Out Out Poem’s Analysis Essay

Through the use of metaphoric presentations, Frost was able to describe the causes and the facts behind the truth of child labor. It could be observed that the discussion of the boy’s feeling towards the situation that he faces. To be able to end the dilemma that he has been involved with, he tried to cut himself. However, freeing himself was something that caused further problems for him, and worse is his death. This notes of the possibility that young individuals involved in child labor usually feel uneasy and are not having the fine time of their lives. The disgust that they particularly feel about the situation that they are in has been noted through the description of the natural reactions with regards the certain changes of climate. The climate particularly describes the actual emotional intensity of the situation. On the other hand, the issue of the poem may also refer to the different beauties of human living that is dealing with the challenges of life as it is. Challenge and hardships are described as the major part of human living. Without them, life would not be as fascinating as it may seem. In this particular view, the boy’s death could be observed to have been involved in the description of what giving up may have cause many others who decided to simply quit fighting for a better life. Those people are the ones who are less able to see the importance of challenges in actually assisting them in their growth towards individual involvement. The interpretation of the poem actually depends on the idea of the readers themselves and their view upon life. The author’s point in completing the poem has actually been based from the sensitivity that he feels towards nature and the way it relates to actual human living.

International Management Essay

Executive Summary This written case analysis report is prepared for the analysis of the case study of the Tata Group – â€Å"The Last Rajah: Ratan Tata and Tata’s Global Expansion.† (Luthans and Doh 2009). It will first begin with a brief introduction on the Tata Group of India, with the source and the secondary (both short- and long-term) problems of this biggest conglomerate in India, to be identified and discussed next. An analysis of the problems is presented next, followed by the criteria of evaluation. A comprehensive listing of all major feasible courses of action are presented before the recommended strategy(ies) are discussed. The next section will cover the justifications of recommendations followed by the implementation, control and follow up. 1. Introduction The Tata Group, India’s biggest conglomerate (Luthans and Doh 2009), was founded by 29-years old Jamsetji Nusserwanji Tata in 1868. It was first established as a trading company in Bombay and started pioneering businesses in sectors such as steel, energy, textiles and hospitality (Tata Group 2012). In 1904, Sir Dorab Tata, the elder of Jamsetji’s two sons, succeeded Tata Group in Germany after Jamsetji passed on. Ratan Tata succeeded as the chairman, following the death of his uncle – J.R.D. Tata, in 1993 (Tata Group 2012). Today, the Tata group consists of more than 100 operating companies in seven business sectors (Refer to Appendix 1) with operations in more than 80 countries across six continents, exporting products and services to 85 countries. The latest financial figures reflected on its website showed that the total revenue of Tata Group was US$83.3 billion (around Rs 3,796.75 billion) in 2010-11, an increase of 18.8% from 2009-10 (Tata Group 2012). With its devotion to strong values and excellent business ethics, the Tata name has been respected in India for more than 140 years. Each Tata company or enterprise operates independently and is answerable to its own board of directors and shareholders. Moving forward, new technologies and innovation will be Tata Group’s focus, in order to develop its business in India and internationally. Anchored in India with its traditional values and strong ethics, Tata companies are building multinational businesses that will achieve growth through excellence and innovation, while balancing the interests of shareholders, employees and civil society (Tata Group 2012). 2. Source Problems With its wide diversification of business across six continents, Tata faces several challenges. The first problem is to build a consistent vision while being in many different markets and industries. Another challenge is to formulate strategies for over 100 companies in more than 80 countries. Besides this, another problem of Tata Group is the high involvement of Ratan Tata, who is the chief steward of the group of nine senior executives sitting on the boards of the Tata companies, in both the negotiations of major deals and the details of his auto-making, telecom or steel businesses (Luthans and Doh 2009). The next challenge for Tata is on how to absorb the struggling Corus mills. Other challenges for the future include deciding on which businesses to spin-off and which to pursue, what will happen to the conglomerate during an economy slow-down. The most challenge issue for Tata Group perhaps would be to fill the void left behind by the energetic and visionary Mr Ratan Tata – Chairman of the Tata Group, when he retire (Koontz and Weihrich 2010). 3. Secondary Problems 3.1 Long term 3.1.1 Diversification of investments and businesses From the case study, it is evident that a major problem for Tata Group is its diversification of its investments and businesses over so many different countries. The group is subjected inevitably to the different market situations and the culture of each individual market. 3.1.2 The continuation of operation of Corus mills Another long-term problem for Tata Group is whether they should continue operating the struggling Corus mills. As mentioned in the article, the moment Tata Steel took over Corus, it is loaded with a $7.4 billion debt and the high operational cost of Corus weakens the profit margins of Tata Steel (Luthans and Doh 2009). 3.1.3 Sustainability of its business versus sustainability of its corporate social responsibility during economy slow-down Should there be an economy slow-down, the ability of Tat Group to sustain its businesses versus their ability to sustain the social responsible culture, which is developed by Ratan’s ancestors (Griffin and Moorhead 2010), remains a challenge for Tata Group. The Rata conglomerate will have to decide between sustaining its businesses and fulfilling this culture. This will be especially tough with a  $7.4 billion debt already on its books. 3.1.4 Management control in Tata Group As mentioned in the article, Mr Ratan is the chief steward, of his team of nine senior executives in the Group Corporate Office, who negotiates major deals himself and immerses himself in the details of his businesses. Ratan Tata is also the major decision maker in most of Tata Group’s major deals. At the time when the article was written, Tata Group has not found a suitable successor. The fact that Mr Ratan Tata is single and childless (Luthans and Doh 2009) thus poses the toughest challenge of who is to fill the void for Tata Group, when Mr Ratan retires. 4. Analysis 4.1 Diversification of investments and businesses This long term problem will prove to be an obstacle towards its global expansion and the development of the company to its full potential, as there is no one common group strategy with a common objective. The lack of a common corporate strategy may act as a restraining force (Singh 2012; refer to Appendix 2) against moving Tata Group to its desired position in the global market and also against achieving overall productivity of the organization. 4.2 The continuation of operation of Corus mills A first look at this problem of the Tata Group would obviously be to discontinue the operation of Corus mills. However, one of the strengths and competitive advantage that Tata Group has over its competitors, is backward integration (Hill and Jones 2011) like what Hill and Jones (2011, 180) described – steel companies supplying its iron ore needs from company-owned iron ore mines. Having its own abundant coal and iron ore reserves enables Tata Group to produce raw steel at low cost in India, and ship it to Corus’ first-class mills overseas to produce  steel products. Furthermore, by looking at the financial data provided in the case study, Tata Motors was the least profitability business in 2007 for Tata Group. With the acquisition of Corus mills and Tata’s competitive advantage of backward integration, Tata Group can make use of Tata Steel and Corus mills to produce low cost steel car parts in order to reduce the cost of sales for Tata Motors. The gross profit margins for Tata Motors can be increased with the cost of sales reduced (Needles, Powers, and Crosson. 2010). 4.3 Sustainability of its business versus sustainability of its corporate social responsibility during economy slow-down When there is an economy slow-down, it will subject Tata Group’s decision on sustaining its business or still maintain its expensive corporate social responsibility, to a great test. A fast and immediate solution, during an economy down-turn will be to reduce the contributions for charitable causes, such as reducing or terminating the annual $40 million contribution for charitable acts in Jamshedpur, in order to sustain its businesses. However, Tata Group will have to consider about the long-term implications of such drastic immediate reduction or termination of charitable funds. The reputation of Tata Group may receive a beating in the long run, due to negative press and media reportings (Davies et al. 2003), should such measures are implemented drastically and immediately, in order to sustain its businesses. 4.4 Management control in Tata Group From the description of the article, the management style of Tata Group seemed to follow an ethnocentric strategic predisposition and an organizational culture of â€Å"family culture†. A cultural strategic predisposition refers to the particular way which most  multi-national companies (MNCs) have towards doing things (Luthans and Doh 2009; Aswathappa 2010). A MNC with an ethnocentric predisposition will normally depend on the values, and interests of the parent company in formulating and implementing a strategic plan. Their primary emphasis is on profitability and the company will try to run its overseas operations in line with how they are run back at home (Loke 2008; Aswathappa 2010). Tata Group is likened to be run with an ethnocentric predisposition as Mr Ratan Tata is the chief dealmaker who is closely involved in all major deals negotiations and also details of his different businesses. This predisposition will inevitably result in parochialism in Mr Tata, which may affect his logical strategic thinking. Tata Group has adopted a â€Å"family† type of organizational culture. â€Å"Family culture† type of organizations besides focusing on hierarchy, orientation to persons, leader heads the company like a caring parent, the management also takes good care of employees, ensures employees are well treated and enjoy continued employment (Trompenaars and Hampden-Turner 1998). This is clearly reflected in their spending of $40 million annually in the company’s home base of Jamshedpur and their excellent employee remuneration policy of workers still getting paid fully till the age of 60 years old and lifelong health care, even if they retire early. This will result in additional expenses for Tata Group in order to fulfill this â€Å"corporate social responsibility†. According to the article, Tata Group has not found a suitable successor at the time when the article was written. The toughest challenge will be finding a suitable candidate of who is able to fill the void for Tata Group, when Mr Ratan retires. 