Monday, September 30, 2019
Documentation(Cebu-Bohol Tour)
TOUR CEBU-BOHOL TRIP A few months ago, on September 25 to 30, 2010, we, the students of the STI College of Cotabato, had an educational tour of Cebu and Bohol, both of which are major tourist spots of the country. The given activity was prepared and realized with the purpose of exposing us to two of the most visited places in the Philippinesâ€â€to let us experience and see for ourselves the feel of the dynamic tourism there and to know about the current trends regarding the field of hotel and restaurant management which, as we know, consists of work that entails lodging and food service, and plays an essential role in the tourism industry. The trip is considered to be a significant part of our training as aspiring hotel and restaurant managers, owners and/or workforce in the future. The school believed that for us to be effective and efficient members of the hotel industry, we should first be involved in excursions like that in order for us to grasp fully the reality of our chosen future careers and get a clear view of its know-how as well as to learn and obtain new ideas which we could apply in the long run. Being a major tourist destination that they are, Cebu and Bohol’s hotels and restaurants are without a doubt in demand. The school did not overlook that and made a great decision of choosing the two for it is, nonetheless, one of the best places of exposure. Over the years, with the advancement of technology, new developments are also inevitable and have surface especially in the competitive world of hotel industry which has truly evolved a lot. For that reason, we are truly glad that through the activity that we had, we were able to learn something innovative which we could not do so the other way around and just by being inside the four walls of our classrooms. We did not only visited the places just for the sake of seeing its physical beauty and take pictures of it like most tourists do but we went there with the very intention of learning especially from the seminars that we attended. The trip that started on the 25th of September 2010 was wisely spent and was efficiently arranged to really fit all the many places that we were able to visit. On the second day, we arrived at Bohol by 6:00am and checked-in at the Bohol Plaza Mountain Resort. It was a 4-star resort built on a mountain or more appropriately, a hill, hence the name, which has a spectacular view of the mainland of Bohol and faces the city of Tagbilaran. We also went to see the mysterious Chocolate Hills and were truly awed by the beauty it possessed. When noon came, we lunched at the famous restaurant on a boat known as The Floating Restaurant via the Loboc River Cruise and were greeted by a sumptuous and delicious meal. After which, we had the Tarsier encounter at the Corella and Tarsier Visitors Center and saw the extinction-threatened smallest primate on Earth, the Tarsier. And then we got to the blood compact site, the place where the sanduguan between the Spaniards and our ancestors during the 1500s transpired and were briefly informed about the rich history of Bohol. In line with that, we were made to see some of the ancestral houses in the place that were preserved and stood the test of time. It now operates as a tourist end including the great churches that were also built ages ago, particularly the Baclayon Church which is one of the oldest churches in the Philippines. In addition to that, we had a stopover at the other resorts in Bohol and at the Bee Farm which provided us a rare experience of organic delights. Moreover, we were able to see the splendor of Cebu while on tour, including its magnificent ancestral houses and the churches of the Basilica de Sto. Nino and Cathedral Church that significantly mirrored the rich culture and history of the place. In 1521, the Spanish conqueror Ferdinand Magellan arrived there and in that same year, planted a big wooden cross at the place where the first Filipinos were baptized as Christians. Currently, this place is a big tourist attraction and is called as the Magellan’s Cross. Consequent to that, we set out to see Cebu’s Beverly Hills Subdivision where people could find the affluent gated communities of the place and the idyllic Chinese Taoist Temple that is the center of worship for Taoism open to worshipers and non-worshipers alike. After lunch, we continue to explore Cebu at its best and saw the oldest street there known as the Colon Street. We likewise went to the University of San Jose-Recoletos, a Catholic private university that is considered to be one of the excellent schools in the land and had a tour of the area. For our next destination, we went to the Mactan Shrine where the statue of our first hero, Lapu-Lapu, could be found and had a souvenir shopping. Cebu, like the other well-developed cities in Manila, is a metropolitan area and branded as the center of business and trade in the Visayas. It is identified for its many skyscrapers that has been scattered all over the place which includes our next stop, to one of Cebu’s finest commercial sites, the Ayala Center. However, though we really had fun, we were also exhausted from the day’s activity and, as explorers of the place, I think it is important that we have a comfortable place to spend the night and regain our strength for yet another busy day. The Crown Regency Hotel did not disappoint us on that and gave us what we all need after a long day around town. While there, we were able to get what I think all tourists deserveâ€â€that ‘home-away-from-home comfort’ through the superb hotel accommodation and service that they have. We spent our fourth day a little bit different from the past three days. Instead of touring the other landmark of Cebu and Bohol, we attended a seminar on bed-making, flaring and other things involving hotel and restaurant accommodations at the Crown Regency Hotel. Lessons on the hotel’s activity were given to us and before lunchtime, we were escorted up to take a look at their rooms that displayed different themesâ€â€depending on the preferences of their customersâ€â€and onto the hotel’s roof deck. Afterwards, we went into a beachfront hotel and resort, the Imperial Palace, and had one more seminar regarding the hotel’s services, the silverwares and utensils they are using and so on. When the seminar ended, we proceeded to go to SM Cebu. Along the way, we were able to pass by an outstanding and splendid hotel, considered to be among the top hotels in Asiaâ€â€the Plantation Bayâ€â€which showcased a variety of fruit plantations along its entrance. Sadly, we were not able to take a look inside. All in all, it was a fun-filled learning experience, with all of us getting along and contributing to the success of the activity. The tour really left a great impact to most of us and, indeed, it was worth all the long time of preparation, expenses and fatigue. †¦Till then.
