detached from the aircraft, or direct exposure to jet blast. The aircraft sustains damage or structural failure which is adversely affects the structural strength, performance or flight characteristics of the aircraft, or the aircraft is missing or is completely inaccessible. 2.3.2 Aircraft Incident An occurrence, other than an accident, associated with the operation of an aircraft which affects or could affect the safety of operation. Serious incident An incident involving circumstances indicating that an accident nearly occurred. 2.3.3 Investigation A process conducted for the purpose of accident prevention which includes the gathering and analysis of information, the drawing of conclusions, including the determination of causes and, when appropriate, the making of safety recommendations. 2.3.4 Investigator in charge A person charged, on the basis of his or her qualifications, with the responsibility for the organization, conduct and control of an investigation. 2.3.5 Chief Inspector The Chief inspector of Air Accidents and includes any deputy chief inspector; 2.3.6 Inspector Aperson appointed as an Inspector of Air Accidents 2.3.7 Field Investigation An investigation which is not intended to be the subject of a report by an Inspector to the Minister. 2.3.8 Formal Investigation An investigation which is intended tobe the subject of a report by an Inspector to the Minister. 2.3.9 Serious Injury An injury which is sustained by a person in a reportable accident and which: Requires his stay in hospital for more than forty-eight hours commencing within seven days from the date on which the injury is received results in a fracture of any bone except simple fractures of fingers, toes or nose. involves lacerations which cause severe nerve, muscle or tendon damage involves injury to any internal organ; or involves second or third degree burns or any burns affecting more than five per centum of the surface of the body. 2.3.10 Aircraft. Any machine that can derive support in the atmosphere from the reactions of the air other than the reactions of the air against the earths surface. 2.3.11 Causes. Actions, omissions, events, conditions, or a combination thereof, which led to the accident or incident. 2.3.12 Flight recorder. Any type of recorder installed in the aircraft for the purpose of complementing accident/incident investigation. 2.3.13 Maximum mass. Maximum certificated take-off mass. 2.3.14 Operator. A person, organization or enterprise engaged in or offering to engage in an aircraft operation 2.3.15 Preliminary Report. The communication used for the prompt dissemination of data obtained during the early stages of the investigation. 2.3.16 Safety recommendation. A proposal of the accident investigation authority of the State conducting the investigation, based on information derived from the investigation, made with the intention of preventing accidents or incidents. 2.3.17 State of Design. The State having jurisdiction over the organization responsible for the type design 2.3.18 State of Manufacture. The State having jurisdiction over the organization responsible for the final assembly of the aircraft 2.3.19 State of Occurrence. The State in the territory of which an accident or incident occurs. 2.3.20 State of the Operator. The State in which the operators principal place of business is located or, if there is no such place of business, the operators permanent residence. 2.3.21 State of Registry. The State on whose register the aircraft is entered. 2.4 Investigation Responsibility for Instituting and Conducting the investigation.( ICAO , 2001) 2.4.1 Accidents or incidents in the territory of a contracting state. State of Occurrence The State of Occurrence shall institute an investigation into the circumstances of the accident and be responsible for the conduct of the investigation, but it may delegate the whole or any part of the conducting of such investigation to another State by mutual arrangement and

Shakespeares Othello - The Character of Iago :: GCSE English Literature Coursework

The Character of Iago  Ã‚   There is no doubt in  «Ã‚  Othello  Ã‚ » as to the role Shakespeare has given  Iago, he is the villain, masterful at deceit he generates most evil in the play. The clever soldier, his incredible acting allows him to be two or three completely different people. During most of the Act the audience finds itself constantly trying to find a motive for Iago’s actions but finds none that can justify what he is about to do. What does seem to come back again and again is his view on women which he sees as sex rapacious and a danger to his machiavellian plans. Scene 1 offers us a good preview as to what Iago is going to do for the rest of the Act and ultimately the rest of the play. Our first view of Iago is of a hard deceitful man who says  «Ã‚  Sblood  Ã‚ » as opposed to Roderigo’s  «Ã‚  Tush!  