The Meaning and Origin of the Last Name Thomas

Some of the most common names from the Middle Ages tend to come from religious backgrounds such as biblical texts and the names of saints.  Other names have come from the language spoken at the time. For example, Bennett is Latin and means blessed while Godwin comes from English and means good friend.  Along with vernacular language, some medieval surnames have been based on a job or where the person lived, and many of these names still exist today. For instance, the last name Baker could come from a family who had a maker of bread while the last name Fisher involved someone who was a catcher of fish. Patronymic Origin of Thomas Derived from a popular medieval first name, Thomas comes from the Aramaic term t’om’a, for twin. The Thomas surname is of patronymic origin, based on the first name of the father, meaning son of Thomas, much like Thomason.  The first letter of the name Thomas was originally the Greek theta which accounts for the common TH spelling. Thomas is the 14th most popular surname in the United States and the 9th most common in England. Thomas is also the third most common surname in France  and its surname origin is of Welsh and English descent. Alternate Surname Spellings If you have one of the following surnames, it may be counted as an alternative spelling to Thomas with similar origin and meaning: TomasThomasonTomasonTommasiTomaThomThomaThummThomeTomaschekTomichKhomichThomasson Famous People With the Surname Clarence Thomas: U.S. Supreme Court JusticeDylan Thomas:  Welsh poetKristin Scott Thomas:  British-born French actressDanny Thomas:  American comedian, producer, and actorM. Carey Thomas: Pioneer in womens educationDebi Thomas: Olympic figure skater; first African-American to win a medal at the Winter OlympicsJamie Thomas: Pro skateboarderIsiah Thomas: American basketball player and coach Genealogy Resources 100 Most Common US Surnames Their MeaningsSmith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 100 common last names from the 2000 census? Thomas Surname DNA StudyThe objectives of the Thomas project are to use Y-DNA to find connections between Thomas lines and to hopefully determine the countries of origin of these various families. All Thomas males are welcome to participate. Thomas Family Genealogy ForumSearch this popular genealogy forum for the Thomas surname to find others who might be researching your ancestors, or post your own Thomas query. FamilySearch - THOMAS GenealogyExplore over 14 million historical records, lineage-linked family trees, and other results posted for the Thomas surname and its variations on the free FamilySearch website. References: Surname Meanings and Origins Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005.Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004.Hanks, Patrick, and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003.Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

Essay on The Dark Writings of Edgar Allan Poe - 1679 Words

Edgar Allan Poe is regarded as one of the most famous writers of all time. He is known for his sinister and horrific tales and his seemingly pessimistic view on life. This overwhelming theme is rarely questioned by other writers and fans alike because of his personal tragedies; it is only fitting that a man as disturbed as Poe would write such troubled stories. It is common knowledge to most that Poe had a heartrending life; he lost his biological mother, adoptive mother, and wife all before he went to college. Poe used the tragic premature endings of his family members as inspiration to write his trademark literature, lengthy eloquent works revolving around fatality. It is atypical for one of his stories to not mention death in one way†¦show more content†¦Some like Kenneth Dauber, who studied Poe’s work at a later date, believe Poe mostly wrote â€Å"stories written around a vacancy†. While in reality, Poe may not be a modern Pluto or a â€Å"failure† of a writer, the majority of people, despite their personal opinions, cannot argue that Poe is a writer that has much influence over his readers, often making them feel like characters in his own stories. Poe’s writing style is quite distinctive; he writes exactly how he wants you to feel, which is usually petrified or bewildered. If the sentences are short, the mood is apprehensive; longer sentences usually mean a calmer point in the twisted plot. In â€Å"The Tell-Tale Heart†, the narrator describes how he â€Å"cautiously- oh, so cautiously, cautiously† went about killing an old man, a person he said he â€Å"loved†, because his eye was bothering him. (Poe, 303) As the narrator describes how he â€Å"kept quiet and still for a whole hour [and] did not move a muscle†, the details make the reader tense up like he is the one about to commit the crime. Likewise Poe’s images about the pendulum in â€Å"The Pit and the Pendulum† are lifelike; one can almost see the â€Å"razor, tapering from the edge†¦that [was] perceptively [descending]† (Poe, 252). In both stories, the impending nature of the end to life, or death, is profuse, due to Poe’s tragic life. PoeShow MoreRelatedEdgar Allan Poe s Three Techniques For Dark Writing999 Words   |  4 PagesEdgar Allan Poe s Three Techniques for Dark Writing Edgar Allan Poe is a poet who makes his poetry very strong, dark and suspenseful; to do this Poe uses imagery, mood and tone. These three techniques help create a feeling of horror. â€Å"The Cask of the Amontillado†, â€Å" The Raven†, and â€Å"The Tale Tell Heart† are the three stories that show these techniques clearly. Imagery is represented to help the atmosphere have horror and it helps the reader see what s going on in the story. In â€Å"The Cask ofRead MoreEdgar Allan Poe Biography. By. Alyssa Marshall.1260 Words   |  6 Pages Edgar Allan Poe Biography By Alyssa Marshall Mrs. Guinn English III March 6, 2017 Abstract Edgar Allan Poe was a writer in the â€Å"Gothic Era†, many of his stories genres are horror like â€Å" The Masque of The Red Death†, mystery such as â€Å" The Fall of The House of Usher†, lost love as in â€Å" The Raven†, and obsession such as â€Å" The Pit and The Pendulum†. Edgar’s poemsRead MoreThe Writings of Edgar Allan Poe803 Words   |  3 PagesEdgar Allan Poe The amazing, the people who inspire, who make people feel something with words on paper, authors. Authors have a special ability to create a separate world, but a great author lets us into their world and makes us feel something when we read their work. From all of the research Colton Coverston has done, he has come to the conclusion that Edgar Allan Poe should be in the top fifth American Authors on a top twenty greatest American author list. Edgar Allan Poe has written many piecesRead MoreThe Life and Works of Edgar Allan Poe Essay1487 Words   |  6 Pages Throughout the life of Edgar Allan Poe, he suffered many unfortunate events and endured several difficult situations. Some speculate that it was these experiences that helped to formulate the famous writing style of Edgar Allan Poe. His dark tales such as The Masque of the Red Death and The Tell-Tale Heart are horrific, and his poems such as Alone and The Raven show evidence that his life experiences influenced their drearines s. Poes story plots and his own life are undeniably related andRead MoreEdgar Allan Poe Revlutionized Literature in the 19th Century665 Words   |  3 PagesEdgar Allan Poe revolutionized the literary world of the nineteenth century. Poe is a well-known author from the early 1800’s, who was part of the dark romanticism movement. While later in life he was a brilliant writer, Edgar Allan Poe faced many problems in his early life. Although Poe experienced death within his family at a young age, the hardships he encountered are thought to have influenced his dark writing style. These death inspired elements within Poe’s writing were ahead of their timeRead MoreEdgar Allan Poe And Nathaniel Hawthorne848 Words   |  4 Pagesbreaking free from the intellectual traditions of the past. This is effectively expressed by Edgar Allan Poe and Nathaniel Hawthorne despite differences in their writing style through the stories of The Raven and The Scarlet Letter respectively. Although their writing style is different, both authors indicate that breaking free from intellectual traditions of the past is present in their writing. Both Poe and Hawthorne want to know why things happen rather than how things happen so they focus onRead MoreThe Dark Romanticism Of Edgar Allan Poe1497 Words   |  6 PagesEdgar Allan Poe was a prominent writer during the era of Romanticism, but Poe’s poems focused primarily on the Dark Romanticism, developed under Romanticism. The era of Romanticism was commonly described as showing raw emotion, but there was still a conflict in the story. The purpose of Romanticism was for the writer to feel free; there were no rules when it came to this form of writing. Dark Romanticism was looking at the gothic side of stories rather than the heroism stories, which focused moreRead MoreThe Tortured Poet : Edgar Allan Poe1312 Words   |  6 PagesThe Tortured Poet: Edgar Allan Poe â€Å"Beauty is the sole legitimate province of the poem† Poe, Edgar Allan. The Philosophy of Composition. 1846. The name Poe often brings to mind tales of horror and mystery, but this Poe was also a writer of sophisticated poems, capable of extreme poetic beauty within a dark genre of writing. Poe never lived the happiest of lives, but his writing is extraordinary, both for its execution, and for the sheer elegance of the words which he found to write upon the pageRead MoreEdgar Allan Poes Impact on American Literature1379 Words   |  6 PagesEdgar Allan Poe is one of the most influential writers of the horror genre in American history. His horror stories have impacted numerous authors and their stories over the years. Various people have tried to copy his way of writing style, but they have failed to achieve the success he did. Even though Poe is no longer living, his impact on American literature can still be felt today. Edgar Allan Poe was born in Boston, Massachusetts on January 19, 1809. Even though Edgar Allan Poe did not growRead MoreEdgar Allan Poe s The Dark Poems That He Is Famous For?1423 Words   |  6 PagesEdgar Allan Poe Why did Poe write the dark poems that he is famous for? Almost every student has read either one or many of Edgar Allan Poe’s work. Poe is one of the best and most famous writers in American Literature. Professor Gene Doty of Missouri University of Science and Technology explains, â€Å"The meaning which the text has for the reader emerges from the interaction of the reader’s world with the world of the text† (Doty). Anything written is a context that includes the â€Å"writer’s feelings,

