Reinsurance Business Essays - Types Of Insurance, Reinsurance

Reinsurance Business Portion SHARE REINSURANCE AGREEMENT DWVD NO. 900804 for Essential COLLEGE ACCIDENT AND SICKNESS Clinical EXPENSE INSURANCE (hereinafter alluded to as the Agreement) made and gone into by GERBER LIFE INSURANCE COMPANY White Plains, NY (hereinafter alluded to as the Company) what's more, PHOENIX HOME LIFE MUTUAL INSURANCE COMPANY Enfield, CT (hereinafter alluded to as the Reinsurer) Successful: January 1, 1999 - December 31, 1999 Chapter by chapter guide ARTICLE I ? Gatherings TO AGREEMENT 1 ARTICLE II ? Premise OF REINSURANCE 2 ARTICLE III ? Maintenance AND LIMIT 3 ARTICLE IV ? INURING REINSURANCE 4 ARTICLE V ? FACULTATIVE REINSURANCE 5 ARTICLE VI - EXCLUSIONS 6 ARTICLE VII ? Successful DATE AND DURATION OF AGREEMENT 7 ARTICLE VIII ? REINSURANCE PREMIUMS 8 ARTICLE IX ? PREMIUM REPORTS 9 ARTICLE X ? Surrendering ALLOWANCE/EXPENSES 10 ARTICLE XI ? Money 11 ARTICLE XII ? Cases NOTIFICATION 12 ARTICLE XIII ? Cases SETTLEMENT AND AUDIT 14 ARTICLE XIV ? EXTRA CONTRACTUAL OBLIGATIONS 15 ARTICLE XV ? SUBROGATION 16 ARTICLE XVI ? Recompense 17 ARTICLE XVII ? Cases FUND 18 ARTICLE XVIII ? Counterbalance 19 ARTICLE XIX ? Region 20 ARTICLE XX ? OVERSIGHTS 21 ARTICLE XXI ? ACCESS TO RECORDS 22 ARTICLE XXII ? Bankruptcy 23 ARTICLE XXIII ? Discretion 24 ARTICLE XXIV - CONTROLLING LAW 25 ARTICLE XXV ? SEVERABILITY 26 ARTICLE XXVI ? Unapproved REINSURERS 27 ARTICLE XXVII ? Duties 29 ARTICLE XXVIII ? Government EXCISE TAX 30 ARTICLE XXIX ? Classification 31 ARTICLE XXX ? Whole AGREEMENT 32 ARTICLE XXXI ? Middle person 33 ARTICLE XXXII ? EXECUTION 34 ARTICLE I ? Gatherings TO AGREEMENT This Agreement is exclusively between the Company and the Reinsurer and the presentation of commitments of each gathering under this Agreement will be rendered exclusively to the next gathering. In no occasions will anybody other than the Company or the Reinsurer have any rights under this Agreement aside from perceiving the Company has the sole duty regarding the assessment and arrangement of the Underwriting Manager, Managed Care Concepts of Delaware, Inc. (MCCI). Further, it is concurred that Associated Accident and Health Reinsurance Underwriters (AAHRU), a taking an interest Reinsurer, is regarded to be the Lead Reinsurer. In that limit, all activities of the Lead Reinsurer will be made to the greatest advantage of this Agreement and official upon the different reinsurers. Should the Company delegate another Underwriting Manager, the Reinsurer must affirm any adjustment in the Underwriting Manager, in any case the Reinsurer has the privilege to drop at the hour of progress. This Agreement will be authoritative upon the gatherings, their beneficiaries, and replacements, assuming any. ARTICLE II ? Premise OF REINSURANCE On and after the successful date of this Agreement, the Company will surrender and the Reinsurer will acknowledge as reinsurance, a Quota Share parcel, as appeared inside ARTICLE XXXII ? EXECUTION, of the obligation on approaches, covers, agreements or understandings of protection, hereinafter alluded to as strategies, gave or restored by the Company on or after the viable date of this Agreement and guaranteed for and for the benefit of the Company by the Underwriting Manager and delegated Basic College Accident and Sickness Medical Expense Insurance, as portrayed beneath: Fundamental College Accident and Sickness Medical Expense Insurance: Abundance of all other legitimate and collectible protection gave to the qualified understudies (different classes including, residential undergrad, local alumni and remote understudies) and their qualified wards. On the off chance that the qualified understudy doesn't have essential protection, this arrangement will be essential. A few plans might be composed on an essential reason for which advantages will at that point be facilitated with some other arrangement where the understudy is secured as a ward. Premiums must be paid before protection is in power and legitimate. The greatest advantage per individual secured safeguarded is $500,000. ARTICLE III ? Maintenance AND LIMIT The Reinsurer consents to acknowledge a fixed extent of 85% of the first $500,000 per individual per hazard for all business subject to this Agreement. The Company consents to hold for its own record 15% of the first $500,000 per individual per chance for business subject to this Agreement. ARTICLE IV ? INURING REINSURANCE Inuring Reinsurance ? The Company and the Reinsurer consent to buy abundance of misfortune reinsurance that guarantees to the advantage of all essential standard offer members of this bargain for all per individual dangers that surpass $500,000. The price tag and reinsurance security to be endorsed by the Company and Lead Reinsurer. Should worthy reinsurance not be accessible, the Company and Lead Reinsurer will update this Agreement likewise. ARTICLE V ? FACULTATIVE REINSURANCE For business that doesn't meet

Mr Essays - Personality Traits, Personality,

It is difficult to decide whether character changes over our life expectancy through verbal activities and psychological reviewing. Discussions and studies dropped by to demonstrate their stands regarding the matter, where investigations and examination of character changes are tried across different phases of the existence cycle. Most quite, longitudinal inquires about on youthful adulthood are being contrasted with those in adulthood and mature age to certify that character steadiness is flimsy at first before fixing itself in the propelling years. As referenced already, character for the most part changes in youthful adulthood because of experiences that presented individuals to new happenings in life, for example, going to class and working in another condition. (Arnett, 2000; Erikson, 1963; Helson, 1983; White 1996). Costa Fraley, R. C.; Roberts, B. W.; Trzesniewski, K. H., 2001). Four kinds of character solidness and changes are utilized for studies to decide character dependability for youthful grown-ups. It is chiefly Normative Change; Rank-request Stability; Structural Stability and Ipsative Stability (eg. Squares Caspi Mortimer, J. T., Finch, M.D., Kumka, D. S. 1982). Under Normative Changes, a few examinations followed intently on character changes from immaturity through youthful adulthood. Dominant part of the investigations concentrated mostly on Openness to Experience, one of the components of the Big Five. Stewart (1964) led a multi year longitudinal investigation of Berkeley understudies and found a lessening in absolutism in like manner a raise in desire and inventiveness. Sanford (1956) found that Vassar College understudies turned out to be not so much wary but rather more receptive. Subsequently numerous qualities identified with Openness of Experience floods during youthful adulthood (Robin et al, 2001). Taking a gander at the following segment of the Big Five, Conscientiousness, Haan. N., Millsap, R. and Hartka, E. (1986) found an expansion in faithfulness in both genders age 17 to 30 years of age. Helson and Moane (1987) uncovered an ascent in forbearance in youthful adulthood. Blended longitudinal examinations in youthful adulthood were directed to discover the level of Extraversion in them. Stewart (1964) watched an expansion in matchless quality and extraversion in a gathering of understudies. Correspondingly, Carmichael and McGue (1994) took in an ascent in extraversion in an investigation of twins from ages 16 to 35. In any case, the most consistent decision will be the unaltered positive feelings during school years. Nichols (1967) found no adjustment in pleasantry and Haan et al (1986) noticed no adjustments in assurance in youthful adulthood. From the above models, longitudinal research to date shows that Extraversion remains generally unaltered in youthful adulthood (Robin et al, 2001). Conversely, investigations of Neuroticism yielded results that show either no adjustment in the characteristic or a diminishing in it. Nichols (1967) couldn't discover any adjustments in the degree of pain. No progressions were watched for joy (Roberts Viken et al, 1994). Different investigations indicated that change of youthfulness to youthful adulthood is recognized by the addition in self-acknowledgment (Stein et al, 1986) and affectability towards others (Carmichael Watson and Walker, 1996). In spite of the blend of results, there are extraordinary measure of proof which backs the speculation that neuroticism diminishes in school goers (Robin et al, 2001). A couple of studies were done comparable to Agreeableness. Haan et al (1986) revealed diverse adjustment arrangement for people in early adulthood. Men will in general experience bringing down of warmth while ladies will show greater neighborliness towards others. In another investigation directed by McGue et al (1993), there was a drop in threatening vibe from grown-ups old enough 20 to 30 years. The measure of longitudinal proof proposes an expansion in Agreeableness in youthful grown-ups. Concurring with that point, cross-sectional research shows that understudies are probably going to have diminished Agreeableness than more seasoned grown-ups (e.g., Costa and McCrae, 1994b). In general, past research on character change during youthful adulthood bolsters the speculation that Openness to Experience,