Ã‚  Ã‚ », we see already his powers of deception as he explains how he is even worse off than Roderigo, his furious language:  «Ã‚  A fellow almost damned in a fair wife  Ã‚ » manages to convince the intellectual Roderigo who is presented along with Cassio in contrast to Iago. They are polite, educated, fairly wealthy and can not imagine that something as evil and motiveless as Iago exits. Iago has not only lost his promotion but also his hero in Othello. We sense the irony in  «Ã‚  We cannot all be masters, nor all masters can be truly followed  Ã‚ » and see that what Iago says he will do to Othello he is doing Roderigo, he is manipulating him. He gets a bit carried away in his speech about how he hates the Moor to the exte nt that some parts are hard to understand:    «Ã‚  Were I the Moor, I would not be Iago  Ã‚ » which might mean that if he was the Moor he would not like to be followed by Iago (himself) so that we see that although he might be exaggerating to justify taking more of Roderigo’s money he really hates Othello. We see how he enjoys playing the part of the villain and already wonder why Roderigo can’t see that Iago has insufficient motives to do what he wants to do to Othello, we aren’t sure what he plans to do but can tell that it involves extreme sufferance and maybe death. He also acknowledges here that he is not what he seems to be:  «Ã‚  I am not what I am  Ã‚ » which strengthens the impression we have had of him so far.

Language Settings and Social Classes in Blood Brothers :: Blood Brothers Willy Russell Social Class Essays

Mickeys first line in the scene is "mother are you going to open the bleeding door or what" he is only seven and is swearing already which indicates that he could have had a rough upbringing and we already know that the mother is not very well off. The mother replies "Mickey?" questioning who it is Mickey then replies "whats up mam did you think I was the rent man." the mother is obviously avoiding the rent man due to financial struggle. He explains how he has been playing cow boys and Indians which shows he must not have many tows and has learnt to use his imagination. His mother asks where had he been playing "not down the rough end I hope" which shows she doesn't consider herself to be of a lower class. he tells her he was up near the big houses she tells him how she doesn't like him up there but she doesn't give him a reason he questions her and she tells him to shut up which is a lower class word (lower standard English) then they goon to talk about how his mum used to work up there and she cuts the conversation short as if she doesn't want to talk about it. Mickey then goes back out and starts to play again then Mickey breaks in rhyme The poem is indicating that he wants to be just like his brother he looks to him like the farther he never had. The way he says the poem seems like he actually wants to be able to spit in someone's eye form 20 yards he thinks its acceptable and it seems like Sammy has been practicing. Sammy has a den which shows he could be escaping the reality of his life. Sammy draws pornographic pictures of ladies in the swimming pool which shows he is aware of sex and the male and female anatomy. Mickey swears in the poem "bleeding" again is the typical language because of his class and the area he is living in. at the end he shoots an imaginary Sammy which could show signs of jealousy or he could just be shooting Sammy as the unfairness. The fact that in the poem Mickey mentions how Sammy is allowed to play with matches and goes to bed late which shows that there mother doesn't really have control over what her children do. All the things Sammy did seemed acceptable by the young people in the working class area. Act 2 scene 2 Eddie approaches Mickey first in the scene confident and forth coming and says "hellow" the w is elongating the vowel so he is using

Rice dishes Essay

The famed George Bernard Shaw once proclaimed â€Å"There is no love sincerer than the love of food. † I couldn’t agree more. I, myself, am something of a food enthusiast. And my favorite food is biryani. You just cannot go wrong with it. You just cannot. Even the most critical and picky individuals cannot resist indulging themselves when it takes â€Å"center stage† on the dinner table. Biryani is the name and stuffing one’s face is the game. Biryani is, by far, my most favorite dish. I can’t emphasize that enough. And those who aren’t exactly on the same page as me or aren’t even familiar with the book I am so fixated upon â€Å"oughtta† be ashamed of themselves. But that’s alright I guess, as I will take some precious time from my schedule to shed some revealing light to the â€Å"underprivileged. † Biryani has everything. It has great taste, a unique taste, a variety of taste, it even smells great, it’s better