Compare the Ways in Which Owen Portrays the Extreme...

Compare the ways in which Owen portrays the extreme situations which the soldiers experience in exposure and spring offensive Wilfred Owen was born in 1893 and became known as one of the most outstanding poets of the 1st world war. He himself fought on the front line during the war and witnessed first hand the extreme situations and terrible conditions soldiers experienced. Owen felt that war was pointless causing nothing but pain and suffering and this is shown in many of his poems. Both poems ‘Exposure’ and ‘Spring Offensive’ show the extreme situations and inhuman misery that soldiers went through. In the poem ‘Exposure’ one of the main ways that Owen shows the awful, extreme situation the soldiers are in is by using strong, powerful†¦show more content†¦In ‘exposure’ Owen also shows the extreme hopeless situation the men are in by the fact that they themselves have given up hope, ‘slowly our ghost drag home’ shows that they are moving slowly and thinking of death and never returning home alive. Hope is lost and they have nothing to live for. Owen refers to ‘Shutter and doors, all closed’ showing that the men have no where to go to, they are trapped. The fact that they have ‘forgotten dreams’ shows they have no hope left in them of returning home alive so instead they ‘ turn back to our dying’ Basically they feel their situation has got so bad they have no where left to go but to join their dying fighters. In the poem ‘Spring Offensive’ Owen also portrays the extreme situations that soldiers found themselves experiencing but unlike in ‘Exposure’ here there is a progressive story with a beginning, middle and ending and the tension and situations that the soldiers experience gradually build up and get worse. The title ‘Spring Offensive’ is a juxtaposition, it refers to Spring which is full of new life and hope while at the same time Offensive refers to battle and destruction and like the title the atmosphere of the poem is split into to halves, the first a more relaxed situation for the soldiers and the second part being a more brutal andShow MoreRelatedGp Essay Mainpoints24643 Words   |  99 Pagespoetry online. †¢ Anyone can masquerade a superstition for scientific truth and create a website to scare similarly weak-minded netizens Mainstream BAD: Profit motive and Government-regulated - reliability †¢ â€Å"Don’t let the facts get in the way of a good story† is an instruction often heard in the newsroom †¢ Concept of media ethics is conceived to be an oxymoron. Sadly, many aspects of the modern media are stripped of almost all ethical concerns. In a reality of competition, ratings and

The Rationale For Raising External Loan - 1278 Words

Nigeria and indeed almost all the African countries are now facing an unprecedented debt crisis never known in the history of the continent. The rationale for raising external loan has always been to bridge the domestic resource gap in order to accelerate economic development. This is because nations just like individuals need loans to augment domestic resources. Nigeria decides to borrow in order to finance specific projects. As at today, Nigeria Local and international debt stands at US $60 billion according to The Vice President Yemi Osinbajo. Nigeria debt did not just happen overnight because during some of the successive governments and administration since Nigeria independent from the periods of General Obasanjo’s regime (1976-1979) till Babangida and Abacha regimes (1985-1998), surprisingly, caused the nation’s ‘boast’ to begin to fade. Then, it was discovered that to keep moving, Nigeria had to take foreign loans. In no time, Nigeria was caught up i n a crippling foreign debt crisis that besides compromising its economic progress, political stability, social dignity and cultural integrity, also dealt a debilitating blow to the Nigerian masses. Because of the pains and sufferings they inflicted as a result of implementation of the World Bank IMF policies. Another feature of the crisis is the continued negotiations for rescheduling of the debts (Mimiko, 1997:50). Nigeria made so many frantic efforts before she could be granted debt forgiveness. Nigeria was, however,Show MoreRelatedProject Finance and Loan Analysis Essay1668 Words   |  7 Pagestechnique that is now being used even by many high-profile corporate projects. It is increasingly emerging as the preferred alternative to finance fixed assets and other large-scale projects. As a study, Project Finance includes understanding the rationale for project financing, how to prepare the financial plan, assess the risks, design the financing mix, and raise the funds. As per the International Project Finance Association, ‘Project Finance’ is defined as â€Å"The financing of long-term infrastructureRead MoreDeveloping Process Of A Business Plan And Entrepreneurial Finance953 Words   |  4 Pagesproduct or service opportunity, current resources, and financial projections (J. Chris Leach Ronald W. Melicher, 2014). Business plan is extremely important in regards to attract potential investors because it sells excitement, opportunity, and rationale to them. 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The franchise area of Meralco is home to 25.5 million people, roughly a quarter of the entire Philippine population ofRead MoreAspects of Economic Reforms in the Nigerian Fourth Republic5141 Words   |  21 Pagesinfrastructure, health care and education; distress in the banking sector; low capacity utilization and collapse of the industrial sector; reckless public spending and attendant huge government deficits; corruption, large expansion in the nations external debt, and a general loss of confidence in the economy (Adebayo, 2004; Anyiwe, 1994; Okoh, 1994; Olashore, 1991). Thus, with the return to democratic rule in 1999, one of the cardinal agenda of the democratic government was the re-engineeringRead MoreHedging Currency Exposures in a Multinational Corporation26743 Words   |  107 PagesABSTRACT OF THE MASTER’S THESIS Financial theory offers several rationales for financial risk management. Hedging enables firms to maintain their access to internal funds as well as reduces the costs of financial distress. The theoretical framework offers, however, few tools for currency risk identification and for choosing a proper hedging instrument. This Thesis seeks to help firms manage risks better by defining the currency risk exposures of a multinational corporation, by describing their

