Wednesday, August 26, 2020

Models and Frame Works for Nursing Essay Example | Topics and Well Written Essays - 2000 words

Models and Frame Works for Nursing - Essay Example The doctor utilizing this technique ought to recognize that change could happen whenever (Baker,P.2000). They ought to likewise realize that everybody what is beneficial for them. The Tidal technique should happen in three distinct levels which are the self-space, world area and the others space. Self area In this level individuals are caused to feel and relate to their encounters. The space targets causing the patient to feel increasingly make sure about. The surgeon helps the patient make a Security Arrangement. World area This is the place history is held. The individual should be comprehended. The individual taking the patient through this procedure poses inquiries about the past and uncovers their importance. The surgeon may likewise distinguish what should be accomplished for proficient recuperation. Other space This is a portrayal of the different relationship the individual has. The individual gets support from various individuals. The companion and family may do as such. The individual may likewise get money related guidance among numerous others. The principle point of this area or procedure is to enable the individual to carry on with a successful normal life. The Tidal Method likewise utilizes the similitude as referenced before. The representation for the most part utilized is that of the water. It clarifies that wellbeing is liquid in nature it is rarely steady. The water likewise portrays how individuals can turn out to be inwardly, genuinely and profoundly flimsy. This allegory may enable the specialist to enable the patient to recuperate. The similitude shows that issues don't keep going forever; they will change as time passes by ( Baker,P.2000). For care to be controlled adequately, the individual giving the consideration ought to understand that life changes and the idea of individuals to change as well. The Tidal model compares encounters to ‘storms in the ocean or piracy’ and says that when one can recuperate they are ‘p ut to sea’. The Tidal model has three gathering forms; 1. Recuperation bunch The fundamental point of this gathering is to enable the individual to have a decent confidence. This gathering causes them to understand that they can help other people in the general public regardless of whether they were troubled. 2. Arrangement bunches This gathering causes the individuals to investigate and impart to others their encounters to get answers for their own lives. 3. Data bunches This gathering enables the psychological patients to know about what they are experiencing. It encourages them to know the sort of drug they are utilizing, lawful issues among others. Nursing process The patient had the accompanying nursing issues; Sever cerebral pain and stomach throb, absence of hunger, he quit thinking about his own cleanliness, he created unctrollable dread that he would be ran over by a vehicle, he turned out to be exceptionally reserved and he turned out to be extremely savage. In this paper, I will take a gander at the two issues that are cerebral pain and loss of hunger. For the issues named over the patent should attempt to unwind. This is on the grounds that the issues could be a direct result of tension or misery. Utilizing the Tidal model of nursing, the patient ought to comprehend that this difficult will keep going forever and they should volunteer to explain it. The expert should try the three principle areas. In the self-space, the professional should cause the patient to relate to their experience or issue. On the planet space, the specialist should discover when the issue began and how it has developed to its present state. These inquiries help the person in question relate to the

Saturday, August 22, 2020

Philippine Republic Act Essay

With the end goal of the May 11, 1998 decisions, there will be exceptional individuals made out of a fourth part in every area and a COMELEC agent who is approved to work the tallying machine. Both will lead the checking and recording of votes of the national voting forms in the assigned tallying focuses; 8. Political decision returns †a machine-created archive demonstrating the date of the political decision, the territory, region and the region in which it is held and the votes in figures for every applicant in a region straightforwardly delivered by the checking machine; 9. Proclamation of votes †a machine-created archive containing the votes acquired by applicants in every area in a city/region; 10. City/civil/area/common endorsement of peddle of votes †a machine-produced report containing the absolute votes in figures acquired by every up-and-comer in a city/region/locale/territory all things considered; and 11. Tallying focus †an open spot assigned by the Commission where checking of votes and soliciting/combination of results will be led. Sec. 3. Capabilities, rights and constraints of the exceptional individuals from the Board of Election Inspectors. No individual will be designated as an uncommon individual from the leading body of political race controllers except if he/she is of acceptable good character and blameless notoriety, an enlisted voter, has never been indicted for any political race offense or of any wrongdoing deserving of more than six (6) months detainment or on the off chance that he/she has pending against him/her a data for any political race offense or on the off chance that he/she is connected inside the fourth thoughtful level of relationship or fondness to any individual from the leading group of political decision reviewers or any extraordinary individual from a similar leading group of Election Inspector or to any contender for a national position or to a candidate as a gathering list agent or his/her life partner. The exceptional individuals from the board will appreciate similar rights and be limited by similar restrictions and liabilities of a customary individual from the leading body of political de cision examiners however will not cast a ballot during the procedures of the leading body of political decision auditors aside from on issues relating to the national polling form. Sec. 4. Obligations and elements of the uncommon individuals from the Board of Election Inspectors. †1. During the direct of the democratic in the surveying place, the fourth part will: an) achieve the minutes of deciding in favor of the computerized political race framework in the area; and (b) guarantee that the national voting forms are set inside the fitting polling booth; 2. On the end of the surveys, the fourth part will bring the voting booth containing the national polling forms to the assigned checking focus; 3. Prior to the checking of votes, the fourth part will confirm if the quantity of national voting forms counts with the information in the minutes of the democratic; 4. During the checking of votes, the fourth part and the COMELEC approved delegate will together achieve the minutes of meaning the mechanized political race framework in the area; 5. After the tallying of votes, the fourth part and the approved delegate will mutually: (an) ensure the consequences of the checking of national voting forms from the area; and (b) bring the polling booth containing the tallied national voting forms along with the minutes of casting a ballot and tallying, and other political race reports and gear to the city or metropolitan treasurer for supervision. Sec. 5. Leading group of Canvassers. †For reasons for the May 11, 1998 races, every area, city or district will have two (2) leading group of pollsters, one for the manual political race framework under the current law, and the other, for the robotized framework. For the robotized political race framework, the executive of the board will be named by the Commission from among its work force/representatives and the individuals from the authorities listed. Position to utilize a mechanized political decision framework. To complete the above-expressed arrangement, the Commission on Elections, in this alluded to as the Commission, is thus approved to utilize a mechanized political decision framework, in this alluded to as the System, for the way toward casting a ballot, checking of votes and peddling/union of aftereffects of the national and nearby races: Provided, in any case, That for the May 11, 1998 races, the System will be appropriate in all zones inside the nation just for the places of president, VP, representatives and gatherings, associations or alliances taking part under the gathering list framework. To accomplish the motivation behind this Act, the Commission is approved to get by buy, rent or in any case any provisions, hardware, materials and administrations required for the holding of the decisions by a facilitated procedure of open offering of sellers, providers or lessors: Provided, That the authorize ideological groups are appropriately advised of and permitted to watch yet not to take an interest in the offering. In the event that, inspite of its steady endeavors to actualize this command in the activity of this power, it gets obvious by February 9, 1998 that the Commission can't completely execute the mechanized political race framework for national situations in the May 11, 1998 races, the decisions for both national and neighborhood positions will be done physically with the exception of in the Autonomous Region in Muslim Mindanao (ARMM) where the computerized political race framework will be utilized for all positions. Sec. 7. Highlights of the framework. †The System will use suitable innovation for casting a ballot, and electronic gadgets for checking of votes and soliciting of results. For this reason, the Commission will procure mechanized tallying machines, PC hardware, gadgets and materials and receive new structures and printing materials. The System will contain the accompanying highlights: (an) utilization of proper voting forms, (b) independent machine which can tally votes and a robotized framework which can merge the outcomes quickly, (c) with arrangements for review trails, (d) least human intercession, and (e) satisfactory protect/safety efforts. Also, the System will the extent that practicable have the accompanying highlights: 1. It must be easy to understand and require not require PC educated administrators; 2. The machine security must be implicit and multi-layer existent on equipment and programming with least human mediation utilizing most recent innovation like scrambled coding framework; 3. The security key control must be installed inside the machine fixed against human intercession; 4. The Optical Mark Reader (OMR) must have a worked in printer for numbering the checked voting forms and furthermore for printing the individual area number on the tallied polling forms; 5. The voting form paper for the OMR tallying machine must be of the quality that passed the universal standard like ISO-1831, JIS-X-9004 or its proportional for optical character acknowledgment; 6. The voting form feeder must be programmed; 7. The machine must have the option to tally from 100 to 150 polling forms for every moment; 8. The checking machine must have the option to identify phony or fake voting forms and should have a phony voting form rejector; 9. The tallying machine must have the option to recognize and dismiss recently checked voting forms to forestall duplication; 10. The checking machine must have the ability to perceive the ballot’s singular area and city or region before tallying or combining the votes; 11. The System must have a printer that has the ability to print in one stroke or activity seven (7) duplicates (unique in addition to six (6) duplicates) of the solidified reports on carbonless paper; 12. The printer must have in any event 128 kilobytes of Random Access Memory (RAM) to encourage the speedy handling of the printing of the combined reports; 13. The machine must have a worked in floppy circle drive so as to spare the prepared information on a diskette; 14. The machine should likewise have a worked in hard plate to store the checked and merged information for future printout and confirmation; 15. The machine must be temperature-safe and rust-verification; 16. The optical focal point of the OMR must have a self-cleaning gadget; 17. The machine must not be equipped for being associated with outer PC peripherals for the procedure of vote combination; 18. The machine must have a Uninterrupted Power Supply (UPS); 19. The machine must be went with working manuals that will direct the staff of the Commission the correct use and upkeep of the machine; 20. It must be so structured and fabricated that additional items may quickly be consolidated into the System at least cost; 21. It must give the most brief time expected to finish the checking of votes and soliciting of the consequences of the political decision; 22. The machine must have the option to produce solidified reports like the political decision return, proclamation of votes and testament of solicit at various levels; and 23. The precision of the tally must be ensured, the safety buffer must be revealed and supported by guarantee under such terms and conditions as might be controlled by the Commission. In the acquirement of this framework, the Commission will receive a fair arrangement of findings or bad marks for deviations or inadequacies in meeting all the above expressed highlights and norms. For this reason, the Commission will make an Advisory Council to be made out of specialized specialists from the Department of Science and Technology (DOST), the Information Technology Foundation of the Philippines (ITFP), the University of the Philippines (UP), and two (2) delegates from the private part suggested by the Philippine Computer Society (PCS). The Council may benefit itself of the mastery and administrations of asset people of known ability and fidelity. The Commission as a team with the DOST will set up a free Technical Ad Hoc Evaluation Committee, thus known as the Committee, made out of an agent each from the Senate, House of Representatives. The Committee will confirm that the System is working appropriately and precisely and that the machines h

