Using A Bipolar Consolidation Model - 1487 Words

Control IFRS 10 An investor determines whether it is a parent by assessing whether it controls one or more investees. An investor considers all relevant facts and circumstances when assessing whether it controls an investee. An investor controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. [IFRS 10:5-6; IFRS 10:8]. Power arises from rights e.g. voting rights or those rooted in contractual arrangements. An investor that holds only protective rights cannot have power over an investee (IFRS 10:11, IFRS 10:14). U.S GAAP ASC 810-10 Uses a bipolar consolidation model. All consolidation decisions are†¦show more content†¦Under this model a reporting entity has a controlling financial interest in VIE if it has power to direct the activities of the VIE’s economic performance or the rights to receive profits or obligation to absorb losses that could be significant to the VIE. 2. Voting interest model-Here controlling financial interest usually exists if a reporting entity has majority voting interest in the other entity. Here the basis for consolidation focuses on control, irrespective of the form of investee. An investor has control over investee when it has rights to variable returns from its involvement with investee and has the ability to affect those returns through its power over the investee. Two firms planning to consolidate their operations must both use one of the two accounting standards i.e. either U.S.GAAP or IFRS in the execution of consolidation. B) The concept of effective control exists in relation with contracts. B) Here the concept of de facto control is recognized by the existence of situations in which a parent company may have control over another entity despite; (a) holding less than 50% voting interest and (b) lacking legal and/or contractual rights to control voting power. An attempt to consolidate two firm using the different standards will lead to several misunderstandings and difficulties to CPAs and other stakeholders Valuation of Non-controlling interest Under US GAAP Under ASC 810, the

Essay On Private Sector - 739 Words

Competing with its neighbor to the south, Canada has become a strong contender in the global market, making the country one of the most sought after places to live. It is one of the fastest growing developed countries in the world. With major emphasis on lenient immigration and foreign direct investment, Canada’s private-sector and public infrastructure has grown tremendously over the past few decades. One interesting aspect of Canada’s private sector is its special terrain that offers abundant oil and natural gas. According to the Central Intelligence Agency (CIA, 2017), Canada now ranks as third in the world in proved oil reserves and the majority of the crude oil production comes from oil sands in the western provinces.†¦show more content†¦Currently, Canada is on course to add 400,000 jobs this year, which if attained, would be the first time at least 400,000 jobs were created in one year since 1979, according to Derek Holt, the Vice President of Capital Ma rkets Economics at Scotiabank (Sevunts, 2017). Despite this phenomenal growth in jobs creation and employment, wages have remained primarily stagnant. Holt weighs in with a sobering message, â€Å"Strip away low inflation, and the average Canadian’s pay cheque is still falling somewhat† (Sevunts, 2017). Interestingly, household consumption has not significantly declined as a result of low wage growth. At the end of 2016, senior economist with TD Economics Brian DePratto noted, â€Å"Canadians opened their wallets both at stores and construction offices, delivering a solid fourth-quarter economic performance† (CBC News, 2017). The unemployment data suggests Canada’s economy is thriving and indicates the possibility of further growth is on the horizon. Derek Holt, however, advises a more cautious outlook given recent uncertainties in the U.S.’s political sphere. As Canada and the U.S. are closely connected not just geographically but also in trade, changes in U.S. government policies may significantly affect Canada’s economic situation. In a March 2017 interview, Holt says, â€Å"One reason for greater caution is that U.S. and global trade policy uncertainty persists, and the Trudeau-Trump meeting did not eradicate it in the face of potentially material ‘tweaks’Show MoreRelatedEssay about Working for the Public Sector versus the Private Sector686 Words   |  3 Pagesworking for both public and private sectors. There are different sets of needs to be met in each criterion but they may slightly relate to each other as well. The public sector mostly relate to Government work. There are special exams a person has to take whenever they apply for any work with the government. There are some very strict rules and requirements to meet in every branch of the government and for every position within that branch. And the private sector is mainly based on the idea ofRead MoreAffirmative Action in the Public and Private Sectors Essay1158 Words   |  5 PagesAffirmative Action in the Private and Public Sector University of Phoenix Employment Law HRM/ 434 CWH09HRM06 Mr. Jemal K. Yarbrough August 18, 2009 Affirmative Action in the Private and Public Sector Introduction Affirmative Action is constantly seen as an unfair intentional treatment to classes not protected by anti-discrimination laws. This paper will describe the elements of affirmative action and how it applies to employees in the private and public sector. It will also show howRead MoreDifferences Between Public and Private Sectors Essay1434 Words   |  6 Pagesbetween Public Sector and Private Sector [pic] by Robyn Z. Abdusamad Dr. Deborah LeBlanc PAD 620 – Research Paper August 23, 2010 The Differences between Public Sector and Private Sector SUMMARY When we examine public sector versus private sector, plenty of differences come to mind. In defining each, we learn a private sector in an economy consist of all businesses and firms owned by ordinary members of the general public. It also consists of all the private households in whichRead More Rights of Privacy in the Private Sector Workplace Essay2404 Words   |  10 Pagesemployee, by the very nature of the employment relationship, must be subject to some level of monitoring by the employer. However, this monitoring has its limits. Rights of privacy primarily are related to organizational invasion of a person?s private life and unauthorized release of confidential information about a person in a way that would cause emotional harm or suffering (2). It is the objective of this paper to find out what types of information employers know and what methods are beingRead MoreBook Review1213 Words   |  5 Pagesthey provide a rich, substantive range of opinions. The format, in whi ch each chapter poses a question, then includes one or more essays responding â€Å"NO† and one or more responding â€Å"YES†, forces the reader to challenge his/her assumptions and consider alternative perspectives. I appreciated this approach very much. Just when you think you agree with something, the next essay challenges the basis for that agreement. That kind of questioning always gets one to a better conclusion, and it forced me toRead MoreInternational Care Case Study1009 Words   |  5 Pagesdelivered regarding international care systems in Sweden and the Netherlands. This essay proposes to critically analyse how Northern Ireland (NI) has been influenced in regard to the access to, and affordability of Early Childhood Education and Care (ECEC) systems. Furthermore, the qualifications of the Early Years Professional (EYP) in the provision of childcare systems in NI will be explored. Importantly, throughout the essay the impact these factors may have on the quality of provision will be discussedRead MoreSpatial Data Infrastructure (SDI) is an information infrastructure providing access and enabling800 Words   |  4 Pagesthe SDI growth like the lack of standards to handle linked geospatial data, etc. The goal of this essay is to detail the concepts for the creation of an improved SDI in the year 2019. The intended SDI integrates the existing developments in the field to the relevant emerging trends and incorporates additional functionalities and technological advancements like cloud computing infrastructure. The essay also highlights the policy, standards and organizational requirements for overcoming the challengesRead MoreThe Effects Of Low Cost Private Schools South Africa s Educational Achievement1251 Words   |  6 Pagessuccessful, as is illustrated by our current low level of academic achievement (OECD, 2014). This essay argues that through the proliferation of low cost private schools South Africa’s educational achievement will dramatically improve at a lower cost than the status quo. The basis of this argument is that the most efficient method of education is to allow free market forces to allocate educational resources. This essay begins with an outline of the c auses of the education crisis followed by an analysis ofRead MoreNeo Liberalism1568 Words   |  7 PagesPrice, Wyckoff, 2008). This essay will discuss neoliberalism policies in depth as well as neoliberalism in Latin America. Furthermore, this essay will discuss the issues that prevent neoliberalism in Peru and Bolivia. The intent behind neoliberalism policies is to remove control from the government and allow more freedom to the private sector. â€Å"Broadly speaking, neoliberalism seeks to transfer part of the control of the economy from public to the private sector, under the belief that it willRead MoreThe Gospel Of Wealth By Andrew Carnegie1180 Words   |  5 PagesProgress of Opulence, similarly, includes a reciprocal relationship of production between the town and country. Unlike the other essays, Marx’s, Communist Manifesto, debunks the separation of classes and urges equal distribution of wealth and, The Position of Poverty, Galbraith’s composition, emphasizes the importance of wealth in the public sector to abolish poverty. The essays all have a common structure of the distribution of wealth and include some insight on how to maintain the distribution or how

Compare and contrast Shakespeare’s presentation of women in Hamlet and Measure for Measure Essay Example For Students

Compare and contrast Shakespeare’s presentation of women in Hamlet and Measure for Measure Essay Hamlet was first performed in 1601 to 1602 during the reign of Elizabeth I. During the time that the play was written it was said that Elizabeth I was not in good health. There was no actual heir to the throne so there was always a possibility that there would be a fight over who would be the next ruler and take over the throne. In the beginning of Hamlet a similar storyline is used after Old Hamlet’s death causes changes to the heirs of the throne and the question of who will take over his role on the throne. In comparison when Measure for Measure was first put on in 1603, James I would have probably gone to see it so Shakespeare may have based the Duke character on him to flatter him. James I had published a book which outlined things that were most important to be a successful ruler. A monarch was advised by him which could be the purpose of in the last scenes from Measure for Measure when the Duke shows that he will obey the New Testament’s approach to morality by tempering justice with mercy. During the Elizabethan era in the 1600’s women were treated in a different manner and were not looked at as equal to men. Within a marriage a women was expected to obey her husband and a husband were expected to be the head of the family household, bring their families up in a good way and treat their wives with respect. Women were said to have needed this sort of masculine guidance as they were spiritually weaker. It may have been Shakespeare’s purpose to use Gertrude getting re-married so soon after the death of her husband, Old Hamlet, to help portray that women needed to have a man by their side in order to gain respect and for guidance throughout their family life. Not only were women in a marriage expected to obey males but even within a family. Shakespeare uses Ophelia to show this when Laertes and Polonius forbid her from seeing hamlet. This shows that women were taught to respect the men and believe that what they told them was going to be in their best interest. Throughout England men were inferior to women so Shakespeare uses this in many of his plays to show that men overpowered the women and makes the men create most of the effect and storyline’s of the play. Even though women being lower than men were like this it meant that the men had more responsibilities than the women which is shown in measure for measure when its Claudio facing the death penalty for Juliet being pregnant even though it was both of their faults.