Sunday, September 29, 2019
Lead Contamination in Agro-Based Products as Current Public Health Threat in Bangladesh
Lead contamination in agro-based products as current public health threat in Bangladesh A. M. M. Maruf Hossain1*, M. Shahidul Islam2, Md. Moklesur Rahman1, Md. Mustafa Mamun1, M. Azizul Islam Kazi2, and Syed Fazle Elahi1 1Department of Soil, Water and Environment, Faculty of Biological Sciences, University of Dhaka; 2Analytical Research Division, BCSIR Laboratories, Dhaka. *Corresponding author Abstract: Agro-based products are primary to all human food sources. Contamination in these is also the easiest way of human health getting affected in large scale. Among the myriad of agro-based products, commercially produced milks and eggs were sampled. Chicken eggs were sampled from Dhaka and its nearby other seven districts covering the central region of Bangladesh. Dhaka, Narsingdi, Kishoreganj, Mymensingh, Tangail, Gazipur, Narayanganj, and Munshigonj were selected for the study. Twelve eggs were randomly sampled from each district’s egg stock market. In Dhaka, Gazipur, and Tangail’s market both brown and white colored eggs were found. Six eggs from each type were sampled from these three districts. In the rest five districts only brown colored eggs could be found. Commercial liquid milks of 13 prominent milk producers have been sampled with replication. Introduction: Poultry plays a vital role in the economy of Bangladesh in recent years. The contribution by livestock is 3% of the total GDP (BBS, 2004) and nearly 10% of the agricultural GDP (Poultry Business Directory, 2007). As food poultry provides meat and egg. An egg is a good source of energy, protein, and fat. A 50 g weighing grade A chicken egg provides estimated values of 297 KJ energy, 6g protein, 5g fat (1. 5g saturated, 2. 0g monounsaturated, and 0. 8g polyunsaturated), and 190mg cholesterol. Chicken eggs are the most commonly eaten eggs, and are highly nutritious (FAO, 2007). They supply a large amount of complete, high-quality proteins (which contains all essential amino acids for humans), and provide significant amounts of several vitamins and minerals, including vitamin A, riboflavin, folic acid, vitamin B6, vitamin B12, choline, iron, calcium, phosphorus and potassium. Again liquid milk is an important source of fat, lactose sugar, and proteins (Casein, Albumin). Egg and milk are essential contexts to our daily diet. Bangladesh has a long historical record of raising poultry under traditional backyard farming. In 1935 improved variety of birds were first introduced in the countries. In the long run it is in the early nineties that a number of private parent stock farms have started their operation to produce commercial Day Old broiler and layer Chicks. Today for commercial egg production layer chicks from these farms are being used. Commercial egg production mostly uses the layer breeds of Hyline Brown, Hyline White, Hisex Brown, Hisex White, ISA Brown, Lohman Brown, Shaver White, and Shaver 579. The prominent milk producers have their own farms in Bangladesh. They produce and market both pasteurized and UTH (ultra high temperature) processed milks. For egg and milk urban people depend completely on commercially produced products while rural people have some practice of backyard farming. As industrial and agricultural practices are not strictly regulated and maintained environment-friendly in Bangladesh, contamination can happen in many ways especially with heavy metals. For this reason a widely distributed egg samples have been collected from Dhaka and its surrounding other seven districts where industrial activities and hence pollution is most prevalent. Similarly a number of liquid milks were sampled with replication to reflect a representative picture. Materials and Methods: Sampling area for egg: The egg sampling area constituted eight districts including capital Dhaka and covered the central region of Bangladesh. Dhaka, Narsingdi, Kishoreganj, Mymensingh, Tangail, Gazipur, Narayanganj, and Munshigonj were selected for the study. Twelve eggs were randomly sampled from each district’s egg stock market. In Dhaka, Gazipur, and Tangail’s market both brown and white colored eggs were found. Six eggs from each type were sampled from these three districts. In the rest five districts only brown colored eggs could be found. The sampling area is shown in gray color in Figure 1. Figure 1: Map of Bangladesh representing the darkened study area Milk sampling: Commercial liquid milks of 13 prominent milk producers have been sampled with three replications in each. These covered liquid white, mango, chocolate, and banana milks. Aarong – white, Aarong – chocolate, Aarong – mango, Milkvita – white, Milkvita – chocolate, RD – white, RD – mango, RD – banana, Amo – white, Amo – chocolate, Amo – mango, Pran – white, and Starship – chocolate liquid milks were selected for the study. Sample pretreatment: ? The egg samples were boiled in deionized water and after complete boiling albumen and yolk were separately oven-dried at 80oC to remove all moisture. The samples were oven-dried unless the difference between two readings of weight was found negligible. Each of oven-died albumen and yolk were treated and analyzed separately. ? A portion of the liquid milk samples were used for density measurement. Milk samples were treated and analyzed as it is. Sample preparation method: The samples were prepared by using HNO3 – HClO4 digestion (Kebbekus & Mitra, 1998). Since the samples were of organic origin with a very high organic content, HNO3 – HClO4 digestion was preferred over the more common HNO3 extraction for the determination of heavy metals. This strongly oxidizing digestion decomposes organics quickly and efficiently. Sample analysis: Analysis of all prepared samples was performed through atomic absorption spectrophotometry (AAS). BDH standard solution was used for preparation of lead (Pb) standard curve. During the sample preparation for arsenic determination, hydrochloric acid (at least 11. 6 ml concentrated HCl for 100 ml total sample) and KI (at least 1 %) were added. For the other heavy metals no special treatments were done. Hydride vapor generation technique was used in the determination of arsenic and mercury. Chromium, cadmium, lead, and arsenic determination were done in air-acetylene flame whereas mercury determination was done in cold vapor. The lead (Pb) contamination in eggs is calculated by using the average parameter values of total 96 eggs sampled, where albumen and yolk have been studied separately in each egg (Table – 1). Table – 1: Average physical parameters for 96 egg samples from 8 districts Average physical parameter |Average |Standard error | |Whole weight of eggs, g |55. 5098 |0. 7590 | |Shell: albumen: yolk ratio |1: 4. 8672: 1. 9775 |NA | |Albumen raw weight, g |34. 4401 |- | |Albumen moisture content, % |84. 0603 |0. 1512 | |Albumen dry weight, g |5. 900 |- | |Yolk raw weight, g |13. 9930 |- | |Yolk moisture content, % |51. 3656 |0. 1616 | |Yolk dry weight, g |6. 8054 |- | The lead (Pd) contamination in comme rcially produced chicken eggs in Bangladesh is presented in Table 2 (average dry weight basis). Revise SPSS with all new â€Å"data†Table – 2: Pb contamination of chicken eggs in Bangladesh Sample classes |Pb in Egg albumen |Pb in total |Pb in Egg yolk |Pb in total |Total Pb in each |Pb in total egg | | | µg/g |Egg albumen | µg/g |Egg yolk |egg (albumen + |(albumen + yolk), | | |(dry weight) | µg |(dry weight) | µg |yolk),  µg | µg/g | | | |(dry weight) | |(dry weight) | | | | |Values for 6 |5. 905 |30. 6918 |18. 3190 |124. 6680 |155. 3599 |12. 6356 | |Brown Egg |samples | | | | | | | |(Dhaka) | | | | | | | | | |St. error |1. 1043 | – |4. 439 | – | – | – | |White Egg (Dhaka) |Values for 6 |11. 1847 |61. 4041 |6. 4769 |44. 0777 |105. 4818 |8. 5790 | | |samples | | | | | | | | |St. error |1. 7396 | – |2. 627 | – | – | – | |Brown Egg (Narsingdi) |Values for 12|10. 4818 |57. 5453 | 15. 0153 |102. 1849 |159. 7302 |12. 9911 | | |samples | | | | | | | | |St. error |2. 3770 | – |3. 458 | – | – | – | |Brown Egg |Values for 12|9. 4945 |52. 1248 |10. 6030 |72. 1574 |124. 2822 |10. 1080 | |(Kishoreganj) |samples | | | | | | | | |St. error |0. 5917 | – |0. 7616 | – | – | – | |Brown Egg Mymensingh)|Values for 12|9. 4769 |52. 0279 |5. 7009 |38. 7969 |90. 8248 |7. 3869 | | |samples | | | | | | | | |St. error |1. 1593 | – |0. 6024 | – | – | – | |Brown Egg (Tangail) |Values for 6 |11. 565 |60. 7000 |5. 4060 |36. 7898 |97. 4898 |7. 9290 | | |samples | | | | | | | | |St. error |4. 4361 | – |1. 8938 | – | – | – | |White Egg (Tangail) |Values for 6 |11. 3587 |62. 594 |0. 7730 |5. 2602 |67. 6197 |5. 4996 | | |samples | | | | | | | | |St. error |2. 4524 | – |0. 4713 | – | – | – | |Br own Egg (Gazipur) |Values for 6 |6. 8734 |37. 7349 |1. 755 |11. 4023 |49. 1372 |3. 9964 | | |samples | | | | | | | | |St. error |2. 0868 | – |0. 6178 | – | – | – | |White Egg (Gazipur) |Values for 6 |5. 9167 |32. 4825 |2. 2874 |15. 666 |48. 0491 |3. 9079 | | |samples | | | | | | | | |St. error |2. 1738 | – |1. 2855 | – | – | – | |Brown Egg |Values for 12|0. 7702 |4. 2285 |5. 4222 |36. 9002 |41. 1288 |3. 451 | |(Narayanganj) |samples | | | | | | | | |St. error |0. 4071 | – |1. 9852 | – | – | – | |Brown Egg (Munshigonj)|Values for 12|11. 3360 |62. 2346 |8. 8177 |60. 0079 |122. 2426 |9. 9421 | | |samples | | | | | | | | |St. rror |2. 3649 | – |2. 7654 | – | – | – | Maximum permissible limit in chicken meat is 0. 1  µg /g and in chicken fat is 0. 