Friday, August 21, 2020

Understanding Accounting Capitalizing vs. Expensing

Understanding Accounting Capitalizing vs. Expensing Business owners need to make many big accounting decisions and what the company does with costs is among the biggest of these decisions. When companies spend money, they are often able to either account to the costs as an expense or to capitalise the costs. The decision will have an impact on the company’s balance sheet.This guide will look at what capitalizing vs. expensing is all about, and delve deeper into the situations when companies should capitalise and when to expense. This guide will also look at the effect it has on the financial statements and the limitations of either method. Finally, you’ll also learn about the inappropriate use of the system and how to ensure your business’ accounting tactics are within the legal framework. © Shutterstock.com | Rawpixel.comIn this article, we will first describe 1) the definition of capitalizing vs. expensing, and discuss then 2) when to use capitalizing, 3) when to use expensing, 4) avoiding inappropriate capitalizing and expensing, and 5) a conclusion.THE DEFINITION OF CAPITALIZING VS EXPENSINGCapitalizing and expensing are crucial accounting terms to know. In brief, it refers to how a cost is treated on the entity’s financial statements. This means businesses have two options when adding a cost to their financial statement. They can either expense it or capitalise it.If the entity chooses to expense the cost, it is added on the income statement and subtracted from the business’ revenue to determine the profit.On the other hand, when a business capitalises a cost, it is going to count towards capital expenditures. This means it will be accounted for on the entity’s balance sheet as an asset. In this case, the income statement will only feature the appropriate d epreciation of the asset.There are currently only guidelines to help businesses decide which costs could be capitalised and which could be expensed. No mandatory rules exist, although there are some legal loopholes to be aware of. Therefore, each company has some leeway into deciding what it wants to capitalise and to expense.As we’ll discuss later in the guide, this lack of a set of lists has both advantages and disadvantages to a business. Capitalizing vs. expensing provides companies with opportunities to influence the company’s profits, directly influencing over the income statement.There have been some instances where companies have used capitalizing vs. expensing against the common accounting procedures. While this might influence the short-term profits of the company, it can also do damage to the company’s finances. Certain practices might also be outright illegal.While there is no mandatory guide, many countries have produced certain accounting guidelines for companies to use. For example, in the US, the Generally Accepted Accounting Principles (GAAP) must be followed by publicly trading companies.An example of capitalizing vs expensingBefore we look at the available options in more detail, here’s a quick example of capitalizing vs. expensing in action. The example will give you an idea how the decision can impact a company’s financial statements.Company A has recognised $4,000 in revenue and $3,000 in expenses during a financial year. The company has also incurred $500 in repair and maintenance costs for its tools, but it hasn’t yet decided whether to capitalise or expense this amount.In case the company decides to expense the $500, it will be added to the company’s total expenses. This will mean the company’s income will decrease for the year by $500. Expensing the cost will also mean total assets and the shareholder’s equity will be lower.On the other hand, the company could also capitalise the $500. This means it won’t be recogn ised as an expense in that financial year, increasing the net income by $500. However, the $500 will be recognised in the statement in the following few years as depreciation expense. This means it will lower the future net income of the company.As you can see, companies often have to weigh in on the pros and cons of capitalizing vs. expensing. The next section will look at these situations in more detail and give you an idea as to when cost should be capitalised and when expensed.You can watch the below YouTube video for another example of capitalizing vs. expensing: Dividing assets into twoWhen it comes to deciding whether a cost should be capitalised or expensed, companies often use a simple method of dividing assets into two categories. These are:Assets that produce future benefitsAssets that do not produce any future benefitsCertain costs to the company will only provide a one time value for the company and therefore belong to the second group. These are typically expensed cost s because the business won’t enjoy future benefits through them.On the other hand, assets that provide future benefits can often be capitalised and thus the expenses spread across financial statements. Examples of these kinds of assets will be dealt with more detail in the next section.A simple example could be an insurance policy payment. A company could buy a fixed period policy for two years and pay the cost upfront at once. Since the insurance will benefit the company in the future as well, it could capitalise the costs.WHEN TO USE CAPITALIZINGAs mentioned above, companies can typically capitalise costs only when the resource acquired will provide future benefits. This means resources that are beneficial for the business for more than one operating cycle.Therefore, the expenses from acquiring these resources are recorded as assets in the company’s balance sheet. The costs will then show on the balance sheet in the coming financial years through amortisation or depreciation.E xamples of these resources could be anything from machinery to a business property.Companies should also consider capitalizing costs when they add significantly to the value of an existing resource. If the company upgrades part of the tools, property or equipment it uses, in a manner that directly increases the value of the asset, it could be capitalised.In many instance, fixed assets are typically capitalised, as they continue to provide benefits for the company for a longer period.Companies can also deal with intangible assets. These are non-monetary resources, which have no physical substance yet still provide the company a benefit. These could be items such as research and development costs or patents and copyrights.Intangible assets that can be capitalised often include:Full acquisition costs of obtaining a patent or copyright from another entity.Full acquisition costs of obtaining a brand or a trademark from another entity.Software development costs with economic feasibility b eyond one operating cycle.How will capitalisation affect assets?The decision to capitalise the costs will naturally have an impact on the company’s financial statements. Here are some of the main areas involved with asset capitalisation and how they can change the company’s financial statements.Net income â€" Capitalizing costs will smoothen the variability of the company’s reported income, as the cost will be divided between statements. In pure profitability terms, the company will enjoy higher profitability at the start.Stockholders’ equity â€" The effect will be minimal on the long-term, but at the start, stockholder’s equity will be higher.Cash flow from operations â€"If the company capitalises its costs, the impact will be only on cash flow from investment.Reported assets â€" The total assets of the company will increase when costs are capitalised.Financial ratios â€" The profitability ratio will be higher at the onset of capitalizing costs. Furthermore, operation-eff iciency ratio will decrease and the equity turnover will be higher at the start.Limitations of capitalizingWhile the rule of thumb for capitalizing is whether the asset has long-term benefit or value increase for the company, there are certain limitations to this rule. For example, in the field of research development (RD), the costs often cannot be capitalised, even though the assets technically will provide long-term value for the company.The main reason most countries don’t allow the capitalizing of RD costs is to do with the uncertainty of the benefits. Calculating whether the investment’s future benefits will be difficult and therefore, it is easier to expense the costs.Nonetheless, you want to check with your local accountant, as different countries might have different ways to analyse RD costs.You also need to keep in mind that capitalizing an asset can overinflate the assets shown on the company’s balance sheet. This can have some influence on your financial statement .Finally, it is crucial to remember inventory costs cannot be capitalised. Even if you are going to hold on to the inventory long-term and won’t be selling it during the next business cycle, you cannot capitalise the expenses.WHEN TO USE EXPENSINGIn its essence, expensing is performed whenever you purchase an asset. But the above section showed the limits to this rule. Typically only costs, which have no long-term benefit or which don’t directly increase the value of the asset substantially, are expensed.The above also showed that deciding whether to capitalise or to expense isn’t always so straightforward. There are certain costs which might seem like a good idea to capitalise, but are actually better for the finances when they are expensed.Many accounting practices recommend using the de minimus rule. This means that items, which could potentially be capitalised, are expensed only if they don’t significantly distort the bottom line in the balance sheet. This means the expe nses in question don’t represent a large part of your total expenses and therefore, wouldn’t drag your income artificially low.While there are no official rules to what this percentage is, many experts suggest using a figure below 0.1% of gross expenses for the financial year or 2% of the total depreciation and amortization expenses.In addition, RD expenses are nearly always expensed for accounting purposes. In terms of repair costs, maintenance-type repairs are considered an expense, since they only restore the item’s value to normal and don’t increase its lifespan above normal.How will expensing affect assets?As with capitalizing, the decision to expense assets will have an impact on the company’s financial accounts. The following are some of the key effects of expensing costs:Net income â€" Expensing costs will have an immediate impact on the company’s income, as increased expenses will naturally drag down the income of the business. Companies that actively use expens ing in their accounting tend to have higher variability in reported income. Expensing costs can boost profitability in the long-term.Stockholders’ equity â€" The effect on stockholder’s equity will be relatively limited. Nevertheless, expensing companies tend to experience a lower equity at the start.Cash flow from operations â€" Expensing can drop the tax bill for the company in the short-term, although the impact will be evened out over the years. Nonetheless, a decision to expense the costs will be reported in cash flow from operations.Reported assets â€" The company’s total assets will be smaller.Financial ratios â€" The decision to expense will result in higher operation-efficiency ratios.Limitations of expensingThere are certain special limitations to expensing, especially when it comes to starting up a business. In many instances, immediate costs can be capitalised even if they don’t necessarily fall under the capitalizing rules during the first financial year of the company.You should also keep in mind that while RD costs are typically considered an expense, certain legal fees involved in acquiring these, as well as patents, could be capitalised.In addition, you need to be careful when expensing costs dealing with repairs or upgrades. If the value of the item significantly improves or the lifespan of the item expands, the costs might be better off capitalised.Finally, expensing will bring down the income of the business and therefore, you want to be careful to ensure your short-term finances are able to adjust to this.AVOIDING INAPPROPRIATE CAPITALIZING AND EXPENSINGSince the above are just guidelines, companies can find themselves in trouble with capitalizing vs. expensing decisions. Due to the nature of shifting the company’s balance sheet around, some companies fall guilty of using too aggressive accounting tactics.The problem is mainly down to aggressive capitalizing. Since capitalizing can increase assets and boost income, companies ofte n choose to capitalise instead of expensing. On the other hand, companies might occasionally try to bring down income by expensing, as this could lower the company’s tax burden.How can you tell if your business is aggressively capitalizing expenses? The most obvious signs of aggressive accounting practices include:Sudden improvement in the company’s profit margin, especially a deep increase in specific assets.New asset line items on the company’s balance sheet, which do not seem to make sense and items which, are rapidly increasing.Sharply declining cash flow from operations.Unexpected rise in CAPEX, which does not represent current market conditions.Furthermore, you should also be wary of overcapitalizing your costs. Even if you are able to capitalise parts of your research costs, full capitalisation will often cause red flags for the taxman.In order to avoid inappropriate capitalizing and expensing, the following tips are essential to keep in mind:Learn about the guidelines â€" Check information on capitalizing vs. expensing from sources such as GAAP.Keep a close eye on changes in accounting policy.Make sure you understand the different capitalisation policies within your specific industry. You can often learn a lot by studying other company balance sheets.Decide your de minimus rule â€" You can set an appropriate level with your accountant and check whether a cost falls under the rule before you count it as an expense.Have a written capitalisation policy â€" Overall, accountants often recommend creating a written capitalisation policy for the business. This can be helpful in situations where you are uncertain over a specific cost, as well as help you defend your business strategy in case the tax authorities ask questions over your policy decisions.When developing your accounting policy, consider things such as your business size, the level of revenue and expenses your business generates and its compliance needs in terms of taxes.Tax authorities scruti nise company’s decisions to capitalise vs. expense carefully and you need to be able to properly justify your accounting decisions. While the above method can be used to tweak your company’s financial statement, you don’t want to be overly aggressive with your accounting tactics.CONCLUSIONCapitalizing vs. expensing is an important aspect of business’ financial decision-making. Costs can have a big impact on your business finances and it is important to learn to take advantage of both capitalizing and expensing. The above should have given you a deeper insight into the appropriate use of these methods.The accounting treatment of expenses can be the difference between a profitable income statement and one that highlights a loss. The decision to opt for either can be difficult. But in general, capitalizing vs. expensing can provide your business with opportunities to keep the financial future of the company on the right track.