than anything you can or want to compare it to, and you should most definitely eat it every day. This is an ode to biryani. Biryani originated from the Indian subcontinent and spread to a few countries in the surrounding areas. As a result different variations of the dish sprung about. All the variations of the dish taste pretty great in their own right. That’s miracle number one. The dish is so beautiful that even when made with a few slip-ups it turns out not only edible but quite tasty. You can only say that about a few other dishes, if any at all. But the biryani that will make any reader of this salivate and have hunger pains originated in the state of AP [abbreviated] in India. There exists a city in this state that we call Hyderabad and the biryani there†¦well let’s just keep it simple and say when I first had the biryani from there I thought I passed away and ended up just short of heaven. But I was okay with it because it was absolutely delicious. I’ll admit that I am a tad bit biased with regards to the biryani from Hyderabad due to it being the place of my birth and my parents’. [From now on, I am referring to Hyderabadi biryani when I write biryani unless stated otherwise] Just a touch though I assure you. Let’s get a move on shall we? Biryani is a rice dish. You add a ton of Indian spices as well as vegetables such as mint, and pepper, etc. Then you can either opt to with chicken, seafood, or beef/veal. You can’t go wrong with either. Then you can add plain yogurt with vegetables amongst other things or you can use specific eggplant gravy. They both complement the biryani really well so there are no losers here. The smell will arouse your nose once it is done cooking and sometimes if you cook it well the arousal will begin while the dish is in the cooking process. When you are eating, your tongue will feel as your body does and some unspecified parts do when you make love to the person of your dreams. It is that good! The dish encompasses every great taste that was created and you’ll see, smell, and taste what sets it apart from absolutely any other food in this world. It’s spicy but just the right amount. And you can adjust it based on your spice standard. I promise you won’t need to. It’s a bit tangy but not too much. The only word that does it even a minuscule amount of justice is refreshing. I cannot do disservice to the dish by describing it any other way. If dishes were creatures, every dish other than biryani would be human, plant or animal and biryani would be a superior extra-terrestrial or the God of all dishes. Understood? I was directed to compose this paragraph with the objective of describing the taste and smell. UI thought about it hard and long and I decided that I would describe it by writing about how it made me feel and using comparisons and parallels simply because there is no way to describe biryani. I discussed the process so as to give an idea of what the ingredients combined would taste like, But I’m helpless if was to try to define it further. Biryani tastes like †¦.. [Fill in the blanks with all your personal taste preferences except for sweet]. Biryani is king! There are many similar foods in terms of appearance and texture characteristics simply due to the fact that biryani’s base product is plain white rice. But to me the only real competition biryani has if we are talking about taste is stirred fried rice with shrimps and even that doesn’t stand a chance. So imagine stirred fried rice but like 10-15 times better realistically speaking. Biryani is better because it has all the tastes that stirred fried rice has and more. Stir fry is like the Neanderthal while biryani is the homo-sapien. It’s like an evolution. Imagine that. How much more improved is the homo-sapien than the Neanderthal? Calculate accordingly how much better biryani is than stirred fried rice. And if stirred fried rice is that far behind all these other foods are†¦you get the idea. Everything in terms of taste is enhanced while there are more desirable features added. Biryani is healthier too. You can make it with white, red, or sea food meat. More variety? Check. You cannot make stir fry without citric acid and large amounts of vinegar. And sure it tastes pretty great, have some health benefits, and help you give the proper amount of protein or whatever it maybe but it won’t give you nearly all of what you need. It is highly probable that its harms outweigh its benefits. Be ready for heart burns and heart attacks. I apologize for the brashness. Biryani is king and stirred fried rice is a prince, and hardly that. While eating stirred fried rice, you’ll think to yourself â€Å"Man this needs more salt, spice. It would be perfect if the meat were more cooked, left to thaw more. This, that and a third and etc. If only it †¦ † Well those needs and ifs add up to make a