What are the principal institutions of the European Union To what Assignment - 1

What are the principal institutions of the European Union To what extent do these institutions engage with the sources of EU law - Assignment Example This therefore means that the laws were formed for social and political reasons. There are three laws that originate from the EU laws. These are treaties, regulations, recommendations and directives. Regulations are directly applicable to all the member states as from the date it is implemented without any action from the member states. A directive is applicable to all the member states of the EU, but the national authorities have the right to choose the form or method. Decisions on the other hand are only binding to the states to which it is designated. Any regulations and directives addressed to particular member states must be published in the Official Journal of the Communities. Some of these laws apply to some of the Member States while others do not. Some of the European Union laws are binding while others are not (Fairhurst, 2009, 72). The EU Institutions were basically created with the main aim of giving an impression to an continually closer Union of European states. The members of the European Union kept growing over time which resulted in an increase in the number of responsibilities for the EU. Over time the Institutions have increased in number and broadened and are more numerous. There are over a dozen of European institutions but only five are really important. There are European Council, Council of Ministers, Parliament, Commission and EU Court. The three institutions that make up the â€Å"institutional triangle† for the European Council law is the Council, Commission and the Parliament. Other minor institutions that exist under the European Union are the European Court of Auditors, the European Investment Fund, and the European Economic, the European Central Bank and Social Committee and others. This institution serves one main purpose which is to steer the political direction chaired by the Head of States. This Institution is often mistaken with The Council of the European Union, which refers to a meeting of ministers who

The Language And Gender Sociology Essay

The Language And Gender Sociology Essay Language, gender and society are three complex and closely interwoven terms that I will attempt to explore in this chapter. The question of whether language reflects or shapes the social life and consequently gender relationships and expectations is a central one which I will also attempt to tackle. In other words, is it language which transmits gender thoughts, beliefs and actions? Or, conversely, does language determine men and womens relationships and behavior? Is it possible to define language as a naÃÆ' ¯ve mirror translating the social and cultural reality? Or it is the norms, traditions and values that introduce a basis for the creation of any language? Does society define women and mens language, choices and action? Or it is simply the interaction between language and society which gives birth to gender stereotypes and sexist language? The answer to these questions will help us understand how men and womens space, speech, perspectives and choices are both determined and reflected by language. There are so many questions that I would like to answer and examine in this chapter, but will not be able to answer them all. Instead, I will try to highlight some important notions related to the subject. For example how do the socio-cultural factors interact with language in order to determine men and womens relationships in society? Why and how is gender deemed to be an important and powerful component in social interaction? How does its influence go beyond peoples thoughts, attitudes and beliefs? How can society explain the learning and maintenance of gender? How is gender negotiated in language and across cultures? How does the social construction of society shape women and mens personalities in terms of social roles, expectations, language choice, traditional beliefs and so on? The aim of my work will basically be to explore the importance of both language and society in determining and reinforcing female and male differences in speech (form and content), beliefs, attitudes, and behaviors. The emphasis will be on how gender is negotiated and represented in language and society, and how the linguistic form may reflect and shape the social and cultural conditions under which women and men live. Language, a product of society, is considered to play a significant role in human interaction; the human being, language and society are an interwoven texture. (Bennouiss, 2001:20). Accordingly, society is conceived to be the mold which shapes people through determining not only their behavior, but also their identity. Society controls individuals through gendered practices, which are defined as a social process created and renegotiated in interpersonal relationships and encouraged and maintained through social interaction (Weatherall, 2002: 85). Therefore, gender is considered to be social because it connotes all the complex attributes ascribed by culture (s) to human females and males (Lott Maluso, 1993: 99). One may conclude from the two quotes that gender is used by society as a basis or a support to the socialization of both females and males, and is also maintained by social and cultural forces. Gender issues and stereotypes seem to be universal. They are heavily rooted in history and through the social and cultural life, which has a strong influence in defining the individuals identity, behavior, role and occupation. All societies consist of men and women who use language in the interaction of everyday life, and develop ideas and thoughts about how women and men should think and act in relation to social norms. Therefore, it is believed that gender is socially constructed and is reinforced by cultural forces; however, gender contents may differ across cultures. Beall (1993: 131-132) argues that across cultures, ones biological sex does not necessarily imply that one will engage in certain activities or that people will believe that one possesses certain attributes. She goes on to say that some cultures perceive more than one gender, and cultures vary in their beliefs about the nature of males and females (1993: 134). This means that cultures are rich and curiously different from each other. Womens beliefs and actions in Morocco are different from womens thoughts and behavior in England, even if sometimes it seems that British women are not so different from the Moroccan unveiled women in physical appearance. However, there are many variations concerning their ways of thinking and acting. In the Muslim society, boys are given more independence and freedom, and are expected to achieve or occupy different roles and positions. The difference between the two sexes in terms of appearance, behavior, role, and occupation is very much strengthened and encouraged by the traditions, the customs and the habits of the Moroccan society, whereas in the British context, norms and traditions are transgressed, and modern ideologies present men and women as equals in all life spheres. Besides, the authority or dominance of one gender over another is not practiced openly anymore. In other words, the strength and activity differences between the male and female stereotypes are greater in socioeconomically less developed countries than in more developed countries. It also tends to be greater in countries where literacy is low and the percentage of women attending the university is low (Best Williams, 1993: 227) although in many cases, the education people receive in school and universities does not mean that they are not influenced by gender stereotypes. In short, there is a lot to be said about the universality of gender prejudice. Class, education, religion and geography all play a part in determining subtle differences and peculiarities, some of which this work aims at revealing. First, some claims: 1) Men interrupt women more than vice versa. 2) Women are more communicative than men. 3) Men do not give verbal recognition of the contributions in the conversation made by women. 4) Men curse more than women. 5) Women gossip more than men. 6) Women talk more with one another than men do. 7) Men speak more comfortably in public than women. Gender and sex Sex: a biological condition, i.e. defined as a set of physical characteristics Gender: a social construct (within the fields of cultural and gender studies, and the social sciences) Today a return to separate single-sex schools may hasten the revival of separate gender roles Wendy Kaminer, in The Atlantic Monthly (1998) General usage of the term gender began in the late 1960s and 1970s, increasingly appearing in the professional literature of the social sciences. The term helps in distinguishing those aspects of life that were more easily attributed or understood to be of social rather than biological origin (see e.g., Unger Crawford, 1992). Linguistic origins of Gender According to Aristotle, the Greek philosopher Protagoras used the terms masculine, feminine, and neuter to classify nouns, introducing the concept of grammatical gender. Many languages specify Gender (and gender agreement) (1) Greek o andras i gyneka to pedhi the.masc. man the.fem. woman the.ntr. child (2) German der man die Frau das Kind the.masc. man the.fem. woman the.ntr. child (3) French l(e) homme la femme the.masc. man the.fem. woman  Ã¢â‚¬   Indoeuropean had gender distinction; Swahili has 16 gender distinctions. And many others dont! (e.g. English, Astronesian languages) But gender appears on pronouns: (1) He left. (2) She left. (3) It left. (what types of things does it refer to?) Gender correlates with other perceptual (and possibly grammatical) categories like humanness, agentivity, and animacy.

Saturday Morning Visitors :: Descriptive Essay Examples, narrative

  Saturday Morning Visitors          As far as I am concerned, the unpardonable sin is someone dropping by our house before noon on Saturdays.    Since I go to school and work too, Saturday is the only day of the week on which I can be lazy and sleep late. Therefore, I am late getting my housework done. By Saturday, my house is completely in ruins; anyone who is blessed with a six-year-old boy can understand what I am talking about. As an example, it is not uncommon to walk into the living room and find an old ragged sheet or quilt stretched across a couple of chairs-this serves as his tent. This is the exact time some people decide to come by to see us. As the visitors come in, I hurriedly snatch the tent down, but immediately wish that I hadn't for under it are Chewbacca, Hans Solo, Luke Skywalker, C3PO. And R2D2. Trying nonchalantly to push these Star Wars creatures aside with my bare foot, I suddenly stop. My foot has come in contact with some unknown substance-it is oozing up between my toes. I look down and silently blaspheme the makers of Green Slime. As I gently remove my foot from this green wad, some of i t continues to cling between my toes. Pretending that it doesn't bother me, I lead our guests into the dining room, hoping it will be more presentable. Much to my dismay, it does not look any better, for there, on the table, are the remains of my daughter's midnight snack. The remains include a black banana peeling that looks like a relic from The Dark Ages; an empty glass with a dried milk ring; two stale blueberry pop-ups; and a pile of orange-red carrot peelings. My daughter is a border-line vegetarian, so the latter does not surprise me.    Having removed the residue from the table and seated our early birds, I am brought to the second reasons why I dislike having company on Saturday mornings. Remembering my in-bred Southern manners, I ask if I can get our guests something to eat or drink-when it hits me like a two-by-four-I have nothing to offer. This is grocery shopping day. Saturday Morning Visitors :: Descriptive Essay Examples, narrative   Saturday Morning Visitors          As far as I am concerned, the unpardonable sin is someone dropping by our house before noon on Saturdays.    Since I go to school and work too, Saturday is the only day of the week on which I can be lazy and sleep late. Therefore, I am late getting my housework done. By Saturday, my house is completely in ruins; anyone who is blessed with a six-year-old boy can understand what I am talking about. As an example, it is not uncommon to walk into the living room and find an old ragged sheet or quilt stretched across a couple of chairs-this serves as his tent. This is the exact time some people decide to come by to see us. As the visitors come in, I hurriedly snatch the tent down, but immediately wish that I hadn't for under it are Chewbacca, Hans Solo, Luke Skywalker, C3PO. And R2D2. Trying nonchalantly to push these Star Wars creatures aside with my bare foot, I suddenly stop. My foot has come in contact with some unknown substance-it is oozing up between my toes. I look down and silently blaspheme the makers of Green Slime. As I gently remove my foot from this green wad, some of i t continues to cling between my toes. Pretending that it doesn't bother me, I lead our guests into the dining room, hoping it will be more presentable. Much to my dismay, it does not look any better, for there, on the table, are the remains of my daughter's midnight snack. The remains include a black banana peeling that looks like a relic from The Dark Ages; an empty glass with a dried milk ring; two stale blueberry pop-ups; and a pile of orange-red carrot peelings. My daughter is a border-line vegetarian, so the latter does not surprise me.    Having removed the residue from the table and seated our early birds, I am brought to the second reasons why I dislike having company on Saturday mornings. Remembering my in-bred Southern manners, I ask if I can get our guests something to eat or drink-when it hits me like a two-by-four-I have nothing to offer. This is grocery shopping day.