Sunday, May 24, 2020

Is Schizophrenia A Brain Disorder - 1946 Words

What is Schizophrenia Schizophrenia is a brain disorder that effects the way an individual experiences the world. The disorder is characterized by psychotic, positive symptoms, deficit, negative symptoms, and cognitive impairment (Hung Choy Wong Van Tol, 2003). Positive symptoms are expressed as delusions, hallucinations and/or disorganized thoughts. Delusions are beliefs that are false, for example, your neighbor Joe starts to believe that he is the president of the United States of America. Hallucinations are perceptions, any form, that are false; the more common are visual and auditory. For example, your other neighbor Donnie starts to see and communicate with a white bunny rabbit named Frank. Disorganized thoughts can be seen†¦show more content†¦From the first months of life, premorbid developmental impairments are recorded in more than half of those who develop childhood onset schizophrenia; childhood onset is usually insidious and suggests early disruption of brain development (Masi, Muc ci and Pari, 2006). There are genetic and environmental factors to schizophrenia. Clinical Diagnosis Table 1 displays the proposed criteria for schizophrenia for DSM-V. As new research is conducted and new advancements are made the definition and criteria for schizophrenia developes. There are changes in the criteria for schizophrenia from DSM-IV to DSM-V. For criterion A, at least one of the two characteristic symptoms must include delusions, hallucinations and/or disorganized speech. For criterion F, other communication disorder of childhood onset was added to the section. In addition to the criterion changes, in the DSM-V there was the elimination of the classic subtypes of schizophrenia, a clarification of the longitudinal and cross-section specifiers, an addition of unique psychopathological dimensions and the elimination of Scheiderian first-rank symptoms (Tandon et al., 2013). Table 1. Proposed criteria for schizophrenia in DSM-5 Criterion A. Characteristics symptoms: Two (or more) of the following, each present for a significant portion of time during a 1-month period (or less if successfully treated). At least

Thursday, May 14, 2020

The Canadian Charter Of Rights And Freedoms - 2016 Words

Freedom of expression, set under section 2(b) of the Canadian Charter of Rights and Freedoms, is one of Canada’s most valued rights in the bill of rights of the Constitution. It has paved the way for the society in which thirty-five million people reside today. With this level of influence and admiration, it is truly a fundamental right. However, many ground-breaking cases have illustrated the need to limit freedom of expression. A prime example is the landmark case that took place in 1990 surrounding high school teacher, James Keegstra. This Supreme Court case touched mainly upon two sections of the Charter, and one section of the Criminal Code of Canada. These two sections in the Charter included section 1 (reasonable limits), and†¦show more content†¦These requirements are listed in section 319(3) of the Criminal Code.16 Out of the four requirements Keegstra most blatantly failed to meet section 319(3) (c) which states, â€Å"if the statements were relevant to a ny subject of public interest, the discussion of which was for the public benefit, and if on reasonable grounds he believed them to be true.†17 His personal feelings against Jewish people, in no way, serve to benefit the public, which in this case is his students. James Keegstra’s main reason for violating the Criminal Code, and failing to meet the requirements of section 319(3) is because of his capacity as a high school teacher. At trial, Keegstra’s lawyer made an argument that section 319(2) violated his client’s right to freedom of expression.18 The judge disagreed for the reason that the Charter provides equal security and advantage of the law, free from discrimination of race,Show MoreRelatedThe Canadian Charter Of Rights And Freedoms1617 Words   |  7 Pages Since its inception in 1982 the Canadian Charter of Rights and Freedoms, very much like its primary architect Pierre Trudeau, has been one of the most celebrated yet controversial element s of Canadian politics and governance. Revealing how this dynamic emerged requires a nuanced understanding of the motivation behind the Charter and the techniques it employed to succeed. The Canadian Charter of Rights and Freedoms, like the entire patriation process, was motivated by and mobilized support throughRead MoreThe Canadian Charter Of Rights And Freedoms1613 Words   |  7 Pages The Canadian Charter of Rights and Freedoms simply referred to as the â€Å"Charter†, is a significant document in regards to the Canadian constitution. Its primary aim is to uphold individual rights and freedoms and promote equality in administering justice. However, its passage in 1982 has led to increased controversies given that the Charter gives courts more power in interpreting its provisions while sidelining the legislature (Boyd 118). This means that the advent of this Charter was the end ofRead MoreThe Canadian Charter Of Rights And Freedoms840 Words   |  4 PagesThe Canadian Charter of Rights and Freedoms is an important milestone in Canadian history. 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Additionally, the courts help facilitate an understanding of theRead MoreThe Canadian Charter Of Right And Freedom1225 Words   |  5 Pagescriminal and family justice system has become very complicated, slow and extremely expensive for majority of Canadians. These issues are particularly glaring to low income earners, people with disabilities and other minorities. Canadian justice system have become incapable of providing solutions that can addressing problems brought to it. With the creation of the Canadian charter of right and freedom, access to justice became more of an equality issue. It moved from simply being the capacity to litigateRead MoreThe Canadian Charter Of Rights And Freedoms1504 Words   |  7 PagesThe Canadian Charter of Rights and Freedoms(CCORAF) Guarantees a Free and Democratic Society The Charter of Rights and Freedoms upholds the individual rights of all Canadians. Agree or disagree with the following statement. The Charter is part of Canada’s constitution; the highest law of Canada, which sets out the framework for how Canada is to be governed. The CCORAF sets out those rights and freedoms that Canadians feel are necessary to maintain Canada as a free and democratic community. The CharterRead MoreThe Canadian Charter Of Rights And Freedoms883 Words   |  4 PagesRainbow Nation of South Africa in 1994, the first democratically elected government was tasked with drawing up a new constitution that would properly enshrine the human rights that had so long been denied the majority of citizens. One source drawn upon in developing the new constitution was the Canadian Charter of Rights and Freedoms, itself then little more than a decade old. It is not necessary to be a constitutional scholar to detect many similarities between the two; indeed, Canada’s pride in this