How might ‘Naturlism’ be defined within theatrical context Free Essays

How might ‘Naturalism’ be defined within theatrical contexts? Movement in theatre developed late 19th century, presenting ordinary life as accurately as possible, influenced by novelists and playwrights such as Ibsen and Emile Zola. The idea of naturalistic plays was to portray harsh and gritty subject matters, which would emphasize the wrongs in contemporary life which would often be frowned upon and alienate 19th-century audiences. However, by seeing the wrongs in society there is a believe that people will try and better themselves. We will write a custom essay sample on How might ‘Naturlism’ be defined within theatrical context or any similar topic only for you Order Now Naturalism existed only in it’s historical moments Theatre imitating life. Naturalism brought science into the game, with more electricity in theatres, removal of audience, putting them in the dark as if they were eavesdropping. Importance of everyday and ordinary. Potential tool for improving humanity by showing the wrongs. Brought in the fourth wall, analytical distance. extending the idea to the imaginary boundary between the audience and the stage. Character is more important than plot/action. The model of theatre as scientific ideas and the idea that human beings are distinguished by society, like showing the ubject as a product of social forces. Playing around with that idea, like Emile Zola did in his play â€Å"Miss Julie† dropping a high class girl into a test tube with a servant (lower class) of particular type/ character and see what happens. Playwrights tried to get as far away from the theatrical side of plays, by using techniques such as making real time and fictional time the same. It would always be very accurately documented, especially social detail. Lineage or Heredity always played a big part and were controlled by the environments which would explain the ehavior and status of the characters. Naturalism showed a slice of life as it really is, without putting up a show for the audience you see a gritty unpleasant side of life which pays very close attention to detail and behavior, often including battle of sexes, Heredity or Lineage and lots of psychological detail about why the characters are doing what they are doing taking their past and course through life to this point in time into consideration. Which leaves the audience to study the characters outside of what they see in front of them. Reveals the private side of life. Naturalism played a great role in later theatre evolving to Hypernaturalism and symbolism. Theatre of Naturalism will open up new perspectives for anyone interested in theory or theatre, whether scholars or the wider theatre-loving or performing public. Naturalism is a torm ot Realism, but was a more scientific approach than realism which is interested in cause and effect – both inherited and environmental Human psychology Has true view of the outside world but only focuses on what’s going on the inside even though characters come and go How to cite How might ‘Naturlism’ be defined within theatrical context, Papers