Impairment Loss Reduction Of Value Assets â€Myassignmenthelp.Com

Question: Discuss About The Impairment Loss Reduction Of Value Assets? Answer: Introducation As pr the IAS 36 and AASB 136 on Impairment of assets, it must be sure that the assets of any company are not shown at the value which is more than the recoverable value of the asset. If the carrying value of any asset is assessed to be more than its recoverable value then the excess amount is determined as the impairment loss. Impairment loss is the reduction of value of assets and it does not take into consideration the increase in value (Lubbe, Modack and Watson 2014). The operations must carry out the impairment test regularly to measure the amount of impairment. Generally, when there is some indication for impairment then only the impairment test is carried out. In other word, it can be stated that the impairment test is not carried out frequently; rather it is done on the occurrence of a few occasions which identifies the loss in the estimation of the benefit. In such situation the organization is required to carry out the impairment test for the entire identified asset (Rennekamp, Rupar, and Seybert 2014). However, the impairment test needs to be performed irrespective of any indication for the following assets Intangible asset that has indefinite life Goodwill Intangible asset that has not yet been put to use. Under impairment test, the carrying amount of the asset is compared with the recoverable amount of the asset or the CGU. The recoverable amount here is considered as the higher among the value in use and the fair value reduced by the disposal cost. However, the accuracy of the impairment test shall be impacted by the subjectivity and extent of the judgements and estimates with respect to the parameters and inputs that are utilised for the determination of recoverable amount. Therefore, the application of the requirements for calculation of impairment requires careful consideration (Amiraslani, Iatridis and Pope 2013). The present global economic and environmental situations increase the chances of getting the assets impaired. While assessing regarding if there is an indication of impairment, the company shall take into consideration the following indications If during the period under consideration the market value of the asset has considerable declined as compared to what was expected to be reduced due to normal use (Linnenluecke et al. 2015). Carrying amount of the asset is less as compared to the market value The associated interest rate or the market interest rate of return on the investment has gone up and therefore, chances are there that it will have an impact on the discount value used for the measurement of value of asset and will decrease the recoverable amount of the asset significantly. Significant adverse changes have been taken place with respect to the organization or it is expected to take place that will have an impact on the economic, technological, legal or environmental aspects of the company. Further, the internal information source for impairment test can be the available evidences regarding the physical damage or obsolescence for any asset or the significant changes in association with adverse impact on the company taken place or chances are there to take place in near future with respect to the asset or there are some evidences that are available from the source of internal reporting that may indicate that the assets economic performance is worse as compared to expectation. As per the standard, the recoverable amount states the value that is expected to be recovered from the sale of the asset after deducting the selling cost. The recoverable amount is higher among the fair value of the asset and the value in use of the asset. As per the IAS 36, Para 78, while measuring the impairment loss, there must be some consideration for the liabilities associated with the asset, particularly for the CGU; generally, the liabilities are taken into consideration however, it depends on the judgement and rational that whether these factors are taken under consideration or not (Bond, Govendir and Wells 2016). Further, the value in use is the value that can be derived through the discounting factor of the entire cash flows that can be generated while using the assets. as per the IAS 36, Para 74-79 and Para 30-57, guidance are there to apply the principles for the value in use calculation for the CGU. The principles provided are sufficient to take all the computation related factors into consideration (Amiraslani, Iatridis and Pope 2013). Both the value in use as well as the fair values reduced by disposable cost shall reflect the uncertainty and risk to the level that these will reflect in the transaction carried out at the arms length price. Further, the risk may reveal through adjustment of discounting rate or the cash flows. Further, if the recoverable amount of one particular asset cannot be estimated, the recoverable amount for the CGU under which the asset is included shall be determined (Amiraslani, Iatridis and Pope 2013). The instances where the recoverable amount cannot be estimated are where the value in use of the asset cannot be estimated or the cash flow generation from the asset are not happening that are largely independent from the other assets. Impairment is the major element under the process of financial reporting irrespective of the fact that the company is first time adopter for IFRS. The assessing procedure for impairment can be time consuming and complex. However, it is important that the process owner, particularly the finance team shall plan the process earlier and shall access right skills like forecasting and business modelling. Further, the most appropriate approach, assumptions and model is dependent upon having the sufficient knowledge of financial and operational aspects of business and the industry under which the business operates. Therefore, the senior management shall be involved in providing support and reviewing the outcomes critically. Calculation of impairment loss and Journal entries Account Carrying amount Plant 2,64,000 Equipment 61,000 Fittings 38,000 Inventory 16,000 Goodwill 13,000 Total carrying amount 3,92,000 Value in use 3,53,000 Impairment loss 39,000 Allocation of impairment loss Account Carrying amount (CA) Pro-rata Allocation of impairment loss Adjusted carrying amount Goodwill 13,000 13,000 - Plant 2,64,000 264/363 18,909 2,45,091 Equipment 61,000 61/363 4,369 56,631 Fittings 38,000 38/363 2,722 35,278 3,63,000 39,000 [Note: Inventories will remain unimpaired as any asset cannot be reduced lower than the recoverable amount] Impairment loss on plant Fair value less cost of disposal 2,54,546 Adjusted carrying amount of plant 2,45,091 Amount to be reallocated 9,455 Reallocation of impairment loss on plant to other units of CGU Account Adjusted CA Pro-rata Allocation of impairment loss Total loss allocation Goodwill 13,000 Plant 9,454 Equipment 56,631 56631/91909 5,825 10,194 Fittings 35,278 35278/81909 3,629 6,352 Journal entries for recording the impairment loss Particulars Debit Credit Impairment loss account 39,000 To Goodwill 13,000 To Plant 9,454 To Equipment 10,194 To Fittings 6,352 [Being impairment loss of CGU is allocated to goodwill, plant, equipment and fittings] Reference Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013. Accounting for asset impairment.London: Cass Business School. Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013. Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR). Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013.Accounting for Asset Impairment: A Test for IFRS Compliance Across Europe: a Research Report by the Centre for Financial Analysis and Reporting Research, Cass Business School. Cass Business School. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.259-288. Linnenluecke, M.K., Birt, J., Lyon, J. and Sidhu, B.K., 2015. Planetary boundaries: implications for asset impairment.Accounting Finance,55(4), pp.911-929. Lubbe, I., Modack, G. and Watson, A., 2014. Financial Accounting GAAP Principles.OUP Catalogue. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment.The Accounting Review,90(2), pp.739-759.