The Best College Spring Break Concerts

In less than a month, Spring Break 2016 will finally commence! If you have not set any travel plans yet, you’re pretty much going to do nothing. Just kidding. You don’t need to travel out of the country to have a great spring break. Check out some of the music festivals that are going on. It’s not too late to buy tickets!Ultra Music Festival – March 18-20 One of the biggest music festivals in the US, and has about every DJ you can think of. Who needs Vegas when you can see whichever DJ you want in the span of 3 days. Beyond Wonderland SoCal March 18-19 For all those who want a notch down from the huge Ultra festival scene but still want to get out, Beyond Wonderland is the perfect medium. Also, since it is located in Southern California, you can make an extra hour drive to hit up Disneyland after. CRSSD Festival – San Diego March 5 + 6 Sit in the sun with your favorite chill music; CRSSD Fest has all the music guests that will make your spring break as relaxing as it should be. Mini Water Park included. RARE NorCal – SJSU March 12 An Insomniac event, company that puts on Beyond Wonderland and Electric Daisy Carnival, is hosting a mini event at the San Jose Event Center. Bringing in not only DJs, but also the up and coming rapper, Young Thug. If none of those are up your alley (or close by), make sure to check your local concert listings. Shows are always a great way to enjoy your favorite music with friends on your time off. If you want to get tickets on your own, its also a great way to meet likeminded people.

Gun Show Laws by State and The Gun Show Loophole

Gun Show Laws by State and The Gun Show Loophole At gun shows, both official firearms retailers and private individuals sell and trade firearms to large numbers of potential buyers and traders. These gun transfers are not regulated by law in most states. This lack of regulation is called the gun show loophole. It is praised by gun rights advocates but denounced by gun control supporters, as the loophole allows persons who would not be able to pass a Brady Act gun buyer background check to illegally obtain firearms. Gun Show Background The Federal Bureau of Alcohol, Tobacco, Firearms, and Explosives (BATFE) has estimated that 5,000 gun shows are held annually in the U.S. These shows attract tens of thousands of attendees and result in the transfer of thousands of firearms. Between 1968 and 1986, gun dealers were prohibited from selling firearms at gun shows. The Gun Control Act of 1968 barred Federal Firearms License (FFL) holders from making gun show sales by ordering that all sales must take place at the dealer’s place of business. The Firearm Owners Protection Act of 1986 reversed that portion of the Gun Control Act. The BATFE now estimates that as many as 75% of weapons sold at gun shows are sold by licensed dealers. The Gun Show Loophole Issue The â€Å"gun show loophole† refers to the fact that most states do not require background checks for firearms sold or traded at gun shows by private individuals. Federal law requires background checks on guns sold by federally licensed (FFL) dealers only. The federal Gun Control Act of 1968 defined â€Å"private sellers† as anyone who sold fewer than four firearms during any 12-month period. However, the 1986 Firearm Owners Protection Act deleted that restriction and loosely defined private sellers as individuals who do not rely on gun sales as the principal way of obtaining their livelihood. Proponents of unregulated gun show sales say that there is no gun show loophole - gun owners are simply selling or trading guns at the shows as they would at their residences. Federal legislation has attempted to put an end to the so-called loophole by requiring that all gun show transactions take place through FFL dealers. Most recently, a 2009 bill attracted several co-sponsors in both the U.S. House of Representatives and the U.S. Senate, but Congress ultimately failed to take up consideration of the legislation. Gun Show Laws by State As of November 2016, 19 states and the District of Columbia have their own gun show background check requirements. Nine states (California, Colorado, Connecticut, Delaware, New York, Nevada, Oregon, Rhode Island, and Washington) require background checks at the point of sale for all transfers, including purchases from unlicensed sellers. In Maryland and Pennsylvania, background checks are required for handguns only. Gun show gun buyers in Hawaii, Illinois, Massachusetts, and New Jersey are required to obtain a state-issued permit. Iowa, Michigan, Nebraska, and North Carolina require state-issued permits for handguns only. In 32 states, there are currently no laws - federal or state - regulating firearms sales between private individuals at gun shows. However, even in states where background checks of private sales are not required by law, organizations hosting the gun show may require them as a matter of policy. In addition, private sellers are free to have a third-party federally-licensed gun dealer run background checks even though they may not be required by law. Attempts to Close the Gun Show Loophole It is not like gun control advocates in Congress have not tried to close the gun show loophole. Federal Gun show loophole bills were introduced in seven consecutive Congresses from 2001 to 2013 - two in 2001, two in 2004, one in 2005, one in 2007, two in 2009, two in 2011, and one in 2013. None of them passed. In March 2017, Rep. Carolyn Maloney (D-New York) introduced the Gun Show Loophole Closing Act of 2017 (H.R. 1612) requiring criminal background checks on all firearms transactions occurring at gun shows. As of June 26, 2017, the bill had been referred to the House Subcommittee on Crime, Terrorism, Homeland Security, and Investigations. The Bloomberg Investigation In 2009, New York City Mayor Michael Bloomberg, founder of the Mayors Against Illegal Guns group, stirred controversy and stimulated the gun show debate when NYC hired private investigators to target gun shows in the unregulated states of Ohio, Nevada, and Tennessee. According to a report released by Bloomberg’s office, 22 of 33 private sellers sold guns to undercover investigators who informed them that they probably could not pass a background check, while 16 of 17 licensed sellers allowed straw purchases by the undercover investigators. A straw purchase involves an individual who is prohibited from purchasing a firearm recruiting someone else to purchase a gun for him.

November Calendar of Famous Inventions and Birthdays

November Calendar of Famous Inventions and Birthdays November is the month of Thanksgiving and some of the best inventions that made their official public debut with the registration of their patents, trademarks, or copyrights. Literary works, new methods of manufacturing, and new products all made their appearance for the first time in November. Throughout history, the 11th month of the year has also been when many great  inventors and scientists were born, and you can find out which famous figures and inventions share your November birthday below. Patents, Trademarks, and Copyrights From the birth of Apple Jacks cereal  to several special  Thanksgiving  Day inventions, there are many great creations that got their official start with the registration of their patents, trademarks, and copyrights in the month of November. November 1 1966: Apple Jacks cereal was trademark registered. November 2 1955: Jim Hensons Kermit the Frog, the first Muppet, was copyright registered. November 3 1903: Listerine was trademark registered. November 4 1862: Richard Gatling received a patent for the machine gun. November 5 1901:  Henry Ford received a patent for a motor carriage. November 6 1928: Colonel Jacob Schick patented the first electric razor. November 7 1955: The movie Guys and Dolls, based on stories by Damon Runyon,  was copyright registered. November 8 1956: Cecile B Demilles The Ten Commandments was copyright registered. November 9 1842: George Bruce received the first design patent for printing typefaces. November 10 1981: The board game Trivial Pursuit was registered. November 11 1901:  NABISCO, the snack food manufacturer, was trademark registered. November 12 1940: Batman, the original comic strip, was trademark registered. November 13 1979:  Robert Jarvik was granted a patent for an artificial heart. November 14 1973: Patsy Sherman and Samuel Smith obtained a patent for a method for treating carpets known as Scotchguard. November 15 1904: Patent Number 775,134 was granted to King C. Gillette for a safety razor. November 16 1977: Stephen Spielbergs Close Encounters of the Third Kind was copyright registered. November 17 1891:  Emile Berliner was issued a patent for a combined telegraph and telephone. November 18 1952:  ELMERS glue was trademark registered. November 19 1901:  Granville Woods was issued a patent for a third rail to operate electrified railways. November 20 1923: Patent Number 1,475,024 was granted to Garrett Morgan for a traffic signal. November 21 1854: Issac Von Bunschoten patented a rosin-oil lamp. November 22 1904: Design patent for the Congressional Medal of Honor was granted to George Gillespie. November 23 1898:  Andrew Beard was granted a patent for a railway car coupler. November 24 1874: Patent Number 157,124 was granted to Joseph Glidden for barbed wire fencing. November 25 1975: Robert S. Ledley was granted patent Number 3,922,522 for diagnostic X-ray systems known as the CAT-Scan. November 26 1895: Russell Penniman received a patent for a transparent photographic film. November 27 1894: Mildred Lord was granted a patent for a washing machine. November 28 1905: ARM HAMMER baking soda was trademark registered. November 29 1881: Francis Blake was granted a patent for the speaking phone. November 30 1858: John Mason patented the screw neck bottle called the Mason Jar. November Birthdays From Marie Curie, who discovered radium, to the Fourth Earl of Sandwich, who invented the sandwich, November has given birth to a number of influential scientists and inventors throughout history. Listed by date and year they were born, the following famous figures changed the world with the accomplishments they made in their lifetimes. November 1 1950: Robert B. Laughlin  was an American physicist who won the 1998 Nobel Prize in physics for producing  body wave function in the  fractional quantum Hall effect.1880: Alfred L Wegener was a German meteorologist that revealed the continental shift.1878: Carlos Saavedra Lamas was an Argentinian who was the first to be awarded the Latin American Nobel Peace Prize in 1936. November 2 1929: Amar Bose was an electrical engineer with a Ph.D. from MIT and the founder and chairman of Bose Corporation, which patented advanced speakers that mimic being inside a concert hall.1942: Shere Hite is an author and sex therapist, who wrote the Hite Report. November 3 1718: John Montague was the Fourth Earl of Sandwich and the inventor of the  sandwich. November 4 1912: Pauline Trigere was the fashion designer that created bell-bottom pants.1923: Alfred Heineken was a beer brewer that founded Heineken  beer. November 5 1534: Carlos Saavedra Lamas was a German botanist and physician who wrote the first horticulture catalog.1855: Leon P Teisserenc de Bort was a French meteorologist who discovered the existence of Earths stratosphere.1893: Raymond Loewy was an American industrial designer that designed everything from Coca-Cola vending machines to  Pennsylvania Railroads S1 steam locomotive.1930: Frank Adams was a British mathematician, who greatly advanced concepts of  homotopy theory.1946:  Patricia K Kuhl is a speech and hearing scientist and a major contributor to the neuroscience, language acquisition, and speech recognition communities. November 6 1771: Alois Senefelder invented  lithography.1814: Adolphe Sax was the Belgium musician who invented the saxophone.1861:  James Naismith  invented the rules of basketball. November 7 1855: Edwin H. Hall was an American physicist who discovered the Hall effect.1867: Marie Curie  was the French scientist who discovered radium and won the Nobel Prize in 1903 and 1911.1878: Lise Meitner was the Austrian-Swedish physicist who discovered protactinium.1888: Chandrasekhara Raman was the Indian physicist who won the Nobel Prize for Physics for his advancements in the study of light scattering in 1930.1910: Edmund Leach was a British social anthropologist who greatly influenced the field of British structural-functionalism.1950: Alexa Canady was the first black woman to become a neurosurgeon. November 8 1656: English astronomer Edmund Halley discovered the Halley comet.1922: Christiaan Barnard was a South African surgeon who performed the first heart transplant.1923:  Jack Kilby  was an American scientist who  invented the integrated circuit (the microchip).1930: Edmund Happold was the structural engineer who founded engineering constituency. November 9 1850: Lewis Lewin was a German toxicologist who is considered the father of psychopharmacologist.1897: Ronald G. W. Norrish was a British chemist who won the Nobel Prize in 1967 for the development of flash photolysis.1906: Arthur Rudolph was a German rocket engineer who helped develop the American space program. November 10 1819: Cyrus West Field financed the first transatlantic cable.1895: John Knudsen Northrop was an aircraft designer who founded Northrop Air.1918: Ernst Fischer is the German chemist who won the Nobel Prize in 1973 for pioneering the field of organometallic chemistry. November 11 1493: Paracelsus was the  Swiss scientist who is known as the father of toxicology. November 12 1841: John W. Rayleigh was the English physicist won the Nobel prize in 1904 for discovering argon. November 13 1893: Edward A. Doisy Sr. was an American biochemist who invented a way to manufacture Vitamin K1 and won the Nobel prize in 1943.1902: Gustav von Koenigswald was a paleontologist who found Pithecanthropus erectus. November 14 1765:  Robert Fulton  built the first steamboat.1776: Henri Dutrochet discovered and named the process of osmosis.1797: Charles Lyell was  a Scottish geologist who wrote The Principles of Geology.1863:  Leo Baekeland  was a Belgian-American chemist who invented the  bakelite. November 15 1793: Michel Chasles was a  French mathematician who  specialized in geometry. November 16 1857: Henry Potonie was a German geologist who studied coal formation. November 17 1906: Soichiro Honda was the founder and first CEO of the Honda Motor Company.1902: Eugene Paul Wigner was a  Mathematician and physicist and the co-inventor of the A-Bomb who won the Nobel Prize in 1963. November 18 1839: August A. Kundt was a  German physicist who researched sound vibration and invented the test of Kundt.1897: British physicist, Patrick M. S. Blackett invented a nuclear reaction won the Nobel Prize in 1948.1906: American physiologist/biologist, George Wald won the Nobel prize in 1967. November 19 1912: George E Palade is cell biologist who discovered ribosomes and won the Nobel Prize in 1974.1936: Yuan T. Lee is a Taiwanese chemist who was the first from the country to win a Nobel Prize for his work on the dynamics of chemical elementary processes. November 20 1602: Otto von Guericke invented the air pump.1886: Karl von Frisch was a zoologist and bee expert who won the Nobel Prize in 1973.1914: Emilio Pucci is an Italian fashion designer known for his prints.1916: Robert A. Bruce was a pioneer in exercise cardiology. November 21 1785: William Beaumont was a surgeon who was first to research digestion.1867: Vladimir N. Ipatiev was a  Russian petroleum chemist who made huge advancements in the field. November 22 1511: Erasmus Reinhold was the German mathematician who calculated planetary table.1891: Erik Lindahl was a  Swedish economist who wrote The Theory of Money and Capital.1919: Wilfred Norman Aldridge was a biochemist and toxicologist. November 23 1924: Colin Turnbull was an anthropologist and one of the first ethnomusicologist who wrote The Forest People and The Mountain People.1934: Rita Rossi Colwell is an  environmental microbiologist  whos known around the world for her research. November 24 1953: Tod Machover is an  American composer who invented the use of new technology in music. November 25 1893: Joseph Wood Krutch was an American environmentalist and writer whose nature books on the American Southwest and critiques of reductionistic science made him famous.1814: Julius Robert Mayer was a  German scientist who was one of the founders of thermodynamics.1835: Andrew Carnegie was an industrialist and a noted philanthropist. November 26 1607: John Harvard was a clergyman and scholar who founded Harvard University.1876:  Willis Haviland Carrier  invented air-conditioning equipment.1894: Norbert Wiener was the American mathematicians who invented cybernetics.1913: Joshua William Steward invented polymath. November 27 1701: Anders Celsius was a Swedish scientist who invented the centigrade temperature scale.1894: Forrest Shaklee founded Shaklee Products.1913: Frances Swem Anderson was a technologist who researched nuclear medicine.1955: Scientist actor, Bill Nye is a scientist and actor who hosts a show on Netflix about science based on his original Bill Nye the Science Guy show from the 80s and 90s. November 28 1810: William Froude was an English engineer and a naval architect.1837:  John Wesley Hyatt  invented celluloid.1854: Gottlieb J. Haberlandt was a German botanist who discovered plant tissue cultures. November 29 1803: Christian Doppler was an Austrian physicist who invented Doppler effect radar.1849:  John Ambrose Fleming  invented the first practical electron tube called the Fleming Valve and the vacuum tube diode.1911: Klaus Fuchs was a British atomic physicist who was arrested for being a spy.1915: Earl W. Sutherland was the American pharmacologist who won the Nobel Prize in 1971 for discoveries concerning the mechanisms of the actions of hormones. November 30 1827: Ernest H. Baillon was a French botanist who wrote The History of Plants.1889: Edgar D. Adrian was an  English physiologist who won the Nobel Prize in 1932 for his work on neurons.1915: Henry Taube was a chemist who won the Nobel prize in 1983 for his work  in the mechanisms of electron-transfer reactions, especially in metal complexes.