majestic dish called biryani. The impossible simply becomes biryani: so much better than stirred fried rice and all the other dishes don’t even compare. â€Å"How often have I said to you that when you have eliminated the impossible, whatever remains, however improbable, must be the truth,† said Sherlock Holmes. He was talking about biryani. You just lost your job. You get home and all your cats passed away. No girl/guy likes you. And while you go outside to get some supplies your house burns down. Fu@#! No worries. All you have to do is get some biryani and it’ll almost be like you passed away and ended up right underneath heaven. So if your days are any less stressful than the one described than you have no right to complain unless you still feel down after indulging in some biryani. And if you still feel down, you probably have no hope. Yup biryani is that damn good man. That’s why you, I, and everyone SHOULD eat it every day. It’ll make the worst of one’s days into solid ones and cheer one up after a brutal day in the lab. It is also quite healthy. It is not unhealthy unless you have an unhealthy fetish of an ingredient, whether it be you loving green peppers or salt. It’s all about moderation. Other foods when cooked with moderation of ingredients end up being a little too this or a little too that. Biryani works baby. It provides crabs, protein, lipids, and even vitamins such as vitamin c and d. Biryani can be found in many places especially in Chicago where there is a dense sub-continental population. There are also several ready-made mixes where you just cook with a plain rice, and get a solid biryani product. Time is of the essence and you won’t need to spend hours in the kitchen. Cooking it, whether from a ready-made mix packet or from scratch, is not very time consuming. Numerous benefits and an absence of side effects. Sounds lovely doesn’t it? Why not eat healthy, pleasurably, tasty, and without too much preparation? There are never losers with biryani. Biryani is king! All in all, biryani is my most beloved and favorite dish. And as I said before, I am a food enthusiast, so my tongue has been around. I know taste. Whether you eat to live or live to eat, biryani is the way to go. It tastes like Zeus’s dinner, is so much better than stirred fried rice and better than anything Paula Deen can cook, and should be eaten every day for any food reason one can possibly think of. Side effects are nonexistence while the benefits are numerous like the members of the feline family. So head to Devon Ave [Little India] and Hyderabad House and grab yourself a few plates. And remember biryani is king!

Research Topic: Listeria Monocytogenes, Haemophilus Influenzae, and Mycobacterium Ulcerans

Research Topic: Listeria monocytogenes, Haemophilus influenzae, and Mycobacterium ulcerans Part 1: Listeria monocytogenes Listeria monocytogenes is a bacterium that is originated in food and can cause the serious illness of Listeriosis. Listeriosis is a serious disease for humans; the overt form of the disease has a mortality rate greater than 25 percent1. This is a Gram-positive bacterium, and is mobile by means of flagella. Listeria monocytogenes can be found in nature in soil, water and animal feces, meaning it can be also be tracked to animals.In addition to humans, at least 42 species of wild and domestic mammals and 17 types of birds can harbor listeria monocytogenes as well as crustaceans, fish, oysters, ticks, and flies. It is also reportedly carried in the intestinal tract of 5-10% of the human population without any apparent symptoms of disease1. Listeria monocytogenes is able to resist the deleterious effects of freezing, drying, and heat remarkably well for a bacterium th at does not form spores2. A human can consume this bacterium by eating a raw vegetable that grew in infected soil, or by eating improperly processed deli meats and unpasteurized milk products3.Healthy people rarely become ill from listeria monocytogenes infection. Possible complications due to the bacteria are blood infections and inflammation of the membranes and fluid surrounding the brain (meningitis). Other side effects that may develop are typical cold or flu-like symptoms. The real risk of infection is in the elderly, new born children, and pregnant women. During pregnancy, a listeria monocytogenes infection is likely to cause only mild signs and symptoms in the mother. The consequences for the baby, however, may be devastating.The baby may die unexpectedly before birth or experience a life-threatening infection within the first few days after birth3. The dangerous factor about the listeria monocytogenes is that the bacterium is able to grow in fresh food. The organisms can gr ow at 4o C which means that organism replication continues in refrigerated foods4. Therefore it is impossible for someone to know