Statical Data in a Business Essay Example | Topics and Well Written Essays - 500 words

Statical Data in a Business - Essay Example A focal stop is set up, where all the cleanser that is fabricated by the two plants is sent and combined. Following a cautious examination, the creation supervisor built up that 10% of the cleanser produced in Florida and 5% of the cleanser made in Texas is defective and henceforth can't be utilized. It is additionally realized that when the organization sells broken items, its altruism is corrupted and the expense of supplanting the flawed item is high. The creation chief thinks that its judicious to apportion these expenses sensibly between the two creation offices. This distribution requires information on the likelihood that a specific creation line will deliver defective cleanser. Specifically, the creation director should look for answers to the accompanying inquiries: To discover the answer for this issue, a likelihood work is developed, whereby, F represents the occasion that a unit of cleanser is broken. At the end of the day, the creation supervisor knows about the accompanying? It is at this point realized that 40% of the cleanser is created by Florida plant and 60% from Texas. All things considered, P (Florida) = 0.40 and P (Texas) = 0.6. Utilizing Bayes’ Theorem, the accompanying likelihood from every creation line is introduced: These probabilities infer that 57.14% of the broken expense ought to be appointed to the Florida plant and 42.86% relegated to the Texas plant. It is outstanding that P (F) speaks to the likelihood of the defective cleanser. This likelihood can be spoken to as follows: The creation chief has applied Bayes’ hypothesis to make a reasonable technique for distribution cost that is related with creation of damaged items between the two creation offices (Peebles, 1993). Despite the fact that the creation supervisor was not sure of the specific cost that originates from each plant, the probabilities have been shaped without predisposition. In this way, the organization will be progressively definitive while distributing these expenses between

Themes in Song of Roland - Literature Essay Samples

In Song of Rowland, the author tells the story of Charlemagnes attempted takeover of Saragossa, a land controlled by the Muslim king, Marsilla. The poem covers the feud between Rowland and his stepfather Ganelon, as well as the disastrous consequences that come from that feud, including the betrayal of their lord and kinsman, Charlemagne. Through characterization and plot, the author is able to convey the overall theme of the work—that of loyalty. Over the course of the poem, three characters are introduced to show varying degrees of loyalty. One of those characters is Ganelon, a vassal to Emperor Charlemagne and stepfather to the title character, Roland. After being nominated by his stepson for a suicide mission as a messenger to Marsilla, Ganelon travels to Saragossa and, acting disloyally to Charlemagne, betrays Roland to Marsilla. He tells the Muslim leader that Roland is the reason that they continue to fight, and that they will not have peace while he still lives. Ganelon even gives Marsilla the location where Roland is likely to be when they return to France, saying â€Å"The king will reach the main pass at Sizer, while having left his guard deployed behind him. His nephew will be there, the rich Count Roland, and Olivier, whom he relies on so. Theyll have a force of twenty thousand Franks. Send out a hundred thousand of your pagans† (Roland, 583-588).Marsilla then prepares to ambush Roland and his men as they return to France with the gifts of the Muslims. Although it is debatable whether or not this move is disloyal, as Ganelon had issued Defiance to Roland, there can be a strong case made that Ganelon was acting disloyally. Ganelon first acted disloyally to his family. Roland was his stepson, so trying to harm or kill him would be seen as a disloyal act, as they are kin, if only because Ganelon was married to Rolands mother. However, Roland was carrying out Charlemagnes orders, so not only did Ganelon betray Roland, but by default he also betrayed Charlemagne, a person that Ganelon swore an oath of loyalty to. Ganelons first duty was to his lord, not his feud with Roland. Also, Ganelons act of disloyalty affected more than just Roland, as he was not the only person to be killed as a result of it. Ganelons disloyalty led to the destruction of nearly 20,000 men. Therefore, Ganelon is the most obvious character to act disloyally, as he betrayed both his family and his lord. However, Ganelon was not the only one to act disloyal to Charlemagne. At first glance, Roland appears to be the perfect example of a model vassal. In court, he speaks against sending a messenger to negotiate a peace treaty, as the previous messengers have all been killed. He says â€Å"some fifteen pagans he dispatched, each carrying an olive branch; they said the very same words to you thenyou sent two of your counts out to the pagans (Basan was one, the other one was Basil) who promptly took their heads near Haltilie.â₠¬  (Roland 202-209) While he is being loyal to Charlemagne by having the best interest of the Franks at heart, Roland is inadvertently disloyal to his fellow vassals, as he speaks out of turn. As Roland was a younger vassal, he should have waited to speak until higher ranking vassals had done so. He also proves disloyal while under attack by the Muslim forces at the pass at Sizer. After seeing the size of the Muslim army, Olivier asks Roland to blow the horn and call for aid, as they are outnumbered severely. However, Roland refuses to call for assistance, saying â€Å"May God forbidthat it be said by any man alive I ever blew my horn because of pagans! My family shall never be reproved. When I am in the midst of this great battle and strike a thousand blows, then seven hundred, youll see the blade of Durendal run blood.† (Roland 1073-1079) Roland refuses to surrender his honor, even if it means the loss of his men and even his own life. This is clearly disloyal to Charlemagne, as a loyal vassal does not get 20,000 men killed, simply because he does not want to lose honor. Therefore, while Roland was loyal for the most part, he allowed personal honor to interfere with that loyalty. Also, the loyalty to his family is called into question, as he nominated Ganelon to be the messenger back to Marsilla. As Ganelon was his stepfather, it was both disrespectful and disloyal to his family for Roland to suggest that Ganelon travel to Saragossa. Ganelon acknowledges this disloyalty, saying â€Å"They know quite well that I am your stepsire—yet you name me to go out to Marsilla. If God should deign that I come back again, then I shall stir up such a feud with you that it will last as long as you live.† (Roland 287-291) Roland, knowing that the messenger to Marsilla would most likely be going to his death, nominates Ganelon, acting disloyal to his family, as the death of Ganelon would be detrimental to the entire family, not just Ganel on himself. The most loyal character in the poem is Olivier, Rolands best friend and a vassal to Charlemagne. He shows his loyalty to Charlemagne, offering to go with Blancandrin back to Saragossa, saying â€Å"But if it pleases the king, Id like to go.† (Roland 258) Charlemagne, however, refuses, as Olivier is one of the twelve peers, and Charlemagne refuses to allow any of the twelve peers to serve as the messenger. However, Olivier is not only a loyal vassal. He is a loyal friend as well. At the battle at the pass at Sizer, he suggests that Roland sound the horn and call for help, as they are outnumbered. Having seen the number of pagan soldiers that they are up against, Olivier advises Roland, saying â€Å"There are many pagans, and, it seems to me, we Franks are few. Companion Roland, you should sound your horn so Charles will hear and bring the army back.† (Roland 1049-1052) He was loyal to both Charlemagne and Roland, as he offered Roland advice in time s of trouble and suggested that Roland try to avoid the deaths of 20,000 men. He also stands by Roland, rather than leaving, even though he knows it will ultimately lead to his death. Roland, seeing that Olivier has died in the fight, acknowledges his loyalty, saying â€Å"Olivier, fair comrade, you were the son of wealthy Duke Renier, who ruled the frontier valley of Runners. To break a lance-shaft or to pierce a shield, to overcome and terrify the proud, to counsel and sustain the valorous, to overcome and terrify the gluttons, no country ever had a better knight.† (Roland 2207-2214) Olivier can be seen as the model example of a loyal vassal not only because of his loyalty to his lord, Charlemagne, but also because of his unfailing loyalty to his friend, even until death. Loyalty is not confined to the Christian side, however. Blancandrin, the Muslim vassal of Marsilla, is described as â€Å"Among the wisest pagansvery chivalrous and dutiful and able in the service o f his lord.† (Roland 24-26) Blancandrin advises Marsilla to tell Charlemagne that he will accept the Christian faith, become a vassal of Charlemagne. He also advises that they offer many gifts, including hostages, in exchange for the Franks leaving Spain. He goes as far as to offer his own son as a hostage, saying â€Å"If he [Charlemagne] should ask for hostages, then send them to gain his confidence—some ten or twenty. Well send the sons of our own wives to him; though it will mean his death, Ill send my own. Much better that they should lose their heads up there than we should lose our honor and our lands and let ourselves be brought to beggary.† (Roland 40-46) Blancandrin knows that his son will be killed, as he does not actually intend for Marsilla to to convert to Christianity or become a vassal to Charlemagne, but merely promise to do so to get the Christian king out of Saragossa. That Blancandrin is willing to offer his own son as a sacrifice goes to show just how loyal he is to King Marsilla. Loyalty also comes into question during the trial of Ganelon for treason against Charlemagne. Thirty of Ganelons kinsmen are present to show support for Ganelon. One of these kinsmen is Pinabel. Pinabel places his loyalty to his kinsman, Ganelon, above his loyalty to his lord, Charlemagne. In court, he convinces the barons who decide Ganelons fate to let him live. The barons then tell Charlemagne â€Å"Sire, we pray that you will call it quits with Ganelon—hell serve you then in loyalty and love—and let him live, for hes a well-born man. (Count Rolands dead; youll not see him again,) and death itself cannot return that lord, nor will we ever get him back with wealth.† (Roland 3808-3813) However, Charlemagne declares that they are all traitors. Thierry places his loyalty to Charlemagne above any other loyalty. Out of loyalty to his lord, he argues that Ganelon should be punished, saying â€Å"Your service should have guaranteed [Rolands] safety. Betraying him made Ganelon a felon; he broke his oath to you and did you wrong. For this I judge that he should hang and die and that his corpse should be thrown [out to the dogs] like that of any common criminal.† (Roland 3828-3833) The following battle that ensues not only determines the fate of Ganelon, but also which loyalty should come first: loyalty to kinsman or loyalty to lord. During the battle, each attempts to persuade the other to act disloyally. Pinabel asks Thierry to reconcile the king to Ganelon, while Thierry tries to persuade Pinabel to forsake Ganelon and surrender without fighting. However, both refuse. In the end Thierry defeats Pinabel, resulting in the death of Ganelon and all thirty relatives who had shown up to support him. The reasoning behind this was â€Å"A traitor kills himself as well as others.† (Roland 3959) The triumph of Thierry over Pinabel did more than decide the fate of Ganelon. It can also be seen as a symbol that the duty and loyalty to the lord always outranks the duty and loyalty to the kin. In the epic poem Song of Roland, the theme of loyalty is explored thoroughly. Loyalty and the lack of loyalty can be seen through several characters, including Ganelon, Roland, Olivier, and Blancandrin. The poem also uses the trial of Ganelon to show that loyalty to lord always trumps loyalty to kin. Characterization, plot, and symbol served as means through which to show the theme of loyalty.Works Cited: Harrison, Robert L. 44. The Song of Roland. New York, NY: Signet Classic, 2002. 583-88. Print. Harrison, Robert L. 14. The Song of Roland. New York, NY: Signet Classic, 2002. 202-09. Print. Harrison, Robert L. 85. The Song of Roland. New York, NY: Signet Classic, 2002. 1073-079. Print. Harrison, Robert L. 20. The Song of Roland. New York, NY: Signet Classic, 2002. 287-91. Print. Harrison, Robert L. 18. The Song of Roland. New York, NY: Signet Classic, 2002. 258. Print.Harrison, Robert L. 82. The Song of Roland. New York, NY: Signet Classic, 2002. 1049-052. Print. Harrison, Robert L. 163. The Song of Roland. New York, NY: Signet Classic, 2002. 2207-014. Print. Harrison, Robert L. 3. The Song of Roland. New York, NY: Signet Classic, 2002. 22-26. Print. Harrison, Robert L. 3. The Song of Roland. New York, NY: Signet Classic, 2002. 40-46. Print.Harrison, Robert L. 276. The Song of Roland. New York, NY: Signet Classic, 2002. 3808-813. Print. Harrison, Robert L. 277. The Song of Roland. New York, NY: Signet Classic, 2002. 3828-833. Print. Harrison, Robert L. 288. The Song of Roland. New York, NY: Signet Classic, 2002. 3959. Print.