Mount Pinatubo Essay Example

Mount Pinatubo Essay Mount Pinatubo is located in Philippines, in the central area of the island of Luzon. It is bordered by 3 provinces namely Pampanga, Zambales and Tarlac. It is part of the western volcano chain that extends more than 137 miles in a north south direction. The volcano began to be active approximately around 1.1 million years ago. It is a stratovolcano that comprises of numerous lava domes surrounded by layers and layers of pyroclastic material.The volcanic eruptions of Mount Pinatubo are separated by centuries of inactivity or quiescence. This allows dense tropical vegetation to grow around the volcano during these periods of quiescence. The eruptions are usually destructive, explosive and massive in size and involve the emission of large quantities of ash and pumice. Subsequently, this results in formation of lava domes.Devastating eruptionIn June 1991, after about 400 years of inactivity, Pinatubo produced one of the most massive explosions the world has ever seen. Before the major e xplosion, a series of minor explosions and earthquakes began on June 12. This series of minor events, which indicated an imminent explosion, ended on June 15. To be exact, at 10.27 am that morning, a Plinian column of gas (a vertically-directed ash column erupted from the newly formed horseshoe-shaped crater within minutes of the lateral blast), ash and pumice rose to a height of 40 km, producing a giant umbrella that extended over several hundred kilometers.The giant umbrella subsequently blackened the sky, raining pumice and ash over an area expanding over 300 thousand square kilometers. Several hours later, Mount Pinatubo produced a sequence of pyroclastic flows, devastating valleys located near the volcanoes and areas up to a distance of 15 kilometers. This massive eruption led to the formation of a caldera of 2km in diameter.Why the immediate effects had minimal impactDue to the series of minor explosions and earthquakes, scientists and researches were able to predict when Moun t Pinatubo was going to erupt. Hence, they had the time and opportunity to evacuate the resident population of about 1.8 million people. Thus, despite the fact that the eruption was massive and highly destructive, the immediate effects on the population were small. The eruptions killed 833 people and injured 184. 23 were never found. Even so, most of the deaths, which in actuality occurred in the months after the eruptions, were the result of mudflows.Long-term effectsThe long-term effects can be classified into two categories economic losses and destruction of the environment. The economic losses were colossal. An estimated 651 thousand people were unemployed. Clark Airbase, one of the largest in the world, famous as a base of operation in the Vietnam War was rendered unusable and had to be abandoned. One of the most dramatic results of the eruptions was the massive movement of ash and pumice caused by typhoons in later years. Of the estimated 1.7 to 2.4 cubic miles of material ac cumulated on the slopes of the volcano, 70% has been swept away and carried downhill in the form of immense mudflows or lahars. These mudflows buried towns, knocked down power lines, swept away roads and caused more victims then the eruptions.Steps undertaken to mitigate effectsOver the months and years following the eruptions, artificial embankments have been built to prevent the flooding of inhabited and cultivated area. Decisive human efforts undertaken before, during and after the 1991 eruption reduced the loss of human life and mitigated the financial losses. Even so, the eruption caused an enormous disturbance in the geological balance of a vast area, a disturbance that will have effect on the inhabitants and the environment for many years to come.KrakatauIntroduction to KrakatauKrakatau is a volcanic island located between Java and Sumatra, in the center of the Sunda Strait. Before its infamous 1883 eruption, Krakatau had been composed of a row of three volcanic cones inside an ancient caldera. In the year 1883, one by one the three cones began activity. From May to mid-August, the volcanic activity was not very explosive. The violent eruptions only began late August, reaching their high point on August 27.Devastating eruption (1883, August 26-27)Mount Krakatoa erupted on The eruption destroyed more than 2/3 of the island of Krakatau and 165 towns and villages were destroyed. There was also a great loss of life as many also were killed by the tsunamis that followed the eruption. The sound of the explosion could be heard from Australia, more than 4000 km away.Long-term effectsThe volcanic eruption produced seaquakes that caused 100-foot high tsunamis that circled the globe six and a half times and drowned more than 36,000. Sea waves caused by the blast were still recorded a week after the initial eruption. In addition to that, the shockwave produced also circled the planet a total of 3 times. More than a year afterward, floating islands of pumice from Kr akatau were discovered 7,500 miles away. Dust particles were carried 50 miles high into the stratosphere, where they were blown all over the world. For a full year after the event, only 87% of sunlight was able to shine through the particles in the atmosphere and reach earth.The eruption had generated 30-70 metric tons of sulfate aerosols in the stratosphere. This caused the sun to appear to be blue-green. Moreover, the increased amount of sulfuric acid concentration in the atmosphere drastically increased in reflectivity or albedo which in turn caused more incoming rays from the sun to be reflected back into the atmosphere. Clouds play an important role in keeping the Earth cool by reflecting sunlight, but they can also serve as blankets to trap warmth. This, along with the large amount of dust particles in the atmosphere, caused global temperatures to fall by approximately 1.2 degrees Celsius.The Krakatau eruption in 1883 has also been credited with causing the emergence of noctil ucent clouds. Noctilucent clouds are bright clouds, seen at twilight, that are located high above the Earths surfaces in the mesosphere which is rare as clouds are generally unable to reach such altitudes given the thin air pressure. These special clouds are only able to be seen when they are illuminated by sunlight from below the horizon. The first instance of noctilucent clouds was reported in 1885, soon after the infamous 1883 eruption, prior to which they did not exist.Mount St HelensIntroduction to Mount St HelensThe formation of Mount St Helens began in the Pleistocene, and much of its massif, the block of the earths crust bounded by faults and shifted to form peaks of a mountain range,2 was produced by basaltic and andesitic lava flows. The summit area, or what remains of it, is 2200 years old. Mount St Helens is probably the most active volcano in the Cascade Range. The Cascade Range is a major mountain range of western North America, extending from southern British Columbia through Washington and Oregon to Northern California.3 Before the major eruption in 1980, St Helens was composed of a regular cone, with a base diameter of about 7km, reaching an overall height of almost 9840 feet, approximately 3000m. A series of minor earthquakes signaled that the volcano would return to activity.The explosion of the magma accumulated in the mountains. Simultaneously, cloud of gas and debris blasted northward by the explosion and traveled at supersonic speed at an estimated temperature of 250 degree C, devastating almost 232 square miles or 600 km2 of forest land. Vertical column of gas and ash formed over the volcano reaching a height of about 16km. following that, a series of pyroclastic flow descended along the valleys of the volcano. Around 5pm paroxysmal phase of the eruption ended leaving a destroyed landscape and a gutted mountain. Following the eruption, a series of lahars added further damage to the surrounding territory causing devastation in many of th e river valleys that spread out from the volcano. After the may 18 eruption, st Helens erupted 5 more times but none as intense as the first. Some small eruptions that occur during winter months melt part of the snow cover setting off lahars and avalanches.Mauna LoaIntroductionBeing 4km above sea level and another 13 km below sea level, the shield volcano Mauna Loa that stands at 17km above its base is known as the worlds largest volcano. It is situated on the Island of Hawaii and having erupted for 33 times since 1843, it is one of most active shield volcanoes in the world. Its last eruption was in 1984. There are no records of deaths directly caused by Mauna Loa volcanic eruptions. The only way the eruption has made an impact was by destroying property and cities. For instance, in 1881 an enormous lava flow stopped right outside the city of Hilo after traveling a distance of 47km. The city narrowly escaped destruction.ImpactPeople living in the vicinity are most likely be impacted by the lava flow of Mauna Loa. Although lava flow is quite slow and people are able to escape from it, the intensity of the eruption can be so great that it causes the lava from the volcano to flow at a much faster rate. This covers the viscosity of the lava. Besides this, the volcano is also steep thus contributing to a higher viscosity. Also, the high volume and long lengths which causes the lava to reach the sea also account for the hazards.It is the lava flows that pose a threat to people living along the slopes of the volcano and their properties there. Volcanic eruptions in 1926 and 1950 destroyed the villages of Hoà ¯Ã‚ ¿Ã‚ ½opuloa Makai and Hoà ¯Ã‚ ¿Ã‚ ½okena Mauka on the island respectively leaving dwellers there homeless. In 1935, Mauna Loa had such a huge eruption that the flow of lava threatened to destroy Hilo, a city which arose due to the lava solidifying as it flowed from the same volcano. This flow of lava created such a large power of air that the United States Air force were forced to drop bombs before the lava flowing could reach Hilo in order to prevent it from destroying the island.If Mauna Loa erupts, it is probable that it will flow through hotels from Waikoloa to Puaka which will heavily impact the economy of the Island of Hawaii.How to mitigate these effects?Authorities have to create awareness to the residents of those living near the volcano on how to react and what to do should there be an eruption in the future. They have to be prepared and be able to accurately calculate approximately the least time there is to respond so that they can evacuate to a safer place in time, and not overestimate the time there is. Also, authorities should set up a volcanic warning plan so that they can successfully counter the unforeseen circumstances should the volcano suddenly erupt.Furthermore, Mauna Loa, along with the neighboring volcano Kilauea, is one of the most studied volcanoes in the world. Because of this, models of the volcanos behavio ur can be created based on its eruptive history. This can assist scientists in predicting the next eruption and thus giving ample time for villagers living near Mauna Loa to evacuate.How to deal with certain effectsPyroclastic flowsPyroclastic flows travel so rapidly that it is pointless to try and divert its direction once it has started. Besides this, pyroclastic flows are also able to climb or flow over obstacles hence creating obstacles would not exactly be effective. According to the book, Volcanoes, by David A. Rothery, the only logical way to protect property from a pyroclastic flow is to construct a sequence of barriers of about 30m high designed to channel the flow upwards. This would hopefully allow the flow to form a buoyant plume. Although expensive, this method may help make a pyroclastic flow less a hazard.AshfallAfter an eruption, the air in areas within the vicinity of the explosion or sometimes even further will be heavy with ash and polluted with harmful gases fo r quite some time. This can prove to be a health hazard. Since ashfall cannot be prevented, the public has to take precautionary measures. For instance, during that period when the air is still heavily polluted, people living in the vicinity can wear protective clothing and high-efficiency dust masks to prevent inhalation of dust particles. Furthermore, drivers should also keep a fair distance between vehicles because of the reduced visibility.Which volcano is most likely to cause most long-term damage when it erupts? Why?From the book Volcanoes by Mauro Rosi, PaoloPapale, Luca Lupi, Marco StoppatoAnalysis of diagramFrom the diagram, it can be seen that among the volcanoes Pinatubo, St Helens and Krakatau, based on their most significant and recent eruptions, Krakatau emitted the highest volume of material as much as 20km3. We therefore believe that Krakatau would cause the most long-term damage if it were to erupt again. Since more materials like ash, gas and volcanic debris are d ischarged, there is a higher possibility that it will disturb the climate and destroy the vegetation to a greater extent as compared to the other two volcanoes. Furthermore, since Krakatau has the longest period of quiescence among the three volcanoes, we also assume that the accumulation of pressure is larger. Thus, we believe that the next time Krakatau erupts, the effects will be more damaging and devastating than the other two.Comparing the pressure build-ups of the three volcanoesMount St. HelensStudies have shown that although the volcano emits steam frequently, there has been no eruption since 1985. However, since there is still the presence of hot magma underneath the mountain, there is always a possibility of another eruption. Even so, scientists state that the eruptions would be relatively small and a large eruption like the one in 1980 would be highly unlikely.The reason the 1980 eruption was so massive was because the volcanic cone kept the magma from erupting. This caus ed a large amount of pressure to build up. Thus when the volcano finally erupted in 1980, the eruption was large. However since the top of the volcano is now gone, there is less weight preventing the magma from erupting. This means that the eruptions will occur after smaller amounts of pressure have built up. Thus, the subsequent eruptions of Mount St Helens should not be as damaging or devastating. The air pollution and damage to vegetation should not be as drastic as that in 1980.Once St Helens recovers to its original cone-shape however, it is highly likely that a large-scale eruption will occur. Nevertheless, this would not happen for at least another few centuries.Mauna LoaAs compared to the other two volcanoes, Mauna Loa erupts the most frequently, with 33 known eruptions since 1843. The eruptions were fairly small and non-violent-in comparison to Krakatau and St Helens and the long-term damage is minimal as mentioned in an earlier section in the report. Thus since the period s in between eruptions are fairly short, we conclude that the pressure-buildup is small. Hence, if Mauna Loa were to erupt again, we believe that the long-term damage would not be as devastating as Krakatau or St Helens as it will most likely be a non-violent eruption. The less violent the eruption, the amount of lava and gases emitted will be smaller.KrakatauKrakatau has not erupted since 1883, which means it has the longest period of inactivity among the three volcanoes. Hence, as mentioned earlier, since Krakatau has the longest period of quiescence, we can safely assume that the pressure-buildup is larger. Thus, we believe that the next time Krakatau erupts, the eruption will be a violent one. The more violent the explosion, the higher the probability that it will affect the climate and make radical changes to the environment.In conclusion, we believe that if Krakatau were to erupt, it would cause the most damaging long-term effects as it is highly probable that its eruption wil l be a violent one.Volcano eruptions will also be a concern to people. This is because, there will be a greater risk and impact on the countrys economy as we venture into a more and more developed society where each event will heavily cause knock-on effect on others. 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Smoking in pregnancy The WritePass Journal

