Veterans And Their Struggle With Homelessness - 1177 Words

There have been stories of hardship, stories of how people have overcome, how they have beaten the odds; but how many of those stories been of veterans and their struggle with homelessness? The stories that are shown of homelessness do not show the full extent of what those people go through. This is shown in Michael’s case, a veteran who resided in Los Angeles, a man who lived under a bridge for ten years. Michael had become ashamed of his appearance and situation, at first he would resist those who offered him help. Although it seems like it would be easy for one to accept the help that he was in need of, it is not easy for those who have been completely dependent on themselves for such an extended period of time. The U.S. Department of Veterans Affairs (VA) has done a great deal to try to assist those in situations similar to Michael s, but they do not have enough of an outreach to help all of those in need. Furthermore, it is impossible to know the exact number of veterans in need of assistance, and that is including the approximated amounts, they are not able to help all of those in need. However, in recent years the president has gotten involved to assist in the fight against veteran homelessness. The VA and other such programs that are aimed to help veterans have helped in a variety of areas including: general and specialty physical and mental care, rehabilitation programs, treatment programs, specialty clinics, community living centers, transitional housing,Show MoreRelatedThe Social Welfare Issue Of The Vietnam War1481 Words   |  6 PagesIntroduction Homelessness is and can be a temporary living condition of an individual that can’t financially or physically afford to pay for a place to live or if their current living conditions are unstable. In our society, there are many people who are homeless; some have no friends or family support. Some believe that they may be a burden to others who may try to help them, and some may just choose to be homeless. Many reasons lead people to become homeless, people sometimes just hit the bottomRead MoreThe Social Work Of A Social Worker1551 Words   |  7 Pagesworker is working with a homeless individual, it is crucial to â€Å"begin where the client is†, while assessing the client’s current needs. Homelessness continues to be a prevalent social issue that continues to affect the lives of many citizens and that social workers continue to advocate for change. During the past couple of years, homelessness has increased eminently, particularly in New York City. Our society has failed to come up with an effective plan to resolve this issue. I believeRead MoreHomelessness On The Rise Of Homelessness1353 Words   |  6 PagesHomelessness affects men, women, families, children, youth, and veterans. While structural factors, like the unequal distribution of income and lack of affordable housing, cause homelessness, certain vulnerabilities may determine who is at higher risk for homelessness. These include addictions, mental illness, domestic violence, medical conditions, and lack of education or job skills. This research paper will shed some light on the issue of homelessness and how we can prevents it with some suggestedRead MoreThe Problem Of Homeless People1280 Word s   |  6 PagesWhen thinking of homeless people, one would probably think of a bum who is an addict or alcoholic. Homelessness affects a variety of people. Homelessness as an issue in today s society is largely ignored. The problem of homelessness is barely noticed. The growing population of homeless people is shown that more people are still suffering financial problems and struggling in maintaining their life basis. Many families and children have experienced trauma prior to becoming homeless. Parents areRead MoreHistory Of Social Welfare Of Veterans1532 Words   |  7 PagesThe paper will address the history of social welfare of veterans the social, economic struggles of departure from the armed services to become a productive member of society discussed some of the stats on veteran employment, health issues, and homelessness elucidated some the services veteran received after their enlistment from active duty. Introduced non-profit organization resources for vets of all spectrums going through the filling process to file disability compensation claims. ThereforeRead MoreReturning Home From A Tour1360 Words   |  6 PagesVeterans returning home from a tour in a combat zone or from completing their service to our nation are common stories seen in the news. These veterans however are facing numerous problems upon their return, such as: readjustment, Posttraumatic Stress Disorder (PTSD), une mployment, and homelessness. These are just a few of the many issues that they are facing when returning home, but a problem that needs awareness and solutions. As a veteran, I can say one of the main issues I have faced when IRead MoreMental Health Issues Of Vietnam Veterans1595 Words   |  7 PagesSociety does not accommodate the needs of Veterans in terms of housing and health services upon returning to civilian life. Vietnam veterans are infamously known for being homeless and having a host of mental health issues. Today’s veterans have more support systems but the success of those systems may vary from region to region. In the Puget Sound region there are many homeless veterans despite efforts made by communities and municipalities. Issues of access to health care and inadequate communityRead MoreA Brief Note On Open Your Eyes ! Homelessness863 Words   |  4 Pages Open your eyes! Homelessness is not just people living on the streets or cars because they chose to. Now empathize with the homeless. These are the people that are unable to acquire a lasting, regular, and safe place to reside. Often times society views the homeles s as an invisible aspect of society and others view them as nuisances. There are so many underlying factors that explain why one is homeless, and what society can do to help this social issue. The basic human necessities in life areRead MoreHomeless in The United States 1309 Words   |  6 PagesHomelessness is a problem that happens in many different countries around the world. Definitions of homelessness are defined in different meanings by different people. However, the Stewart B. McKinney Act defines a homeless person as â€Å" one who lacks a fixed permanent nighttime residence or whose nighttime residence is a temporary shelter, welfare hotel, or any public or private place not designed as sleeping accommodations for human beings† (McNamara 1025). It is impossible to find out exactly theRead MoreArgumentative Essay On Homeless Veterans1403 Words   |  6 Pagesare already defeated.† (Applewhite  ¶ 17). A quote from a homeless veteran shows how even though he has tried to relieve himself of the homelessness, it does not always end with the outcome that he wants, which leaves him feeling defeated, as well as thousands of others. About â…“ of the homeless population are veterans, and they are usually the ones that need the most help (VA Expands Partnerships  ¶5). The struggle that homeless veterans face everyday in the United States is a growing problem that needs

Significant Role Of Characters In Dolls House - Free Essay Example

Sample details Pages: 3 Words: 1045 Downloads: 2 Date added: 2019/06/10 Category Literature Essay Level High school Tags: A Doll's House Essay Did you like this example? A dolls house This play revolves around main characters like Nora Helmer and her husband Torvald Helmer. This play took place on Christmas Eve when Nora Helmer enters the house by carrying gifts for her children. At that time her husband has been promoted to bank manager and they can now afford more comfortable life. Don’t waste time! Our writers will create an original "Significant Role Of Characters In Dolls House" essay for you Create order The character of Torvald is very important in this play and his role is manager of bank where he does important decisions and his wife convinces him to make this decisions. There are other characters like Dr Rank who is a friend of Torvald and Mrs. Linde who is a friend of Nora and Krogstad who is a low level employee in that bank where Torvald is a manager. The roles of all these characters are critical and their roles affect the relation of Nora and Torvald. The turning point of this relation starts when Mrs. Linde after so many years come to meet Nora and she told her about death of her husband and she asked her to convince her husband in getting job in bank for her. At that time Nora revealed her secret to Mrs. Linde that when her husband was sick then she illegally borrowed money for the trip to Italy and her husband Torvald is unaware of that. This shows that how critical role it is for Nora. This secret has played a important part in this play and at the end it resulted to end the relation of Nora and Torvald when Torvald came to know about it by a letter from Krogstad because it was Krogstad who arranged that money for Nora and when he came to know that his position is in danger in bank as Torvald warned him that he would be given a resignation letter and after that Krogstad blackmailed Torvaldrs wife to convince her husband but she failed and so Krogstad revealed the secret of Nora. After reading the play, it can be predicted that this play is based on woman role and this woman is Nora. Her role is critical in this play and her role is very important. The way she illegally borrowed money for a trip is the only reason to create misunderstandings between her and other characters like Krogstad. Her friend Mrs. Linde did not help her in this matter and she decided to be with Krogstad in the end. It shows that Nora was empty inside and she was helpless as well. The roles of other characters affect her role as Mrs. Linde come to her so that she may asked her husband to hire Mrs. Linde as an employee in bank. And Krogstad come to her to blackmail her to reveal her secret if she would not convince her husband to maintain his position in the bank. So overall, she was forced by other characters to do these things. At the point when Ibsen portrays this as a human rights story, I think it is on the grounds that there are a few people in need that those living in solace possess no energy for. Ibsen would positively have known about a ladys place inside society (and this play cause an incredible mix when it was first performed in front of an audience), notwithstanding, he sees past that to the requirements of dads and widows, moreover. He makes a strong contention for indicating more solid concern and support for those in need by lifting up the issues of those less blessed in the play. The theme of the play fills in as a reasonable outline of womans rights. A Doll is means the situation of a lady in the family. A noteworthy character utilized to depict is Nora. She is hitched to Helmer who alludes to her as a negligible doll instead of a spouse. Nora is alluded by her better half as a warbler, a songbird, a squirrel, names that propose that she is so unimportant to her. The female characters of Nora, Mrs. Linde and the Nurse all need to forfeit themselves to be acknowledged by the general public, or even to have the capacity to experience their lives sensibly. Nora not just forfeits herself in acquiring cash to spare Torvald, however she loses the kids she without a doubt adores when she chooses to move out of the marriage and seek after her very own character. Mrs. Linde penances the genuine romance of her life, Krogstad, and weds a man she doesnt love with the end goal to help her destitute relatives. The Nurse needs to surrender her own youngster to take care of other individuals kids, with the end goal to achieve some money related solidness. In Ibsens time, ladies who had ill-conceived babies were disparaged, while the men dependable proceeded onward with existence with no preference. Noras deserting of her youngsters can likewise be translated as a demonstration of generosity. In spite of Noras extraordinary love for her kids showed by her com munication with them and her incredible dread of defiling them, she relinquishes them. Nora emphatically trusts that the caretaker would be a decent mother and that abandoning her kids was to their greatest advantage. Conclusion All the characters play their roles significantly in this play and all the characters affects other except the character of Dr Rank. Because he is the one who has no interest that what other thinks about him. This play revolves around the main character which is Nora and her secret. And in the end when her secret reveals, she finds herself strength to leave. Ibsen settles the play by portraying every one of the ladies characters as womens activists who relinquish their doll lives to leave like free, huge, and capable in their social orders. Nora, Linde, among others, start as slaves however end a womens activists. We can tell that Nora cherished her kids however she needed to forfeit and abandon them. The other significant job is the familial obligation. This is decisively a desire for the general public. Noras takeoff is viewed with a peculiar eye from the general public since she isnt relied upon to take off. For the most part, ladies are taken to be mediocre and are henceforth giv en the jobs taken to be second rate.

The Importance Of Proper Nutrition For General Health And...