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

A Very Basic Overview of English Grammar

Essay On Air Pollution - 1777 Words

Chapter 1 Introduction 1.1 Introduction Environment pollution is a wide reaching problem and it is likely to influence the health of human population is a great the systematic pollution of our environment is one of the biggest hazards that humanity faces today. Air is on of important element of earth which is compulsory for life. Air pollution may be described as contamination of the atmosphere by gaseous, liquid or solid wastes or by-products that can endanger human health and welfare of plants and animals attach- materials, reduce visibility or undesirable odours. Although sane pollutants are released by natural sources like volcanoes, coniferous forests and had springs. The effect of this pollution is very small, when compared to that†¦show more content†¦Acid rain can occur anywhere and in some areas rain can be 100 times more acidic than natural precipitation. Acid deposition can be a very serious regional problem particularly in areas downwind from high so2 and no, emitting sources (e.g. coal burning power plants smelters and factories.) Air pollution impact the earth’s climate, different types of pollutants affect the climate in different ways depending on their specific properties and the amount of time stay in the atmosphere. Green House Gas A gas that traps heat in the atmosphere the principle greenhouse gases affected by human activities are co2 methane nitrous oxide ozone and fluorinated gases- hydro fluorocarbon , chloro-floro carbon and sulphur hexafluoride . Climate facing pollutant Any pollutant that affects the earth’s energy Balance including GHG and aerosols. There pollutants are also called radiated forces. Some climate forces absorb energy and warm the atmosphere while others coal it by reflecting sunlight back into the space (negative radiated force ) The atmosphere in the present times is quite different from the atmosphere that existed before Industrial Revolution in terms of chemical composition. If the natural atmosphere is considered to be â€Å"clean†, then this means that clean air cannot be found anywherein today’s atmosphere. The contamination of atmosphere with the impurities and toxic substances has led toShow MoreRelatedAir Pollution Essay1359 Words   |  6 Pagespremature deaths caused each year due to air pollution in cities across the world† (Air Pollution). Every day the average person inhales about 20,000 liters of contaminated air, Such as carbon dioxide and smog (Brimblecombe). These pollutants are released throughout the world’s atmosphere in concentrations that are high enough to cause health problems, which leads to one of the main problems today, and that would be air pollution (Socha). The main cause of air pollution is all of the toxic chemicals thatRead MoreAir Pollution E ssay1322 Words   |  6 PagesAll living things use air and it must be clean to maintain life on earth. When air pollution becomes the subject, what do you think about? Smog, acid rain, and other forms of outdoor pollution are the common things people think about. Air pollution can also exist indoors as in closed ventilated areas that we surround. This makes the air that we breathe indoors inescapable and the pollution exist both indoor and outdoor. For example, hair spray usage indoor is polluting the air inside because of theRead MoreEssay On Air Pollution1571 Words   |  7 PagesLong, wrote an opinion piece published in The New York Times called, Where Theres Smoke, Theres Pollution, addressing the effects of vessels on the environment. He is arguing against the way The Environmental Protection Agency and other environmental health organizations are handling the increase of shipping pollution and the public’s health and safety. People assume the main cause of air pollut ion are automobiles or manufactures, however, international trade by cargo ships has expanded more thanRead MoreAir Pollution Essay1203 Words   |  5 PagesAir pollution can be described as any contaminate of the atmosphere that disturbs the natural composition and chemistry of the air. This can be in the form of particulate matter such as dust, or excessive gases like carbon dioxide or other vapors. These pollutants can occur naturally, or are the product of human activities. The air that we breathe is filled with substances that are hazardous to our health. Some contaminates can be noticed because of an odor, where some cannot because they are odorlessRead MoreAir Pollution Essay958 Words   |  4 Pagesthink of air pollution, they most immediately picture heavy smog drifting over cities and industrial plants. This is the first and most evident form of air pollution. To better understand the subject, we need to define the term air pollution. Air pollution is the presence in or introduction into the air of a substance which has harmful or poisonous effects. These substances linger and cause many adverse problems. Humans and other living creations rely on the atmosphere for reparation. When air qualityRead MoreAir Pollution essay910 Words   |  4 PagesAir pollution has become a major problem in the United States. The agricultural industry must help maintain air quality. By doing that the United States has started trying to make machines that will help reduce the pollution in the air which will help the environment. One way the United States has tried stopping air pollution and that is to create a solar powered machine which decreases air pollution. But also there are some ways that the people of the United States can help stop air pollution. Read MoreEssay On Air Pollution1500 Words   |  6 PagesIntroduction: Pollution is when a harmful or poisonous gas is emitted in the presence of air that can be very harmful to the environment even for humans, especially when we don’t do anything . We might think that pollution is not really a problem in the world but it is one major problem and some countries are suffering from it now. There are many ways that we can stop pollution about but we just don’t really take matter of it, if people will just observe how pollution is affecting the environmentRead MoreEssay On Air Pollution847 Words   |  4 PagesIntroduction From my studying in this unit, I understand that air pollution transpires in various patterns, however, it can generally be thought of as gaseous and particulate contaminants that are existing in the earth’s atmosphere. Chemicals discharged into the air that has a direct impact on the environment are called primary pollutants. These primary pollutants sometimes react with other chemicals in the air to produce secondary pollutants. Air pollution has become a very high-priced environmental predicamentRead MoreEssay On Air Pollution1066 Words   |  5 PagesChapter One- Pollution Have you even wondered about how much we hurt the environment? Probably not, most people don’t realize this. Humans depend on the environment so much, but we take it for granted. We hurt the environment every since time we leave the lights on, drop things in the sewer, or when we don’t recycle. You may ask, how can doing these little mistakes affect something so huge. Well this chapter is gonna change your mind. Air Pollution Air pollution is a majorRead MoreAir Pollution Essay1365 Words   |  6 Pages Air Pollution: How it can affect children and adults Naomi Harvey South University Abstract One of the main problems in the environment is air pollution. Texas has a project in plan to help the air from being polluted. Children and adults are being affected on a daily basis by the air being polluted. However, it is known that children are more affected by the polluted air than adults. Enforcement laws are made to each state dealing with the air pollution and consumers. Air pollution

