Childhood Nutrition Taking A Closer Look At The Mixed...

Childhood Nutrition - Taking a Closer Look at the Mixed Messages We Send Our Kids By Colleen Trombley-VanHoogstraat Jun 4, 2009 Children s nutrition is a loaded subject. At no other time in our lives is building a solid foundation for health more important. Yet, at no other time in our lives are we so completely at the mercy of others making decisions for us. That means it s up to the grown-ups in a child s life to understand the importance of healthy food (and beverage) choices in order to introduce healthy habits to their children. Easier said than done! It seems as though, in the case of children s nutrition specifically, the simplicity of healthy choices becomes muddled with strange connotations of what a happy childhood should be and what our oftentimes skewed views of food are as adults. Our society is familiar with the concept of an early window of opportunity to teach children things like foreign languages or a skill, like playing a musical instrument. We ve heard that children are at peak developmental stages very early in life, and therefore we should maximize their opportunities by teaching them these advanced concepts at early ages. Whether you agree or not, have applied it with your children or not, it s a socially acceptable concept that seems to make sense to most people. It s peculiar that, as a society, we don t yet understand that the very same principles apply to the health of a child. The early developmental years are a critical time forShow MoreRelatedDeveloping Management Skills404131 Words   |  1617 PagesSupportive Communication Is Specific (Useful), Not Global (Nonuseful) 253 Supportive Communication Is Conjunctive, Not Disjunctive 254 Supportive Communication Is Owned, Not Disowned 255 Supportive Communication Requires Supportive Listening, Not One-Way Message Delivery 256 The Personal Management Interview 260 International Caveats 263 SKILL ANALYSIS 266 Cases Involving Building Positive Relationships 266 Find Somebody Else 266 Rejected Plans 267 CONTENTS ix SKILL PRACTICE 269 Exercises for DiagnosingRead MoreLogical Reasoning189930 Words   |  760 Pagesattract readers. Stanley Baronett. Jr., University of Nevada Las Vegas Far too many authors of contemporary texts in informal logic – keeping an eye on the sorts of arguments found in books on formal logic – forget, or underplay, how much of our daily reasoning is concerned not with arguments leading to truth-valued conclusions but with making choices, assessing reasons, seeking advice, etc. Dowden gets the balance and the emphasis right. Norman Swartz, Simon Fraser University v Acknowledgments Read MoreExploring Corporate Strategy - Case164366 Words   |  658 Pages(or speciï ¬ cally written) to provide readers with a core of cases which, together, cover most of the main issues in the text. As such, they should provide a useful backbone to a programme of study but could sensibly be supplemented by other material. We have provided a mixture of longer and shorter cases to increase the ï ¬â€šexibility for teachers. Combined with the illustrations and the short case examples at the end of each chapter (in both versions of the book) this increases the reader’s and tutor’sRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 Pagesrecording, taping, Web distribution, information storage and retrieval systems, or in any other manner—without the written permission of the publisher. Thomson Higher Education 10 Davis Drive Belmont, CA 94002-3098 USA For more information about our products, contact us at: Thomson Learning Academic Resource Center 1-800-423-0563 For permission to use material from this text or product, submit a request online at http://www.thomsonrights.com. Any additional questions about permissions can be submittedRead MoreProject Mgmt296381 Words   |  1186 Pagesmy wife (Mary), my sons and their wives (Kevin and Dawn, Robert and Sally) and their children (Ryan, Carly, Connor and Lauren). C.F.G. â€Å"We must not cease from exploration and the end of all exploring will be to arrive where we begin and to know the place for the first time.† T. S. Eliot To Ann whose love and support has brought out the best in me. And, to our girls Mary, Rachel, and Tor-Tor for the joy and pride they give me. Finally, to my muse, Neil, for the faith and inspiration he instills

Essay on Abortion Women Should have a Choice - 1304 Words

The issue of abortion is a controversial one; there are arguments on both sides of the debate. In 1973 the national case of Roe v. Wade, sparked political decisions that created a national right to abortion. Further, Roe v. Wade declared that unborn children are not `persons nor are they entitled to the same constitutional protection as `born children (Baird, Rosenbaum, 2001). However, Roe v. Wade did not end the debate, nor, did it stop both sides for continuing the fight for their individual beliefs. On the one hand, pro-choicers believe that woman are entitled to have abortions. Stating that an unborn child is under the rights of the pregnant women. On the other hand, pro-lifers believe that a woman should not have the right to†¦show more content†¦Going further pro-choice advocates question what will become of these unwanted children, while also noting that these unwanted children will inevitably cause overpopulation, a series of abused unhappy children, and an increase in poverty. Further, pro-choice advocates state, an unborn child is not a full human and is simply a collection of undeveloped tissues. The notion of unborn children being simply a collection of undeveloped tissues is of great importance, as it is the foreground for much of the debate surrounding abortion. Form the pro-choice side one may conclude, An embryo is a potential human being. It can be, granted the womans choice, and develop into an infant. But what it actually is during the first trimester is a mass of relatively undifferentiated cells that exist as a part of a womans body. If we consider what it is rather than what it might become, we must know that the embryo under three months is something far more primitive than a frog or a fish. To compare it to an infant is ludicrous (Peikoff, 2003). Another major point coming for the pro-choice advocates is what would be the solution for women who have been raped, are carrying baby that are the products of incest, or have disabling diseases. Further, if abortion were found to be illegal then women would revert back to illegal abortions preformed by doctors with questionable ethics.Show MoreRelatedShould Abortion Be A Pro Choice?954 Words   |  4 PagesPro-choice believers support the idea that women have the choice to do what they want with their bodies. In the article, â€Å"Yes, I’m Pro-Abortion,† Lauren Rankin asserts that being Pro-Choice means accepting abortion as one of the choices women have the right to make. Rankin says that abortion is not available for all women, especially a woman of color and low-income woman. The author also mentions that it sidelines abortion and delegitimizes the valid choice. I agree that if one chooses to be Pro-ChoiceRead MoreShould Abortions Be Legal?939 Words   |  4 Pag esShould abortions be legal? Abortions have been a big issue since the Roe v Wade case. There have been a lot of disagreements between the Pro-life supporters and the pro-choice supporters. Pro-life supporters feel like abortions deter murder, while pro-choice supporters believe that the women should be able to make their own decisions. I am a part of the pro-life supporters because I feel like abortions are wrong for several of reasons. Why should women get an abortion if there are other choices forRead MoreShould Abortion Be Legal?1052 Words   |  5 PagesAbortion is a personal matter and is a very sacred and sensitive topic. The deliberate termination of a human pregnancy is what we know of as an abortion. Although abortion is considered to be immorally wrong to some people, it should be a fundamental right for women to control their own bodies. Abortions are one of the many things that everyone has an opinion on. It is one of the most controversial topics anyone will not agree upon. When abortion is discussed, people tend to assume one of two positions:Read MoreAbortion Is The Right Choice1319 Words   |  6 Pages ABORTION RHETORICAL ANALYSIS ABSTRACT Abortion is one of the most controversial issue worldwide. According to anti-abortionist people, there are people who tend to make â€Å"bad choices† look good when trying to decide what would be the best decision to an unwanted pregnancy. Both the Pro-Abortion and Pro-Life are being discussed from two different perspectives towards abortion. Anti-Abortionist people disagree with abortion due to their own beliefs. On the other hand, people believe womenRead MorePro Choice Vs. Abortion1426 Words   |  6 Pages Pro-Choice is an opposing position against the pro-life that completely and clearly advocates that every women in the world has equal rights of having abortion and there will no legal or religious restriction against electing an abortion in routine life. Many of social religious, civil and national federations raised a slogan against abortion and in the support of this opposition all of these communities and people also run Pro-life movement, United States. This moveme nt opposes Pro-choice and manyRead MoreAbortion : An Illegal Act Of Killing A Fetus943 Words   |  4 PagesAbortion is one of many key issues that women are faced with in today’s world, to not have a child or conceiving a child through conception. What is abortion these days? To many, abortion is considered an illegal act of killing a fetus, while others believe abortion to be legal by law and punishable for it. It is unclear if the law will make its ruling to put a ban on abortion but it has come with its shared controversy. The first reason why abortion should be legal is the involvement due to churchesRead MoreAbortion Is A Way For Women1726 Words   |  7 PagesKellsey Lodahl Abortion is Ethical Abortion is a way for women, or couples, to make the best decision they can for themselves and the unborn child if they are not ready to bring a child into the world. Allowing termination as a legal and ethical option lets women know they still have a choice when their world is turned upside down. The choice to abort a pregnancy allows women to remain in control of their bodies and makes women one step closer to becoming equal to men. I argue that it is ethicallyRead MoreAbortion : A Woman s Choice1572 Words   |  7 PagesCelina Valvano Mr. Cukierski CPW 4U 12 November 2014 Abortion: A Woman’s Choice Abortion is an ongoing issue that many woman face today in society. Statistics show that one out of ten women aged from fifteen to nineteen gets pregnant each year and five out of six of these pregnancies are unintended (Lunneborg 1992). There is a constant struggle between whether to keep the child or to abort it. Some people believe that abortion is their only choice or their only way out of a difficult and challengingRead MoreThe Issue Of Abortion And Abortion Essay1567 Words   |  7 Pages The issue of abortion is a controversial one; there are arguments on both sides of the debate. In 1973 the national case of Roe v. Wade, sparked political decisions that created a national right to abortion. Further, Roe v. Wade declared that unborn children are not `persons nor are they entitled to the same constitutional protection as `born children (Baird, Rosenbaum, 2001). However, Roe v. Wade did not end the debate, nor, did it stop both sides for continuing the fight for their individualRead MorePro Life And Pro Choice Debates875 Words   |  4 Pagesand Pro-choice debates have become very controversial over the years. The Pro-Life stance fights for equal rights for the fetus, while the Pro-Choice stance fights for equal rights for the women. Currently abortions are legal in the United States up to the second trimester. The purpose of this power point will be to explore the ethical and legal viewpoints of the Pro-Life and Pro-Choice stances. Individuals who are Pro-Choice believe that an abortion is a given right and a given choice, which should