Writing a Good Research Paper Example | Topics and Well Written Essays - 1000 words

Writing a Good - Research Paper Example Before carrying out the actual research it is of utmost importance for one to acquire permission from the relevant authorities for them to carry out the research. I the above example, one should get permission from the officer in charge of the specific police department. Describing the purpose of the research paper follows by illustrating and the problem and showing its significance. This is best done by using an interesting example. The problem should be presented in form of a question which is to be answered by the final outcome of the research paper. After describing the purpose of the research paper, it is important to define complex terms, vocabulary, and concepts that will be used throughout the paper since the research may be used by people who are not familiar with such terms. For instance, one can use clearly defined foot notes when giving definitions. This helps to maintain the structure and the flow of the research paper. Before continuing with the research paper, it is ad vised for students to review the scene, topic and problem with their supervisor or teacher by showing them their introduction in order to very if they are on the right course. 2) Literature Review Literature review involves analyzing of secondary sources that touch on the issue being raised by the research paper. When approaching literature review one should use credible academic journals, scholarly article, reports, books, and other research papers that touch on the field of study that one is about to write a research paper on (Online Writing Lab 2004). There is no one definite way of carrying out literature review when writing a research paper. It depend on the referencing style n which on is using that is American Psychology Association... Writing a Good Research Paper In the field of psychology, trends, theories and approaches have changed and new ones emerged from time to time. In fact, new approaches to various issues in psychology have emerged in almost every decade. This being so, there has been the need for scholars and professionals in the field to undertake research on the ground in order for them to identify problems or test whether these new approaches really work. As a result this has created the crucial need for research papers in the field of psychology. This paper will identify and discuss the key elements of a good research paper which are introduction, literature review, hypothesis, methodologies, results, discussion, conclusion, and references. It will also discuss further on the process of writing a god research paper. 1) Introduction When writing a research paper, one should start of by generally describing and introducing the topic. This should be done by establishing how the topics in question fit and relates to the field of st udy. For instance, if one is intending to write a research paper on the effects of substance and drug abuse among law enforcement personnel, then one should explain what is drug and substance abuse and how it is related with law enforcement. It is important to understand that a research paper is not an essay. Hence, the given format must be followed in order for one to illustrate the research undertaken for others to understand and comprehend.

Foundations of Tort Essay Example | Topics and Well Written Essays - 1750 words

Foundations of Tort - Essay Example There are also intentional torts where the person being accused harmed the other with the full knowledge of what harm they are causing, for instance defamation and finally there is strict liability tort which covers injuries people suffer from using products, for instance if a person is burnt with hot coffee from a company that did not provide this information, by writing, to the consumers (Butler 2000 162). Torts usually result in compensation of the accusers, rather than the accused facing a jail term or other punitive measures similar to those in criminal offences. Therefore torts are civil suits brought against other people. The plaintiff in a tort has to prove three things in order to be compensated. First, they have to prove that those standing accused have a moral and legal obligation to act in a particular way. Secondly, the plaintiff has to [prove that the accused did not fulfill their obligation. Finally, she or he has to prove that she or he suffered an actual loss because of the accused not fulfilling their duties. Only after these have been established does the plaintiff get punitive or compensatory damages. Torts usually arise from common law principles coupled with legal enactments. The tort rules on compensation in Australia, especially those arising from accidents have been seen as being outdated, therefore inefficient in the way in which they work. In addition, if the party being sued is a government or public entity, there are several possibilities that people could exploit loopholes to get huge and undeserving compensation for mistakes of their own doing. Parties such as local governments in cities and counties could be sued for negligence by their residents should the latter feel that they have suffered a loss, physical harm or otherwise because the local government did not play its part in some sector or service provision, hence the loss suffered. Australia does not have a general system of compensation for victims, except in some very spe cific cases, for instance in traffic accidents. Thus, there is no cap on the amount of money that should be paid out to victims, leading to huge losses in cases of other forms of ‘negligence’ by the authorities. However, due to the increase in law suits against authorities in Australia, there was a necessity to start reforming laws on lawsuits against authorities. This led to the Injury Prevention, Rehabilitation & Compensation Act 2001. However, the laws under this act are still taking a while to be implemented (Muirhead & Hocking 2001, p. 111). The primary focus of the Australian tort law reform focuses more on insurance premiums as opposed to the how deep taxpayers have to dig in their pockets to pay for the numerous lawsuits filed against the authorities. It is becoming a source of concern for many citizens as to the source of money used to compensate victims who think they have been wronged by the negligence of the authorities. A higher dependency on insurance prem iums rather than public coffers has seen insurance premiums skyrocket to unbelievable rates. This dependence has been brought about by the authorities using money in the public coffers as a last resort measure to compensate victims of the authorities’ negligence, leaving a bulk of the money going to compensate on the shoulders of insurers. Application of such overreliance on insurers in other sectors where the government was the underwriter, for instance in the provision of medical and health care, has led to the insolvency of some big insurance companies and the withdrawal of others, because of the unprofitability of such undertakings. The result is that, at the end of the day, it is the taxpayers of a country who end up