Wednesday, May 6, 2020

Why and How Arab Spring Became Successful Essay - 1702 Words

Why and How Arab Spring Became Successful ? The progress of Tunisian Revolution started with a police officer’s knocking Fadiye Hamdi and seizing his bench and then Muhammed Buazizi, who is an Tunisian young man, burning himself and die in the hospital. The groups that attended to the funeral of Buazizi protested the regime and Zeynel Abidin, who stayed inefficient to had to resign after the many deaths resulted from conflict. Zeynel Abidin’s leaving the country caused the first flames of Arab Spring, which caused a striking exchange progress of the governments and Tunis became the first country suffering from that. During this first exchange period, the head of old council (Muhammed Gannusi) became the†¦show more content†¦14.800 people, including people from America and EU, observed the selections and according to their reports, the election process occurred in a peaceful and democratic way. The results of Tunisian Revolution and Elections Tunis, which is known as the start point of public rebellion influencing all Arab world deeply, had its first elections in 23 October 2011. Tunis, which firstly got colonized by France and then ruled by Habib Burgiga and Zeynel Abidin for really long times, gave its people to the chance of electing their own presidents for the first time and En-Nahda was chosen. Election of 23 October should be accepted as an important step for shaping inside and foreign policy of ‘’The New Tunis’’. There would be significant effects of this both for Arabian World and Middle East. Therefore, Tunisian elections shouldn’t just be look from the point of Tunisian view but also from regional view. The process of Tunis’ rebuild was the beginning part of Middle East’s re- shaping steps and despite all the differences, it can be accepted that it followed the same path with other countries. It is undeniable fact that in the period of after election process, the country’s colonization history, previous oppressive attitude and international relationships built by Bin Ali will affect the determinationShow MoreRelatedThe Revolutionary Revolution And Its Effects On The Economic, Culture And Political Structures Of A Government1029 Words   |  5 Pagesrevolution is to overthrow the current regime, change ideologies, change what people think about the government and how they live their lives. This is a ground up approach and it leads to an immense change in a society in both the state institutions and social structures. There have been very successful social revolutions that have occurred(SKOCPOL). Some states that have had successful social revolutions include France in 1789, Russia in 1917, and China 1911-1949. 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Tuesday, May 5, 2020

Venture Survival in Multinational Corporations †MyAssignmenthelp

Question: Discuss about the Venture Survival in Multinational Corporations. Answer: Introduction: According to the terms of the partnership, the risks and rewards are part in it, which always processed through the share by the individuals (Vivoda, 2017). The liability in the partnership is the common terms where the partners are bound to holds the liabilities jointly in the partnership business. Under the liability of the partners the obligations of paying debts in the partnership business also holds the responsibilities for an unlimited extent. For any damages or loss which cause from any wrongful omissions or illegal activities by the partners where the actual potential liabilities applicable for the third party. Under the terms of partnership, every partner in the partnership business has the rights to share equally the profits and losses. There are also some exceptions in this matter if the terms are not mentioned in the partnership agreements. The share of the profits and losses always depend on the partners according to their partners. Decision Making Process According to the terms of the partnership, all the partners have equal rights to take decision, which are related with their partnership business. The rights of decision making process is not applicable for dormant partners. The ownership in the partnership has described the terms where the assets of the business always shared between the partners for running a partnership business. The assets, which are solely, belongs to any partners the share of the profits and loss only depends according to it. The flexibility defines the frameworks or the process where it distributed the freedom in the partnership where the business must provided with financed and control as a sole proprietorship. The privacy is another important part in the partnership, which describes the constitutional and financial matters where it keeps all the details completely private and confidential. For any disclosure of the privacy in the partnership, it only applicable according to the interest of the partners. The taxation is the part of any business, which is, runs by individually or by the partners. The partners are bound to pay tax for the partnership business only. They are not require to pay individually for the business. According to the terms of the partnership, it is never applicable for the purpose of one or two projects, which are not process for the long-term business. The partnership only comes to end if the partners dissolute the business mutually or death of any partner. The joint venture is defines the aim to carry the business where it helps in the specific project and it only become end when the purpose has applied in the business. The joint venture also defines as a partnership without a name or running firm business. It is a special kind of partnership without a firm name. Under the joint venture it only concern about the accounting concept where it was not followed by the joint ventures. The parties to a joint venture are called co-ventures. Under this partnership, it defines the form of temporary business activity. In this process of partnership, the profits and losses always distributed in a proper agreed proportion where it will not distributed in equally. It is an agreement for where the for poling business abilities and capital to make profit in the business. Legislations governing partnership and Joint venture in Australia There are legislation which given partnership in Australia. However, Joint ventures do not have any specific law and are governed by common law such as Contract law, Negligence and Agency Law. Jurisdiction Legislation Commonwealth Partnership Act 1963 New South Wales Partnership Act 1892 Queensland Partnership Act 1891 Tasmania Partnership Act 1891 South Australia Partnership Act 1891 West Australia Partnership Act 1895 Victoria Partnership Act 1958 Northern Territories Partnership Act 1997 The Difference between partnership and Joint Venture The joint venture is defines the aim to carry the business where it helps in the specific project and it only become end when the purpose has applied in the business. The joint venture also defines as a partnership without a name or running firm business. It is a special kind of partnership without a firm name (Haynes et al. 2016). The partnership is defines where a business only runs through the partners with a registered business and it only omitted for the death of the partner. The Joint venture is also end under some specific purposes and the venture can be vanished. Recommendation According to the case study, for choosing a business structure under Australia it is necessary to follow the legislations. Therefore, it is important to looks for the structure and requirements of the business whether it has processed under the joint venture and partnership. It has been if Xiaojing, Lance and Nick want to work together to running an herbal product business. This is a form of business which will be continued in the long run. Therefore, the structure required for carrying out the business activity has to be in accordance to the business needs. According to the definition of joint venture and partnership, it helps to identified that partnership is a better form of unincorporated business as it always compared with a joint venture for carrying out long-term business operations. According to ---- people or organization that carries out joint ventures usually has the purpose of property developments, transportation agreements, mining syndicates or publishing agreements. Th ese activities are applicable for a short-term period. Now it can be stated that partnership is the best possible unincorporated business structure for the herbal product business as it would only be successful in the long-run. In a partnership, the partners would be more responsible for the controlling and managing of the business and not only takes care of their own functional areas but also the operational areas in the business where the partners would directly affected by it. It can make the conflicts that a joint venture has ability to provide the parties advantages in relation to tax benefits. However, a partnership business always helps to give the scope for significant expansion and the tax implications are to an extent, which may persuade selecting joint venture as a form of business (Vivoda, 2017). The courts do not assess whether a business is a joint venture or a partnership based upon the name, which has provided to it but based on the features of the business. Here it is clear that the business is to be carried out on permanent purposes and not temporary purposes by the three individuals. The structure of partnership would also allow the partners to have significant control of the business and change the structure to an incorporated company in the future. In addition it has been provided by ---- that in joint venture although functions are sorted out the commitment of the co-ventures are not as much as that in a partnership business. Therefore, it is advised to Xiaojing, Lance and Nick to carry on the herbal product business in form of a partnership. Reference Beamish, P. W. (1985). Joint venture performance in developing countries. Franko, L. G. (1971). Joint venture survival in multinational corporations. Praeger Publishers. Geringer, J. M. (1988). Joint venture partner selection: Strategies for developed countries. Praeger Pub Text. Harrigan, K. R. (1986). Managing for joint venture success. Simon and Schuster. Haynes, E., Reidlinger, D., Glasziou, P., Palermo, C. (2016). A modified priority setting Partnershipfor obesity prevention policy in Australia: Investigating the recommended levels of intrusiveness. Obesity Reviews, 17, 196. Kapadia, F., Latka, M. H., Hudson, S. M., Golub, E. T., Campbell, J. V., Bailey, S., ... DUIT STudy Team. (2007). Correlates of consistent condom use with main partners by partnership patterns among young adult male injection drug users from five US cities. Drug and alcohol dependence, 91, S56-S63. McKee, W. S., Nelson, W. F., Whitmire, R. L. (1996). Federal Taxation of Partnerships and Partners. Warren Gorham Lamont. Park, S. H., Ungson, G. R. (1997). The effect of national culture, organizational complementarity, and economic motivation on joint venture dissolution. Academy of Management journal, 40(2), 279-307. Vivoda, V. (2017). Australia and Germany: a new strategic energy partnership.

Saturday, April 4, 2020

Catholic Schools Vs. Public Schools Essays - State School

Catholic Schools Vs. Public Schools By Mandy S. Vincenzini Many parents struggle over the important decision to either send their children to Catholic school or public school. Clearly, they should choose public school over any non-profit educational organization concentrating on post-pubescent years in a childs life, especially Catholic installations. Catholic schools have less to offer children and parents on many levels, whereas public schools offer much more for much less. Furthermore, public schools have a much better reputation then Catholic institutions. According to Jerry Bransby of Syracuse University, New York, Catholic schools cost more and produce less. A study conducted by Jerry Bransby between the years of 1980 to 1995 reinforces this fact. He took 100 students from Catholic school and 100 from public. There were other groups involved, but the main point is that when these two particular groups were compared, the public school students scored higher on standardized tests by 46% then those from Catholic school! Another question answered from the same study was the likelihood of a student to continue his education to completion or degree of some kind. Bransby noted that 60% from Catholic school and nearly 81% from public actually finished post-high school education. With these numbers varying so much, one cannot help but wonder why? Bransby concluded that there were several differences in Catholic and public schools. Catholic schools tend to be more repressive, having stricter rules and guidelines then the public installations. Some of these include the wearing of uniforms and the anal regulation of behavior. Public schools are fairly lax and welcome individualism. The students are taught to be unique and inventive. Their creativity is harnessed (in theory) instead of punished as in the Catholic school world. Is this enough to create such diverse conclusions in the realms of Catholic and public schools? According to Suzanne Holbrook of Carnegie Mellon University, Pennsylvania, yes, but these are not the only affecting factors. The Catholic teacher screening process is somewhat lax. The teachers from public schools generally have a higher degree in their area of expertise then in Catholic installations. Parents literally do pay more for less! Another conclusive fact from a smaller study conducted by Holbrook, was that public school offered more electives, more diverse classes, and subjects taught on higher levels then at the Catholic schools. In other words, the Catholic students are ill-prepared when it comes to standardized tests, not having as strong an education background as public school students. Teachers who lack attempted higher education breed students who will fail to reach desired goals as well. For the most part, in Holbrook's study, higher education wasn't even attempted. We pay these teachers to destroy our kids? Some may argue that Catholic schools have smaller classes, more racial harmony, and a tighter knit atmosphere. Truth be known, larger classes make a struggling student fight. In the real world, there are no hand outs. If one wants it, he must fight for it. As for racial harmony, when did that become positive? Is the real world in racial harmony? Do we live, breathe, and sleep in segregated quarters from our native neighbors? How can one who is alone all his life learn to cope and deal with relationships and companions? Once again, the Catholic schools let us down. Their segregated world is far from actuality and should not be embraced! A tighter knit atmosphere is hard to disprove in some instances, but in a school situation? Everyone loves the nosy neighbor who works at the flower shop and knows the whole towns business! Not exactly! In fact, not at all! Is it our will that our children grow up in a secluded, non-diverse, robotic environment that the Catholic schools offer? Do we want our children to have nothing private or to not understand what privacy is? Do we want loose-lipped children whose very monotonous lives revolve around another persons actions or lack there of? We must stand up to this plague that is trying to take the lives of our children, instilling false pretenses on them and dooming them to stupidity! We must fight back as parents and realize the folly of the Catholic domains! It is our duty to ensure longevity and credibility to our children