Competitive Strategy Generic Theory

Question: Discuss about the Competitive Strategy Generic Theory. Answer: Introduction The AAA triangle framework is a marketing idea that has been exploited by several companies and industries within the global market. The application of Adaptation, Aggregation and Arbitrage which is also known as the AAA Global framework according to Ghemawat Harvard law professor has been of great help in economic scale improvement in the recent past. The global market has been faced with a lot of challenges which have been eliminated to a certain level through AAA Global framework. Formulation of a competitive strategy depends on the relevant factors within the industry affecting affirm within or external forces. For accompany to manage challenges and strong influence from the competitors, a strategy has to put in place (Motohashi 2015). As a result of a number of forces within and without the firms and industries, many business entities has picked a strong strategy like AAA triangle to defend themselves from the forces. Such industries which developed application of these strategy has since reduced the level of competition pressure in the industry (European international business association, Pla-barber Alegre 2010). The companies using adaptation, aggregation and arbitrage enjoy a lot of benefits. These companies enjoy growth in the amount of money and available market shares. The application of adaptation brings together the components of the firms models in relation to demand and preferences. The achievement of economies of scale depends on the aggregation strategies of a firm. Therefore companies using aggregation benefits due to the efficiencies in the market and standardization of manufacturing process. Application of third A which is arbitrage exploits economy in various markets both national and international. It assists in the location of separate parts in the supply chain management. The scope of this paper investigates the application of adaptation, aggregation and arbitration framework strategy AAA in four companies within two industries. The pap er examines the application of AAA in food and beverage industry and ICT industry (Information Communications Technology industry. The paper examines deep into the two industries selecting two companies. It discusses the competitive strategies being used by each in relation to adaptation, aggregation and arbitrage. Adaptation, Aggregation and Arbitrage Theory Food Beverage Industry (coca cola McDonald Food) This is a strategy which assists in the development of an overall market value through alteration of the already existing market elements to satisfy customer demands. The application of adaptation by accompany helps in meeting consumer preferences globally. The strategy is divided into three sub-strategies: variation strategies which involve mostly the making variations in the production and the services offered by a given company or an industry. The application of this strategy by a given company can be by choice or most of the time it is unavoidable. The strategy is divided into to three parts, the focus type of adaptation where a given company focus on the production specific commodity. Focus can also be applied in terms of geographical based operation where production done by a given industry targets a particular area. The second branch of adaptation strategy is the variation strategies. When accompany operates based on variation strategy they have to make changes in their produc ts as expected by the consumers all over the market. The last branch of adaptation is known as externalization strategy. Externalization involves modification of the company models and strategic alliances. Coca cola Company in the food and beverage industry faced a lot of challenges forcing them to apply the adaptation strategy in the past years (Etienne 2006). The company started as alcoholic drinks producer using cocaine as part of their ingredients. Due to the modification of law in 1886 the company was forced to adapt to the situation and began producing soft drinks. The company faced another challenge in meeting the taste and preference of their customers in 1985 and produced excellent taste. Coca cola products in the United States of America and in Europe has different tastes as a result of different water taste and sugar addition .the Company has used adaptation strategy to deal with situation in the market. Coca Cola Company adopted the franchise design model approach in 1899 leading to improvement in their production scale, communication as well as new equipment. McDonald Food Company is another firm which applies adaptation strategy in management of their challenges. The company started in India in 1996 and since has been stable in the global market.it produced fried bugger using mutton only, chicken bugger, French fry using potatoes along other food staffs. The market was never good since many of the local consumers like cooked food (Olson lo pez 2009). The company faced chargers for the use of meet in bugger sold in America. This forced them to adapt supply of beef bugger in the United States of America after defending themselves in court that products in America is different from India where they only make mutton bugger. Aggregation: This strategy majors in creation of perfect economies of scale to cub the different situations in the market. The strategy is employed in a way that it doesnt compromise the prevailing adaptation but to fit and match with the adaptations. It exploits the global market variation through identification of a standardized regional approach. Coca Cola Company has used the strategy to exploit difference and similarities in their product tastes to maximize on economies of scales. The adoption of the regional approach in dealing with global difference used by coca cola is the most aggregation used in the world today. The company uses aggregation to exploit the similarity of the taste in the other parts of the global market apart from the Europe and United States of America. Aggregation as resulted to the continuous relevancy of coca cola Company in the industry as well in the global market. McDonald Food Company has also maximized on the economies of scale in utilizing the market similaritie s and currently producing best food staffs for their consumers. McDonald faced competition from other companies but reverted to aggregation strategy to cop up with completion and have the food market control. Indian executive utilized the similarity of the Indians basic menu to solve the problem and maximize on the economies of scale. The company develops basic research on the RD trucks the findings and apply them appropriately in relation to the strategies. Current the company is the best in the market through exploitation of economies of scale. Arbitrage Food and beverage industry has also applied the third generic strategy in the exploitation of the available global advantages (Meyer,2016). Arbitrage enable accompany to exploit the difference in the market instead of assessing the gaps and making the relevant bridging. Coca cola the worlds largest beverage manufacturer uses arbitrage approach to exploit the different tastes in the global market. The taste of the company products in Europe is different from that in United States of America. Coca cola has not made efforts to bridge this gap but has been applying arbitrage strategy to maximize on the sales (Hill sims-bell 2010). More tasty products from Coca Cola Company are sold at higher prices. Products with low tastes sells at low prices as per the approach. The company also utilizes an administrative arbitrage approach on profit gained. Similarly, McDonald food firm utilizes the bridge in their bugger to acquire more profit. The more quality bugger are sold at high prices as seen in coca cola industry. Geographic strategy as another approach the two companies above maximize on. Foodstuffs and beverages produced by these two companies reach various markets in the world due in time. From this industry it is evident that all the arbitrage strategies results into maximization of profit rather than bridging differences in the market. Information Technology Apple IBM The theory of adaptation, aggregation and arbitrage has been the reason behind the success of the two ICT companies within the industry for long time. The government provided the industry with an autonomy to defend themselves from stiff competition in the global market. The need for illustration on computer and ICT skill enabled Apple and IBM to stand the best of all time in the market (Motohashi 2015). Several companies in early 1980 entered into the industry which is almost being monopolized by the two companies. During the era of personal computer many invested in the industry due the high demands but never made through to date as a result of their weak strategies. Apple and IBM took advantage of the authority granted by adapting the AAA Global strategy beating down best financed companies and taking over. Apple and IBM makes software equipment, hardware and microchips. They also deal with modern computer equipment in all time share computing facilities and Ethernet connection in offices which earned them a large profit margin. Adaptation Apple as a company in the information and technology applies the use of adaptation. The company use focus adaptation strategy approach in fitting in the market. IBM also has adapted the same model as that of the competitor. The companies major on the satisfaction of local consumers than the global due to profit margin and sales margin (Tihanyi., Pedersen, , Devinney Banalieva 2015). In supply of their products they use segment focus approach. This involves targeting a given group than supplying a lot to the global market with low profit margin. Apple and IBM have accepted the reality and sells more to the local buyers as a result of adaptation geographic scope. Aggregation Apple and IBM in personal and computing industry has been relevant due to economies of scale they apply in various segments. The companies have avoided aggregation in the whole area of information and technology provision in in the whole market (Ghemawat 2000). Most of the companys revenues are acquired through a greater market segmentation inconsideration of the prevailing economies of scale. The products from Apple and IBM are specific to individual customer within the market (Ghemawat 2007). Even though the companies utilize the local market they also sell to external market all around the globe. This is as a result of aggregation strategy which demands more on economies of scale. It is important for a company to enlarge and minimize their scope of operation as it creates efficiency within the business (Day 2004). The creation of new markets increases the range of commodities being offered thus increasing profit margin of a firm sales. Globalization improves economies of scale. Th e global economicvalue is important when supplying produce to global customers via a coordinated chain of supply (Porter 1980). Apple and IBM are able to acquire the market power and capability expand. Arbitrage Apple and IBM companies applies the use of arbitrage to maximize on their sales. In this way the companies are able to exploit variations in the market and in their areas of production. Instead of correcting the differences in their line of production they enjoy the gap and generate income from it (Gunasekaran 2001). These companies utilizes labor difference within to maximize on profit generation. Apple and IBM experiences low sales in the global market due to the prevailing stiff completion from other producers of the same.in contrary for the companies to maximize on ensuring that the gap in the global market is bridged they turn their back and supply more to local market. These companies sell more of their products to the local market than to the outside but ensures maximum profit margin. Conclusion In conclusion, competitive strategy is one of the best strategies that businesses and their operators should opt for. This will rank them averagely well or even at the top in terms of those who are fetching out well in the business domain or the business world (Montgomery 1991). Competitive strategy is simpler to the business people and can be applicable for the purpose of success and healthy competitive competition. Adaptation, aggregation and arbitration applies works together in ensuring growth and expansion of a given firm as discussed above (Porter 1998). The above companies maintain their existence in the world market regardless of several other firms with well and stable financiers but always dormant due to AAA strategy application. References Porter, m. E. (1998). Competitive strategy: techniques for analyzing industries and competitors ; with a new introduction. New york, ny [u.a.], free press. Montgomery, c. A., Porter, m. E. (1991). Strategic choices: seeking and securing competitive advantage. Boston, harvard business school press Gunasekaran, a. (2001). Agile manufacturing: the 21st century competitive strategy. Oxford, elsevier. Http://public.eblib.com/choic /publicfullrecord.aspx?P=318107. Day, g. S. (2004). Wharton on dynamic competitive strategy. New york, ny [u.a.], wiley Porter, m. E. (1980). Competitive strategy techniques for analyzing industries and competitors. New york, ny, free press [u.a.]. Ghemawat, p. (2007). Redefining global strategy: crossing borders in a world where differences still matter. Http://www.books24x7.com/marc.asp?Bookid=23570. Ghemawat, p. (2000). Redefining global strategy: crossing borders in a world where differences still matter. Http://www.books24x7.com/marc.asp?Bookid=23570.Tihanyi, l., pedersen, t., devinney, t. M., banalieva, e. (2015). Emerging economies and multinational enterprises. Http://search.ebscohost.com/login.aspx?Direct=truescope=sitedb=nlebkdb=nlabkan=1021848. European international business association, pla-barber, j., alegre, j. (2010). Reshaping the boundaries of the firm in an era of global interdependence. Bingley [england], emerald. Meyer, k. (2016). International business. [place of publication not identified], cengage learning emea. Motohashi, k. (2015). Global business strategy: multinational corporations venturing into emerging markets. Http://dx.doi.org/10.1007/978-4-431-55468-4. De kluyver, c. A. (2010). Fundamentals of global strategy: a business model approach. [new york, n.y.] (222 east 46th street, new york, ny 10017), business expert press. Http://portal.igpublish.com/iglibrary/search/bepb0000043.html. Olson, j. S., lo pez, c. (2009). Build your beverage empire: develop, market and sell your beverages. [place of publication not identified], cube17, inc.Hill, k., sims-bell, b. (2010). Career opportunities in the food and beverage industry. New york, ferguson. Starbard, n. (2008). Beverage industry microfiltration. Ames, iowa, wiley-blackwell. Http://site.ebrary.com/id/10346225. Etienne, g. (2006). Principles of cleaning and sanitation in the food and beverage industry. New york, iuniverse.