The Catcher In The Rye Essay Essay Example for Free

The Catcher In The Rye Essay Essay The Catcher in the Rye by J.D. Salinger is about a boy named Holden Caulfield and his struggle with life. Like any other teenager, he is simply looking for his place in the world. However, it is shown that Holden is no ordinary teenager for he displays many signs of depression. His depression seems to escalate throughout the novel. For example, many nights he has trouble sleeping, he also is quite the alcoholic and a heavy smoker, he doesnt feed his body with the proper nutrients and he talks of committing suicide at various points in the novel. Holden feels he has been alienated his whole life and that after losing his brother Allie, there was really no place for him anywhere. Holden Caulfield is a complex character that is in need of some real therapy because the problems he faces are not those of a normal boy his age, but are more serious in that hes really hurting himself and he is not nearly aware of these circumstances. Holdens signs of depression are very strong throughout The Catcher in the Rye. One of these prominent signs are the fact that he hardly every sleeps. It is known that sleep deprivation is one of the major signs of depression. Holden finds it hard to sleep even late at night, most of the time he claims to not even be tired. He says, It took me quite a while to get to sleep- I wasnt even tired- but finally I did. (104) Holden had a quarrel with Maurice that night about a prostitute and how Holden didnt pay her enough money. Holden feels sorry for the woman because when she got there he didnt feel like having sex with her, especially because before she showed up he wasnt even sure he wanted to give up his virginity at all. Holden is indecisive about all the things he should have his mind made up on, which partly explains why he has such a problem sleeping. If Holden could simply clear his mind for once, he would be able to get a good nights rest. However, there are always things running through his mind which prevent this. Holden has insomnia and if he were to have seen a psychiatrist he would be able to retain help for this problem. Holden needs to learn just how to relax without drugs and how to get his mind off everything that is keeping him awake. There is no doubt in anyones mind that Holden is addicted to alcohol. Throughout the novel he spends most of his time drinking and smoking. The  reason he is able to receive all these horrible things is due to his appearance. Holden has grey hair and is strikingly tall for his age; he uses these attributes to order himself drinks. Holden enjoys getting drunk and says, Boy, I sat at that goddam bar till around one oclock or so, getting drunk as a bastard. I could hardly see straight. (150) Holden feels that he can drink a lot before he really gets drunk. He claims he has a terrific capacity and says, I can drink all night and not even show it, if Im in the mood. (90) However, when Holden does reach this sort of capacity he imagines himself with a bullet in his guts and him just bleeding everywhere. He would hold his wound as if he were actually injured. The way Holden drinks is defiantly a cause of his depression since alcohol is a depressive stimulant. When Holden pictures himself wounded it is a sign of depression because he imagines himself hurt physically while he is hurt mentally. Holden needs to learn that what he is doing to himself is really dangerous not only for him, but the people around him also. Holden could make great use out of a psychiatrist because they could first off, help him with his alcohol problems, they could also help him learn about the effects of what he is doing to his body with every drink he has, and give him options of dealing with his problems other than alcohol. Holdens depression had affected him to the point that he just does not eat. Even though he doesnt have that much money to spend on a lot of food, he does have enough to feed himself a couple of meals a day. He simply opts against this and all he really does is drink and smoke, and thats how he gets the full feeling of eating. For instance he says, I felt pretty hungry as soon as I had a cigarette. The last time Id eaten was those two hamburgers I had with Brossard and Ackley when we went in to Agerstown to the movies. That was a long time ago. It seemed like fifty years ago.(105) Although Holden is aware that he hasnt eaten in quite some time, he just hasnt felt hungry. Holdens nutrition is just all over the place. His depression has forced him to do crazy things. For example, after a night of drinking Holden says, I puked before I went to bed, but I didnt really have to-I forced myself.(90) This shows that Holden is hurting his body in defiantly more ways than one. Holden is also aware that he is somewhat depressed due to his lousy feelings and inability to eat much of anything.  Holden is on a walk when he says, Id feel better if I had something to eat. So I went in this very cheap-looking restaurant and had doughnuts and coffee. Only, I didnt eat the doughnuts. I couldnt swallow them too well. The thing is if you get very depressed about something, its hard as hell to swallow.(196) This just goes to show that Holden is very depressed and it effects the way he handles simple tasks such as eating. Even though he is aware of his depression, Holden does not speak of seeing a psychiatrist for serious issues such as his malnutrition even though he should really see one. An obvious sign of Holdens depression is the fact that he talks of committing suicide at various points of the novel. Every time Holden is feeling really lousy he would talk about how he would kill himself or just about his death in general. For example, while Holden is sitting in bed after having a quarrel with Maurice, he says, What I really felt like, though, was committing suicide. I felt like jumping out the window.(104) Whenever Holden isnt occupied with something he gets into his lousy feeling. One time he was just standing in the lobby and said, but I was feeling sort of lousy. Depressed and all. I almost wished I was dead.(90) He had not had much of a reason to say this, but after all, he really was depressed. Another example of when Holden speaks of his death is when he says, If theres ever another war, Im going to sit right the hell on top of it. Ill volunteer for it, I swear to God I will.(141) Here, he is talking about what a great invention the atomic bomb was and for some reason he claims that he would sit on top of the next one if there was another war. This is a clear sign that there is a part of him that wants to die. Holdens only hope really is to see a psychiatrist. With all these thoughts running through his head he can hardly think straight. He needs the guidance of a psychiatrist to get his life back on track. Holden Caulfield is the main character in J.D. Salingers The Catcher in the Rye. The story follows his struggle with finding out who he is, and his road of depression. Throughout the book his depression becomes more prevalent as one reads on. Holden faces the issues of insomnia, alcoholism, malnutrition, and the fact that he is suicidal. Holden does somewhat recognizes this, however, he never feels the need to seek help through a psychiatrist even  though it is clear he is in need of one. Holden never felt that there was a certain place for him in the world which also led to his depression. Holden is like no other boy his age and is in desperate need of a psychiatrist because hes been hurting himself in more ways than one. Bibliography J. D. Salingers The Catcher in the Rye. Harold Bloom editor. Chelsea House Publishers. Philadelphia. 2000.

Venezuela Essay -- Violence, Murder, Robbery, Kidnapping

Venezuela is a dangerous country, and its capital, Caracas is an extremely dangerous city. Venezuela is a deadlier place then Iraq, with about four times the number of deaths from violence in Venezuela then in Iraq. In 2008 the homicide rate for Venezuela was 48 for every 100,000 people. In the United States the rate was 5.6 per 100,000 (Llana, 2008). A 2010 report puts the murder rate at 75 per 100,000 (Shooting gallery, 2010). Caracas has become the deadliest city in the world, with approximately 200 murders per 100,000 people (Romero, 2010; US Department of State, 2010). That is in contrast to New Orleans, the city in the United States with the highest murder rate at 52 per 100,000 people, and considered the deadliest city in the US (FBI, 2010). In an example of the dangers of just being in Caracas, on August 13th, 2010, Chinese baseball player Cheuk Woon Yee Sinne was struck by a stray bullet as she took the field for a match in Caracas (Shooting Gallery, 2010). The US Department of State, in their travel information on Venezuela, lists murder, robbery, and kidnappings as problems for travelers. Thieves will rob their victims using guns or knives and they are not afraid to use force. Thieves will even attack their victims in crowded markets with little worry. Kidnappings are also a threat in Caracas. One type of kidnapping is the â€Å"express kidnapping† that can occur at the airport. Victims are taken, usually at gunpoint, to withdraw as much money as possible from ATMs. There is also the â€Å"virtual kidnapping† where scam surveys are used to get contact and personal information on minors. The â€Å"kidnapper† then calls the parents for ransoms without the child actually being taken. A third type of kidnapping is the â€Å"i... ...country (James, 2010b). In order to help with the health care of Caracas’ poor, the Chà ¡vez government has brought doctors from Cuba to Venezuela. The Cuban doctors live with the residents of the barrios of Caracas, setting up offices in unused rooms. The Cuban doctors are not only available to deal with whatever emergencies that should arise (heart attacks, child births, gunshot wounds), but one of their primary goals is preventive medicine (sexual health, the importance of boiling water, proper meal preparation). There is opposition to the Cuban doctors, with the Venezuelan Medical Federation claiming that the Cubans do not have proper accreditation. The Federation has even won a lawsuit against the government, with a ruling that the Cuban doctors had to be replaced with Venezuelans. The government ignored the ruling, and dissolved the court (Ceaser, 2004).

Mokshagundam Vishveshwariah Essay

Mokshagundam Vishveshwariah, KCIE,, (popularly known as Sir MV; 15 September 1860 – 14 April 1962 was a notable Indian engineer, scholar, statesman and the Diwan of Mysore during 1912 to 1918. He was a recipient of the Indian Republic’s highest honor, the Bharat Ratna, in 1955. He was knighted as a Commander of the British Indian Empire by King George V for his myriad contributions to the public good. Every year, 15 September is celebrated as Engineer’s Day in India in his memory. He is held in high regard as a pre-eminent engineer of India. see more:bangalore essay He was the chief designer of the flood protection system for the city of Hyderabad, as well as the chief engineer responsible for the construction of the Krishna Raja Sagara dam in Mysore. He is also revered a lot in the state of Karnataka. Sir MV was born in 1861 in a Telugu Brahmin family to Mokshagundam Srinivasa Shastry and Venkatalakshmamma in Muddenahalli village, 40 miles from Bangalore, India. Their family migrated from Mokshagundam village in Prakasam district in Andhra Pradesh. His father was a Sanskrit scholar and an authority on Hindu Dharmashastras (theology), besides being an Ayurvedic practitioner. Visvesvaraya lost his father at the age of 15. He enrolled for primary school in Chikballapur and attended high school in Bangalore. He earned his Bachelor of Arts from Central College,Bangalore affiliated to Madras University in 1881 and later studied civil engineering at the prestigious College of Engineering, Pune, popularly known as CoEP. Upon graduating as an engineer, Visvesvaraya took up a job with the Public Works Department (PWD) of Mumbai and was later invited to join the Indian Irrigation Commission. He implemented an extremely intricate system of irrigation in the Deccan area. He also designed and patented a system of automatic weir water floodgates that were first installed in 1903 at the Khadakvasla Reservoir near Pune. These gates were employed to raise the flood supply level of storage in the reservoir to the highest level likely to be attained by a flood without causing any damage to the dam. Based on the success of these gates, the same system was installed at the Tigra Dam in Gwalior and the Krishna Raja Sagara (KRS) Dam in Mandya/ Mysore,Karnataka. In 1906-07, the Government of India sent him to Eden, Africa to study water supply and drainage system and the project prepared by him was implemented in Eden[disambiguation needed] successfully. Visvesvaraya achieved celebrity status when he designed a flood protection system for the city of Hyderabad. He was instrumental in developing a system to protect Visakhapatnam port from sea erosion. Visvesvaraya supervised the construction of the KRS Dam across the Cauvery River from concept to inauguration. This dam created the biggest reservoir in Asia when it was built. He was rightly called the â€Å"Father of modern Mysore state† (now Karnataka): During his period of service with the Government of Mysore state, he was responsible for the founding of, (under the Patronage of Mysore Government), the Mysore Soap Factory, the Parasitoide Laboratory, the Mysore Iron & Steel Works (now known as Visvesvaraya Iron and Steel Limited) in Bhadravathi, the Sri Jayachamarajendra Polytechnic Institute, the Bangalore Agricultural University, the State Bank of Mysore, The Century Club, Mysore Chambers of Commerce and numerous other industrial ventures. He encouraged private investment in industry during his tenure as Diwan of Mysore. He was instrumental in charting out the plan for road construction between Tirumala and Tirupati. He was known for sincerity, time management and dedication to a cause.