Superannuation Financial Services Industry -Myassignmenthelp.Com

Question: Discuss About The Superannuation Financial Services Industry? Answer: Introduction Australian banking system has been recognized in the world for its strongest financial services. The banking system in the country is famous for its systematic underpinning of rules and regulations. All the Australian citizens have the right to be treated fairly and justly with their banking operation, financial services and superannuation. The banking sector in Australia is linked with good governance and cooperative working culture. These standards are strictly regulated in order to provide efficient banking services to the people of the country (Verrender, 2017). In addition to this timely monitoring helps in maintaining the trust of the people in the banking services of the country. Issues related to weakness in governance, inappropriate financial advice by the banking institutions, disputes over insurance claims and money laundering have seriously hurt the goodwill of the financial and banking sector of the country. The government of Australia has created Royal commission to inquire in all these matter. The Royal commission inquiry into the issues of the banking sector will help in gaining back the trust of people (Australia to hold royal commission inquiry into banks, 2017). The report critically examines the issues occurring in the banking sector of Australia. Apart from this, the working of royal commission is also analyzed in order to gain a better understanding. Suitable recommendations related to the issue are also a major part of the report. In the end a brief conclusion summarizes the findings of the report. Research literature survey According to, Lui (2016), managing good customer relations, supervision, resilience and good governance are the key for a successful and healthy banking sector. In recent years the banking sector of Australia has faced major issues related to good governance, customer satisfaction, insurance claims etc. All these issues have hampered the countrys banking sector badly. Australian banking institutions are known for their strong financial services. In order to remain to work efficiently, the banking sector of the country are abide by the strict rules and regulations. In recent years the banking sector organizations have shifted their attention from conduct and good governance. The misconduct in financial sector has a devastating result (Lui, 2016). Australian banking sector is known for its efficient working operations. The superannuation and other facilities provided by the Australian banks have made the customer of the country satisfied. In recent past the country has faced issues suc h as misconduct, misleading information to the customers, weakness in governance has proved quite harmful to the banking and financial sector of Australia. In the views of (Gup, 2006), superannuation services in Australia are at their rapid growth rate, these funds are quite attractive choice in Australia. These are the self managed funds which are high in demand in Australia. Australian banking sector offers attractive schemes for superannuation funds. However in recent past this area has also witnessed risk due to the misconduct and lack of good governance. The problematic incidents have adversely impacted the customers in the financial and banking sector of the country (Gup, 2006). The financial services in Australia were quite strong and it has remained independent in the wake of the recession also. When all other financial and banking institutions were taking assistance from government, Australian banks were independent and maintained their financial environment effectively. In the views of Barwell (2017), the financial sector of the country was devious of any misconduct but in recent times the banking and financial sector has witnessed certain issues which has shaken the whole banking and financial sector of the country. Due to all these situations in the country, the government after thorough research has created a commission called Royal commission to inquire into the matter that has disturbed the calm and peaceful financial and banking sector of the country. Royal commission is likely to work best in the matter which consist of wide ranges of issues and concerns (Barwell, 2017). The Royal commission in its inquiry should give priority to issues which matters most in their opinion have greater potential to harm the financial and banking sector. The commission is required to submit the report to the government so that appropriate actions against the situations can be taken. According to Wilson (2014), with the establishment of royal commission the government is ensuring that the financial system is resilient, fair and efficient. Royal commission is aim to achieve variety of concerns, which involve various types of financial issues, culture, ethics and governance problems. The use of superannuation members retirement savings in any other purpose that does not meet the community standards is not considered to be the best practice by the royal commission and it required taking appropriate steps against the financial entity. Due to recent issues the trust has taken a back seat. The government has decided to establish royal commission in order to ensure that the financial sector of the country is efficient and effective (Wilson, 2014). The Royal commission takes a conventional and focused approach regarding the issue and tries to resolve the issue so that it cannot hurt the goodwill and reputation of the countrys financial sector. A new stop shop is establis hed in order to solve the issues and grievances of the customers. This step has significantly encouraged and strengthened the powers of the Australian Securities and Investments Commission. In the views of Acharya and Beck (2014) a framework has been created in order to hold the financial and banking sector people accountable for their behavior and actions. The step has been taken in order to boost banking and financial sector competition. Royal commission is prepared in order to find the solution of the problem as soon as possible. The government of Australia ensured that any kind of politicizing work with the royal commission cannot occur. The sensible, focused and efficient inquiry by Royal Commission into misconduct and ill practices which are falling below the community standards and expectations is the key to success. The issues regarding money laundering in the financial and banking sector has gained the headlines in the recent past (Acharya and Beck, 2014). These kinds of issues hurt the foreign direct investment of the country and the government of the organization is quite serious about the issue. Australian Securities and investments commission highlighted th at conduct, culture and accountability are certain issues that are hurting major banks and financial sector of the country. In recent times the Australian banks and financial sector has witnessed the cases of breach of money laundering and terrorism financing laws. According to Wilson (2014), the banks and financial sector has developed certain kind of biasness regarding the perception of the information. It has helped in increasing lack of trust in the people and customers of the Australian banks and financial sector. The customers of the banks and financial sector are linked with transparency and good conduct, lack of shareholder pressure has certainly removed counter balance and mitigates the incentive of not doing the right thing (Wilson, 2014). This means that the banks and financial sector has to work hard in order to gain the trust and meet the expectations of the customers. According to Mayes and Wood (2013), in the time of distress in the financial sector and banking industry the government of the country has created Royal commission in order to inquire into the matter that has drastically affected the financial sector of the economy. Royal commission is used as a mechanism for gaining back the trust and confidence of customers in the Australian banking and financial sector. Australian banks and financial sector has faced various kinds of allegations such as serious misconduct which also includes rate rigging, insurance fraud and financial fraud. The Australian interest rate benchmark was manipulated for hundreds of millions of dollars in illegal profits (Mayes and Wood, 2013). There are certain big banks which plays a vital role in the calculation of the benchmark. Another financial issue has changed the methodology. Royal commission is public inquiries that are governed by the act of parliament. The commissions can be called for any disturbance creat ed in the peace, order and good governance in the commonwealth or any public purpose in the country (Ashley, 2016). In the views of Gospel, Pendleton and Vitols (2014), royal Commission investigate misconduct in the financial and banking sector of the country, so in this way, banks which are giving false advice to