Professional Judgment on the Operation of Financial Accounting

Question: Discuss about theProfessional Judgment on the Operation of Financial Accounting. Answer: Introduction Professional judgment forms the core part of the financial reporting aspect. Professional judgment is more or less a decision making process on complex and difficult issues. Professional judgment can be understood as the essence of accounting. It is an inherent requirement of professional standards. In a detail form it can understood as the application of gathered knowledge and experience which has been gained over a time period through relevant accounting and or auditing training. This can be done by using ethical standards (Ivan, 2016). This helps in making informed decisions about the course of action which is suitable in a certain situation. The report aims to analyze the impact of professional judgment. In addition to this, the role of professional judgment is also assessed in the report in the context of Australia. Impact of Professional Judgment The top level management of the company always tries to represent a favorable image of the company through financial statements while working in compliance with all the accounting standards and principles. The significant aspect in this regard is the engagement of all the experienced and skilled individuals who know to identify the alternative routes for the same. Hence detailed information which might seems to be of no use is also needed as the key to a proper and consistent application of professional judgment (Ivan, 2016). Professional judgment is a concept which is used in many fields and if specialists and experts are applying the concept of this, they cannot explain its importance. The application of incorrect application of professional judgment can lead to serious problems which can have negative consequences; apart from this can also have bad impact on the social and financial aspects of the company (Guidance on Professional Judgment for CPAs, 2015). However the judgment mad e by the accounting professional can be challenged because of the flexible nature of their professional responsibilities. Hence it is important to note that at the time of application of professional judgment, it should be properly documented so that it is much easier to support and defend the conclusions made if any kind of questions regarding the same arises. The concept in this regard is quite simple, the higher the degree of complexity of a certain problem, the higher is the need for documentation. It is quite obvious that when the decision made are not supported by proper document, facts or evidence then the reliability for the same loosen up (Guidance on Professional Judgment for CPAs, 2015). A well documented and well reasoned professional judgment is always respected in case of internal and external reviews because it is aimed at providing adequate reflection of the company through constructive effort. The major issue that has risen in the field of professional judgments is to avoid subjectivism so that transparent and reliable information can be provided by making appropriate use of professional judgment. This discrepancy can be solved through regulation which can improve the fundamental principles of accounting theory (Professional judgment: What it is and how to handle it, 2017). For this it is important for the top level management to have thorough knowledge about the accounting principles and policies that are used by the business organization. A phase of transition is also required in the context of Australia so that the concept of professional judgment can be applied in a proper and effective manner. The concept of professional judgment can be analyzed properly b y studying individual aspect of the notion. The concept of professional judgment represents the process of forming an opinion or evaluation by comparing the data. The aspect of professional judgment is applicable to certain areas, but it is only possible when complete and thorough understanding of the facts and data has been observed and the information required for transaction is also available. The selection of accounting policy and estimation techniques is made with the objective of presenting the information in an appropriate manner so that it can be useful for the users. Australian Accounting Standards Board (AASB) also lays emphasis on the same aspect and suggests that qualitative characteristics of the financial information should be taken into account and also uses professional judgments at the time of preparing financial statements (Dagwell, Wines and Lambert, 2015). The financial statements are required to be presented by the companies who are listed and are working in accordance with the standards and guidelines prescribed by the Australian Accounting Standards Board (AASB). The board has presented a guideline and systematic descrip tion of the applied accounting principles. Apart from this the board has also presented principles for exceptions from the policies. Comparative information is also required if a company make changes in its accounting policies (Wyatt-Smith, Klenowski and Colbert, 2014). The application of professional judgment is suggested by the AASB when determining the depreciation method for the long term assets. The misstated useful life in the asset can lead to serious consequences. It can directly and indirectly impact the net book value of an asset. Apart from this at the time of sale of asset the net realizable value can be much smaller than the net book value which can result into higher losses which is absolutely inconsistent with the economic representation of the asset (Guidance on Professional Judgment for CPAs, 2015). Professional judgment can also be used in the construction contracts which are working in compliance with the AASB. In professional judgment, the completion percentage of the construction is taken into account in order to determine the outcome of a construction contract. The impact of using professional judgment in this case is that the expected benefits can be calculated in the same manner by using the percent of expenses incurred on to tal estimated costs (Wyatt-Smith, Klenowski and Colbert, 2014). It is significant to note that professional standards can never play an effective role without professional judgment. Professional judgment is vital and critical for the effective implementation of professional standards. Without the presence of professional judgments, the professional standards will be executed mechanically with no clear objective and in such as situation decision making can be misleading giving rise to serious consequences (Dagwell, Wines and Lambert, 2015). Professional standards provide a system boundary for professional judgment. It is significant that professional judgment should be exercised within the framework of laws, regulations and professional standards (A Professional Judgment Framework for Financial Reporting, 2012). Professional standards are developed through rigorous procedures and they have written professional wisdom which generally present an effective way to solve dilemmas arise out of judgments. The scope of professional judgment is quite wide as it can be applied to a variety of areas such as in Australia it is relevant in impairment of assets, recognition of revenue, fair value measurement, accounting treatment and disclosures, contingencies and it is also relevant in consolidated financial statements. The identification of an issue and the objective is the starting point of professional judgment. Professional judgment identifies what to judge and the target that is to be achieved. There are various factors which affect the professional judgment. Professional skepticism which is an attitude that involves questioning mind, remaining alert to the conditions that may involve the error due to fraud which can lead to misstatement etc, is the one thing that influences professional judgment (Dagwell, Wines and Lambert, 2015). While exercising professional judgments auditors should act ethically and should not come in undue pressure or conflicts of interest. Prepares should be aware that the required papers and documents are present and retained to record. After the auditor the second line of challenge constitutes of regulators (McDermid, 2015). Professional judgments framework can help the regulators to understand why key judgments has been made and whether they were appropriate or not. T he role of regulator is essential to the success of the principle based standards and the professional judgment standard. In addition to this the role of standard setter is also crucial in this regard; they create standards which allow judgment within the principle based standard. The professional judgment framework is created for guidance and is not intended to provide false information about the company and its economic performance. It can be possible that this standard should be necessarily used in every aspect but it can be used significantly in those areas which can lay material impact on the originations performance. A professional judgment can be undertaken after taking all the required steps for its proper implementation (McDermid, 2015). A professional judgment helps the organsation and top level management to decide their future course of action. Proper information can lead to proper judgment which can enhance the productivity and performance of the organization. Apart from this, the information presented by this way can be used directly by the users or the investors. When adequate amount of information is not gathered and on the basis of the same, professional judgment is applied, than it can be misleading to the users and it can also create audit i ssues for the company. All these can impact the goodwill and reputation of the business organsation in the market (Professional judgment: What it is and how to handle it, 2017). Conclusion Professional judgment is an important aspect and it plays a quite crucial role in increasing the productivity of the organsation. There are various challenges associated with the same such as regulators, auditors etc. that is why it is important to consolidate the information in a documented form which should be supported by facts, evidences. This can help when any question regarding reliability is raised. References Ivan, I. 2016. The importance of professional judgment applied in the context of the International Financial Reporting Standards. Audit Financiar. XIV. No.(142). Pg. 1127-1135. Guidance on Professional Judgment for CPAs. 2015. [Online] Available at: https://www.cicpa.org.cn/introcicpa/laws/201505/W020150513370220774305.pdf [Accessed on: 30 September 2017]. Professional judgment: What it is and how to handle it. 2017. The Journal of the Global Accounting Alliance.[Online] Available at: https://www.gaaaccounting.com/professional-judgment-what-it-is-and-how-to-handle-it/ [Accessed on: 30 September 2017]. A Professional Judgment Framework for Financial Reporting. 2012. [Online] Available at: https://www.ifac.org/system/files/uploads/PAODC/A-Professional-Judgement-Framework-for-Financial-Reporting.pdf [Accessed on: 30 September 2017]. Dagwell, R., Wines, G. And Lambert, C. 2015. Corporate Accounting in Australia. Pearson Higher Education AU. Wyatt-Smith, C., Klenowski, V. and Colbert, P. 2014. Designing Assessment for Quality Learning. Springer Science Business Media. McDermid, D. 2015. Ethics in ICT: An Australian Perspective. Pearson Higher Education AU.