Sunday, March 8, 2020

The Watergate Affair Essays - Watergate Scandal, Richard Nixon

The Watergate Affair Essays - Watergate Scandal, Richard Nixon The Watergate Affair The Watergate affair was the most significant scandal in United States governmental history. Watergate is defined as a scandal involving abuse of power by public officials, violation of the public trust, and attempted obstruction of justice. The Watergate scandal is named after the building complex in Washington D.C., which was the site of the illegal activities that took place in 1972. In this essay I will explain what Watergate was, a few of the key players (many too numerous to mention), and the end result of the people involved. Watergate all started on June 17, 1972 when five men attempted to break in to the Democratic national headquarters in Washington?s Watergate complex. The men were arrested after police were notified from a security guard, and were in possession of cameras and electronic surveillance equipment. They were suspected of attempting to tap the telephones there in order to gain the upper-hand information of the Democratic campaign. The men were tried and convicted in a federal court, but the judge, John Sirica suspected the major cover-up of a possible national conspiracy. Sirica later received a letter from one of the burglars, James McCord which stated that there was definitely a cover-up. This letter led to a nationwide eruption and the trust and tolerance for politicians greatly declined. The five burglars were sent to jail in January of 1973. White House counsel John Dean attempted to buy the men?s silence with 400,000 dollars of ?hush? money and the possibility of presidential pardons. Instead the burglars began to talk and the Nixon administration was being pushed against a wall. A separate committee was started to investigate and John Dean began to sweat. Dean told Nixon that (in my revised words) ?We?re in deep crap?. Nixon sensed that his high officials were going to break at any moment so he fired Dean, chief domestic advisor John Ehrlichman, and White House Chief of Staff H.R. Haldeman. Televised hearings later followed and the whole dirt was brought out. John Dean, the former White House counsel, stated in court that members of the Nixon administration, notably Attorney General John Mitchell, had known of the burglary. The hearings also revealed the Nixon has previously taped conversations in the Oval Office, and when the special prosecutor Archibald Cox requested these tapes, Nixon fired him. Cox made great strides in uncovering major evidence of a political espionage by the Nixon administration. He uncovered evidence of bribery for corporate contributions to Nixon in return for political favors, and illegal wiretapping of citizens. The uncovering of the corporate contributions led to the passing of the Election Reform Act which limits a candidate to spending 20 million dollars on a bid for election or re-election. It also regulated the amount an individual may contribute to campaign funds to 1,000 dollars. During the investigation, the testimony of White House aide Alexander Butterfield really created a light for the prosecution. Butterfield told the committee that Nixon had ordered that a taping system to be installed in the White House to record all conversations. These are the events that led to Coxs dismissal. After Butterfield?s testimony, Cox demanded eight relevant tapes in which Nixon refused to hand over. His excuse was that the tapes were vital to national security. (The only thing they were vital to was the skin on his rear end) Nixon then told Attorney General Elliot Richardson to dismiss Cox, but Richardson refused and resigned, as did Deputy Attorney General William Ruckelshaus. Cox?s successor, Leon Jaworski was appointed by Nixon and was given the tapes, and Jaworski gave the tapes to Judge Sirica. Some of the tapes were missing and one of the tapes had a mysterious 18? minute gap. The gap was part of five separate erasures. Although the tapes, the break-in, and the cover up were a large part of the Watergate affair, they were not all of it. During Nixon?s term the government was very secretive and this was a result of Nixon?s ways. Before all of the break-in stories, there were other issues questioning Nixon?s morals. In 1969 there was an article in the New York Times talking about a secret bombing of Cambodia. So illegally the FBI taped conversations secretly of

Friday, February 21, 2020

Banking Secrecy Laws Essay Example | Topics and Well Written Essays - 500 words

Banking Secrecy Laws - Essay Example The article talks about the evil practice of evading taxes and the topic has been narrowed down by the author and primarily focuses upon the citizens of Switzerland. There are about 52000 American depositors who have intentionally hidden some information regarding tax evasion with the help of their Swiss Bank accounts, the Swiss authorities are known for their secrecy and this is a double edged weapon and it is certainly proving out to be that way. The US government is putting extreme pressure on the Swiss government to provide them with information of the American citizens who have Swiss bank accounts. The US government has even launched a civil suit in Miami to get access to this pivotal information. The US government firmly believes that the American citizens have hidden their potential worth of about $ 14.8 billion in various Swiss bank accounts and recently a Swiss bank by the name UBS provided information important information to the US authorities of as many as 250 US citizens who have their bank accounts with the bank. The Swiss government is trying really hard to implement a tax system which will complement their secrecy but this has not been implemented yet. The French president has also got involved in this and he recently said that Switzerland would be put in a black list of the G-20 members for being a tax- haven nation.

Wednesday, February 5, 2020

What implications does the non-ratification of the European Essay

What implications does the non-ratification of the European Constitution have for the future development of the EU - Essay Example As of February 2007, Austria, Belgium, Bulgaria, Cyprus, Estonia, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg, Malta, Romania, Slovenia and Spain have ratified this treaty. The referenda in Spain and Luxembourg showed that such a constitution was agreeable to most of the people. Moreover, countries like Finland, Germany and Slovakia had made all the necessary preparations for its ratification. The National legislation of the Member States has to be amended in order to ratify the European Constitution. Referenda of citizens’ opinions play an important role in this process of ratification of the European Constitution. The European Constitution cannot be implemented until and unless all the Member States ratify it. Implementation of the Constitutional Treaty requires the consent of all the Member States of the European Union. The Constitutional Treaty will not be enforced even if one Member State refuses to accept it. This has been termed as the vetoing of the Constitution. While the Constitutional Treaty was made the subject of national referenda quite some debate transpired in respect of national interests. The fact that such a constitution would prove to be of advantage to both the Union and its Member States was not debated (Shaw, 2005). The future of Europe has been discussed since the time that the European Council had undertaken a Declaration on the future of the European Union in the year 2001. This was subsequent to the Treaty of Nice 2000, which had projected the Union as being more democratic, transparent and effective. This Declaration known as the Laeken Declaration proposed the adoption of a Constitution for Europe. It was also agreed to form a Convention comprising of representatives from the governments and parliaments of the Member States. In this manner the foundation for a Constitutional Treaty for Europe was in Rome in the year 2004 and it was approved by the Heads of State and government of the Member States. In order