1  µg /g(1). The average statistics for all egg samples are presented in Table 3 . Table – 3: Statistics of all egg samples |Total sample number |192 | |Mean |8. 1611 | |Std. Error of Mean |0. 5253 | |Minimum |ND* | |Maximum |34. 5637 | * = Not detected The average lead (Pb) contamination picture in commercially produced liquid milks in Bangladesh is presented in Table 4. Table – 4: Pb contamination picture in liquid milks in Bangladesh |Sample classes |Average density |Volume as packed, mL|Average Pb |Standard error |Average total Pb | | | | |concentration in | |in packet,  µg | | | | |sample,  µg/mL | | | |Aarong – white |1. 0207 |250 |0. 8102 |0. 2451 |202. 500 | |Aarong – chocolate |1. 0511 |200 |1. 5344 |0. 2675 |306. 8800 | |Aarong – mango |1. 0554 |200 |0. 9447 |0. 3961 |188. 9400 | |Milkvita – white |1. 0226 |250 |0. 9739 |0. 3212 |243. 4750 | |Milkvita – chocolate |1. 0548 |200 |1. 2925 |0. 6512 |258. 5000 | |RD – white |1. 193 |230 |1. 9657 |0. 1987 |452. 1110 | |RD – mango |1. 0523 |200 |1. 6984 |0. 4812 |339. 6800 | |RD – banana |1. 0552 |200 |1. 209 |0. 5012 |241. 8000 | |Amo – white |1. 0257 |250 |1. 4943 |0. 1246 |373. 5750 | |Amo – chocolate |1. 0577 |200 |0. 181 |0. 1789 |163. 6200 | |Amo – mango |1. 0619 |200 |0. 8997 |0. 8047 |179. 9400 | |Pran à ¢â‚¬â€œ white |1. 0256 |200 |1. 2886 |1. 0079 |257. 7200 | |Starship – chocolate |1. 0508 |200 |4. 7589 |1. 4347 |951. 7800 | Maximum permissible limit in milks is 0. 02  µg /mL(1). The average statistics for all milk samples are presented in Table 5. Table – 5: Statistics of all milk samples |Total sample number |39 | |Mean |1. 5145 | |Std. Error of Mean |0. 2165 | |Minimum |ND | |Maximum |7. 0713 | Standard for lead (Pb) content of milk and poultry products: Comparing the obtained data from the egg and milk samples with the standards set in â€Å"Codex general standard for contaminants and toxins in foods (CODEX STAN 193-1995, Rev. -2006)†, it is evident that these foods are heavily contaminated with Pb in Bangladesh. In case of both egg and milk, the average Pb levels are about hundred times higher than the maximum permissible limits whereas the maximum respective values are quite large. 1. CODEX STAN 193-1995, Rev. 2-2006. http://www. codexalimentarius. net/web/index_en. jsp 2. Kebbekus, B. B. , and S. Mitra. (1998). Environmental chemical analysis. (Blackie Academic & Professional, London). [pic]
Saturday, September 28, 2019
Case Study for Coca-Cola vs Pepsico for 2009
LP 6. 2 Comparative Analysis Case, The Coca-Cola Company and PepsiCo, Inc. Instructions: Go to the book’s companion website and use the information found there to answer the following questions related to The Coca-Cola Company and PepsiCo, Inc. (a) What were the cash and cash equivalents reported by Coca-Cola and PepsiCo at the end of 2009? What does each company classify as cash equivalents? Answer: On April 9, 2009, Coca-Cola Company reported cash and cash equivalent to be $6,816,000,000 and on December 26, 2009, PepsiCo reported cash and cash equivalent to be $3,943,000,000. Coca-Cola has made almost double the cash and cash equivalent than PepsiCo. Cash equivalent from both companies generally including their time deposits and other investments that are highly liquidated and have maturities of three months or less at the date of as cash equivalents from both companies. Coca-Cola Company typically fund a significant portion of their dividends, capital expenditures, contractual obligations, and share repurchases and acquisitions with cash generated from operating activities. They rely on external funding for additional cash requirements. The Company does not typically raise capital through the issuance of stock. Instead, the company use debt financing to lower overall cost of capital and increase their return on shareowners’ equity. Refer to the heading ‘‘Cash Flows from Financing Activities†. PepsiCo believed that their cash generating capability and financial condition, together with their revolving credit facilities and other available methods of debt financing, would be adequate to meet their operating, investing and financing needs. As of December 26, 2009, their operations in Venezuela comprised 7% of their cash and cash equivalents balance. b) What were the accounts receivable (net) for Coca-Cola and PepsiCo at the end of 2009? Which company reports the greater allowance for doubtful accounts receivable (amount and percentage of gross receivable) at the end of 2009? (c) Assuming that allâ€Å"net operating revenues†(Coca-Cola) and allâ€Å"net sales†(Pepsi Co)were net cre dit sales,compute the accounts receivable turnover ratio for 2009 for Coca-Cola and PepsiCo; also compute the days outstanding for receivables. What is your evaluation of the difference?