The Importance of Proper Nutrition to General Health Fitness Goals With the obesity rate in America exceeding 50 percent — including adults and minors — an urgency has been created for people to become fit. The Centers for Disease Control and Prevention released numbers that reveal that more than two-thirds of the nation’s population is either overweight or obese — with there being more people who are obese than those who are overweight. As people engage the process of improving their fitness level, it is vital that they apprehend the immense importance of proper nutrition and the role that it plays in holistic fitness. When people consider fitness, they often visualize training regimens; however, nutrition is the foundation of authentic fitness. It is on the foundation of nutrition that all other elements of fitness rest. As important as exercise is to a person reaching their fitness goal, it is impossible to have an optimal workout, when the body has a nutritional deficiency. Many people who are attempting to improve their level of fitness are finding the endeavor to be more perplexing than they originally anticipated. Although there can be multitudinous reasons why a fitness plan is not working, nutrition remains at the top of the list. Enlisting the Help of a Professional When it comes to increasing the chance of reaching desired fitness goals, it is a logical choice to give serious consideration to hiring a professional. Enlisting the help of a personal trainerShow MoreRelatedChildhood Obesity Has Been A Popular Topic Of Conversation859 Words   |  4 Pagesbiking, and general outdoor activity. Community Nursing Diagnosis After completing a Windshield Survey, childhood obesity became quite apparent as a significant risk to the future of this community’s young population. Observational surveys were done at the local middle school, high school, church, grocery store, and one large retail outlet. Additionally, two school nurses were phone interviewed. The resulting nursing diagnosis was determined as: Potential for current and future health problemsRead MoreNutrition Is The Basic Process Of Providing The Human Body With The Necessary Food For Health And Growth1611 Words   |  7 PagesIntroduction Nutrition is the basic process of providing the human body with the necessary food for health and growth. While this might seem to be a simple concept, nutrition is exceedingly complex and affects many areas of an individual’s life. One of these areas is exercise. Diet is considered one of the most influential components in improving athletic performance. Optimal nutrition can enhance (a) physical activity, (b) athletic performance and (c) recovery from exercise (Manroe, M.M., BarrRead MoreHealth Self Assessment1317 Words   |  6 PagesHealth Self Assessment In order to improve one’s health and quality of life, it is important to be aware of an individual’s health status. Our textbook authors, Meeks, Hait Paige (2009) describe the importance of self-appraisals and health behavior inventories in teaching students about their practices that will impact their health. 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For instance, the annual medical costs for obesity in the US was approximately $145 billion as at 2008 while diabetes was established as the leading cause of death and affects roughly 23.6 million people across the nation (Health Profile I, 2015). In the city of Alexandria, obesityRead MoreWeight Loss Research Project Essay1602 Words   |  7 PagesIn the American Culture we have adapted many ways of the Greek and Roman Empires. Our society has the laid back lifestyle of the Greeks and the physical fitness of the Romans. Statistics show 45 percent of Americans set a goal every year to achieve weight loss/fitness. Of that 45 percent, and just under half of Americans still maintain their New Year’s Resolution (Hub Pages). The question is why is weight-loss so impor tant in America? There are many answers and factors that play into figuringRead MoreAmerica s Flawed Theory Of Weight Loss Essay1519 Words   |  7 Pagesepidemic, from fad diets to nutrition programs. According to Harvard University’s The Nutrition Source, â€Å"roughly two out of three U.S. adults are overweight or obese (69 percent) and one out of three is obese (36 percent)† (â€Å"An Epidemic†, par. 2). Interestingly enough, the majority of the ‘wonder’ regimens lack crucial aspects for effective weight-loss: Proper nutrition, incorporation of physical activity, and an individualized plan for calorie intake. Moreover, the various nutrition programs that have beenRead MoreHealthy Lifestyle : A Healthy Body1669 Words   |  7 PagesA healthy lifestyle means an individual needs to maintain a balanced and nutritious diet as well as doing exercise regularly, engaging in sporting activities or other fitness related activities that are convenient t o a person. However, a healthy diet alone is not adequate to ensure someone achieves a healthy body as physical activities and exercise is also important to keep one in the right shape and free from disease and sickness (Edelman et al., 2013). There are many versions of what being healthyRead MoreThe Social Determinants Of Health Concept1452 Words   |  6 PagesParenthood clinics and low-income communities. Using the Social Determinants of Health concept, we will identify who will be recruited, how we will apply our intervention, and why it will be effective. Recruitment will be based on income earned and education level as they are often directly related (CDPH, 2006). After recruiting our target population, we will conduct a pretest that will ask participants knowledge about proper nutrition during pregnancy, risk factors for birth defects, and preventive measuresRead MoreThe Impact Of Childhood Obesity In Trigg County1671 Words   |  7 Pagesthe childhood obesity rate in 2016 for children age 10-17 was 35% (reference). The rate for adult obesity was 34.2%. In Trigg County, the percentage of adults that are obese is 28% (Kentucky Health Facts, 2016). The rate of adults which were physically inactive in Trigg County was at 28% (Kentucky Health Facts, 2016). Because of the population of low-income, there is a lack of accessibility to resources. Trigg County has a poverty rate of 17.8% (reference). When individuals are low-income

The Importance of Corporate Social Responsibility on...

The Importance of Corporate Social Responsibility on Global Business Let’s first define Corporate Social Responsibility (CSR) The World Business Council for Sustainable Development (WBCSD): Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large†. EU Definition of CSR: A concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. CSR it is a form of corporate self-regulation integrated into a†¦show more content†¦Consumers are drawn to those companies that have a reputation of being a good corporate citizen. Research at Tilburg University in the Netherlands showed that consumers are prepared to pay a 10% higher price for products they deem to be socially responsible. The main disadvantage of CSR is that its costs on small businesses it’s too high. Major corporations can afford to distribute a small part of their budget to CSR, but this is not always open to smaller businesses with between less than 200 employees. A small business can use social media to communicate and increase the awareness of its CSR policy to customers and the local community. But it takes time to assess is this works and could involve hiring extra personnel that the business may not be able to afford. At the end of the day big companies and small companies have a duty and a social responsibility to act and â€Å"do the right thing† even if this will cost them more money. We as consumers drive companies to take shortcuts so they can try to compete with the competitor’s price, which is why we see so many companies going abroad. It is not a secret that companies shipping jobs aver seas get their cost lower and they are able to have higher profits, the main reasonShow MoreRelatedThe Importance Of Corporate Social Responsibility Development1196 Words   |  5 Pages Introduction Recent decades have witnessed the importance of Corporate Social Responsibility development in business landscapeï ¼Å'which is defined as be responsibility to all corporation activities with environment sustainable. Whether a small enterprise or a multinational company, CSR is an integral part of company to promote brand imageï ¼Å'enhance social harmony. And it also become a standard of company working measurement. Internallyï ¼Å'the CSR activities give staff respect and welfare, and forRead MoreThe Researcher Will Use A Wide Range Of Secondary Research1294 Words   |  6 Pagesdefinitions of Corporate Social Responsibility (CSR). According to Business for Social Responsibility, ‘CSR is defined as achieving commercial success in ways that honor values and respect people, communities and the natural environment.’ Alternatively, CSR has been described as ‘an action by a firm, which the firm chooses to take, that substantially affects an identifiable social stakeh older’s welfare.’ Osie-Kwame, S (July 2015). Corporate Social Responsibility refers to business practices involvingRead MoreExplicit Organizational Values: The Volkswagen Company658 Words   |  3 PagesOne Equals Three Corporate Social Responsibility at Volkswagen: Combining Value with Values (Volkswagen, 2006). It presents a detailed corporate philosophy that emphasizes corporate responsibility as one that is equal in importance to the traditional vision of modern business: economic success. It provides a commitment to the community at the local, regional, national, international, and global levels. More specifically, according to the Volkswagen values, the act of doing business in the human communityRead MoreThe Friedman Doctrine And Social Responsibility1276 Words   |  6 PagesTaking a share holder approach to social responsibility, Milton Friedman views shareholders as the economic engine of the organization and the only group a firm must be socially responsible to. For the risk taken by investing in the firm, Friedman says the goal of the firm is to maximize profits and return portions of those profits to shareholders. Because a firms’ only concern is to increase profits for themselves and shareholder, they have not social responsibility to the public or society. The shareholderRead MoreSocial Responsibility in Stakeholder Theory1509 Words   |  7 Pages 2. Social responsibility in stakeholder theory 3 2.1 Why social responsibility? 3 3. Limitations 4 4. Case study examples: Starbucks amp; Nike 4 5. Conclusion 5 6. References 6 7. Appendixes 9 Appendix A 9 Appendix B 10 1. Introduction This report focuses on social responsibility issue focusing on stakeholder theory. Social responsibility will be introduced and defined based on stakeholder theory. Next, analysis on the importance and limitations of social responsibility willRead MoreCorporate Social Responsibility Of The World Essay1545 Words   |  7 Pages Chapter: 2 Corporate Social Responsibility 2.1 History of Corporate Social Responsibility 2.1.1 Corporate Social Responsibility in the World: The origin of Corporate Social Responsibility in businesses has no fixed date. Most experts, scholars, researchers, practitioners, writers, philanthropists, civil societies conscious citizens opined that it can be carried out in an ethical and socially responsible manner. It is assumed that in the year 1960 corporate social responsibility began to emergeRead MoreEssay about Social marketing reflects corporate social responsibility1110 Words   |  5 PagesIntroduction This assignment will initially describe social marketing and then indicate how corporations affect stakeholders through companies’ social marketing and responsibility. Following that, the importance and functions of corporate social responsibility (CSR) and social marketing will be demonstrated. Finally, it will explain how organizations reflect CSR and make a short conclusion to indicate the relationship between social marketing and CSR. Social Marketing In the past decades, the marketingRead MoreThe Problems of Social Responsibility1350 Words   |  5 Pages1. INTRODUCTION Combine Corporate Social Responsibility (CSR) into strategic management is making and increase profit to a companys business. In recent year, the importance of Corporate Social Responsibility (CSR) has gradually become a very concern to industries. Hence, there have been gradually increasing tensions with many companies and increase the responsibility of managers try to carry out Corporate Social Responsibility (CSR) to society. In fact, managers should be having knowledge and understandingRead MoreImpact Of Human Decisions On The Social Responsibility899 Words   |  4 Pagesprojected onto the social corporate responsibility context through the various decisions made by business personnel based on their ethical values which directly or indirectly affect their employees and other people in the society as well. People’s decisions are often based on their moral perceptions of things. These perceptions are often sculptured by their diverse cultural backgrounds thereby bringing varying moral perceptions of global issues. In corporate social responsibility, the social concept of moralityRead MoreCsr : An Agenda For Inclusive And Sustained Growth Indicator Essay1711 Words   |  7 Pageshas been redefined and aims to broaden the societal context within which it operates. CSR acts as a commitment for attaining inclusivity and community development in order to reflect a positive impact on the society. In an increasingly fast-paced global economy, CSR acts as enabler and driving force in order to attain sustained growth where markets, communities and the organizations can perform well together so to gain better access in making decisions and maximize the growth . Inclusiveness not