Analysis of Moral Dilemma essays

Analysis of Moral Dilemma essays Philosophers have studied moral concepts of right and wrong for millennia. During this time, great thinkers like Plato, Aristotle, Bentham, and Kant have developed a number of carefully reasoned and eloquent approaches to moral questions. These approaches in the field of ethics can span from metaethics (the core of ethical principles or universal truths) to the field of normative ethics (which takes a much more practical approach to solving specific problems) to the field of applied ethics (which looks at specific issues like abortion or animal rights) (The Internet Encyclopedia of Philosophy). Each of these fields of ethics has sparked some often surprisingly elegant approaches to difficult ethical problems. However, in the real word, moral decisions are often much more difficult and confusing than they appear during reasoned ethical analysis. Moral dilemmas like the following illustrate the profound difficulty in coming to an ethical decision under truly trying and confusing circumstances. Imagine that you are an inmate in a concentration camp, and your son is about to be hung by a sadistic prison guard for attempting to escape. The guard wants you to pull out the chair from underneath your son, effectively killing him. The guard says that if you refuse to pull out the chair, he will kill your son and another, innocent, inmate as well. There is no doubt that the guard will carry out his actions. If you decide to pull out the chair from under your son, there are a number of potential consequences, both good and bad. Importantly, if the guard is true to his word, you will have saved the life of another innocent inmate. This is clearly a positive moral action, as preserving human life, especially innocent human life is essentially universally morally desirable. In saving this man's life, you spare both his personal agony, but spare his family and friends f...

The Economic Significance of Capital Punishment

The Economic Significance of Capital Punishment Introduction The survival of any civilization hinges on the establishment of laws and codes of conduct and the subsequent obeying of the same by the society’s members. Due to the fact that not all members of the society are going to follow the law on their own accord, forms of punishment for wrongs done may be used both for retribution and deterrence purposes. The Criminal Justice System of a country fulfils this role by providing a legal means through which offenders can be punished.Advertising We will write a custom term paper sample on The Economic Significance of Capital Punishment specifically for you for only $16.05 $11/page Learn More One of the realities about the United States Criminal Justice System is that it is a hugely expensive system that takes a considerable amount of government revenue. One of the controversial aspects of the criminal justice system is that it allows for the use of capital punishment. This is used as the harshest form of retribution for the society’s most vicious offences. Many people believe that the death sentence is not justifiable despite the brutality of the crime that a person may have committed. Advocates of the death advocate on the other hand argue that the death penalty has numerous benefits and should not be abolished. This paper shall argue that the death penalty should not be abolished since it is not only the most efficient means for deterring future offenders but it also saves the federal government millions of dollars and is therefore economically astute. A Case for the Death Penalty Increased crime rates are almost invariably connected to a diminished economic well being of the people affected. It is therefore the chief objective of all governments through their law enforcement agencies to mitigate crime. The most desirable function of punishments should be to act as a deterrence to would be criminals. In an ideal environment, punishments should never have to be executed but their mere presence should cause all to abide to the rules and regulations in place therefore peacefully coexist. Capital punishment presents the highest level of deterrence since death is indeed the ultimate punishment. This is especially so in cases where the criminal feels immune to the other forms of punishment such as restriction on freedom of movement or even hard labor. A study by Dezhbakhsh and Shepherd on the deterrence effect of capital punishment revealed that capital punishment resulted in a significant reduction of homicides (30). This is because people were less likely to engage in this crime with the probability of a death sentence on the table Citizens of all countries agree to abide by the laws and regulation set by their government and pay taxes in return for certain rights and privileges from their government. One of the services that the government offers is protecting its people from both local and foreign threats. In instances where the government is unable to protect its people from rampant crime, political instability may follow. Instability is characterized by riots, assassinations and even outbreak of civil wars.Advertising Looking for term paper on criminal law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Such a state is detrimental for the economic wellbeing of a country since it discourages investments therefore reducing the nation’s earnings. The death sentence results in a perception of justice especially when it is carried out against murderers. This perceived justice will result in more faith in the justice system and by extension the government. There is a relationship between the incarceration rates and the presence and implementation of the death sentence. Maintaining of prisons is an expensive affair and the cost is borne by the taxpayer. If criminals do not perceive the punishments they stand to face as being threatening enough, they will continue to commit crime and on prosecution, serve sentences in federal prisons at a cost to the taxpayer. Texas is one of the cities which experienced a crime peak which resulted in building of more jails to house the inmates. Spelman reveals that the Texas prison buildup was estimated to cost the State $1.5 billion per year (137). Texas responded to this increase in crime by reviving executions, a move which resulted in a 49.6% decline in homicide rates from 1992-2003. In addition to this, the rates of incarcerations reduced significantly therefore saving the state a significant amount of money. Crimes such as murder result in the loss of economic assets by the community. The loss is unjustifiable since in most cases, the crimes which carry the death sentence are perpetrated by hardened criminals. These characters are of little economic value to the society and their contribution to the economy or general well being of the country is minimal. The death sentence has been proven to be a significant de terrence to murder since this is one of the crimes which carries the death sentence. The society can therefore better preserve its economic assets through the death sentence by executing murderers. In trying to consider whether an execution was worthwhile or not, Donohue and Wolfes declared that invariably, the life-life tradeoffs were large than zero (61). In addition to this, the death sentence removes the risk that criminals pose to economically valuable members of the society. A study by Sunstein and Vermeule argued that each execution as a result of the death sentence resulted in the life of at least one would be murder victim being spared (706).Becker goes as far as to propose that executions should be allowed if the lives of the murderers were less socially valuable than the lives of their victims (1).Advertising We will write a custom term paper sample on The Economic Significance of Capital Punishment specifically for you for only $16.05 $11/page Learn Mor e The alternative to capital punishment which is proposed by opponents of the death penalty is life imprisonment without possibility of parole. These opponents propose that this punishment is more humane and therefore the preferred option. As it currently stands, the annual cost of maintaining prisoners in the correctional facilities is high (Gottschalk 925). Life imprisonment translates to the prisoner having to be maintained in the penitentiary for his entire life. These costs will include healthcare and any other service offered to prisoners. This is a very costly and economically unsound affair considering the fact that the society will never reap any economic benefits from the person who has been imprisoned for life. Capital punishment as executed by methods such as the lethal injection is not only radically cheaper but it also spares the state of the resources it would have utilized to ensure that the prisoner is maintained for a lifetime. Case for Abolishing the Death Penalty One objection to the use of capital punishment would be the possibility of wrongfully executing a person. Such an action would results in the psychological distress of not only the surviving members of the executed person but also to the jurors who made the call. Such distress would significantly reduce the individual’s efficiency hence decreasing their contribution to the economy. Gottschalk reveals that this likelihood has resulted in a change of heart by jurors in capital punishment cases since people are unwilling to make the mistake of sentencing an innocent man to death (925). A suitable response to this objection would be that the justice system is thorough and always strives to ensure that the correct verdict is passed and that the innocent are not punished. Nevertheless, there exist possibilities of passing wrong judgments regardless of whether the capital punishment is involved or not due to human error or other unavoidable circumstances. As such, this shou ld not be used as a justification for scraping the death penalty entirely since the likelihood of making mistakes in the justice process is not entirely isolated to capital punishment. The number of wrong judgments made is also so minimal and is a worthwhile risk considering the merits inherent in the death sentence. Conclusion This paper set out to argue that the death penalty should not be abolished since it is an economically sound form of punishment with great benefits to the entire community. This paper has revealed that there is strong evidence of crime deterrence through execution. A criminal justice system that exposes criminals to the risk of capital punishment will deter crimes and especially murder significantly.Advertising Looking for term paper on criminal law? Let's see if we can help you! Get your first paper with 15% OFF Learn More The paper has especially demonstrated that the death penalty would have a positive economic impact starting from deterring crimes, reducing the cost of running prisons and reducing the risk to economically valuable people posed by murderers. While some people do contend that the death penalty should never be imposed on anyone, regardless of their crimes, it can be authoritatively stated from the above discussions that capital punishment serves a significant role in the society and may indeed have a positive impact on the economic well being of the society. Becker, Gary. On the Economics of Capital Punishment. The Economists Voice, 3:3, art. 4. 2006. Dezhbakhsh, Hashem and Joanna M. Shepherd. The Deterrent Effect of Capital Punishment: Evidence from a Judicial Experiment. Working Paper No. 18, 2004. Donohue, John and Wolfes, Justin. Estimating the impact of the death penalty on murder. Working paper No. 12, 2007. Gottschalk, Marie. â€Å"The Politics of the Death Penalty†. Pe rspectives on Politics, vol. 7/No. 4, 2009. Spelman, William. â€Å"Jobs or Jails: The Crime Drop in Texas.† Journal of Policy Analysis and Management, 24:1. pp. 133–165, 2005. Sunstein, C and Vermeule, A. â€Å"Is Capital Punishment Morally Required?† Stanford Law Review, 58. p. 706, 2005.