customers and spends peoples retirement savings and other behavior that generally falls below community standards and expectations of the customers are to be questioned by the Royal Commission. The commission covers the small and big banks, wealth managers, superannuation providers, insurance companies etc and takes out a comprehensive inquiry into the matter. The Royal Commission has the power to summon the witness and collect evidences and can also authorize the police to take search warrants (Gospel, Pendleton and Vitols, 2014). According to Gospel, Pendleton and Vitols (2014), the witness who fails to appear on summon can face arrest and detention. However the Royal Commission powers are limited as it does not possess the power to compensate any customer who got affected by the wrongdoing of the banks and financial sector. It has the power to recommend the government about the issue and recommendations can include changing laws and regulations that govern the banking sector. However the Royal Commission does not have power to change the judgments that have been heard before the courts including hearing of bankruptcy (Gospel, Pendleton and Vitols, 2014). The government of Australia has appointed judge to chair the Royal Commission. The Royal Commission has been expected to submit their reports as soon as possible so that the government of the country can take appropriate action. The report does not contain any kind of bias behavior regarding any banking or financial company. Analysis The Australian banking and financial sector is believed to be the strongest and most reliable in their functioning. During the time of recession, when most of the banks of the world were dependent of the financial assistance of the government, Australian banks and financial system were flourishing. Over recent years various concerns regarding the financial and banking sector has emerged. The banks have been charged with weakness in good governance, delegating inappropriate advice to the customers, insurance claim settlement issues etc (Here's what we know about the banking royal commission, 2017). All these issue has seriously harmed the customer trust and belief in the banking and financial sector of the company. In addition to this, the issues related to misconduct by the banking and financial sector has also affected the majority of customers. The banks and financial sector of Australia has been charged with the allegations that they have spent the amount of superannuation which are the retirement savings of the customers. The government of the country has taken a serious and strict step regarding the financial and banking issues. The government has created Royal Commission to inquire into the matter. The step taken by the government is quite commendable as it has again regained the faith of the customers that the government is concerned about the welfare of the people (Chi, 2016). The royal commission is created to give unbiased report to the government so that they can take appropriate action regarding the issue. The commission is advised to do focus inquiry into the matter so that it can remain free from all other concerns. There are certain areas which are investigated by the Royal Commission that means they do not have to delve themselves into variety of issues (Sweeney and Yaxley, 2017). This is quite good as they ha ve a proper guideline as to which matter comes under their investigation purview. That commission is created to look into the issues of misconduct which has shaken the trust of the people of the country. Misconduct is a serious matter in the banking and financial sector. The Royal commission has been given the power to summon the witness and collect evidences. In addition to this, they have also the power to authorize the police to take search warrants against the concerned person. The powers drawn on the commission is quite effective as it can motivate the members of the commission to investigate with utmost responsibility. The Royal Commission also look into the issue of superannuation in which the banks and financial sector has been alleged of spending the retirement savings of the people (Why Australia does not need a royal commission into the banking industry, 2016). This is also effective as superannuation policy of the country holds a major place in the banking and financial sector of the country. The government has appointed a judge of high court has the chairperson of the Royal Commission. This is an efficient step taken by the government as the judge is quite able to understand the laws and regulations of the country in a better way and the y can evaluate the illegal conduct and other types of issues quite efficiently. Recommendations The government of Australia has taken a quite strong step towards regaining the goodwill and reputation of the financial and banking sector. The Royal Commission has been created in order to resolve the issues related to misconduct. The Royal Commission has been bestowed with various powers however it is quite important to expand their operations area so that they investigate into issues more than misconduct (Conduct at Australia's biggest banks is a 'major problem': ASIC, 2017). It is quite important for the Australian financial and banking sector to involve transparency in their operations so that they can avoid such serious accidents that has fatal effect on their future. It is quite important for the government of the country to properly monitor the actions and activities of the commission (Wallbank, 2017). Apart from this the report submitted by the commission should be tackled carefully concerning all the related aspects. In addition to this it should have given the power to co mpensate the affected people from government funding. Conclusion The Australian banking and financial sector is believed to be the strongest and most reliable in their functioning. The report has critically analyzed the scenario of Australian financial and banking sector, in addition to this it has also examined the working and operations of the Royal commission which has been created by the government of the country. Royal Commission has been given certain powers which have made it more accountable and responsible towards the government and people of the country. References Acharya, V.V and Beck, T. 2014. The Social Value of the Financial Sector: Too Big to Fail Or Just Too Big. World Scientific. Ashley, M. 2016. The financial services industry: Whistle blowing and calls for a royal commission. Precedent (Sydney, N.S.W.), 136, pp. 35-39. Australia to hold royal commission inquiry into banks. 2017. [Online]. Available on: https://www.bbc.com/news/world-australia-42175463 [Accessed on: 21 January, 2017]. Barwell, R. 2017. Macroeconomic Policy after the Crash: Issues in Microprudential and Macroprudential Policy. Springer. Chi, L. 2016. Australian banks face off against rate-rigging lawsuits. [Online]. Available on: https://www.bbc.com/news/business-37127579 [Accessed on: 21 January, 2017]. Conduct at Australia's biggest banks is a 'major problem': ASIC. 2017. [Online]. Available on: https://www.sbs.com.au/news/conduct-at-australia-s-biggest-banks-is-a-major-problem-asic [Accessed on: 21 January, 2017]. Gospel, H., Pendleton, A. and Vitols, S. 2014. Financialization, New Investment Funds, and Labour: An International Comparison.OUP Oxford. Gup, B.E. 2006. Capital Markets, Globalization, and Economic Development. Springer Science Business Media. Here's what we know about the banking royal commission. 2017. Available on: zwww.abc.net.au/news/2017-12-04/banking-royal-commission-heres-what-we-know/9210214 Lui, A. 2016. Financial Stability and Prudential Regulation: A Comparative Approach to the UK, US, Canada, Australia and Germany. Routledge. Mayes, D.G. and Wood, G.E. 2013. Reforming the Governance of the Financial Sector. Routledge. Sweeney, L. and Yaxley, L. 2017. Malcolm Turnbull backflips on banking royal commission after big four call for inquiry to restore public faith. [Online]. Available on: https://www.abc.net.au/news/2017-11-30/banking-royal-commission-announced-by-pm-after-big-four-letter/9209926 [Accessed on: 21 January, 2017]. Verrender, I. 2017. Royal commission into banking: The inquiry that could kill the Government. [Online]. Available on: https://www.abc.net.au/news/2017-11-27/how-bad-are-our-banks/9194984 [Accessed on: 21 January, 2017]. Wallbank, P. 2017. Trust issues facing Australias banks cant be solved by comms, says Anna Bligh. [Online]. Available on: https://mumbrella.com.au/trust-issues-facing-australias-banks-cant-solved-comms-says-anna-bligh-463840 [Accessed on: 21 January, 2017]. Why Australia does not need a royal commission into the banking industry. 2016. [Online]. Available on: https://theconversation.com/why-australia-does-not-need-a-royal-commission-into-the-banking-industry-57558 [Accessed on: 21 January, 2017]. Wilson, S. 2014. The Origins of Modern Financial Crime: Historical Foundations and Current Problems in Britain.