Financial Analysis Report of Ace Hardware-Samples for Students

Question: Write a report on Financial Analysis of Ace Hardware. Answer: Introduction Analysis of financial statements helps in evaluating the business performance of the firm and provides the way to make financial decisions. Financial analysis can be carried through ratio analysis, trend analysis, and vertical horizontal analysis and other accounting tools. In this assignment financial analysis of ACE Hardware has been carried out last two years through using the ratio analysis technique. Ratio analysis is done to evaluate the liquidity, financial flexibility, operating capability and profitability of the given company. Calculation of financial Ratios Financial Ratios Formula Years 201X 201Y Liquidity Ratios Current Ratio Current Assets/Current Liabilities 1.71 1.47 Quick Ratio Quick Assets/Current Liabilities 0.68 0.61 Profitability Ratios Gross Profit Margin Gross Profit/Net Sales 26.07% 25.16% Net Profit Margin Net Profit/Net Sales 0.00001% 0.008% Return on Total Assets Net Profit/Total Assets 0.00003% 0.035% Return on Owner's Equity Net Profit/Shareholder's Equity 0.00082% 2.72% Efficiency Ratios Inventory Turnover Ratio COGS/Average Inventory 7.34 Accounts Receivable Turnover Credit Sales/Average ARs 8.76 Capital Structure Debt Ratio Total Liabilities/Total assets 0.97 0.99 Financial Data used to calculate the Ratio Particulars 201X 201Y Current assets $ 2,813,687.00 $ 2,106,718.00 Current Liabilities $ 1,642,469.00 $ 1,436,026.00 Inventory $ 1,697,220.00 $ 1,231,111.00 Quick Assets $ 1,116,467.00 $ 875,607.00 Gross Profit $ 3,791,024.00 $ 3,014,553.00 Net Profit $ 1.00 $ 993.00 Net Sales $ 14,543,837.00 $ 11,981,782.00 Total Assets $ 3,584,529.00 $ 2,799,502.00 Shareholder's Equity $ 122,483.00 $ 36,542.00 COGS $ 10,752,813.00 $ 8,967,229.00 Average Inventory $ 1,464,165.50 Credit Sales $ 8,726,302.20 $ 7,189,069.20 Total Liabilities $ 3,462,046.00 $ 2,762,960.00 Account Receivables $ 1,116,467.00 $ 875,607.00 Average Accounts Receivables $ 996,037.00 Analysis on Financial Performance of Ace Hardware In this segment, interpretation of financial performance of Ace Hardware will be analyzed in context to liquidity, financial flexibility, operating capability and profitability. This report compares the business performance in year 201X with the performance in year 201Y. Liquidity Analysis Liquidity analysis helps to measure the company ability to pay the short term liabilities through using the short term assets. This analysis evaluated the working capital status during the financial years and any discrepancy arises due to that. To evaluate the liquidity performance of the company, ratios like current ratio and quick are calculated. The current ratio measures the current assets divided by the current liabilities. It means, current ratios check amount of current assets company reserves to pay the current liabilities (Bull, 2007). Current ratio of the Ace Hardware was 1.47 times in year 201Y and it was increased to 1.71 times in year 201X. This shows that in the current year, amount of current assets has increased a lot more to pay the small increase in the current liabilities in year 201X. Increase in current assets in year 201X shows that liquidity position of the company was strong as compare to liquidity position in year 201Y. Quick Ratio also measures the liquidity position of the company but it ignore current assets such as inventory and prepaid expenses while making the calculation of quick assets. The main reason to not consider the inventory and prepaid expenses while making calculation of quick assets is that these assets do not provide quick availability cash and cash equivalents in the short period of time. Quick assets of the Ace Hardware was 0.61 times in year 201Y and it got increased to 0.68 times in year 201X that shows that financial performance of company was slightly increased in the current year as there was increase in short term assets during the year. Financial Flexibility Analysis Every Company requires funds to finance the business operations and to purchase fixed assets. Sources of capital are mainly divided into two category equity and debt capital. Equity capital refers to owners capital and it does bear any fixed charge on the income of the company (Fridson and Alvarez, 2011). On the other hand debt capital refers to outside capitals that are financed through banks or financial institutions. Debt capital bears the fixed charge on the profit of the company and this finance charge has to be paid irrespective of profit or loss to the company in the particular year. Debt and debt equity ratio are some of ratios that are consider for making the evaluation of the financial flexibility analysis. Debt ratio of Ace hardware in year 201Y was 0.99 times which indicates that almost 99% of the capital has been financed through the debt capital and in year 201X it was 97% that shows company financial position was highly leverage and due to this company has to bear fixe d interest charge every year. Operating Capability Operating capability means how efficient the company was in managing the business operations during the year (Fridson and Alvarez, 2011). For this purpose ratio like inventory turnover ratio, account receivable turnover ratios are being calculated to check the operating performance of the company. Inventory turnover ratio was 6.12 times in 201Y that indicates company has converted their inventory into sales only 6.12 times during the year. This reflects poor operation capability. Accounts receivable Turnover was 7.22 times in year 201Y that indicates that company allows credit of more than 45 days to their customers that is too large for such small business. Profitability Analysis Ratios like Gross profit margin, net profit margin, return on total assets and return on total shareholders equity are being calculated to evaluate the profitability of the company. Gross profit margin was highly dissatisfactory for the Ace Hardware Company as company mark up their goods at very low margin that do not even cover the operating expenses. Company has earned negligible amount of net profit during both the years (Drake and Fabozzi, 2012). This was same with ratios like return on total assets and return on total shareholders equity. So overall it can be said that profitability position of the company was highly negative and it requires quick response of the management. Conclusion Financial analysis is very important as it helps in evaluating the financial performance of the company during the year and also helps in comparing the financial performance of one year with the financial performance of other year. Financial performance of Ace Hardware was not good in both the year and it requires management to check the problems and make changes accordingly. References Bull, R. 2007. Financial Ratios: How to use financial ratios to maximise value and success for your business'. Elsevier. Drake, P. P. and Fabozzi, F. J. 2012. Analysis of Financial Statements. John Wiley Sons. Fridson, M. S. and Alvarez, F. 2011. Financial Statement Analysis: A Practitioner's Guide. John Wiley Sons

Progressive Era free essay sample

The progressive reform movements were important on American society before and during WW1. There progressive’s main points were business regulation, the end of laissez faire, consumer protection, labor protection, and election reforms. They accomplish many of their goals all the way to WW1. The progressives were very successful with business regulation, consumer protection, and government reforms. Business regulation was a major component to the progressive movement. During the progressive era, Roosevelt and Taft regulate trusts. Roosevelt only managed to break up very few trust. Roosevelt managed to merge the steel company. Taft destroyed many trust throughout his presidency. Trust, according to the progressives, have to much power in government. The progressives were successful because when the trust were regulation it opened doors to start to reform the government. Progressives believed that every level of government (national, state, local governments) were outmoded, inefficient, and corrupt. Progressives also believed the two dominant political parties (the Democratic Republican Parties) were corrupt, undemocratic, and traditional. We will write a custom essay sample on Progressive Era or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The progressives implemented the â€Å"Secret Ballot or Australian Ballot†. This ballot chipped away at the power of political bosses and political parties and increased the power of the voters. Also election recall gave voters the right to remove a public official from office at a special election which could be called after voters collected the required amount of signatures on a petition to recall a governmental official. They were successful because they gain major support from Women and Social Workers. The last major reform was consumer protection. During the progressive era, there were a lot of unsanitary places. One of the worst was the food industry. Muckrakers would expose corruption in the government. The most famous muckraker would be Upton Sinclair. Sinclair exposed the meat-packing industry. He wrote a book called â€Å"Jungle† which exposed the horrors of the meat packing industry. Because of this book, there were two laws to protect the consumer. The Pure Food and Drug Act which is an Act for preventing the manufacture, sale, or transportation of adulterated or misbranded or poisonous or deleterious foods, drugs, medicines, and liquors, and for regulating traffic therein, and for other purposes. Also there was the Meat Inspection Act which empowers the Department of Agriculture to inspect all types of cattle including sheep, goat, and horses, when slaughtered and processed into products for human consumption. These were successful because the people were concerned about their safety. The progressive era was a success because it gave more power to the people, protected the consumer, and regulated the business. The progressive era changed the fabric of American society. We still use some of the progressive ideas today, which shows how much of an impact that it had on the American citizen.

Child of Night free essay sample

I laid motionless, but my brain was spinning. I felt as though at any moment the top bunk would come crashing down and squish me. I stared up in amazement, happy with every breath I took. The view from my bottom bunk wasnt interesting, but due to my lack of fatigue I entertained myself with endless possibilities. I used my hands to hold my eyes open so I would not sleep. Some people didnt wake up from sleep, why would I want to do such a thing? I could hear dishes crashing in the kitchen. Voices talking. As a seven year old I felt my body had endless limitations. What if I missed something important? Mom, I yelled loudly, ignorant to my sleeping siblings. She came rushing into my bedroom. Whats the matter Justine, she quietly whispered to me. Nearly in tears I whimpered, I cant stop thinking. We will write a custom essay sample on Child of Night or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Her face told a story of confusion but she calmly said, Just close your eyes and try to think about sleeping. Mom, I said, when I close my eyes I try to think about what color my eyes are seeing and decide what it should look like and I cant decide! She reassured me, just try to sleep, Justine. Since my existence I have never found sleeping to be particularly easy, its actually very difficult for me. for most people sleep is a wonderful end to their day, its relaxing, calm and rejuvenating, none of which appeal to me. Sleep is the evil in my life. Its the one thing that doesnt make sense to me. Every situation and challenge I look towards with determination and an eagerness to gain knowledge, but sleep is impossible. It is the winning lottery ticket that chances are Ill never find. No matter how hard I try to find new ways to trick my mind into sleeping, nothing works. My body and mind still believe they are young and limitless. Alone with your covers as a shield you can face fears, worries, anxieties, fantasies much more. One particular night I was laying in bed as usual. I’d already taken my nightly water break. I heard my dad come through the door loudly. I debated on getting up to say hello but decided against it. I remember the house being silent. Slowly it began to get louder. Dishes moving. Voices getting louder. Lots of movement. I snuck out of bed to sit near the ajar door. I listened to the grown up fight. Every moment passed felt like an hour. At one point I heard my mom cry out. I marched into the kitchen. My parents saw me and suddenly everything was quiet again. â€Å"Are you ok,† I nervously asked. â€Å"Yes I’m okay, let’s go back to bed,† my mom reassured me as we walked back to my room. I finally feel asleep next to her. As a child of the night, I was unknowingly subjected to a lot of adult conversations. At the time these experiences seemed insignificant in my life, but looking back I can see that they were not. I learned what happened if adults fight. I learned why adults fight, and how. Watching my parents struggle as a couple for so many nights taught me a lot. I became independent and mature thanks to them. I learned how fear could disable someone thanks to them, and I decided to be fearless. I watched my younger siblings feed into their fantasy of every day life, and felt powerful for knowing the truth. After seventeen years I still do not sleep regularly. Looking back I can see the independent and courageous young girl who feared nothing. Unlike normal little girls she did not fear the dark, or being alone, she welcomed it with a sense of determination for knowledge. This mindset has grown with me. There have been innumerable struggles and many difficult school assignments, but I’ve we lcomed them all and conquered them. To this day, when I lie in bed and can not sleep I think back to what color my eyes are seeing. Its red, then blue, then a yellow square appears. I can decide to choose whatever color, shape, or scene I want it to be. Im free to think about any thing. Maybe someday Ill fly a plane. Or swim with sharks. My mind is a place that is only mine, no one can judge it or talk harshly because they are unaware of my numerous thoughts. Laying alone in the dark has helped me work through struggles. Sleep happens to be my arch-nemesis. Reality wants me to get rest and sleep, but my mind doesnt approve. My mind wants to be able to run free and chose its own fate, and that is what I’m doing.