if he/she is purchasing food that 100% does not contain this bacterium. The current method the FDA uses to analyze food for possible contamination is complex and time consuming. The method requires 24 and 48 hours of enrichment, followed by a variety of other tests.Total time to identification is from 5 to 7 days, but the announcement of specific non-radiolabeled DNA probes should soon allow a simpler and faster confirmation of suspect isolates. With new DNA technology may even permit 2-3 day positive analysis in the future. Currently, FDA is collaborating in adapting its methodology to quantitate very low numbers of the organisms in foods2. This should drastically help prevent diseases that are caused through food consumption. Cases of Listeriosis in humans were not reported till about 1960, as the infection was only previous seen in animals.In 1981, the re was an outbreak that involved over 100 people in Canada. Thirty-four of the infections occurred in pregnant women, among whom there were 9 stillbirths, 23 infants born infected, and only two live healthy births. Among 77 non-pregnant adults who developed overt disease, there was nearly 30% mortality. The source of the outbreak was coleslaw produced by a local manufacturer1. Even with increasing awareness of the bacteria and ways to prevent it from getting into food through processes developed by the FDA, there have still been recent outbreaks.As of October 26, 2012, there have been twenty people reportedly hospitalized due to the listeria monocytogenes bacterium in 13 different states and the District of Columbia. Nine of the illnesses were related to a pregnancy; three of these illnesses were diagnosed in newborns. The other 13 ill persons range in age from 30 years to 87 years, with a median age of 77 years. Four deaths have been reported, one each from Minnesota, New York, Neb raska, and California4. An investigation was conducted by officials in local, state, and federal public health agencies to see what may have caused this outbreak.They came to the conclusion that an imported brand of Frescolina ricotta salata cheese distributed by Forever Cheese, Inc. is the likely source of this outbreak of Listeriosis. In interviews, ill persons answered questions about foods consumed and other exposures in the month before becoming ill. Twelve of fourteen sick people interviewed reported consuming a soft cheese4. The investigation focused on identifying intact cheeses shipped to multiple retail locations where ill persons purchased cut and repackaged cheese. There is no report of a direct link to one specific retailer or location of where the cheese was produced.No one cheese was reported by the majority of ill persons, suggesting that cross-contamination of other cheeses through cutting boards and utensils may have played a role. The investigation focused on iden tifying intact cheeses shipped to multiple retail locations where ill persons purchased cut and repackaged cheese4. There is still a chance of more ill people being reported because it can take up to 2 months after eating contaminated food for Listeriosis to develop. Works Cited: 1. Todar K. 2012. Listeria monocytogenes. Todar’s Online Textbook of Bacteriology. 1-3 2. [FDA] Federal Drug Administration. 012. Foodborne Pathogenic Microorganisms and Natural Toxins Handbook: Listeria monocytogenes. Bad Bug Book. 3. http://www. mayoclinic. com/print/listeria-infection/DS00963/DSECTION=all&METHOD=print 4. [CDC} Center of Disease Control. 2012. Multistate Outbreak of Listeriosis Linked to Imported Frescolina Marte Brand Ricotta Salata Cheese. Listeria (Listeriosis). Part 2: Haemophilus influenzae Just by looking at the name of the bacterium Haemophilus influenza, one would guess this is the microbe that causes influenza. It was first found during the influenza pandemic of 1890.It wa s mistakenly thought to be the cause of the disease influenza, and it was named accordingly. Probably, H. influenzae was an important secondary invader to the influenza virus in the 1890 pandemic, as it has been during many subsequent influenza epidemics1. There are similarities between human influenza virus and H. influenzae, as was observed in infant rats. H. influenzae is a small Gram negative bacillus which can be grown on chocolate agar (heated blood)2. H. influenzae is highly adapted to its human host. It is present in approximately 75 percent of healthy children and adults.It is rarely encountered in the oral cavity, and it has not been detected in any other animal species1. A minority of healthy individuals have H. influenzae type b encapsulated in their upper respiratory tract. Haemophilus influenzae type b, or Hib, is a bacterium estimated to be responsible for some three million serious illnesses and an estimated 386,000 deaths per year, mainly through meningitis and pneu monia3. Most