Waste Disposal Practices Essay Example | Topics and Well Written Essays - 2250 words

Waste Disposal Practices - Essay Example Waste management is an area that directly affects most businesses and is highly legislated by laws that can be difficult to apply and interpret. The price of waste disposal has increased significantly. The present study will evaluate the current waste disposal practices through analyzing the waste hierarchy i.e. 3 R's (Recycling, Re-use, and Reduction). In the process of evaluation of different models of EMS i.e. ISO 14001, ACRON (BS 8555), Environmental Management and Audit System (EMAS), the study will evaluate the different systems and try to conclude the best-fit system for the company through which waste management could be done. The present study use both qualitative and quantitative methodologies e.g. interviewing the key informants, questionnaire survey and evaluation through quantitative analysis. Rationale of study: Sustainability has become a broad church in which the congregation ranges form governments to multinational corporations from non-governmental organizations to medium-sized and small companies and from aid charities to private individuals. At a corporate level, even the smallest business is touched by issues such as environmental regulations, standardization and business standards, occupational health and safety, traffic congestion, land and energy use, waste management and corporate social responsibility. Business needs to be more aware of how its actions impact on the environment and human health. Importantly for businesses, risk is determined by several factors, not just the intrinsic hazards of an activity or plant. This is where environmental management systems and procedures can reduce the risk of environmental accidents. We believe that a well-planned and well-implemented environmental management system (EMS) will help to improve the management of environm ental risks from the activity. The effectiveness of organizations EMS's or procedures will be part of our assessment for judging what does and does not constitute 'real' risk. By identifying, managing and implementing responsible environmental practice, it makes good business sense and is synonymous with a well-managed organization. Background: Every business creates waste, but many businesses have demonstrated that huge savings can be made by managing it better. Good EMS practices are also important to make sure to keep with in the law, which is changing rapidly. Many

Wolseley Accounts Report Essay Example | Topics and Well Written Essays - 2500 words

Wolseley Accounts Report - Essay Example This report will analyse the financial performance of Wolseley Group and how the group has performed in the last year or so. The report has been divided into three sections; the first section of the report will discuss and analyse how the group has performed in the last three years, the second section of the report will analyse the financial performance of the company using financial ratios of the year 2010 and 2009. The third section of the report will discusses about one of the items in the current assets of the company’s balance sheet, financial receivables. Section 1: Analysing the performance of Wolseley Group Wolseley Group is the leading trade distributor of heating and plumbing products to different professional contractors. The group operates in 25 countries and has more than 4000 branches around the world with more than 47,000 employees working for the Wolseley Group (Wolseley Group, 2011). The financial crisis has made a huge impact on different industries therefore the industries to which the Wolseley Group has been offering its products were affected as well. The demand of the products had reduced considerably around the world and therefore it influenced the sales of the company negatively. One of the most important industries to which the group has been offering its products is the construction industry. The clients of the Wolseley Group include large construction companies, professional contracts, individual contracts etc. However, with the economic crunch, the overall demand of the of construction projects has reduced to a great extent. There have been several factors that have lead to the reduction in the demand of construction industry as currently the economy is suffering with more unemployment and lower credit available, large number of housing inventory remained unsold etc. Therefore all these have resulted in reduction in overall construction in both the commercial as well as the residential sector. The following image reflects diff erent sectors of the group and it can be seen that most of them are directly or indirectly related to the construction industry. (Wolseley Group, 2010) In several countries including United States of America, United Kingdom, Nordic region, France and Central and Eastern European countries, the sales have reduced however only in Canada the sales of the Wolseley Group grew in the year 2010. But the problem is that Canada only contributes 6% of the total sales of the company as it has been shown in the image below. (Wolseley Group, 2010) All in all, the overall performance can be said to have improved as the sales declined by almost 14% in the year 2009 however in 2010 this figure has reduced to 6% and therefore it can be considered as a positive sign for the group. (Wolseley Group, 2010) Section 2: Analysing The Financial Performance Of The Group Using Financial Ratios Financial ratios are used to analyse the financial performance of the company. Financial ratios are used to analyse a nd compare one company from the other and it is also used to compare the performance of the company with its past performances (Ross, Westerfield, and Jordan, 2009). This section of the report will analyse the compare the financial performance of the company in the year 2009 and 2010 using financial ratios. Different types of financial ratios like the profitability ratios, liquidity ratios and the efficiency ratios are used in this report to analyse the performance of the company in the two years under study. Profitability Ratios Profitability ratios are used to analyse the profitability of the company. The higher the value of the profitability

The Concept of Externalities Essay Example | Topics and Well Written Essays - 1000 words

The Concept of Externalities - Essay Example Among externalities are ecological issues. When ecological issues come in, it is hard to control it. Example for these is the oceans, the rivers, and the air (Gale, 2001). It is hard for a market to cope up especially if there is an ecological exploitation. Most affected to this are those market whose products are taken directly to the one exploited, e.g. like sea foods. But usually the causes of the negative externalities are done also by the market itself. Example are those factory owners, if they dispose there wastes to the streams, they cause pollution. The market maybe aware about the impact they are doing but they think they can get away with it, or because the disposing of the garbage is too high, or they limit the budget for disposing waste to avoid costly method of disposing it (Mind your Business, 2003). In the long run, the negative impact will go back to them and that's when they realize the result of there actions. The market should regulate their waste disposal. They should invest a food was to dispose their wastes. In this case, they can be able to prevent ecological issues. To avoid the market failure, there are things that can be done not only by the market itself but the government can also intervene. Since the market know little about environmental impacts this requires research. This way though causes high costs for research. But there's another way, the government. The government has many accesses to more related action firms about this. The government can enforce an environment-protecting set of standards on the polluting industry. They can also limit the activities of this markets that can cause negative externalities. With this policy, markets will be controlled on their activities that may affect the environment. The government can enforce a tax on the polluter basing on estimated cost the damage done; in return the tax will then be used to eradicate pollution (Thompson, 2005). This way the only affected by the tax imposed are the producers and the consumers of the goods. Quoted from Mind Your Business news (Oct., 2003), "During the summer, they released their annual report - part of which was devoted to reporting on the performance of businesses in relation to incidents of pollution. The report suggests that overall incidents of serious pollution were 20% lower than in 2001 but cautions against any complacency and identifies well known businesses as being guilty of repeat offencesThe average fine per company rose by over one third to 8,744. Fines of more than 20,000 rose by nearly 42% compared to 2001 but the Environment Agency clearly feel that the size of the fines are insufficient to persuade companies to change their behavior. They cite numerous examples of businesses who flouted the regulations including a company director who dumped soil containing arsenic, mercury and cyanide. Arsenic is a deadly poison it its pure form and can cause circulatory problems, skin damage and increases the risk of cancer. Cyanide causes nerve damage and thyroid pr oblems and mercury causes skin disorders, internal bleeding, liver, kidney and intestinal damage. He was jailed for a year!" So for those markets out there beware about the rules and the consequences you might get into when it comes to environmental issues! According to Schultze (2006) that when a market failure occurs the resources fails. He emphasized that