Political Morality Essays (897 words) - , Term Papers

Political Morality In Webster's dictionary, morality is defined as "principles of right and wrong in conduct; ethics." The principles of morality have countless times evolved over the ages. In earlier times, death was an easy penalty for many crimes. These crimes today are considered minor and are penalized with a slap on the hand. Is this considered wrong? Who is the correct authority to consult on what is right or wrong? In today's society, two major factors concern how the way members of society act and behave. The first is our national government. Members of our government in positions of authority decide everything in our lives in the form of laws which determine our behavior. One of the most important documents written by our government is the Declaration of Independence. The monarchy was taking away power from the colonists and putting more demands on. In return, the colonists declared their freedom from their tyrant. In this document, it states, "All men are created equal; that they are endowed by their creator with certain unalienable rights; that among these are life, liberty, and the pursuit of happiness." The great men who wrote this down had a strong sense of morals. They believed that men were given rights by God that no one could take away. This is essential to the issue of morality because it determines the rights- that are agreed upon all- are wrong. This brings us to religion. Religion is a major contributor to how we think and act because it mirrors our beliefs in what we hold as right or wrong. An example of this is the native tribes of africa and South America where a number of tribes practice cannibalism. While this is considered a sin in most christian religions, the tribes have evolved into cannibalism as a way to survive in life and have no objections to their eating habits. The problem arises when the line between government and religion is crossed. While religion does not have to power to punish one physically, but rather soulfully of one has sinned. The government has the power to sentence punishment, yet should have no power concerning God. Many different religions have evolved all over the world and in the process, have people have been prosecuted in their faith. The first settlers in the new world came here to avoid prosecution from the powerful church/government of that time. Specifically, the Church of England headed by the king. Puritan leaders led their followers to a place where they could express their religion with no fear of other faiths. One such leader was John Winthrop. John Winthrop was a powerful Puritan governor in the colony of Massachusetts Bay. He believed that this was a calling from God for him to lead the new religious experiment-a covenant with God to built a model for mankind. "We shall be a city upon the hill." declared Winthrop. As governor Winthrop held considerable power. He distrusted the commoners and thought democracy was the "meanest and worst" forms of government. Anyone who brought trouble or had indifferent thought were severely punished to "save their soul." As one of his extensions of his powers he banished Roger Williams, a popular Salem minister with radical ideas and an unrestrained tongue, and Mistress Anne Hutchinson, A strong willed women who challenged the authority of the clergy by stating the truly saved need not bother to obey the laws of God or man. Several problems arise throughout this banishment. I am for a democratic society in which one can express his or her thoughts without the fear of prosecution. They did not have the luxury of this. The need for the expressment of ideas is essential for a growing environment. If no growth is made, then expansion of the community is halted to a standstill. The limit of new idea's must have a point, though. In recent news, the Unabomber has issued a ultimanium with his manuscript. In the past, such a request would have been rediculous. In his manuscript he expresses his view on the evils of technology. While a citizen is entitled to free speech and press, threatening murder is not such an option. There must be limits set. In colonial

Hawaii, With An Area Of 28,313 Sq. Km (10,932 Sq. Mi.), Is The Essays

Hawaii, with an area of 28,313 sq. km (10,932 sq. mi.), is the 43rd largest state in the U.S.; 6.9% of the land is owned by the federal government. It consists mainly of the Hawaiian Islands, eight main islands and 124 islets, reefs, and shoals. The major islands in order of size are Hawaii, Maui, Oahu, Kauai, Molokai, Lanai, Nihau, and Kahoolawe. Population growth has increased by 80,000 persons over the past five years. Demographics show a large number of Hispanic origin: Asian Hispanics are the most populated with white Hispanic and Asian non-Hispanic following. Hawaii's economy has been long dominated by plantation agriculture and military spending. As agriculture has declined in importance, the economy has diversified to encompass a large tourist business and a growing manufacturing industry. Hawaii's economy has changed drastically since statehood. In 1958, defense, sugar, and pineapple were the primary economic activities, accounting for 40% of Gross State Product (GSP). In contrast, visitor-related expenditures stood at just over 4% of Hawaii's GSP prior to statehood. Today the positions are reversed; sugar and pineapple constitute about 1% of GSP, defense accounts for just under 11%, while visitor-related spending comes close to 24% of Hawaii's GSP. The movement toward a service- and trade-based economy becomes even more apparent when considering the distribution of Hawaii's jobs across sectors. The share of the economy's jobs accounted for by manufacturing and agriculture have declined steadily since 1959 and each currently makes up less than 4% of total jobs in the economy. At the same time, the shares of jobs in wholesale and retail trade and in services have risen, standing at about 23% and 28%, respectively. Since 1991, Hawaii's economy has suffered from rising rates of unemployment. This stands in marked contrast to the period 1980 to 1993, when the state enjoyed very low unemployment rates relative to the nation as a whole. But by 1994 the recession had raised Hawaii's unemployment rate to the national average (6.1%) for the first time in 15 years. In 1995, the state's unemployment rate improved slightly in the first eleven months of the year to 5.4 percent, a 0.6 percentage point decline from the first eleven months of 1994. Despite the lower unemployment rate, the total number of wage and salary jobs declined by 0.6 percent during the first eleven months of 1995. This was due in part to a fall in part-time jobs which are often held by persons who also have primary jobs elsewhere in the economy. The number of construction jobs declined by more than 7 percent in the same period. Other industries--namely, manufacturing, agriculture, transportation, communications/utilities, and finance, insurance, and real estateexperienced declines in the number of jobs as well. Jobs in retail trade and services, however, increased 2.2 percent and 0.5 percent, respectively, reflecting an increase in visitor spending since 1994. Following a dismal first quarter due to the Kobe earthquake, there was steady growth in the tourism sector in 1995 with increases in the number of visitor arrivals and hotel room rates. The number of visitor arrivals to the State increased 3.2 percent during the first eleven months of 1995. The increase in the value of the Japanese yen vis-a-vis the U.S. dollar during this period contributed to a rise in eastbound visitors in the second and third quarter of 1995 by 11.8 percent and 15.4 percent, respectively. However, in the first eleven months of 1995, the number of westbound visitors remained flat. This year is the 11th year in a row that the U.S. has experienced reduced spending on national defense. The continued reduction is due to the decline in superpower tensions and the political disintegration of the Soviet and East European-block during this decade which have prompted the Congress and Administration to initiate significant cuts in the level of defense expenditures in recent years. However, because of the strategic location of Hawaii in the Pacific this changing military posture has not significantly affected Hawaii's $3.7 billion Federal defense sector. The construction industry continued its decline in the first eleven months of 1995. This loss was mainly due to decreasing demand exacerbated by higher interest rates during the first half of 1995, following a 12.4 percent drop in 1994. Another reason is that construction costs rose by 15 percent from 1992 to 1995, which is much higher than the consumer inflation rate of 8 percent during the same period. Agriculture jobs, including self-employed, showed a 6.6 percent decline in the first eleven months of 1995 from the same period in 1994. In the earlier part of the year, the agricultural work force fell to its lowest level in 21 years. Agriculture

Discussion Leader Summation

Discussion Leader Summation Discussion Leader Summation The discussions for Unit 4 dealt mainly with the issues facing women as part of the peer review process and as candidates for the Nobel Prize. In all there were eight discussion threads and one Voicethread involving different aspects of these two issues. While much of the discussions were personal opinions and examples, many students were given an opportunity to voice their concerns about the current systems and possible ways of changing them to more equally recognize women scientists for their achievements. A key focus of this units discussion involved the practices of the Swedish MRC and competency scoring for men versus women. Overall, the vast majority of students did not think that the current system of evaluating women in peer review was fair. Interestingly, although there was consensus about the systems capacity for unfairness towards women, an overwhelming majority of students, especially female students, noted that they personally would not be discouraged by the current system. Perhaps this is a testament to the personal character of the students, but there was no denying that the current system presents an unleveled playing field in which women are forced to make up for their gender in other parameters of the peer review process. As a discussion leader, I noticed in several posts that many students were concerned that the system would never be perfect because it was administered by human beings. I took that opportunity to introduce the idea of revamping the system to focus more on complex computer programs for generating the applicants scores. There was a little feedback on this notion. The complexity of the programs algorithms as well as the capacity of a program to produce qualitative analysis served as primary shortfalls of the proposed computer review system. While students entertained the idea of totally revamping the current system, most students agreed that a possible solution to the problem could be to allow for more anonymity for the applicant in the review process. The second major focus of this units discussion involved the Nobel Prize and the lack of recognition of women for scientific achievement. Several questions were asked of the students including why they thought fewer women were receiving the Nobel Prize, if the time-gap issue denied due credit for scientific achievement, and how the students would confront such a time-gap between achievement and recognition. Although there were many individual answers to these questions, I saw trends in the answers. Most students pointed to History to answer the first question. While they acknowledged that women were not receiving due credit for their scientific achievements, many students showed optimism that history and culture are changing in a way that more women will be awarded the Nobel Prize in the future. The trend also showed that many students did not believe that the time between achievement and recognition took away from the accomplishments of the women scientists. When each student was as ked how they would confront the time-gap issue, the interesting aspect I noticed was that many of the answers were similar with respect to promoting awareness, but the answers varied with degree of passion and emphasis. In conclusion, I believe the discussions went very well. All of the students were courteous, thoughtful, and respectful of each others opinions. While I believe that a general awareness of the bias present in both the peer review process and Nobel Prize system has been made, more analysis in terms of solutions to the problems will undoubtedly need to be addressed in the future. For now, bravo to Group A for the willingness to discuss a true problem that faces todays women of science.

The True Devils in Salem Essays - Salem Witch Trials, The Crucible

The True Devils in Salem Essays - Salem Witch Trials, The Crucible The True Devils in Salem English - The Crucible by Arthur Miller The True Devils in Salem In The Crucible by Arthur Miller, the madness of the Salem witch trials is explored in great detail. There are many theories as to why the witch trials came about, the most popular of which is the girls' suppressed childhoods. However, there were other factors as well, such as Abigail Williams' affair with John Proctor, the secret grudges that neighbors held against each other, and the physical and economic differences between the citizens of Salem Village. From a historical viewpoint, it is known that young girls in colonial Massachusetts were given little or no freedom to act like children. They were expected to walk straight, arms by their sides, eyes slightly downcast, and their mouths were to be shut unless otherwise asked to speak. It is not surprising that the girls would find this type of lifestyle very constricting. To rebel against it, they played pranks, such as dancing in the woods, listening to slaves' magic stories and pretending that other villagers were bewitching them. The Crucible starts after the girls in the village have been caught dancing in the woods. As one of them falls sick, rumors start to fly that there is witchcraft going on in the woods, and that the sick girl is bewitched. Once the girls talk to each other, they become more and more frightened of being accused as witches, so Abigail starts accusing others of practicing witchcraft. The other girls all join in so that the blame will not be placed on them. In The Crucible, Abigail starts the accusations by saying, "I go back to Jesus; I kiss his hand. I saw Sarah Good with the Devil! I saw Goody Osburn with the Devil! I saw Bridget Bishop with the Devil!" Another girl, Betty, continues the cry with, "I saw George Jacobs with the Devil! I saw Goody Howe with the Devil!" >From here on, the accusations grow and grow until the jails overflow with accused witches. It must have given them an incredible sense of power when the whole town of Salem listened to their words and believed each and every accusation. After all, children were to be seen and not heard in Puritan society, and the newfound attention was probably overwhelming. In Act Three of The Crucible, the girls were called before the judges to defend themselves against the claims that they were only acting. To prove their innocence, Abigail led the other girls in a chilling scene. Abby acted as if Mary Warren sent her spirit up to the rafters and began to talk to the spirit. "Oh Mary, this is a black art to change your shape. No, I cannot, I cannot stop my mouth; it's God's work I do." The other girls all stared at the rafters in horror and began to repeat everything they heard. Finally, the girls' hysterics caused Mary Warren to accuse John Proctor of witchcraft. Once the scam started, it was too late to stop, and the snowballing effect of wild accusations soon resulted in the hanging of many innocents. After the wave of accusations began, grudges began to surface in the community. Small slights were made out to be witchcraft, and bad business deals were blamed on witchery. Two characters in The Crucible, Giles Corey and Thomas Putnam, argue early on about a plot of land. Corey claims that he bought it from Goody Nurse but Putnam says he owns it, and Goody Nurse had no right to sell it. Later, when Putnam's daughter accuses George Jacobs of witchery, Corey claims that Putnam only wants Jacobs' land. Giles says, "If Jacobs hangs for a witch he forfeit up his property - that's law! And there is none but Putnam with the coin to buy so great a piece. This man is killing his neighbors for their land!" Others also had hidden motives for accusing their neighbors. Once the accusations began, everyone had a reason to accuse someone else which is why the hangings got so out of hand. The wave of accusations can be likened to mass hysteria, in which the people involved are so caught up that they start having delusions of neighbors out to do them harm. One of the main accusers, Abigail Williams, had an ulterior motive for accusing Elizabeth Proctor. In The Crucible, Abigail believed that if she got rid of Goody Proctor, then John Proctor, her husband, would turn to Abby. John Proctor had an affair with Abigail, but for