Separating Acids and Neutral Compounds free essay sample

The purpose of this experiment was to use solvent extraction techniques in order to separate a mixture consisting of a carboxylic acid (p-toulic acid), a phenol (p-tert-butylphenol), and a neutral compound (acetanilide). Extraction is the process of selectively dissolving one or more of the compounds of a mixture into an appropriate solvent, the solution that contains these dissolved compounds is called an extract (Manion, 2004). Impurities that are present in the solution can be removed by extracting them from the original solvent into another solvent. This is done by mixing two immiscible (insoluble to one another) solvents (Manion, 2004). By mixing the solvents together rapidly the exchange of the desired product from one solvent will be transferred to the other and the impurities remain in the original solvent. The two solvent layers then completely separate from each other as they are immiscible. The process washing is the reverse process, it leaves the desired compound in the original solvent and the impurities are transferred to the second solvent (Manion, 2004). We will write a custom essay sample on Separating Acids and Neutral Compounds or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The solvent selection generally is determined by polarity, on will be polar typically wathe while the other a non-polar solution (hydrocarbon). The solvent choices that are used will always separate as they are unlike molecules and will not be able to be dissolved into each other. The result is a layering effect of the solvents within the container they are held, the denser layer of the mixture will always appear at the bottom of the container. This phenomenon allows for quick identification of the layers within the experiment with a water drop test indicating which of the solvent take on the water is the aqueous layer. If one of the compounds in the mixture can be converted into its ionic form it can be more easily extracted into an aqueous layer as it becomes soluble within the solvent (Manion, 2004). By use of acid-base reactions the ionic components that have been broken down due to the reaction become soluble with in the aqueous solutions. The techniques also need to facilitate this experiment were the use of pH paper to 2 determine acidity; determine melting points of experimentally derived substances, separate solids from solution with vacuum filtration, and to speed evaporation by use of air. Materials and Methods The extraction mixture was prepared by weighing out 0. 25-. 35 g of acetanilide, 0. 4-0. 6 g of p-toluic acid, and 0. 4-0. 6 g of p-tert-butylphenol. The exact masses weighed for the experiment were recorded in a lab notbook. Then in a 100-mL beaker 25 mL of tert-butyl methyl ether was added and the three solid compounds listed above were added and mix until dissolved. The solution was then poured into a 125-mL separatory funnel and place in a support ring attached to a stand. The extraction of the p-toulic acid was carried out by the addition of 10 mL of 0. 5M aqueous NaHCO3 being added to the separatory funnel. Then a glass stopper was placed into the funnel the funnel was inverted while keeping pressure on the stopper not allowing any of the mixture to spill out while the funnel was rocked back and forth in order to gently mix the two layers. The gas was released from the funnel periodically as the mixture was shaken until there was no longer any gas escaping from the open stopper in the funnel. The separatory funnel was then placed back on the supporting ring stand and the layers were allowed to again separate. The identity of the two layers was then determined by introducing several drops water of just below the surface of the top layer of solution with a pasture pipette in the funnel. Observation of the aqueous layer’s change was noted. The glass stopper was removed from the funnel and the stopcock on the funnel was opened to drain the aqueous layer from the funnel into a clean and labeled 100-ml beaker. The ether layer remained in the funnel as the stopcock was closed just as the bottom of the aqueous layer reached the top of the stopcock. This process was then repeated two more times with subsequent additions of 10 mL of the 0. 5M aqueous NaHCO3 and the aqueous layers drained off into the above mention labeled 100-mL beaker. Finally 5 mL of deionized water was placed into the funnel and mixed. The water was then drained off into the beaker containing the aqueous solution extracts. The solution was then saved until need later in the experiment. The extraction of the p-tert-butylphenol was then carried out in the exact same fashion as the p-toulic acid, with the exception that the aqueous solution added to the remaining ether solution was 10 mL of 0. 5M NaOH. The solution was mixed and the gas was in the funnel, along with the extraction of the aqueous layer three times into a clean and labeled 100-mL beaker. As in the previous step an addition of 5 mL of deionized water was used in the final extraction step. The extracted solution was also saved for later in the experiment as was the ether layer remaining in the separatory funnel. The retained solution from the NaHCO3 extraction was used to precipitate the P-toulic acid. Drop wise 3M HCl was added to the extracted solution carefully until no more precipitate was formed and the solution tested acidic, with a pH reading less than 3 as indicated by pH paper testing. A piece of clean filter paper was then weighed and the mass recorded in a lab notebook. A vacuum filtration system was constructed with a Buchner funnel the filter paper was used to retain the precipitate crystals that were formed in the previous process. Then the crystals were set to air dry completely atop the filter paper on a watch glass. The dried compound was then weighed to obtain the sample mass and a small amount of the compound was placed into a capillary tube to be used to obtain a melting point measurement. The isolation of the p-tert-butylphenol was done by first heating the NaOH extracts to 60Â ° C obtain previously in the experiment to remove any remaining tert-butyl methyl ether that could inhibit the crystallization of precipitate. The solution was heated on a hot plate in a fume hood to the desired temperature and then allowed to cool. Next, 3M HCl was added until the mixture was acid having a pH less than 3. The mixture was then placed in an ice bath to further facilitate crystallization. A piece of new filter paper was weighed and the mass recorded in a lab notebook. The filter paper was then used in a Buchner funnel filtration system to separate the p-tert-butylphenol crystals from the solution. The crystals were than placed on a watch glass along with the filter paper to air dry completely. The dried compound was then weighed to obtain the sample mass and a small amount of the compound was placed into a capillary tube to be used to obtain a melting point measurement. In order to isolate the acetanilide the reserved ether layer in the separatory funnel was transferred to a clean 125-mL Erlenmeyer flask. Then approximately 1 gram of anhydrous sodium sulfate was added to remove any traces of water from the solution. The flask was then stoppered to allow the solution to dry for five minutes as it was swirled occasionally. A clean 100-mL beaker was weighed and the mass recorded and the cleared dried ether-acetanilide layer was transferred to it. The ether was then evaporated from the solution by being heated on a hotplate as a stream of air was passed over it. The remaining oily residue, the acetanilide, was crystallized by placing it in an ice bath. The acetanilide crystals were then allowed to dry, after they dried they were weighed and the mass recorded. The dried compound was then weighed to obtain the sample mass and a small amount of the compound was placed into a capillary tube to be used to obtain a melting point measurement.

Ascertain cause manner and time of death essays

Ascertain cause manner and time of death essays Ascertain cause, Manner, and Time of Death The Presumptive Sings of Death include cessation of respiration, cessation of heartbeat, changes in the eyes, and cooling of the body. Positive signs of death indicate that death has occurred. This includes postmortem lividity, postmortem rigidity, instantaneous rigor, postmortem decomposition, and insect invasion. All of these signs of death can help you determine time, cause, and manor of death. Cessation of respiration is the apparent lack of breathing. In certain types of death like electrocution and drowning, the victim may not be breathing but life may still exist. To determine if breathing is occurring, watch movements of the chest and abdomen. You can also hold a mirror over the mouth or nose too see if the victim is breathing. If breathing is absent, other signs of death should be looked for. Cessation of heartbeat is the absence of the heart beating. A person qualified using a stethoscope can only determine it. The doctor can't always detect a weak heartbeat so feel for the pulse or lay a hand flat over the left side of the chest. If no heartbeat it is likely that death has occurred but it should be confirmed by another person. Cooling of the body does not indicate death because the body may have cooled of "medical conditions retarding circulation or by prolonged exposure." If death has occurred the body will become the same temperature of its surroundings. The cooling of the body can be different in the area were the body is. If it were found in the snow the body would cool much faster then if it was found on a hot day. If the body is found in room temperature and it is "cool and clammy" it is likely that death has occurred at least 12-24 hours before it was found. " The temperature of the body is affected by the environmental factors involved." The positive signs of death indicate that death has o ...

Problem in your local community Essay Example | Topics and Well Written Essays - 750 words

Problem in your local community - Essay Example According to traditional settings and history, the man usually stands as the breadwinners of the family. He works hard to earn money in order to support his family from outside work. The woman on the other hand is the caretaker of the family. She stays at home to take care of household chores, take care of the children, and to support the men. However, in modern times, there is a split in gender roles as more women are increasingly becoming breadwinners of their families, providing the majority of household income and needs. Gender roles grow closer by the day as we now have more and more stay-at-home dads taking care of the children while their wives go to work. Every society has a mechanism that allows for variations in the gender roles or sexuality of their members. This allows males to perform female chore while the men perform masculine chores. In the olden tradition, this was berdache, where a male who did not have strengths, skills and expertise equaled to his fellow male counterparts played the female gender roles while the strong men went to work. In modern societies, there is little or no emphasis on genders roles. In fact, they advocate for empowerment of women and education of the girl child. Hence the slogan, what a man can do a woman can do better. This shows just how open the society is to free participation of gender roles for both sexes. Men can work in jobs that were traditionally feminists, such as hairdressing and beauty therapy, while the women can also perform functions that traditionally were for the men, e.g. leadership and administration. Both sexes are equal and can perform each other’s roles as competently a s possible (Fausto-Sterling 19). The success of this development angles around the various feminists movements that took place across the world championing for the equal rights of women within the society. In fact, governments and other ruling