Effects of Cocaine and Crack Cocaine

Effects of Cocaine and Crack Cocaine Cocaine versus Crack Cocaine Lindsay Janzen Introduction Drugs play a major role on the streets and in the medical field. Some drugs are seen as less serious as others. Stimulants are a wide category of drugs that is an upper. Stimulants generally make you feel happy and energetic. Cocaine and crack cocaine do exactly that. These are two drugs that are very similar, yet very different. Crack cocaine comes from cocaine, but is mixed with baking soda and water to create a lower purity form of free-base cocaine. This creates a hard, brittle unstructured material known as a piece of rock, which is crack cocaine. When it is smoked, it creates a cracking sound, which gives crack cocaine its’ name. Cocaine in its purest form is a white powder, whereas the colour of crack cocaine varies based upon the origin of the cocaine and how the baking soda is added. Crack cocaine can range from white to yellowish to a light brown. Crack cocaine in its purest form is an off-white solid with jagged edges. This paper is going to compare the history, adm inistration, effects, and legal aspects of cocaine and crack cocaine. History Cocaine originated from South America, from coca leaves. Originally, the coca leaves were chewed by workers to decrease fatigue, improve endurance and have a greater resistance to the cold. This was to benefit the workers so they could work longer hours and be more productive. In 1855 the active ingredient in cocaine was isolated from the leaves, and in 1880 it was used as a local anesthetic (Nunes,2006). It was also used in coca cola. In 1855, coca cola was a soda beverage that contained sixty milligrams of cocaine for every eight ounces of the beverage. The idea behind this was to give people energy and a sense of well being (Nunes, 2006). By the late 1880s Sigmund Freud was using cocaine regularly and was even recommending it to others. This only lasted for less than twenty years, until he started discouraging it to others. Then by 1914 cocaine was banned for medical use and in beverages. This caused the use of cocaine and by the 1930s, the use had drastically decreased. It then b ecame popular for recreational use in the 1980s (Nunes, 2006). It was often used and shown in movies such as Scarface, and is famous for the amount of cocaine that Al Pacino uses in one of the final scenes of the movie. Now it is still used recreationally and used by a ‘party crowd’. Although this is the primary category of people who use cocaine, people of all demographics use cocaine recreationally. Cocaine started to be first cut with baking soda in the early 1880s. This was done because of the price drop that drug dealers were facing. They decided to mix it with baking soda and make a hard piece of rock, and sell it in smaller quantities. This made crack cocaine, easily manufactured, cheap which made it highly profitable for drug dealers to develop (Kornbluh, 1997). Crack first started to become largely used in 1984. The worst impact that crack cocaine had was on the Northeastern states of the United States. This was believed to be because the CIA knew about the large amounts of cocaine that was being brought into the United States, to fund some of their operations (Kornbluh, 1997). This was alleged in the Dark Alliances article by a journalist. Today crack cocaine is still used recreationally but by heave drug users and abusers. It is seen as a more serious and more addictive drug than cocaine. Administration Cocaine can be administered in multiple ways, whereas crack cocaine only has one administration method. Cocaine has four main routes of administration. They are orally, injection, intranasal and inhalation. When cocaine is taken orally the person is swallowing the powder or liquid; it then dissolves in the stomach and large intestine and then through passive diffusion it is distributed to get the desired effect. This process takes approximately thirty minutes to enter the blood stream (Volkow, 2013). The next method of administration is injection. There are four different ways that cocaine can be injected into the body. The first method is subcutaneous, which is under the skin. Another method to inject cocaine is intramuscular, which is in the muscle. The third method is intraperitoneal which is in the stomach. Lastly, there is intravenous which is into the veins. Intravenous injection results in intense affects within 30 seconds of the injection (Volkow, 2013). This method is though t to be most common when thinking of heavy drug users because of the fast results. The next route of administration for cocaine is intranasal. This is where cocaine is snorted or sniffed up the nose. This is the most common way that cocaine is administered. Intranasal routes require ten to fifteen minutes for the desired effect of cocaine to begin. The last method is inhalation. This is where cocaine is smoked. The effect of inhaling cocaine is felt almost immediately; however, the effects do not last more than five to fifteen minutes (Volkow, 2013). This method is less likely with cocaine since it is the only way for crack to be administered. Cocaine is readily absorbed after oral and intranasal administration, but the onset of drug action is slower and the peak effect is takes longer period of time to be reached than with other routes of administration. Cocaine is processed rapidly with most of its effects vanishing twenty to eighty minutes after administration (Volkow, 2013). Coc aine and crack cocaine is eliminated through the urine and is detectible up to two to three days after administration. The route of administration is chosen by the user, and is addictive from whichever route is chosen. They become addictive because of the effect cocaine and crack cocaine has on the body. Effects Cocaine is a stimulant drug that has physiological effects that are seen outside of the brain, through how a person acts. Common effects of cocaine that can be detected by others are increased talkativeness, sociability, alertness and insomnia. Cocaine is a stimulant that stimulates the central nervous system. When an individual administers cocaine into body, three neurotransmitters are released into the brain; they are norepinepherine, dopamine and serotonin. These neurotransmitters are normally reabsorbed; however, cocaine works by blocking the reuptake for these neurotransmitters, which allows for these chemicals to build up in the brain (Holman, 1994). Cocaine binds to the transporters that normally remove the excess of these neurotransmitters from the synaptic gap which prevents them from being reabsorbed by the neurons that released them (Depression: Cocaine, 2014). This results in a natural effect of dopamine on the post-synaptic neurons, which is amplified and gives the pleas urable effects or feelings of the drug (Holman, 1994). These feelings are happiness, confidence, and energy. Each of these feelings are stimulated from a different neurotransmitter. Happiness comes from excess dopamine, confidence comes from serotonin and energy comes from excess norepinepherine. Along with the pleasurable effects of cocaine, it also has negative effects. Cocaine can cause nasal damage, loss of appetite, hallucinations, strokes, increased blood pressure, and increased pulse and heart rate. Recent studies have found that five to sex percent of people who use cocaine become dependent on it (O’Brien Anthony, 2005). There is no safe way to use cocaine to avoid becoming dependent; but once dependence is established, withdrawal occurs when not on the drug. This is the same for crack cocaine. Crack cocaine has a high that is extremely pleasurable and produces feelings of euphoria. The initial high is what crack cocaine users constantly keep trying to achieve. This creates the addictive behaviours associated with the abuse of crack cocaine. This desirable euphoric effect only lasts for a few minutes. Once this effect is done, the negative side effects begin and last longer than the pleasurable effects. The negative side effects include, paranoia, depressed and extreme itchiness. Long term effects of crack cocaine use are crack lips from the hot glass smoking pipe that is used to smoke crack cocaine. Other long term effects are respiratory and heart problems, teeth damage, loss of appetite, malnutrition, insomnia and liver and kidney damage. Crack cocaine abuse has been found to be associated with homelessness, unemployment and the sex trade (Edwards, Halpern Wechsberg, 2006). This is due to the paranoia and the need to support their drug use. Legal Legally, cocaine and crack cocaine are both classified as a Schedule I drug under the Controlled Drug and Substance Act. The classification means that there are no legal rights to use cocaine and crack cocaine for medical use. Punishment is different for cocaine and crack cocaine, but it is based upon the amount of the drug that is found, and the purpose for having the drug. They are each treated as an indictable or summary conviction. If you are convicted of possession of cocaine or crack cocaine, with an amount over one kilogram it is an indictable offence and has a maximum sentence of seven years in prison. If it is less than one kilogram, it is a summary conviction. The punishment depends on the person’s criminal history. There is a mmaximum fine of 1000 dollars for first offence and/or six months imprisonment or a maximum fine of 2000 dollars for subsequent offences and/or maximum one year imprisonment. If you are convicted of trafficking or possession with the intent of trafficking, the punishment has a maximum sentence of life imprisonment and a mandatory one year of imprisonment if amount is less than one kilogram and two years if amount exceeds two kilograms (Controlled drug and, 2013). The starting point for trafficking in cocaine in small quantities is three years for most provinces, whereas the range of sentence for trafficking of cocaine in the amounts of one kilogram or more will typically see sentences in the range of five years. Larger amounts upward of three kilograms will have a range of six to eight years. In comparison, in Ontario, the range of sentencing for trafficking in small amounts of crack cocaine is six months to two years (Controlled drug and, 2013). This shows that although cocaine and crack cocaine are different drugs, they are classified under the same legal category. The only difference is the sentencing, which is based upon the amount you are convicted of having. Crack cocaine has a longer jail sentence with smaller amou nts than cocaine has of the same amount. Conclusion Cocaine and crack cocaine have similar long term effects. They both create insomnia and kidney and liver problems. They differ in the short term effects. Cocaine gives you increased feelings, of energy and happiness, whereas crack cocaine has a short high of euphoria and then negative effects of depression and paranoia. Crack cocaine is seen as a more serious drug than cocaine. This is shown by the legal sentencing of trafficking. A lesser amount of crack cocaine, gives a longer jail sentence than cocaine does. â€Å"Crack has been widely believed to be cheaper than powder cocaine, and this fact has been used to help explain why drug problems worsened in the 1980s† (Caulkins, 1997).

OLAP, Data Marts and Warehouses, Three-Tier Architecture and ASP :: essays research papers

WEEK 4 INDIVIDUAL PAPER OLAP, DATA MARTS AND WAREHOUSES, THREE-TIER ARCHITECTURE AND ASP DBM405 OLAP, Data Marts and Warehouses, Three-Tier Architecture and ASP OLAP The term OLAP stands for ‘On-Line Analytical Processing’. OLAP is a technology used to process data a high performance level for analysis and shared in a multidimensional cube of information. The key thing that all OLAP products have in common is multidimensionality, but that is not the only requirement for an OLAP product. An OLAP application is targeted to deliver most responses to users within about five seconds, with the simplest analyses taking no more than one second and very few taking more than 20 seconds. Impatient users often assume that a process has failed if results are not received with 30 seconds, and they are apt to implement the ‘3 finger salute’ or ‘Alt+Ctrl+Delete’ unless the system warns them that the report will take longer. Even if they have been warned that it will take significantly longer, users are likely to get distracted and lose their chain of thought, so the quality of analysis suffers. This speed is not easy to achieve with large amounts of data, particularly if on-the-fly and ad hoc calculations are required. A wide variety of techniques are used to achieve this goal, including specialized forms of data storage, extensive pre-calculations and specific hardware requirements, but a lot of products are yet fully optimized, so we expect this to be an area of developing technology. In particular, the SAP Business Warehouse is a full pre-calculation approach that fails as the databases simply get too. Likewise, doing everything on-the-fly is much too slow with large databases, even if the most expensive server is used. Slow query response is consistently the most often-cited technical problem with OLAP products. OLAP is used for mainly for analysis. This means that the system copes with any business logic and statistical analysis that is relevant for the application and the user, and keep it easy enough for the target user. This analysis is done in the application’s own engine or in a linked external product such as a spreadsheet. All the required analysis functionality can be provided in an intuitive manner for the target users. This could include specific features like time series analysis, cost allocations, currency translation, goal seeking, ad hoc multidimensional structural changes, non-procedural modeling, exception alerting, data mining and other application dependent features. The OLAP system implements all the security requirements for confidentiality.