Friday, September 27, 2019
RESEARCH METHODOLOGY PROPOSAL Essay Example | Topics and Well Written Essays - 1500 words
RESEARCH METHODOLOGY PROPOSAL - Essay Example Commercial organizations rely upon the efficiency of such logistics firms to procure materials from suppliers as well as delver finished products to consumers. Hence it becomes essential that the internal systems of working are efficient so that there are no delays and errors. For FedEx communications is an essential aspect which impacts the flow of logistics and speeds up the process of delivery. Hence researching upon various systems and techniques that may facilitate the company to improve their communication systems are required to be assessed (Jablin and Putnam, 2000). The research is expected to improve the internal communication systems existing for FedEx U.K and thereby allowing the organizational members to respond quickly to various orders received and make deliveries swiftly. In the logistics industry, speed and timeliness are the most important virtues for success. Hence firms operate in this sector consistently look for ways in which they can improve their services. Based on the findings of the researchers, managers at FedEx are required to device suitable policies which would guide the organization towards improving the communications process occurring internally (Jablin and Putnam, 2000). The current research is primarily expected to improve the communications occurring between employees and their scheduling managers. Accordingly the researcher expects to identify communication tools that are most effective in terms of receiving responses and speed of action being taken when drivers are required to make unscheduled parcel pickups during their delivery rounds. The paper would therefore concentrate upon identifying important objectives of effective internal communications. The research incorporates the mixed strategy whereby both qualitative and quantitative analysis of the data will be carried out. The data collected from different sources would be assessed qualitatively analysed so that detailed explanations can be provided.
Thursday, September 26, 2019
Project Editiing Essay Example | Topics and Well Written Essays - 500 words
Project Editiing - Essay Example School characteristics such as location, policy and curriculum load also affect student success and should be considered when discussing high school dropout rates. All these predicting dynamics need to be focused on and studied in order to continue the downward trend of high school dropout rates and hopefully eradicate them all together. â€Å"To address the high school dropout problem, educational institutions must identify early on which students are likely to drop out†(Burrus and Roberts, p.1). Among students in America, about more than 33% do not graduate high school with their original classes. The troubling part is the higher 50% of minorities that are not completing their high school education. These statistics affect the demographic trends and creates a concentration of dropouts in poor urban neighborhoods. Unfortunately, 15% of the country’s high schools, mostly in urban areas, yield half of total dropouts (Dervarics, 2007). The issue of teens dropping out of high school is a widespread social and educational problem that has serious implications not only for an individual but also for society as a whole. A great source of data on high school dropouts is the Education Resources Information Center (ERIC) reports. For 50 years now, this federally funded research center has aided in serving the institution of education with cutting edge research, practice and professional development. It is known, respected and utilized worldwide. One of its most popular entries came from the High School Journal and was titled, â€Å"Academic Disidentification, Race, and High School Dropouts†by Dr. Bryan Griffin. It described how a student’s ability to identify with academics is a big predictor of whether they will successfully complete high school (p. 71). Griffin went on to identify two models of student behavior that may cause early departure from high school; the frustration-self-esteem model and the participation-identification model. His article then
Diversity in Law Enforcement Annotated Bibliography
Diversity in Law Enforcement - Annotated Bibliography Example people belonging to different races and working in law enforcement agencies and to identify the various strategies that are being used by these agencies in order to attract as well as hire individuals belonging to different races in law enforcement agencies. The researchers identified that there is a lack of communication between the recruiters of law enforcement agencies and institutions that belong to racial minorities and they even identified that lower level of information is being supplied to racial minority communities and their institutions. The research article titled â€Å"Gay men in the police: identity disclosure and management issues†was authored by Rumens et al. and published during the period of 2012 (Rumens, 2012). The purpose of this research article was to focus on the research conducted to identify the ways individuals belonging to the LGBT groups were managed when they disclosed that they were gay or lesbian. The researchers identified that police officers who belonged to the LGBT group did not face difficulties in disclosing their sexual orientation and were looking for ways to disclose this information. The research even states that disclosed identities can be managed well in organizations that follow an open culture. The researchers conclude that it is quite difficult for gay police officers to integrate in an organization where masculinity is valued and empowered. Sadler, M. S., Correll, J., Park, B., & Judd, C. M. (June 01, 2012). The World Is Not Black and White: Racial Bias in the Decision to Shoot in a Multiethnic Context. Journal of Social Issues, 68, 2, 286-313. The research titled â€Å"The World Is Not Black and White: Racial Bias in the Decision to Shoot in a Multiethnic Context: was authored by Sadler et al (Sadler, 2012). The purpose of this research was to identify the racial biasness that is experienced by police officers while they make the decision of shooting or not shooting possible offenders. The researchers identified