Covering the Ucc

Running head: UCC Uniform Commercial Code The Uniform Commercial Code generally regulates commerce or trade on a national basis. Do you think that the UCC would directly or indirectly have any effect on international commerce? If so, what effect on international or worldwide commerce do you think the UCC might cause? In order to give an answer one must understand that in the world trade industry everything ties together.The UCC might just be a State side regulatory law system, but it has to affect the international world too; this might not be direct, but the effects have to exist. When US companies trade outside of the US, their regulations affect the international buyer. Payments, contracts and agreements that are drawn up under the UCC for companies that wish to conduct businesses internationally have affected international businesses with the UCC. Now this in no way saying this is a bad thing. It just means that the same rules we use have to be used by companies that trade within the US.Think of credit cards, they use the UCC in order to keep getting paid from the card holder as well as the card holder keeping his or her rights as an individual or company. Without a clear set of regulatory laws in place like the UCC big companies and one-man operations would not have the rights and protections they have nor would the consumers have rights and protections. References EditorialBoard. (2012). 7. Introduction to Business Law (pp. 148-168). Schaumburg, IL: Words of Wisdom, LLC..

Mercy Killing Essays

Mercy Killing Essays Mercy Killing Essay Mercy Killing Essay James Palmer Jason Witt Writing 2 November 11, 2010 Mercy killing is it justifiable? There are many perspectives on the issue of mercy killing and if it’s justifiable. Mercy killing is the killing of another human being. As this issue is closely monitored we see that, euthanasia involves the ethics of doctor’s practices, and many other problems that may come up in this controversial issue. Three main perspectives are mercy killing is not justifiable for any reason, mercy killing is justifiable, and mercy killing is justifiable to a certain degree. The mercy killing issue has been brought up in many articles. Some articles are pertaining to military personnel. Other articles are according to health circumstances. Also some information can be gathered throughout several cases in federal and lower courts. These articles seem to come more frequently though when wars appear. When the most recent wars, the Iraq and Afghanistan war came about there were several articles published about this very issue of mercy killing. First of all, we see the different sides of the issue, as is related to mercy killing, euthanasia is one such word strongly used. Euthanasia is used to describe mercy killing it is interpreted by the following: â€Å"Euthanasia is the act of killing someone painlessly (someone suffering from incurable disease)† (Word net web Princeton). Involuntary euthanasia is â€Å"euthanasia conducted without the explicit consent of the individual concerned† (Word net web Princeton). The medical dictionary term for euthanasia is â€Å"the act or practice of ending the life of an individual suffering from a terminal illness or an incurable condition, as by lethal injection or the suspension of extraordinary medical treatment†(Medical-Dictionary). Mercy killing is a decision many people face today. Throughout the years there have been cases within the military with this very issue, and cases involving other people. Some of these cases that come up a lot involve military personnel in other countries. One instant would be a military person shooting a kid due to them being impacted by an IED bomb. The military person kills the boy to put the boy out of his misery because the kid is slowly dying. When the military person returns back to the United States he gets court marshaled. A story in 2005 that was in the newspaper was about a sergeant in the armed forces that killed a Iraqi teen due to the teen being burned alive in a bus, he was beyond the stage of help and was screaming the sergeant felt sorry and put the teen out of his misery. There are many stories like the above that have been published throughout the years, but they all seem to come to the same conclusion â€Å"unethical† and jail. Is what the military person did okay? What would you do if you were in the military personnel’s position? We may ask ourselves what do we as humans believe is justifiable? What do we believe is ethical? Do we believe we can play God, who should live and who should die? As we look into this issue we see more cases not just in America but in many other countries. Americans see this as unethical especially if this is done to a civilian even under the circumstances. According to the military there are rules of conduct one must abide to while on foreign soil. Abiding by rules of conduct means military soldiers are liable in which they are court marshaled when returning to the United States. These cases have been going on a lot especially through the Iraq and Afghanistan war. The first perspective on mercy killing is that mercy killing is not justifiable for any reason. If we look at this perspective, we see that all life is precious and we do not have the right as humans to choose who lives and who dies. When someone is dealing with situations according to death, people think our love ones have no right to make life ending decisions for the individual. What happens if the individual that is suffering is rich and the loved one wants the individual’s life to end in order to accumulate the wealth? We see that this could influence the decision to kill the individual, which is an unethical reason. We also see under military circumstances that killing a civilian under the circumstances mentioned above is unethical because citizens from that country might take it as Americans want to kill people. We also see that it is unjustifiable because of doctor’s ethical values. Doctors are held to high standards and in their professions there suppose to save life at all cost and to do everything in their ability to keep their patients alive. So even if there is a possibility that the patient won’t last, they are supposed to do everything they can to keep the patient alive as long as possible. If a doctor lets a patient die, than that act will be questioning their medical practices. So we see that this perspective to mercy killing is unjustifiable. We see this as a very good point, no one a can play God according to who should live and who should die. We also see that doctors can’t possibly allow the individual to die because they would be questioning their practices. The second perspective we see is that Mercy killing is justifiable. We see that mercy killing is necessary in some cases. Such cases are life threatening diseases which cause the individual to endure horrific pains. This is when mercy killing should be legalized for legitimate circumstances. When someone is in so much pain and knows they’re going to die they should have the right to choose to die if they want to pass away early to stop the pain they should have that right. Many people have been diagnosed with Stage four cancers and have been in hospitals for months waiting for a miracle a sign of hope in their dark hours. Many people have had tumors, blood diseases, and many other forms of incurable body diseases. People take life for granted today we don’t realize how lucky we are to live each day. Others are unfortunate and die younger but this is life, when one life ends another begins the saying goes. We need to think what is best for the patient suffering what he/ or she wants. How long must a loved one wait lying in a bed helpless in excruciating pain? This perspective believes it is when the person feels like he/she can’t tolerate the pain. No one likes pain or wants to endure pain at any level. We need to think about that and consider what if we were in pain what would we want done? What would be the right thing to do? The third perspective is, mercy killing is justifiable to a certain degree. As we look at this we see that some believe that mercy killing may prove useful in certain situation. Although how can we determine what the situations would be? How much pain do they actually have to suffer from in order to be killed in humane way? Should we entrust another human with another human’s life? This side of the issue believes in mercy killing but at same time dislikes the idea. They are caught between the ethics of the situation. So as we look at the word ethical we see it means the right thing to do, how do we determine what is the right thing to do? Everybody has a different perspective and opinion on things how can one possibly agree? We have to really examine all possibilities in order to decide what our choice will be. We have to examine what degree is justifiable. This perspective is hanging on both the other perspectives it is touching the issue but using the other two perspectives to justify their perspective. When we look at how the United States, they kill people on death row by lethal injection. So why can’t we do the same to others? The United States and other countries have over the years done many things to kill people on death row from hanging, shooting, torturing, drowning, and many other things to kill these violent people. Although over the years the United States have narrowed their mindset to lethal injection. This theory is due to the public believing that lethal injection is more ethical instead of the other above listed ways. So as we look more into this area, can we use lethal injection for mercy killing to those whose lives are at stake? Why would it be okay to have mercy killing justifiable to people on death row but not to the people that really need it under their circumstances? We see that mercy killing is allowed in death row and that is justifiable to a certain degree according to the people of the United States. So the United states could try to use the above as a option to the families who’s loved ones are suffering and in the greater circumstances it would be justifiable to enact mercy killing. In Conclusion, we see that there are many perspectives to if mercy killing is justifiable? We see that mercy killing is not justifiable for any reason, mercy killing is justifiable, and Mercy killing is justifiable to a certain degree. Mercy killing is a very strong and controversial issue in our time. As we think about it our society and government has changed a lot today from years ago we frown upon ideas such as gay marriages, legalization of marijuana ect. We have to realize that we can’t just push these issues under the rug because they will keep on coming back. We have to look at these issues and be proactive and do something about them. At least come to an understanding among the different points of view of the issue in order to come to a valid conclusion together. With ought coming to an understanding all sides will be unheard and the issue to will prolong. I agree with all sides no one is completely wrong and no one is completely right. Every perspective has their strong points and every perspective has some bad points. The real Strength about the perspective will come when they choose what they will actually do about the problem pertaining to the valid issue. Euthanasia is something we the people of the United States have been left with for a long time. We need to come to a resolution since there are so many perspectives as you can already see. No decision will satisfy everyone but a decision must be made. We know America is not alone many other countries face the same issue. The only difference we can make is what we will do as the body of the United States to come to an understanding about the issue. Work Cited Albertson, Tory. Counterpoint: Euthanasia: Mercy Killing or Murder?. Vanguard University of South Alabama (2010): 1. Web. 15 Nov 2010. . Newspapers:Mercy Killing. Times 16 August 1966: 1-4. Web. 15 Nov 2010.

Getting to grips with using that and which - Emphasis

Getting to grips with using that and which Getting to grips with using that and which That and which can sometimes be used interchangeably. But it’s not always correct to do so. The general rule is: use ‘that’ to define and use ‘which’ to inform or add information. Defining These are the spending cuts that the Board agreed. Here, the spending cuts in question are defined and limited to being the ones agreed to by the Board (as opposed to any others that might be enforced). It is actually not wrong to substitute ‘which’ here in British English, although American English would probably only use ‘that’. Informing The spending cuts, which the Board decided, have been very effective. Here, ‘which’ introduces additional information – the people behind the spending cuts. The main point is that all the cuts being discussed here have been effective; and, incidentally, they were (all) decided by the Board. Note the two commas necessary when using ‘which’ this way: the additional information within them could be removed and still leave a full sentence. Only ‘which’ can be used for this purpose. It’s incorrect to use ‘that’ when introducing extra information. Punctuating Although it is not wrong to use ‘which’ in place of ‘that’ to define or limit something, you have to be careful how you punctuate around it. There has been very positive customer feedback on the new desserts which are made with dark chocolate. With no comma before it, this ‘which’ is being used to define and limit the desserts which had good feedback as the ones made with dark chocolate. There are probably other flavours of dessert, but the response to those may have been less upbeat. There has been very positive customer feedback on the new desserts, which are made with dark chocolate. With a comma before it, this ‘which’ is being used to inform (the second comma has been replaced with a full stop). The part of the sentence after the comma is additional information about the first part. This means that all the new desserts had positive feedback and, by the way, they are all made with dark chocolate. As you can see, altering punctuation even slightly can change the meaning of your sentence and could result in you accidentally misleading your reader. Would you like more help with grammar? Have a look at our Essential grammar and punctuation training.