Skype Improvement

In todays devices and services world more and more people choose to use Skype from devices like smartphones and tablet PCs hat rely on battery power, that on average have less processing power than modern desktop computers, and that are not physically or permanently connected to the Internet. This shift in the way people use Skype has required to enhance Skype's P2P connectivity as well as conserving battery and processing power, while delivering even more of the functionality and reliability that our users expect.Skype clients will continue to evaluate bandwidth, connectivity and firewall settings to select the most appropriate path for the call and continue to connect devices for P2P calls across the Internet so that users get audio and video connections that ‘Just work. As Skype continue on this Journey, these new technologies are helping to drive improved battery life and improved connections making Skype as a whole more resilient and providing a platform for exciting new f eatures.Introducing new features Skype have to introduce exciting new features such as video messaging which lets you catch up whenever or wherever the users are, connecting the users with the special people in their life even when their schedules conflict. Skype should invest in ringing new Skype scenarios online, putting the people who matter most to the users Just a click away. For example, in Outlook. com the users are enabled to connect through Skype without leaving your browser.Improving registration and account security Skype should improve their sign-up, sign-in, and security features. Great new features such as two step verification, will bring additional security to the users. As Skype continue to their new secured communication platforms, such as Xbox, Microsoft account will mean that the users have Just one account to remember and an unlock communications with a growing community of over 700 million Microsoft account users worldwide.Improving Skype chats Skype users send billions of chat messages every month, and enhancing the performance and quality of this core messaging experience is one of the key improvements the Skype should highlight. The Skype cloud should add the ability to queue and deliver chat messages even if the intended recipient is offline – so you can be ‘always reachable' to the people who matter most. Skype also should broaden

Free Essays on Political Science In The Arab-Israeli Conflict

Peace and Conflict Studies: Core Unit Conflict resolution is one of the most powerful ways of making positive contribution to the field of international relations. Conflict, be it behavioural or based on attitude, is currently creating grave world inequalities and furthering deep rooted problems. Conflict resolution sets out to provide lasting just solutions to these often seemingly endless problems and lay the ground for a lasting peace. In the twenty first century one longstanding international dispute that continues is the known as the Middle East Conflict or the Arab-Israeli Conflict. This essentially is conflict over land between the Jewish and Arab peoples and has been in crises for nearly a hundred years, yet has roots that go back to ancient civilisations. The establishment of the Israeli state in 1948 has created a serge of violence in the Middle East and displaced the Palestinian people. Both sides lay claim to this land. Attempts at solving this conflict have been made with little success. This paper therefore will argue that new attempts to solve the Arab-Israeli conflict need to be made through a conflict resolution practice known as conflict transformation. This is practiced by Burton, Fisher and Ury and Galtung amongst others. Essentially it involves restructuring ways of looking at conflict in order to transform conflict into a positive force. A brief summary of the Arab-Israeli conflict that attempts to be neutral shall first be given to show some of the complexities of this conflict. This will then be countered with conflict transformation theories that will show how they can be used to create a just peace to this long conflict. Owing to the confines of this paper an emphasis will be on the Palestinians on the Arab side. The Arab-Israeli conflict dates back to ancient times when in 1250BC the Israelites began to conquer and settle the land of Cannan. In 70AD under Roman occupation the Jews were expelled from P... Free Essays on Political Science In The Arab-Israeli Conflict Free Essays on Political Science In The Arab-Israeli Conflict Peace and Conflict Studies: Core Unit Conflict resolution is one of the most powerful ways of making positive contribution to the field of international relations. Conflict, be it behavioural or based on attitude, is currently creating grave world inequalities and furthering deep rooted problems. Conflict resolution sets out to provide lasting just solutions to these often seemingly endless problems and lay the ground for a lasting peace. In the twenty first century one longstanding international dispute that continues is the known as the Middle East Conflict or the Arab-Israeli Conflict. This essentially is conflict over land between the Jewish and Arab peoples and has been in crises for nearly a hundred years, yet has roots that go back to ancient civilisations. The establishment of the Israeli state in 1948 has created a serge of violence in the Middle East and displaced the Palestinian people. Both sides lay claim to this land. Attempts at solving this conflict have been made with little success. This paper therefore will argue that new attempts to solve the Arab-Israeli conflict need to be made through a conflict resolution practice known as conflict transformation. This is practiced by Burton, Fisher and Ury and Galtung amongst others. Essentially it involves restructuring ways of looking at conflict in order to transform conflict into a positive force. A brief summary of the Arab-Israeli conflict that attempts to be neutral shall first be given to show some of the complexities of this conflict. This will then be countered with conflict transformation theories that will show how they can be used to create a just peace to this long conflict. Owing to the confines of this paper an emphasis will be on the Palestinians on the Arab side. The Arab-Israeli conflict dates back to ancient times when in 1250BC the Israelites began to conquer and settle the land of Cannan. In 70AD under Roman occupation the Jews were expelled from P...