Italian Proverbs and Sayings

Italian Proverbs and Sayings Italian is a language as fertile as the vineyards that dot the peninsulas countryside from north to south, and as a result, it’s also rich in short, pithy sayings. Didactic or advisory in nature, Italian proverbs are generalizations couched in specific, often metaphorical expressions, like niente di nuovo sotto il sole, meaning theres nothing new under the sun or troppi cuochi guastano la cucina, which means that too many cooks spoil the cooking. The Study of Proverbs Italian proverbs can be very amusing: Bacco, tabacco e Venere riducono luomo in cenere, but they are of linguistic interest and often show lexical change. In academic circles, scholars concern themselves with la paremiografia and as well as la paremiologia, the study of proverbs. Proverbs are part of an ancient tradition common to every part of the world, and there are even Biblical proverbs. Linguistic experts point out that proverbiando, simpara; by speaking and parsing out proverbs, one learns about the language, the traditions, and the mores  of a culture. The statement itself is a take on the famous Italian proverb: Sbagliando simpara (One learns from his mistakes), which implies that both native speakers and new students of Italian can increase their grammar aptitude, and vocabulary by studying quotes and sayings. You Say Pentolino, I Say†¦ The Italian language, reflecting the pastoral heritage of the country, has many proverbs that refer to horses, sheep, donkeys, and farm work. Whether termed an adagio (adage), a motto (motto), a massima (maxim), an aforisma (aphorism), or an epigramma (epigram), Italian proverbs cover most facets of life. There are proverbi sul matrimonio, proverbi regionali, and proverbs about women, love, the weather, food, the calendar, and friendship. Not surprisingly, given the large variety of regional differences in the Italian language, there are also proverbs in dialect. Proverbi siciliani, proverbi veneti, and proverbi del dialetto Milanese, for instance, reflect this diversity and show how a common idea may be given different local references. For example, here are two proverbs in Milanese dialect that show the similarities and differences in construction and pronunciation: Milanese dialect: Can ca buia al pia no.Standard Italian: Cane che abbaia non morde.English translation: Barking dogs dont bite.Milanese dialect: Pignatin pien de fum, poca papa ghà ¨!Standard Italian: Nel pentolino pieno di fumo, cà ¨ poca pappa! (or, Tutto fumo e niente arrosto!)English translation: All smoke and no fire! A Proverb  for Any Situation Whether you are interested in sports or cooking, romance or religion, there is an Italian proverb thats appropriate for any situation. Whatever the topic, remember that all Italian proverbs embody a general truth: I proverbi sono come le farfalle, alcuni sono presi, altri volano via. Or, Proverbs are like butterflies, some are caught, some fly away.

Criminal law (case study) Essay Example | Topics and Well Written Essays - 1500 words

Criminal law (case study) - Essay Example Actus reus of murder (and manslaughter) is the unlawful act that's done deliberately and is a significant cause of death of some person. If the court is able to prove that the defendant had intention to kill (that is, mens rea) then it is murder, not manslaughter. Running from home in panic, Joe pushed his brother who hurt himself when hit the ground. Later his brother went home and died at night from head trauma. Joe can be accused both of battery and manslaughter. Since there is an ambiguity about the term "touching" concerning battery (e.g., the Court of Appeal in Wilson v Pringle [1986] 2 All ER 440 stated that to prove battery "the touching must be proved to be a hostile touching"), we will analyze the third case later. Post-traumatic stress disorder is "an anxiety disorder in which a particularly stressful event, such as military combat, rape, or a natural disaster, brings in its aftermath intrusive mental images of experiencing a traumatic event, emotional numbness and detachment, estrangement from others2" etc. One of the common responses of people with PTSD is uncontrollable behaviour that can be expressed in fits of anger (Chemtob et al., 1997) towards other persons or even assault on them. According to Mental Health Act 1983, there are different kinds of PTSD patients' treatment, e.g., hospitalisation, guardianship, supervision and treatment. The story tells us nothing about it, but since it will be essential later, we assume two probable situations: there was no medical treatment and control of Joe's disorder; there was medical supervision and treatment, but Joe was considered harmless at that time as there were no more measures provided. Having had flashback caused by victim's actions, Joe had lost the sense of reality and behaved according to his traumatic experience. The victim screamed and it caused Joe to have an imaginary return in the traumatic situation and probably to treat the victim as an enemy soldier. Joe's mind has created a delusive situation in which ex-soldier believed that his actions are correct: such belief in moral and legal rightfulness is the first reason to plead diminished responsibility (see Bratty v AG for Northern Ireland (1963) AC 386 at 409). The second factor is total loss of control. Since there were cases when partial loss of control didn't make an acquittal (e.g., in Broome v Perkins (1987) Crim LR 271), the defendant must prove that he had no possibility to control his actions, for the burden of proof in the case of insanity lies with the defendant. Then we must prove that either insanity or automatism took place. The factor that triggered flashback was external that should prove automatism, but Joe's reactions were atypical because of his mental illness that is the inner factor. There is an opinion that "if the defendant loses control because of an illness, that is, some internal factor, he can only plead insanity" (Hill v Baxter (1958) 1 QB 277). But there is the external factor in our case, the victim's scream. We should point that Joe's reaction was atypical and unexpected, and also can refer to the case of R v Rabey (1997) (Canadian case), in which defendant battered his

Chapter Four Reading Response Assignment Example | Topics and Well Written Essays - 250 words

Chapter Four Reading Response - Assignment Example t of Egypt whereas Ashoka fought for power and control in India in addition to devotion in Buddhism and imperial religion (Wilkins, Schultz and Linduff 94). I responded negatively to the Arch of Titus, Rome. This was marble over concrete core commissioned by Titus (Wilkins, Schultz and Linduff 95). Additionally, I responded negatively to Flora from the Villa of Arianna at Castellammare di Stabia. This is given that, they both symbolize inconsequential meanings, for example, the Flora signified silk garments that men should not define themselves with and the Arch of Titus represented the suppression of the Jewish movement and flattering control over Jerusalem. I would like to learn more about the Buddhist Monument specifically the Great Stupa at Sanchi. This is considering that I admired the extensive value of this piece of art and its religious significance. I find it simply out of the ordinary piece of arts. How was it possible to preserve the religious value of the Great Stupa at Sanchi from the prehistoric times in early Buddhism to the present day? Finding answers to this question, entails carrying out research which include, consulting art experts and searching the library data base of ancient arts and

Land Law Coursework Essay Example | Topics and Well Written Essays - 2500 words

Land Law Coursework - Essay Example ee’s action.3 S 36 (2) of the said Act states that a court may adjourn the proceedings, or suspend execution of judgement, postpone delivery of possession for a period it thinks fit, if the mortgagor approaches it as a result of mortgagees’ proceeding to take possession of the mortgaged property. The court can do so if it is convinced that the mortgagor will pay the sum due within a reasonable time.4 The reality is, or literally speaking, a mortgagee has the right take possession of the mortgaged property even the next day of mortgage unless the agreement stipulates otherwise as held in Four Maids Ltd v Dudley Marshall (Properties) Ltd. 5. The decision states that mortgagee enjoys an absolute right to repossess a mortgaged property as conferred s.95 (4) of the Law of Property Act 1925,6 unless the mortgagee has contracted himself out of repossession. This decision was applied in Owen v Cornell [1967] 7where in a question arose whether the principal mortgagee could take possession when he had already assigned the debt to Sub-mortgagee. The court held that because the principal mortgagee had reserved to himself the right of reversion by one day, he could exercise his right under s 95(4) of Law of Property Act 1925. Position would have been different if he had not reserved the right under the sub-mortgage agreement and the sub-mortgagee would have prevailed. Thus, in Credit & Mercantile Plc v Marks8, sub-mortgagee was held to have the right of possession as it was involved a registered land wherein the principal mortgagee had relinquished his right of repossession on assignment of debt to the sub-mortgagee. The court observed that since the principal mortgagee had transferred his right to collect his debt, he had no right to complain of default. Thus, the mortgagor need not have defaulted in mortgage repayments as commented by Clarke LJ (at 253) of Ropaigealach decision for the mortgagee to take to take possession of the property the mortgagor lives in

Discuss the use of directed evolution in enzyme technology Essay

Discuss the use of directed evolution in enzyme technology - Essay Example Moreover, the synthesis of molecules in the laboratory requires the aid of enzymes. However, scientists have had challenges in designing highly specific enzymes that exhibit remarkable stability for use in the different processes that require enzymes. Initially, they relied on rational design, but the products of this process did not prove desirable. The emergence of the directed evolution enzyme technology in the 1990s has served to alter the production of enzymes. This process relies on selected parent gene, subjection to a mutagen until they yield variants of the parent gene selected. This paper will discuss the process of directed evolution enzyme technology (Simpson 2012, p. 54). Prior to the development of the directed evolution concept, the application of enzymes in a diverse range of processes presented salient challenges. As many enzymologists have described, enzyme specificity is the most critical aspect in the functioning of any enzyme. The enzyme must exhibit exemplary specificity for its substrates. This serves to increase its efficiency in the catalysis process. However, many of the enzymes developed for use in many processes exhibited limited specificity (Soetaert & Vandamme 2007, p. 146). Moreover, whereas many processes were designed to occur at remarkably high temperatures, many enzymes proved unstable. Evidently, many of the enzymes exhibited low and undesirable reaction rates, and the rates of substrate conversion proved slow. In other cases, product inhibition occurred, retarding the process. These challenges necessitated the development of a procedure that could serve as a reliable method for the production of enzymes with desirable qualitie s. As highlighted above, the process of rational design that comprised of screening produced DNA libraries and subsequently engineering them did not address most of these setbacks (Arnold & Georgiou 2003, p. 54). The minimal success in rational design is

Importance of communication plan in trail transport Essay

Importance of communication plan in trail transport - Essay Example Despite the existence of various transport methods that are fully researched on, the trail system has been neglected and even not cared for because of the social perception (Ministry of Health Promotion). The involvement of organizations such as Rail-to-Trails and other organizations has helped change the perception of the society. Through highlighting of the benefits of the trails the organizations have helped shape the use of trail transport in the country (Rails-to-Trails Conservancy Organization). Rails-to-trails offer several support activities for the use of trails in transport. The organization advocates and influence policy development both for the state and national governments. In addition, the company offers technical assistance to the local trail builders to ensure their design factor in issues of safety and environmental conservation. Through defending the federal Trail banking statute, the organization supports government efforts in the process by developing the necessary support and watchdog activities. The research carried out by the organization helps in shaping the belief and the nature of the existing trails (Rails-to-Trails Conservancy Organization). Trails are important because they improve the health of the community by encouraging involvement in physical activities.