Tuesday, January 28, 2020

Capacity Management Case Study

Capacity Management Case Study Introduction and background: Capacity management lies at the core of every successful operational strategy whether service or manufacturing. It is part of a larger corporate strategy which is a long term plan to achieve a certain target (Jones and Kutsch, 2007). It is imperative for every organization to know how well its capacity is being utilized as its long term success is based on it (Krajewski and Ritzman, 2002). Capacity measurement helps determine the overall operational costs and forms the basis of important decisions like expansion (Yu Lee, 2002). This paper will endeavour to resolve the capacity management issues of a health facility called Fitness Plus in Greensboro, North Carolina. Fitness Plus began its operations in a large suburban park in Greensboro, North Carolina in 1991. Under health and sports it provides fitness, relaxation and recreational facilities operating 7 days a week (For details see Appendix 1). Customers use the facilities having subscribed to yearly memberships. Lately the area of Greensboro has expanded in population and businesses. Growth in population increased health awareness in residents and has increased demand for fitness facilities. Other health centres have also opened namely YMCA, Oasis and Golds Gym. YMCA offers full range of facilities, Golds Gym has only cardiovascular and weight training and Oasis is restricted to only adults over 16 years of age. Available data indicates that by May 2002 members visiting Fitness Plus every hour during peak time (4 7pm) had doubled to 80 from 1997. The average visits per hour increased from 15 to 25 in a typical day resultantly the facility got overcrowded and complaints arose about non-availability of equipment. Most number of complaints arise in the specific areas of aerobics, nautilus and cardiovascular. The capacity of Fitness Plus needs to be measured and planned properly in order to form an effective operational strategy both in the long and short terms. There are two options available i.e. first is to effectively manage the existing facility which will take few months and second is to build a new facility in the downtown area which might take upto a year to become operational. Due to financial and time constraints a short term solution is needed for now and a long term later. In the following report the capacity issues of Fitness Plus will be discussed in three sections A, B and C. In section A the capacity of Fitness Plus will be measured and analysed to see whether there is sufficient capacity to deal with the immediate issues of overcrowding and non-availability of equipment. Section B will ascertain which capacity strategy would be appropriate for Fitness Plus with the necessary justifications. In section C the adopted strategy would be described in detail and linked with other types of operating decisions i.e. finance, HR, marketing and supply chain. Lastly in the conclusion the crux of main issues and solutions would be summed up. Section A / Question 1: Capacity measurement with details There is no fit for all formula for capacity measurement as businesses vary in their nature and details. A theatre measures capacity in terms of seats and a job shop can measure capacity in number of machine hours (Krajewski, Ritzman and Malhotra, 2010). Jones and Kutsch (2007) are of the opinion that space and equipment hold primary position in capacity measurement thus the measurement would be centered around them. Main complaints are from two issues i.e. unavailability of equipment (Cardiovascular, Nautilus and aerobics) and workout activities being overcrowded. Thus the focus of capacity management in aerobics should be on space and equipment for the workout activities in peak hours. According to the study it is noted that peak times are between 4-7pm and total number of members visiting between that time is 240 (80 per hour). For analysis purpose the figures from the conducted survey (Appendix 1) have been used as following: Nautilus: It consists of 24 pieces of equipment and it is assumed that on an average each member takes 45 minutes to complete the whole course. In one hour the total number of members able to use the equipment would be (60 minutes / 45 minutes x 24 equipments = 31 members). The current usage during peak time is 25% of capacity equalling 20 members per hour. Cardiovascular: It has 29 pieces of equipment and it is assumed that each member takes 45 minutes to complete the exercise. Thus in one hour the total number of members able to use the equipment would be (60 minutes / 45 minutes x 29 equipments = 38 members). The current usage during peak hour is 40% of capacity equalling 32 members per hour. Aerobics: The facility can accomodate 35 members in one session and normally each session lasts for one hour. Thus the current usage during peak hour is 30% of capacity equalling 24 members per hour. Free weights: The case study doesnt hold any details about the space or type of available equipment. There are no complaints arising and 20% of the members use the facility during peak hours which equals 16 members so we assume that it is being utilized appropriately. Recreational activities: There is sufficient room available to accomodate the members during peak hours. Six tennis courts can accomodate between 12 to 24 members to play either 6 single or double games where as currently only 8 members play tennis during peak hours. Same is the case for 8 racquet ball courts which can accomodate between 16 to 32 members for 8 singles or doubles matches. During peak time only 12 members play racquet ball. The assumptions are based on the average calcuaton of each game to last for 1 hour. In case of longer game sessions still there are plenty of courts available to accomodate the demand. Detail of equipment and space are as following: Further analysis: Yu Lee (2002) is of the opinion that correct measurement of capacity is a pre-requisite for the effective management because correct decisions are always based on correct observations. It is a dilemma that one can not precisely measure the utilization capacity for service organizations as it needs constant surveys and observations (Jones and Kutsch, 2007). It has been observed that all the capacity measurements which can be taken are based on the primary data i.e. equipment condition, physical space, type of members, frequency of use, the type of equipment and support system (Yu Lee, 2002). For Fitness Plus another useful capacity measurement technique would be Utilization which is used for equipment, workforce or space. Utilization is the ratio between actual average output of the equipment and the maximum capacity (Krajewski et al., 2010). Utilization = (Average output rate / Maximum capacity) x 100% From the data available in (Figure 1) we can measure the utilization of diffferent equipments as following: Nautilus utilization = 20/31 x 100% = 64.5% (35.5% below capacity) Cardiovascular utilization = 32/38 x 100% = 84.21% (15.79% below capacity) Free weights utilization = 16/16 x 100% = 100% (Full capacity). Tennis courts utilization = 8/12 x 100% = 66.66% (33.33% below capacity) Racquet ball courts utilization = 12/16 x 100% = 75% (25% below capacity) Aerobics Utilization = 24/35 x 100% = 68.5% (31.5% below capacity) For aerobics the full capacity of the room is 35 members at one time which is way above the peak time average of 24 members. Scheduling of aerobics room can be the cause of the problem as the same room is twice a week dedicated for classes of yoga. Based on the above results it can fairly be said that Fitness Plus has enough capacity to effectively manage its existing facility and reduce complaints. There is also a need to determine the type of memebers using the facilities in peak hours i.e. family groups, under 16 students and working adults etc. It will be essential for both short and long term capacity strategies to cater for these groups separately in order to gain the competitive edge. A study should also be conducted to check the codition of the equipment as complaints might have arose partially due breakdown. It should also determine popular machines among the members specially for the cardiovascular and nautilus so the least popular be replaced with the more popular ones to increase the existing capacity. All capacity management plans not only determine the current usage of capacity but also take into account the future fluctuatins in demand. Existing or planned capacity should always leave sufficient cushion for adjustments (Krajewski et al., 2010). Capacity cushion is calculated as 100% minus the percentage of utilization. Upto 10% is considered sufficient to adjust demand fluctuations over time. Capacity cushion = 100% Utilization rate (%) In case of busy health facilities any number of customers can come at any time to use the equipment or space varying the demand significantly thus 20% capacity cushion would be more appropriate to maintain good customer service levels and to suatain any membership increases. Calculations are as following: Nautilus cushion = 100% 64.5% (utilization rate %) = 35.5% Cardiovascular cushion = 100% 84.21% (utilization rate %) = 15.79% Free weights cushion = 100% 100% (assumed utilization rate %) = 0% Tennis courts cushion = 100% 66.66% (utilization rate %) = 33.33% Racquet ball courts cushion = 100% 75% (utilization rate %) = 25% Aerobics cushion = 100% 68.5% (utilization rate %) = 31.5% Fitness Plus equipment and facilities have sufficient existing cushion. The only exceptions are cardiovascular equipment with 15.79% which is not too low and free weights equipment. There is no data available for free weights thus an assumed utilization of 100% is considered which can not be true in reality. On the basis of above calculations and analysis it can be fairly said that Fitness Plus has sufficient capacity to deal with current and future demand fluctuations. An efficient capacity management can result in a significant decrease in complaints and increase service levels and customer satisfaction. Section B / Question 2: Capacity strategy and justification One of the most difficult challenges service managers face is to cope well with uneven demand. The frequent flucuations in demand can lower service levels or result in under utilisation of resources. To avoid these consequences service firms can either adjust their capacity according to the changing demands, influence a change in demand patterns to suit their capacity or a combination of both (Krajewski et al., 2010) (see below figure 2): There are three main capacity strategies i.e. level capacity, chase demand and demand management. Each of these strategies should be adopted when its advantages out weight the disadvantages. Most often operation managers are required to keep low costs, decrease investments and at the same time provide excellent customer service levels making it all the more important for organizations to adopt a mixture of these approaches (Jones and Kutsch, 2007). Fitness Plus should adopt a mixed capacity plan for both its short and long term strategy as explained and justified in the following paragraphs: Level capacity: The capacity is maintined at a constant level all along the planning period and any fluctuations in demand are ignored. High under utilization of resources can make this capacity option very expensive but also very useful where the opportunity cost of single lost sale is very high like in jewellery retailing or real estate (Jones and Kutsch, 2007). At Fitness Plus there is always a possibility of a large number of members coming in any time and very low number of members in off-peak season resulting in either a waiting line or under utilization thus a pure level capacity plan would not be suitable. Chase demand: Chase demand is opposite to level capacity as it tries to match the capacity levels according to the changing demand patterns. It is very difficult plan to act upon as it needs flexible working hours, different number of staff and often different number of euipment in each period. It is suitable for companies which produce either perishable goods or cannot store their outputs such as customer processing. It has a clear advantage of having the appropriate level of staff all the time according to the demand of a particular season (Krajewski et al., 2010). This method requires adjustment of capacity through different means i.e. offering over time in peak and lesser hours in off-peak periods, varying number of employees according to the seasonal requirements, part time contracts and subcontracting (Jones and Kutsch, 2007). Fitness Plus would need to chase demand in the below aspects: As per available data members complain about waiting for the availabiliity of equipment. Application of a waiting line model will increase the service levels by effectively managing the existing capacity and chasing the current demand. A survey is proposed to check which machines are in demand, increasing their numbers and decreasing the least used ones to be in line with the existing demand. A waiting line model will not be suitable for aerobics because the class is preplanned and majority of the members arrive just before the start thus mixing schedules between aerobics and yoga can solve the problem. The number of employees would need to be rescheduled to increase the current service levels. It will reduce excess staff during slower times shifting them to peak times resulting in more personal attention, interaction and customer satisfaction. Developing a new facility will also chase the increase in demand which is expected due to new businesses down town. Demand management: The objective of this strategy is to shift the burden of peak period to off-peak period. Either the demand is changed through various methods or alternate products or services are offered to fill off-peak capacity. The most widely applied method in service industry is pricing to shift the peak demand to off-peak when people are not very interested in buying. Advertising also helps to smooth demand but is expensive and if is un-planned can result in financial loss. Organizations with different demand patterns develop new products and services covering the whole year i.e. univerities filling the lecture rooms during vacations (Jones and Kutsch, 2007). Fitness Plus will be managing demand in certain aspects of its startegy: It is proposed that Fitness Plus should either slightly rise prices during the peak times or provide services which cost lesser to manage demand. They should offer different types of memberships with different prices called price optimization. A non-pricing strategy of advertising off-peak services to waiting customers during peak times would also balance the peak and off-peak demands. Distributing off-peak service coupons during peak times, discounted tickets for relaxation services like massage, health supplements or energy drinks can be offered to balance the demand year round. Through a system of reservations Fitness Plus can fill its capacity and move the excess memberships to the off-peak period by booking a slot when capacity is available to manage it more effectively. Another option can be to partially restrict access of members during peak periods. During peak times mostly members would be working executives thus a restriction can be applied on under 16 members. To compensate them student membership rates can be offered in the off-peak period to encourage members to come more often in off-peak. Employee scheduling should reduce the excess staff during slower times by shifting more employee to peak times. It will result in more customer satisfaction and effective demand management. Often service companies have to opt a mixed capacity strategy as it is very hard to forecast demand and balance existing capacity (Jones and Kutsch, 2007). Operational capabilities do not always match one of the three strategies thus a mixture of chasing and managing demand would be most suitable for Fitness Plus. Section C / Question 3: Capacity strategy and other operational decisions Any capacity decision an organization makes should always be in line with the supply chains and processes within the organization. Taking into account the bigger operational picture is essential for a successful capacity strategy (Krajewski et al., 2010). Both short and long term strategies are discussed in this context below (See Figure 4): Short term strategy: Waiting line model: Peak demand most frequently results in waiting time increases for customers. Waiting line model is considered very useful for service organizations in resolving the problem (Krajewski et al., 2002). This model can be applied to the workout equipment as the waiting line is resulting in bottlenecks. Currently the system is catering for members individual service needs in multiple lines with a mixed arrangement of facilities on first come, first served basis. The arrival and service time distributions need to be calculated including line lengths, number of customers in the system, waiting time, total time in system and utilization of service facilities. After analyzing this data a new layout of the facility might be needed increasing the peak capacity and space for some equipment and reducing or eliminating some. Total 32 members visit the workout room during peak hours taking 45 minutes in completing their routines. On an average each member uses 2 machines during their stay with 20 minutes on each machine plus 5 minutes for the next one. Three customers get served with 20 minutes and an average the arrival rate comes to 2.5 times during an hour. If we take into account repeated visits we get a 80 per hour arrival rate (30 x 2.5) thus members wait approximately 8.6 minutes for a machine. To resolve it the most appropriate model would be a multiple channel, single phase as it will have a single line and more staff to deal with customers ( See Figure 3 below): Operationally this model will facilitate the marketing, HR, finance and supply chain aspects as during peak hours the waiting customers would be in a single line making it easier to display the marketing material on surrounding walls or screens. Financially it will save the expensive investment in media advertising and will make off-peak brochure distribution easier and to more interested existing customers. To serve on multiple service counter HR will need to schedule employees i.e. reducing the excess staff during slower times by shifting more employee to peak times resulting in better customer service. This model will also stream line the supply chain processes and increase service levels. During waiting line news telecasts and entertainment like BBC, Sky Sports etc with seated customer will create a calmer waiting environment and defuse any possible difficult situation. Price related strategy: Fitness Plus can reduce demand during peak hours by diverting surplus users either slightly rising prices or providing services which cost lesser. It can offer different types of memberships with different prices. The best price should be determined keeping in mind that no capacity constraint occurs which is called price optimization. Financially, increasing prices would generate extra revenues as per Shugan (2004) price optimization moves demand from peak to off peak times and increases revenues. But service firms are often hesitant due to its long term negative effects on the business. The presence of strong competitors often makes price increase decisions difficult as a customer can try competitor services and it might result in customer loss. Price increase startegy can also increase pressure on the over all supply chain as customers will start expecting higher service levels and seamless operations. By offering different type of memberships HR might need to recruit more staff to attend customer in both seasons. It can indirectly increase marketing costs as less expensive methods of selling to regular customers in peak season will become less effective due to lesser number of customers. Non-pricing strategies: Peak time is best to contact customers who might be interested in the off-peak offers and services (Kotler, 2001). It is highly likely to come across potential cusomers during Peak periods rather than less direct methods of advertising. In the earlier case customers have already shown their interest in the services and facilities. Thus it is far easier to sell them the off peak services or packages. While waiting for their turn customers can be shown different adverstisements to promote off-peak services which will save money for more expensive marketing campaigns. For regular members off-peak coupons can give further discounts or additional services with minimal incurring costs like massage, health supplements or energy drinks. Another strategy would be to develop a reservation system. It helps to shift the members to off-peak period who would otherwise be waiting during the peak period. When a customer calls to reserve a service or facility he should be given the slots with available capacity. The system works best if it is automated thus optimizing and balancing demand and capacity at the same time. These systems do improve the over all supply chain but also affect financial and HR related operational decisions as they are expensive and need trained staff to operate them. Fitness Plus can also partially restrict access of members during peak periods. A detailed study of the type of members visiting the facility would be needed. Once the data has been gathered on the usage pattern the decision of categorical restrictions can be applied. For example during peak times of 4-7 mostly members would be working executives thus in order to reduce access and optimise the capacity a restriction should be applied on under 16 members using the facility in the same period. To compensate them student membership rates can be offered during the off-peak period. This will encourage the excluded members to come more often during off peak periods. Fitness Plus should also have a survey to determine the popular equipment. The number of popular equipment should be increased and the least popular ones be decreased which will help fill the gap in member requirements. Operationally it can create a supply chain problem of disposing off the least popular equipment and can increase financial pressure of buying new machines. In case of aerobics section complaints there is a possibility of a mixed schedule between aerobics and yoga. A rescheduling of classes on the basis of members demand can ensure that the classes do not clash. It will affect the HR decisions as employee scheduling would be needed and over time might need to be paid. The employees of Fitness Plus also need to be scheduled in order to increase the service levels and reduce the excess staff during slower times. Shifting more employee to peak times will result in more customer satisfaction by having more personal attention and interaction. It will benefit the supply chain by improving process times and facilitating seamless operations. Long term strategies: There are three alternates in the long run which should be based on both qualitative and quantitative bench marking of competitors, capacity and cost estimates: Opening of a new facility downtown Minimal expansion within the current facility on available land Waiting and watching the demand conditions before making any expansion Because customers are already complaining and equipment is being used lesser than its maximum capacity there is some room for minor expansion of the existing facility but is limited due to lack of available land. As the population is increasing steadily and the only full range competitor is YMCA option 1 would be the best choice. It will create sufficient capacity ahead of customer demands. Once the new facility is announced it will be difficult for competitors to expand as it might over burden the market. Financially it is a big decision and would very much depend on the success of the short term strategies. Profits gained through short term measures will ease the financial pressure. Secondly going ahead with new facility downtown will need thorough supply chain planing as the distance between the facilities will make logistical decisions difficult and expensive. Lot of new job will be created and HR department will need to recruit and send and recieve staff between facilities for training and development purposes. It will be a big opportunity for marketing deparatment as lots of new campaigns, hoardings, billboards and advertisements would need to be developed. Conclusion: In this report the capacity issues of Fitness Plus were discussed in details in three sections. A measurement of existing capacity, justification of adopted strategy and links of proposed strategies with other operating decisions were sought. Both short and long term strategies are considered important but the immediate concern of Fitness plus should be to resolve the existing complaints of over crowding and non-availability of equipment. Firstly, in the short term price optimizing strategy of increasing peak prices and offering off-peak packages can work. If it is considered detrimental for the business non-pricing strategies can produce the desired results. Secondly, all the employees should be taken on board in the strategic decisions so that they can handle customer queries more professionally and maintain the desired service levels. Lastly, periodical reviews of the demand forecasting, complaints, equipment and service levels will ensure effective capacity utilzation. Accuracy of data should be maintained by comparing the existing demand with the forecasted demand so that a clear picture of the financial, operational and service needs is obtained. In the long run Fitness Plus needs to refer to its corporate objective and act accordingly either to effectively manage the current equipment and space or build a new branch over time. The earlier the long term strategy is initiated the better. Once the expansion plan is announced new memberships will prove to be a guage for its success and continuous monitoring of population growth, market trends and competitors will keep Fitness Plus ahead of its competitors.