Our Barbies, Ourselves by Emily Prager Article Example | Topics and Well Written Essays - 750 words

Our Barbies, Ourselves by Emily Prager - Article Example Prager asserts that this physical perfection on part of the most popular doll undermines the feminist movement and other feminine ideals. Prager acknowledges that Barbie does serve as a role model in terms of her liberated sense of style and living. The showcasing of Barbie’s bohemian lifestyle, spanning condos, fashion plazas, swimming pools and beauty salons is appealing for young girls. Yet, her combination of verve and freedom does not compensate for real substance. Prager constructs her arguments well through the use of deductive logic. She exposes the problems associated with Barbie’s idolatry. At the center of Prager’s criticism is the homocentric physical construction of Barbie and the highly materialistic basis of her lifestyle. As much a criticism of Barbie, the essay is a criticism of society at large for allowing a flawed concept to take such strong cultural roots. I Have a Dream by Martin Luther King Jr. This landmark speech of the Civil Rights Movem ent is one of the most powerful public orations ever. It was delivered by Martin Luther King Jr. on 28th August 1963 at the steps of the Lincoln Memorial in Washington D.C. The speech is exceptional for both its logical merit and emotional appeal. Indeed reading the transcript of the speech dilutes some of its rhetorical effects that were witnessed firsthand by the fortunate congregation at the Lincoln Memorial. ... Though the speech is delivered for political mobilization and has for its subject the deep-rooted social malaise of racial discrimination, it does not sacrifice its rhetorical flourishes. The combination of a powerful rallying cry delivered with a style bordering on poetic recitation makes it the most singular. It is hard to find any flaws with the speech. This is testified by the fact that it continues to be a source of inspiration for social activists even today. Message to the Grassroots by Malcolm X This is a public speech by the militant black leader Malcolm X, calling upon men of his race to unite in their efforts to fight white oppression. The speech is reminiscent of the more famous counterpart delivered by Martin Luther King Jr. But the methods advocated by the two speakers are contrasting. While the philosophy of King was one of non-violent activist organization, Malcolm X forwards a more militant approach to racial equality. Malcolm X’s agenda is also much broader t han attaining political rights. He believes that unless Black Nationalism (with due territorial sovereignty) is achieved there is no scope for black liberation. Malcolm X thus condemns the pacifist and conciliatory strands of the Civil Rights Movement. He urges all the black brethren to unite in their claim for a separate black nationhood. If a bloody revolution is what it takes to achieve that end so may the black race incur is his central message. Though Malcolm X’s speech is powerful in terms of rhetoric and public appeal, I personally do not find it acceptable. Malcolm X has a valid point in urging all factions of black social activists to unite. But his ready endorsement of violent means for achieving socio-political goals is problematic on two counts. Not only is Malcolm X’s stance

Human resources - Feedback Research Paper Example | Topics and Well Written Essays - 1000 words

Human resources - Feedback - Research Paper Example However, the team members may not all be saints, but it is noteworthy that every team member feels respected in order to establish a conducive work environment for all (Deforest, Largent, & Steinberg, 2005). In this regard, the objective of this report will be to facilitate positive feedback from Drew without creating any negative feelings and ensuring that he sees the effects of his behavior to the other team members. This will be through investigation in to the matter as a payroll manager without victimizing any employee before arriving at any concrete decision. Further, the report will provide a basis for creating articulated feedback in which communication of the managerial expectations shall be appropriate. The information gathering process Ideally, obtaining of feedback is a delicate process in which one’s intentions may become ill intentioned to those who may not understand the purpose. In this regard, the information gathering becomes the tricky aspect in the complete feedback process. Essentially, it will be appropriate to start with the employees before engaging Drew in the process. For instance, calling the team members during separate times of the working day will be effective in acquiring the information required. This should be in utter discretion and information by the team members within the department should be discrete in order to avoid victimization and animosity. In essence, Drew might develop a disliking attitude if they become aware that a certain employee portrayed him in poor taste. According to Deforest, Largent and Steinberg (2005), communicating with Drew will be the last step in the process in that consideration, assertiveness, and behavior control are some of the traits that need to emerge during the communication process with Drew. As a build up, clarity in the purpose of the meeting is a key aspect in which Drew needs to be well aware of in that he should understand that the meeting is not an attack on him. The purpose of t he meeting becomes to try changing his behavior to create a friendly work environment. Applying the feedback principles and the legal implications involved An appropriate venue where the conversation will take place is also a factor that needs considering. For instance, the meeting should be within the confines of the company in order to portray the problem as a serious work related issue. The information gathering starts immediately after complain arrives to the attention of the manager. The conversation should ensure that it maintains eye contact with a firm tonal voice (Deforest, Largent, & Steinberg, 2005). Empathy or sympathy should not reflect at any time, as this will be a sign that the issue is not as heavy as it should be. In addition, the posture during the communication should be upright to ensure that Drew does not look aware because of drifting from the conversation. The shoulder level should be of the same level to influence concentration and immediate response. During the meeting, active listening and not being judgmental when it is Drew’s turn to speak will be essential in the facilitation of an appropriate response to the changing of the behavior. Absence of attention during the conversation will prevent Drew from sharing the reasons why he behaves that way; hence, it will be impossible to help him change his behavior. In addition, avoiding of assumption of intent during the feedback process is vital, and facts should

Should the UK government restore the 50% additional rate of income tax Essay

Should the UK government restore the 50% additional rate of income tax - Essay Example Great Britain (2010) noted that an income tax of 20% is automatically charged on savings interest while those who are married and one of the spouses was born before 6 April 1935 are able to claim a Married Couple’s Allowance hence reducing the tax bill. The UK government is fair because those who are blind are able to claim the Blind Person’s Allowance. This paper is going to give opinions on if the UK government should restore the 50% additional rate of income tax. First, the paper will provide an explanation of the recent history of the additional rate of the income tax and then discuss arguments in favor of and against the restored rate of 50%. Great Britain (2010) noted that in 2009, Alistair Darling the then Chancellor announced that there would be tax increases in order to contribute over six billion pounds by the year 2012. The reason behind this was ensure that the economic future of the country was secured and to provide assistance for citizens when they require it most. The changes incorporated an increase in the indirect taxes rates for instance duties on alcohol and road fuel for that current year, variations in income tax from the month of April 2010 that included a new 50% rate on all incomes above 150,000 pounds. Great Britain (2010) stated that the new additional 50% rate brought about many feedbacks about the Budget, as individuals viewed it as a valuable change in the Labor government’s approach to taxing those who are wealthy in the society. There were many debates among citizens wondering if the changes would enable the government to get as much as they had anticipated. For instance, 1.3 billion pou nds in November 2010 rose to 3.05 billion pounds in December 2011. Great Britain (2010) noted that UK consisted of 31.3 million-taxpayer population but according to the revenue and customs estimate, only 236,000 citizens were entitled to pay the 50% rate in November 2010. Great Britain (2010) noted that the Liberal Democrat