The Second Rich Generation in China Interview Report Essay

The Second Rich Generation in China Interview Report - Essay Example e most expensive private universities in Los Angeles and he is planning to transfer to the University of South California where his father made half-million dollars in contributions. Since Mr. Mo Han falls under the category of the second richest generation in China, he has a good understanding of this group of individuals and the implication of their lifestyles. Although it took me some time to fix the meeting, I was glad that at the end he could spare me an hour to meet him. When the taxi dropped me off, I found out I was in front of a tremendous villa, and there was a brand new white Lamborghini in front of the villa. After I explained to the guard why I was here, he took me to the back of the house, and there was a gigantic swimming pool there. Han was lying on a chair next to the pool with his sunglasses on. â€Å"Hi, I am†¦Ã¢â‚¬  â€Å"I know who you are, let us get started.† Han interrupted my introduction. To begin, I started by imploring the meaning of the term the SRG that hits most of the media channels occasionally. Han took off his glasses and said, â€Å" a group of people just like me, young and rich, get the money from their family†. A question that emerged from this point was how his parents got that rich while most of the people in China are still worried about how to pay their rent. After flashbacking, Han told me the story of his family. Han’s father operated a small steel factory after he graduated from col lage. After a few years because of the sharp insight, he decided to sell the factory and started doing the real-estate business, and that is the period which Chinese real-estate market just started growing. Han termed this period as the period of â€Å"economic boom† when many investors benefited from a growing public demand. After this, we looked at the negative connotation that the word SRG has come to have in the recent past. In his opinion, this group of people including him has persistently lived a filthy lifestyle. â€Å"We want people to know

CARRIAGE OF GOODS BY SEA Coursework Example | Topics and Well Written Essays - 3750 words

CARRIAGE OF GOODS BY SEA - Coursework Example are founded on the application of the Carriage of Goods by Sea Act 1971 and the Hague/Visby Rules 1968. Contracts for the carriage of goods by sea which are described by a bill of lading are covered by the Carriage of Goods by Sea Act 1971 which gives effect to the Hague-Visby Rules 1968.1 The 1971 Act and by extension the Hague/Visby Rules 1968a are only applicable to â€Å"outwards bills of lading† which essentially means bills of lading that are issued â€Å"from a British port† or a port in Northern Ireland so that the â€Å"port of destination is immaterial†.2 Specifically Article X of the Hague Visby Rules 1968 provide that: The provisions of these Rules shall apply to every bill of lading relating to the carriage of goods between ports in two different States if (a) The bill of lading is issued in contracting State, or (b) The carriage is form a port in a contracting State...3 The applicability of the Hague/Visby Rules to the contractual terms of the bill of lading between Bushey and Blanca is important in terms of establishing possible liability and claims. Pursuant to Article IV of the 1968 Rules, the carrier is only â€Å"liable for loss or damage arising or resulting from unseaworthiness† if such unseaworthiness is â€Å"caused by want of due diligence on the part of the carrier to make the ship seaworthy† and to ensure that the ship is â€Å"properly manned, equipped and supplied†, before and at the start of the voyage.4 On the facts of the case it is not revealed whether or not the hull to the MV Costanzia was damaged prior to the voyage or damaged at the beginning of the voyage. As it turns out the facts merely reveal that the damaged hull was discovered at the beginning of the voyage and thus it must be assumed that the carrier (Bushey) performed due diligence in ensuring that the ship was seaworthy at the beginning of the voyage as they immediately contacted Hadley (the shipowner) who in turn dispatched ASS a society to which Hadley belonged to survey the damages. ASS’s surveyor however, erroneously determined that the ship was seaworthy for the voyage to Canada after temporary repairs, but would have to have more thorough repairs conducted once the ship arrived in Canada. Based on the surveyor’s erroneous findings, the ship set sail once again, but subsequently sank with the result that its freight was lost. Assuming the hull was damaged prior to leaving the port at Southampton, the ship was not seaworthy rendering the carrier liable if the unseaworthiness is a result of the carrier’s own negligence.5 If the hull was damaged prior to leaving the port, it can be assumed that the carrier was negligent, and thus Article IV(2)(p) applies. Article IV(2)(p) provides that the ship owner and the carrier will only be exempt from â€Å"latent defects not discoverable by due diligence†.6 It can be argued that since the damage to the hull was discovered once the vo yage began, it was not a latent defect that could not have been discovered by due diligence. Based on the assumption that the damaged hull existed prior to the voyage and ultimately caused the damages and losses suffered by Blanca, both Bushey and Hadley as carrier and shipowner respectively are liable under Article IV(2)(p) of the Hague/Visby Rules, 1968. Even if the damages to the hull were not sustained until after the ship began its voyage, Bushey and/or Hadley will remain liable under the Hague/Visby R