Smoking in pregnancy Introduction Smoking in pregnancy IntroductionScenarioThe public health issue from the case studyCostImpact of smoking in pregnancyHealth promotion modelsThe woman’s needs and midwifery care involvedThe role of midwife in public health and health promotionConclusionRelated Introduction The purpose of this essay is to identify a public health issue with a woman I cared for in practice.   Using a health promotion model to critically analyse the woman’s needs and outline the midwifery care given to address the issue.   Discussing health promotion, theories influencing midwife practice and the role of the midwife in public health and health promotion.   For the purpose of maintaining confidentiality in accordance with the Nursing and Midwifery Council (NMC) the code: standards of conduct performance and ethics for nurses and midwives (NMC 2008), the pseudonym Miss will be used to refer to my client.   Different source of literature will be used to support my discussion throughout the essay. Scenario Miss Yardley, a young woman of white British origin, twenty one year old primipara, eleven weeks plus four days gestation according to her last menstrual period. She attended the maternity booking clinic with her long term partner for history taking.   She lived with her partner in a private accommodation though recently both she and her partner had moved in with her mother who lives in a council rented apartment, as they could no longer afford payment for their flat.   She was unemployed due to a recent redundancy from the company she had worked in since leaving secondary school aged sixteen.   Her partner is employed but on a low paid salary as a call centre operator.   On several occasions she had searched for new employment with no success.   She expressed not to have any medical or obstetric problems.   Miss Yardley expressed that she used to drink alcohol only on social occasions but stopped when she became aware of the pregnancy.   She willing expressed when aske d regarding smoking that she smoked up to fifteen cigarettes a day or more depending on how she was feeling emotionally.   She tried quitting on one occasion though due to overwhelming personal issues at the time was unable to give up smoking.   Her partner never smoked but her mother smoked up to ten cigarettes a day.   She expressed willingness to quit smoking but felt worried that she may not be able to completely give up as she tends to be drawn to smoke more when stressed and now that she is unemployed there is more time available for her to smoke. The public health issue from the case study The importance of smoking as a public health issue has been identified in various key policies and strategy papers.   The government white paper on tobacco 1998: smoking kills targets pregnant women as a priority group requiring intervention.   According to the Department of Health (a smoke free future) ‘smoking remains one of few modifiable risk factor in pregnancy’ (DH, 2010, p.22), it states that smoking rates are highest in routine and manual groups, lower socioeconomic groups and certain minority and vulnerable groups. In the mid 1950 smoking levels between socioeconomic groups were similar, however since the 1960 onwards the more advantaged socioeconomic group acted in response to increasing evidence about the harmful effects of tobacco use (DH 2011).   Figure 8 (in appendix) in the strategy shows correlation between the prevalence of smoking and net income.   Therefore reducing smoking rates in these groups of people has been identified as a critical facto r in reducing health inequalities. The good practice guide 3 (Public health agency 2010) also indicates a clear link between smoking in pregnancy and social disadvantage, it states evidence indicates while women know that tobacco use is damaging   their health, for many smoking is a means of coping with poverty, disadvantage and lack of control over aspects of life.   In contribution to social disadvantage, the highest prevalence of smoking is noted in the 20-34 age group (Office for National Statistics (ONS), 2006).The most recent white paper Healthy lives, healthy people (DH 2011) sets to reduce national rates in smoking amongst pregnant women to 11 percent from the current 2009/10 rate of 14 percent.   It states that tobacco smoking remains one of the most significant public health challenges in England. Cost Smoking has remained prominent in public health globally and it continues to be a major factor for health inequalities in the UK. The world health organisation (WHO), 2011) states over the cause of the 21th century, tobacco use could kill a billion people or more unless urgent action is taken.   The need for support identified in various literature and government strategy to enable pregnant women to maintain healthy lifestyles during and after pregnancy has impacted in my decision to identify smoking as a public health need for my client. Impact of smoking in pregnancy Maternal smoking is not only harmful during pregnancy but has a long term effects on the baby after birth, 4000 chemicals of which some are marked irritant properties and some 60 are known or suspected to be carcinogenic can be found in tobacco smoke (WHO, 2004).   Some of the risk associated with smoking during pregnancy includes intrauterine growth restriction, placenta previa, and abruptio placentae (Vanderhoeven and Tolosa 2010).   Poor outcomes such as preterm rupture of membranes, low birth weight and perinatal mortality have been highlighted (Vanderhoeven et al, 2010). Lagan and Casson 2010, indicates smoking to be associated with increased risk of miscarriage, respiratory problems for the child and sudden infant death (SID).   Research carried out by University College London (UCL) concluded that babies born to women who smoke are at increased risk of having certain birth defects such as missing or deformed limbs, clubfoot, gastrointestinal, skull and eye defects and cl eft lip or palate (Campbell 2011).   Babies born of mothers who smoke have frequent respiratory problems at birth and in their first year, they are at risk of developing asthma and a higher rate of stillbirth is noted (Viccars, 2009). Miss Yardley smokes 15 or more cigarettes a day and her mother is also identified as a smoker, this puts the unborn baby at risk of effects due to direct smoking and passive smoking.   Mitchell et al (citied in Viccars, 2009) states that babies of women who smoke 15 cigarettes a day have 15 times greater risk of dying from SID compared to babies of non-smokers.     Further research showed a link between smoking during pregnancy and low levels of high density lipoprotein (HDL) cholesterol in children whose mother’s smoked whilst pregnant.   It concluded that they had 10-15 percent risk of experiencing heart disease compared to children with non smoking mothers (Health express, 2011). From the discussion above it is evident the issue of smoking would need to be addressed at each opportunity with Miss Yardley when providing care and advice. This would enable screening and monitoring of smoking status, education on the effects of smoking to the outcome of her pregnancy and adequate support to ensure effects to pregnancy and the general health of mother and baby is eradicated or minimised. Health promotion models WHO defines health promotion a process of enabling people to increase control over and to improve, their health.   It implies that the ideology moves beyond a focus on individual behaviour towards a wide range of social and environmental interventions. Naidoo and Wills (2010), states ‘health promotion is based on theories about what influences people’s health and what are effective interventions or strategies to improve health.   There are five different approaches to health promotion, medical, behaviour change, educational, client approach and societal change approach (Scriven 2010).   Different health promotion models have been developed to enable a planned intervention to improve health. Tannahill model (Downie et al 1996 citied in Naidoo and Wills 2009), addresses health promotion over three overlapping spheres of activity, preventive education, prevention and health protection. The model suggest that all approach interlink, in practice this could be difficult to implement and due to the overlapping of spheres, focus on what needs to be achieved could be confused.   The prevention sphere of the model relies mainly on the medical approach , Barnes (2009) suggest that medical approach could be perceived as a top down approach and that when providing health promotion intervention client involvement is necessary to help maintain individual focus (client centred care). In comparison, the Tones model which is an empowerment model sets to enable people to gain control over their own health (citied in Naidoo and Wills, 2009). ‘Tones consider education to be the key in empowering both lay and professional people’ (Naidoo et al 2009).     The empowerment approach relies on educating client and the information conveyed would be highly medicalised to show importance of the issue.   In relation to Miss Yardley who has tried but failed to quit smoking, empowering her through the use of education to convey the risk of smoking though unavoidable as a health professional, could have a counter active effect. Dunkley (2000), states that the aim of mass campaign is to raise awareness, however it may increase feeling of guilt and stress which may be relieved by the aid of another cigarette. Therefore the effectiveness of this model’s approach for my client is questioned. Tones and Tannahill model both mainly makes use of the medical and educational approach, this makes it difficult to address socioeconomic factors that have documented risk with smoking.   As my clients issue is related to smoking and there is a socioeconomic factor present, it would be inapplicable to use these models of health promotion. During the booking appointment, Miss Yardley willing expressed to have tried quitting with no success and that she would like to quit though factors such as not having a job contributed to her smoking.   ‘Nicotine addiction is identified as a major factor for women continuing to smoke during pregnancy’ (Lagan et al 2010).   There is a link between stress and the use of tobacco as a relieve method. Gorman (2008) states ‘that smoking represents a significant challenge for pregnant women, as it compounds the stress of pregnancy and may be further complicated by additional factors such as disadvantage’.   McCurry et al 2002 (citied in Lagan et al 2010) also indicates smoking to be a mechanism of coping with disadvantage, stress and perceived lack of control over life.   According to Earp and Ennett (1991) an ecological perspective implies that behaviour results from interaction of both individual and environmental factors (Citied in Lagan et al, 2010).   Various literatures have made use of behaviour model when planning intervention for smoking. Prochaska and DiClemente’s trans-theoretical model (Naidoo et al, 2009); will be used to manage the care of Miss Yardley.   The model describes the process of change; it is derived from their work on encouraging change in additive behaviours (Naidoo el at, 2009).   This model is applicable to my client has it addresses her behaviour which is the main attribute in smoking and enables a woman centred approach. Woman centred care is expressed as choice, control and continuity of care in the Changing Childbirth report (DH, 1993 cities in Leap 2009).   Ã‚  Behavioural change approach enables the use of communication and counselling, empowerment, decision making, fostering community groups and social support networks (Dunkley 2000).   The process of change includes precontemplation, contemplation, preparing to change, making change and maintenance. The woman’s needs and midwifery care involved All care given was in accordance with the National institute for health and clinical excellence (NICE, 2010): public health guidance 26. Precontemplation: in this stage change to lifestyle has not been considered.   Miss Yardley has progressed from this stage has she identified willingness to try quitting.   This shows the limitation of the model when used with an individual who is thinking of changing. Contemplation: the individual is thinking about change. The client’s willingness indicated readiness for change, adequate information was giving during the booking appointment through leaflets and other forms of resources.   Due to the step by step structure of the model, it was easy to identify the stage of change. Preparing to change: Miss Yardley has read all the information given and had taken up the referral.   Though she continued to smoke but expressed to have cut down to 10 cigarettes a day.   This shows the effectiveness of the model, though she is not at the point of change the use of counselling and information regarding risk has empowered some form of change. Making the change: a date was choose.   She had cut down from 10 to about 8 a day depending on her moods; she maintained her appointment with the specialist. Maintenance: there is a possibility of relapse at this stage as change is not a smooth process (Naidoo et al, 2009). In Miss Yardley’s case change would have to be assessed through to the postnatal period, in order to determine adequate health improvement.   Ã‚  According to At booking, Miss Yardley’s pregnancy was considered low risk, which meant that her care was given mainly in the community.   Her exposure to smoking was identified through discussion.   Carbon monoxide test was not carried out as it is unavailable in the located hospital.   Information regarding the risk of smoking in pregnancy to her and the unborn child was explained and information leaflets and contact numbers to relevant smoking services given.   Passive smoking was addressed and the effects pointed out.   The benefits of stopping smoking to her health and that of the pregnancy outcome were highlighted, financial benefit was also explained.   The need to quit, rather than cut down was explained.     Ã‚  Informed consent was given and referral made to the community smoking cessation midwife.   Encouragement and praise was given at this stage.   As she identified her mother to be a smoker, information on how to reduce passive smoking was explained and rel evant stop smoking service contact were given to help her mother.   The pregnancy book by the Department of Health was given for general education on pregnancy and the section on rights and benefits was highlighted to help with benefits as she was unemployed.   Care given was accurately recorded in accordance with NMC code (2008) to enable continuity of care. At 28 weeks plus four days, she was seen for a routine follow up antenatal appointment with the midwife. She expressed to be well, no concerns regarding fetal movement noted, no abnormalities detected with other routine examination such as symphysis fundal height measure.   The appointment was used as an opportunity to assess her exposure to smoke, and to identify whether smoking cessation was maintained.   Benefits of quitting were further stressed and encouragement was given.   From her appointment with the smoking specialist, it was evident from documentation that improvement were being made in regards to the carbon monoxide readings as she had reduced the amount of cigarette smoked and was preparing to achieve a set date. The role of midwife in public health and health promotion Midwives have been identified as health professional responsible for identifying this target group of smokers (pregnant women).  Ã‚   Midwives have access to the life cycle of very important group of people; therefore they play a part in the government target of reducing smoking in pregnancy (Pollock 2003).   Partnership with woman is essential in achieving health promotion and maintaining government set public health targets.   According to Leap, (citied in Ebert et al, 2009), ‘midwives reported their role as facilitating choice and empowering women through partnership and effective communication’.   the midwifery partnership model of care   Communication is an important role for midwives, in health promotion it enables continuity of care through adequate documentation, verbal interaction with women enables relationship to be formed which further improves women centred care approach.   Byrd (2006) ‘states that relationship are able to persist trust and attachment developing as long as people fulfil perceived obligations of behaviour and communication’ (Ebert et al 2009).  Ã‚  Ã‚   Multidisciplinary team working to enable adequate care is provided is also a vital role of midwives in health promoting and improving public health.  Ã‚   Midwives and nurses frequently utilise holistic concept of health to underpin practice (Beldon and Crozler 2005).   Therefore when provide health promotion it is important that the women’s needs is addressed holistically in accordance with midwifery practice and not based on medical interpretation. Conclusion In conclusion, it is evident that smoking during pregnancy is an important aspect of public health and therefore an important part of midwifery practice.   In particular, health promotion in daily practice is required to prevent any further complication to mothers and their unborn babies.   Smoking is a major public health issue that continues to contribute to social and health inequalities.  Ã‚   Working with Miss Yardley enabled me to provide care tailored to her needs and goal set to quit smoking and were identified by the client.   Though I was unable to follow her care care through, I feel adequate support provided through the smoking cessation referral would enable her to maintain her set goal and improve her health and that of the unborn child.