Student Resources Worksheet

Student resources include a variety of helpful sites and tools that can be of assistance when completing assignments, connecting to other students, and searching for careers. Complete this table regarding student resources provided by the university. In the first column, identify where the resource can be found. In the second column, summarize each resource in at least one sentence. When you are finished with the matrix, answer the follow-up question in part B.Part A: Resources Scavenger HuntStudent resource Where found Summary of the resource Syllabus Course materials Your guide that tells you all you assignments and reading material, as well when they are due. Class Policies On the classroom page on the left hand side undercourse outline Tells you about all the academic polices and procedures University Library Library tab Helps you do research or look up information on different subjects University Academic Catalog My program tab A guide of all programs that are offered as well as everything that has to do will the university University Learning GoalsLife Resource Center Home page under quick links A support center for students Phoenix Career Services Under library tab Resume building, career planning, job market research, job opportanties Student Workshops Programs under services Different workshops that they have going on PhoenixConnect Phoenix Connect tab Social gathering site just for students Technical Support phone number 1-877-832-4867 Help when you are have technical issues with the website. They are aviable twenty-four hours a day seven days a week.Part B: Follow-Up QuestionBased on the resources in the table, what are the attendance, posting, and participation requirements for the university? Attendence is two days a week. You are required to post a total of six messages per week. Your participation is to post two messages on three different days a week.

College app Essay

1. Obtain applications. Applications can be obtained online at college websites; downloadable and electronic applications are now available at most college websites. In fact, most colleges now prefer that applicants complete their online application (as opposed to the printable paper application), as it is more efficient for them and for you. Application fees may be waived by some schools if you use the electronic applications. However, if you would like to complete the application by hand, you may obtain a printable version online or by calling, writing, or emailing to request an application and information. Some applications are available in the Career Center (check with Ms. Roth). NOTE: Students are responsible for completing and mailing their college applications, essays, and processing fees to the college to which they are applying. All of your application â€Å"pieces† do not have to be mailed at the same time. As materials are received, the colleges will create â€Å"your† file. After submitting applications, you will want to follow up with each college to make sure that they have received all â€Å"pieces† of your application so that they can begin to evaluate your application. 2. Schedule a Senior Interview with your Counselor. Counselors will be meeting individually with you to discuss your post-graduation plans and to discuss how they can help you with the process and with your plans. If you are applying Early Decision or Early Action schedule a conference in SEPTEMBER. 3. Complete your Activity Sheet, Counselor Recommendation Brag Sheet and Parent Brag Sheets. Pick up the brag sheets and an example of an Activity sheet from your school counselor, Career Center or on Family Connection in the Document Library section. 4. Students must complete an Annandale High School Transcript Request and Release of Records form at least three weeks prior to the college’s application deadline in order to give our student services staff ample time to process your transcript and/or letter of recommendation. This form can be retrieved from Ms. Garman in the Office of Student Services or in the Family Connection Document Library. Once completed and signed by you and your parent, the form should be returned to Ms. Garman along with the following for each college you’re applying to: The college’s Secondary School Report Form (if required), a typed copy of your Activity Sheet, an AHS envelope address to the college’s Office of Admission and TWO stamps. If applying to more than 3 schools a $5. 00 fee is required for each additional school. Once the process is completed, your information will be mailed from our office to the colleges to which you’re applying. 5. Obtain teacher or counselor recommendations. Students should refer to each college’s application to find out how many recommendations are required, if any. Not all schools require a recommendation. For Teacher recommendations, students must give the teacher one self-addressed, stamped envelope for EACH school to which they are applying. The teacher will then mail the recommendation directly to each college. Again, Please be sure to give them at least 3 weeks notice on getting a letter of recommendation out. We recommend that Juniors ask their teachers if they’d be willing to write them a letter of recommendation for college at the end of their Junior year. For Counselor recommendations, students should fill out the Counselor Recommendation Brag Sheet and attach a typed or written Activity sheet or Resume of Activities. In addition, the student’s parent or guardian must fill out the Parent Information Sheet. Please be very detailed when filling out these forms. When finished, these forms should be given to your counselor at least three weeks prior to the college’s application deadline. Please note that your counselor will not write a letter of recommendation until these forms are received and a senior meeting has been held. 6. Register for all admissions tests†¦SAT I, SAT II, ACT, and TOEFL. Fee waivers are available for students who receive free or reduced Lunch. Please ask your school counselor for a test fee waiver. Colleges require that student test scores be sent directly to them via Collegeboard (www. collegeboard. com) or ACT (www. act. org) or TOEFL (www. toefl. org). You may send your scores free of charge to a maximum of 4 schools if they are sent within the designated window of opportunity. You will have to pay a fee for any additional scores sent. 7. Begin Scholarship searches NOW! Do not wait until you have been accepted to college to begin your search for money! A good place to start would be scholarship database in Family Connection under the â€Å"College Tab† if you don’t know where this is, see Ms. Roth in the Career Center. 8. Keep organized. Put each school’s materials in its own folder and create a check list for each application. Identify deadlines!!! Remember that application deadlines and financial aid deadlines are often times different dates. 9. Don’t succumb to Senioritis! Don’t stop working after you have been accepted; you have been accepted to a college provided you finish out your second semester satisfactorily! Colleges are not afraid to change their mind on their decision to accept you. 10. RELAX! DON’T STRESS OUT! If you are, please see your counselor or Mrs. Roth in the Career Center for help with the process.

Why Being Too Smart at Work is a Bad Thing

Why Being Too Smart at Work is a Bad Thing Being smart is a good thing, right? Well, maybe†¦ The truth is that even though being smart is a good thing for your career, there are downsides to being intelligent. It can foster resentment in colleagues and co-workers, and it can also lead to you taking unnecessary risks because of an inflated sense of your own abilities.Here are just a few reasons why being too smart can actually work against you.1. Greater workloadsWhen you’re known for being intelligent, you’ll be given extra tasks from your managers. This is good in a way, because you’re the person that they trust to get the job done, but it can also lead to you staying late at work or catching up with things over the weekend, whether you’re getting paid for it or not.This is particularly common if you’re a decent writer, as Keith King from the AussieWritings service explains: â€Å"Once you’ve got a reputation for being a good writer, everyone from junior executives to the CEO w ill want you to proofread their emails. It can help you to get ahead, but it can also be very time consuming.†2. More envyIf you’re known for your intelligence, it can make it difficult to befriend your co-workers. They may feel envious, both of your success and of your abilities. Because of this, it can be tricky to get along with them, and even when you manage to make friends, it can still lead to simmering resentment that bubbles up but doesn’t show on the surface.3. Reduced promotion prospectsThis might sound counterintuitive – after all, who wouldn’t want to promote an employee who’s shown intelligence and initiative? Unfortunately, it comes back to politics – if your boss has learned to rely on you, they might not want to lose a good subordinate. If a promotion is being discussed amongst different stakeholders, your boss might even argue against giving you the job.On top of that, if your colleagues are jealous of your success as per our second point, this could have a knock-on effect for your promotion prospects. After all, the ability to work as a team is one of the most sought-after attributes for both graduates and long-term employees.4. Higher expectationsUltimately, if you’re known for being intelligent, you’ll make it more difficult for yourself because people will automatically assume that you’re able to do things. In fact, once you’ve earned a reputation for being intelligent, it’ll stick – and it can often lead to huge amounts of pressure from senior management. If you work as part of a team but you’re perceived to be the most intelligent, it’ll be you who gets hold accountable for performance.ConclusionUltimately, being smart has its advantages, but if you want to succeed at work then you’ll need much more than basic intelligence. You’ll also need common sense and an ability to play the game – most offices have their own internal politics, and smart people tend to find themselves becoming a target. Modesty is key. No matter how smart you are, there’s always something else for you to learn. Don’t allow your ego to get the better of you and focus instead on humility. It’ll make you even smarter in the long run – which will come in useful if you make yourself too invaluable and need to switch to a different company. Smart is good – most of the time. Make it work to your advantage.About author: Olivia is a journalist who always tries to see the bright side of things. She likes to inspire people in her writings and enjoy a mysterious beauty of twilight. Connect with her on Facebook and Twitter.