Sunday, January 19, 2020

Comparing Shakespeares Caliban to the African-American Essay -- Compa

Comparing Shakespeare's Caliban to the African-American Caliban, immediately introduced as "poisonous slave," "savage," "hag-seed," is a character often likened to the African- American slave. The ease and matter-of-factness with which Prospero and Miranda dismiss him is painfully obvious even before he enters the scene (Act 1, Scene 3). Through no fault of his own, Caliban is dehumanized by the authority of his day and dismissed by the important members of his society. He looks much different from the others on the island, so he is not seen as a true human being; in fact, his only redemption lies in the fact that he is able to learn the language in order to serve the master. The predicament in which the black American found himself undoubtedly resounded in painful familiarity to Shakespeare's Caliban, so it is quite understandable that writers would paint a picture of Caliban as the oppressed African- American slave. There are many similarities that African- Americans share with Caliban. One issue that bears remarkable similarities is the issue of identity. For the African- American, "Alienated from the world to which he is born and from the country of which he is a citizen, yet surrounded by the successful values of that world, and country, how can the Negro define himself?" (Penn, p.17) Caliban, while he was not taken from his homeland, his homeland was taken from him and ruled by people very different from him socially and physically. As a result, he was told that his appearance and way of life were unacceptable. Instead, he was forced to conform to a culture of which he could never truly be a part. One would imagine that Caliban's sense of ide ntity was severely jeopardized. Out of this idea falls anothe... ...e for the African- American. Now is the time for the black American to rise above victim status and excuses (valid though they may be) and take their place as productive, intelligent, respected members of society. Unlike Caliban, the African- American need not waste his time bemoaning his state. Yes, there were unimaginable injustices visited upon African- Americans in this country, but the past cannot be altered. Our young black men and women cannot be taught that past-- or even present injustice is an excuse for mediocrity. The world does not owe anyone anything, and therefore the black American must work hard-- maybe sometimes twice as hard-- to succeed; and in the end justice and equality will prevail. In this way, the African- American is nothing like Caliban. Injustice and oppression were his ruin; but for the African- American, it will become strength.