Old to New SAT How to Convert 2400 to 1600

Old to New SAT How to Convert 2400 to 1600 SAT / ACT Prep Online Guides and Tips If you are taking the new SAT in spring 2016 or later, your test will be significantly different from the current SAT. What are the main differences between the old and new SAT? How do you convert between the two tests? How do these changes affect you as the test taker? Differences Between Old and New SAT There will be a lot of minute differences between the two tests, but the big changes are: There will be twosections instead of three: Math andEvidence-Based Reading and Writing. Due to these section changes, the composite scores range will be 400 to 1600, instead of 600 to 2400. The types of questions asked will be changed. For example, the newEvidence-Based Reading and Writingsection will no longer have the sentence completion vocabulary questions. Instead, there will bemore passage-based critical thinking questions. There will be no penalty for guessing on questions. On the old SAT, you received minus  ¼ point for every incorrect answer. There are many more changes to the new SAT, and I recommend you read about the others as well. However, the changes I mentioned are the biggest and most important to understanding the conversion. How to Convert 2400 to 1600 The College Board has not announced any specific conversion method (nor have colleges announced how they will compare the old and new test). However, here at PrepScholar, we have come up withtwo possible conversion methods. Fast Method: Simply multiply the old SAT score by â…”. For example, if you received 1800 on the old SAT, the calculation would be 1800 x â…” = 1200. Yournew SAT score would be 1200.There are a couple issues with this fast method. It doesn’t take into account that Math will be more heavily weighted on the new SAT (since it will make up  ½ instead of â…“ of the score), while the Critical Reading and Writing will count less as they are combined. Our next method resolves this issue. Weighted Method: First, average the Critical Reading and Writing section scores. Then, add that average to the Math section. For example, if you received 1800 on the old SAT (Math 700, Critical Reading 650, Writing 450), you would first average 650 and 450. (650 + 450) / 2 = 550, then add that to Math, 550 + 700 = 1250. Yournew score would be 1250. However, if you received 1800 on the old SAT but your score breakdowns were Reading 700, Math 450, Writing 650, you would have a different new composite SAT score. (700+650) / 2 = 675, then add Math. 675 + 450 = 1125. Your new score would be 1125. With the same composite score (1800), you can end up with two different new SAT scores based on the Fast or Weighted Method. Using the Weighted Method, your composite score will be higher if Math was your best section or lower if Math was your worst section.Use the Weighted Method for a more accurate conversion that takes into account the importanceof each section on the new SAT. What Does This Conversion Mean For You? As I mentioned before, Math is more heavily weighted, as it will now account for  ½ your composite score instead of â…”. If you're good at Math, this is great news! As you could see above, your high Math score will bring up your composite score. If, on the other hand, you struggle in Math, this change isn'tso great. As you could see above, if Math is your weakest section, you will end up with a lower composite score on the new SAT.You'll need to do more SAT Math preparation to make sure you get a high Math score, so you get a high composite score. Also, the types of questions asked will be changing. As I mentioned, there will no longer be any fill in the blank vocabulary questions. Instead, there will be more critical thinking and data analysis questions. If your strength is memorization, you'll probably not do as well on the new SAT. If you are better at critical thinking, you'll score better on the new SAT. What’s Next? Learn more about the new SAT: How to Study for the New SAT in 2016 5 Reasons the New SAT Changes Aren't Revolutionary Complete Guide to the New SAT in 2016 New SAT Essay Prompts: How Are They Changing? Want to improve your SAT score by 240 points?We've written a guide about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Higher Education and Employment Essay Example | Topics and Well Written Essays - 750 words

Higher Education and Employment - Essay Example The majority of the people are attaining degrees and having opportunities to study further. This has drastically and immensely increased over the years in the U.K and all over the world. Now around 40% of the people now move on to proceed with advanced education. Though the expansion of education has benefits it also carries on demerits. A concern of a lot of people being overqualified and having more than is required is increasing. As a lot of commentators are arguing there would soon be a problem of ‘oversupply’ since the number of people available and looking for employment and are backed with degrees are most and are even exceeding the present number of work vacancies available. The other problem faced would be the loads of people who have attained degrees can neither get their graduate jobs or are get payment lower than they are entitled to. The graduates also may earn less than those that stopped their education at the A levels or even earlier. A recent survey in t he U.K has shown that many of the employers have increased their demand of skilled workers rather than the graduates. It has been projected that skilled employees have more efficient and impressive work than the graduates themselves who are backed with certificates and credentials, but do not have enough skills needed for the work itself. In the government reviews recently, in 2006, the number of skilled workers has substantially increased from one out of five in the year 1984 to at least 27 % in the year 2004 and is still showing an increase to date as projected (Vignoles, 2008). The trend reassures and shows that there is room in the job market available to accommodate more and more skilled workers and graduates even with the increase in numbers. Considering the world, we are heading in even economists project that there would be a higher demand for skilled workers rather than the graduates themselves in the future. In addition, the need for the skilled workers is also taking a to ll in the higher increase. This can act as a re-assurance for the people considering joining higher-level education or not. Surveys, however, tend to give graduates a bad vibe. The works say that graduates have in the recent past seen a decrease in their relative earnings. Comparing a graduate and a person that stopped their education at their A levels, but has enough skills; the latter earns a slightly higher earnings of about 30% more than the former. Where we might be reaching, degrees may be losing their value. Other evidences support such worries that around one third of graduates fail to get a graduate level-job. However, not all graduates struggle to find jobs. Some degrees are able to achieve much higher wage premiums than others. There is a huge and large variation of earnings of graduates with people. With that said, the major and industry a student happens to choose ultimately has an enormous impact on the earnings they are going to get in the future. For example, those w ith bachelor’s degrees who work in science technology, science, or engineering earn much higher on average than the graduates with advanced degrees of any level who work in fields such as education, sales, and community services (Vignoles, 2008). This shows that no matter the level attainment or the field of study, earning a degree is much helpful and often integral to a huge financial success later in life. Researchers also show that not only is a degree, not worth it, but also has it premiums growing vastly. In some study, it has been shown that the minorities; the women earn much less than the males in terms of wages. In order for women the women who want to earn more premiums than what their male counterparts do,

The Turn of the Screw Essay Example | Topics and Well Written Essays - 1000 words

The Turn of the Screw - Essay Example Hence, the prologue introduces the story as a long-kept secret that is about to be revealed. The secret as narrative strategy consists in the omission of information by the narrator, in order to maintain the narrative suspense among the readers, which can be compared to Douglas’s attitudes towards his audience. An atmosphere of mystery surrounds Douglas’s introduction of the story: his agitation, his reluctance to tell too many details (â€Å"You’ll easily judge†¦ you will† [24], â€Å"That will come out. I don’t anticipate† [28]) and his hiding of the governess’s manuscript before he decided to read it. From the prologue, it becomes obvious that the narrator is not only a subject who tells, but also a subject who allows herself/himself to remain silent. As soon as the narrator chooses â€Å"not to tell† everything, we notice that the great secret of the ghostly experience is made of a chain of â€Å"little† secrets, some of which are partially revealed (the cause of the former governess’s death, the reason of Miles’s expulsion from boarding school), whereas others remain untold, and the very ending of the story becomes a secret to the readers, that is, Miles’s death, a question that has generated a lot of interpretations among the scholars. Priscilla Walton assumes Miles’s death as a Pyrrhic victory of the governess’s over the ghost of Peter Quint, who possessed little Miles (315). She states that he died due to his conflict on sexualities. On the contrary, Teahan claims that Miles was strangled by the governess. The climax of the story coincides with the governess’s fatal â€Å"reading† of Miles: unable to tolerate the ambiguity of his failure to conform to her polarized stereotypes of the sexually innocent â€Å"angel† and corrupt â€Å"fiend†Ã¢â‚¬ ¦, she fixes his meaning by strangling him in a deadly literalization of the recurring metaphors of â€Å"seizing† and â€Å"grasping† that track her struggle

Using Teams in Production and Operations Management Essay Example for Free

Using Teams in Production and Operations Management Essay 1. Determine the most important five (5) skills that a forensic accountant needs to possess and evaluate the need for each skill. Be sure to include discussion regarding the relationship between the skill and its application to business operations. Forensic accounting is science of examining the organizations, people and money and their relationship. In other terms, applying specialized knowledge and investigative skills to collect, analyze, and evaluate a financial situation, then communicate those findings in a courtroom, boardroom, or other venue. Forensic accountants are experienced auditors, accountants and investigators of legal and financial documents that are hired to look into possible suspicions of fraudulent activity within a company; or are hired by a company who may just want to prevent fraudulent activities from occurring. They also provide services in areas such as accounting, antitrust, damages, analysis, valuation, and general consulting. Forensic accountants have also been used in divorces, bankruptcy, insurance claims, personal injury claims, fraudulent claims, construction, royalty audits, and tracking terrorism by investigating financial records. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials. (Forensic Accountant, 2009). We can say that the forensic accountant is an independent witness and does not advocate for his or her client. Massive accounting scandals at Enron, WorldCom, and many others, as well as the collapse of one of the â€Å"Big Five† accounting firms have increased the  public’s awareness of fraud and fraudulent financial reporting. This increased awareness of fraud, along with recent financial catastrophes including the collapse of investment banks and major turmoil on Wall Street has made the need for forensic accountants even greater in recent months (Solnik, 2008). In the globalizing economy, every organization needs tranquilizing effects of a consultant to refrain execiveness in business life. It is obligatory to benefit from forensic accountant and audit service from opening to closing period of a company. In that case, the characteristics and traits of experts that provide forensic accounting and audit service have importance. Forensic accountants have to evaluate, analyze, translate, summarize and communicate technical financial information in a clear manner that is supported by facts. They should have an understanding of legal practices. Also, they should possess the skills to recognize substantial evidence beyond just surface evidence when working with a situation According to survey conducted by DavisFarrellSuzanne 60% or more of the forensic accountant ranked being analytical, detailed-oriented and ethical as essential traits and characteristics. All respondent groups agreed that being analytical was the most essential characteristic for the forensic accountant to possess. This finding suggests that, from a marketplace perspective, whether you are a traditional accountant or a forensic accountant, there are at least three traits and characteristics that are shared by and essential to both professions (2009). Today ´s cases are so implicated that they require to be approached analytically and systematically. Complementing the analytical characteristic is the â€Å"inquisitive† characteristic and the â€Å"persistent† characteristic. These highly ranked traits suggest the need for the forensic accountant to seek out all relevant information for an engagement, as well as be able to process it and solve the problem at hand (DavisFarrellSuzanne, 2009). Forensic accounting requires an inquisitive mind, tenacity and attention to detail, excellent  communication skills both written and oral, and an ability to deal with a large amount of documentary evidence whilst working to a tight deadline, knowledge of relevant law and experience of court procedures. 2. Describe the role of a forensic accountant within a courtroom environment. The term â€Å"forensic accounting† refers to financial fraud investigation which includes the analysis of accounting records to prove or disprove financial fraud and serving as an expert witness in court to prove or disprove the same. Thus, basically, the forensic accounting is the use of accounting for legal purposes. A forensic accountant is involved in the investigating and analyzing financial evidence, development computerized application to assist in the analysis and presentation of financial evidence communicating their finding in the firm of reports exhibits and collection of document and assisting in legal proceedings, including testifying in court as all expert witness and preparing visual aids to support trial evidence. The job of a forensic accountant including in a courtroom environment often includes: †¢ Assessing losses and potential damage awards †¢ Applying tax law knowledge †¢ Applying knowledge of financial accounting practices †¢ Research †¢ Report writing †¢ Providing courtroom testimony †¢ Conducting and assisting in external investigations †¢ Working closely with law enforcement officers and agencies †¢ Working independently †¢ Auditing internal and external financial documents †¢ Conducting and assisting with internal investigations (Owojori, A.A, T. O. Asaolu, pg.184, 2009). In conclusion, it can be said that mostly providing courtroom testimony and expert witness are the main roles of a forensic accountant within a courtroom environment. 3. Analyze the legal responsibility a forensic accountant has while providing service to a business. As an independent expert, there is no duty of loyalty to either you or your client. The forensic accountant may advocate only for his opinion or position and nothing else. (Forensic Accounting Overview, 2011). He uses his accounting, auditing and investigative skills to assist in legal matters. And his duties involve investigating and analyzing financial evidence, producing reports and testifying in court as an expert witness. Legal responsibilities a forensic accountant while providing service to a business are; †¢ Whistle blowing: Whistle blowing is reporting of frauds or suspected frauds. As an accountant employed to fit into the position of forensic personnel, it is the duty of forensic accountants to always look for signs of fraud and blow whistle to help uncover the fraud. †¢ Fraud detection, deterrence and prevention: Forensic accountants apply internal control techniques, auditing and information systems. The institution of reasonably sound internal control is the surest way to detect, deter and prevent frauds and financial crimes. Therefore, forensic accountants should endeavor to set up internal control system and monitor it to ensure proper implementation. †¢ Support for investigation: This duty can be cooperating with a lawyer or consulting a company. 4. Research two (2) cases where forensics accountants have provided vital evidence in a case. Summarize the cases and the importance of the forensic accountants’ role during each case. Case 1: Fraud has been a threat in business since business began. Enron scandal was one of the big threats that business world encountered. It can be said that the Enron scandal helped the birth of the modern forensic accounting. In the Enron case the abilities of forensic accountants were tested, and is still used today as a learning example to forensic accounting students across the nation. As a result of Enron, hundreds of other companies underwent similar audits. Not only did it help to expose other companies with similar fraudulent accounting practices, it created a series of systems for yearly audits to ensure the safety of stockholders. As such it also widened the field for accountants who specialize in forensic accounting. Forensic accounting also protects the public interests and financial security by guarding against dramatic stock drops, such as what was seen in the Enron scandal. It also increases public confidence in the stock market, and encourages people to invest in the markets with a greater sense of security. Though forensic accounting acts as a prevention of tax fraud within businesses such as Enron, its not necessarily the solution. The solution is vigilant record keeping and ethics training within businesses. There will always be employees of companies with less than perfect ethical and moral values. However, if those around them are trained in ethical behavior, and the company has plans in place to protect themselves against fraud, forensic accounting will not be necessary. Enron case had a wake-up call effect to track the fraud and contributed to developing forensic accounting acts. Case-2: In 1997, Sunbeam, a company that manufactures small tools. Sunbeam sold huge amounts of its products to other companies at a discount, but kept the items in warehouses. On paper, the company appeared to have had high sales; however, Sunbeams warehouses were full of unsold product. This practice was uncovered by a financial analyst at investment firm Paine Webber, who downgraded the value of Sunbeams stock (How Forensic Accounting Works, 2012) Bill and hold that Sunbeam used isnt illegal, but Sunbeams shareholders felt deceived and filed lawsuits. Sunbeams accounting firm, Arthur Andersen performed an audit and reported that Sunbeams books were accurate and in accordance with federal guidelines. However, the board was unsatisfied and hired Deloitte Touche to review Arthur Andersens audit. This follow-up uncovered proof that the numbers had been manipulated. The Securities and Exchange Commission investigated Sunbeam, and its CEO, Alfred Dunlap, was fired and forced to pay millions of dollars to settle investment lawsuits. He paid $500,000 in fines and was banned from serving as an officer in a public company.