Impact of the Sarbanes-Oxley Act on Internal Controls

Impact of the Sarbanes-Oxley Act on Internal Controls 1. Introduction In 2001, Enron reaffirmed that their previous financial report had to revise as accounting errors existed in their computer system. After that, Enron the largest US corporate with assets of $63.4 billion faced the end road of bankruptcy suddenly. Four thousand employees face losing theirs job and retirement pays (Benston, 2002). It is not merely one person can break a solid business structure. The result of investigation shows this case was a corporate scandal. The Enrons top executive empowered the employees to manipulate the stock price. As a result, the Sarbanes-Oxley Act was legislated because of the fraud behaviors which created by Enron. President Bush described this scandal as the most far-reaching reforms of American business practices since the Great depression when he signed SOX Act (Hays 2003, cited in Eichar S. 2009, p.1). It seems likely that the weak internal control system were has ability to prevent the accounting scandal happening. Moreover, the top managers did not function effectively in order to monitor theirs companys financial condition as well as involving in accounting scandal. Another problem is that the managers ethics behavior needs to be tested and considered. The main purpose of SOX Act is to prevent a fraud such as Enron case happening again, whereas some people have the skepticism with SOX Act that can still work for modern corporation. This paper attempts to analyse that internal control was generally become more effective since the Enron scandal. 2. Accounting Information Systems The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has a definition on internal control that as a process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. (http://www.coso.org/resources.htm) When Sarbanes-Oxley (SOX) Act (to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes, US congress) (SOX Act) has been signed in 2002, the concept of internal control has been carefully considered in information system improvement. The section 404 of SOX Act indicates that company has the responsibility to declare the assessment of internal control structure in each fiscal financial report. For an organization, an accounting information system (AIS) which is a key framework for information system plays an important role in organization, processing and management the process of transaction, which is a foundation for building information system in business (Moscove, 1999). Because accounting information system could bring benefit for computerized company. Not only can it control obvious audit trail (an obvious evidence to confirm the transactions accurately) for purpose of assurance and auditing, but also it has connecting general demand for physical protection of assets. Nowadays, the Enterprise Resource Planning (ERP) system is used popularly after SOX Acts had announced. ERP system is built based on the advantage of accounting information system. According a research indicates that 80 percent of the fortune 500 firms have implemented the ERP system (SAP, 2005 cited in Brown Nasuti, 2005), because of the following benefits: accessing data in time, integrating the process of business operation and transferring internal information correctly. The SOX Acts requests the enterprises should keep going on evaluation of the management risk, ERP systems still has significant effect on collecting risk management data as companies used it (Brown Nasuti, 2005). Research (Huang, Hsieh, Tsao, and Hsu, 2008) shows the most important factor of internal control dimensions is the control environment: monitoring. There is a good example illustrates some main elements of internal control as using ERP system. Research (Huang, Hsieh, Tsao, and Hsu, 2008) finds some featu res of using ERP systems in Taiwan public companies and there are most important results tally with the purpose of internal control:(1) Establishment of IT organizations and their relations, (2) Integration and communication of financial information, (3) Development of IT strategic plans, (4) Management of information quality, and (5) Monitoring of operating procedures (pp. 104). This result is exactly integrated with the original definition of control environment by COSO: The Control Environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.(COSO, 1992 cited in Huang, Hsieh, Tsao, and Hsu, 2008, p. 114) As the result, the primary task is making security for physical control, in order to process the internal control function effectively. In addition, the senior management support could be a main factor caused ERP and IT project implementation successfully. The second issue which should be considered for internal control is integration and communication of financial information. The ERP systems could support utilize IT to combine organizational resources and information about finance and accounting for companys operation strategies. Furthermore, the SOX section 404 has regulated the internal control leading to contribution of financial reporting (Huang, Hsieh, Tsao and Hsu, 2008). The company mangers not only could use financial information for evaluating their companies financial structure and the result of operating, but also public users have more confidence to invest these companies with their safety financial information. Therefore, it is necessary to confirm the relevance and reliability of financial information. Today, firms should consider implementing a new concept of internal control monitoring (ICM) technology for purpose of support and facilitate internal control processes. There are two definitions that explain ICM function: ICM technology encompasses a range of control monitoring tasks, including the automation of routine control tests, enhanced risk assessments, evaluation and documentation of controls, and managing and communicating control assurance activities (COSO 2009 cited in Masli, 2010, pp.1103-1104) and The goal of ICM is to enhance the overall visibility of the organization to risk and performance through the effective use of technology (KPMG2008 cited in Masli, 2010, p.1104). Masli(2010) shows that most companies had imputed large-scale investment in IT development in the last ten year. Unfortunately, these funds were wasted, because some reasons caused the plan to fail, such as untrained workers can not fully use the leading software effectively and physical hardware inco mpatibility. Different than AIS and ERP system, the ICM concentrates on risk assessment and responds a message immediately if somebody intends to break internal control system. The ICM technology can link with other data of operating index. For instance, if the supervisor finds companies stock price has an unusual fluctuation in stock marketing, the monitoring system will respond to high executives and list the potential factors together. For these reasons, there is no question that the ICM technology can be used in every firm. 3. Organization of board of directors In Enron Company, the board of directors does not have responsibilities to detect the weak financial structure. Even though there were 15 members in the board of directors, they do not prohibit managers using high risk accounting standards, and ignore any potential because all members are. Furthermore, the each member had received more salary and owned high amount of Enrons stock (USA senate report). The board of directors could affect the quality of companies internal controls. First of all, one thing which has to be considered is the number of outside directors on the board of directors. Research (Beasley, 1996 cited in Yan, Jian Nan, 2007) suggests that the board independence does not usually lead to the problem of financial fraud. Then, other expertise indicates it is necessary to consider the number of directors in a board. Enhancing the board structure could reduce the likelihood of the business being exposed in weak financial system and improve the financial reporting rationality. Research (Dalton, 1999 cited in Yan, Jian Nan, 2007 p.308) states a large board has more expertise than a small one, and that it tends to be more effective in monitoring accruals. It seems that the phenomenon of weak internal control does not exist in a large board. Moreover, another expertise finds that the board size is beneficial for audit committee independence and a large board of director could have the effective audit committee as well as served high-quality audit services (Yan, Jian Nan, 2007). It seems that there are more outside directors can enhance the quality of internal control, because their independence can not be affected by compensation such as the director fees and stocks. Under SOX, the primary issues of setting up the independent auditors could lead to the reliability of the internal control. The SOX section 301 requires that the audit committee has responsibility for ensuring the audit report and each member should be independent (SOX Act). From the Enron case, it is clear that the audit committees can enhance the financial report quality and offer effective monitoring censorship in internal control. An audit committee has some responsibility of such as: review of the internal audit department and the annual audit plan, evaluate of annual financial reports and the results of audit, criticize of the internal accounting controls, and security of business assets. (Steven T., 2005 p.58) Steven T. (2005) points out that companies have the reliable financial information, because their audit committees are independent. Then, if the members of audit committees have high financial background, it can find that these companies are unlikely to have problem of i nternal control and have more abilities to find the faults of internal control (Yan, Jian Nan, 2007). One issue which should be considered the audit independence has a significant effect on disclosure of firms internal control problems. Because the fees are a potential factor to affect the relationship between auditors and client businesses, the auditors are more likely to ignore potential problems and issue an incorrect opinion on clients internal controls. Conversely, an expertise claims that there is no relation between non-charge services and independence. In order to maintain auditors reputation, they could provide high-quality service and prevent anyone doubted about their independence (Yan, Jian Nan, 2007). It can be concluded that the independence for board of directors is more important than the outside auditors (Certified Public Accountant films). 4. Business ethics In this decade, the world economic system faces one big challenge that more and more frauds have happened in each year, such as accounting manipulations, and unethical behavior. The early law and legislation aimed at purpose of financial establishment and the security of the monetary system (Rockness, 2005). Consequently, the fraud scandals happened again and again. The Sarbanes-Oxley Act has the function of providing a regulation for companies ethical behavior. The SOX section 301 has ruled on the responsibilities to the audit committee, because the audit committee plays an important role in board of directors. Analyzing recent ethical failures, one study (Lublin and Carms, 2003 cited in Rockness, 2005 p. 45) indicates the audit committee was directly involved, perceived as too closely tied to the corporation, or oblivious to financial reporting situations. In this way, the audit committee has to provide a mechanism which communicate the unethical behavior to companies employees and the external auditors. Additionally, it is obvious that SOX Act not only provides strict rules for business, but also giving guidelines for companies to establish the ethical atmosphere in order to maintain the high working performance. The SOX section 406 requires that public corporations should set up a code of ethics for senior managers, and moreover, they have to explain in annual report why not having code of ethic. The main purpose of code should be included: promotion of honest and ethical conduct, full and fair disclosure, compliance with laws, internal reporting for violations, and accountability for adherence to the code. (Securities and Exchange Commission, 2003b cited in Rockness, 2005, p. 46) In last two decades, most American companies have had an ethical code. Some of European companies also have accepted this trend. These companies have installed the codes to give theirs employees a guideline for work (Sobczak, 2003 cited in Stevens, 2007). According to one study (Kaptein, 2004 cited in Stevens, 2007) different countries companies have the different results, when those companies have implemented ethical codes. A study (Kaptein, 2004 cited in Stevens, 2007) finds that European codes concentrated on work environment are 50% that more than American codes. Conversely, the honesty was a significant issue for American codes (64%) compared with European codes (45%) and Asian codes (38%). It is clear that Americans organizations usually less concern fairness in the work. In the Enron case, it found that Enron were willing to offer high reward in order to motivate their employees to reach the business goal with the unethical behaviour. To summary all mentioned above, successful companies should have a unique ethic value that connected with business goals. These employees could use different business skills at work. It can be more flexible and adaptable without losing their important ethical values. The long term goal for businesses is that infuse a new thinking of purposeful task with the pure ethical values rather than pursuing the high income (Stevens, 2007). 5. Conclusion In conclusion, SOX Act makes the profound impact on internal control building and there are three aspects could explain why recent internal control is effective for the organizations. First of all, the role of accounting information system offer the important audit trail for accurate auditing and another benefit is protection for the physical assets. Moreover, enterprise resource planning software has an additional function which is risk management. Taiwans example shows that the ERP is linked with enhancement information quality and monitor the operating process and another function is it can integrate internal control with the communication of financial information for the operation strategies. Then, new trend is for implementation of the internal control monitoring combined with ERP system. It can ensure security of the information effectively and detect the unusual signal immediately. Secondly, the independent audit committee is an essential requirement for enhancing the financia l report quality and monitoring the internal control. More members in the board of directors could enhance the quality of audit committee and provide high-quality audit job for the companies. The last aspect is that the SOX Act has mentioned organizations should disclosure the code of ethics in financial report. It means the business have the responsibility for training the ethical culture to theirs employees. As discussed above, the SOX Act has ruled to make the internal control effective. It seems that the information system, managers structure and ethical concept have been improved and achieve the internal control effective.