Stratasys Company

Stratasys Company Five Forces Analysis It is necessary to note that Stratasys captured the value due to the innovative nature of the product and services provided as well due to the company’s approach. Remarkably, innovation is the core value of the organization as it was launched after Scott Crump’s (the founder of Stratasys) attempt to make a toy for his child in his kitchen (Stratasys is shaping our world, 2015).Advertising We will write a custom essay sample on Stratasys Company How Value is Captured specifically for you for only $16.05 $11/page Learn More In 2014, the company’s revenue was almost $750 million and the full year earnings per share was around $2 (McGrath, 2015). It is possible to implement the five forces analysis to understand the way the company captured the value. Supplier Power One of the powers that can affect the company’s performance is the supplier power. Notably, companies try to create a chain of vendors who have the n ecessary capacity as well certification to provide high-quality components (Gibson, Rosen Stucker, 2014). As has been mentioned above, the company was launched after its founder patented the principal element in the process of 3D printing. FDM is the process utilized to produce 3D elements from 3D CAD files, which is easy and efficient. Notably, the company can obtain materials for the development of its products from a broad range of suppliers. Therefore, Stratasys can easily change suppliers, which happened in the 2000s (Nelson, 2004). Vertical integration played a significant role in the creation of the favorable position of the organization that is not dependent on particular suppliers. Several mergers and acquisitions that have been implemented throughout the history of the company contributed to its vertical integration (Stratasys is shaping our world, 2015). Buyer Power Buyer power is a significant factor that has an impact on the development of the company. Stratasys focuse s on the provision of its products and services to large enterprises in such sphere as industry and medical as well as scientific research (see fig. 1). It is noteworthy that the business provides its products and services in such spheres as aerospace, automotive, architecture, dental, commercial and consumer products prototyping, education, entertainment, defense, medical device prototyping (Stratasys is shaping our world, 2015). Therefore, the buyer has quite limited power over Stratasys as there are still many customers, and the company’s position is favorable in this respect as well. However, those are big companies that can afford to buy such expensive technologies. Making their products more affordable for smaller businesses and even households will enable the company to gain a leading position in the market. Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Fig. 1. 3D Printing and Additive Manufacturing State of the Industry. Source: (Srivatsan, Maningandan Sudarshan, 2015). Competitive Rivalry It is necessary to note that the market for 3D printing and additive technology is rapidly evolving. Thus, according to the recent report, the industry will grow up to $20 billion by 2020 (Srivatsan et al., 2015). It is also quite a competitive market as there are more than 60 companies worldwide providing â€Å"more than 66,000 professional-grade additive manufacturing systems for eight industrial sectors† (Srivatsan et al., 2015, p. 28). Nonetheless, Stratasys has been one of the leaders in the field, and it holds its position due to its efficient policy. The company has implemented a number of mergers and acquisitions. For instance, it merged with one of its competitors, Objet, and purchased another rival, MakerBot in the late 2000s (Sharma, 2013). This horizontal integration leads to the disappearance of serious competitors. It also strengthen s the company’s position in the market. Threat of Substitution The industry is quite new and, hence, the chances 3D technology can be substituted in the near future are quite slim. Importantly, although 3D printing is unlikely to replace 2D printing in the short- and even long-term perspective, the former will acquire more popularity in such spheres as architecture, entertainment, medical and scientific research and automotive industry. At the same time, there are new industries developing at a high pace. For instance, injection molding, CNC or laser cutting can be a serious threat to 3D printing (Lipson Kurman, 2013). Thus, CNC is associated with high accuracy and the use of the software employed in many companies (CAD and CAM). Laser cutting can also be more helpful than 3D printing in the development of many components. Development of components is automated and, therefore, highly efficient. Injection molding is a technology similar to 3D printing, and it has a significan t potential. These innovations enable people to optimize many processes (Handerson, 2004). The technologies are developing quite rapidly, and new applications are found. Therefore, Stratasys should take into account the threat associated with the innovations mentioned above. Otherwise, the organization can lose its leading position in the market. Threat of New Entry Clearly, like any developing market, the market of additive manufacture and 3D printing is characterized by the entrance of new players. There are high chances that new companies will enter the market and evolve into serious competitors (Srivatsan et al., 2015). Many smaller companies are unable to remain competitive due to the lack of the capital.Advertising We will write a custom essay sample on Stratasys Company How Value is Captured specifically for you for only $16.05 $11/page Learn More Therefore, they are often merged. However, in some cases, rivals of the company collaborate, which lead s to enhancement of their positions in the market (Eisenhardt Galunic, 2000). It is also important to note that availability of skilled labor force enables companies to operate more efficiently. More so, the technological development provides a variety of opportunities, and new players can enter the market (Eisenhardt Brown, 1999). The industry is expanding as researchers identify various applications of 3D printing (Bassoli, 2007). However, if the company continues its efficient policy of vertical and horizontal integration, it will be able to keep its leading position. Capturing the Value The brief analysis provided shows that the major elements of the company’s capturing the value have been innovation, acquisitions, and mergers. The company develops new products and services. It also aims at the development of technologies available to wider audiences. Acquiring smaller (but successful) enterprises as well as merging with serious competitors, Stratasys has managed to rem ain one of the leaders in the field. The company has improved its operations through vertical as well as horizontal integration. Stratasys is trying to acquire the necessary facilities to achieve maximum vertical integration. For instance, the organization acquired the company producing thermoplastic materials, Interfacial Solutions (Stratasys strengthens materials development capabilities, 2014). It is noteworthy that Interfacial Solutions had been the company’s partner for several years. Thus, Stratasys acknowledged the efficiency of the facility and the acquisition of assets of this company contributed to the vertical integration of the leader in the market. There are various other small companies that can enable Stratasys to complete its vertical integration (Tranchard Rojas, 2015). As far as mergers are concerned, there are a few options at the moment. However, the company can enter various collaborations with such giants as HP, Microsoft, Google. Such collaboration hel ps companies to use innovative technology and strategy and benefit from the use of new approaches (Tushman Smith, 2002). It also gained the reputation of the reliable and responsible organization, which leads to the development of proper relationships with the company’s partners. It is important to add that the vast majority of enterprises in the industry also focus on innovation, which is the key to success in 3D printing and additive manufacture (ASTM additive manufacturing standards, 2015).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Thus, IBM and HP, some of the primary competitors of Stratasys, have developed similar technologies and they also make steps in horizontal integration. It is possible to assume that the winner of the race will be the company that is the most successful in these two areas. Development of new products and services, as well as the search for new implications, will enable companies to gain (or keep) the leading position in the market. Uniqueness and Complementary Assets Apparently, uniqueness has played the central role in the development of the company as well as the entire industry. As far as the industry is concerned, it is possible to note that people got used to the printing technology, and 3D printing turned out to be revolutionary. Importantly, it had various implications. Such industries as automotive, architecture and commercial goods development benefited from the development of additive manufacture most. The primary buyers of the technology are companies involved in the aeros pace industry and medical (especially dental) research (Srivatsan et al., 2015). The prototypes could be detailed, and the production was automatized. Now, 3D technology is used for manufacturing purposes as well. When it comes to the company, its uniqueness also had an enormous impact on its development. Thus, the creation of FDM ensured a significant competitive advantage. Stratasys could provide high-quality products and services that were gaining immense popularity. The use of 3D technology in medicine and innovative approach of Stratasys contributed to the uniqueness of the company (Rengier, 2010). Importantly, speed is another essential element that contributed to the development of the industry. Additive manufacture provides such advantages as the reduction of waste and energy consumption, decreased marketing time, just-in-time production and so on. There is no need to spend months developing prototypes as people are now able to create a prototype within hours. Apparently, th is makes their products’ cost-effectiveness significantly higher. Moreover, in many cases, companies do not need to look for producers of certain elements of their products as they are capable of developing these components utilizing 3D printers. The company can also be characterized by a number of complementary assets that ensured its growth. First, Stratasys earned the reputation of an innovative and reliable company during its early years. This status encouraged many companies to buy from this firm rather than from its competitors who were less famous or reliable (Nelson, 2004). Apart from that, the company has developed efficient distributional channels, which can be seen as another important complementary asset (Gibson et al., 2014). The Minnesota-based company provides its products and services worldwide, which makes it one of the leaders in the market. Furthermore, the complementary asset of the company is the provision of co-producing power to the consumer (Gibson et al., 2014). The technology provides a broad range of possibilities to users of 3D printers as they can create new shapes quite easily. It is also important to add that the company has online stores that enable customers to purchase products easily. Another important complementary asset is the compatibility of the technology with such software as Windows, Linux and so on. Conclusion In conclusion, it is possible to note that Stratasys has been a leader in the field of additive manufacture and 3D technology due to its focus on innovation and vertical as well as horizontal integration. Clearly, the company has to take into account various threats such as new entrants and empowerment of competitors. The organization provides high-quality products that are gaining more and more popularity. Stratasys also plans to develop more affordable 3D printers that will expand the market significantly. Reference List ASTM additive manufacturing standards: What you need to know. (2015). Retrieved fro m https://www.stratasysdirect.com/blog/astm-standards/ Bassoli, E. (2007). 3D printing technique applied to rapid casting. Rapid Prototyping Journal, 13(3), 148-155. Eisenhardt, K., Brown, S. (1999). Patching: Restitching business portfolios in dynamic markets. Harvard Business Review, 1(1), 1-19. Eisenhardt, K., Galunic, C. (2000). Coevolving: At last, a way to make synergies work. Harvard Business Review, 78(1), 21-35. Gibson, I., Rosen, D., Stucker, B. Additive manufacturing technologies: 3D printing, rapid prototyping, and direct digital manufacturing. Atlanta, GA: Springer, 2014. Print. Handerson, R. (2004). Going for growth: Managing discontinuous innovation. New York, NY: Springer. Lipson, H., Kurman, M. (2013). Fabricated: The new world of 3D printing. New York, NY: John Wiley Sons. McGrath, M. (2015, February 3). Stratasys tanking more than 30% on slashed guidance. Forbes. Retrieved from forbes.com/sites/maggiemcgrath/2015/02/03/stratasys-tanking-more-than-30-on-slashe d-guidance/ Nelson, B. (2004, September 20). Almost out of the Woods. Forbes. Retrieved from forbes.com/forbes/2004/0920/208.html Rengier, F. (2010). 3D printing based on imaging data: review of medical applications. International Journal of Computer Assisted Radiology and Surgery, 5(4), 335-341. Sharma, R. (2013, September 24). The real reason Stratasys bought MakerBot. Forbes. Retrieved from forbes.com/sites/rakeshsharma/2013/09/24/stratasys-bold-moves-a-conversation-with-company-chairman-scott-crump/ Srivatsan, T.S., Maningandan, K., Sudarshan, T.S. (2015). Additive manufacturing of materials: Viable techniques, metals, advances, advantages, and applications. In T.S. Srivatsan T.S. Sudarshan (Eds.), Additive manufacturing: Innovations, advances, and applications (pp. 1-49). Natick, MA: CRC Press. Stratasys is shaping our world. (2015). Retrieved from stratasys.com/corporate/about-us Stratasys strengthens materials development capabilities with the asset acquisition of Interfaci al Solutions. (2014). Retrieved from http://investors.stratasys.com/releasedetail.cfm?ReleaseID=838064 Tranchard, S., Rojas, V. (2015). Manufacturing our 3D future. Retrieved from iso.org/iso/news.htm?refid=Ref1956 Tushman, M., Smith, W. (2002). Organizational technology: Technological change, ambidextrous organizations and organizational evolution. London, UK: Oxford University Press.

The case report Essay Example | Topics and Well Written Essays - 2250 words

The case report - Essay Example It is an intentional and goal oriented programme. Change can also be unplanned. This is when an organisation is forced by circumstances to change some or all of its processes, strategies, systems or any aspect of its operations in order to remain in operation or perform better. In this case change is reactive. Apart from whether change is planned or unplanned, there are also different perspectives on the nature of change process. The planned approach assumes that the change process is linear and carefully crafted with several identifiable steps, which follow, in a sequential order. Another perspective, however believes that this linear, orderly fashion does not suit the complex and rapidly changing environment in which businesses operate. There is the issue of the locus of emphasis in initiating and implementing change programmes. Three schools of though have also emerged in this regard. There is the Individual Perspective School which believes that the locus of change should be the individual. The Group Dynamics School believes that organisational change should best be achieved through groups and that behaviour of individuals should be changed by influencing group norms, roles, and values. Then the Open System School sees organisations as consisting of several systems and also being parts of the larger system. Thus the internal subsystems interact among themselves while the organisation as a whole interact with the external environment. Changes in any parts of the system affect the other subsystems and also the general performance. TERMS OF REFERENCE: Report how to manage change for a case company Type of assessment - Individual Draft a job description advertising for a change agent suitable for this case organisation. From the points raised by the General Manager, Steve Humphries, it would be good to look at the following areas, which will form a yardstick on which basis decision as to whether or not change is necessary can be taken, what type of change, when and how. Let us look at the strengths of Polyflow Plastics & Packaging Limited: [1] Good contract from established customers [2] Sub-contracts from fellow competitors in the industry [3] Contacts all over London and South East [4] Customer satisfaction due to personal attention by the MD [5] Experienced workers [6] Big market in the packaging products line From the above, it can be noticed that presently there are good contracts both from organisations [established customers] as well as from competitors. From all indications, this has boosted the earnings of the organization and makes

Choose two anthropology questions in this six questions and answer Assignment

Choose two anthropology questions in this six questions and answer - Assignment Example As a rite of passage, hajj represents a change in faith as Muslims who attend this annual pilgrimage are considered to have attained great faith in their religious beliefs. Hajj is also a rite of passage because it is a ritual worship that members of the Islamic faith are expected to fulfill (Tagliacozzo 4). The concept of the â€Å"one-and-the-many† can be said to relate to the notions of whether Hinduism is a monotheistic or polytheistic religion. Based on this concept, one understands how the multiplicity of Gods is an issue of concern in the Hindu religion. Among the Hindus, there is a tendency to worship many Gods as opposed to worshiping a certain religious deity. The various deities in the Hindu religion are a representation of a single supreme being known as Brahman. Hindus do not worship many gods; rather, they have only one god and different deities (Morgan