Is the Nuclear Family Bad/Harmful for Its Members free essay sample

Reproductive – This allows the adults to propagate the species in a safe and stable environment. Once reproduction has been achieved the family legitimises the individual by giving it a family name and label with which it may enter society Economic – The family provides the workers for society to function. It provides the environment in which its members spend their wages and so maintain a functioning economy. Educational – In order for a society to maintain balance and function the family educates its members to accept the norms and values of society through primary and secondary socialisation. The adults begin primary socialisation in the family before sending the children to school and nursery where they enter the secondary stage. Emile Durkheim was the founding father of the functionalist perspectives but he was joined by other sociologists who added to his founding idea. Talcott Parsons was one such individual who expanding on Durkheims theories by arguing that the family loses some of its functions to society by evolving into more complex units. It still however kept the fundamental distinction of being natural, whilst maintaining its position in a consensual society of values. Further more Parsons argued that this evolutionary process created a refuge from the rigours of a fast moving modern society. It allowed the members to return to the bosom of the family allowing them to relax and recharge the batteries. The term â€Å"warm bath† was used to describe the cloak of security and soothing nature of the close family unit. The view that the family is not a natural creation, but an artificial creation to serve societies powerbase is an example of the Marxist perspective. The backbone of the Marxist approach is the divide between the ruling class and the working class. Family was created by society in order to supply a constant supply of a labour force, so that the ruling class could maintain their advantageous position of gatherers of wealth and power. The roles of the family unit were defined solely for the purpose of maintaining a stable economy. The male (breadwinner) went out to work producing goods and was paid for his services. The female member, the carer, was â€Å"employed† by the proletariat through their husbands. Their main purpose was to maintain the breadwinner was looked after so that he was available for work. The family was a breeding pot in which the next generation of workers was produced and socialised so they could take their place on the proletariat conveyor belt. They could replace the main breadwinner if he fell sick and unable to work without interruption. The phrase â€Å"two workers for the price of one† is apt because the ruling classes knew they had the obedience of the whole family due this need for money and so their subservience. This approach is in stark contrast to the functionalist approach of consensus. Out of the Marxism grew the feminist movement. The Feminist Perspectives share commonalities to both Functionalist and Marxist approaches but are markedly different. The feminist perspective attacks and outlines 4 key themes which challenge the traditional notions of the family. Firstly feminists challenge the idea of the family being â€Å"natural†. They argue the family demographic is not based on the biology of the individuals but echoes the Marxist view of exploitation and conflict. That women are the â€Å"takers of shit† (Fran Ansley). They are there to absorb the frustrations of men and give them emotional support. Secondly feminists challenge the view that family is based on social organisation. It is argued that because of cultural expectations and assumptions, woman do the domestic chores not because they are biologically suited to be the carer but because of the exploitation of men. The male can equally be the carer and by virtue the female can be the breadwinner. She is just denied this role by being socialised to accept her role and later on denied the opportunities due to inequality. Feminists also believe that woman and men are fundamentally different and so their expectations of what they want from society are different. This in turn creates conflict not consensus, which is the prime directive of the functionalist approach. Lastly feminist challenge the notion that the family should be a â€Å"private sphere†. These common beliefs allows them to be exploited which denies them freedom and opportunity. The main feminist perspectives are divided into four sub divisions of thought. They can be grouped as follows. Liberal, Marxist, Radical and Socialist. Liberal – Liberal feminists are concerned with the discrimination of woman and fight in favour of legal reforms to overcome it Marxist – Marxists feminists argue that the major reason for the oppression of woman is for the exclusion of woman from public production in society. The emancipation is an integral part in the overthrowing of capitalism. Radical – Radical feminists see male control as the main problem in society. Women themselves must fight to free themselves from the bonds of male slavery. Socialist – These feminists argue that the oppression of women is the product of capitalism and male control. The end of capitalism will not lead to the emancipation of woman but it requires a fight to free them form patriarchal control. In conclusion, the functionalist approach to the family is based on a social contract that everything is consensual. The family unit have all been socialised to accept the same values and ideology. The feminist in contrast shares the values to some extent of the Marxist view of conflict. It highlights the oppression of the powerless in society, and focuses on women in particular. It advocates this conflict to allow woman to â€Å"break her bonds† and gain freedom. Feminists argue in the segregation, in some part, of woman. Functionalists advocate togetherness. From a feminist point of view the functionalist approach teaches passivity in woman and ensures children are socialised to accept their place in the hierarchy of the family, perpetuating the cycle. The functionalist approach assumes a woman’s role in family and society are extensions of her natural abilities and so her functional practicalities in an ordered society. The nuclear family has evolved to the extent that in modern society it rarely exists. The feminist movement through the ages has empowered woman to challenge inequality and society has changed to suit. Many women do not need to seek the sanctity of marriage to empower them. They have become increasingly independent. Many families are now single parent families and laws have been changed to reflect the growing trends. A nuclear family serves its members differently, is good for some and detrimental for others depending through which perspective you look at it.