Saturday, January 11, 2020

Hazards of e-Waste

Hazards of Electronic waste Electronic waste, e-waste, e-scrap, or Waste Electrical and Electronic Equipment (WEEE) describes loosely discarded, surplus, obsolete, or broken electrical or electronic devices. Informal processing of electronic waste in developing countries causes serious health and pollution problems. Some electronic scrap components, such as CRTs, contain contaminants such as lead, cadmium, beryllium, mercury, and brominated flame retardants.Even in developed countries recycling and disposal of e-waste may involve significant risk to workers and communities and great care must e taken to avoid unsafe exposure in recycling operations and leaching of material such as heavy metals from landfills and incinerator ashes. Scrap industry and USA EPA officials agree that materials should be managed with caution,and environmental dangers of unused electronics have not been exaggerated.Definitions â€Å"Electronic waste† may be defined as all secondary computers, entertai nment device electronics, mobile phones, and other items such as television sets and refrigerators, whether sold, donated, or discarded by their original owners. This definition includes sed electronics which are destined for reuse, resale, salvage, recycling, or disposal. Others define the re-usables (working and repairable electronics) and secondary scrap (copper, steel, plastic, etc. to be â€Å"commodities†, and reserve the term â€Å"waste† for residue or material which was represented as working or repairable but which is dumped or disposed or discarded by the buyer rather than recycled, including residue from reuse and recycling operations. Because loads of surplus electronics are frequently commingled (good, recyclable, and non-recyclable), several public olicy advocates apply the term â€Å"e-waste† broadly to all surplus electronics. The United States Environmental Protection Agency (EPA) includes discarded CRT monitors in its category of â€Å"hazard ous household waste†. l] but considers CRTs set aside for testing to be commodities if they are not discarded, speculatively accumulated, or left unprotected from weather and other damage. Debate continues over the distinction between â€Å"commodity† and â€Å"waste† electronics definitions. Some exporters are accused of deliberately leaving difficult-to-recycle, obsolete, or non- epairable equipment mixed in loads of working equipment (though this may also come through ignorance, or to avoid more costly treatment processes).Protectionists may broaden the definition of â€Å"waste† electronics in order to protect domestic markets from working secondary equipment. The high value of the computer recycling subset of electronic waste (working and reusable laptops, desktops, and components like RAM) can help pay the cost of transportation for a larger number of worthless pieces than can be achieved with display devices, which have less (or negative) scrap valu e.Problems Rapid changes in technology, changes in media (tapes, software, MP3), falling prices, and planned obsolescence have resulted in a fast-growing surplus of electronic waste around the glo e b . Dave Krucn o as For Laptops, regards electronic waste as a â€Å"rapidly expanding† issue. [2] Technical solutions are available, but in most cases a legal framework, a collection system, logistics, and other services need to be implemented before a technical solution can be applied. An estimated 50 million tons of E-waste is produced each year.The USA discards 30 million computers each ear and 100 million phones are disposed of in Europe each year. The Environmental Protection Agency estimates that only 15-20% of e-waste is recycled, the rest of these electronics go directly into landfills and incinerators. According to a report by UNEP titled, â€Å"Recycling – from E-waste to Resources,† the amount of e-waste being produced – including mobile phones and computers – could rise by as much as 500 percent over the next decade in some countries, such as India [3].The United States is the world leader in producing electronic waste, tossing away about 3 million tonnes each year. China already produces about 2. million tonnes (2010 estimate) domestically, second only to the United States. And, despite having banned e-waste imports, China remains a major e-waste dumping ground for developed countries Electrical waste contains hazardous but also valuable and scarce materials. Up to 60 elements can be found in complex electronics. In the United States, an estimated 70% of heavy metals in landfills comes from discarded electronics.While there is agreement that the number of discarded electronic devices is increasing, there is considerable disagreement about the relative risk (compared to automobile scrap, for xample), and strong disagreement whether curtailing trade in used electronics will improve conditions, or make them worse. Accor ding to an article in Motherboard, attempts to restrict the trade have driven reputable companies out of the supply chain, with unintended consequences. Electrical waste contains hazardous but also valuable and scarce materials. Up to 60 elements can be found in complex electronics.In the United States, an estimated 70% of heavy metals in landfills comes from discarded electronics. While there is agreement that the number of discarded electronic devices is increasing, there is considerable disagreement about the elative risk (compared to automobile scrap, for example), and strong disagreement whether curtailing trade in used electronics will improve conditions, or make them worse. According to an article in Motherboard, attempts to restrict the trade have driven reputable companies out of the supply chain, with unintended consequences.Global trade issuesOne theory is that increased regulation of electronic waste and concern over the environmental harm in mature economies creates an economic disincentive to remove residues prior to export. Critics of trade in used electronics aintain that it is too easy for brokers calling themselves recyclers to export unscreened electronic waste to developing countries, such as China, India and parts of Africa, thus avoiding the expense of removing items like bad cathode ray tubes (the processing of which is expensive and difficult). The developing countries are becoming big dump yards of e-waste.Proponents of international trade point to the success of fair trade programs in other industries, where cooperation has led creation of sustainable Jobs, and can bring affordable technology in countries where repair and reuse rates are higher. Defenders of the trade in used electronics say that extraction of metals from virgin mining has also been shifted to developing countries. Hard-rock mining of copper, silver, gold and other materials extracted from electronics is considered tar more environmentally damaging than the recycling ot those materials.They also state that repair and reuse of computers and televisions has become a â€Å"lost art† in wealthier nations, and that refurbishing has traditionally been a path to development. South Korea, Taiwan, and southern China all excelled in finding â€Å"retained value† in used goods, and in some cases have set up billion-dollar ndustries in refurbishing used ink cartridges, single-use cameras, and working CRTs. Refurbishing has traditionally been a threat to established manufacturing, and simple protectionism explains some criticism of the trade.Works like â€Å"The Waste Makers† by Vance Packard explain some of the criticism of exports of working product, for example the ban on import of tested working Pentium 4 laptops to China, or the bans on export of used surplus working electronics by Japan. Opponents of surplus electronics exports argue that lower environmental and labor standards, cheap labor, and the relatively high value of recover ed raw materials leads to a ransfer of pollution-generating activities, such as burning of copper wire.In China, Malaysia, India, Kenya, and various African countries, electronic waste is being sent to these countries for processing, sometimes illegally. Many surplus laptops are routed to developing nations as â€Å"dumping grounds for e-waste†. Because the United States has not ratified the Basel Convention or its Ban Amendment, and has no domestic laws forbidding the export of toxic waste, the Basel Action Network estimates that about 80% of the electronic waste directed to recycling in the U. S. does not get ecycled there at all, but is put on container ships and sent to countries such as China.This figure is disputed as an exaggeration by the EPA, the Institute of Scrap Recycling Industries, and the World Reuse, Repair and Recycling Association. Independent research by Arizona State University showed that 87-88% of imported used computers did not have a higher value than the best value of the constituent materials they contained, and that â€Å"the official trade in end-of-life computers is thus driven by reuse as opposed to Guiyu in the Shantou region of China, Delhi and Bangalore in India as well as the Agbogbloshie site near Accra, Ghana have lectronic waste processing areas.Uncontrolled burning, disassembly, and disposal causes a variety of environmental problems such as groundwater contamination, atmospheric pollution, or even water pollution either by immediate discharge or due to surface runoff (especially near coastal areas), as well as health problems including occupational safety and health effects among those directly and indirectly involved, due to the methods of processing the waste. Thousands of men, women, and children are employed in highly polluting, primitive recycling technologies, extracting he metals, toners, and plastics from computers and other electronic waste.Recent studies show that 7 out of 10 children in this region have too much lead in their blood Proponents of the trade say growth of internet access is a stronger correlation to trade than poverty. Haiti is poor and closer to the port of New York than southeast Asia, but far more electronic waste is exported from New York to Asia than to Haiti. Thousands of men, women, and children are employed in reuse, refurbishing, repair, and remanufacturing, unsustainable industries in decline in developed countries.Denying developing nations access to used electronics may deny them sustainable employment, affordable products, and internet access, or force them to deal with even less scrupulous suppliers. In a series of seven articles for The Atlantic, Shanghai-based reporter Adam Minter describes many ot these computer repair and scrap separation activities as objectively sustainable. Opponents of the trade argue that developing countries utilize methods that are more harmful and more wasteful. An expedient and prevalent method is simply to toss equipment o nto an open fire, in order to melt plastics and to burn away unvaluable metals.This releases carcinogens and neurotoxins into the air, contributing to an acrid, lingering smog. These noxious fumes include dioxins and furans. [18] Bonfire refuse can be disposed of quickly into drainage ditches or waterways feeding the ocean or local water supplies. Recycling Today the electronic waste recycling business is in all areas of the developed world a large and rapidly consolidating business. Part of this evolution has involved greater diversion of electronic waste from energy-intensive downcycling processes (e. . , conventional recycling), where equipment is reverted to a raw material form. This iversion is achieved through reuse and refurbishing. The environmental and social benefits of reuse include diminished demand for new products and virgin raw materials (with their own environmental issues); larger quantities of pure water and electricity for associated manufacturing; less packaging per unit; availability of technology to wider swaths of society due to greater affordability of products; and diminished use of landfills.Audiovisual components, televisions, VCRs, stereo equipment, mobile phones, other handheld devices, and computer components contain valuable elements and substances suitable for reclamation, including lead, opper, and gold. One of the major challenges is recycling the printed circuit boards from the electronic wastes. The circuit boards contain such precious metals as gold, silver, platinum, etc. and such base metals as copper, iron, aluminum, etc. Conventional method employed is mechanical shredding and separation but the recycling efficiency is low.Alternative methods such as cryogenic decomposition have been studied for printed circuit board recycling, and some other methods are still under investigation. Hazardous Americium: smoke alarms (radioactive source). Mercury: fluorescent tubes (numerous applications), tilt switches (mechanical oorbell s, thermostats). [37] Sulfur: lead-acid batteries. PBBs: Predecessor of PCBs. Also used as flame retardant. Banned from 1973-1977 on. PCBs: prior to ban, almost all 1930s-1970s equipment, including capacitors, transformers, wiring insulation, paints, inks, and flexible sealants. Banned during the 1980s.