The Problem of Street Children in Brazil Essay -- Poverty Child Impove

The world of poverty is a complex one with similarities seen in every society. In Brazil, poverty has created an especially dark situation in which society's most vulnerable children are forced to live or work on the streets and fend for their lives on a daily basis. In many societies, poor children are exposed to street life, but Brazil is interesting in that many of its citizens have changed their mentalities from viewing street children as creative ?urchins? to viewing them as vermin that must be discarded, often through murder, all while blaming the victim. In the world of poverty, there is extreme competition for few resources, and it is other low-income people who often support wiping children off the streets, instead of sympathizing with them. It is a huge paradox that Brazil, with some of the world's most progressive legislation regarding children, encompassed in the Statute of the Child and Adolescent of 1990, also has some of the world?s most horrendous violations of human rights against the group. A combination of market forces, the state, and international organizations must fight poverty and societal structures that leave children susceptible to violence if they, and thus Brazil?s future, are to survive. The root cause of street children is poverty. ?Rural poverty, neglect, and enforced displacement from the land? forced huge numbers of peasants to leave the countryside for urban areas, hoping for industrial jobs especially in cities like Rio de Janeiro and Sao Paulo (Jubilee Action 1998). The process of urbanization increased in the 1970s and 1980s, with 56% of Brazil?s population living in urban areas in 1970, which increased to over 75% by 1990 (Moulin and Pereira 2000, 44). Whereas in the rural areas they wer... ... Risk in Rio de Janeiro.? In Children on the Streets of the Americas, ed. Roslyn Arlin Mickelson. New York: Routledge. Petit, Juan Miguel. 2004. ?Rights of the Child: Mission to Brazil.? The Special Rapporteur on the Sale of Children, Child Prostitution and Child Pornography. www.andi.org.br/_pdfs/JuanMiguelPetitreport.pdf. 2 Dec. 2004. Scheper-Hughes, Nancy and Daniel Hoffman. 1998. ?Brazilian Apartheid: Street Kids and the Struggle for Urban Space.? In Small Wars: The Cultural Politics of Childhood, ed. Nancy Scheper-Hughes and Carolyn Sargent. Los Angeles: The University of California Press. Vianna, Solon Magalhaes and Iara Marques. 1994. Decentralization and Policies for the Protection of Children and Adolescents in Brazil. UNICEF International Child Development Centre. Innocenti Occasional Papers Decentralization and Local Governance Series, Number 14.

Global Systems Development Corporation Essay

GSDC is a software development firm with sales, marketing, and project offices in major cities of North America. We provide a global project management services, on-site personnel as needed for design, and testing and liaison with teams of developers in India and Eastern Europe. GSDC is known to have extensive experience in website development and have completed several successful websites implementation for institutions of higher education. Background and analysis STI has been working with GSDC to implement the new website, and GSDC views STI as a premier customer. As the project has unfolded, however, cost overruns and delays have occurred. STI claims that GSDC underbid the project and was too optimistic in its bid and project plan. Time has been lost and the project has cost overruns to date of $200,000. Given today’s  date and the need to have the site in place, STI management has clearly articulated that the new website must be up and running within 60 days of the beginning of these negotiations. Proposed goals, objectives, target population and implementation plan Considering the state of the project we are about 75% complete and we can finish the project under tight constraints. GSDC is the most knowledgeable and with only 25% left of the project left to complete we believe that the completion of the project by GSDC would benefit both parties. Both sides can take a â€Å"lessons† learned. Considering the work completed there is not much left of the project to scope and our confident that we can finish out the final pieces and components of the website. The value in continuing the relationships shows that both companies have a level of professionalism and a can do attitude that is admirable in the business world. The most important consideration for GSDC is that we meet our clients’ needs and that the customer is satisfied with the finished product. The must complete the website for the negation to be considered successful. Annual project budget Organization HISTORY, MISSION, Vision and Structures STI Institute is located in the Midwest offering wide ranges of programs in arts and sciences, business, and education programs. The school includes a variety of Master’s Degree programs, and continuing education for the community. The institute Attracts over 6,000 students annually, 5,000 undergraduates, 1,000 graduate students, as well as part-time students in the Midwestern region including local and state. We have been working with GSDC to implement the new website, and we both agree that the project costs are over budget. There has been too much time delay, and we need to come to an agreement to finish within 60 days of beginning negotiations. Proposed goals, objectives, target population and implementation plan Project is almost at completion but with the communications between both parties not being clear on requirements. After reviewing the complaints from GSDC the overall solution will agree upon STI select few to work closely with GSDC personnel to exchange ideas and come to a resolution. We will clarify requirements, support the on-site and remote development teams, and perform timely testing. In order to be 100 % complete within the 60 day period. The value in continuing the relationships shows that both companies have a level of professionalism and a can do attitude that is admirable in the  business world. Once everything is agreed upon we suggest we have are selected personnel to video conference with GSDC on an agreed time to make sure the progress is underway. Therefore if there’s any changes to be made it in constant overview and finished in time.