Overview of London Ambulance System (Las) Disaster, 1992 Essay Example

Overview of London Ambulance System (Las) Disaster, 1992 Essay Example Overview of London Ambulance System (Las) Disaster, 1992 Essay Overview of London Ambulance System (Las) Disaster, 1992 Essay The London Ambulance Service (LAS) is world’s largest free ambulance service covering an area of more than 600 square miles with a population of 7 million people. On any given day, LAS transported more than 5,000 patients and handled more than 2,000 telephone calls. LAS employed over 2,700 people, including an operational staff of roughly 2,000 people. (Cited http://bobpinchbeck. com/College/Work/Papers/DispatchingFailure. htm) In the mid-1980s, the LAS emergency despatch system was run completely manually. The details of a call, such as the location and type of incident, were noted on paper and sent to a central collection point where duplicate incidents will be eliminated. Call details were then given to an allocator who selected which vehicle and crew to send. The details were next passed to a dispatcher who contacted the ambulance driver by radio or phone. Problems arise when paper details are lost, they were not able to track incident and there are difficulties in tracing how the original call had been dealt with. In order to improve the quality of the service, they introduced a Computer Aided Dispatch (CAD) system in 1992. It was developed by two companies, Apricot Computers, a UK based hardware manufacturer, and System Options, a small UK software developer. CAD is a method of dispatching services assisted by computer. The idea of the CAD system is that people from the dispatch centre are able to view and understand the status of all the units being dispatched and provides tools and mechanisms for monitoring the dispatcher so calls can be handled more efficiently. The system consists of several modules that provide services at multiple levels in a dispatch centre and in the field of public safety. These services include the following; Call input, dispatching, status maintenance Handling incident details and locations Field unit status and tracking Call resolution and disposition It also include interfaces that permits the software to provide services to dispatchers, call takers and field personnel with respect to control and use of analogue radio and telephony equipment. (Cited www. erichmusick. com/writings/06/las_failure. html) The London Ambulance Service decided to put their new CAD system in to operation on October 26th, 1992. After a few hours into operation it became observable to the ambulance crews and control room staff that there is something wrong with the new system. The crisis was a high event in the UK news during that time, which claimed a number of patients have died as a result of the system. The following problems occurred within the CAD system when it was first in operation: Patient’s emergency calls that were accepted appeared to be getting lost in the system caused an increasing number of call duplications. Rise in number of calls led to the callers being held by the call-queuing system for up to 30 minutes before they were dealt with. At some point earlier calls were overwritten by newer emergency calls coming into the system, leaving a large number of unanswered calls which caused a number of exception messages. The ambulance allocation system failed to recognize certain roads. Staffs had to revert to using a map and telephone to deal with ambulance dispatches, which ultimately led to more delays. There was a communication failure between the ambulances and the system. Ambulance either arrived late, did not arrive at all or arrive two at the same time. (Cited www. comp. lancs. ac. uk/computing/resources/IanS/SE7/CaseStudies/LondonAmbulance/LASFailure. pdf)

How to Remove Ball Point Pen Ink

How to Remove Ball Point Pen Ink Ballpoint pen ink is not something that you can usually remove with simple soap and water, but there is an easy and inexpensive way to remove pen ink from surfaces or clothing. Materials You Will Need to Remove Pen Ink You can use any of a number of common household chemicals to lift away ink. The best of these is alcohol, because it dissolves pigments that are soluble in both water and organic solvents and because its gentle enough that it wont discolor or damage most fabrics. Rubbing alcohol (isopropyl alcohol)Shaving cream (if the alcohol doesnt remove the ink)Hairspray (if neither the alcohol nor shaving cream works)Non-flammable dry cleaning fluid (another option) Ink Removal Instructions Dab rubbing alcohol onto the ink.Allow a couple of minutes for the alcohol to penetrate the surface and react with the ink.Blot the ink stain using layers of white paper towels or a cloth that has been dampened in either alcohol or water.If the alcohol is ineffective, try using foaming shaving cream.If the shaving cream doesnt work, hairspray usually will remove ink, but it should only be used as a last resort because hairspray damages some surfaces and fabrics.A non-flammable dry cleaning fluid may remove certain inks. If you use dry cleaning fluid to remove a stain, rinse the area with water afterward. Gel ink pens use an ink that is made to be permanent. Alcohol will not remove gel ink, nor will acid. Sometimes it is possible to wear away gel ink using an eraser. Ink stains in wood usually involve gouges in the wood, which makes it harder to get to the ink. Be sure to remove all traces of alcohol from the wood after the ink has been removed, rinse the affected area with water, and condition the wood to help reverse the drying effects of the alcohol. Why Ballpoint Ink is So Hard to Remove The reason ballpoint pen ink is so tricky to remove is its chemical composition. Ballpoint pens and felt-tip markers consist of pigments and dyes suspended in water and organic solvents, which may include toluene, glyco-ethers, propylene glycol, and propyl alcohol. Other ingredients may be added to help the ink flow or stick to the page, such as resins, wetting agents, and preservatives. Basically, removing the ink requires a solvent that works with both polar (water) and nonpolar (organic) molecules. Because of the nature of the ink, its important to remove the stain before dry cleaning, because the solvents used in the process can release the stain and spread it to other parts of the fabric.

The First Emperor Assignment Example | Topics and Well Written Essays - 500 words

The First Emperor - Assignment Example One thing about Zichu was that he was sent as a hostage son of the Zhao Qin because he was not loved. However, Qin Empire kept on attacking Zhao Empire and this made Zichu mistreated in his host country. It was during his stay in Zhao state that Zichu met Lu Buwei and due to pity the latter felt for the former, they came up with a plan of establishing a successor in lady Huayang who was the king’s most fond concubine. However, Lady Huayang was Buwei’s concubine and Buwei impregnated her before presenting her to Zichu. Therefore, emperor Zheng was neither the son of the king nor the son of Zechu the Prince but the son to the famous merchant Lu Buwei. According to the stories, Qin’s Court was a very democratic court. This court executed wrong doers like the assassinators. The court ruled a death sentence on the assassinators who tried to assassinate the king. In the court, the men in the court were not allowed to carry weapons. However, the court did not have better measures to ensure that the king was safe while in the court. From the story of assassination, Crown Prince Dan from Yan State organized an assassination to get rid of Qin Shihaung. Jing Ke was to go for the mission accompanied by Qin Wuyang in the year 227 BC. Qin Wuyand was a fearful man so he didn’t execute his duty of presenting a gift to Qin Zheng. Jing Ke tried executing his goal of getting rid of Qin Zheng but didn’t make it and instead the two of them failed in the assassination and were to be killed later on and the Yan state fell a victim of the Qin State and conquered. Gao Jianli who was an ally of Jing Ke had the urge to avenge his friend’s death. Being the famous lute player and taking advantage of summon by King Zheng to play the lute, he felt he had a good opportunity. Gao Jianli failed in his assassination attempt and later faced execution. Sima

Life-cycle saving taxation Essay Example | Topics and Well Written Essays - 2000 words

Life-cycle saving taxation - Essay Example In addition, an employee is able to claim tax relief through the tax return if the pension contribution is not catered in the deduction of tax by the employer. Similarly, individuals under the personal scheme forfeit income tax before the pension contribution is catered. However, the tax is reclaimed by the pension provider at a basic rate of 20 per cent (HMRC.com, 2014). In addition, an individual is able to claim back the excess tax remitted through the tax return. However, the maximum amount of income saving that enjoys tax relief under the current taxation system is  £50,000. Furthermore, an individual taking early withdrawal from the pension pot before the retirement age is liable for paying tax bill that is equal to 55 per cent of the pension savings withdrawn. However, if an individual withdraws the pension after reaching the set out age, he/she will pay tax depending on the taxable income after the tax-free allowances (HMRC.com, 2014). The tax that individuals pay on their pension is a lump-sum tax that is a fixed tax regardless of the asset owned or income. Consequently, household income savings are not taxed in UK but they are taxed when the savings is withdrawn. This strategy encourages savings in the country from household income earned during their working days to consume it in their retirement at a fair taxation scheme. The proposed taxation system by the author is one that observes the neutrality principle in taxing the income savings. Neutrality principle in taxation is the condition where the individual’s efficacy in the economic well being is not hindered by taxation mechanism employed by the policy makers (Anderson, 2012). This implies that the taxation of the households’ savings should be done in a way that does not distort their choice on the time they should consume income. In addition, the taxation system should avoid distorting the choices households