5. Criteria of Evaluation 1. To identify and differentiate between the â€Å"Cash cows† and â€Å"Stars† (Phadtare 2011; refer to Appendix 3) businesses and the â€Å"Question Mark (or Problem Child)† and â€Å"Dog† businesses (Phadtare 2011; refer to Appendix 3) within the next 6 months. 2. To reduce the $7.4 billion debt of Corus within the next 5 years. 3. To reduce their annual â€Å"charitable spending† gradually within the next 5 years, but yet not neglect or forgo their corporate social responsibility. 4. To identify a successor within the next two to three years. 6. Alternative strategies A comprehensive listing of all feasible strategies will be presented for Tata Group before the recommended strategy(ies) will discussed. 6.1 Short term (S): Targeted short-term objectives to achieve within the next few months to 1 year from the time of implementation. S1 To identify and group the businesses into â€Å"Cash cows†, â€Å"Stars†, â€Å"Question Mark (or Problem Child)† or â€Å"Dog† businesses (Phadtare 2011; refer to Appendix 3) within the next 6 months. S2 To decide on which business(es) to keep and focus on and which business(es) to liquidate. 6.2 Long term (L): Targeted long-term objectives to achieve within the next 3 – 5 years and beyond. L1 To reduce the $7.4 billion debt of Corus mills within the next 5 years by perhaps re-looking into refinancing the debt loan with a lower interest rate, in order to strength their profit margins. This is to convert Corus mills into a profitable business unit which will enable Tata Group to continue building on its competitive advantage over its competitors, of integrating backward integration, with the collaboration of Tata Steel and Corus mills, for Tata Motors. L2 To reduce their annual â€Å"charitable spending† of S$40 million for Jamshedpur gradually – 5% per year in the first four year and a final 10% in the fifth year, and also to reduce the employees’ benefits gradually. This will enable Tata Group to sustain its businesses better, but yet not neglect or forgo their corporate social responsibility. L3 To identify a successor within the next two to three years and also to gradually change their ethnocentric predisposition way of running the business and also their â€Å"family† type of organizational culture. Strategy statement as per Hofer and Schendel’s characteristics: Tata Group’s strategy for the next 3 – 5 years is to â€Å"tidy up† it’s widely diversified investments and businesses and exploit on its competitive advantage of backward integration (of owning iron ore mines) in order to help its automobile business increase profit margin. By gradually reducing their annual â€Å"charitable spending†, Tata Group will be able to channel these capital to sustain and expand its business globally. By identifying a successor for its chairman, this will ensure the sustainability of the Tata businesses and also to bring Tata Group to the next frontier. 7. Recommended strategy(ies) In order for this business plan for Tata Group to be successful, the strategies presented needs to be both achievable and sustainable with an accurate evaluation of its current resources, core competencies and capabilities. With both short term and long term strategies listed above and analyzed via the Strategy Feasibility Table listed in Appendix 4, the recommended strategies (best 3 out of 5) are as follows: S1:To identify and group the businesses. S2:To decide on which business(es) to keep, which business(es) to liquidate. L2:To reduce their annual â€Å"charitable spending†. 8. Justifications of recommendations After analyzing the alternatives strategies via the Strategy Feasibility Table (Refer to Appendix 4), it was decided that the most feasible strategies are S1, S2 and L2 to resolve the source and secondary problems above. Strategies S1 and S2 are chosen to best resolve the diversification of businesses that resulted in the absence of a common group strategy with a common objective for Tata Group. The next strategy for Tata Group to implement is the reduction of their annual â€Å"charitable spending†. This will free up more capital for Tata Group to redirect them to boast their â€Å"Stars† businesses. The remaining two long-term strategies of L1 and L3, with a slightly higher score of 15 and 14 respectively, in the feasibility test, may be considered to be implemented concurrently with lesser priorities. This is because it will not be easy for Tata Group to reduce the $7.4 billion debt within a short period of time and also not easy for any company to source for, identify and appoint a successor for its Chairman and to change the culture within a short period of time too. The most critical issue now is for Tata Group to conduct the most effective and efficient strategies. 9. Implementation, Control and Follow-up For any MNCs, e.g. Tata Group, it is not easy to implement business consolidation like S1 and S2. S1 and S2 described above will only be the â€Å"identification† stage to determine the type of business each belongs to. The physical implementation of the consolidation has to be executed with extreme caution as consolidation may result in employees redundancy. After  the consolidation exercise is successfully, the Group Corporate Office (GCO) of Tata Group will have to ensure that they do not launch massive business diversification plans without careful considerations. The follow-up on the implementation of S1 and S2 will have to be monitor by the GCO closely with a clear timeline listed out as a guide to prevent any procrastination or delays. As for the implementation of strategy L2, Tata Group has to execute it with caution too. It is not be implemented too hastily to prevent any damage to the company’s image due to any to negative press and media reportings (Davies et al. 2003). Any other future â€Å"charitable spending† will have to be discussed and decided more stringently. As stated above under Section 6.2, L2, the reduction will be done gradually over a timeline of 5 years and the GCO of Tata Group will have to adhere closely to this timeline. (2,220 words excluding Executive Summary, headings, sub-headings, in-text citations, and this sentence.) 10. References Aswathappa, K. 2010. International Business. 4th ed. New Delhi, India: Tata McGraw Hill. http://books.google.com.sg/books?id=Dk4SWsWbbaMC&pg=PA332&dq=Strategic+predisposition&hl=en&sa=X&ei=9nIlT5jIN5GzrAfIhryyCA&redir_esc=y#v=onepage&q=Strategic%20predisposition&f=false. Change Management Coach. 2012. Change-Management-Coach.com: Force Field Analysis – Kurt Lewin. http://www.change-management-coach.com/force-field-analysis.html. Davies, Gary, Rosa Chun, Rui Vinhas da Silva, and Stuart Roper. 2003. Corporate Reputation and Competitiveness. 1st ed. New York, USA: Taylor & Francis Group. http://books.google.com.sg/books?id=eU4bVJmmKC4C&printsec=frontcover&dq=reputation&hl=en&sa=X&ei=9j85T4aVCdGrrAeRsYHWBQ&ved=0CDoQ6AEwAQ#v=onepage&q=reputat ion&f=false. Griffin, Ricky W., and Gregory Moorhead. 2010. Organizational Behaviour: Managing People and Organizations. 9th ed. Mason, OH, USA: South-Western Cengage Learning. http://books.google.com.sg/books?id=RidV6vh08xMC&pg=PA349&dq=Culture+of+Tata+Group&hl=en&sa=X&ei=Q8QjT_mKCcfPrQef-IiNAg&ved=0CGwQ6AEwCQ#v=onepage&q=Culture%20of%20Tata%20Group&f=false. Hill, Charles W. L., and Gareth R. Jones. 2011. Essentials of Strategic Management. 3rd ed. Mason, OH, USA: South-Western Cengage Learning. http://books.google.com.sg/books?id=VdG243upAqwC&pg=PA180&dq=backward+integration+in+strategic+management&hl=en&sa=X&ei=3NQ3T4PxEsHirAe2vfjVBQ&sqi=2&ved=0CDMQ6AEwAA#v=onepage&q=backward%20integration%20in%20strategic%20management&f=false. Hofer, Charles W., and Dan Schendel. 1982. Strategy Formulation: Analytical Concepts. 8th ed. Eagan, Minnesota, USA: West Pub. http://books.google.com.sg/books?id=8VcIfAEACAAJ&dq=Strategy+Formulation:+Analytical+Concepts&hl=en&sa=X&ei=pasjT9_BCIjMrQf0x7GeCA&ved=0CD4Q6AEwAA. Johnson, Debra, and Colin Turner. 2010. International Business: Themes and issues in the modern global economy. 2nd ed. New York, USA: Taylor & Francis Group. http://books.google.com.sg/books?id=Dhi7yUtQjegC&pg=PA140&dq=Members+of+the+Tata+Group+Corporate+Centre&hl=en&sa=X&ei=JpE3T8-LMYXRrQfw7fHVBQ&ved=0CEoQ6AEwBA#v=onepage&q=Members%20of%20the%20Tata%20Group%20Corporate%20Centre&f=false. Koontz, Harold, and Heinz Weihrich. 2010. Essentials of Management: An International Perspective. 8th ed. New Delhi, India: Tata McGraw Hill. http://books.google.com.sg/books?id=s_wzNWdevJoC&pg=PA118&dq=Tata+group&hl=en&sa=X&ei=QwwlT6vTJsnjrAfosdymCA&ved=0CDcQ6AEwAQ#v=onepage&q=Tata%20group&f=false. Loke, Chee Shong. 2008. International Management. 1st ed. USA: Aberdeen University Press Services. http://books.google.com.sg/books?id=BpbvbvaMjCwC&pg=PA48&dq=ethnocentric+strategic+predisposition&hl=en&sa=X&ei=hEg5T_uvA43yrQf6hPnVBQ&ved=0CFcQ6AEwBg#v=onepage&q=ethnocentric%20strategic%20predisposition&f=false. Luthans, F., and Jonathan P. Doh. 2009. International Management: Culture, Strategy, and Behavior. 7th ed. New York, USA: McGraw-Hill. Luthans, F., and Jonathon P. Doh. 2012. International Management: Culture, Strategy, and Behavior. 8th ed. New York, USA: McGraw-Hill. Needles, Belverd, Marian Powers, and Susan Crosson. 2010. Financial and Managerial Accounting. 9th ed. Mason, OH, USA: South-Western Cengage Learning. http://books.google.com.sg/books?id=xI8pEZIob9UC&pg=PA225&dq=reduce+cost+of+sales&hl=en&sa=X&ei=Dd43T-P7CpG0rAfo24zWBQ&ved=0CFUQ6AEwBQ#v=onepage&q=reduce%20cost%20of%20sales&f=false. Phadtare, Milind T. 2011. Strategic Management: Concepts and Cases. 1st ed. New Delhi, India: PHI Learning Private Limited. http://books.google.com.sg/books?id=FdtGb2cZTRgC&pg=PA145&lpg=PA144&dq=BCG+Model#v=onepage&q=BCG%20Model&f=false. QuickMBA. 2010. QuickMBA: Strategy / BCG Matrix. http://www.quickmba.com/strategy/matrix/bcg/. Singh, Kavita. 2012. Organizational Behavior. 1st ed. New Delhi, India: Pearson Education India. http://books.google.com.sg/books?id=DbC0_McBPgIC&pg=PA337&dq=force+field+analysis+kurt+lewin&hl=en&sa=X&ei=KEA7T-jvPIjsrAeRnJmHAQ&ved=0CFQQ6AEwBQ#v=onepage&q=force%20field%20analysis%20kurt%20lewin&f=false. Tata Group. 2012. Tata Group Worldwide. http://www.tata.com/. The Economic Times. 2011. The Economic Times, Topics, Ratan Tata. Mumbai, India: Bennett, Coleman & Co. Ltd. http://economictimes.indiatimes.com/topic/Ratan-Tata. Trompenaars, Alfons, and Charles Hampden-Turner. 1998. Riding the Waves of Culture: Understanding Diversity in Global Business. 2nd ed. New York, USA: McGraw-Hill. Appendix Appendix 1: The seven business sectors of the Tata group The seven business sectors of the Tata group: 1) Communications and information technology 2) Engineering 3) Materials 4) Services 5) Energy 6) Consumer products 7) Chemicals (Tata Group 2012) Appendix 2: Kurt Lewin’s Force Field Analysis Source:http://www.change-management-coach.com/force-field-analysis.html(Change Management Coach 2012) Appendix 3: The Boston Consulting Group (BCG) Growth Share Matrix Source:http://www.quickmba.com/strategy/matrix/bcg/ (QuickMBA 2010)