Abortion as an Ethical Issue Essay Example for Free

Abortion as an Ethical Issue Essay In our everyday lives, we have to deal with a variety of different ethical issues. We as individuals with our different thought processes deal and view with these issues in different ways. Abortion is one of the most controversial ethical issues within the health care profession. Abortion is a topic that can cause heated ethical discussions within the healthcare community. Abortion contains legal and ethical issue. Abortion mean ending a pregnancy before the fetus (unborn child) can live independently outside the mother. An induced or â€Å"therapeutic† abortion is caused deliberately in order to end the pregnancy. The practice of abortion is legal in the United States. Abortion law has many sources-constitutions, legislative statues, administrative regulations, and court decisions. The foundation of abortion law is the United States Constitution as interpreted by the Supreme Court (McBride, 2008). Constitutional law does not directly regulate abortion, but it sets limits on the powers of the states and the federal government to regulate abortion. The authority to regulate abortion has been reserved to the states by the Constitution because Article I, which covers the legislative branch. This does not give Congress explicit authority to regulate medical practice. Nonetheless, Congress does get involved in abortion policy through its power to spend money and regulate interstate commerce (McBride, 2008). The Court has established this constitutional law of abortion through a series of decision, called case law, especially Roe v. Wade, Doe v. Bolton, and Planned Parenthood v. Casey. States do not have constitutional authority to prohibit the medical practice of abortion before the fetus is viable; any laws that make abortion criminal before viability would be unconstitutional. After viability, that is, when an unborn child is able to live on its own outside the mother, state governments have the authority, but not the obligation, to prohibit abortion, except when medical judgment decides that abortion is necessary to save the life or health of the mother (McBride, 2008). This means that abortion is legal in the United States without condition before the fetus is viable. After viability, abortion is prohibited in some but not all states except when the health or life of the mother is in danger. Roe v. Wade gave strength to a woman’s right to privacy in the context of matters relating to he own body (Pozgar, 2008). This would include how a pregnancy would end. The Supreme Court also has recognized the interest of the states in protection potential life and has attempted to spell out the extent to which the states may regulate and even prohibit abortions. In Roe v. Wade, the United States Supreme Court held the Texas penal abortion law unconstitutional, stating this: â€Å"State criminal abortion statutes†¦that except from criminality only a lifesaving procedure on behalf of the mother, without regard to the stage of her pregnancy and other interests involved is violating the Due Process Clause of the Fourteenth Amendment (Pozgar, 2008). With Doe v. Bolton, the Supreme Court went on to describe what regulatory measures a state lawfully may perform during the three stages of pregnancy. In the companion decisions, Doe v. Bolton, where the Court considered a constitutional attack on the Georgia abortion statute, further restrictions were placed on state regulation of the procedure. The provisions of the Georgia statute establishing residency requirements for women seeking abortions and requiring that the procedure be performed in a hospital accredited by The Joint Commission were declared constitutionally invalid (Pozgar, 2008). In the case law Planned Parenthood v. Casey the Supreme court affirmed Pennsylvania law restricting a woman’s right to abortion. The Court was one vote shy of overturning Roe v Wade. The Supreme Court ruling, as enunciated in Roe v. Wade reaffirmed: The constitutional right of women to have an abortion before viability of the fetus, as first enunciated in Roe v. Wade. The state’s power to restrict abortions after fetal viability so long as the law contains exceptions for pregnancies that endanger a woman’s life or health. The principle that the state has legitimate interests from the outset of the pregnancy in protecting the health of the woman and the life of the fetus. About three years ago, a difficult situation presented itself upon me. I was sitting in the doctor’s office six weeks after giving birth to my first-born. I was there to get my Mirena ® birth control. The doctor walks in and asks me if it could be possible that I was pregnant. I told her no I received birth control Depo-Provera ® right before being discharged from the hospital. The doctor then says well let me have my nurse do a blood test so that we can know for sure, and make sure it’s not just a chemical pregnancy. A couple of days passed and I return to the doctor’s office to receive my results. My doctor tells me what I had been dreading. I was pregnant again with our second child. I went home with my newborn and I cried until my husband came home from work. I cried because this news was much unexpected. We had carefully planned the timing for our first-born. We were in a perfect financial situation to be able to commit to one child. Two infants would really be pushing our financial limits. I was thinking how unfair this was. I had taken every precaution to ensure that I would not get pregnant, but I somehow ended up pregnant. When my husband came home that afternoon I was still crying, and I explained the whole situation to him. My husband was overjoyed at the news of having another child. I was confused by his emotions because I thought he would be feeling overwhelmed as I was. After I told my husband, I also told him that I was planning to get an abortion. He wanted to know the reasoning behind my decision. I told him that we were only financially equipped for one child, but two children would cause a financial burden. I refused to bring a child into this world knowing that I could not financially take care of that child. I know that people are quick to say why not give the child up for adoption. Anyone who can say that I know they have never experienced a pregnancy before. Could you imagine the emotional distress of having to give up a child that you have carried around and nurtured from almost ten months? You would also be giving your child up to a couple that you would probably only get to see after passing the baby along. Also, imagine the emotional aspects of the child. The child would be thinking about how their birth parents were able to give them away. My husband and I talked over the financial aspect over it, and decided with help from various family members that we could survive. We would just have to make sacrifices within our everyday lives. During my sonogram appointment when I was four months pregnant I received another dose of bad news. At first the doctor saw what he thought were cysts on the brain. The doctor then told me that I should terminate the pregnancy because of the difficult life the child was about to go through. I thought long and hard about what the doctor was saying. I felt like I had a strong support system that would help me get through any obstacle that life throws my way. Finally, the birth of my youngest takes place, and she was diagnosed with Lissencephaly. Lissencephaly is the condition of having a smooth cerebrum without convolutions(Merriam-Webster). Before we were discharged from the hospital, my husband and I were told to take her home, and treat her as if she is normal, and not to expect her to live past three months old. My daughter just had her third birthday May 5. This is why I have a deontology view on abortion. The deontology view is compatible to the abortion pro-choice decision. Utilitarianism really does not have a lot to say on this issue because there are too many other issues tied into the ethical issue. They would probably have arguments about if the fetus is a person or even if someone has the right to determine what goes on in their own body. They would also argue about if it were okay to kill a baby why not an adult. In my opinion, these are two different topics. We would assume through virtue ethics that killing a human adult is wrong. Don’t get me wrong killing an adult human is wrong because that is life that has already been birthed, and established. Abortion should be a choice that we are able to make on our own. This is my body I should be able to freely decide what to do with it. We are able to freely tattoo and pierce our bodies without any type of interference from the government. So why can I not make a decision to end a pregnancy that I carefully tried to avoid. I also feel that abortion when done early on in the pregnancy would not cause any harm to the fetus. According to pregnancy. rg a fetuses nervous system does not develop until after five weeks into the pregnancy. After that period the baby has already began to develop major organs and the nervous system. An egoist view on abortion would be based on one question. According to socyberty. com, an egoist would focus on what will be in her best interest. This would not mean the woman is selfish or self-centered. For example, maybe the women would be in a predicament where she would be a single mom. On the other hand, maybe she has not emotional of financial support to help er care for the child. In her case, her best interest would be to abort the child because it is in her best interest. Egoism states that everyone should act in her or her own self interest, regardless of the interest of others, unless their interest also serve as hers(http://socyberty. com/issues/abortion-an-ethical-analysis/). With the abortion this women can now complete her education. Others might argue that she could have just gotten a job, and still have been able to attend school. When making decisions you need to think of every possible scenario. What is there is a complication early in the pregnancy that requires complete bed rest or hospitalization. If this were to happen, where would her income come from? She would have to drop out of school. She would then have six months to get back into school or she would have to begin the repayment of her student loans. How can she do any of this without financial support? There are several ethical views on abortion. All the different views would explain why or why not to have an abortion. Abortion can be a controversial ethical topic. No one person will ever have the same stance on the topic. It is one of those topics when you just have to agree to disagree. You will just have to respect and listen to the opinions that others have on this ethical issue.