Patient’s Rights In Practice Essay

In the field of healthcare, patients have several rights they can or should utilize in order to receive the maximum benefit out of the treatment they receive. The patient should be thoroughly evaluated and one should make sure that all their rights and responsibilities are respected. However, we should also be aware that there is more than just accepting the rights and responsibilities of the patient. The decision made by the healthcare professionals should be legal and ethical in every sense. In my study, I present a case of a 14-year old girl (let’s name her Sara) who was presented to the hospital when she was found with cramps. Unfortunately, upon ultrasound scanning, it was revealed that she was pregnant. The pregnancy was ectopic. She was obviously hesitating to reveal this to her mother and she planned to undergo the surgery by signing the legal consent herself. However, the girl being underage, consent is definitely an issue as one has to be 18 years old or more to sign the legal consent. There are pros and cons of the issue here that will be discussed elaborately based on several evident journals supporting my arguments. As stated earlier, it is absolutely essential to make the patient aware of his or her rights and in our case, Sara is negligent regarding her rights as she is underage (14 years old). How has she really utilized her rights and what rights she didn’t utilize that could have benefited her? The first right that Sara had utilized correctly was the right to use the free hospital services as a public patient. The second right that can be applied in Sara’s case is her right to be treated with respect, dignity and consideration without taking into consideration of her age, gender, religion or culture. The third right that can be applied is the right to information where she can choose either to be a private patient or a public patient. The fourth right that is applicable in Sara’s case is her right to treatment based on how unwell she is. The fifth right that fits into Sara’s description is her right to participate in making her own decisions regarding the healthcare. Sara also has the right to learn more information about her treatment and risks in her own way so that it is easy for her to understand. This can be regarded as her sixth right. Her right to give permission for the treatment can be her seventh right and Sara’s eighth right is her right to keep her information confidential and private (Queensland Health Public Patient’s Charter, 2002). While all her rights have been outlined above thoroughly, let’s look into each and elaborate into each concept by supporting the arguments as well with examples. Each right mentioned above conforms with her age and her right to treatment. In the first right, she gains access to free health services from the hospital which is absolutely vital as she is a resident and under the program she is insured in, she is entitled for benefits. The second right is her right to treatment irrespective of her age and other attributes. Obviously, Sara is underage and by no means does her current age status deprive her from receiving the right medical treatment. The third right that has been explained above is her right to be a public or a private patient. She can pay her own bills or have Medicare pay for her. Since she is underage, this right will apply but as a public patient as private patient right makes no sense in her case as she is not earning (or her financial dispositions have not been displayed). Sara’s fourth right is her right to treatment based on her condition diagnosed, which again, fits into her category. Her right to treatment here is a surgery for her ectopic pregnancy and that should be done at the right time. The suggestion given by the health professionals is accurate and therefore, she can proceed with the treatment whenever she wishes (Queensland Health Public Patient’s Charter, 2002). Sara’s fifth right is to choose the kind of healthcare treatment she wants to proceed with. Obviously, in her case, we see that she is negligent regarding this right. However, the healthcare professionals such as the nurses or physicians may advice her (only) regarding her options. Sara’s sixth right, as entitled, is to learn more information about the treatment in her own way. In her case, it would be a simplified language (and not in medical terms) to explain what has actually happened to her and what she has to do for her ectopic pregnancy. Sara’s seventh right is her right to give permission for the treatment. She can refuse or accept to perform the surgery but as in her case, a surgery is absolutely essential as she has an ectopic pregnancy but if she refuses to do so, the healthcare professionals or physicians cannot force her into changing her decision and granting them the permission to pursue with the surgery. And finally, Sara has the right to keep her information confidential. Since she doesn’t want her mother to know about her pregnancy, any information about her pregnancy and surgery should be kept strictly confidential unless absolutely necessary to reveal, only by the patient’s permission (Queensland Health Public Patient’s Charter, 2002. All the patients have their own rights and thus they should be respected as well as taken care of without any sense of hostility towards them. Sara’s first right, as stated, is her right to use free hospital services as a public patient and accordingly, she has utilized her first right. Medicare was first introduced in Australia in the year 1984. Under the public sector of health financing, it has two vital functions, one of them being to cover the cost of public hospital care and other of medical physicians or practitioners. As quoted by the article below, â€Å"Under Medicare, all permanent Australian residents are entitled to free public hospital care when choosing to be public patients. Doctors who are appointed in the hospitals provide their medical treatment. State and territory governments provide public hospital services and work closely with the federal government and professional bodies to ensure that quality of care and appropriate standards are maintained†¦ Medicare also meets the bulk of costs for all out-of-hospital services such as general practitioner and specialist consultations. † (Australia Now, n. d. ). As per the quote above, Sara must have been insured under Medicare which is how she was able to proceed for the surgery or even gain access for the check-up where she was diagnosed for ectopic pregnancy. As the ICN code of ethics for nurses states in its preamble, Inherent in nursing is respect for human rights, including cultural rights, the right to life and choice, to dignity and to be treated with respect. Nursing care is respectful of and unrestricted by considerations of age, colour, creed, culture, disability or illness, gender, sexual orientation, nationality, politics, race or social status† (ICN code of ethics, 2005). Ethically and legally, Sara has utilized her rights and therefore, it is ethical and perfectly legal for the healthcare practitioners such as doctors or nurses to treat her in the way she should be treated. As the right and regulation itself states, there is no discrimination based on any attribute in terms of treatment or providing healthcare services. Her third right, as implied, is her right to be a public or private patient. In Sara’s case, there is hardly any choice as she cannot choose to be a private patient (because if you are a private patient, you pay your own bills and if you are a public patient, they can have Medicare to cover your costs). Regarding the healthcare services in Australia, there is absolutely no fee limit that is charged by the doctors and therefore, one has to be extremely careful when making such choices. However, Dr. Stephen Duckett states, â€Å"There is, however, a government-set fee schedule. Doctors can bill patients or send their bills directly to the government insurance authority, the Health Insurance Commission (HIC). If sent to the HIC, the payment is 85% of the government-set fee for out-of-hospital expenses and 75% of the government set fee for in-hospital services; the money is paid directly to the doctor, and the doctor is not allowed to charge the patient an additional fee. About 75% of family physician services are directly billed to the HIC. If a doctor bills the patient directly, the patient then applies for the rebate of the government set fee† (Duckett, 2004). Sara’s fourth right, as outlined previously, is her right for appropriate treatment for the diagnosed condition, which in her case, is ectopic pregnancy. According to Megan-Jane Johnstone, the patients have the right to appropriate case and thus she states in her book, â€Å"Bioethics: a nursing perspective†, â€Å"The right to have access to appropriate care is a second sense in which a right to health care can be claimed. This sense raises important questions concerning the cultural relativity or ethno-specificity of care and its ability to accommodate people’s personal preferences, health beliefs, health values and health practices. Failing to provide health care in an appropriate manner can have disastrous consequences (clinically, legally and morally)† (Johnston, 1999). Therefore, as stated by Megan-Jane, failing to provide inappropriate healthcare may lead to serious consequences and even lawsuits (when taking this in a legal perspective). The fifth right is Sara’s right is to choose the kind of healthcare treatment she wants to pursue with. The healthcare practitioners can only advise her on this matter and cannot force her to choose a particular kind of treatment. As suggested by her ultrasound test reports, Sara is diagnosed with ectopic pregnancy. In her case, the rights are her law. The law protects her rights. Since Sara has no option at all, she plans to proceed with the surgery of her ectopic pregnancy. According to code of ethics for nurses in Australia, as stated below, Nursing care is based on the development of a therapeutic relationship and the implementation and evaluation of therapeutic processes. Therapeutic processes include health promotion and education, counseling, nursing interventions and empowerment of individuals, families or groups to exercise maximum choice in relation to their health care† (ANMC, 2002). Sara’s sixth right states that the healthcare professionals should make her understand of her situation as well as treatment options in an easy-to-understand language. Ethically, it is the right thing to do as the healthcare professionals should make their patients aware of their health condition, its consequences and the treatment options in the easiest manner. In Sara’s case, we see that at a very young age, she is a patient with ectopic pregnancy and nothing except surgery can save her life from being ruined. According to Mary Ellen Trail Ross, â€Å"Nurses must frequently make arduous decisions when faced with ethical dilemmas that occur in clinical practice. Utilizing ethical principles for analyzing and reflecting on the issues may ease this difficult task. In addition, the nurse involved may experience less anxiety and uncertainty over whether or not the correct decision was made† (Ross, 1993). We have observed that the healthcare professionals (in Sara’s case) have respected her rights and have advised her for the most safest and viable option. The role of nurse is taken seriously in this regard as she is the one who takes extreme care in such delicate cases. Sara’s seventh right is her right to give or ask permission for the treatment. Before any treatment is initiated, her complete permission has to be sought. But here involves a complexity. Sara is underage and they should have legal consent from their guardians before performing or prescribing any medical treatment. Judith M. Cassells and Barbara K. Redman emphasize on the ethical dilemmas when concerning the informed consent. In the practice, a nurse should take into account the moral aspects of nursing care when arriving on any decision (Cassells & Redman, 1988). Applying values in order to come into a decision mostly works and therefore, Sara has been given the option for the surgery. According to her right, she can utilize her free will and sign on the legal consent form without any questions from the healthcare provider as her right entails her to do so. However, a legal consent from her guardian would have done her more good as it is essentially vital for someone who is close to her (as in relations) to be by her when this surgery would take place. Ethically and legally, what Sara is doing and has gone through the surgery is right but morally speaking, the presence of someone close would have helped the patient in a great way. Lastly, Sara has her right for privacy. Legally, yes. Ethically- the hospital, the hospital staff as well as the doctors and nurses are not allowed to reveal either. The information serves in the best interest of the patient and without the written consent of the patient, no information is revealed to any person, even if the person inquiring is a close relative. Geoffrey Hunt in his book, â€Å"Ethical issues in nursing† has stressed on maintaining the privacy as it helps in proper management of records and helps the patient be at ease regarding his or her health information (Hunt, 1994). While all her rights have been served and the ethical aspect of every right having been discussed, we have seen how the public patient charter issued by Queensland government helped in making public aware of their rights. The rights stated therein are the laws and the ethics involved stated here are from a nursing perspective. Marie T. Hilliard in her journal article, â€Å"Nursing, Ethics and Professional roles† states that there has always been a growing concern over the ethical codes and practice where nurses are involved but today, immense information has been highlighted for the public as well as the medical professionals in order to understand their practice, their laws as well as their ethics (Hilliard, 1990). Overall, the public charter has highlighted on the responsibilities and rights of the patient in a way that they are able to utilize it with full knowledge and are able to gain the maximum benefit out of it. Reference http://unpan1.un.org/intradoc/groups/public/documents/APCITY/UNPAN016276.pdf http://icn.ch/icncode.pdf