Recommended Policies to Achieve a Sustainable Society Essay

Italy has been faced with fact that they are the second country with the lowest birth rate next to Spain. There are multiple recommendations that may be done in order to keep Italy up and running. One recommendation would be Italy may want to look at why France and Ireland have a high rate of child birth to help keep them up and running in the game of population. Other countries like France and Ireland give their people benefits for having children. Italy may want to take a look into bribing their people into having children. Maybe Italy should offer funding for health care, child care, and also offering higher incentives to families with more than one child. Italy’s incentive rate right now for a woman giving birth to a second child is only 1000 Euros. Italy should offer their people these benefits in order to help Italy’s low birth rate, here are the reasons why. Italy is the second country that has the lowest birth rate in the nation, with only one child per female. One might recommend that Italy might want to look into France and Ireland because they have the second highest birth rate in Europe. If Italy looks into France they might find out in that country they actually pay families for having children (Dillinaco, 2004-2008). In French families are entitled to up to three years paid maternity leave with a guarantee that mom’s job will be there for her when she returns. If Italy does that maybe the woman there wouldn’t be so scared on having children. Their burden of having to find a new job after giving birth or if their job will still be there will be lifted off their shoulders. A new law provides greater maternity leave benefits, tax credits and other incentives for families who have a third child. During a year-long leave after the birth of the third child, mothers will receive $960.00 a month from the government, twice th e allowance for the second child. France shows that they take care of the moms even after they give birth by paying them for three years to be with their children (Conroy, 2011). France is a great place to learn from when trying to raise the low birth rate. On top of giving their people money for having children they also help them cover some of their childcare costs so the country can establish a good birth rate in order to keep their population going. France was smart and know that they couldn’t just pay women and that will be enough for them. France knows that the women will need help with childcare also. So, the government decided to covers some child-care costs of toddlers up to 3 years old and offers free child-care centers from age 3 to kindergarten, in addition to tax breaks and discounts on transportation, cultural events and shopping. Their plan worked so well that the municipal day-care center ran out of space because of a local baby boom. In fact, they actually gave families an extra $100.00 per kid if the parents took care for their own child (Sensing, 2006). France really knows how to convince their people into having babies. Paying mothers maternity leave and making sure their job is still there when they return is a great way to encourage women to have children. Not only will the mothers get paid maternity leave, it is paid maternity leave for three years. France will also help the mothers pay for childcare if the mother decides to return back to work before the three years is up. After the child makes three years old and the mother goes back to work the child care is then free from ages three to kindergarten. On top of free childcare France also pays their people $960.00 a month as long as they have three or more children, which is twice as much as two children. If Italy took care of the mothers like France does, they just might have a higher birth rate. Conroy, S. (2011, February 11). Bonuses for having babies in france. Retrieved from http://www.cbsnews.com/stories/2006/12/10/eveningnews/main2243958.shtml Dillinaco, D. (2004-2008). Low birth rates in italy. Retrieved from http://mommiesonline.net/health/low-birth-rates.php Sensing , D. (2006, October 20). Paying women to have children. Retrieved from http://www.windsofchange.net/archives/paying_women_to_have_children.html