The Dairy Processing Industry In Mauritius Environmental Sciences Essay

The Dairy Processing Industry In Mauritius Environmental Sciences Essay Nowadays, the dairy industry is categorized into two distinct production areas. The primary production of milk is principally on farms, whereby cows and other animals, such as goats, sheep, and among others, are bred for the production of milk for human consumption. The processing of milk has for main objective of extending its saleable life and keeping quality. This can be achieved by a number of food transformation and preservation techniques. Milk can be heat treated, can be prepared variously in a dehydrated form like butter and milk powder, thirdly by freezing, for instance, ice cream and other frozen desserts and finally by fermentation like yoghurt, cheese, ghee, kefir and among others. 1.1.1 Profile of the dairy processing industry in Mauritius Mauritius has one of the strongest economies in Africa, with a per capita GDP close to U$3,900. Its economy has been heightened greatly over the past 15 years and the main sectors, which have driven the performance, were the textile, tourism and sugar industry. However, studies prepared by the Imani Development Consultants (2004), for the Regional Agricultural Trade Expansion Support Program, have demonstrated that the local dairy is a very small sector with only about 5000 dairy cows, producing about 4 million litres of milk, which represent only 5% of the total requirements. Hence, Mauritius does not have the resources and capacity to produce milk efficiently. About 1 million litres of the milk produced, through reconstitution from powder milk, is marketed as pasteurised milk by the Agricultural Marketing Board and other dairy industries. Likewise the Imani Development Consultants (2004) added that the consumption trend of most dairy products has considerably increased over the past 5 years from 12,800 tons in 1995 to 22,000 tons in the year 2002. This trend is expected to continue with the rising standard of living of the Mauritian population. There is now a growing market for UHT milk despite the fact that milk powder is widely preferred by the population. Australia and New Zealand remain the principal suppliers of dairy products to Mauritius. There are various renowned dairy products brands in most supermarkets and retail shops. Although Mauritius is not a milk producing country, it has three main dairy products manufacturers, namely Maurilait Ltd., INNODIS Ltd., and Laiterie de Curepipe, which are producing mainly yoghurt, ice cream, sterilised milk and flavoured milk, using imported raw materials. 1.1.1.1 INNODIS Limited INNODIS Limited is one of the main food and grocery distributors and producers in Mauritius. It is a large company engaged in different sectors, ranging from poultry, rice milling, consumer goods, frozen foods, dairy production and among others. The company has invested profusely to bring over a high performance in quality and reliability of its products and this has nowadays led to an annual turnover of Rs 2.5 billion (Anon2, 2010). The dairy Plant of INNODIS Ltd was set up since 1952, with an Ice Cream business activity, manufacturing Nestle products under the brand name Dairymaid. It has nowadays developed close partnerships with South African licenses and has integrated other production lines of yoghurt, nectars, and sterilized milks under the brand name of DairyVale, Ceres, Twin Cows and Ole respectively. Ice Cream production includes 45% of the total production, followed by 30% of yoghurt production and a remaining of 25% for nectars and sterilized milk (pers. comm., 2010). The dairy plant of INNODIS Ltd has adopted a food safety management system, for instance, the HACCP Codex Alimentarius Standards and adheres to the Nestle and Ceres Standards in order to keep up consistency in quality of products and work within the factory. The installed capacity of the dairy processing plant is 2million Litres of milk per year and is presently being used at 90% of its capacity milk (pers. comm., 2010). 1.2 Dairy Processing Waste 1.2.1 Water consumption Water is the principal raw material and cleaning constituent in the food processing sector. In the dairy processing industry, substantial volumes of water is used for cleaning equipment and work areas to maintain the hygienic conditions, in cooling departments like in cooling towers and in energy production for example in boilers. Water also accounts for a large proportion as raw material in the reconstitution of milk powders for the production of liquid milk, yoghurt, ice cream, butter, cheese and among others. Rates of water consumption can vary significantly based on the scale and capacity of the plant and type of processing, whether batch or continuous processes. The type of mix being generated, the methods and cleaning equipments being in use as well as considering the human factor with inference to the practices of the operatives on the production departments can also affect drastically the consumption of water in the dairy processing. A typical range for water consumption in reasonably efficient plants is 1.3-2.5 Litres water/Kg of milk intake (UNEP, 2000). In most parts of the world, fresh water is becoming scarcer with the evolution of climatic phenomenon like droughts and el lino and as such, the cost of water is rising and the true environmental costs of its supply are being taken into consideration. Water has thus become an increasingly valuable commodity and its efficient use is being now emphasized on drastically. There can be effective water management strategies for reducing water consumption and this can involve technological solutions or equipment upgrading. Moreover, a dairy plant waste load can be curbed down considerably by monitoring the amount of water used and reducing the amount of product lost into the effluent. This control will all depends upon the machine set-up and the operators practices. Stopping wastage at its source will therefore be less costly and more practical than end-of-pipe waste treatment. By doing so, the water expenditure can be declined up to 0.8-1.0 Litres water/kg of milk intake (UNEP, 2000). Techniques described in the publication made by the UNEP in 2000 are well defined accordingly: Continuous rather than batch processing is better to be introduced as it prevents frequent cleaning. Automated cleaning-in-place (CIP) systems allow less dismantling of equipments and therefore less use of water. Flow meters are placed at different spots of the processing line to control and monitor the flow of water for manual cleaning procedures. High pressure rather than high volume is preferred for cleaning surfaces. Compressed air can be used also. Re-circulating or re-using clean water which may have been used for rinsing to other activities which is not a commodity for cleaning and processing. 1.2.2 Waste water discharge Water discharges are produced mainly in the dairy industry by processing operations but also by clean water which are released from cooling water and steam and evaporator condensates. This discharge ultimately becomes the effluent, which contains predominantly milk and milk constituents which have been lost from the process. According to studies made by the UNEP (2004), milk loss can be as high as 3-4% with the main source of loss being residues which remain on the internal surfaces of vessels and pipes, draining of mix from machines before filling, spills during emptying tanks and overflowing of vats or hoppers. Likewise, the organic load of the effluent varies greatly with the type of cleaning practices being applied. Batch processes will normally require a greater and frequent cleaning. Thus, the COD level can reach up to about 8 Kg/m3 milk intake. 1.2.2.1 Characteristics of waste water and their impacts on the environment The characteristics of the waste water generally vary from different types of dairy products owing to their different constituents and ways of processing. Biological Oxygen Demand (BOD) and Chemical Oxygen Demand (COD) Organic components which is within the dairy waste water consists of mainly proteins like whey and caseins, lactose and fat and these can affect the ecosystem depending on their solubility and biodegradability to lead further to an organic pollution of the environment. These can be determined on a laboratory scale by using the BOD and COD factor. Microorganisms, specifically bacteria, require and degrade organic nutrients for their survival and simultaneously they consume oxygen. The oxygen used can be measures and the BOD and COD. BOD is measured as the amount of oxygen that is consumed by bacteria while decomposing waste over an incubation period of 5 days at a temperature of 20  °C. The COD can be enumerated as the oxygen equivalent for the decomposition of organic matter and oxidation of inorganic chemical such as ammonia and nitrite. One litre of whole milk is equivalent to approximately 110 Kg BOD5 or 210 Kg COD (UNEP, 2000). Moreover, mandatory regulations from the Environment Protection Act 2002 (EPA) have shown that there should be a minimum of 120 mg/ L of COD and 40mg/ L of BOD (Appendix 1). Hence, it is a must to abide by the legislation as prescribed. Whey loss One major contributing element to a dairy plants effluent load is the cumulative presence of high concentration of milk, which contains a large proportion of the salty whey. Whey is also added as an inclusion the mix composition of ice cream. Hence, with these losses occurring during pipe work is uncoupled during tank transfers or equipment is being rinse, there can be greater release of the whey concentrates and other isolates like lactose and caseins to the effluent system. The main concern with whey loss is that it increases the BOD level of the effluent system. Hence, it is a must that green manufacturing practices are taken so that milk or any other dairy products and intermediates are not drained out into the effluent system. Other measures currently being used now is that whey, being used as an additive in certain dairy products, can be re-processed from the dairy industry waste. An investigation carried out in 11 dairy plants by Ostojic and others (2005) have demonstrated that 78.5% of whey, in the form of milk, has been discharged into the waste water contributing to the organic pollution of the environment. This contamination can therefore be prevented by transforming the whey into food, animal feed and pharmaceuticals. Process of vacuum concentration and filtration needs to be performed to obtain the whey proteins. Table of waste water characterisitics -still compiling normative data 1.2.2.2 Waste Water Treatment Options Absorption Ponds Absorption ponds are popular for dairy wastewater disposal but as with the ridge and furrow systems they are not constructed as much today because of concern about compliance with environmental laws. Typically absorption ponds were used by the smaller dairies where there is small wastewater volume. As these small dairy plants have closed, many of these absorption ponds have been taken out of service. Absorption ponds can still be used; however, it requires internal treatment of the waste water. Activated enzymes can be added to degrade the organic waste. Then, the waste water is collected by waste water carries to be further treated by the public or municipal treatment plant. Biological Tower This could be considered a modern filter where wastewater is pumped down over a support covered with a media which allows microbiological growth. The microorganisms or bacteria consumes the organic waste of the wastewater as food and eventually sloughs off for collection into a clarifier. The biological tower is typically used as an initial treatment unit before sending the effluent for full treatment by the public authority. Activated Sludge Activated sludge is a conventional process for treating dairy industries waste water using air and a biological mixture composed of bacteria and protozoan. Air or oxygen is introduced in a primary treated effluent combined with the organisms used to develop the biological floc. In this way, organic matters like biological constituents of milk, ammonia, nitrates and phosphates are removed and converted into carbon dioxide and nitrogen eventually. The effluent is the clarified and is collected for disposal. The sludge or waste mud produced can be also treated. A typical activated sludge system can be shown in the figure below: Figure 1 An Activated Sludge Process (Beychok, M., 2007) Aerated Lagoons Aerated lagoons have been a common method of wastewater treatment for dairy plants that directly discharge to surface water like rivers and sea. Generally these systems are several large ponds connected in series with floating surface aerators or submerged air diffusers. 1.2.2.3 Treatment of waste water in Mauritius The effluent from the dairy plants should normally be treated at some extent on the site or sent to the local treatment systems. For instance, in Mauritius, the St Martin waste water treatment plant treats the wastewater from the Upper Plaines Wilhems as well as the regions of Lower Plaines Wilhems. The plant has a designed capacity of 69,000 m3 per day. The treatments consists of a primary step whereby there is screening of the effluent. Then, the secondary treatment constitutes of disintegration and removal of grit (Institute for Environment and Legal Studies, 2010). The final treatment phase is disinfection using ultra violet technology. Currently, the St Martin treatment plant has a capacity of approximately 25,000-30,000 m3 per day and this treated water is used mostly for irrigation purposes (Anon, 2007). 1.2.3 Energy consumption According to research carried out by the United Nations Environmental Program (2000), about 80% of a dairy plants energy is catered by the combustion of fossil fuels (coal, natural oil or gas) in a boiler system to generate steam and hot water for evaporative and heating processes. The remaining 20% is met by the public electricity for running electric motors, refrigeration and lighting. The age and capacity of a plant, the level of technology and automation and the number of products being manufactured, largely affect the energy consumption of a dairy industry. Processes, which involve intensive heating, concentration and drying, for instance spray-dried of milk powder, entail much energy. Nevertheless, milk, which needs partial heat treatment and packaging, requires less energy. A typical range for energy consumption in plants processing milk is 0.5-1.2 MJ/kg of milk intake (UNEP, 2000). A good energy management program will identify uses of energy for a dairy factory and can highlight areas for improvement. Substantial savings of energy can be easily made with no investment of capital, via simple housekeeping and green productivity practices. Energy savings of up to 25% are possible through switch-off programs and the fine tuning of existing processes, and an additional 20% can be saved through the use of more energy-efficient equipment and heat recovery systems. By doing so, energy consumption for the processing of milk can be reduced to as low as 0.3 MJ/kg of milk intake (UNEP, 2000). Some energy-saving initiatives are listed below, and these can represent a best practice for the dairy industry. An energy management circle can be set-up within the dairy plant to identify issues and monitor them. Energy-efficient lightning can be installed. Efficient refrigeration compressors can also be set-up. There should be regular tagging and measurement of energy consumption of each machine and this can easily help to indentify bottle-necks within the system. Steam and air leaks and other pipelines should be repaired as soon detected. 