Wednesday, September 25, 2019
Summary of Section 754 Research Paper Example | Topics and Well Written Essays - 2000 words
Summary of Section 754 - Research Paper Example Hence, now the owners and managers who pay tax and their advisers now advance towards the transactions with the same concern, as those stated in the historic decrees of subchapter K that the partnerships concerned with tax have been asking for years: why incorporate The substantial increase in the use of partnerships has led to increasing frustration with the obsolete subchapter K regulations (most of which were spread in 1955). Among the most troublesome laws are those which govern the basis for adjustments on the sale or swap (exchange) of a partnership stake (Orbach, 2004). In fact, the laws --which allow the purchaser of a partnership stake to reflect the purchaser's acquiring cost in partnership resources, are among the most perplexed and highly defective aspects of partnership taxation. At the start of the year 1998, to address these problems, the Internal Revenue Service in collaboration with the Treasury issued proposed laws and policies u/s734(b) (basis adjustments on some distributions), section743(b) (basis adjustments on transfers of partnership interests),section 751(a) (the "collapsible partnership rule" requiring recognition of ordinary income on the disposition of certain partnership interests), andsection754 (Depreciation Adjustment). (Internal Revenue Code) The origin of partnership property is usually not affected when a partner sells or exchanges its interest in the business. As a result, if a person buys or ventures into a partnership stake or interest by sale or exchange for a sum that exceeds the transferee's allocation of the adjusted basis of partnership property, the purchase price in excess, is not reflected in the partnership's asset basis, i.e., the purchaser is not able to "push down" its purchase price to the partnership's assets When the business (partnership) makes a an election u/s754 within the stipulated time, however, a transferee partner's share of the partnership's adjusted basis in its assets ("inside basis") is stepped up or stepped down to reflect the partner's basis in the acquired business interest ("outside basis"). Bottom of Form We would proceed by considering an example, in relation to the partnership business, the various transactions that take place in the form of sale and exchange. More importantly, we would focus on the implications of Section 754 of the IRS, which has a major impact with respect to taxation in shaping up these transactions (Orbach, 2004). When an interested party, buys a stake or share of an existing partner's partnership interest, or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, at a value which is said to be its fair value in the market the amount that the purchaser of the interest pays becomes the base for the purchaser's business interest (outside basis). In this transaction at fair market value, the buyer (new partner) assumes the seller's pro rata share of the business partnership's adjusted basis in its assets (inside basis). If the partnership's property or asset value has appreciated sufficiently, the variation between the new partne r's inside and outside basis can be
Tuesday, September 24, 2019
Multinationals and Global Business essay Example | Topics and Well Written Essays - 1500 words
Multinationals and Global Business - Essay Example Before the merger, these companies had been rivals and the process of bringing them together ensured that both of these companies were able to put aside their rivalry and cooperate in an international level; becoming among the most dominant oil and gas companies in the world. Since its formation, Royal Dutch Shell has continuously grown and evolved according to the different circumstances that it has encountered; essentially ensuring its success where many others have failed. According to Jones (2005, p.164), in the twentieth century, â€Å"firms sought to access knowledge to develop technology that are distinct from but contemporary to those created by their parent companies.†At the period of its formation, the two parts of Royal Dutch Shell were not merged, but were kept separate as a result of nationalist sentiments in both the Netherlands and the United Kingdom. The result is that these two parts of the company continued to be run as separate entities with one based in The Hague and the other in London. The portion based in The Hague took on the responsibility of production and manufacture while the one in London took over the transportation and storage of the products. Thus, in order to cater for nationalist sentiments in both countries, Royal Dutch Shell chose not to go ahead with the merger because to do so might have hampered its operations. This strategy can be related to Alfred Chandler’s structure follows strategy theory which s tates that the structure of a company is often determined by its strategy and this is based on the formation of independent units that operate under the umbrella of a parent company (Chandler 1990, p.61; Gopalan and Stahl 1998, p.32). Thus, through its headquarters, Royal Dutch Shell was able to continue coordinating the activities of its Dutch and British units without compromising their independent nature. Royal Dutch Shell chose to begin its
Monday, September 23, 2019
Trading Techniques Essay Example | Topics and Well Written Essays - 500 words