Ascorbic Acid Determination

Determination of Vitamin C (Ascorbic acid) concentration in some of Commercial Products, by Redox Titration Mouhannad AL. -Hachamii Sadiq J. Baqir Saadon A. Aowda Fatima A. Hussein, Dep. of chemistry, college of science, Babylon University Muhammed K. Alasedi Ministry of Health Hilla city, Babylon Abstract The goal of this search is to determine the concentration of vitamin C (Ascorbic acid ) in some of a Commercial Products, Vegetables and Fruit Juices by Redox Titration.A redox titration, involving an Iodometric method, has been used to do the analysis.L-Ascorbic acid was first isolated as a pure substance by Albert Azent-Gyorgi and Charles Kingin 1928 [Paulling ,1970] , an anti-oxidant and free radical scavenger, is found ubiquitously in fruit and vegetables such as citrus fruits (oranges, lemons, limes, tangerines etc. ), melons, tomatoes, peppers, broccoli, green leafy vegetables such as spinach, potatoes and turnips, its quantitative determination is especially important in the production of wine, beer, milk, soft drinks and fruit juices, where it can be a quality indicator [Gerrior & Zizza,1994] .Given the essential role played in the human diet and necessary to growth and repair of tissues in all parts of human body . It is necessary to form collagen an important skin proteins ,scar tissue ,tendons, ligaments, and blood vessels. vitamin C is essential for the healing of wounds, and for the repair and maintenance of cartilage, bones and teeth [Mcevoy ,1993] . Since vitamin C is easily oxidized, storage and cooking in air leads to the eventual oxidation of vitamin C by oxygen in the atmosphere.In addition, ascorbic acid is water-solubility vitamin means that a significant amount of vitamin C present in a food can be lost by boiling and then discarding the cooking water [Mcevoy ,1993]. The formula for ascorbic acid is C6H8O6 , It occurs as a white or slightly yellow crystal or powder with a slight acidic test , Ascorbic Acid is freely soluble in water; spa ringly soluble in alcohol; insoluble in chloroform, ether, and benzene [Moffat,1986]. The structures for the reduced (ascorbic acid) form and for the oxidized form (dehydroascorbic acid) are shown below: [pic]The amount of ascorbic acid can be determined by a redox titration with a standardized solution of iodine. The iodine is reduced by the ascorbic acid to form iodide. As shown in the other half of this redox equation. [pic] The titration end point is reached when a slight excess of iodine is added to the ascorbic acid solution [Bailey ,1974;Brody,1994;Pauling ,1976;Kalluer,1986]. Vitamin C deficiency leads to scurvy, a disease characterized by weakness, small hemorrhages throughout the body that cause gums and skin to bleed, and loosening of the teeth. Vitamin C can not synthesized through body cells, nor does it store it.It is therefore important to include plenty of vitamin C-containing foods in daily diet. vitamin C toxicity is very rare, because the body can not store the vi tamin however ,amounts greater than 2000 mg/day are not recommended because such high doses can lead to stomach up set and diarrhea. The minimum daily requirement is 30 mg. Well-balanced diets provide adequate amounts of the vitamin as measured by the Recommended Daily Allowance (RDA) of about 75 mg per day for adults (aged 15 or older), less for children, and more for pregnant and lactating women.The National Academy of Sciences recommends the consumption of 60 mg of ascorbic acid per day. . the Federal Food and Drug Administration has adopted the recommended dietary allowance (RDA) of 60 mg/day A very small daily intake of vitamin C (10-15 mg/day for an adult) is required to avoid deficiency and stave off scurvy. However, there has been, and continues to be, vigorous debate on what the optimum daily intake of vitamin C is. Some have argued that 200 mg/day is an optimal daily intake for adult humans.Others have suggested 1-2 g/day is best, this despite studies that show that the bl ood is saturated with vitamin C at 100 mg/day, and any excess is excreted in the urine [RDA,1995; RDA,1987; Browne. ,1993; FAO/WHO,2002; Levine et al. ,1999; Levine et al. ,1995;Teoh ,1975]. |Recommended daily dietary intake of vitamin C: | | |AUSTRALIA milligrams |U. S. A. illigrams | |Infants: |30 |35 | |Children: |30-50 |45 | |Adult men: |30 |60 | |Adult women: |30 |60 | |Pregnancy (2nd and 3rd |60 |80 | |trimesters) | | | |Lactation: |60 |100 | I2 is not standard solution ,so it may be standardized with thiosulphate solution . Experimental Procedure for determination of [Bailey ,1974; Brody, 1994; Pauling,1976; Kalluer,1986]. 1. Preparation of 0. 005 mol L? iodine solution: Accurately weight two gm of KI and 1. 3g of I2 , dissolved to aless amount of water , shake until dissolving .Transfer iodine solution to a 1L volumetric flask , making sure to rinse all traces of solution in to the volumetric flask using distilled water , completed the volume up to the mark. 2. Preparation o f 0. 5% starch indicator solution: Soluble starch (0. 25gm) to a 100 mL conical flask or beaker and 50 mL of distilled water was added . Solution heated with stirring at 79 0C for 5 minutes , careful must be taken not to exceed the stated temperature. Allow solution to cool to room temperature. 3. Preparation of food/drink sample: Industrial Packaged fruit juices {Orange , Pineapple, Lemon ,Tmrhend and Apple (Miso), Pepsi (khaleek kadha), Red grapes(Niktar), Seven up (Kufa), Pomegranate (Linda) , Tmrhend (Toti), Orange (Dalia), and Granules peach (Rani) } may also need to be strained through cheese cloth if it contains a lot of pulp or seeds. †¢For analysis of vitamin C powders ( Tanc lemon , Tanc orange and livans powders ) dissolved 1 gm in 100mL of distilled water (in a volumetric flask). †¢ For analysis of vitamin C tablets ( Kruger and joiure tablets), dissolved a single tablet in 200 mL of distilled water (in a volumetric flask). †¢ Juice squeezed from fresh fru it (Diala orange , Hilla orange, Egypt orange ,allalinki ,pomegranate and apple Juices ) should be strained through cheese cloth in order to remove seeds and pulp which may block pipettes. Juice squeezed from fresh vegetables ( Tomato ,Onion ,Celery ,Option ,Potato and Lettuce juices ) should be strained through cheese cloth in order to remove seeds and pulp which may block pipettes. †¢Sample of fruit or vegetable (100gm) blended in a food processor together with 50 mL of distilled water. After blending, strain the pulp through cheese cloth, washing it 0mL in a volumetric flask. 4. Aliquot of the sample (20 ml) solution prepared above transfrred into a 250 mL conical flask , about 150 mL of distilled water and 1 mL of starch indicator solution. 5. Sample were titrated with 0. 005 mol L? 1 iodine solution. The endpoint of the titration is identified as the first distinct trace of a dark blue-black colour due to the starch-iodine complex. 6.Titration were repeated with further al iquots of sample solution until concordant results (titres agreeing within 0. 1 mL) were obtained. Results and discussion:- In this research estimating vitamin C in industrial juices (Orange , Pineapple, Lemon, Tmrhend and Apple (Miso), Pepsi (khaleek kadha), Red grapes (Niktar), Seven up (Kufa), Pomegranate (Linda) , Tmrhend (Toti), Orange (Dalia), fruits (Dalia) and Granules peach (Rani)), Kruger and joiure tablets, and Tanc lemon , Tanc orange and livans powders, and natural juices for fresh fruits (Diala orange , Hilla orange, Egypt orange ,mandarin ,pomegranate and apple Juices ) and fresh vegetables ( Tomato , Onion Celery ,cucumber ,Potato and Lettuce juices). It was calibrated using redox way by iodine calibration using starch as indicator , iodine was an adequate oxidizer used for this purpose.Table (1) show the in industrial juices estimated concentration and the proportion of vitamin C. Table (1):The results were obtained below, represent the vitamin C content in some ind ustrial juice in quantity mg / 100 ml and percentage %. |Amount calculated |Industrial product name |Chain | |mg / 100 ml | | | |11. 9 |Orange (Miso) |1 | |49. 4 |pineapple(Miso) |2 | |15. 4 |lemon (Miso) |3 | |14. 2 |Tmrhend (Miso) |4 | |13 |Apple (Miso) |5 | |19 |Pepsi (khaleek kadha) |6 | |35. |Red grapes(Niktar) |7 | |25. 88 |Seven up (Kufa) |8 | |28 |Pomegranate (Linda) |9 | |25. 77 |Tmrhend (Toti) |10 | |19.. 995 |Orange (Dalia) |11 | |13. 33 |fruits (Dalia) |12 | |53. 2 |Granules peach (Rani) |13 | |13. 33 |lemon (Tanc) |14 | |6. 665 |orange (Tanc) |15 | |13.. 33 |orange (livas) |16 | |69.. 95 |vitamin C (Kruger tablets) |17 | |19.. 995 |Vitamins (joiure tablets) |18 | Scheme (1) . Vitamin C content in some industrial juice (mg/100ml) .The result in table (1) and scheme (1) showed the highest concentration of vitamin C in industrial juices found in granules peach juice where concentration is (53. 32) mg / 100 ml and lowest in orange juice (Miso),hitting (11. 49) mg /100 ml ,e ither powder Limon Tanc, the presence of vitamin C according to bulletin declared on the product is 100 %,but the results show that we have reached 89. 9 % and its concentration was (3. 33) mg/100 ml, where results appeared supposed to be the weight of vitamin C (667) mg of origin (45) mg ,results show that this weight (599. 85) mg of origin (45) mg . While orange Tanc powder result of vitamin C amount to 44. 6 % with the amount according to bulletin declared as the products of 100 %,where it should the weight of vitamin C (667) mg of origin (45) mg ,results show that this weight (299. 9) mg of origin (45) mg .Vitamin C tablets – type Krueger according to bulletin declared only that all (1) gm contains (45) mg of vitamin C, but the results we obtained the concentration is (69. 95) mg in (1) gm ,an increase of about (25) mg. Either vitamins fruits tablets – type junior according to bulletin declared only that all (1) gm contains (8. 8) mg of vitamin C but we have receiv ed is (19. 995) mg in (1) gm, an increase of more than double. Where the study showed that the Tmrhend juice (Miso) was vitamin C focus as the results we obtained (25. 7) mg/100 ml ,but according to the bulletin attached descent rate and quality (1. 68) mg/100) ml ,either alimonadah juice (Miso) was its focus as the results we obtained (15. 4)mg/100 ml, but according to the bulletin attached descent rate and quality (0. 1) mg/100 ml. comparing these results with a focus located on the packaging these juices, showing clearly that there was a difference in the percentage concentrated of company to company, And also because of industrial juices and wrong storage methods. The handling and preparation of food products adversely affect the quality of vitamin C in food. since it vulnerable to heat ,oxygen and acid, temperate and alkalinity mediums.With regards to the manufacture of juices, the keepers airtight containers made of sheet metal or glass do not cause the lose of what remains of vitamin C as a result of manufacturing processes only about 10 % while keeping cardboard containers, whether with paraffin layer or polyethylene, they lead to the loss of around 75 % of the past three weeks, even if keeping it in the fridge because these containers do not prevent the access of oxygen to juice and oxidize it, in addition to the work of the upper-packaged juice or occupied by air to oxidize the proportion of juice again, while the addition of carbon alkalinity of the damage vitamin juice damage entirely. Table (2) shows the estimated in natural juice concentration and the proportion of vitamin C .Table (2) :The results were obtained below, represent the vitamin C content in some natural juice in quantity mg / 100 ml . |Quantity Standard |Amount calculated |Natural juices name |Chain | |According to |mg / 100 ml | | | |international | | | | |standards | | | | |mg / 100 mg | | | | |42-50 |98. 64 |Diala orange |1 | |42-50 |107. 1 |Hilla orange |2 | |42-50 |73. 315 |Egyp t orange |3 | |37. |71. 4 |Mandarin |4 | |52. 8 – 72 |63 |pomegranate |5 | |6 |51. 5 |Apple |6 | |13. 6 – 17 |20. 6 |Tomato |7 | |50 |47. 6 |Onion |8 | |14 |22. 1 |Celery |9 | |27 |35. 7 |Cucumber |10 | |11 – 20 |47. 6 |Potato |11 | |75 |83. |Lettuce |12 | | | | | | Scheme (2) : Vitamin C content in some natural juices . In table (2) and scheme (2) the results showed the highest concentration of vitamin C found in orange juice, hitting (107. 1) mg /100ml of juice ,the lowest level was found in tomato juice, when it reached (20. 6)mg /100 ml of juice. Results showed also the presence of vitamin C concentration (107. 1) mg /100ml in naturally orange juice (Hilla),98. 64 mg / 100 ml (Diala) and 73. 315 mg / 100 ml (Egyptian) ,while the concentration of vitamin C in Hilla orange highest from Diala orange which highest more than the Egyptian orange.—– [pic] [pic]