Week One Exercise Solutions free essay sample

Recognition of normal balances | | | | | | The following items appeared in the accounting records of Trigueros, a retail music store that also sponsors concerts. | Classify each of the items as an asset, liability; revenue; or expense from the companys viewpoint. Also indicate the normal account balance of each item. | | | | | | Classification| Normal Balance| a. The albums, tapes, and CDs held for sale to customers. | A| Debit| b. A long-term loan owed to Citizens Bank. | | L| Credit| c. Promotional costs to publicize a concert. | | E| Debit| d. Daily sales of merchandise sold,| | | R| Credit| e. Amounts due from customers,| | | A| Debit| f. Land held as an investment,| | | | A| Debit| g. A new fax machine purchased for office use. | | A| Debit| h. Amounts to be paid in 10 days to suppliers,| | L| Credit| i. Amounts paid to a mall for rent. | | | E| Debit| 2. Basic journal entries. The following transactions pertain to the Jennifer Royall Company: Apr. We will write a custom essay sample on Week One Exercise Solutions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 1Jennifer Royall invested cash of $15,000 and land valued at $10,000 into the business. Cash15,000 Land10,000 Owners Equity25,000 (Investment by owner) 5Provided $1,200 of services to Jason Ratchford, a client, on account. Ratchford agreed to pay $800 in 15 days and the remaining amount in May. Accounts receivable1,200 Revenue1,200 (Services on account) 9Paid $250 of salaries to an employee. Salary expense250 Cash250 (Paid salary expense for xx/xx/xxxx 14Acquired a new computer for $3,200 on account. Computer equipment3,200 Accounts payable3,200 (Purchased computer on account) 20Collected $800 from Jason Ratchford for services provided on April 5. Cash800 Accounts receivable800 (Received $800 of the $1,200 owed by Ratchford) 24Borrowed $7,500 from BestBanc by securing a six-month loan. Cash7,500 Notes payable7,500 Basic Transaction Processing| On November 1 of the current year, Richard Parker established a sole proprietorship. | The following transactions occurred during the month:| | | 1. Parker invested $19,000 into the business for $19,000 common stock. | 2. Paid $9,000 to acquire a used minivan| 3. Purchased $1,800 of office furniture on account| 4. Performed $2,100 of consulting services on account| 5. Paid $300 of repair expenses| 6. Received $800 from clients who were previously billed in item 4. | 7. Paid $500 on account to the supplier of office furniture in item 3. | 8. Received a $150 electric bill, to be paid next month.

Perfectionists Read This! There is No Getting It Right!

Perfectionists Read This! There is No Getting It Right! You can please some of the people some of the time. A few months ago, I received a call from a potential client who told me he had almost decided not to call me because he did not like my website. My immediate response, as a lifelong perfectionist, was to think, â€Å"I need to fix this!† I asked him to tell me more about what he didn’t like. I looked at some other web sites he said he did like. I even spoke to my web designers about what it would take to redesign my site to be more Web 2.0. Then I took a step back. This was one person. One potential client. I have no way of knowing exactly how many other people are not calling, which is what scared me and made me think I should make changes. But other people were calling me and telling me they chose my company over many others on the web because they were so impressed with my web site! Some of them even purchased my highest-value packages. Given these realities, my business coaches suggested that redesigning my site was not the best choice of investments right now. With the benefit of wisdom and reason, I decided to wait before making any major changes and to make some minor tweaks to my existing site instead. My site is performing just fine, imperfect though it is. If you are a job seeker, take this story to heart. On a conference call this month entitled â€Å"Debunking Resume Myths,† one of the participants, a resume writer, shared an enlightening story about one of her clients (I’ll call him Jim). Resume in hand, Jim began applying for positions locally. One company, which was not well-regarded in the area, criticized the resume for being too polished. Jim was undeterred and kept applying for positions using his spiffed up resume. Not long after the first company’s criticism, another company, with a reputation as an excellent place to work, complimented Jim on his decision to invest in a professionally-written resume. This company ultimately hired him, and he remains in his new position today. If Jim had spent his time trying to get it right, changing his resume every time anyone did not like it, he might have missed out on applying for a job he wanted. We have a winner! These stories prove that no matter what decisions you make with your resume, personal statements or written documents of any kind, some people will like the finished product and some will not. The best advice I can give is to create a document that you feel best represents who you are; the right company, school or client will appreciate the way you present yourself and act on their opinion! Sometimes sticking to your gunsand not striving for impossible perfectiontakes courage and patience. Sometimes you might discover after a period of time that you truly have missed the mark and need to do something differently. But if you give your best shot a chance to reap rewards, you have an excellent chance of coming out a winner. Do you have a story of a time when one person criticized your document or presentation and another person (besides your mom) loved it? Please share below.

American Government Essay Example | Topics and Well Written Essays - 500 words - 1

American Government - Essay Example One who oppressed, rather than led. James Madison, one of the founders of the US Constitution, writes that, â€Å"If Tyranny and Oppression comes to this land, it will be in the guise of fighting a foreign enemy.† To best understand Madison’s intent behind his statement, it would be important to remember that at its root, guise means ‘appearance’. That being said, what Madison intended to say was that if it came down to both tyranny and oppression coming to our shores, it would be through the appearance of a fight that involved a country outside of our soil. A present day example of this would be the current war on terror being fought by the US Government in Iraq. From the text American Government: Brief Version written by James Wilson, two particular quotes are given by Madison himself that, each in their own way, pertain to this very topic. They are, â€Å"In framing a government which is to be administered by men over men, the great difficulty lies in this: You must first enable the government to control the governed: and in the next place oblige it to control itself,† As well as, â€Å"But what is government itself but the greatest of all reflections on human nature? If men were angels, no government would be necessary. If angels were to govern men, neither external nor internal controls on government would be necessary,† (Wilson p.15). As for how the US Constitution protects against tyrannical rule, it does provide for a ‘checks and balances’ system in which the Executive, Judicial, and Legislative bodies each can have some kind of say above the other in order to prevent if possible any kind of dominance on the part of one arm of the government. Just as is the case with anything else, government is an imperfect system and as Madison famously said, â€Å"If angels were to govern men, neither external nor internal controls on government would be necessary.† That statement in its own

Summary Essay Example | Topics and Well Written Essays - 500 words - 1

Summary - Essay Example And, of course, another thing is very obvious: the science has evolved since 1992, with additional research on issues including the nutritional content of foods and food consumption patterns.   In 1992 pyramid, some vague and ambiguous guidelines were developed in which major focus was put on the usage of grains as the first priority. However, the use of fats, carbohydrates and sugar related diets were least prioritized. On the other hand, the 2005 pyramid improvised the nutrition guidelines a bit in which first priority of food consumption is allotted to fruits and vegetables and then followed by grains. The similarity still lies in the form last preference related to the consumption of fat, oily and sugar related items. Other thing that is added in 2005 edition is that 12 versions are introduced as every person is different from other person in respect of eating and nutritional habits. So in order to fulfill every person’s most of nutritional requirements, a broad pyramid consisting of 12 versions is introduced. In the same news conference, Mr. Johanns introduced the media people with a fitness personality namely as Denise Austin to demonstrate the element of exer cise in the nutritional guideline. However, according to some of the critics, this pyramid does not add too much value as it lacks substance. According to Dr. Willett, Its somewhat disappointing that a lot of what was in the guidelines is not readily conveyed in what Ive seen so far. In the words of Dr. Marion Nestle, What theyve done is remove any of the eat-less suggestions. However, the new 2005 edition of pyramid showed significant convenience as the old 70-pages guidelines were summed up on a web portal in such a manner that the concerned consumer can easily find out the guidelines relating to his nutritional requirements. Another issue that is creating difficulties for Department

Energy Drinks Introduction Essay Example for Free

Energy Drinks Introduction Essay Energy drinks refer to beverages that contain, besides calories, caffeine in combination with other presumed energy-enhancing ingredients such as taurine, herbal extracts, and B vitamins. They ? rst appeared in Europe and Asia in the 1960s in response to consumer demand for a dietary supplement that would result in increased energy (Reissig and others 2009). In 1962, a Japanese company, Taisho Pharmaceuticals, launched Lipovitan D, one of the very 1st energy drinks, which is still dominating the Japanese market. Lipovitan D contains B vitamins, taurine, and ginseng, which are all frequent constituents of mainstream energy drinks with the intended purpose of providing the consumer with sustained energy, and to reduce mental and physical fatigue (Taisho Pharmaceutical Co. Ltd. 2009). Energy drinks did not make their way into the U. S. market until 1997 when Red Bull was ? rst introduced, which originated and was initially launched 10 y earlier in Austria (Reissig and others 2009). Since the 1960s, the energy drink market has grown into a multibillion-dollar business which has been reported as being the fastest growing segment in the beverage industry since bottled water (Agriculture and AgriFood Canada 2008). Energy drinks have established a viable position in the beverage market as evidenced by their commonplace consumption in the morning, afternoon, and night, not only by the general consumer, but those of age 18 to 34 in particular (Lal 2007). Athletes initially were the primary consumers of energy drinks. However, as the energy drink market grew and expanded into various niche markets, athletes are no longer the primary target. Today, the majority of energy drinks are targeted at teenagers and young adults 18 to 34 y old due to this generation’s on-the-go lifestyle and receptiveness to advertisements for these types of products (Lal 2007). While the energy drinks and shots market may be a small component of the non-alcoholic beverage industry, it is perhaps the most dynamic market—growing 60% from 2008-2012 according to Packaged Facts estimates in the all-new research report Energy Drinks and Shots: U. S. Market Trends. In 2012, total U. S. sales for the energy drinks and shots market was worth more than $12. 5 billion. Intense competition surrounds the beverage industry as marketers seek to increase market penetration and consumption frequency through positive alignment as a healthy and/or functional beverage. Thirst quencher/sports drinks remain the most formidable competitor for energy drinks as this type of beverage attracts a large constituency of energy drink users. Energy drinks are subject to competition from other energy-boosting beverages such as coffee and tea beverages, as well as an increasing number of new product innovations that tap into the energy trend but are outside of the beverage industry. At present, energy drinks have the lowest consumption rates of any RTD beverage—a point which reflects the market’s relative infancy but also its growth potential. Experian Simmons analysis shows the growth trend of this market, with the incidence of energy drink usage among adults rising from nearly 13% in 2006 to 17% in 2012. In addition, there is a modest segment of heavy users: 5% of adults consume energy drinks 5-7 times per month and less than 2% drink energy drinks 10 or more times. Packaged Facts estimates that energy drinks account for some 78% market share, followed by 18% for energy shots, and energy drink mixes (roughly 4%) in 2012. A few select marketers dominate the energy drinks and shots market. This demonstrates the first mover advantage in each category. The result is a market that is highly dependent on a handful of key brands, namely Red Bull, Monster Energy, 5-Hour Energy, and Rockstar Energy.