Ted Kaczynski, the UNABOMBER - An Ethical Case Study Essay -- Philosop

Ted Kaczynski, the UNABOMBER - An Ethical Case Study The intent of this study is to determine exactly how much responsibility Ted Kaczynski must accept for his actions as the UNABOMBER. The essential problem of the situation is that Kaczynski claims complete responsibility, but he has been ruled mentally ill by the State. He adamantly denies his illness, stating that social maladjustment, although technically a sickness, is distinct from an organic based illness, and therefore within his realm of free will. We will also address the role his brother and sister-in-law played in the tragedy, their motives, and the impact their pleas have brought to bear on the dilemma. We will examine this ethology from an existentialist perspective, as this is the most applicable to Ted Kaczynski himself. Case Summary During an 18-year period as the UNABOMBER, Ted Kaczynski wounded 23 people and killed 3 with pipe bombs. He is a vehement anarchist and Luddite who feels that oversocialization and technology are destroying Man and strangling out any kind of Freedom he may have ever possessed. According to section 114 of his manifesto, "The system HAS TO regulate human behavior closely in order to function†¦. Bureaucracies HAVE TO be run according to rigid rules†¦. It is true that some restrictions on our freedom could be eliminated, but GENERALLY SPEAKING the regulation of our lives by large organizations is necessary for the functioning of industrial-technological society. The result is a sense of powerlessness on the part of the average person. It may be, however, that formal regulations will tend increasingly to be replaced by psychological tools that make us want to do what the system requires of us." Evidenc... ... Conclusions Existentially, David has made the dominant decision in the end, and the truly free decision. Ted, as do most ‘martyrs’ (which is how he views himself) has chosen to sacrifice his freedom by not ending his own life. Right to die? He has it every day when he looks around him. If he leaves his right to die in someone else’s hands, he accepts no responsibility and therefore does not truly exist as a free individual, and therefore does not have a right to die. The strengths of this model are that there is an intrinsic master and slave: this is also the weakness, because Ted denied the existence of the master in that all men were there own masters. Unlike Ted, who claims to accept responsibility but actually denied it by denying the inequality of existence, his brother did accept the responsibility by choosing to exist in dominance.