OSIM Company Essay

OSIM the well establish Asia healthy life style brand, originated from Singapore. OSIM was founded by Dr Ron Sim Chye Hock in November 1980. Initially derive from R Sim Trading which deal mainly with household appliance. Dr Ron Sim Chye Hock later founded OSIM and eventually changes his focus to creating healthy life style products since he felt a great market potential in home care products in Asia. Dr Ron Sim Chye Hock brought together different equipment manufacturers and introduces OSIM which then receives significant growth to the extent of establishing multiple outlets Asia (straitstime). Having the motto â€Å"Inspiring Life† OSIM company has a significant numbers of outlets all over the world (osim) Situational Analysis on Micro and Macro Factors In the IT and Health conscious era, companies are trying to find opportunities to stay ahead of other rival companies. Companies have to examine and evaluate their environmental forces and take necessary  approaches in order to stay competitive. Micro Factors Microenvironments are factors closely related to company operations and directly impact the customer experience. OSIM has several factors that affect her greatly. A way to show case these factors are by Michael Porter Five Force Model which is: Competitor, Threat of New Entry, Supplier Power, Threat of substitutes and Customers. Competitors Direct: Direct competitors are competitors who have similar products, technology and same target audience. The major direct competitors of OSIM are Ogawa and OTO. Both have a decent market share in the health related appliances. Technologies in their products enable them to remain competitive against OSIM. Their products are much cheaper compared to OSIM, therefore a number of people purchase their products. However by having great marketing senses, consistently earning prestigious award and manufacturing quality products. OSIM is the leading brand of health care appliances. (P) Indirect: OSIM also face indirect competitors such Holistic, Chiropractic, self treatments, Traditional Chinese Medicine and western practices. Indirect competitors offer not just the external but also internal treatments like pills and supplements. However these treatments require an appointment, evaluations and importantly time from your busy schedule which you cannot commit to. OSIM products are made portable and simple enough as not to abrupt our daily lifestyle. Threat of New Entry: The threat of new entry is at a minimal since the market is mainly dominated by OSIM, OGAWA and OTO. For a new brand to enter this market they will have to have significant capital, the tenacity to face reputable brand that have a foot holding in Singapore and technologies that surpasses OSIM. Supplier Power – OSIM has several suppliers that are located main in Asia. They are mainly situated in India, China and Vietnam. The Supplier power here has a moderate control on OSIM as they have been supplying O SIM with her products for the past few years. However by being situated in these developing countries, OSIM is able  to reduce cost on labor works on building and manufacturing of their products while still maintaining their high standard of quality products Threat of substitutes – Technological advancement and new discoveries may pose a threat to OSIM. Since the other two major substitutes are OGAWA and OTO, consumer tends to purchase products that are cheaper with a reputable brand name. However, with OSIM high product quality, achievements and awards the threat of substitute is moderately low as consumers are well aware of what OSIM are known for. OSIM can reduce the threat of substitute by improving her customer loyalty. (osim, http://blog.osim.com/) Customers – OSIM originated from Singapore, a first world country strategically place in South-East Asia, OSIM can use it to their advantage. From word of mouth by someone we know. We are reminded that OSIM offers quality products that had helped people. Having its headquarters in Singapore, OSIM uses this opportunity to exploit Singapore high standards of living and also its world class airport. These customers are the most important resources that significantly affect any company. The issue OSIM is facing is that not every individual need to purchase OSIM products as it can be shared. Most of OSIM massaging chairs are purchased and shared within a household. This causes OSIM some problems as these limits the sales of OSIM products. Macro Factors Political Factors – The political factor that will benefits OSIM is the government intention to increase Singapore population to 6.9 million by 2030 will widen the market and adversely increase OSIM sales (straitstimes). Economic Factors – A growing inflation or recession can all affect the way consumer thinks and hence affect OSIM ability to get a stable profit. Economic factors are usually unforeseen since forecasts and analyses are affected by global changes and natural disasters. Unemployment levels, money value exchange rates, and the state of the global economy can all help or hurt OSIM. (tradingeconomics) Social Factors -As the population is getting more educated, we are more aware of our health and well being of ourselves and those of our family members. Singapore is known for its materialistic culture and Singaporeans push themselves in pursuit wealth and happiness (Janus corp). To do so, we tend  to work long hours and disregarding our own health to achieve wealth. OSIM may benefit from the health issues that arise from this as the appliances will not hinder the hectic and busy work life of Singaporeans. Technological Factors – Can influence how OSIM maintain and improve her business. A new type of machinery or product created can help OSIM stay ahead of the competitions. Other technological trends may include online transaction, ability to give feedback/complaint, purchase online and monitor the shipment. Demographic Factors – Singapore has an ageing population with low birth rate but more elderly. This target audience, the elderlys benefited most from OSIM product s as they often requires health care. The standard of living and health care advances contribute to demographic factors too. (sgplan) Legal Factors – Singapore have a new policy of Levies and quotas for hiring Foreign Workers. These changes may have an effect on OSIM since Singapore is a multicultural country with a big diversity of foreigners working here. The new policy requires a company to pay a certain amount of cash to have the work pass holder to work for them (mom.gov.sg). Lemon law was implemented to Singapore, the idea of lemon law is to protects customers for not up to standards or defectives goods. However it does not affects OSIM products much as OSIM produces high quality products. (Rikvin) SWOT Analysis After gathering the internal and external factors that can affect OSIM greatly, the next step is to do a SWOT analysis. It provides helpful information to make changes in marketing and strategic planning to avoid issues OSIM may face and to exploit the opportunities that may arise. The best way to do so is by reducing the threats and weakness but increasing the strengths and opportunities. OSIM an extremely strong and recognize brand name. Reputable brand compared to competitors, customers has a strong trust and confidence in OSIM OSIM has a good history originating from Singapore, has four outlets in Singapore to reach the target audience efficiently. Regular marketing strategy and involvement with the public and community has strengthen the bonds and trust to OSIM STRENGTHS OSIM products are costly compare to her competitors. Target audience, may shared OSIM products with one another hence lesser sales for OSIM Competitors may come up with products and marketing strategies that could change the customers brand selection. A letdown from OSIM may cause customer have enormous discredit ability of OSIM due to her high reputation and achievements. WEAKNESS OPPORTUNITIES People are getting more health conscious about themselves could be a opportunity for OSIM to increase her profits. Better technology may entice customer to purchase OSIM products online for its mode of convenience. Due to the aging population the target audience for OSIM will be wider as this target audience tends to be in need of health appliance. Government intention of having a population of 6.9 million by 2030, currently Singapore population is at 5.3million. Will significantly broaden target audience. THREATS New changes in the policy and regulations may affects OSIM sales. The rising inflation will limit the spending power of the customers; they will in avertedly reduce OSIM sales of products hence less income for OSIM. New technologies and discoveries can cause OSIM products and machineries to be obsolete Shifts in customers selection away from the OSIM’s products Issue Analysis The issue that I would like to point out is that competitors may come up with products and marketing strategies that could change the brand selection away from OSIM. This can lead to a bad long run effect to OSIM. If the competitors can do so and improves their reputation, OSIM will lose their high market share, target audiences and profitability. Recommendations My recommendations to avoid the issue at hand is by aggressively and regularly market themselves to the public and dominate the advertisement of home health care appliances. OSIM can also promote health related events like marathons to support and ensure the public their commitment of health care of the consumers. By doing so, they will retain their market share and status; eventually with the increase populations in the years come OSIM will have much better sales due to strong solid foot holding in Singapore. OSIM can also achieve this by constantly receiving and retaining their awards this will ensure the public that the quality standards of OSIM are higher tier compared to their competitors. Conclusion I personally consider OSIM to have been a very successful company in establishing themselves in the healthy life style industry. However there are many factors that could positively or negatively affect OSIM, technology in the hand of OSIM may be advantages whereas in the hand of competitor is disadvantages to OSIM. Even so there are certain approaches and ways to ensure OSIM to be ahead of her competitors. Receiving and achieving multiples awards, milestone and expending globally has proven my theory of OSIM being a successful company. Referencing 1. Janus Corporation, Quality of Life in Singapore. http://www.guidemesingapore.com/relocation/introduction/quality-of-life-in-singapore 2. Melissa Tan, Straits Times, 2013 May, OSIM International’s Q1 net profit jumps 13% to $25.1 million. http://www.straitstimes.com/breaking-news/money/story/osim-internationals-q1-net-profit-jumps-13-251-million-20130507 3. Michael E. Porter (1998) Competitive Strategy: Techniques for Analyzing Industries and Competitors 4. Ministry of Manpower, foreign manpower, Levies & quotas for hiring Foreign Workers. http://www.mom.gov.sg/foreign-manpower/foreign-worker-levies/Pages/levies-quotas-for-hiring-foreign-workers.aspx 5. Rikvin Pte Ltd, Singapore (PRWEB) March 13, 2012. http://www.prweb.com/releases/singapore/lemon-law-news/prweb9273922.htm 6. Sudhan P Osim Records Record Profits. http://www.fool.sg/2013/07/31/osim-records-record-profits/ 7. UK Essays, http://www.ukessays.com/dissertations/business/about-osim.php

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Marginal Concepts in Managerial Economics Case Study

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Penal policy - Essay Example , they are charged for their food, water, bedding and other daily necessities based on a scale in accordance with their social standing which was used instead of their financial capacity (Faucult 1997, p 97). A variety of forms of this system which can be seen as an early and bad example of the user pays principle continued in England until the 1780s, when prisoners began to be sent to Australia (Faucult 1997, p. 98). The financial exploitation of prisoners was regular in France and the United States (US) all through much of the nineteenth century, but was significantly extended in the southern states of the US in response to the severe labor scarcity following the Civil War. In the US, convicts were either forced to work under state supervision on railroad construction, mining, lumbering and other areas where free labor was in short supply, or were subleased by the state to entrepreneurs who used them, fundamentally as slaves, on cotton plantations and in factories. Next to the United States is Australia when it comes to the participation to the era of privatization. The National Party government of Queensland decided to start the operation of the new prison located at Borallon, near Brisbane, controlled by a private company under a management contract. The current Labor government confirmed its decision immediately after coming to power and ever since placed its new remand and reception centre at Wacol, a Brisbane suburb, under private management. New South Wales is the only other Australian State to date to adopt prison privatization. The NSW Liberal Party Government has entered into contract with a private firm for the design, construction and management of a maximum security prison at Junee, which is scheduled to become operational in March 1993 (Logan 1997, p. 112). A private prison is an institution that is managed by a nongovernment entity on behalf of the state. Logan (1997, p. 113) defined it as a place of confinement management by a private company

Aids in New York City Essay Example | Topics and Well Written Essays - 1000 words

Aids in New York City - Essay Example According to the paper, New York City make is among the largest cities in the United States with representation of different kinds of people. The population of New York City is made up of people who differ in different ways in terms of their race, sexual orientation, level of education and age. According to Reilly et al., people in their diversity are affected differently with this epidemic in New York City. The different effect the diseases have on different races is attributed to the different behavioral practices of these people. Since the disease was diagnosed, in New York City alone, over one hundred thousand people have died from the disease since the year 1981. As of February 2014, there were 110,736 new Yorkers who had been diagnosed with aids and presumed to be living with this infection. In the year 2013 3481, new diagnoses of these diseases were made of these: 76.6 percent of the people were men with 23.4 percent being women. 48.3 percent is made up of men who have sex w ith men, while the heterosexuals were made up of 21.4 percent. Hispanic and blacks made the larger population of people affected with aids with a percentage of 78.6 percent. Lastly, 35.1 percent of the new infections were comprised of people who are under the age of 29. 1.4 percent of new Yorkers live with aids, with the Spanish and black Americans being the most affect since they represent about 78 percent of this population. Young people rate of infection follows closely at 35.1 percent. This percentage is quite high now that these young people are more active and likely to spread the disease more than when it affected older people. Aids is a thorn that has to be dealt with accordingly in order to mitigate its effects on the disease burden and various sectors of the New York City. Its effects are far felt in all areas that work towards maintaining the great economy of the city.  