victims are children under the age of five. Sickness due to these bacteria is most common in underdeveloped or third-world countries.This is where the vast majority of Hib deaths occur. Hib can cause infections such as pneumonia, sinusitis, tracheobronchitis, and meningitis. Pneumonia accounts for a larger number of deaths than meningitis. However, Hib meningitis is more of a serious problem in first world countries. It leaves 15 to 35% of survivors with permanent disabilities such as mental retardation or deafness3. If a H. influenzae infection goes untreated, it will almost certainly kill the individual. The body’s immune system is incapable of fighting off the effects of the bacteria.The good news is virtually all patients treated early in the course of H. influenzae meningitis are cured. The mortality rate of other Hib infections is less than 10 percent, but nearly 30 percent of the children who recover have residual neurologic effects1. Ampicillin is typical ly the drug used to fight Hib, but there have been strands of Hib found to be immune to it, so other drugs developed and used successfully in treatment. Before 1985, Hib was the most common cause of bacterial meningitis in children under 5 years of age (approximately 12,000 cases per year, most in children younger than 18 months).Approximately 5% of affected children died, and different neurological problems developed in 15% to 30% of the surviving children. An additional estimated 7,500 cases of other invasive Hib infections also occurred annually in young children. The cumulative risk for a Hib invasive disease before the age of 5 was one in 200 children. The first Hib vaccines were licensed for use in the United States in 1985. These vaccines contained purified polyribosylribitol phosphate (PRP). PRP vaccines were ineffective in children less than 18 months of age because of the T-cell-independent nature of the immune response to PRP polysaccharide1.Research proved that this vacc ine was effective in the body being immune to Hib. In 1989, the first Hib conjugate vaccines were licensed for use among children 15 months of age or older. In 1990, two new vaccines were approved for use among infants1. The incidence of Hib invasive disease among children aged 4 years or younger has declined by 98% since the introduction of Hib conjugate vaccines. However there are still hundreds of thousands of children die each year from a disease related to Hib. There are two major obstacles when trying to prevent Hib, the shortage of both information and money.The information shortage is largely due to the difficulty of diagnosing Hib disease; it claims most of its victims without ever being recognized. In addition, Hib vaccine is more expensive to produce and thus more highly priced than classic childhood vaccines. It costs roughly seven times the total cost of vaccines against measles, polio, tuberculosis, diphtheria, tetanus, and pertussis4. The Hib vaccine should be distrib uted to all children during their first few years of life just like other types of vaccines. More than 90% of infants obtain long term immunity with 2-3 doses of the vaccine1.With a strong statistic like that most parents would not hesitate to have the vaccine given to their children. The issue is not all doctors are recommending the vaccine and they do not have it available to them in order to give to their patients. A few common misconceptions about the particular vaccine for Hib are that it can prevent ear infections and meningitis. It is not clear if the particular vaccine can reduce the likelihood of ear infections, but there is no evidence to say it prevents it. As for meningitis, there are different types of bacteria that can cause it and the vaccine only protects against the H. nfluenzae bacteria itself. Children must receive other vaccines to be fully immune to meningitis. Works Cited: 1. Todar K. 2012. Haemophilus influenzae and Hib Meningitis. Todar’s Online Textbo ok of Bacteriology. 1-4 2. Ghaffar A, 2010, Bacteriology Chapter 18: Bordetella, Haemophilus and Legionella. Microbiology and Immunology On-Line. 3. http://www. who. int/mediacentre/factsheets/fs294/en/index. html 4. Musher DM. Haemophilus Species. In: Baron S, editor. Medical Microbiology. 