1.2.3.1 Greenhouses Gases (GHGs) With the profuse combustion of fossil fuels (coal, kerosene, fuel oil, diesel oil, etc.) nowadays to make power to run industrial machines, heat water and operate distribution vehicles, a potential amount of GHGs is being evolved in the atmosphere. leading to the so-called drastic environmental effect, Global Warming. According to the IPPC (1997), water vapour is the most important GHG, contributing 36-70% to global warming; carbon dioxide (CO2) and methane add to 9-26% and 4-9% respectively, while ozone contributes 3-7%. As related to fossil fuel combustion, CO2, methane and nitrous oxide are the most important GHGs. The problem with GHGs is that over the last few years the concentration of GHGs in the atmosphere, especially CO2, has greatly increased. Greenhouse gases are like a blanket around the earth, making the atmosphere warmer. They absorb the heat from the earth, and re-radiate it to space, and the other half goes right back to the earths surface. Thus, with the slight increase in temperature in the atmosphere, the circulation patterns of the ocean and wind currents are altered causing climatic changes. 1.2.4 Solid wastes and packaging Dairy products such as milk and yoghurt are typically packed in plastic-lined paperboard cartons known also as tetrapak, High density polyethene (HDPE) cups, plastic pouches or reusable glass bottles. Moreover, ice cream is known to be filled in HDPE tubs and cups as well as paper-lined cones. Other products, such as butter and cheese, are wrapped in foil, plastic film or small plastic containers. Milk powders are commonly packaged in multi-layer kraft paper sacs or tinned steel cans, and some other products, such as condensed milks, are commonly packed in cans. Breakages and packaging mistakes cannot be totally avoided. Improperly packaged dairy product can often be returned for reprocessing or recycling. However, the packaging material is generally discarded. At INNODIS Dairy Plant, it is known that bottles used for sterilized milk can be recycled, yet HDPE cups and tubs remain unprocessed and disposed at Mare Chicose Land Fill (Pers. Comm., 2010). 1.3 Life Cycle Assessment (LCA) Life cycle thinking is an essential element to sustainable development. It is about going beyond the traditional focus on production site and manufacturing processes so to include the environmental, social, and economic impact of a product or a process over its entire life cycle [United Nations Environment Program (UNEP), 2007]. The producer has therefore for responsibility for their products from cradle to grave and should aim at developing products, which have enhanced performance in all stages of the product life cycle. The life cycle management tools expand from Cleaner Production Assessment (CPA), Cumulative Energy Requirements Analysis (CEPA), and Life Cycle Costing (LCC) to Life Cycle Assessment (LCA). All these techniques helps in the implementation of the green concept, namely the 6 Re Philosophy, which are defined by UNEP (2007) furthermore below. Figure 2 6 Re Philosophy throughout the product lifecycle (UNEP, 2007) 1.3.1 Definition of LCA Life Cycle Assessment is a methodological technique that applies life cycle thinking in quantitative way on the environmental analysis of activities associated to products, processes or services. A holistic focus will be placed on products/ services by assessing the upstream to downstream activities of their process flow. Therefore, LCA determines the potential environmental sequentiae of products, processes or services, throughout its life cycle, i.e., from raw material acquirement to production, usage, and finally disposal. This is the so-called cradle to grave approach (Environment, Health and Safety Committee, 2005). The Society for Environmental Toxicology and Chemistry (SETAC) (Boudouropoulos et al., 1999), has well defined the Life Cycle Assessment as an important environmental management tool used to evaluate environmental burdens associated with a product, process or an activity, by identifying and quantifying energy and materials used and wastes released to the environment, to assess the impact of those energy and materials uses and releases on the environment, and evaluate and implement opportunities to affect environmental improvements. The assessment includes the entire life cycle of the product, processes, or activity, encompassing extraction and processing of raw materials, manufacturing, transportation and distribution, use/re-use/maintenance, recycling and final disposal. Hence, in all activities implicated during the life cycle of a product or service, resources are consumed from the environment and wastes are generated back into the environment. This can be illustrated in the schematic diagram below. Figure 3 The life cycle of a product with the input of resources and output of waste (Chen, 2008) LCA has its roots in the 1960s, when the scientists who became concerned about the rapid depletion of fossil fuels, established it as a move towards understanding the consequences of energy consumption. The concept of environmental LCA was further developed from the idea of comprehensive environmental assessments of products, which was conceived in Europe and in the USA in the late 1960s and early 1970s (Hunt, 1998). It is a relatively new and cutting-edge environmental decision support tool and young discipline, as it provides quantitative environmental and energy data on products and processes (Mwangome, 2009). Although still under development, LCA has been standardised by the International Standardisation Organisation (ISO) as an element in the ISO 14000 series. The principles and guidelines of the LCA are found within the standards of the ISO 14040; the ISO 14041 to ISO 14043 describes the methodology of the LCA process. 1.3.2 Principles of the LCA Generally, an inventory of relevant inputs of resources, like water, raw materials including packages, energy and fuels, and outputs of detrimental wastes such as carbon dioxide, nitrogen dioxide, solid wastes, nitrates and phosphates, released to the environment, are identified, quantified and compiled. Their potential burdens on the environment and ecosystem are determined and evaluated, and immediate measures and practices for improvements specific to the objectives of the assessment are found and assessed for use. Through such a systematic overview and perspective, the shifting of a potential environmental burden between life cycle stages or individual processes can be detected and possibly avoided. To be able to carry out the methodology of the LCA, a functional unit of the product should be taken and it is defined by the reference unit of the product being in study, for instance 1L of bottled water can be evaluated from cradle to grave. The sum of each impact at each specific step or stage of the process flow help to provide an assessment score to determine the hotspots of the entire life cycle of the process. Therefore, measures to mitigate environmental impact have to be prioritized and emphasized on the hotspots. 1.3.3 Life Cycle Assessment Methodology The life cycle assessment occurs in four main phases which fully explains the different steps and order for it to be carried out. Phase 1 Goal and Scope Definition The first stage is specifically the planning which implies defining and describing the product, activity, and process to be analyzed. The aims of the assessment are established and the life cycle steps and impact categories like energy or water use are identified and reviewed. Phase 2 Life cycle inventory analysis This stage involves identifying and quantifying inputs like energy, water, materials and land usage and the outputs releases to the environment like air emissions, solid waste, water discharge, energy lost during the entire lifecycle. Phase 3 Life cycle impact assessment At this phase, the consequences of the material consumption and environment releases to human health and the eco-system, like acidification, global warming and ozone depletion are evaluated. Table : Description of some lifecycle impact categories (Narayanaswamy et al., 2002) Lifecycle Impact Categories Description Global Warming The release of carbon dioxide and other greenhouse gases (GHGs) have a warming effect on the atmosphere is known as global warming. Acidification Acid gases such as sulphur dioxide and nitrogen dioxide have the ability to produce acid rains when condensed and this therefore increases the acidity of the land and soil and cause even damages of buildings and other infrastructures. Eutrophication Releases of phosphates and nitrates in the underground water or in rivers can cause algae to bloom out, endangering the freshwater ecosystem. Human toxicity Some pollutants such as dioxine or dichlorobenzene can be absorbed in food stuffs and cause the death or disability of humans. Dryland salinity Clearing of native lands can cause the increase of seawater logging catchments areas rising the salinity of the land. Phase 4 Life cycle Interpretation The findings from the inventory analysis and impact assessment are combined together so as to reach conclusions and recommendations which are consistent with the goal and scope of the assessment. The most significant impact and hotspot in the life cycle of the product, process or activity are simultaneously identified. 1.3.4 Applications of Life Cycle Analysis Life cycle assessment has had a wide application in the dairy industry and has started from farm to fork. In dairy farming, LCA has been used specifically in the quantification of greenhouse gases (GHGs), particularly in countries like New Zealand, Australia, Canada and Netherlands. Moreover, pertaining to milk processing activities like butter, yoghurt, sterilized and pasteurized milk, spray-dried milk, ice cream and among others, studies have not been done at a scientific level but also by reputated international industries, such as Unilever and Nestlà ©. The aim of these multi-national corporations is to mitigate their misuse of resources and pollution problems and have noticed several positive economic and environmental outcomes (Narayanasawmy et al., 2002). It has been utilized in different formats. Many companies have used LCA as for establishing an eco-labelling scheme and therefore communicating about the environmental aspects about a particular product or service to consumers and stakeholders. Likewise, it is a useful tool to develop business strategies and policies and amplify the market shares. When combined with strategic decision models, LCA can be applied as an important supporting tool for business managers. Moreover, Life Cycle Assessment can be applied as a product and process improvement and design and thus allowing companies to comply with their local environmental regulations and laws. 1.3.4.1 International Studies based on LCA A life cycle assessment was applied to the dairy industry in Mainland Portugal in 2005. The objective of the research was to evaluate the milk production and agriculture practices using the LCA. The goal of the LCA also consisted of identifying the relative contribution of each one of the different cow milk products, for instance, milk, yoghurt and curd cheese (Castanheira et al., 2005). The functional unit was 1L of raw milk. The boundary of the lifecycle flow was at raw milk processing, whereby packing and delivery to consumer were not considered. In the inventory analysis stage, the impact categories considered were mainly global warming, followed by photochemical oxidation, eutrophication and acidification. Results have shown that the production of milk for consumption has the greatest consequences on the environment due to 49% global warming, 51% acidification and 57% eutrophication with 60% release of ammonia (NH3) and methane (CH4). In the milk production process meant for consumption, there was also a great impact from COD and nitrates, which has been seen as the main source of contamination of underground rivers. As from the curd cheese production, there was high emission of carbon dioxide, which is normally the principal contributing factor of GHGs in Portugal. This is owing to the high consumption of different forms of energy during the milk transformation to cheese (Castanheira et al., 2005). Yoghurt production had the least burden on the environmental in the Mainland Portugal with only 6% contribution of COD to waterlines. In addition, it was seen that most burdens are found at the raw milk production in the lifecycles of all milk for consumption, cheese and yoghurt flows. Another study was performed in Italy by the ENEA (Italian Agency for new Technology, Energy and the Environment) and ERVET (Regional Agency for the Development of Emilia-Romagna), whereby the whole lifecycle of butter production was investigated (Masoni et al., 1998). The main objective of the study was to stress on the difficulties underwent by the Small and Medium Enterprises (SMEs) and try to establish a simpler methodology for LCA. Optimization or resources like water, energy and reducing wastes in terms of solid wastes, emissions of GHGs, and contamination of water were also focused. The functional taken was 5Kg butter delivered in 250g lot, under two alternative primary packaging, one by polyethene coupled with paper and secondly, aluminum foil integrated with a waxed greaseproof paper. The steps evaluated were from cream production to post-consumer waste management, using the Simapro software. The sensitivity analysis conducted by Masoni and others (1998) for polyethene packaged butter revealed less accurate data can be used for most ancillary material processes, without impairing the overall inventory results. For instance, it was found that about 80% of water and 55% of energy were wasted at the raw material stage, with a total emission of approximately 55% CO2 and 50% NO2, and released of 53% of solid waste and heavy metals in waters. The emissions and heavy metal contamination were greater at the butter production compared to raw material processing, distribution and waste management. The solid wastes disposal was however drastic during the raw material processing. Moreover, the LCA study has not been completed for the cheese in aluminium packaging. It has been finally observed that a shortage of resources like capital, technological levels and awareness to environmental management can be limitations for an approach towards LCA as a decision-making tool for SMEs. Whilst investigating the environmental impacts of the LCA in the Kenya, Mwangome (2009) has restricted her study to the energy consumption only. The importance of the research was upon aiming the operation efficiency based on the size of the studied dairy companies against the transportation process in the chain. The functional unit was allocated to 1Kg of processed milk. The LCA methodology was utilized to investigate the energy balances between inputs and outputs and from data obtained the environmental consequences were processed as carbon dioxide. The farming stage was observed to be the hot spot with the most consumed energy compared to the steps in the life cycle. It was therefore seen that Diesel was the main element contributing to the high emission of CO2, though wood and electricity were also a commodity for energy provision to dairy plants. Hence, this observation has helped to find measures to curb down the use of fuels and therefore bringing up eco-efficiency within food supply chains. Likewise, Netherlands is known to be a principal producer of milk for ready use. Observations have been made that the emissions of greenhouse gases and c