Statement of Cash Flows- Assignment Example | Topics and Well Written Essays - 2000 words

Statement of Cash Flows- - Assignment Example The formula for the return on assets is Net income divided by total assets (BPP 2009). Market share _(c) A company's percentage share of total dollar sales within its industry. Working capital _ (d) Current assets less current liabilities. Price-earnings ratio _ (e) A measure reflecting investors' expectations of future profitability. The formula for the price-earnings ratio is price per share divided by earnings per share (EPS) (BPP 2009). Quick ratio _ (f) A measure of short-term solvency often used when a company has large inventories that cannot be quickly converted into cash. The formula for the quick ratio finds the total of all current assets with the exception of inventories and divides the result by the total of all current liabilities. This ratio is the acid test for short term solvency. It takes into consideration the cash cycle of turning inventory into cash, the fact that it may take a while before the inventory and the cash s received by way of cash sale or credit sale. Additionally, inventory can become obsolete. Earnings per share _ (g) A ratio that helps individual stockholders relate the net income of a large corporation to their equity investment.   The formula for earnings per share EPS is: Net income divided by number of issued shares. ... $163,000 + $96,000 = $259,000 (3) The current ratio: 1.5 to 1 i.e. the ratio of current assets to current liabilities - $388,000/259,000 = 1.5 (4) Net Working capital: $129,000 i.e. $388,000 - $259,000 (b) Assume that Red Missile Company pays the note payable of $163,000, thus reducing cash to $17,000. Compute the following after the completion of this transaction: (1) The current ratio: 2.34 to 1 – i.e. 225,000 ($388,000 – 163,000) divided by 96,000 ($259,000 – 163,000) Calculation of current assets: Cash ($180,000 - $163,000) $17,000 Accounts Receivable $84,000 Inventory $124,000 Current assets $225,000 Calculation of current liabilities: Accounts Payable $96,000 Current liabilities $96,000 (2) Net Working capital: $129,000  - i.e. current assets minus current liabilities – $225,000 - $96,000 3- Shown below are selected items appearing in a recent balance sheet of Grant Products. (Dollar amounts are in thousands.)   Ã‚   (a) Compute the following: (1 ) Total quick assets $2,770 and is calculated as follows: Calculations of Total quick assets: Cash and cash equivalents $620 Investments in marketable securities $300 Receivables $1,400 Prepaid expense and other current assets $450 Quick assets $2,770 (2) Total current assets $3,870 and is calculated as follows: Calculation of total current assets: Cash and cash equivalents $620 Investments in marketable securities $300 Receivables $1,400 Inventories $1,100 Prepaid expenses and other current assets $450 Current assets $3,870 (3) Total current liabilities $2200 i.e. $1,600 + $300 + $300 Calculation of current liabilities: Accounts payable $1,600 Bank loans payable within a year $300 Income tax payable $300 Total current liabilities

Discussion for online HRM Healthcare class Essay

Discussion for online HRM Healthcare class - Essay Example The result of the study was that health care professionals act in a professional manner because of their professional consciousness. The study even figured out that the main reason due to which individuals of the health care are de-motivated is because they fail to satisfy their professional consciousness. They quit their jobs because of lack of required resources and inappropriate application of tools of human resource management. The study proved that a major role in the retention of health care professionals such as nurses is played by incentives that are not monetary in nature. The study even proved that if human resource management is properly applied, nursing professionals will become motivated. Proper application includes: helping health care professionals develop their career and recognizing and rewarding nurses for the professionalism they have shown towards their profession. Work environment is required which will help promote wellbeing of the workers. Mathauer, I., & Imhoff, I. (January 01, 2006). Health worker motivation in Africa: the role of non-financial incentives and human resource management tools. Human Resources for Health, 4

Social media plan Essay Example | Topics and Well Written Essays - 500 words

Social media plan - Essay Example There are so many different ways of using the sites to reach out. The Church on The Rock is located in St. Peters, Missouri. St. Peters Missouri is dependent on the church and the churches ability to strengthen the community. The church offers many different services at different times, community involvement, mobile apps, and teen & child programs. The Churches website is very insightful and welcoming. A newcomer could easily access information and find out projects and service times. Since the utilization of the website, it would be beneficial to implement a plan that could utilize other social networking sites to achieve a specific objective. Achieving this objective can only be achieved with a proper plan that utilizes the social media sites in the best way possible. Face book is a free site that has hundreds of thousands of users. The site allows individuals to create a profile and connect with other friends, businesses and organizations. The Church on the Rock should create a fa ce book profile that highlights the main components of the church. The page can allow a great place for church members to connect with one another. The page will allow church members to interact and comment on one another’s thoughts and ideas. The page can be used to discuss scripture, worship and assist others with problems. Sometimes it is easier to communicate in forms other than face to face and church members can greatly benefit.

Cost allocation and activity based costing Essay

Cost allocation and activity based costing - Essay Example Cost allocation is a concept that refers to the determination of the expenses incurred to offer a service. Costs can be allocated as direct, indirect and incremental costs. In the production process, manufacturers should be able to determine what costs fall under direct, indirect and incremental, in order to facilitate the ascertainment of cost of production. Activity based Costing is a concept that refers to the ascertainment of various activities involved in the production of goods and services. Thereafter, the overhead costs are allocated to each activity and then assigned to the products and services. Traditional costing on the other hand, allocates overhead costs using predetermined rate. That is, there is no allocation of costs on activities prior to the products and services. According to Vercio and Shoemaker, the most accurate method of cost allocation is Activity-Based. Unlike traditional costing method, Activity Based Costing recognizes the fact that, during a production pr ocess, not all costs are attributed to the volume of products and services produced. Therefore, Activity Based Costing determines the cost drivers associated with the customers, batches, products and administration related costs directly connected to the units produced. In order to ensure accuracy in cost measurements to facilitate informed decision-making during the production process, the costs that are not related to unit production should be secluded. In batch processing, the fundamental idea is to reduce the cost of production.

Application of Technology in Education Essay Example | Topics and Well Written Essays - 1000 words - 1

Application of Technology in Education - Essay Example However, despite the benefits of education in our daily lives, there have been numerous discussions regarding the real impact of technology such as use of computers, laptops, smartphone and other devices that have replaced the conventional classroom environment, and whether such technological investments in classrooms result in more informed and educated students compared to conventional teaching. Therefore, despite technology having enhanced our abilities and transformed performance in most sectors, continued use of technology in classrooms has resulted in poor quality of education and beats the real essence of education. Quality education has to enhance knowledge and understanding among students. However, the sue of computers requires that students do not synthesize the basics, but only apply already made applications to obtain results, oblivious of the implication the results obtained, or the principle behind such formula used to obtain results. Devine (1999) asserts that a good education will mainly focus on laying the necessary foundation for knowledge and skills in the early stages of education, which would promote the much needed knowledge and understanding among students as the essence of education. Computers deny students to learn the foundation principles of concepts, but will only allow the student to apply an already synthesized principle, which they do not understand. This denies them knowledge. It makes it hard to have other Bill Gates, or Michael Dells who used the basic foundation of principles to come up with great inventions. Technology will in most cases affect student’s ability and participation. The ability and strengths of an individual are well identified when they are involved in creative processes, where ingenuity and creativity have to be applied in any field. Therefore, as Devine (1999) argues students have to learn how to look for materials in order to showcase their abilities in different

Why Nomadic People Developed Complex Civilization Essay

Why Nomadic People Developed Complex Civilization - Essay Example They would move to a place that they considered economically better than their current situation (Goldin et al 120). There were three categories of Nomadic people, hunters and gatherers, pastoral, and wandering Nomads. Hunters and gatherers nomads were communities moving from one location to another in search of wild meat, fruits, and vegetables. Pastoral nomads’ movement were influenced by the availability of water and pastures for their cattle, they were settling in places with good pasture for their animals, and when pastures and water were exhausted in these locations, they would move to another location with greener pasture and water. On account of their movement and interaction with various communities, modern day civilization was born that led to the development of different economic empires and rise of military structure. Another of factors made nomadic people settle, build and develop complex civilization. Firstly, the development of new methods agriculture as time passes by made nomads to settle in one place because there was a way to control drought through irrigating their land. Also, through improved irrigation system, pastoralist were able to store enough water for their animals and at the same time irrigate land reserved for pasture so that they do not run animal feeds.

The Difference Between Two Orphans Essay Example for Free

The Difference Between Two Orphans Essay Last week, every newspaper in Korea printed two American names with two Korean faces. But Toby Dawson and Jae Harrell made the newspapers for very different reasons. Every year, Korean orphans are being adopted by American parents. Last year alone, an estimated thousand six hundred and thirty children were taken in from South Korea to America. This is not so surprising, considering that Americans have been adopting orphans from South Korea from a long way back. This is where Toby Dawson and Jae Harrell’s stories begin. Both of them have been born in Korea, and both have left their country when they were adopted by Americans. They both felt loneliness and isolation: suddenly, they found themselves in another country with nobody they knew, with a language they do not understand, and with people who looked so different. They grew up realizing that it was them who looked different in this world of Caucasian people – they were Americans, but their faces revealed their heritage.   We can imagine how they suffered – not only with the fact that they knew they were adopted and were having issues with their identity as to who their biological parents were and where were they and why they were separated from them, but growing up in a different country and being reminded of that fact everyday as they look in the mirror, they must have felt the pang of isolation more vividly. But whatever pain they felt, the similarities they shared ended there. Toby Dawson was born Bong-seok in Pusan, South Korea. His father, Kim Jae-su, was a truck driver. On one fateful day, his mother lost him in the market. By the time his father got home from work, it was already too late to look for him. His father searched for him in the market and nearby places, in different orphanages, but to no avail. Defeated, his father gave up looking for him. But the fates must have smiled at Bong-seok, because soon an American couple, ski instructors Mike and Deborah Dawson. The couple took him to their home in Vail, Colorado. He was three. Toby did not know English, and for the first year that he stayed in the country he had nightmares, screaming in his sleep almost every night. Everything was so different – the culture was different, and he was living with adoptive parents when he knew he used to have parents back in Korea. He struggled with his sense of identity, with being different, with being adopted, with being a minority in this part of the world. He accepted his situation and decided to make the best of it. He attended summer camp for adopted children from South Korea and other Asian countries, and made friends and shared bonds with other children like him who were going through the same ordeal. He learned to ski at a young age, although probably because his parents wanted him to learn how to ski, but eventually skiing became an outlet for his aggression. Toby worked hard on his skiing – he has had his share of accidents and broken bones, but still he keeps at it to become the best in his field. He has competed in the major skiing competitions like the World Cup Circuit, and even won a bronze in the Olympics. He also has not forgotten the pain he endured in his childhood – whenever he has time, he spends it with the kids, volunteering for the summer camp that helped him so much before. It seems that everything is going his way, and the only thing left is to make peace with his past. And after his Olympic fame, Toby finally decided to meet his parents. With his new status, a lot of Koreans came forward to claim him as their own, but genetics has a way of clearing things up, and soon Toby found out who his real father was. Toby and Kim met, together with his younger brother. He did not reproach his father for abandoning him – instead, he even told him: I have been waiting a long time, Father. And Kim was moved and proud to see that despite everything, his son has grown up to be a wonderful man. Toby Dawson’s story is made known to all of America last Tuesday in Oprah. But with all the good fortune that has come his way, it must be remembered that Toby worked hard to make the best out of what life has to offer. He faced life and all its challenges bravely, and for that he is reaping the fruits of his labor. On the other hand, things did not fare as well with Jae Harrell. Adopted when he was a newborn baby by Ruth Harrell and her husband, Toby must have felt isolated just like Toby when he was growing up when he realized that he did not look like his parents, that he looked different. Unlike Toby, Jae took a different path. Whereas Toby spent his time in summer camp to cope with all the things that are happening to him, Jae turned to drugs and alcohol. Whether for fun or consolation or he just needed to forget, Jae’s reliance on alcohol and drugs did him no good, and soon he was on a list for mental health watch. He let remorse and hatred overcome him, and perhaps he felt anger towards his parents in Korea who sent him away, and maybe he felt anger too with the position he found himself in this country, and he had no productive outlet for his aggression. Charged and found guilty of retail theft in November, he was sentenced to three years in jail but was granted parole last January. But he did not stop there. His anger took over him and he ended up killing his mother, the one who adopted him and raised him up. Jae had been charged with battering his mother Ruth a year ago, but the charges were dropped after his mother declined to show up in court. This time, she was not so lucky. After an argument with Ruth, Jae struck his mother with a hammer on the head and then strangled her. He put her in her car and drove her to local school’s parking lot, and checked back if somebody found her. Seeing that the body was not discovered, he drove the car to I-290 and left it there. The car and the body were found by a worker from the Illinois Department of Transportation, and Jae Harrell has been arrested and bail set at $ 300 million. Toby Dawson and Jae Harrell were both orphans, both adopted from South Korea. They both had a difficult time adjusting to their situation here in the United States. However, they led significantly different lives. It was the decisions they made that took them where they are now. Toby’s effort, hard work and optimistic attitude made him a successful skier and gave him happiness. Jae’s negative attitude, his reliance on drugs and alcohol, and his failure to see the good things in life gave him disgrace and this tragic affair. In the end, it does not matter where we are from or what we look like because what matter is what we are inside.