A new product launch in a 1 higher income country and 1 lower or Essay

A new product launch in a 1 higher income country and 1 lower or middle income country-business - Essay Example An explanation of how each country was eliminated will be given in the report. Throughout the report many different sources have been used to collate the different types of data and external reading surrounding the different types of vehicles which are required for this report. Introduction 1.1 Product Description Montar Vehicles is a fleet of vehicles that will range from 2 door coupes to 4 door saloons, in terms of the vehicles itself it will be fitted with the latest technology to ensure both the driver and the passengers have a luxury traveling experience. Such technology for the driver would include rear and front camera, automatic aid reversing whilst the passenger are able to watch movies in surround sound whilst drinking their preferred beverage ‘ice cold’ from the drinks cooler provided. Executive options can be added for chauffeur driven styles like the hand stitched leather upholstery, wooden oak glazed interior, making it a direct competitor to the existing h igh end luxury car vehicles that are well established. The price range for these vehicles will be between ?100,000- ?350,000 depending on the car chosen, with the lower boundary competing with car brands Mercedes-Benz, BMW & Audi whilst the upper price boundaries will compete with the likes of Bentley, Maybach and Rolls Royce. 1.2 Target Group To appreciate the high-price, high-end range of Montar vehicles, the customer must have a certain sensibility and regard for finer things. The customer will typically belong to the affluent class of society and will have a taste for exclusive, expensive things. He will also understand that driving a certain vehicle bespeaks a lot about a person’s individuality, preferences and personality. The Montar 2 door coupe and the 4 door saloon is a vehicle that would be aimed at the high net worth individuals that have the purchasing power to enjoy such vehicle. The coupe is aimed at the younger members of the affluent class, aged between 18 and 35, who are looking for the classier driving experience. They have great-looking possessions, successful and happening lives and similar social circles to move in. On the other hand, the more prudent saloon is seen more as a chauffeur driven vehicle for the extremely wealthy, senior level professionals and businessmen. The classy exterior would appease their aesthetic sensibilities and the comfortable, first-class interior would allow the passengers to travel in comfort. The target audience comprises of individuals who already own chauffeur driven vehicles like the Rolls Royce Phantom. The positioning will be such that owning a Montar will display the individual’s financial standing and robustness. Along the same lines, industrialists, media moguls and celebrities would be another important target audience of the Montar due to the fact that many people would become aware of the vehicle through the publicity. Domestic and Global Market for Luxury Vehicles UK Market for Luxury Vehicles. With the onset of the global recession in 2007, almost every industry was faced with tighter cash flows and faltering sales figures. The auto industry saw very similar circumstances with key consumers having tighter finances and reluctance to put large amounts of money into buying luxury vehicles. This trend continued well through the next two years. There was a staggering 59% fall in sales from the previous year, which stressed the direness of the recession. Fig:

Job Application Essay Example | Topics and Well Written Essays - 1250 words - 1

Job Application - Essay Example Since the job does not entail decision making, the resume instead exude enthusiasm in addition to education and skills that the job could provide practical experience to what I learn in school. The application for a Sales and Marketing Manager is different. The approach is more centered on my experience on how I exceeded my career objectives in addition to my initiative to think of ways that could contribute more to the employer’s bottom line. My educational background is deferred last because this is already given in this kind of position. What is highlighted instead is my capacity to produce result because this is what is important to employers. The language of the two resume also differs. In the application for a Sales and Marketing Manager, the tone is more self-assured to inspire confidence in the prospective employer that indeed I can meet marketing objectives. The application for Administrative Assistant is more enthusiastic and exudes willingness to learn for the prospective employer to have an impression that I am a good employee. This is to my express intention to apply for the post of an Administrative Staff of which you advertised Last Sunday in the newspaper. After going through the qualifications indicated in your advertisement, I believe I am more than qualified to assume the post. I have two years of college at Acme University taking up Business Administration. I have taken up subjects in Accounting and Human Resource making me familiar with costing and dealing employee relations. I am also proficient in preparing reports and is literate in Microsoft productivity tools such as MS Office, Excel, Powerpoint and MS Project. Should you find interest to discuss the details of my qualifications, I would be more than happy to come for an interview at your convenient time. My telephone number is 124-567-8900 and I can be reached between 8:00 a.m. and 5:00 p.m. This is to express

Peyton Budget and Analyzing Assignment Example | Topics and Well Written Essays - 1250 words

Peyton Budget and Analyzing - Assignment Example The sales budget for Peyton Approved shows that the company forecasts sales to be $1,080,000 for the quarter ending September 2015. To cover the sales and the required ending inventory, the company needs to produce 60,000 units. That would require 27,380 units of raw material at a cost of $212,195. The total labor requirement is 30,000 hours at a cost of $480,000. While the budget estimate for direct material for the period is 36,320 units, the actual amount of direct labor is 31,000 units. The budgeted price per unit of direct material is $7.75. It is also the actual price. Given the difference is only on the number of units of direct material, the direct material price variance is zero. As for the direct material efficiency variance, the company records a favorable efficiency variance of $41,230. That gives a favorable total material variance of $41,230. There was no material price variance as the budget price and the actual price were the same. As for the favorable efficiency variance, there may have been several causes. As the actual production shows, there was less direct material usage than the budget estimates. That may have been a result of efficiency in utilizing material in the production process. The procurement process may also have contributed to the favorable efficiency variance. Where there is purchase of high quality material, there would probably be no wastage and the production may use up less material than the estimates (Nobles, Mattison and Matsumura, 2014).

Intro to Visual Arts Essay Example | Topics and Well Written Essays - 500 words

Intro to Visual Arts - Essay Example She is very appealing with her nipples erect and fixated on her chest due to her laying position. She covers her genital area with her left hand just by a glimpse of her fingers. On the right hand, she is holding a cluster of red flowers and one flower fallen on the bed cover. She lies sensually with her legs crossed. A dog is sleeping on the edge of the bed on the covers. At the end of the room are housemaids, one is kneeling down with head inside a suitcase and the other standing beside her. This painting falls in the category of fine arts. The painting has aesthetic qualities; conceptual qualities of viewing art object as being beautiful and having a good taste. Venus has qualities that are capturing and enlightening to the viewer to judge the painter of having a good taste. This quality differentiates it from popular arts. The Venus of Urbino painting portrays private and domestic function of a woman as a sexy goddess who is appealing to her husband. It also portrays the need of a woman to remain seductive and appealing to her husband. (Lazzari, Schlesier 22-25) It is for marital significance for the eyes of the husband only. The painting is intended for personal and private use of the owner. The line element portrayed on the crisis folding of the covers gives textural contrast of the cover. Line element reveals the well-defined body mass and volume of the woman. The floor patterns outline line element as a well coordinated and liberate space to show the harmonization of the room and social class taste of the residing people. Light element is used to demonstrate the illusion that the nude Venus is appearing to closer people than people behind (Lazzari, Schlesier 22-25). The dark wall behind her is able to bring contrast between the woman and the wall clearly to portray her body structure and formation without straining. It also brings emptiness on the dark background. On the window, light element is used to portray the

Peyton Budget and Analyzing Assignment Example | Topics and Well Written Essays - 1250 words

Peyton Budget and Analyzing - Assignment Example The sales budget for Peyton Approved shows that the company forecasts sales to be $1,080,000 for the quarter ending September 2015. To cover the sales and the required ending inventory, the company needs to produce 60,000 units. That would require 27,380 units of raw material at a cost of $212,195. The total labor requirement is 30,000 hours at a cost of $480,000. While the budget estimate for direct material for the period is 36,320 units, the actual amount of direct labor is 31,000 units. The budgeted price per unit of direct material is $7.75. It is also the actual price. Given the difference is only on the number of units of direct material, the direct material price variance is zero. As for the direct material efficiency variance, the company records a favorable efficiency variance of $41,230. That gives a favorable total material variance of $41,230. There was no material price variance as the budget price and the actual price were the same. As for the favorable efficiency variance, there may have been several causes. As the actual production shows, there was less direct material usage than the budget estimates. That may have been a result of efficiency in utilizing material in the production process. The procurement process may also have contributed to the favorable efficiency variance. Where there is purchase of high quality material, there would probably be no wastage and the production may use up less material than the estimates (Nobles, Mattison and Matsumura, 2014).

Care from the patients perspective - diabetes Essay

Care from the patients perspective - diabetes - Essay Example When there is inadequate insulin glucose cannot enter their body’s cells, and so builds up in their blood and is unable to be used as fuel. In some cases, the patient’s body is producing enough insulin but it is not working properly. This is known as insulin resistance. The two most common types of the condition are Type 1 diabetes and Type 2 diabetes. Diabetes is a complicated disease that medical professionals and scientists are just beginning to understand in terms of its causes. Although symptoms and treatment options are more clear, there are also a multiplicity of these, as well as different types of diabetes. The more common type is Type 2, so the current report focuses mainly on this type. Basically what both types share, in that they are related, is a defining feature of diabetes itself: in cases of diabetes, the body cannot handle or regulate its own blood glucose levels. Glucose, which is given to the body in the form of sugar, is what causes the body to have energy required for tasks of everyday life. This report looks primarily at the causes of diabetes as well as some common treatments today, with a focus on developing more patient-centered care in the UK to address this growing problem, and provide more respect for unique needs of minorities. Patient needs In terms of person and health, the core concepts of healthcare work, these are very interrelated. To me, person means centering on the client. Patient-centered communication is the key to social work implementation and focus, but there are healthcare settings that have different policies. In a client-oriented method, a facility could have different types of patients whose needs differ. This is an increasingly salient option in a setting in which patient attenuation has become a watch-word, and patient attenuation is another facet of the modern healthcare organization that tends to unify rather than divide care priorities. For example, accounting for patient needs it is a major par t of safety at healthcare institutions. Uniting concepts of person and health, one can look at how resistance can particularly impact care of facility residents, by examining morbidity and mortality rates. Diabetes mellitus exists when a patient has a deficiency of insulin or the resistance to insulin in their system, and it may result in symptoms such as an inordinate amount of urination and the patient’s being constantly thirsty as well as other problems. These symptoms are common to diabetes mellitus, but in the case of diabetes insipidus, another type of diabetes, there is no insulin deficiency. Changes in policy In healthcare in the UK generally, a shift towards patient-centered policy has occurred in recent years. To avoid resistance as counterproductive, a patient-centered approach is used, basically, that concentrates on the ways in which patients can help themselves by finding solutions that improve their health and construction of reality. This is a basically optimi stic assumption that object relation has as its impetus, in that the patients are expected to be cooperative and provide meaningful solutions that are assumedly more direct and experiential than an interruptive codified presentation that is staff-centered. In this method, the