4th edition. Galveston (TX): University of Texas Medical Branch at Galveston; 1996. Chapter 30. Part 3: Mycobacterium ulceransWe commonly think of an ulcer as a small, yet painful sore that develops on lips, inside mouths, or other places of the body. These are common, and are generally not serious in nature as they heal on their own. However there are other types of ulcers that are more serious that are caused by bacterial infections. The Mycobacterium ulcerans, is a bacterium that causes large ulcers to form on the skin on different parts of the body. The infection due to the type of bacterium is called the Buruli ulcer. This may range from a painless nodule to large, ulcerative lesions that he al spontaneously but slowly.Along with scarring and deterioration of the skin, a severe enough case of it can lead to permanent bone damage. After tuberculosis and leprosy, the Buruli ulcer is the most common mycobacterial infection of humans1. The mode of transmission is not known, but recent evidence suggests that aquatic insects and fish, and even different types of animals such as koalas, possums, horses, cats and dogs may be able to carry the bacteria2. Open wounds on the skin seem to be the most logical way the organism enters the body. There is little proven evidence of bacteria being able to be spread through human to human touch2.About 70% of those affected are children under the age of 15 years2. Mortality due to the disease is low; however the likelihood of permanent scarring and amputation is high. The disease is mostly found in only is Western Africa and Australia. Prevalence rates have been estimated at 16% in some communities in the Ivory Coast and at 22% in a communi ty in Ghana2. A few cases have been reported in non-endemic areas in North America and Europe, most likely as a result of international travel. Lack of familiarity with the Buruli ulcer has frequently resulted in significant delays in the diagnosis and treatment of these cases.The current economic and social burden imposed by the Buruli ulcer is enormous. Skilled surgery, expert post-operative nursing care, and restorative physiotherapy are often required to achieve good outcomes3. In Ghana, the average cost of treatment per patient is estimated to be $ 7802. This may not seem like a lot to us for the severity of disease, but in countries like Ghana not many people can afford this, or the cost or accessibility to the proper drugs is beyond the ability of the doctors in their health care system.There are many graphic pictures that can easily be found on Google that show people who do not have the ability to get their infection treated. These are the types of people with the most seve re side effects. Untreated Buruli ulcer will eventually subside with the gradual development of host immunity in most cases. However, by this time, tissue damage may be very extensive and healing by scar can lead to permanent functional and cosmetic deformity3. Successful treatment will shorten the course of the disease and minimize deformity.In recent years, research has been conducted to see where the microbe may have originated, and what it genetically contains. Unlike Hib, which was discussed in part 2, there is currently no vaccine on the market to prevent people from getting the Buruli ulcer. Scientists have been working on three different vaccine candidates: mycolactone-directed vaccines, attenuated live vaccines, and subunit protein vaccines4. An M. ulcerans bacterium causes harm through its toxin mycolactone; therefore a vaccine directed against this toxin may provide protection. Several constructs are under development and confer some protection in mice4.These recent findi ngs have been a big step forward in the understanding of the mechanisms by which mycolactone mediates its biological effects in the skin. However, it is not at the stage to be tested on people yet. There have also been developments of vaccines in Switzerland of a different kind. This kind of vaccine uses ‘typical' parts of the mycobacterium as target for the immune systems, instead of complete mycobacteria4. There is a lot less chance of negative side effects, but it is not always as effective. In test results, it has shown to be effective in preventing the growth of the M. lcerans in the short term, but the effects wear off and the vaccine would have to be re-administered. Even with all the progress toward a new vaccine, the problem still exists of how it would be properly administered. The areas that are most affected, as stated earlier, would not be able to afford these vaccinations for their children. The only area with the epidemic of the Buruli ulcers that could extremel y benefit from the possible development of vaccinations would be southern Australia. For this reason I believe other projects will be prioritized higher because of more economic benefit to the developers and sellers.Works Cited: 1. van der Werf TS, van der Graaf WT, Tappero JW, Asiedu K. 1999 Sep 18. Mycobacterium ulcerans infection. PubMed. gov. 2. Poraels F, Johnson P, Meyers WM. 2001. Buruli Ulcer: Diagnosis of Mycobacterium ulcerans disease. WHO. 3-6 3. Johnson PDR, Stinear T, Small PLC, Pluschke G, Merritt RW, et al. (2005) Buruli Ulcer (M. ulcerans Infection): New Insights, New Hope for Disease Control. PLoS Med 2(4): e108. doi:10. 1371/journal. pmed. 0020108 4. http://www. news-medical. net/news/20120419/BuruliVac-project-getting-closer-to-a-vaccine. aspx