Control immigration Essay Example for Free

Control immigration Essay Every now and then, especially in periods of crisis, the argument of restricting the access of immigrants to ones own country resurfaces. Whether a country is flourishing or struggling, there is never enough for all: theres always someone else which is too many and comes to steal your air, particularly if he is poor, dirty, not speaking well your language, and so different from you. The fear and suspicion toward the immigrants is the easiest instinct an unscrupulous leader could incite in an ignorant undiscerning crowd. The grounds proposed to restrict immigration, and persecute or throw out foreigners, are the most selfish, vile and oblique, or specious and exploitable are its supports in any case. It is said that immigration policies must be tightened because many â€Å"illegal† immigrants enter the country day by day, but there does not exist a man or woman which is â€Å"illegal† outside a human artifice: a person can not be â€Å"illegal†. It is a universal right for people to stand and inhabit the land they want when doing no harm; men and women have no other home than the one that they choose. The nationalists (and the like) want to believe or make believe that the country has reached its limit of reception, but a land, unlike a field, it is not a private property: you cannot claim its possess just because you arrived first and declare who could come in and who cannot. Nation are fictitious, borders are drawn. It is being said that the immigrants come into the country to â€Å"steal† jobs and resources to the natural citizens, and profit from their welfare system, but the vast majority of newcomers come with the hope and the intent of building a living and keep themselves with fatigue, contributing to the wealth of their new country all along, whereas they undertake all the sort of jobs the so-called natural citizens dont want to do anymore. There is no â€Å"natural† citizen (especially in the case of Americans): everybody came from somewhere, and all have always moved, and always will. There is no right of  first-class people with precedence over second-class ones; the class is one: the humankind. The fear gets spread professing that the immigrants bring crime with them, but the crime level they raise it is the one caused by the laws that consider them â€Å"illegal† from the beginning, simply because they are considered undesired by an authority that doesnt grant them the right to stand where they have arrived with great difficulties and fatigue: instead of pursuing the duty of integration the states fill up their jails with whom escaped the toils of the rejections relegating these people to the fringe of society, where the crime is a means to survive, and the worst tendencies find the worst companies. Anti-immigration laws create illegality. Nearly every emigrant flees from backgrounds of intense poverty, maladies, scarcity, violence, persecutions, hopelessness and wars (or they are simply trying to achieve a better life), and trying to stem with force an inevitable social process, byproduct of that same globalization system promoted by who opposes to fluxes of migrants, can just produce a climate of terrorism. In the meantime, the dread and the hate toward the foreign and the diverse, and the battle of the poor against the poor(er), keep a population distracted from the real causes and persons responsible for its penalties. Beware of a society where goods and financial capitals have more freedom of the people themselves.