Trading Techniques - Essay Example The day-trading technique involves the strategy of taking a position in the market so that the return against the trading could be optimised at the end of the day. In this technique, the day trader focuses on the movement of the share price throughout the day. The positions taken in the day-trading technique is only for a few seconds or minutes. The trading of shares and the returns and risks related to the trading of the share are realized at the end of the day. The position of share trading is not carried over to the next day (FAMA, 1970, p.385). Thus in the day-trading technique, the trader could determine the net position of profit and loss on a daily basis. The swing trading technique requires the trader to identify the trends of the share price movements of the stocks. The swing in the share prices over a particular range could be identified to be favourable by the trader in which the trader desires to maximize the returns of the stock with the swing of the increasing share prices (JEGADEESH and TITMAN, 1993, p.68). The technique of swing trading is not a speedy process of trading as the trader holds the stock positions for days and weeks as per the analysis of the swing movement of the share prices. The effective implementation of swing trading techniques helps in the growth of equity base. There are various types of swing trades. The swinging stock price may depict up swings which reflect increasing prices of stocks, down swing which reflect declining prices of stock, short swing movements and the long swing movements. The position of the stocks is held by the trader based on the anticipation of the swing movement of the share price s (LO and MACKINLEY, 1988, p.48). The trend trading is another technique where the trader determines the movement of the share prices in the long run. The trend trading techniques is a simple technique of optimizing the returns from the ongoing fluctuation trend of the share prices and anticipation of how far
Sunday, September 22, 2019
My professional and academic goals related to wardens school of nursing Essay Example for Free
My professional and academic goals related to wardens school of nursing Essay My Professional and Academic Goals related to Waldens School of Nursing Perspectives I have been a nurse for 14 years, mostly in the Emergency Department, and have become aware of the growing population and the need for Family Nurse Practitioners (FNP’s). According to Walden’s University Catalog (DEC. 2013a), FNP’s are defined as â€Å"advanced practice registered nurses with the knowledge and skills to assess and manage health issues in patients of all age groups, from birth through senior years. †My goal as a FNP is to provide advanced health care with a holistic approach including: disease prevention, health maintenance, health promotion, restorative care, and a positive social change. I have chosen Walden University through high recommendations from my colleagues. They have enlightened me on the positive impact Walden School of Nursing has made in their personal and professional careers. Walden’s vision and mission statement reinforced my decision to become a part of the Walden Family Nurse Practitioner School of Nursing. According to Walden University Catalog (DEC. 2013b) their vision is focused on a distinctive different 21st –century learning community that provides immediate solutions of critical societal challenges and advancing global good. My vision agrees that healthcare professionals need to focus on advanced 21st century technology and the societal challenges that arise and promote a positive social change. Walden University Catalog (DEC.2013b) defines positive social change â€Å"as a deliberate process of creating and applying ideas, strategies, and actions to promote the worth, dignity, and development of individuals, communities, organizations, institutions, cultures, and societies. Positive social change results in the improvement of human and social conditions. †I plan to implement social change with the knowledge and education that the Walden School of Nursing provides while supporting and recognizing the many cultures in the community.
Saturday, September 21, 2019
The Themes In A Dolls House
The Themes In A Dolls House Sacrifice is a powerful theme that pervades these two plays, and expresses itself through its characters as well as its plot. However, the manner in which it is portrayed to the reader varies between these two plays. While sacrifice was depicted as combined with surrender in A Dolls House, in Antigone, it came merged with insurgence. There is sacrifice of love, hate, and morals and ultimately, sacrifice of self. Not only was this integrated into its protagonists lives, but it also came from its supporting characters as well. In this essay, I aim to explore the different ways in which Sophocles and Ibsen incorporated the theme of Sacrifice in their respective works. In A Dolls House, the sacrificial role of women was expressed exhaustively by Ibsen. The portrayal of women, beyond economic and social borders, sacrificing their love, children, morals and dignity touches a nerve among its readers. The picture where women were consistently giving up what were important to them just so they could please those around them was so universal and relatable to in this classic novel. In A Dolls House, Nora, while she was of a better social class and status than Mrs. Linde or her maid, was no different from them when it came to giving up those important to her. She renounced her own father when he was in his death bed just so she could save her husband and Mrs. Linde chose to give up her true love, Krogstad, when she was obliged to save her family from poverty. Even the maid in their home had to forgo bringing up her own children just so she could bring up someone elses and earn the money to support hers. This shows unconditional sacrifice for someone else. In Antigone, the situation is no different. Antigone sacrifices her love, Haemon, so she can fight for justice. Although she prioritizes justice over Haemon, she still makes a big sacrifice in her life to go through with her fight. On the other hand, at the very end of the play, Eurydice kills herself for she could not continue living without her son. This shows that she was willing to do anything for someone she loved, including killing herself. While the women in both plays portray unconditional sacrifice to those near and dear to them, the men completely represent the opposite. Torvald, Noras oppressive and condescending husband makes it clear that he would give up anything but his integrity. His status and prestige matter so much to him that he is willing to go to any lengths to show off his house as perfect and flawless to the society, including forcing Nora to stay at home even though he renounces her. He prioritizes his reputation over his own