The concept of technical and allocative efficiency

The concept of technical and allocative efficiency Technical Efficiency- Basic Concept The term Technical Efficiency was first used by M. J. Farrell in 1957 in his seminal paper and differentiated and disaggregated economic efficiency into two components i.e. technical efficiency and allocative efficiency. Coelli et al. (1999) define technical efficiency as the maximum achievable output from a given set of inputs and existing technology (Coelli, Rao, Battese, 1999). It has been also defined as the ratio of actual output and potential output of a farm unit i.e. In this sense TE refers to the manner in which the inputs or production resources are used. By this definition it is more closely associated with the techniques of framing or understanding of technology and deals with the behavior of how to produce an optimal level of production regardless of input-output price ratio. Hence, technical efficiency is also equivalent to Agronomic Efficiency. The concept of technical and allocative efficiency can be explained by the help of Figure 2.1 illustrated by Kalirajan and Shand (1999). Theoretically, we assume that all units of production (firm or land) operate at potential frontier production function i.e. the points along the curve FF. Any level of inefficiency with respect to this production function will be purely allocative. The reason may be that the producer has no income to buy inputs or is not willing to spend more for the marginal amount of inputs. Now suppose if the firm operates at point B by using I1 inputs and getting Y1 output. At this point the firm is both technically and allocatively efficient with a maximum profit of à Ã¢â€š ¬1. When the firm operates at Point-A with I2 level of inputs producing Y2 output points, earning à Ã¢â€š ¬2 amount of profit. At this point the firm is technically efficient as it is operating at FF but it is inefficient allocatively. It can improve its profit by à Ã¢â€š ¬2/à Ã¢â€š ¬1 amount. But on real grounds, the units of production operate at less than the level of its potential frontier. The reasons are differe nt technical, socio-economic, bio-physical, organizational and other unknown factors (Ahmed et al., 2002; Ajibefun, 2008; Ozkan et al. (2009)). Thus the firm operates at its actual production function AA below the potential frontier FF. Let us suppose it operates at point C with I2 amount of inputs and producing Y3 yield and earning à Ã¢â€š ¬3 profits. At this point the firm is neither technically nor allocatively efficient. It could maximize its profit to à Ã¢â€š ¬4 levels by operating at point D utilizing I3 inputs and producing Y4 outputs. But on real grounds, the units of production operate at less than the level of its potential frontier. The reasons are different technical, socio-economic, bio-physical, organizational and other unknown factors ( Ahmed et al., 2002; Ajibefun, 2008; Ozkan et al. 2009). Thus the firm operates at its actual production function AA below the potential frontier FF. Let us suppose it operates at point C with I2 amount of inputs and producing Y3 yield and earning à Ã¢â€š ¬3 profits. At this point the firm is neither technically nor allocatively efficient. It could maximize its profit to à Ã¢â€š ¬4 levels by operating at point D utilizing I3 inputs and producing Y4 outputs. Thus it is quite clear from Figure 2.1 that economic inefficiency is composed of two components of technical and allocative inefficiency. The total loss of the firm in profit terms operating at point C is à Ã¢â€š ¬1-à Ã¢â€š ¬3. Within this loss, à Ã¢â€š ¬3-à Ã¢â€š ¬2 and à Ã¢â€š ¬1-à Ã¢â€š ¬2 are the technical and allocative inefficiency losses respectively. The efficiency scenarios in these models explain three reasons of farmers attributes as discussed by Ellis (1988); Farmers desire to maximize profit with less input levels given by yield gap (Y0 Y3). Such behavior is referred as profit maximization behavior. Second reason may be the lack of correct allocation of inputs given by (Y3 Y2), and Farmers failure of operating in the most efficient production function (Y3 Y3). This gap represents technical inefficiency level, and Farmers behavior to reduce his risk instead of maximizing profit. . . . Technical Efficiency- History / Evolution Farrell (1957) is known as the pioneer of efficiency literature when the frontier production model developed by him, in one of his seminal papers, decomposed economic efficiency into two components; i.e. technical and allocative efficiency. He defined TE as the ability of a firm to produce maximum output given a set of inputs under existing technology. Stated differently, technical inefficiency is the failure of attaining the maximum possible level of production given existing resources and technology (Bravo-Ureta Pinheiro, 1993). The adoption of new technologies after green revolution for enhancing farm output has acknowledged special attention as a means to accelerate agriculture development after Schultzs hypothesis that conventional agriculture was fully efficient (Schultz, 1964). The growth performance is not only determined by such technological innovations but also by the efficient management and utilization of such technologies. The importance of efficiency measures as a me ans of nurturing productivity a considerable amount of literature is found focusing on agriculture (Bravo-Ureta Pinheiro, 1993). The efficiency analysis of units of agriculture inputs (land, labour, fertilizer etc.) has always been the focus of a number of studies since early 1960s. Most of the studies have supported Schultzs efficient but poor hypothesis. Theodore Shultz stated this hypothesis in 1964 that The traditional agriculture is fully efficient in the allocation of inputs under an existing technology. The combination of crops being grown, the depth and number of cultivation, time of planting, fertilizing, watering and harvesting, the combination of tools, draft animals and equipment are all made with a fine regard for marginal costs. (Schultz, 1964) Sahota (1968) based on his and many others have supported Schultzs hypothesis in their empirical works. Based on his study in Indian agriculture, Sahota (1968) concludes that the bulk of the evidences appear to support the hypothesis that the resources available to conventional Indian farmers have been, by and large, efficiently allocated (Sahota, 1968). A large number of frontier models were developed based on Farrells work which was than classified into parametric and non-parametric types. Aigner Chu (1968) were the initiators of deterministic parametric approach. They estimated a deterministic production frontier of a Cobb-Douglas type through linear and quadratic programming techniques. Timmer (1971) further developed this procedure by introducing a probabilistic production frontier model. He estimated a series of production frontiers by dropping extreme observations at each stage until the rate of change of parameter estimates stabilizes. These estimators had undefined statistical properties. Another class of frontier models was proposed by Afriat in 1972 known as statistical production frontiers. According to Afriats (1972) model, technical efficiency is a one-sided disturbance term with some explicit assumptions and frontier is estimated by method of maximum likelihood estimation (MLE). On the other hand if the disturbances are based on no a-priori assumptions, then corrected least squares (COLS) method is used to estimate the production frontier by just shifting the frontier upwards covering all negative disturbance terms. In 1977, Aigner et al. (Aigner, Lovell, Schmidt, 1977), and Meeusen and Broeck (1977) independently developed stochastic frontier production model in which the error term was decomposed into two components. A one-sided positive component reflecting inefficiency and a two-sided error component covering measurement errors and the random effects, which are not in control of the producer. Under this model the frontier could be could be estimated either by COLS or MLE. But in 1980, Greene found that the MLE are more efficient than COLS as the former method makes use of special statistical distributions for the disturbance terms e.g. exponential, half-normal or gamma distribution (Greene, 1980). Another mathematical programming method was developed by Charnes, Cooper and Rhodes (CCR) in 1978 which was a generalized form of Farrells (1957) method in terms of multi-input and multi-output vectors. Their method is well known as Data Envelopment Analysis or DEA. But their approach of measuring efficiency confounds the true technical efficiency score with uncontrollable noise (Charnes, Cooper, Rhodes, 1978). Further developments in DEA were incorporated by Varian in 1985. He brought improvements in DEA by treating the deviations as having stochastic characteristics and split them into two components of technical efficiency and random noise (Varian, 1985). The Free Disposal Hull (FDH) model, introduced by Deprins et al. (1984), was originally designed as an alternate to DEA models. In FDH approach only strong (free) disposability of inputs and outputs is assumed by relaxing the convexity assumptions of DEA models. FDH models were initially treated as DEA models under variable returns to scale (VRS). The FDH models are traditionally represented as mixed integer linear programming (MILP) problems. Further extensions in production frontier estimation are multi-equation models based on production, utility, cost or profit function specifications. Such extensions include the work of Kumbhakar (1987); Battese, Coelli and Colby (1989). In the decade of 1990s, the literature on TE expanded with the growing use of Z-variables in the application of Stochastic Frontier Approach (SFA). Previously, researchers used auxiliary or two-step regression on a set of socioeconomic, institutional and policy variables, so-called Z-variates to observe the effect of such variables on TE scores. A new method proposed by Wang and Schmidt allows a one-step procedure for calculation of TE and inspect effects of such Z-variables (Wang Schmidt, 2002). Kalirajan and Obwona (1994) suggested another approach for modeling production behavior and technical efficiency of any production unit, known as Stochastic Varying Coefficient Frontier Approach or SVFA. Under this method, like DEA, the potential output is estimated by allowing TE to vary by each individual input. Thus it makes comparison between firms performances easier in a sample of firms. It also facilitates to identify a benchmark of an excellent performing firm in terms of best practice in a sample (Kalirajan Shand, 1999). A recent approach, different from other sampling theory models, is Bayesian Approach (BA). The approach treats the uncertainty concerning which sampling method to use by mixing over a number of competing a-priori inefficiency distributions with a-posteriori model probabilities as weights. This approach overcomes the criticism of imposing a-priori distributions on disturbance term as in SFA. But in Bayesian Approach, like SFA, the potential output to estimate TE varies over all inputs taken together. It also differentiates random effects and fixed effects issue for panel data (Kalirajan Shand, 1999). Developmetns are being made on the methods to make them more, efficient, flexible, easily computable and more policy oriented. Especially Bayesian and FDH approaches need more modifications and specifications. Efficiency Studies in Developing Countries Agriculture and Associated Factors Here we cite some literature on efficiency estimates in agriculture sector of some developing countries with our main focus being on Pakistan. The findings regarding average efficiency scores and their relationship between different factors are summarized in the following paragraphs. Shapiro (1983) examined TE of Tanzanian cotton farmers using a Cobb-Douglas production frontier. His findings yielded an average TE of 66 percent leading rejection of Schultzs (1964) hypothesis. Balbase and Grabowski (1985) invested TE in Nepalese agriculture. His findings yielded 84 percent and 67 percent TE scores for rice and maize farms respectively. His analysis showed that nutrient levels, farmers education and income were significant factors influencing TE. Kalirajan and Shand (1985) examined TE of paddy farms in Indian state of Tamil Nadu. Their study proved non-formal education as significant positive factor in enhancing efficiency levels of farmers. Ali and Flinn (1989) have used a modified trans-log stochastic profit frontier to investigate profit efficiency of Basmati rice farms in Pakistan. They identify education, credit, late application of fertilizer and water shortage as key factors in profit losses. Ali and Chaudhary (1990) estimated efficiency for 220 farmers in Pakistani Punjab. According to his findings the average technical, allocative and economic efficiency were 84%, 61% and 51% respectively. Hussain (1991) analyzed efficiency in Punjab province of Pakistan. His results showed a TE score ranging from 80 percent for rice region and 87 percent for sugarcane region. Bravo-Ureta and Evenson (1994) analyzed efficiency for 101 cassava and 87 cotton farmers from Eastern Paraguay. His findings showed 58%, 70% and 41% technical, allocative and economic efficiency scores respectively for cotton farmers. Whereas the corresponding figure for cassava growers were 59%, 89% and 52% respectively. His results evidenced farmers age, education, farm size, extension contacts and credit availability as significant factors influencing efficiency level of farmers. Another study conducted by Ali, Parikh and Shah (1994) in NWF province of Pakistan by using both behavioral and stochastic cost frontier functions. Among socioeconomic variables, farmers age, farm size, land fragmentation and subsistency were showing significant influence on inefficiency levels. Ahmed et al. (2002) have analyzed TE of wheat growers in three provinces of Pakistan using a stochastic frontier production approach. The results yielded on average 32 percent losses due to technical inefficiency. The variables of age, education, extension services, farm to market distance, farm size, and credit availability had significant influence on efficiency levels of farmers in the provinces. He also found that wheat farmers in Punjab were technically more efficient (70%) than their counterparts in Sindh (66%) and NWFP (63%). Tenants were technically more efficient than the owners and owner-cum-tenants. Dhungana et al. (2004) have used Data Envelopment Analysis approach to examine efficiency of Nepalese rice Farmers. The results revealed that 76, 87 and 66 percent technical, allocative and economic efficiency levels were achieved by farmers. The factors contributing in inefficiency were excessive use of input resources, farmers level of risk attitude, managers age and gender, education and family labour endowment. Hassan and Ahmed (2005) examined TE of wheat growers in a mixed farming system of Punjab province in Pakistan using a C-D production function. The mean TE was recorded about 94 percent. The key influencing factors of efficiency were education, timely cultivation of crops, credit availability, sowing patterns and water availability. Bashir and Khan (2005) have conducted an efficiency analysis of 200 wheat farms in Northern region of Pakistan. They found high variation in yields of sample farms showing an average allocative efficiency of 72 percent in the study area. Farmers awareness, education level, farm size and level of fertilizer used were significant factors depriving farmers to achieve their optimum level of profits. Lambarraa et al. (2006) examined TE and productivity growth in the