A University Education Provides Professional, Spiritual and Social skil

Both John Henry Newman and Jon Spayde argue the true meaning of a University education in their works titled â€Å"The Idea of a University† and â€Å"Learning in the Key of Life.† Newman defines a truly effective education as a liberal one. He believes that â€Å"The University’s art is the art of social life, and its end is fitness for the world† (47). Similar to Newman’s belief that a well-rounded education is necessary, Spayde also agrees that â€Å"Humanities are the foundation for getting along in the world, for thinking and for learning to reflect on the world instead of just simply reacting to current events† (60). It is certain, therefore, that a university education cannot be solely based on an academic concentration, but also has to offer the skills needed to produce well-rounded and diverse individuals in society. Hence a university education is essential to provide people with not only the professional, but also the spirit ual, and social skills needed to live a successful life. Any person who wants to be successful in life has to have a strong academic background, consisting of a certain specialization. A university is an institution that allows people to make such choices and develop their skills towards careers involving such majors. The advantage of this type of specialized system is the unique skill in that particular field a person learns and develops. Such refined qualities needed to be comfortable in a career allow one to be much more productive than someone who is not educated within a university. In addition, these skills boost one’s status on finding a highly paying professional job. Therefore a University education provides an individual with the knowledge and professional skills needed to find a better job ... ...social skills of an individual is supplying that person with the capability to be very successful in life. Finally, a university education, in order to be effective, is not one that offers only the specialized skills to succeed in one branch of knowledge. A true edification consists of not only the facts, but also the spiritual attachment to them, and the ability to interact and work around them. Therefore a well-educated individual holds not only the professional but also the spiritual and social skills needed in life. Works Cited Newman, Henry. â€Å"The Idea of a University.† The Presence of Others. 3rd ed. Ed. Andrea A. Lunsford and John J. Ruszkiewicz. New York: St. Martin’s, 2000. 46-49. Spayde, Jon. â€Å"Learning in the Key of Life.† The Presence of Others. 3rd ed. Ed. Andrea A. Lunsford and John J. Ruszkiewicz. New York: St. Martin’s, 2000. 58-63.