The Arguments For Privatization

The Arguments For Privatization Privatization is transfer of state owned enterprises to private ownership. William Megginson and Jeffrey M. Netter(2000) defined privatization politically and economically, as the deliberate sale by a government of state owned enterprises(SOEs) of assets to private economic agents. According to Charles A Ntiri (2010); Privatization has been defined by economic scholars and jurists to encompass a wide range of options for involvement of private capital and management in the running and operations of public enterprises It may involve the total transfer of public ownership and assets structures to private companies or conversion of public enterprises to private entities or incorporation of new private entities in place of public enterprises which can be by management transfers etc. He also quote Heydare Kord-Zanganeh (2001) on privatization to refer to all initiatives designed to increase the role of private entities for applying society resources to produce products and services by dec reasing and restricting government or official roles. Lumbini Kulasekera (2001) in his article on Restructuring stated-owned enterprises through privatization explain that, the system of state enterprises was established to provide support. Support for consumers in form of better products and services at less cost. Support for workers in form of rewarding and meaningful employment .Support for the government in form of revenues. Many state enterprises can no longer provide this support .In fact they are in need of support themselves .These institutions in fact, should be productive national assets, making a contribution to the progress and welfare of the country. But years of politicization, corruption, mismanagement, inadequate investment, lack of vision and discipline have stripped them of their potential making them colossal liabilities.Over the years enormous amounts of money have been spent to sustain ailing state enterprises. Governments borrow heavily from the state banks and from foreign financial institutions. Aid donors will n o longer support wasteful expenditure .Therefore either unproductive state enterprises will have to be shut down or the entire economy will go bankrupt. Privatization therefore is inevitable and necessary. This essay explain the arguments for privatization of state owned enterprises in emerging markets and why state owned banks in emerging markets have not been privatized. The essay comprises of three sections; Introductory part, arguments for privatization of state owned enterprises and why state owned banks have not been privatized in emerging markets, conclusion has been done respectively in each of the second and third section respectively. Arguments for privatization There are different arguments for privatization of state owned enterprises in emerging market in support of different researches done earlier concerning the privatization in emerging economies. William L. Megginson Jeffry M.Netter(2000) argue that, Contracting ability impacts the efficiency of state and private ownership. Government ownership of firms results in problems in defining the goals of the firm. He also quote Hansmann and Kraakman(2000), While the shareholder-wealth maximizing model of corporate organization is becoming increasingly dominant in part because of the advantages of having a well-defined corporate goal, he continued that governments have many objectives other than profit or shareholder-wealth maximization. Further, government objectives can change from one administration to the next. The inability of the government to credibly commit to a policy can significantly reduce the efficiency of a firms operations and governance. Even if the government does attempt to maximize social welfare, for example, welfare is a difficult thing to measure and use in guiding policy. In addition, the governments goals can be inconsistent with efficiency, inconsistent with maximizing social welfare, or even malevolent (he quoted Laffont and Tirole, 1993 and Shleifer, 1999).In addition, even if the government and the nations citizens agree that profit maximizing is the goal of the firm, it is difficult to write complete contracts that adequately tie managers incentives to that goal. Shleifer (1999) argues that the owners of public firms (the nations citizens) are less able to write complete contracts with their managers because of their diffuse nature, making it difficult to tie the managers incentives to the returns from their decisions. This is a subset of the broader arguments based in property rights and agency costs that there will be differences in performance between government and privately held firms because there are a broader range of monitoring devices under private ownership. William L. Megginson Jeffry M. Netter (2000) argue that, Ownership structure affects the ease with which government can intervene in the operations of a firm. Of course, governments can intervene in the operations of any firm, either public or private. However, the governments transaction costs of intervening in production arrangements and other decisions of the firm are greater when firms are privately owned. Thus, to the extent that government intervention has greater costs than benefits, private ownership is preferred to public ownership (Sappington and Stiglitz, 1987). William L. Megginson Jeffry M. Netter (2000) also argue that, a major source of inefficiency in public firms stems from less-prosperous firms being allowed to rely on the government for funding, leading to soft budget constraints. The state is unlikely to allow a large SOE to face bankruptcy. Thus, the discipline enforced on private firms by the capital markets and the threat of financial distress is less important for state-owned firms. Kornai (1998, 1993), Berglof and Roland (1998), and Frydman, Gray, Hessel, and Rapaczynski (2000) all suggest that soft budget constraints were a major source of inefficiency in Communist firms. They also note that supposedly hard budget constraints imposed by a government on SOEs are not very effective either. William L. Megginson Jeffry M. Netter (2000) also argue that, Privatization can impact efficiency through its effect on government fiscal conditions. As noted in Section 1, governments have raised huge amounts of money by selling SOEs. Such sales have helped reduce the fiscal deficit in many countries. Though important, examining the efficiency effects of reducing government deficits is beyond the scope of this paper. Davis, Ossowski, Richardson and Barnett (2000) show that privatization has significant positive effects on governments fiscal conditions. William L. Megginson Jeffry M. Netter (2000) also argue that, At a macroeconomic level, privatization can help develop product and security markets. One important motivation for privatization is to help develop factor and product markets, as well as security markets. As discussed above, welfare economics argues that efficiency is achieved through competitive markets. Thus, to the extent that privatization promotes competition, privatization can have important efficiency effects. Inevitably, the effectiveness of privatization programs and markets themselves are simultaneously determined. It has been clear in the transition economies that the success of the privatization program depends on the strength of the markets within the same country, and vice versa. Thus, the impact of privatization will differ across countries depending on the strength of the existing private sector. The empirical evidence shows that this is the case. Market Socialism: The opponents of privatization argue that neoclassical economics welfare theorems should also work in an economy with public ownership .Instead of a soviet type economy with public ownership and planning, one can imagine a market socialism (Barone 1908; Lange 1936) system where firms are publicly owned, but exchange occurs in competitive markets, and SOE managers are incentivized via performance contracts. Some adherents of market socialism argue this is exactly what has been successfully implemented in China ( Critics of this idea argue that is very hard for the government to commit not to intervene in markets .Under market socialism, the government is omnipotent and can directly control all the prices. Therefore ,it is hard to protect market competition from the government monopoly , which would not only expropriate the consumer surplus but would also undermine efficiency .It is also hard for the government to commit to the strict antitrust policy that weakens the market power of state-owned firms. Even in an open economy which imports product market competition ,the government still wields a monopoly in the labor market and in markets for nontradeables.The government is also unable to commit to abstain from political pursuit s while designing and enforcing managements contracts. Another problem of government ownership is the liability to ensure the exit of failing firms. Governments (or government banks) often bail out firms, private or public, in order to preserve employment. This problem is especially severe in the case of public firms .It is essentially impossible for the state to commit to not bailing out its own firms. The resulting soft budget constraints further aggravate the incentives problem for state owned enterprises. Yet another argument in favor of private ownership is the importance of innovation; Shleifer 1998 argues that innovation can only prosper under private ownership .While inventors can come up with great ideas independently of the predominant ownership forms; further development commercialization of innovative ideas is certainly more likely under private ownership. Government revenue: Privatization helps to raise revenues for Government. State owned enterprises comprises of multiplicity of goals, they wants to maximize profit but they focus more on social security for the citizen, increase of employment might lead to overstaffing hence increase more cost on operations, Insufficient quality of facilities like machines for production ,leads to poor and incompetent products which cannot lead to generation of more profit. According to Sergei Guriev and William Megginson (2005) comments that private ownership strengthens the incentives for profit maximazion and therefore should lead to increased productive and allocative efficiency. Market failures. SOEs (State owned Enterprises) lack innovation that leads failure in the market. This is due to the fact that government aids compensate them even when they make losses so that they continue to operate and avoid the large number of unemployment. Sergei Guriev and William Megginson (2005) said that market failure even when they exist, do not have to be collected through public ownership. Much can be achieved through regulation, taxation, and private provision of public goods (through profit maximizing firms or nonprofit organizations. They also say that Public ownership may not resolve all the relevant issues both in democrat and in non regimes politicians are often concerned with issues other than economic efficient and social welfare; they may be either driven by political motives or simply corrupt.Privatisation reduces the ability to pursue political objectives. Megginson and natter (2000) argue that, Privatization tends to help the greatest positive impact in those cases where the role for the government in licensing the market failure is the weakest. By conclusion, There is growing body of empirical evidence on all aspects of privatization that uses detailed datasets and up-to-date methodology this empirical evidence provides solid evidence that privatization generally works both for the firms that are privatized and for privatizing economies as a whole. While privatization usually results both in increased productivity and reduced employment in privatized firms, fears of negative overall effects at the economy level are not justified. An important caveat here of those benefits of privatization depends on market institutions being in place. The countries that manage to ensure property rights protection and the rule of law, impose hard budget, increase competition, and improve corporate governance reap the largest benefits. If appropriate institutions are not in place, privatization often fails to improve performance at the firm level and for the economy as a whole. Empirical evidence provides a strong case for openness in privatization .Virtually all point to a positive role of foreign investors. Firms privatized to foreign owners exhibit the highest productivity increases .Moreover, as foreign owners usually buy the assets in a more competitive biddings process, they are likely to pay a high price for privatize assets and the threat of competition from foreign bidders also tends to raise the bids of domestic investors. Receiving a high net privatization price is important, not only for fiscal reasons but also for the political legitimacy of emerging private property rights and the sustainability of reforms. Why have State-Owned Banks not been Privatized in Emerging Markets? Many emerging markets have not privatized their banking systems or face some challenges after privatization. Panicos Demetriades et al (2010) argue that, governments should not feel pressured to re-privatize the banks. Once the black sheep of high finance, government owned banks can reassure depositors about the safety of their savings and can help maintain a focus on productive investment in a world in which effective financial regulation remains more of an aspiration than a reality. Privatization of banks has been done in some of emerging markets for example Mexico, India and China. Mexico face banking crisis in 1994, India face some challenges as private owned banks could not meet their pre-privatization objectives, while China face crisis but were able to maintain. Privatization can cause banking crisis. Times of India, article on Privatization can cause banking crisis of by TNN, 16 November 2001; Prof V.S. Vyas, chairman of the governing board of institute of development studies, Jaipur, has given a call for preventing banking crisis through reckless privatization. He was delivering the valedictory address at the recently held national seminar on `privatization of banks at Mangalagangothri, organized by corporation bank chair in bank management. Vyas, also a member of the central board of directors of the reserve bank of India and Nabard, said the content and phase of the economic reforms are different in different countries. Therefore, any sweeping measures to privatize banks would cause a severe banking crisis. On the banking crises in south-east Asian countries, he said the government should not give absolute freedom to the private financial institutions and foreign banks. Any move to give market orientation to ownership of financial instit utions like banks must be judged by applying three criteria; better initiative and transparency, better efficiency, better capital accumulation and growth. There is no conclusive proof to show private banks is better than the public sector banks when these criteria are applied, he said. Mexico has been cited as having to privatize its banks and face financial Crisis. Haluk,Unal Miguel Navarro (1999) said that shortly after their privatization, Banco Union (BCH), Cremi, Grupo Havre, and Banpa is failed. Following the peso devaluation of December 20, 1994, the entire banking system needed to be re-privatized at great cost to the tax payer. What went wrong? It is safe to argue that the lack of a previously enhanced legal and regulatory framework was a major obstacle in the full achievement of objectives relating to bank privatization in general. Although several attempts were made to overhaul the banking system, efforts were insufficient at the beginning of the bank privatization process to increase supervision. Changes in the legal and regulatory framework of the financial sector should have begun long before the privatization process started, as they usually are a slow and gradual process. The newly privatized banking system in Mexico operated under an outdated regu latory environment and with a set of supervisory agencies unable to implement new regulations or enforce existing rules. Performance of private owned banks could not outweigh the performance of government owned banks. Times of India, article on Privatization can cause banking crisis of by TNN, 16 November 2001, Prof Vyas lauded the achievements of the public sector banks in India in the last 36 years, particularly in reaching out to the masses in the hither to neglected villages. Even in china, the banks could not reach the level of rural penetration which the Indian public sector banks have been able to. The solution to the stagnation of banks is minimizing bureaucratic control, not hasty privatization, he argued. Former syndicate bank chairman and Thingalaya alleged the government made the proposal to privatize banks to satisfy the international monetary foundation (IMF) and the World Bank. Thingalaya, also a member of the Karnataka state planning board, said while the private sector banks in India account for just 6 per cent of the rural lending, it is the public sector banks which have been helping the rural masses in a big way. P.V. Subbarao, Chief General Manager, reserve bank of India, Mumbai, said while the private sector banks in India operate only in limited areas with very little staff, these banks are serving numerous villages and towns. The new generation private sector banks, the old private sector banks and foreign banks have yet to develop the mass participation approach, he observed. According to D. Beim and C. Calomiris (2001) If banks are privatized before SOEs, bank owners may engage in buying more companies and become industrial empires. Foreign banks may out-complete domestic banks and leave them seriously weakened. D. Beim and C. Calomiris (2001) added that Capital inflows (short term loans and portfolio flows) can easily go into reverse (e.g. outflow) and create liquidity crisis. In conclusion we cite Panicos Demetriades et al (2010), at the moment, there is calm among bank depositors but premature privatization of government owned banks could change that. The empirical evidence suggests that the very existence of government owned banks has its roots in bad regulation. Privatizing banks without fixing the underlying cause could result in greater financial instability, not less. Moreover, as experience and other research shows, privatizing banks can only increase the power of bankers which can create fertile ground for more bad regulation. And if you thought that government owned banks are bad for long run growth, you need to think again. The empirical evidence suggests that government ownership of banks during 1995-2007 has, if anything, been associated with higher growth rates.