The Last Rajan Essays

The Last Rajan Essays The Last Rajan Essay The Last Rajan Essay the maker of Glaceau VitaminWater. Not bad for a purchase made just nine months earlier. This is a transformed Tata, says Rajeev Gupta, managing director of private equity shop Carlyle Advisory Partners. The global push began four years ago. After a roc? biggest carrier of international phone calls. With its $91 million buyout of British engineering frm Incat International, Tiata Technologies now is a major supplier of outsourced industrial design for American auto and aerospace companies, with 3,300 engineers in India, the United States, and Europe. frst decade as chairman, Tata commissioned a sweeping The crowning deal to date has been Tata Steels review to plot strategy, including a study comparing India with China. He was struck by the sheer audacity of Chinese projects. Whether they built a port or ahighway, they did it big, the kind of scale that caused skepttcs is over the top, he saYs. Bu[ o it. lndia, he concluded, should should Tata Group. By levercgin9 into rurb $13 billion takeover in April of Dutch-British steel giant Corus Group, a target that would have been unthinkable just a few years ago. In one swoop, the move greatly expands Tata Steels range of finished products, secures access to automakers across the United States and Europe, ochargo ^n ; :1ii: r*ii: iffiitf:iij and boosts its capacity fivefold, with mills added in Pennsylvania and Ohio. leagues Now, a new gambit may catapult Tata into the big of global auto manufaCfu? ing: The company is said to be weighing a bid for Jagiar Cars and Land Rover, which Ford Motor Co. wants to sell. On top of all this, 372 Brief lntegratiwe Case 2 The Last Rajah: Ratan Tata and Tata,s Global Expansion 373 Building an oryanization with a coherent vision and major deals and pushed for acquisitions capable of succeeding in so many industries and so many such as Corus. The ventures lnto passenger markets, though, is a daunting cals and telecom are his task. Asia has wrtnessed babies. And Tata is rnstrumental the rise of many soup-to_nuts in hatching new busi_ behemoths that thrived nesses, bouncing ideas gleaned when economic tides were from his travels to manag_ high, such as Koreas Daewoo, ers for. follow_up Thailands Char. oen Pokphand, and Indonesias Salim Ratan Tata serves another Group. Most eventually fell vital function: While at ease apart. The leal test for Tata, with lawyers and inves tment too, is likely to come when bankers, he remains firmly Indias boom abates and bat_ planted in the developing tles for talent and market share world. He is a passlonate pl-o_ invol ving both aggr. essive motel of corporate social responsibilitv. Indian r. ivals and deep-pocketed a mission that multinationals intensify dates to the group,s founding But unlike most other Asian groups, ,Tata in the 1SZos by Tatas greatalready has grandfather, Jamsetji proved it can survrve turmoil Tata. The founder w as a proneering and constantly reinvent industrialist, philanthropist, itself, says Harvard Business and fervent nationalist who School professor. Tar. n traveled to the United States with Khanna, who has closely studied a swaml, meeting the the group for a decade. tycoons of the day. He opened AI the center of the emptre is India, s hrst textile mill, in Tata himself. An ar. chi_ large part to wean Indians tecture graduate from Cornell from their industrial dependUniversity in 1 962, he ence on Britain, which until then serves as the gr. oups chief dealmaker had miIed much of the vrstonar. y, and spir_ subcontinent,s cotton and then itu al cement. He joined the company, shipped the high-cost cloth after college, then back to the colonies. Tata offered steadily rose thr. ough the ranks. worker. benefits such as He took over 16 years child care and pensions long before ago-after the death of his gregarious most companies in uncle, J R. D. the West, and later one of Jamsetji s Tata-just as India began dismantling sons helpecl bankroil decades of socialista young Mahatma Gandhi while style business controls. Tata has he agitated in South overseen sharp downsizAfrica for the rIghts of immigrant ing, ris? plunges into auto Indians. manufacturing and telecom, To thjs day, the Tata Gloup and a transformation of the r. mains devoted to good conglomerate s insular and works: Charitable trusts own lethargic management culture. 66 percent of the shares in Now he wants to prove parent Tata Sons, and many of its Tata companies can c ompete companies fund gr-assin the rich West as well roots antipoverty plojects that seem as in the unpredictable but far lemoved from hugely promiOing markets of their core businesses. Ask the developi ng world. Whats the chairman to name mole, Tata wants to set gloups the biggest challenges and he quickly the group solidly on a path to achieving all this befo? cires two: Talent, and retaining he retires. our value system as we get bigger. and more diverse. We have The barrel-chested tycoon to rncrease the management hasn,t named a successor. or bandwidth, and with the same said when he plans to step ethical standards. ,, down. He,ll t* iO in Decem_ He also concedes that the gr. oup be? , but he still has a vicelike is much less focused handshake, and associates than he envisioned back in are amazed at his command 1991, when he pledged to pare of nomb. , and technical it from details of the various Tata scores of companies to companfr. fri_r. es his fail_ . just a dozen did dump marginal businesses-cosmetics or so. Tata ure to designate a successor all the more disconcerting. cement-but pants, and Some even quesrion entered letail, telecom, biotech, wherhe? hi. ,t;;:tuiriigtrt and others spur the Today, Tata Group . ,V/ho compnses nearly 100 companies will U tti 4uf,;rorries one i:ups breakup. with 300 subsidiaries in 40 businesses. veteran insider. ,,Will there even be u-. noul leader? ,, Slimming the group down is Tata to oversee the gr. oup. y at a company museum. rough gener. tions of parsi escended from persians. one ar. ea where set out to do,,,he admits. I have not succeeded in what I d childless_and his siblings. It His r-eclusive half_brother, tail chain, but it,s unclear Succession ,,is a problem,,, volved in more issues than does step down, Ratan Tata hough he and other family of shares in Tata Sons, the h controlling stakes in its three half_sister. s aren,t s key units including Tata inrimarely inr4plved in all nesses His hope is that Tata s unorthodox structurc will give individual companies the agility to respond to new opportunihes and ill. ats. The organization is a lot lighter than a Wester. n conglomerate, says Alan Rosling, a Bliton who s pearheads international expanston for Tata. There is no central sftategy. We don t even have consolidated finan_ cial statements, The group is bound together by the small staffs of Tata Sons and another holding company, Tata Industries. These two chaired , by Ratan, provide strategic vtslon, control the Tata brand, and lend a hand on big deals. And Tata Sons can raise cash to launch new busi_ or help fund purchases such as Corus. In 2004 ]t 344 Part 3 lnternational Strategic Management in pulled in $1. 3 billion by floating a 10 percent share the companYs home b time capsule of a more city of genteel coloni urld, hukd from the $40 million a Year sup even though it emPloYs residents. And in its agreed Iesembles a I age, a leafY wide boulesPends some to early retirement got full pay until age 60 and lifelong health care. Tata Steel also spends mlllions annually on education nearby health, and agricultural development plojects in 800 a dusty outpost villages. In Sidhma Kudhar, for instance, of whitewashed stone houses with thatched roofs the crop 32 families until two years ago subsisted on a single a nonintrusive manner. The chief steward, though, cleally is Ratan Tata He jatlopha bushes seedlings for future income, as well as now whose ieeds can be used for biofuel Most childlen village has attend classes in the reftrrbished school, and the tllee televisions, powered by Tata solar units that also supply clocks. strike at Tata Motors Pune plant, militant unionists of the assaulted Tata managers and occupied a section city. higher-cost operations u*stion will the test now that Tata loads the Indian steeland absorbing Corus weaken malgins One key If you Put a gun Tata is what to do with Cotus mills such as the one at port Talbot in Wales, which employs 3,000 workers Tata says had better take the gun Im not moving. uraman, But the u it, says Muthpeople Ive ever Tata Steel Talbot to have to cut jobs. and broke the strike aft and the milita nts. While he doesnt look hes one of the toughest A delegation of 20 Corus labol reps known. The transformation of Tata Steel illustrates his impact obal In the early ompetition, antiquated P entation . *itl or1- Leahy. But how will own We comichael they be able to translate those prin- calls Muthuraman. Over the yeats, Tata cut the workforce from 78,000 to 38,000 and spent $2. 5 billion on modernization A decade later, Tata Steel had become one of the worlds efficient and profitable producels and began to most acquire rivals. Ratan was the chief architect of the Coius deal, says Muthuraman. I was worried about the conmagnitude and the amount of money But he instilled Because Tata is one of the few big fidence. The strategy: ore steelmakers with its own abundant coal and iron produce raw steel at low cost in India and reserves, it can then ship it to Oorus first-rate mills in the Vyest to make finished products. But Tata Steel highlights the challenges of balancing Old World ways w ith New Economy realities Jamshedpur TheY ciples into the British and European context? couldnt answel that' A bid fol Jaguar and L even more daunting challe give Tata a luxurY bland an would be an uPhill climb to r which was damaged bY sha Tata executives, who wont c and Land Rover, have dow United States, citing the hig mitments in emerging m mall cars under the Rover years amid comPlaints abou once made onlY trucks, sur cess of the Indica, an affor grief lntegratiwe Gase 2 The Last Rajah: Ratan Tata and Tatas Global Expansion 375 from scratch and rolled out in the 1990s. The Indica is now Indias number-two car and is selling well in South Africa, Spain, and Italy. Tata also will soon stafi exporting cars and trucks through a venture with Fiat (FIA) and is eyeing a similar project in South America. The company had another big hit in 2006 with the Ace, a bare-bones truck for less than $6,000. Tata already is boosting its output from 75,000 minitrucks to 250,000. energy giant British Peffoleum (BP), supplies buildings in Germany with rooftop solar-electric systems. But in developing nations, the company sees a vast market in bringing affordable power to villages that are off the power grid. The company has introduced low-cost, solar-powered water pumps, refrigerators, and $30 lanterns that bum for two hours on a days charge. And it has fitted 50,000 homes with $300 systems that can power two lights, a hot plate, a fan, and a l4-inch TV. But this is a drop in the ocean, says Tata BP Solar CEO K. Subramanya. We ought to be touching millions. There is little question that the opportunities for Tata in India and abroad are staggering. But can the group succeed on all these fronts simultaneously? The interesting dilemmas will come when the Indian economy slows and some Tata affrliates inevitably stumble. Future managers could look at expensive burdens such as Jamshedpur and rural-development projects as tempting targets for cuts when times get tight. Tata companies could lose interest in low-cost goods for the masses without a passionate promoter as group chairman. And the group could take a tougher look at businesses to spin off. For the foreseeable future, though, these are nonissues. Though Tata vows that he wont carry this on endlessly, he says he will stay on at least two years beyond when he chooses a successor. So he seems likely to fulfrll the last big item on his agenda: building a network of companies capable of tluiving in 21st-century global competition while still adhering to traditional values long after the departure of Ratan Tata. Strrrnlrles Ratans big passion, though, is the one lakh car. (One lakh is 100,000 rupees. And that many rupees equals about $2,500. ) Since the mid-1990s, he has wanted to develop reliable but supercheap vehicles, a project he believes could ultimately revolutionize the auto industry and make India a major economic power. Tata personally supervised the project and traveled frequently to Tata Motors development center in Pune to check on progress. Originally he envisioned a fundamentally new kind of vehicle-one made of plastics, for example, that didnt even resemble what we think of today as a car. He concedes that the spartan, oval-shaped model to be launched n early 2008 doesnt meet his lofty aims. Its made of steel. And it looks like, well, a car. To get the price to $2,500, engineers shrunk the size and stlipped out frills such as reclining seats and a radio. There is not a lot of innovation, he says. We didnt reinvent the business. Tata has similar ambitions to reinvent solar energy. Tata BP Solar Ltd. , a $260 million venture with British Go-Go Tata Since beginning a global push four years ago, lndias once-plodding Tata Group has expanded aggressively at home and abroad in a wide range of industries. Some of its major holdings: Building a new car plant and sharply boosting output of its small truck, the Ace. A new venture with Fiat will co-produce 1 50,000 cars and 250,000 trucks annually. The biggest gamble: a $2,500 peoples carto be launched in 2008. s7. 2 $490 BILLION MILLION l+260/0l (+36%) TATA STEEL Bought mills in Singapore, Thailand, and Vietnam, and is now expanding in lndia. With its $13 billion purchase of Corus, Europes No. 2 steelmaker, capacity should reach 50 million tons by 2010, behind only Arcelor Mittal. $6. 6 $923 BILLION MILLION (+ee%) +33%) TATA CO N SU TTANCY SERVI CES Biding the software and tech services outsourcing boom, TCS has grown explosively in the past five years. Now its developing its own software for $4. 2 $930 = z BILLION MILLION transportation, retail, finance, and other industries. All figures for fiscal year N4ar 31, l+41%l l+43%l 2007 ) ,,, 37lo 0uestions for Review Part 3 lnternational Strategic Management l. How do the Tata Gr. oups strat egies in its home market differ from its international ventures? Do you think joint ventures are essential for Tatas future success? 2. What haye been Ratan Tatas most important strate_ gic initiatives for the company? Should his succes_ sor follow in his footsteps or pursue new paths for growth? 3. V/hat risks might Tata face in its global expansion? How might it manage their risks? Source: Reprinted with special permission from pete Engardio, . ,The Last Rajah: Indias Ratan Tata Aims to Transform His Once_Stodgy Conglomerate Into a Global Powerhouse. But Can It Thrive After He Steps Down? with Nandini Lakshman in Mumbai. BusinessWeek, August 2, 2007. Copyright @ 2007 by rhe McGraw-Hill Companies, Inc.