Review of Literature Related to River Water Quality in Ireland

2.0 Literature Review2.1 River Water Quality in IrelandNational studies of Irish rivers have been carried out since 1971. In 1971, 2,900km of river channel was surveyed. The studies consisted of chemical and biological appraisals. This was before the constitution of the Environmental Protection Agency ( EPA ) , the competent authorization at the clip was An Foras Forbartha. The EPA was established in 1992 and they so became the competent authorization for H2O quality monitoring in Ireland. In 2006, the EU Water Framework Directive Monitoring Programme was implemented. From 2004-2006, 13,240km of river channel was surveyed, with biological trying carried out at 2,985 trying sites on 1,151 rivers and chemical sampling at 2,500 sites. ( EPA, 2008 ) The Monitoring Programme was put in topographic point to run into the demands of the EU Water Framework Directive ( 2000/60/EC ) , the European Communities ( Water Quality ) Regulations, 2003, Groundwater Regulations ( S.I. No 9 of 2010 ) , and Environmental Objectives European Communities ( Surface Water ) 2009. From 2007-2009, of the 13,240km surveyed the river quality showed 70 % were uncontaminated and 30 % were damaged to a greater to lesser extent. The National Water Monitoring Reports are compiled and published every three old ages. The most recent study 2011 showed that 20.1 % of rivers had high position, 48.8 % good position, 20.7 % moderate position, 10 % hapless position and 0.4 % river channel was bad position. ( EPA, 2011 )2.2 Ashlane River SourceAshlane River is sourced from Lough Gill. It flows downstream via the Garavogue River. It diverts into its ain watercourse known as Ashlane River. The River flows through Hazelwood Demesne and so through the Institute of Technology. And so out to Carton Bay which flows to Sligo Harbour. *waiting on info from Sligo Coco to finish this subdivision2.3 Water Framework Directive 2000/60/EC2.3.1 OverviewThe Water Framework Directive was introduced in 2000. It established the legal model to protect, preserve and better the quality of surface, transitional and coastal Waterss and groundwater where necessary. It besides includes modified and unreal H2O organic structures. The Water Framework Directive sets out clear deadlines. The primary aim set out in the Water Framework Directive is to accomplish at least good H2O position by December 2015. The Directive was transposed into Irish statute law by the Water Policy Regulations ( S.I. No 722 of 2003 ) , Surface Water Regulations ( S.I. No 272 of 2009 ) and Groundwater Regulations ( S.I. No 9 of 2010 ) . These ordinances govern the form of the Directive by word picture, monitoring and position appraisal programmes. The Directive besides aims to continue, protect and enhance Waterss and manage H2O organic structures based on river basins or catchments. The definition of good H2O position for surface Waterss is based on its ecological position and chemical position. The Directive set out five ecological position categories: ‘high’ , ‘good’ , ‘moderate’ , ‘poor’ and ‘bad’ . ( EPA, 2005 )2.3.2 River Basin DistrictsA river basin is defined as an country of land from which surface run-off flows through watercourses, rivers and lakes into the sea at a river oral cavity or estuary. In 2003, the designation of the River Basin Districts and competent governments were completed. For each RBD a River Basin Management Plan ( RBMP ) was developed and implemented. The chief purpose of the RBD is to make an incorporate monitoring and direction system for all Waterss within each RBD, to bring forth RBMP. ( EPA, 2005 ) Figure 1: The eight River Basin Districts of Ireland. ( Water Matters, 2007 )2.3.3 Characterisation ( Article 5 ) Summary ReportsUnder the WFD a drumhead word picture study ( article 5 ) was developed in 2004 for all RBD in their legal power. This needed: ‘an analysis of RBD characteristics’ ‘A reappraisal of the impact of human activity on the position of surface Waterss and on groundwater’ ‘An economic analysis of H2O use’ The chief aim of the word picture study was to supply a sum-up of the initial word picture at each RBD degree. To make this physical, chemical and biological characteristics of surface H2O and groundwater were assessed alongside the force per unit areas due to human activity. The study identified the H2O organic structures at hazard or non at hazard of accomplishing the ‘good H2O status’ by 2015. ( EPA, 2005 ) The word picture study has given a image of the present province of H2O organic structures within each RBD. It gives a better apprehension of the future province of all H2O organic structures and provided a starting point for the design of the ‘Programme of Measures’ . The Programme of Measure is a combination of policies and direction actions for the bar of impairment of H2O quality position utilizing a cost effectual attack. . ( EPA, 2005 ) It sets out the steps that may necessitate to be taken and developed into each RBMP of the RBD. The Programme of Measures, are steps needed to run into the aims set out in the WFD in those H2O organic structures non accomplishing or at hazard of non accomplishing good position. ( EPA, 2005 )2.2.4 River Basin Management PlansIn 2009, the RBMPs were finalised and implemented into each RBD. The RBMPs set out specific environmental aims to be achieved by December 2015. They identify the programme of measured and the actions that will be taken in achieved these marks. They besides cover aims that are non set out in statute law but that are auxiliary steps in achieves the good H2O position. The competent authorization for the execution of the RBMPs is the local governments. ( EPA, 2005 )2.2.5 Monitoring RequirementsThe monitoring demands are set out in the WFD. The monitoring of groundwater and surface-water commenced in 2007. They were assigned to several bureaus ; EPA, Local Authorities, Marine Institute, Fisheries Boards, Waterways Ireland, OPW and NPWS. The WFD lay out 3 types of monitoring that is carried out on surface Waterss in order to accomplish and protect H2O organic structures. They are surveillance monitoring, operational monitoring and fact-finding monitoring. ( EPA, 2008 ) Surveillance Monitoring ( SM ) is to build an effectual program for all future monitoring programmes, to measure long term alterations in natural conditions in order to find the non-natural and the natural alterations in an ecosystem and buttocks long term alterations as a consequence of widespread anthropogenetic activity. It is besides the demand to supply supplementing and formalizing the impact assessment process detailed in Annex 11 of the Directive Operational Monitoring ( OM ) is supervising of the countries that have been at hazard of neglecting to run into the environmental aims and find the position and to measure alterations in the H2O organic structure position that have resulted from programmes of steps. Fact-finding Monitoring ( IM ) is required in countries where the exceedance of environmental aims is unknown ; it may be due to inadvertent pollution. And where surveillance monitoring indicates that the aims for a organic structure of H2O are improbable to be achieved and operational monitoring has non been established. ( Ferreira et al. , 2007 )2.2.6 Surface Water ClassificationThe position is determined by appraisal of ecological position, ecological potency and chemical position. Surface H2O are classified as High ( A ) , good ( A ) , moderate ( B ) , hapless ( C ) and bad ( D ) position. Water organic structures of high and good position are Class A Waterss as the H2O organic structure is accomplishing the WFD demands. These H2O organic structures have really small or no pollution. Moderate, hapless and bad position are underperforming and non go throughing the WFD demands. Pollution is present in these H2O organic structures. But aim to accomplish the good H2O position by 2015 .2.5 Water Quality Monitoring2.3.1 Physical-Chemical Water Quality MonitoringPhysical-chemical monitoring four times a twelvemonth and is carried out to garner specific H2O quality features. The WFD requires monitoring of rivers for thermic conditions, oxygenation conditions, acidification position and alimentary conditions. The parametric quantities tested on river H2O include: pH, temperature, dissolved O, conduction, P, alkalinity and Suspended Solids. These trials help to place the beginnings of pollution for carry oning appraisals on ecological impacts. ( EPA, 2007 ) For Ireland the chief pollutants of concern are foods and oxygenation conditions as they cause issues such as eutrophication and organic pollution. ( EPA, 2011 ) There are three elements: a ) ‘General constituents ( physico-chemical )quality elements are as specified in WFD Annex VIII ( 10 – 12 ) , ’B ) ‘Specific relevant pollutantsare those identified by Member States as being discharged in important measures ; this is besides specified in WFD Annex VIII ( 1 – 9 ) , ’degree Celsius ) ‘Precedence substancesare specified in WFD Annex X and for present intents the listing of precedence substances besides includes the unsafe substances as per the demands of WFD Annex IX’ ( EPA, 2007 ) General constituents are the scene of the Environmental Quality Standard Values for the high/good and good centrist position. Specific relevant pollutants refers to the directive for the scene of a individual EQS for each pollutant, failure to accomplish the EQS will ensue in non run intoing the good H2O position. Priority substances every bit required by the WFD are puting a individual criterion that divides the chemical position of ‘good’ and neglecting to accomplish good’ . Failure in accomplishing any of the above criterions mentioned will ensue in non accomplishing the good chemical position by 2015. ( EPA, 2007 )2.3.2 Biological Water Quality MonitoringBiological monitoring is carried out one every 3 old ages on all rivers under the WFD. The biological quality elements measured are Phytoplankton, macrophytes, invertebrates and fish. For rivers of bad position, monitoring of macro invertebrates is required to be carried out one time a twelvemonth lower limit. Benthic invertebrates ( E.g. Mayflies, rock flies, runts and pelecypods etc. , ) are good ecological indexs of pollution as they are really sensitive to alterations in an ecosystem. E.g. Organic pollution. The community diverseness in an ecosystem will worsen in the presence of organic pollution. The more sensitive species are replaced by more tolerant invertebrates in the presence of high degrees of pollution. ( EPA, 2007 ) For the appraisal of Irish Rivers, macro invertebrates have been divided into five index groups: ‘Group A, the sensitive signifiers, Group B, the less sensitive signifiers, Group C, the tolerant signifiers, Group D, the really tolerant signifiers and Group E, the most tolerant forms.’ A Biotic Index is used, it is a quality index based on the composing and copiousness of invertebrates in a specific H2O organic structure. A Q value is applied and used to find the ecological position of the river. ( EPA, 2007 )Biotic Index ( Q )StatusBoundary EQR valueQ5, Q4-5HighHigh /Good = 0.85 Good/Moderate = 0.75Q4GoodQ3-4ModerateQ3, Q2-3PoorQ2, Q1-2, Q1BadTable 1: Biotic Indexs ( Q Values ) relation to the WFD position classs ( EPA, 2007 )2.6 Water Pollutants2.4.1 PhosphorusPhosphorus is an indispensable food in surface Waterss for workss and animate beings. Phosphorus is a food of short supply in most fresh waters. High degrees of P in surface Waterss can do accelerated growing of workss and algae blooms. The accelerated growing can take to rapid O depletion or eutrophication of the H2O. This will go forth a H2O organic structure of low dissolved O so so it can non back up aquatic life, certain fish and invertebrates. In all H2O classs across Ireland P degrees have started to demo a diminution. This could be due to the reduction of inorganic fertilizer applications, storage betterments of organic fertilizers and the rigorous prohibition of distributing periods covered in the Good Agricultural Practice Regulations and increased norm rainfall 2008 – 2009. ( Department of the Environment, Community and Local Government ( DECLG ) and the Department of Agriculture and Food and the Marine ( DAFM ) , 2013 ) In 2012, 85.4 % phosphate concentrations & A ; lt ; 0.05mg/L P and 2 % phosphate concentrations greater than 0.1 mg/L P. Overall the phosphate concentrations are worsening but the consequences are rather varied from twelvemonth to twelvemonth. ( Department of the Environment, Community and Local Government ( DECLG ) and the Department of Agriculture and Food and the Marine ( DAFM ) , 2013 )2.4.2 Ammonia NitrogenNitrogen exists in Waterss in four chief signifiers: organic N, ammonium hydroxide N, nitrite N and nitrate N. In uncontaminated surface Waterss ammonia N is typically present in the scope of 0.01 – 0.5 mg/L N. There will besides be low degrees of organic N, no nitrite and higher degrees of nitrate. In uncontaminated Waterss nitrate is the dominant signifier of N. ( Donohue, A. , Geraghty. O. , 2012 ) Elevated degrees of ammonium hydroxide in surface Waterss are unwanted as it is an indicant of organic pollution and increases oxygen demand. High degrees of ammonium hydroxide in surface Waterss are really toxic to fish life. ( Donohue, A. , Geraghty. O. , 2012 )2.4.3 Nitrate NitrogenThe Nitrates Directive ( 91/676/EEC ) was introduced in 1991 with the chief aim of diminishing H2O pollution caused by nitrates from agricultural beginnings. The presence of nitrate ( NO3- ) in surface H2O is normal at low degrees. Beginnings of nitrate are: rainfall, decomposition of dirt organic affair and fertilisers/manures. Datas from the period 2000-2003 detected that no surface H2O in Ireland had nitrate degrees & A ; gt ; 50mg/L. ( Department of the Environment, Community and Local Government ( DECLG ) and the Department of Agriculture and Food and the Marine ( DAFM ) , 2013 ) In recent old ages at that place has been a lessening in the mean nitrate concentrations across all H2O classs under the WFD. In 2012 71.5 % had nitrate concentrations & A ; lt ; 10mg/L NO3- , 1.3 % had concentrations & A ; gt ; 25mg/L NO3- . Overall nitrate concentrations have been worsening since 2007. ( Department of the Environment, Community and Local Government ( DECLG ) and the Department of Agriculture and Food and the Marine ( DAFM ) , 2013 )MentionsDepartment of the Environment, Community and Local Government ( DECLG ) and the Department of Agriculture and Food and the Marine ( DAFM ) , ( 2013 ) . 2nd Review of Ireland’s Nitrates Action Programme. Ireland: Department of the Environment, Community and Local Government ( DECLG ) and the Department of Agriculture and Food and the Marine ( DAFM ) . Donohue, A. , Geraghty. O. , Environmetal Analysis 2 Laboratory Manual. Environmental Protection 2. ( 2012 ) EPA, ( 2005 ) . The Characterisation and Analysis of Ireland ‘s River Basin Districts. Irish republic: EPA. EPA, ( 2007 ) . Proposed Quality Standards for Surface Water Classification. Water Framework Directive. Irish republic: EPA. EPA, ( 2008 ) . The Water Framework Directive – A new direction attack. Ireland ‘s Environment. Irish republic: EPA. Ferreira, J. , Vale, C. , Soares, C. , Salas, F. , Stacey, P. , Bricker, S. , Silva, M. and Marques, J. ( 2007 ) . Monitoring of coastal and transitional Waterss under the E.U. Water Framework Directive. Environmental Monitoring and Assessment, 135 ( 1-3 ) , pp.195-216. McGarrigle, M. , Lucey, J. and Cineide, M. ( 2011 ) . WATER QUALITY IN IRELAND 2007-2009. Wexford, Ireland: EPA. Water Matters. ( 2007 ) . 1st erectile dysfunction. Shannon: CarbonNeutral.