Its Time to Drain Lake Powell :: Glen Canyon Dams Environmental Essays

It's Time to Drain Lake Powell Many people know ‘Lake’ Powell as a fact of life. Since its creation in 1963, the reservoir, known as Lake Powell, is just there. Few people that are alive today have had the opportunity to see the true beauty of Glen Canyon, which rivals the Grand Canyon. Glen Canyon, equivalent to one hundred eighty river miles with dozens of side canyons, was flooded for the purpose of power and water resources. ‘Lake’ Powell also generates an enormous cash flow due to the tourism it receives. Although the ‘lake’ has a few reasons to remain in existence, there are many more reasons to drain it. The positive aspects of ‘Lake’ Powell are few yet noteworthy. Glen Canyon Dam’s hydroelectric power-plant generates one thousand three hundred mega watts of electricity at full operation. That is enough power to supply three hundred fifty thousand homes. Glen Canyon Dam holds twenty seven million acre feet of water, which is equivalent to twice the Colorado River’s annual flow (Living Rivers: What about the hydroelectric loss?). One of the most valuable reasons for the dam to remain active is that â€Å"Lake Powell generates four hundred fifty five million dollars per year in tourist revenue, without this cash inflow, gas-and-motel towns . . . would undoubtedly wilt, and surrounding counties and states would lose a substantial tax base† (Farmer 185). These positive aspects are of no surprise considering they are the reason dams are built in the first place. The negative aspects of Glen Canyon Dam greatly exceed the positive aspects. The dam’s hydroelectric power supply is only three percent of the total power used by the six states that are served by the facility. There is a surplus of power on the Colorado Plateau and with more and more power-plants being created in the western hemisphere, Glen Canyon Dam’s power is not needed (Living Rivers: What about the hydroelectric loss). Although the ‘lake’ contains twenty seven million acre feet of water, one and a half million acre feet of water are lost yearly due to evaporation and seepage into the sandstone banks surrounding the ‘lake’ (Living Rivers: What about the water supply?). The loss of that much â€Å"water represents millions, even billions of dollars† (Farmer 183). If the government were to employ more water efficient irrigation practices, as much as five million acre feet of water per year could be saved.

Not a Problem :: Argumentative Internet Equal Access Essays

Not a Problem In today's hi-tech world, there are millions of people who are connected through the internet. Almost all of these users are living in industrialized nations, such as the United States. But there are many nations that lack the infrastructure necessary to support such forms of communication. Many of these nations are third world countries. In this essay, I am going to discuss the benefits and drawbacks of providing deprived regions of the world with such technology, and I will offer some better ways to spend our limited resources. I would have a difficult time arguing the case that no good could come from a world where everyone is connected to the internet. In fact, the world could benefit greatly if everyone was connected. The challenge lies in weighing the costs and the benefits. Is it worth the time and money needed to bring these people together? If general population of internet free individuals had the capabilities to connect to the rest of the world, would they utilize the technology? Do other issues need to be taken care of before we about giving everyone access to a computer? These are all things that need to be considered when addressing the topic of fair access. To get things started, how would giving people, who are currently without access to the internet, some form of connectivity help the rest of the world? I think that bringing the deprived people a tool as useful as the internet would do great things. Granting accessibility to the near endless expanse that we call cyberspace would bring a wealth of information to the destitute and uninformed. People would be able to communicate and express themselves in ways that had never been possible. They would be able to make educated decisions about issues that they may have otherwise not known about. The internet would bring another dimension to millions of people's lives. But how useful would this information be when more than nine hundred million adults cannot read, and millions more are considered functionally illiterate (Mooney 366). I will admit that bringing the internet to these people would bring them vast quantities of information, but that information is useless if they do not have the fundamental knowledge needed to decode the text that is the foundation of every webpage. Consider this for example: I could hand you a book containing all the secrets of the universe, but if the book was written in code, you would not be able to do anything with that knowledge.