Education Essays Pupils Special Disabilities

Education Essays Pupils Special Disabilities Pupils Special Disabilities This essay critically evaluates the success of policies to promote the inclusion of pupils with special educational needs and disabilities since 1997. The essay reflects critically on recent legislation in the field and the implications of this for development, showing an understanding of how to resolve conflicting viewpoints. The essay first outlines the legislation, and policy documents, that have been enacted or published since 1997 and then critically analyses these policies in terms of answering the question of how successful these policies have been in terms of meeting special educational needs and disabilities through a review of the impact of these policies on the teaching of special needs children in mainstream schools, and the impact of this on the pupils with special needs, on the ‘normal’ children being taught alongside special needs pupils and on the teaching staff involved in teaching in classrooms containing mainstreamed special needs pupils. Special education is defined, generally, as education that is modified for students with special needs, whether these be special physical needs due to a disability or special mental needs, such as mental health problems or giftedness. The Education Act 1996 defines special educational needs thus, children have special educational needs if they have a learning difficulty which calls for special educational provision to be made for them, and children can be identified as having a learning difficulty if they have a significantly different ability to learn than the majority of children the same age as them and if they have a disability which prevents them from making use of facilities that would normally be used within that setting by children of a similar age. Students with special educational needs and disabilities have been catered for through a number of legislations since the late 1990s. The Education Act 1996 outlines the various roles and responsibilities of all those involved in the process of educating children within the UK: teachers and parents, for example. The Education Act 1996 contains statutes that are directly relevant to the education of children with special educational needs and disabilities, building, as it does, on the Disability Discrimination Act 1995. One of the requirements of the Act is that local authorities publish ‘disability statements’ at regular intervals, detailing the facilities provided by the local authority with regards to accommodating children with special educational needs and disabilities because one of the main requirements of the Act was to identify, assess and meet children’s special educational, or physical, needs in terms of meeting these needs within a mainstream school. Part Four of the Education Act 1996 was revised and was enacted as the Special Educational Needs and Disability Act 2001. The Government launched their publication entitled Excellence for all children: Meeting Special Educational Needs in 1997, which set out a coherent strategy for dealing with students with special educational needs and disabilities. This was enhanced through the 1998 publication of the document Meeting Special Educational Needs – A Programme of Action which, when implemented in conjunction with the 1999 Disability Task Force report entitled From Exclusion to Inclusion, reinforced the necessity of considering the rights of students with special educational needs and disabilities. Essentially, the New Labour Government wanted to extend the educational provisions for students with special educational needs and disability by placing educational provision in the broader agenda of social inclusion, within the framework of rights for individuals with special educational needs and disabled individuals (MacBeath et al., 2006)n. Following these publications, and as has been seen, Part Four of the Education Act 1996 was revised and was enacted as the Special Educational Needs and Disability Act 2001. The Special Educational Needs and Disability Act 2001 is divided in to three parts, two of which are of particular relevance for those with special educational needs and disability: Part One which made changes to the existing Special Educational Needs section in the Education Act 1996; and Part Two which deals with disability discrimination in education, amending Parts Three and Four of the Disability Discrimination Act 1995. Part One of the Special Educational Needs and Disability Act 2001 strengthens the rights of special educational needs children, in particular the right of these individuals to be schooled in mainstream schools. Part Two of the Special Educational Needs and Disability Act 2001 makes it illegal for schools and Local Authorities to discriminate against disabled people for any reason that is related to their disability: schools and local authorities have a â€Å"reasonable adjustment† duty to provide for the special needs of any individuals under their care. Since the enactment of this Act, a revised Special Educational Needs Code of Practice was developed (in 2002), which provides practical help and advice to all those involved in providing education to students with special educational needs and disabilities. Then, in 2003, a Green Paper was published, entitled Every Child Matters, which outlines the Government’s commitment to partnership with all those involved in educating students with special educational needs and disabilities, under the framework of the Children’s Services proposals. In 2004 a strategy document was published by the Government, entitled Removing Barriers to Achievement – The Government’s Strategy for SEN, which focuses on providing guidelines for early intervention, and for the provision of special educational needs. In terms of the Government’s approach to the education of students with special educational needs and disabilities, as outlined in their 2004 document Removing Barriers to Achievement – The Government’s Strategy for SEN, the Government sees it as important to remove barriers to learning and to raise both expectations and achievements, all within a framework of ensuring the application of the terms of the Disability Discrimination Act 2005. In terms of the impact of all of this legislation on the education of students with special educational needs and disability, the proportion of such students being ‘mainstreamed’ (i.e., taught within the framework of a ‘mainstream’ school, not a special school) has not been significantly affected by the legislation as many parents are still choosing to send their children to special schools, although the legislation has increased the awareness and appreciation of mainstreaming (OFSTED, 2004). From 1999 to 2003, for example, the portion of students with special educational needs and disability that were schooled in a mainstream setting remained steady, although reports from the Audit Commission have reported an increase in students with behavioural disorders being mainstreamed; conversely, since 2001, in fact, there has been a 10% increase in the number of students sent to special schools (OFSTED, 2004). Whilst the Government seems to think that mainstreaming is the best possible solution for special needs children, a recent report has suggested that school inclusion can actually be a form of abuse and that the recent policies that have been enacted to cover the education of special needs children are badly failing these children (MacBeath et al. 2006). As reported by the BBC, MacBeath has been quoted as stating, â€Å"Physically sitting in a classroom is not inclusion. Children can be excluded by sitting in a classroom that is not meeting their needs†. As reported in MacBeath et al. (2006), there is massive variability across the country as to how inclusion, and mainstreaming, is accommodated, with many schools having unresolved problems regarding inclusion of students with special educational needs and disabilities. A recent (2004) OFSTED report, which looked at the issues of special educational needs and disability and inclusion in mainstream schools found that the Government’s revised inclusion framework has promoted increased awareness of the benefits of inclusion and has led to some level of improvements in practice, but that the framework of inclusion has had little effect, as yet, on the number of pupils within mainstream schools or on the range of needs for which mainstream schools can cater, even though most mainstream schools are committed to mainstreaming special educational needs and disabled students. However, the report found that only a minority of mainstream schools meet special needs well, with expectations of achievement not well enough defined with progress in learning slower, for a vast majority of pupils, than it should be (OFSTED, 2004). Few schools were found to objectively evaluate their provisions for students with special educational needs and disability with not enough use being made of the potential for adapting the curriculum so that such students have suitable opportunities for improving their education (OFSTED, 2004). In general, classroom teaching of students with special educational needs and disability was of highly variable quality, with many lessons having many shortcomings with teaching assistants, especially, contributing to a lack of organization with regards to students with special educational needs and disability (OFSTED, 2004). Shockingly, over half the schools that were visited during the course of this report had no disability access plans and few schools liaised with special schools in order to develop better educational content for the subsequently mainstreamed pupils (OFSTED, 2004). In sum, the OFSTED (2004) report recommended that the Government and local education authorities start to work together in order to ensure that the ability of mainstream schools to teach pupils with special educational needs and disability in a better way, in terms of working closely together with special schools to forge productive links for mainstreamed special educational needs and disabled pupils, such that pupils with special educational needs and disability are enabled to play a full and active part in school life, receiving a curriculum that is relevant to their needs. Whilst noble in its aim, therefore, in terms of the actual numbers of students with special educational needs and disability being mainstreamed, and the education these children are receiving when mainstreamed, inclusion remains a significant challenge for many mainstream schools, and the education received by students with special educational needs and disability within a mainstream school setting is perhaps not as optimum as it could be in many cases, with provisions for their special educational needs and disabilities also not being as adequate as they could, or should, be (Henry, 2004). MacBeath et al. (2006) identified shortcomings in the issue of inclusion, with schools admitting they often had problems with mainstreaming of special educational needs and disabled pupils, due to issues related to resourcing and financing, admissions and capacity, balance of needs, recruitment and retention and expertise and professional development. This does not mean that inclusion policies do not work, as MacBeath et al. (2006) found that inclusion policies are often seen to work when a number of essential conditions are met, namely that staff are enthusiastic and committed, with strong teamwork across staff at the school. In addition to looking at how mainstreaming affects pupils, MacBeath et al. (2006) also looked at how teaching staff are affected by the mainstreaming of students with special educational needs and disabilities. It was found that teachers, in principle, welcome mainstreaming, but that the realities of mainstreaming in practice are very different, due to the fact that the needs of pupils with special educational needs and disabilities are very different from those of ‘normal’ children, and that this can cause problems when deciding how to allocate one’s time as a teacher; that often special needs and disabled pupils are allocated to teachers who lack the necessary skills to be able to handle these pupils; that the nature and quality of support for teachers with special needs and disabled pupils is often not present, all of which impact negatively on the ability of the teacher to teach all of their pupils, i.e., those with special needs or disabilities and the ‘normal’ children (MacBeath et al., 2006). Thus not only do policies to promote the inclusion of pupils with special educational needs and disabilities affect those children with special educational needs and disabilities, when such children are mainstreamed, these policies also affect the ways in teachers are able to carry out their job, in terms of being able to teach all children in their care equally and with equal attention. This has been noted to be of special concern when the pupils with special educational needs are children with behavioural problems (whom, as we have seen, have been steadily increasing in numbers in mainstream school settings), as these children are very demanding of teachers time, which, if the teacher pays a great deal of attention to managing these pupils behaviour can lead to the teacher having less time to dedicate to the ‘normal’ children in their class. This leads to the argument that special educational needs and disabled children should not be educated in mainstream classrooms. Seldom is the level of training sufficient for mainstream teachers to teach these children adequately, and to care for these children well enough, so that the basic care needed for these children is often not present. Conversely, if the teachers are well versed in teaching and managing pupils with special educational needs, and concentrate too much on these pupils within their classroom, this leads to the ‘normal’ children in the class missing out on the teacher’s time and attention. There is, thus, a delicate balance to be struck when a teacher’s classroom includes children with special educational needs or disabilities, between caring for that individual child and accommodating their needs, and also having adequate time for the other pupils in the class. For this reason, many educators, and many parents, argue against the idea of inclusion and mainstreaming, arguing that these policies serve no practical purpose, other than fulfilling the Government’s idea of how inclusion should ideally work. The MacBeath et al. (2006) report addresses this issue, when they ask ‘is inclusion working?’. Whilst inclusion provides social benefits for special educational needs and disabled children, in terms of them feeling more accepted by their peers, the viability of the whole concept of inclusion is brought in to question when one studies what has been happening in classrooms over the period when mainstreaming has become more commonplace. For teachers who have taught special educational needs and disabled pupils in a mainstream setting, it has been found that children with special needs often feel they have a lack of entitlement to learn and develop emotionally; that there are restrictions on learning for ‘normal’ children being educated alongside special needs children because a disproportionate amount of a teacher’s time is given to special needs children; that mainstreaming special needs children can generate feelings of inadequacy in teachers without specialized expertise in dealing with such children; that there is a great increase in the workload of teachers dealing with special needs children within their classroom and that there are massive pressures on teachers in terms of inadequate funding and resourcing by local authorities (MacBeath et al., 2006). The MacBeath et al. (2006) also addressed the impact on pupils of inclusive policies, finding that mainstreamed special needs children can benefit from interactions with their peers, but that, in the majority of cases, lack of training of teachers, and lack of resources mean that special needs pupils are not adequately dealt with and end up struggling in mainstream schools because there is a general and significant lack of expertise on the part of teachers as to how to properly and adequately deal with special needs children in a mainstream school setting. Following these conclusions, the MacBeath et al. (2006) report recommended that the implementation of policies of inclusion should not rely on individual schools to handle all the responsibility of teaching these children, rather that this should be based on a collaborative effort between special schools, mainstream schools and local authorities, and that this enhanced collaboration should ensure the best service for all children, i.e., those with special needs who are being mainstreamed and ‘normal’ children in classrooms containing pupil(s) with special needs who are being mainstreamed. It is clear that policies of inclusion, and mainstreaming, will only work, and will only continue to be suggested and developed, if this collaborative effort is strengthened and if teachers involved in teaching mainstreamed special needs children receive adequate training, allowing them to handle their special needs pupils in a way that is advantageous to those individuals, and also to simultaneously manage their ‘normal’ pupils, so that accommodating pupils with special needs does not come at the detriment of ‘normal’ pupils. For fear of a lack of adequate training and understanding, perhaps, many parents of special needs children still choose to send their children to special schools: as we have seen, the proportion of special needs students being ‘mainstreamed’ (i.e., taught within the framework of a ‘mainstream’ school, not a special school) has not been significantly affected by recent legislation, as the vast majority of parents of special needs children are still choosing to send their children to special schools and not to send them to mainstream schools (OFSTED, 2004). In terms of the success of policies to promote the inclusion of pupils with special educational needs and disabilities since 1997, then, as has been seen, these policies were introduced as a way in which to further the New Labour Government’s ideas about social inclusion, but have, in practice, been ill thought out, in terms of the actual provision of support and training for teachers and teaching assistants who are actually involved, on a day-to-day basis, with teaching mainstreamed special needs pupils. Thus, whilst there is a case to be made for inclusion with regards to special educational needs and disabled pupils, particularly in terms of the social benefits of this practice for the special needs children, there have been insufficient resources devoted to making these policies work in practice, in terms of generating a collaborative atmosphere which would foster sharing of resources and expertise, between mainstream and special schools, for example. Both MacBeath et al. (2006) and OFSTED (2004) found that when mainstreaming does works, it works only because of the extreme dedication of the individual teachers involved, not because there is a framework in place to ensure that inclusion works in practice. Such was the gravity of the situation as recorded by MacBeath et al. (2006) that their report concluded with an urgent need for inclusive practice, including a â€Å"radical re-appraisal of†¦the contradictions inherent in the interface of standards and inclusion agendas†. References BBC (2006). School inclusion ‘can be abuse’. Tuesday 16th May 2006. DfES (1997). Excellence for All Children – Meeting Special Educational Needs. DfES (1998). Meeting Special Educational Needs – A Programme of Action. DfES (2001). Inclusive Schooling. DfES (2002). Special Educational Needs Code of Practice. DfES (2003a). Every Child Matters. DfES (2003b). Together from the start: practical guidance for professionals working with disabled children and their families (birth to 3 years). DfES (2004). Removing Barriers to Achievement – The Government’s Strategy for SEN. Disability Rights Task Force (1999). From Exclusion to Inclusion. Dyson, A. (2003). Special needs, disability and social inclusion – the end of a beautiful friendship? In Norwich, B. (ed.) (2003). Disability, disadvantage, inclusion and social inclusion. Henry, J. (2004). Inclusion policy fails children with special needs. The Telegraph 25th September 2004. HMSO (1995). Disability Discrimination Act HMSO (1996). Education Act HMSO (2001). Special Educational Needs and Disability Act HMSO (2005). Disability Discrimination Act MacBeath, J. et al. (2006). The Costs of Inclusion. University of Cambridge Faculty of Education. Norwich, B. (ed.) (2003). Disability, disadvantage, inclusion and social inclusion. OFSTED (2004). Special educational needs and disability: towards inclusive schools.