Enron Case Study - 5921 Words

Enron Case Study [pic] Part A: Problem Focused Analysis and Recommendations. 1. Brief Case Background. List key events, use timeline. Case Background At one time Enron was one of the world’s largest producers of natural gas, oil, and electricity. It also appeared to be one of the most profitable companies, taking shareholders from $19.10 in 1999 to $90.80 by the end of 2000. Enron’s top management answered to a Board of Directors whose responsibility was to question and challenge new partnerships, ventures, and decisions within the company. On several occasions, Andrew Fastow, the company’s Chief Financial Officer approached the board of directors with new investment partnerships which the board approved with very little†¦show more content†¦Lay died at the age of 64, in 2006. At the time of his death, the Securities and Exchange Commission was still trying to get $90 million in addition to civil fines. Skilling was indicted for securities and wire fraud and was convicted on 19 of 28 counts. He was sentenced to 24 years, 4 months in a federal prison. In addition he was ordered to pay $26 millio n out of pocket to restore the Enron pension fund. The result of Enron’s downfall contributed to the Sarbanes-Oxley Act (SOX) in 2002. This law contains stronger penalties for fraud and requires public companies to avoid making loans to management, report more information to the public, become more independent from their auditors, and to report on and have audited the financial internal control procedures. Now, in public companies, when a manager signs off on a financial document of any kind, they are held responsible for the credibility of that document and its contents. After Enron, several other companies were investigated for fraudulent financial behavior such as Adelphia Communications, Tyco International, and WorldCom. Enron Timeline 1999 Enron’s stock price is $19.10 2000 Enron’s stock price is $90.80 with revenues of $100.8 billion (up from $13.2 billion in 1996) February 2001 Jeffrey Skilling becomes president and CEO of Enron. †¢ Debt levels rise to $37.3 billion, a 91% increase over previous 12 month period. †¢ Share price falls toShow MoreRelatedENRON Case Study1572 Words   |  7 Pages1. The Enron debacle created what one public official reported was a â€Å"crisis of confidence† on the part of the public in the accounting profession. List the parties who you believe are most responsible for that crisis. Briefly justify each of your choices. Following parties are believed to be the most responsible for the crisis. With any big organization going so bad, the blame starts with the top level executives, there was no different in this case. For Enron the blame started with Enron’sRead MoreEnron Case Study2596 Words   |  11 PagesEnron a Case Study Enron, once known as the worldwide leader in energy trading, began as a natural gas pipeline company. â€Å"At its peak, Enron brokered up to 20 percent of America’s energy transactions. These included basic contracts to deliver natural gas from wells to pipelines for distribution to homes, contracts for the purchase of electrical power facility out port, and more complex financial contracts, which allowed power companies to manage price and market risk† (Ackman)Read MoreEnron Case Study4789 Words   |  20 PagesEXECUTIVE SUMMARY This report will analyse the groupthink’s concerns in the collapse of Enron. The collapse of Enron is less than three months, which Enron from a very prosperous company to a bankrupt enterprise. The collapse of Enron is one of the most grievous business failures in United States. This disastrous business failure had causes a large number of employees lost their jobs and retirement savings. Groupthink leads groups to make faulty judgments. Groupthink occurs when a group makeRead MoreEnron case study1195 Words   |  5 Pagesï » ¿Q 1: Evaluate Enron profit and cash flow performance during the period 1998 – 2000? Profitability Measures Enron’s reported net income grew from $703 million in 1998 to $979 million in 2000, totaling 35.1% profit growth for the three-year period. Enron was among the leading of â€Å"high performing† companies by sustaining a high earnings growth insight. However, as Table 1 indicates, Enron’s reported profits were microscopic relation to revenues. Net income did not grow at anything near the sameRead MoreEnron Case Study Analysis1699 Words   |  7 PagesBusiness Strategy Enron Case Study 09/08/12 Enron Case Study: From Company to Conspiracy 1. What is the History of Enron, and what current situation does it find itself in? Enron was created by a combination of companies. These companies were Houston Natural Gas and InterNorth. These companies were merged together in July 1985. CEO of Houston Natural Gas, Kenneth Lay became chairman and CEO of the combined company. This happened in February 1986. The company changed its name to Enron on April 10thRead MoreEnron Case Study Summary976 Words   |  4 PagesEnron Case Study The case of Enron is a fascinating one. United States is a country where auditing and accounting principles are so strong. How can something take place on such high level in the United States? The Enron case demonstrates the need to reform the accounting and corporate governance practices in the United States. Moreover, the Enron case made government officials to pay close attention to deregulated energy market. Some of the aspects that struck me are discussed below. One of theRead MoreEnron Case Study1472 Words   |  6 PagesQ 1: Evaluate Enron profit and cash flow performance during the period 1998 – 2000? Profitability Measures Enron’s reported net income grew from $703 million in 1998 to $979 million in 2000, totaling 35.1% profit growth for the three-year period. Enron was among the leading of â€Å"high performing† companies by sustaining a high earnings growth insight. However, as Table 1 indicates, Enron’s reported profits were microscopic relation to revenues. Net income did not grow at anything near the sameRead MoreEnron Tyco Case Studies2163 Words   |  9 PagesRunning head: CASE STUDIES: ENRON’S FALL AND TYCO INTERNATIONAL’S LEADERSHIP CRISIS Case Studies: Enron’s Fall and Tyco International’s Leadership Crisis Grand Canyon University BUS 604 November 4, 2009 Case Study: Enron’s Fall and Tyco International’s Leadership Crisis The tight Federal regulations now governing businesses and their accounting practices came about because one corporation, Enron, took risks their company could not withstand without taking some rather extreme measures inRead MoreEnron and Worldcom Case Study1225 Words   |  5 PagesEnron and WorldCom Case Study This report is based on the demise of Enron Corporation and WorldCom. Both the firms are demised due to the ethical lapses. These ethical lapses come into existence when managements of the firm, uses unethical practices to accomplish the goals of the firm. Maintaining financial and accounting standards in the business practices are necessary. The profession of accounting has become a mockery due to the accounting scandals that took place all over the world in theRead MoreCase Study: Accounting for Enron4415 Words   |  18 Pagesï » ¿ Case Study 9 Kim Chau California Southern University MKT 86519 Dec 19, 2014 N. Papazian Accounting for Enron Introduction In the case of Accounting for Enron, the case concerned one of the largest corporate bankruptcies in the US history at the turn of the 21st century. It was Enron Corporation, a one time seventh largest most successful US company, sixth largest energy company in the world, valued at over $70 Billion; they filed for chapter 11 on December 2, 2001. Just the year before