Claim of Fact Essay Essay

With the biggest GDP, prestigious universities, and a multitude of successful entrepreneurs, the United States has always been considered one of the leading countries in the world. Unfortunately, with other countries outdoing the United States in education, this notion is quickly changing. In recent years, students from other countries have been surpassing the United States academically and have proven that they are the future of the world. Researchers have found many differences in the school systems in foreign countries compared to those in the United States; however, the main reasons America is being trumped by students in other countries are because of the lack of parental support at home and the use of technology in schools. With test scores to prove this change in academic hierarchy, it has become obvious that other countries are outperforming the United States. Each country was compared and ranked based on scores of the 2011 Progress in International Reading Literacy Study and the Trends in International Mathematics and Science Study. Multiple countries, such as Hong Kong, Russia, and Finland, scored above the United States in reading, math, and science. The United States is still one of the top thirteen educational systems in the world; however, they are lagging behind and are being consistently outranked (Khazan). One reason for this differentiation in test scores is the ways in which school systems are set up. For example, in Finland, the country with the â€Å"best performing education system,† â€Å"schools assign less homework and engage children in more creative play,† which is the opposite of schools in America (Dillon). At the rate that these countries are exceeding, with student s ahead of American students by one whole school year, those from places such as Hong Kong, China, and Finland will soon be the top entrepreneurs and leaders of the world. One of the main reasons that students in other countries are more successful academically is because of parent involvement. According to the University of Michigan, â€Å"parental involvement is a critical component to a child’s educational experience† and â€Å"it is proven that greater involvement in a child’s education can foster more positive attitudes toward school, can improve homework habits, increase academic success and can reduce dropout  rates† (â€Å"Comparing). Parents in other countries, such as China, ensure that their children understand and complete their homework, while parents in the United States play a more passive role. This is because many parents in the United States are among the working class and not present when their children return from school. Parent involvement helps children succeed in school, leading them to continue on to college. Today, â€Å"the odds that a young person in the U.S. will be in higher education if his or her parents do not have an upper secondary education are just 29%† (LaRock). This proves that parents in other countries are more supportive of higher education and encourage their children to attend even if they did not have the chance. In order to ensure that the United States can redeem itself and once again be a top nation academically, American parents need to be more involved with their children. Another reason that the United States is being surpassed is because of their lack of use of technology in the classroom. As a nation, America should be placing the newest technology in schools in order to ensure that children are keeping up with the technological advances of the world and progressing at the same or higher pace than other students. As Dr. Michael Mills states, â€Å"‘apart from the engagement aspect of using technology, students must master the digital literacy skills necessary to thrive in today’s society and workplace’† (Lawrence). As technology quickly becomes the basis of the world, children need to be familiar with up-to-date versions. This will ensure that they can compete with other nations when entering the workforce. Schools in countries such as China agree with this idea and â€Å"[have] moved far ahead of almost every country in the world on measures of integrating technology into academic curriculum.† Many American parents believe that if their children are going to use advanced technology, they are more likely to use it at home than in school (Lawrence). With these ideas in mind, American parents are allowing their children to fall behind the rest of the nation; thus, they are contributing to the success of students in other countries. Although the United States needs to spend money on placing the latest technology in schools, there are valid reasons as to why they cannot do this. American school systems are based on standardized testing, which is  what they are forced to spend a majority of their budget on (Lawrence). Also, parents in the United States are not able to be home for their children as often because they are busy at work. Many would agree that this high number of working class parents is a key component to America’s success. However, these are not valid reasons as to why children in America should be allowed to slip so far behind those in other countries. As stated by the University of Michigan, â€Å"mothers in eastern Asian countries for example, will actually attend school in order to take notes for their children when they are ill and unable to attend themselves,† so why can’t mothers in the United States make at least half the effort? (â€Å"Comparing). If society continues to act this way, the future of the world will no longer be in the hands of Americans. With the lack of parental support in the United States and advanced technology in the classroom, America is quickly being outshined. Compared to other countries, their academics are suffering. In order to ensure that the United States remains a leading country in the future, these two aspects need to be changed. If nothing is done, the leaders of tomorrow will not be from the United States, but children who now live in countries such as China or Finland. Works Cited â€Å"Comparing U.S. and Chinese Public School Systems.† University of Michigan. Ed. Tara L. Van Schaack. N.p., n.d. Web. 20 Apr. 2013. . Dillon, Sam. â€Å"Many Nations Passing U.S. in Education, Expert Says.† The New York Times. N.p., 10 Mar. 2010. Web. 16 Apr. 2013. . Khazan, Olga. â€Å"Here’s why other countries beat the U.S. in reading and math.† The Washington Post. N.p., 11 Dec. 2012. Web. 17 Apr. 2013. . LaRock, J.D. â€Å"Education at a Glance: OECD Indicators 2012.† OECD. N.p., n.d. Web. 16 Apr. 2013. . Lawrence, Julia. â€Å"Chinese Education Technology Efforts May Surpass America’s.†Ã‚  Education News. N.p., 3 Apr. 2013. Web. 15 Apr. 2013. .

Adavantages and Disadavantages of Being the Only Child

Being an only child can be either good or bad, depending on how you perceive it and how you are brought up by your parents. The advantages could be that you get the undivided love and attention of your parents. They would dote on you more and provide for you more – in terms of getting you stuff, toys, etc. Obviously, being an only child means that your parents have only you to spend the money on and not have to share it among other siblings. So, you'd get more toys than normal, more money to spend than normal, more inheritance than normal, and of course more love from your parents than normal. So, in that sense, being the only child can be termed as a good thing. As far as disadvantages go, the â€Å"Little Emperor Syndrome† sums it up perfectly. For those unfamiliar with the term, â€Å"Little Emperor Syndrome† refers to the Chinese situation involving parents and their single child. Of course, all of you would be aware of China's one-child policy. Little Emperor Syndrome is an unintended consequence of that policy. This is a situation in which the parents lavish their love, attention, resources on this one child of theirs, and as a result, the child becomes spoilt and, well, behaves like a â€Å"Little Emperor. This sort of excessive attention and care can prove detrimental in the long term for the child. The child gets used to having everything done, managed, taken care of – by their parents. When they have to live in the real world and face real problems, they might not be able to cope with it. They may lack self-confidence to go out in the world and get things done for themselves. They might feel lost outside of the cocoon that their parents created for them. Being an only child can also be very lonely. They would miss the fun of growing up with a brother or sister. An only child can also grow up to be a selfish adult, i. e. one who thinks primarily of his/her needs over the needs of others. They may also lack in the ability to empathize with others as much as children with siblings. Another potential disadvantage of being an only child could be the excess burden on your shoulders as regards taking care of your parents, for example. It can take an emotional toll on you, being the only child with all the responsibilities. My Experience of not Being the Only Child in my Family So, there are advantages and disadvantages to being an only child. However, how each child turns out – really depends on how the child has been brought up, among other factors. Personally, I always wished I was the only child in my family. Perhaps, its not a nice thing to say, but that's how I feel! You know, the grass always seems greener on the other side. In my specific situation, the age gap between me and my brother was just 3 years, and therefore, there was a lot of rivalry and acrimony between us all through childhood – it affected me quite a bit, not the usual childhood fights, which you grow out of. Being the eldest in my family, I always felt that I was not treated fairly when it came to certain situations, especially conflict situations. I was always expected to be magnanimous and large-hearted and forgive and forget – whereas my younger brother was doted on and shielded. I still feel that to be the case to this day. We do get along much better now, but it isn't your usual loving relationship – more formal than familial. My mom still dotes on my little brother to no end, which is good, but she doesn't see me the same way, which is what I regret and bemoan. I've never quite understood this difference. At times, I think to myself that this is all my imagination – that I am just seeing things that aren't there! That there is really no discrimination so to speak. But, then again, there is a difference, you know what I mean? Perhaps, a lot of you would have no clue about what I am talking about. Then again, there may be a lot of you who know exactly what I am talking about, so there you have it!! I am sure, there would be lots of single, lonely people out there, who were the only child in their families, who would have wished they had a brother or sister growing up. So, there are pros and cons to both!

In Flanders Fields by John McCrae and Suicide In The Trenches by Siegfried Sassoon Essay