Spanish Olive sector. They found that farmers age, farm location; tenure regimes of land and organic nature of farming techniques affect significantly the level of efficiency. Mari and Lohano (2007) have analyzed TE of onion, tomato and chili farms in Sindh province of Pakistan. The mean TE was found to be 83 percent, 74 percent and 59 percent for chili, tomato and onion farms respectively. A detailed study on TE of Russian agriculture has been conducted by Brock et al. (2007). They found interesting results under three organizational farming regime; i.e. peasant farming, large corporate farming and household plots. The TE rankings were highest for household plots (81%) followed by corporate farms (74%) and peasant farms (70%). The peasant farms were least efficient. Analyzing efficiency of Nigerian food crops, Ajibefun (2008) has applied both SFA and DEA approach. He found only slight variation in average TE computed by both methods, i.e. 68 percent by SFA and 65 percent by DEA. Significant influencing factors were farmers age and education level. Kilic et al. (2009) have investigated TE of hazelnut production in Samson province of Turkey. Their study showed an average efficiency of 73.5 percent. Farmers education level and farm fragmentation were found as significant factor determining TE. A very recent work by Monchuk et al. (2010) on TE in Chinas agriculture reveals that heavy industrialization and large percentage of rural labour force in agriculture sector tend to reduce TE. He suggests that air and water pollution have negative effects on agriculture production; and growth of non-primary agriculture may lead to efficient use of labour resources. Factors Affecting Technical Efficiency There are various socioeconomic, infrastructural, institutional and policy factors that tend to influence technical efficiency of farmers, thereby depriving them from achieving a potential output from their available resources. Identification and probable solutions of such factors had been the focus of researchers and policy makers through decades. A summary table of the work of different researchers showing TE of different crops and significant factors affecting level of TE is given in Table 2.1 Yield Gap Yield gap is the difference between the yields of the experimental station by researchers and yield from farmers plot. According to Gomez (1977), yield gap appears in two ways (see Figure 2.2); The yield gap between maximum yield of research station and potential farm yield. This gap emerges into the system due to the environmental factors (climate, rainfall, humidity, sunlight etc) and non-transferable technology to farmers fields from the research station. Second type of yield gap is the difference between potential farm yields to that of the actual farm yield gained by the farmer. This difference arises from the different biological and socio-economic factors. This study of these gaps is particularly important in the context of research and arises some questions that whether the research methodologies, technologies, environment, equipments and capital costs utilized at research station are appropriate to farmers field conditions? Whether the recommended technology is complete? Whether this can address or takes into consideration the less favorable socioeconomic, bio-physical and environmental conditions of rain-fed and resource-poor marginalized farmers (Dahal, 1996)? The process of estimating technical efficiency gaps should be taken in a systematic and realistic way. It is necessary to consider the farmers specific farm trials rather than the trials conducted at the research stations. Role of Marketing in Rural Economy Farmers consider themselves as price takers and think that they have no control over prices and are bound to accept whatever the price is offered. They do not know how to capture new markets nor how market demand and buyers preferences are changing and which products are to grow to gain more profit from their produce. Farmers generally have knowledge and skills in agriculture production techniques but marketing needs new skills, techniques and sources of information. Farmers armed with newest business and marketing skills will have better profit margins (Dixie, 2005). Rural businesses include input suppliers, product buyers, transporters, storage companies, processing companies and wholesalers. These intermediaries are often believed to exploit farmers and making unfair profits. Although they try to maximize their profit yet it is to accept that without these intermediaries farmers would not be able to link with input and output markets and neither they would be able to sell their produce. Role of Marketing in Consumer welfare As farmers desire is to receive higher prices, consumers desire to pay lower prices. Farmers want to be paid as much share of consumer price as possible. These two conflicting goals balance when there is an efficient and low-cost marketing chain. Consumers preferences are constantly developing particularly in the case of horticulture crops. They need a marketing system that can respond to their changing demands and tastes. The marketing system should supply the volumes, variety and quality products that consumers demand. Fruits Marketing System in Pakistan (Aujla et al) Marketing includes a series of inter-connected activities involved in the flow of products and services from the point of production to the point of consumption at a profit. An efficient marketing system guarantees sustained agricultural growth as it affects both producers income and consumers welfare (Aujla, Abbas, Mahmood, Saadullah, 2007). The marketing of fruits in the Pakistan is supply based. Once a producer brings his produce to the market, the prices are decided by large traders at the spot such that he is bound to accept the prevailing prices. Most of the times the producers have to dispose off their commodities at throwaway prices (Hanif, Khan, Nauman, 2004). Several factors influence the efficiency of fruit marketing that include high perishability, seasonality, low quality, uneven prices and location of the products, the physical handling of produce and the institutional arrangements for facilitating these activities. The existing marketing system in Pakistan consists of assembly, wholesale and terminal markets, which are briefly discussed below: Assembly Markets Assembly markets are situated close to horticulture farm gate, generally situated in small towns or sub-districts, where farmers bring their major portion of marketable surplus for sale to the shopkeepers, traders and retailers present in these markets. Most of the transactions in assembly markets involve small quantities of produce. Traders in assembly markets are not approved by any government agency, although in some cases town committees charge an entry fee from traders. Usually, these traders maintain no systematic record of transactions. The price formation is simple and based on direct negotiation between the traders and the farmers. Because the quantities involve small bulks the farmers may not mind small price differentials. Wholesale Markets Wholesale markets are essential components of any marketing system, especially for horticulture crops because these markets provide farmers effective and profitable marketing outlets for their products. Adequately located, sized and managed wholesale markets serve as a basic instrument for promoting competition and help to improve consumers health and food quality control (FAO, 2001). Wholesale markets in Pakistan are usually located in a district town or a major sub-division town. These markets are the main assembly centers for the fruit and vegetable surplus of surrounding areas. These markets have better transportation, storage, communication and working conditions than those in the assembly markets. The example of wholesale market in Balochistan is that of Quetta, where the surplus fruit produce of nearby districts are supplied. Wholesale markets have permanent auction floors and offices built by traders (commission agent) who hold an official permit for their activities. Each trader has sufficient space in the market to store produce for a few days or for longer periods at a nominal charge. Traders keep records of their daily transactions and report them to the Market Committee. Market participants in wholesale markets including commission agents, wholesalers, retailers, shopkeepers and weighing men are also registered and licensed by Market Committees. Intro duction of these measures have resulted in some improvements in these markets. Commission agents in wholesale market, charged 8 to 10 percent commission on the sale revenue (Hussain Abid, 2005). The major players in the wholesale market are commission agents, wholesalers, retailers and shopkeepers. Terminal Markets Terminal markets are generally situated in large urban centers. Most of the marketable surplus of agricultural commodities is ultimately routed to these markets. The Karachi market is one of the best examples of this kind of market in Pakistan. Foreign trade is another reason for the flow of the marketable surplus to this market. Traders in terminal markets are usually wholesalers who supply agricultural products to firms, industries and exporters. The majority of traders are buying agents, who buy from other wholesale markets through their agents or directly when the produce is brought there from other regions. This market is well equipped with traders who are well established and mostly depending on supplies from growers and other wholesale markets. They have access to all modern facilities for approaching their agents in lower level markets. Many traders have their own trucking companies. Telephone and telegraph services are easily available for them. Fruit Marketing Channels in Pakistan Khushk and Smith 1996 Khushk and Smith (1996) have done a nice and detailed study of fruit marketing channels in Pakistan by concentrating particularly on mango production in Sindh province. According to them, agricultural marketing channels refer to the outlets or routes through which commodities pass to reach final consumers. As produce moves along the marketing chain, its price increases because of opportunity cost incurred by each intermediary (Dixie, 2005). The existing fruit marketing channels in Pakistan by à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. are presented in Figure . . . . . Figure 2.3 Marketing Channels for Fruits in Pakistan The marketing channels functionaries common in the country are; Producer The fruit growing farmers are dispersed geographically in the country. Majority of producer sell the harvesting rights of their orchards to contractors at the flowering or in hanging fruits stage because they do not want to be involved in marketing complications. Also the farmers do not do not want to take the risk of price and income variation due to perishability, quality damage, and price seasonality. In addition, Khushk and Smith (1996) found another important reason reported by farmers is the lack of knowledge of marketing. commission agents are biased towards farmers than contractors and do not want to transfer market price information to farmers or provide them other facilities, like informal credits, transportation or information access at the market-place. By this way commission agents control the supply, demand and prices of market (Khushk Smith, 1996; Ali, 2004; Aujla, Abbas, Mahmood, Saadullah, 2007). Contractor The contractor plays a main role in the marketing of fruits. He has close contacts with commission agents in the wholesale and terminal markets. While contracting an orchard, the contractor estimates its yield and considers the expected costs to be incurred for supervision, labour, transportation, and marketing. Khushk and Smith (1996) report that more than 95 percent of mango contractors in Sindh province of Pakistan obtained loans from commission agents to pay the initial installments to the mango farmers and to pay an advance for labour and packing material. Once a contractor receives loan from commission agent, he is obliged to supply the produce to that commission agent. Commission Agent Commission agents act as a link between contractors in the field and wholesalers or retailers at wholesale market. They usually have their own transport companies and have offices and staff at wholesale markets of big cities, equipped with all communication facilities. They maintain contacts with market committees, market associations, wholesalers and retailers and influence the prices in fruit markets of Pakistan (Ali, 2004). Wholesaler Wholesalers perform their business in wholesale or terminal markets of the country. They do business with large quantities of farm products and deal in several commodities like vegetables, fruits and other agricultural produce within interregional markets and also supply produce to processing industries, exporters, and retailers according to their demand. They maintain contacts with commission agents in wholesale markets and retailers in the local area. Wholesaler usually purchase fruit from the commission agents at open auction and sell in smaller quantities to the retailers and consumers. They mostly buy from the commission agents on a credit basis, and about one week after selling that quantity, they pay the commission agents. Some wholesalers also act as commission agents (Khushk Smith, 1996; Ali, 2004; Zulfiqar, Khan, Bashir, 2005). Retailer Market activities come to end with the retailers. They buy and sell small quantities according to the demand of consumers in the area. A small number of fruit retailers occupy small shops in the main fruit markets or in the town. Moreover, a number of retailers are found standing at focal places of a town, particularly railway stations, bus stands, vicinity of courts, schools, and hospitals. Among fruit retailers there is a high degree of competition. Retailers buy fruit from the wholesalers on a 24-48 hour credit basis (Khushk Smith, 1996; Ali, 2004; Zulfiqar, Khan, Bashir, 2005). Importance of Market functionaries / Intermediaries Although a heavy literature is found on exploitative behavior of market intermediaries towards agriculture producers, especially in developing countries such as Pandit et al. (2005) Aujla et al. (2007), Khushk and Smith (1996) and many others, yet their role cannot be ignored (Dixie, 2005). It is often mis-understood how important traders are in taking agriculture produce from farm to the market. Their importance becomes more critical in case of fruits which are highly perishable in nature and need quick supply. The more dynamic the fruit trading sector leads greater competition among traders and greater volumes of produce taken out of rural farm lands resulting, ultimately, high income returns to the farming community. Farmers Selling directly to consumers does mean higher profits but also greater risks. Market traders accept that risk such as non-payments, price decrease and marketing and handling losses (Khushk Smith, 1996). Therefore the intermediaries should be encouraged, not criticized (Dixie, 2005; Pokhrel, 2005). Marketing Margin Analysis Marketing margins or farm-to-retail price spread are some functions of differences between farm-gate prices and retail prices, intended to measure the opportunity cost of providing marketing services including buying, grading, packing, transporting, storage, and processing (Khushk Smith, 1996; Wohlgenant, 2001). The prices paid to the rural sellers at farm-gate are much lower. But as the product moves along the production-marketing chain, its price increases such that the retailers achieve the highest price (see Figure 2.3). The farm-to-retail price spread of fruits in Pakistan is con