wife and states à ¢Ã¢â€š ¬Ã‚ ¦no man would sacrifice his honor for the one he loves. This situation is recreated in Antigone when Creon is contemplating his reaction to finding his own niece, Antigone, doing the one thing he forbids, burying Polynices. He is willing to save his niece from the cruel fate that was promised to anyone who disobeyed his law, but he is unable to let her go free in front of the public eyes. He too, like Helmer, prioritizes his repute over his own niece and sentences her to die. He refuses to bend his laws to save his own kith and kin at the fear of losing his name. Another form of sacrifice is the sacrifice of ego and recognition. Nora performs this form of sacrifice throughout the story until up to the very end. All her value and abilities are suppressed by Torvald and she bears his condescending, and patronizing attitude with humility and meekness. She belittles herself and resigns to accept her place as inferior to Torvald. Ibsens usage of metaphors and imageries of birds which symbolize the weak, feeble and vulnerable, represent Noras position in her family. She is powerless and susceptible to her husbands every whim. Nora hides the fact that she had single-handedly saved her husbands life as she was hesitant to tell him that he owed a woman his life. She is proud of her achievements, but she is forced to keep it a secret, thus sacrificing recognition. Yet again, she was protecting Torvalds ego by sacrificing hers. She continuously boosts her husbands pride by saying things like Everything you do is quite right, Torvald while welcoming him to à ¢Ã¢â€š ¬Ã‚ ¦criticize [her] and correct [her]. Then there is sacrifice of love. Mrs. Linde chooses to leave her one true love, Krogstad when she was obliged to save her family by marrying another, richer, man. While she never stops loving Krogstad, she is bound by her duties as a daughter. While Nora does the opposite, they are both similar in the fact that they give up someone close to the good of another and they have had to make tough choices. In Antigone, Antigone sacrifices her love, Haemon, so she can protect him. Although she still loves him, she chooses to hurt him in order to protect him from the consequences of her actions. This act of selflessness was noble and just like Nora and Mrs. Linde, it was for someone she loved. Another form of sacrifice that is most vivid and poignant is the works is the sacrifice of ones happiness. Nora does outrageous, sometimes ridiculous, things just to make her husband happy at the expense of her own. She indulges Torvalds craze and dances the tarantella just so she could play up to Torvalds desires. She hides her stealthy eating of the macaroons and knitting so she could à ¢Ã¢â€š ¬Ã‚ ¦have everything just as Torvald likes it. She also goes without buying a Christmas present for herself so she can save it repay the money she borrowed for Torvald. Nora hardly seems to listen to her heart or her head and blindly follows what she knows would make Torvald happy. Most times, Torvalds happiness à ¢Ã¢â€š ¬Ã‚ ¦comes out of [her] own necessaries of life. Sadly, Torvald never seems to notice à ¢Ã¢â€š ¬Ã‚ ¦it was often very hard on [her] In Antigone, Creon repeatedly tries to convince Antigone that it was not worth sacrificing herself for her brother. However, Antigone refuses saying I want everything of life , I do; and I want it total, complete; otherwise I reject it! I will not be moderateà ¢Ã¢â€š ¬Ã‚ ¦. If not, I want to die! When Creon proceeds to tell Antigone that she could not afford to be so demanding and she had to accept life with all its complexities, Antigone explodes furiously. She claims that happiness was nothing if she had to compensate her perfect ideals and she decides that she would have all or nothing. Thus she sacrifices the happiness she could have had by choosing to ignore Creons words. She wants to live in a surreal utopia or die. This inability to adjust and cope with lifes tirades eventually brings about her demise. Lastly, the ultimate act of sacrifice is when Nora does is when she decides to leave her children in the end when she opts to leave her dolls house and go see the world. She obviously loves them deeply, as seen in Act One by the way she interacts with them. But she believes that she makes a worse and a corruptive parent than her maid and her husband and she makes the heart-wrenching decision to leave her children. This concern and love she has for her children makes her want to give them the best she can and she does that by leaving them. Finally, in Antigone, Antigone performs the ultimate sacrifice, the sacrifice of herself. She hangs herself before she could be killed by Creons guards and by doing that, she takes the last stand before Creon. Thus, Antigone stages her last act of revolt for Creons laws and decrees. What Antigone does is reflective of many societies where many women take such rash and impetuous actions to demonstrate their mutiny. While it was a self-less act of sacrifice and for the betterment of her society, it was also reckless and damaging. Haemon, too, sacrifices himself, but his was for love while Antigones was for justice. In conclusion, while contexts, settings, time period and surroundings varies between the two plays, the theme of sacrifice unites them beyond social and cultural barriers. The act of giving up something or someone was connected them both. However, certain disparity occurs when the extent of sacrifice is delved into. The Greek era, the era in which Antigone was set in, showcases a time of extremes where perfection and power were the baseline to the lives of the people, thus sacrifice of ones self for a petty reason was not a terrible, horrendous issue as it would have been in the more modern times. While a Norwegian play set in the modern realistic times (A Dolls House) brought about slightly more acceptable sacrifices such as the sacrifice women make, it also brings about issues of extreme societal boundaries and excessive expectations of certain behavior from the man and woman of the household. Today, in the modern realist perspective, those requirements would be far more uncommon a nd unusual.
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