â€Å"Select two of the poems you have studied. Compare and contrast the different attitudes to war expressed by the poets and the techniques used to convey them.† The two poems, which I have chosen, are, â€Å"In Flanders Fields† by John McCrae, and â€Å"Suicide in the Trenches† by Siegfried Sassoon. The poems take opposing views to the war. â€Å"In Flanders Fields† we find McCrae taking a positive, almost religious and very sensitive view about the outcome of war. Whilst in comparison, in â€Å"Suicide in the Trenches†, Sassoon portrays a negative, harsh, cynical and angry view. â€Å"In Flanders Fields† McCrae writes about his views on what happens after dying in war. It is a very personal poem, emphasised by being written using the personal pronouns; â€Å"we and our†, rather than impersonal; â€Å"them and their†. This involves the reader by in a way, including them in the poem. The poem also imparts a strong feeling of patriotism. McCrae uses controlled, everyday language in the poem. The rhyme is steady, and flows smoothly, which draws you into the poem, and that’s what makes me like it. â€Å"Between the crosses, row on row† McCrae uses a lot of repetition. He talks of the crosses on the graves, making sure you realise that there are lots of graves, and how the poppies grow in between. He uses the poppies and the lark as a way of reminding us that we are just like a passing season, born, growing, dying, and then being replaced as nature carries on, even if we don’t! In the first stanza McCrae mainly describes the scene of the poem. In the second stanza, there isn’t enjambement like the first. McCrae uses a caesura in the first line. â€Å"We are the dead.† This forms a definite break. McCrae is making sure that you stop and take in what he is trying to tell you. It is strongly emphasised, abrupt, and it gets to the point. He continues with no complicated words. The language continues to be plain and simple. Again by using â€Å"we† McCrae includes the reader in the feeling of dawn, seeing the sunset glow, a reference to the start and end of the day , a parody of life. McCrae then goes onto writing about how the soldiers loved, and were loved. The keywords in the sentence being â€Å"were†, telling us that they are no more. They can no longer go on loving, or fighting, and are laid to rest in Flanders Fields. In the third and final stanza, McCrae tells us they have â€Å"failing hands†, means that they are losing strength. The soldiers grow weaker and weaker, then when they die they pass on the torch, symbolising responsibility, to the soldiers who are stronger. The torch of unity and hope, like the torch at the Olympic games, it’s symbolic. All the soldiers are being linked together, fighting for something they believe in. McCrae wants new soldiers to carry on fighting for something that they believe in, so that men, who have fought before him, haven’t fought in vain. They need to keep the flame in the torch alive. Then McCrae writes, â€Å"The torch, be yours to hold it high.† Telling us to be proud of the torch, hold it up high, be determined. The torch gives an impression of right, along with pride. Yet he almost invents this with what is almost a threat, contrasting life and death, right and wrong. For example, â€Å"If ye break faith with us who die We shall not sleep†, I think that McCrae’s attitude towards war is brave. He has hope, and thinks that you should fight for your country as your comrades have done before you. Agree with your country, and keep going till it’s over. It’s a soldier’s duty to die for his country. It should be worthwhile. The poem is patriotic, and has a strong sense of purpose, but it’s sad, and yet dignified. â€Å"Suicide in the Trenches† is a totally different poem. Its verses are simple, they have a strong beat, the lines are rhythmical, and have regular rhyming. The poem was written in 1918, in the First World War, so Sassoon is writing about his experiences. It starts off with the phrase â€Å"simple solider†, using alliteration. The soldier is young, innocent, too young to be fighting, but it seems a pleasant poem. â€Å"Who grinned at life in empty joy, means that the soldier is easily pleased, undemanding, glad with life. When it was dark, and lonesome, the soldier slept through it, happily, he was untroubled, and had nothing to worry about. He got up at the crack of dawn, as the lark does. He was cheerful. This is like a child’s impression of war. That a soldier is brave, and not afraid of anything. The second stanza says that in winter, the trenches are full of rain, snow, and conditions are bad. The young soldier feels cowed and glum, to be â€Å"cowed down†, means subdued. This tells us that he has no spirit left, his spirit has all gone. All the joy in his life has been taken away. â€Å"With crumps and lice† crumps are bursting bombs, warfare, the trenches are lice infested. There is a lack of rum. The soldiers are issued with rum for courage, before they go out and fight, they have some, it’s a way of keeping their spirits up, but there is even a lack of rum too! The poem is getting more and more angry. In the same stanza, Sassoon writes, â€Å"He put a bullet through his brain.† This has a harsh simplicity. We are shocked by what Sassoon is writing. This once so pleasant, and untroubled boy, has now found this so hard, that he has taken his own life. It is very abrupt, and comes out of the blue. â€Å"No one spoke of him again.† All his fellow soldiers are ashamed of what he did to himself. He left them, and didn’t have to courage to go on. It was a shameful, and easy way out. But it was out of shock and horror that he killed himself. I think that also people were ashamed of themselves for not helping him, and that he had to do it as a way out. He felt he had no other option. The third stanza becomes more general. It stops being so personal. We begin to feel what the writer feels, very bitter and angry towards war. All the people at home, were thinking they knew everything about the war, when they didn’t have to go through what the soldiers were going through. They didn’t have any experience of the reality of war. They dress up the war and the truth is hidden. They are â€Å"Smug†, self-satisfied people, who will send other people off to war, but wouldn’t go themselves. â€Å"Kindling eye† is a way of pointing out their excitement, getting a fire going, that they are lit up with enthusiasm for war, which they wont fight. The people are hiding away from what the soldiers have to do. War is hell. War has taken away all the soldier’s youth and laughter goes. There is no laughter in war. The men don’t get to live their youth, and have to fight, and kill. The two poems are therefore totally different, but they have the same structure. The both have three stanzas, and have generally got a steady beat throughout. They have opposite meanings. They both start off pleasant, and â€Å"Flanders Fields† stays that way, it is sad but with a positive outlook on the way. But Sassoon’s â€Å"Suicide in the trenches† changes abruptly and becomes very negative. They both talk about death, but in totally opposite ways, â€Å"In Flanders Fields† says it is worth dying for your country, and what you believe in. But on the other hand, â€Å"Suicide in the Trenches† says it isn’t worth going through the hell of war, and losing your life for nothing. They are both very personal poems, even though Sassoon’s becomes less personal towards the end. Both the poets have lived through war, and both the poems were written in the same year, during WW1. Both the poems have simple, easy to understand, everyday language.

Human Trafficking Online Essay Example | Topics and Well Written Essays - 1500 words

Human Trafficking Online - Essay Example The paper therefore, tries to examine the relevant laws that exist in the United States to curb the menace, various innovations that encourage the growth of human trafficking online, the role of social networking sites and development of technology such as computers that has motivated the felony. Due to the rise of the online trafficking, the United States has developed anti-trafficking laws under the trafficking victims protection act (TVPA). The laws have since been reviewed for almost four times in the last decade. They are known as the 3P and using this approach, the TVPA provides that; the perpetrators of the human trafficking online be prosecuted in persons through establishments of crimes and listing them in person (Marcus, & Snajdr, 2013). The legislation tends to make it hard for those individuals who carry the act and are meant to be aware that each person bears his/her burden. Second, the legislation has created a bill of right that provides protection to the victims of online trafficking that includes but not limited to access to information, medical care, and resistance. (Reichert, 2013).Finally, the law provides for programs and grants that increase the general public awareness regarding online trafficking. Knowledge contains information that includes preventiv e measures and possibility of the act occurring. The citizens are hence taught how to develop protective means that reduce human online trafficking. For instance the government encourages the young adults to share information with whom they know rather than strangers they meet in different websites. The emergence of technology has provided a new and common platform where the crime of human trafficking online is carried out. Previous crimes were easily detected as it involved physical interaction between the population and the offenders (Snajdr, 2013). But since the development of technology, human trafficking has developed new ways to the management and control as it is majorly done

The impact of internet marketing in retailing Essay

The impact of internet marketing in retailing - Essay Example The information would be sent to the grocery shop through Internet and the grocery would be delivered at our doorsteps. The concept of E- com goes even beyond this; various firms would float their needs, projects and tenders through Internet web. The management consultant, vendors, engineering consultants and other business groups would come online to discuss various aspects of the project. All mandatory information relating to costing, engineering details calculations, and prices would also be shared here on- line. The orders would be discussed and then placed on-line. And the executions would also be done through Internet. The various aspects of information transfer would involve management and engineering information then all types of text, graphics, tables and figures. The process of E-com is getting a big momentum in global industry as a whole unit after globalization. Currently, the most serious application of Internet is in the area of internet marketing. E-mail services are v ery cheap and are used by businessmen and individuals worldwide for information transfer. ... ng the creation of a national information backbone, which would be used for national information infrastructure and for the promotion of Internet services. We must get out of the agricultural age and must jump on to information technology bandwagon. The possibilities on Internet marketing are endless. For example, it would be possible to have marketing through voice transmission via Internet. All the major national streams—defense, industry, software development and exports, international trading, bilateral agreements, information exchange and information needs for daily usage—would benefit from this latest technological marvel (Cotter, 2002). Today, there is a lack of a good data transmission networks. According to a survey, there is likely to be a demand of 50, 00,000 Internet connections in the metropolises. Internet Marketing Strategies The major strategies used for internet marketing is as follows: Web design First of all we must have a good web site where we shoul d display the articles to sell. Since there are billions of web pages are there in internet, one should design his web site to catch attention from the customers. The customer should be able to know the various features of the product he wants to know. So, one should be able to display the web site well in style to catch good customers (Armistead & Keily, 2003). Free publicity As internet is a plat form where all the buyers and sellers meet, it offers ample scope to market his products and services. So we can use all social marketing tools for the same. We have face book, twitter and a number of web related plat forms are there to interact with the customers and buyers. Sending effective e- mails is the powerful tool as far as the internet marketing is concerned (Hoffman & Novak, 1996). SEO Search

Proposal for martin college Essay Example | Topics and Well Written Essays - 500 words

Proposal for martin college - Essay Example Film and TV is a field that is full of entertainment. It consists of music, drama and films of course. The foundation may prove to be useful for students who possess strong acting or singing skills. This course is purely based on arts and it may also provide opportunities of recreational activities for the students. Main objectives. The prime objective of this proposal is to create an environment that promotes the talent of different countries and to interest those who are attracted to the film world. This course may also release some of the academic pressure from the students as they can come and relax themselves by singing or doing a little drama. This course may also polish the talent of those students who are already in this field and also want to opt for it as their career. Another major objective is to encourage those international students, especially from Asia and Singapore, who are reluctant because they are not able to find a right course for them. The proposal will also cr eate job opportunities, local or international, which is a good indicator. This course is purely based on arts and it may also provide opportunities of recreational activities for the students. Benefits.

Legal Foundations of Health Care Essay Example | Topics and Well Written Essays - 500 words

Legal Foundations of Health Care - Essay Example Progress in health care facilities was also significant and began immediately into the century. The developments began in the year 1903 with Willem’s invention of electrocardiograph, a development that facilitated diagnosis and therapies. The â€Å"first basal metabolism apparatus† in 1906 was another development in the industry (Pozgar, 2012, p. 9). The â€Å"Wassermann test† followed this in the same year before invention of the â€Å"fluoroscopic screen† two years later. Tests on functionality of the pancreas were also developed by the year 1906. The progression in facilities also included equipments for taking blood based tests and tests on other body fluids as well as development of health care laboratories (Pozgar, 2012). Developments was further realized in establishment of training facilities for health care personnel, as was the case of the Foundation of the American College of Surgeons, in the year 1913. Progress in health care facilities however slugged after the year 1929 because of effects of the First World War and the Great Depression but was later facilitated by profit-oriented ventures in the health care sector. Computerization was another development in the period and was realized towards the end of the 20th century. Its features were vested in healthcare technology such as â€Å"computed tomography, magnetic resonance imaging, and positron emission tomography† (Pozgar, 2012, p. 10). These developments in medical technologies have also been the major identified elements of progression in the 21st century. The progression has adopted the developed trend in towards the end of the 20th century when care providers sought to resolve existing and emerging problems in the society and to a ttain efficiencies in their operations. Other developments in healthcare facilities in the period include development of antibiotics and equipments for managing infections, development of pharmaceutical products, establishment and