MacBeth versions comparison essay Essay

There are many differences between interpretations of William Shakespeare’s MacBeth. This essay wall contrast Shakespeare’s original version and a movie version by Roman Polanski produced in 1970. Three major differences will be discussed. One difference between Shakespeare’s and Polanski’s version is the absence of the scene in England in Polanski’s version. In the Original MacBeth, MacDuff goes to England to convince Malcolm to return and fight MacBeth. The scene of the longest of the play; it is very drawn out and lengthy. Polanski simply eliminates this scene and shows Malcolm back in Scotland. The reason I feel that Polanski did this is that the scene detracts from the continuity and action of the play. The play is equally effective without the scene, and more streamlined. Another difference between the original and Polanski’s version is the scene where MacBeth kills the king, Duncan. In the original, Shakespeare was not allowed to show the death of a divine right ruler, so he showed MacBeth coming out of the king’s bedchamber after he had committed the murder. For Polanski’s version, however, he had no such limitation, and could show anything that he chose, so he showed the actual murder of Duncan, where Duncan wakes up, and MacBeth cuts his throat after stabbing him. The reason that Polanski inserted this scene was to show how cold-blooded MacBeth was, and that he would do anything to achieve his goal of becoming king. A third difference is the use of the letter that MacBeth writes to his wife describing how he has become Thane of Cawdor and the witches’ three predictions. In the original, the letter was read by Lady MacBeth, and then not mentioned again. In Polanski’s version, Lady MacBeth takes out the letter after everything with her and her husband’s plan has gone wrong, reads it, and then kills herself. The reason that Polanski did this is that the letter is a useful device to cause Lady MacBeth to kill herself. She reads the letter, and it’s all this happy news, but she and MacBeth are miserable, and all the good things in the letter have gone awry. There are scenes also in Polanski’s version which are not even included in the original. One of these such scenes would be the scene where the traitors from the war are being executed. They are brutally hung with cast iron brackets on their neck. This scene is very successful in showing the brutal treatment of traitors, the treatment that MacBeth would get if he was caught in his plan. The original did not do such a good job on this. Another of these such scenes would be the dreams that MacBeth has about Fleance killing him and Banquo helping him. Due to the extreme lack of technology in Shakespeare’s time, this was not possible. The dreams sequence serves to show how haunted MacBeth’s dreams are, and how worried he is about losing the throne to Fleance because of the witches’ predictions. There are many differences between these two version of MacBeth, and each of them, I believe, serves it’s own purpose to enhance and better the play.

Banana Peel as Shoe Polish Essay

INTRODUCTION Shoe polish is a product used to shine, polish, and protect leather footwear. Polishing shoes will increase their life span. In present times, everybody always use shoe polishers for their shoes to look presentable and fabulous to walk with attractive thus boosting more confidence to its beholder. But no everyone knows that traditional shoe polish which are available in market made of harmful chemical and synthetic ingredients which has a bad door. Since it uses petroleum as it’s basis it is also flammable which makes it dangerous to human health and may cause some hazards like fires. The banana peel is known for its antifungal and antibiotic properties. The peel is also loaded with a lot of Vitamins, minerals and fiber Many articles and pamphlets say that banana peel is even effective in shining and smoothening surfaces like shoes made up of leather. There are many advocacies promoting environment preservation and restoration. This may help in these advocacies. Because the main ingredient was just banana peel so that will lessen the production of biodegradable garbage.And also,the product will cost lesser than those of commercial because only the tools and some additives are need to be bought, so we can assume convenience to those who will buy our product. It may also emit the old tradition of just throwing banana peel instead they can collect it and donate for us to transform it into a more useful and effective product which happen to be the banana floor polisher. Main Problem How feasible is the production of Shinana in terms of management, operation, technical, and socio-economic aspects? Specifically, this proposal will answer the following questions: 1. Management Aspects a) What is the name of the company? b) What is the Vision? c) What is the Mssion? d) What form of ownership is applied? e) What are the advantages of that form of business? f) What are the organizational policies or procedures? 2. Marketing Aspects a) What is the product description? b) Who are the target markets? c) How will the product be priced? d) How much is the expected return of investment? e) Are there freebies or discounts offered? f) Who are the business competitors? g) What marketing strategies are applicable? h) What are the Strengths, Weaknesses, Opportunities, and Threats? 3. Operational & Technical Aspects a) What are the uses/ functions/descriptions of the material or equipment? b) What are the steps in coming up with the product? 4. Socio-Economic Aspects a) How can the product help the people? b) How can it help the society? c) How will the government be benefited? CHAPTER 2 MANAGEMENT ASPECT This chapter deals with the five different processes of management which are planning,organizing,staffing, directing, and controlling. Shinana, a word combination of the first three letters of the word SHINE and the last four letters of the word BANANA, was chosen as the company name because obviously, the name itself signifies â€Å"Making things shine through banana.As envisioned by the entrepreneur, Shinana, a product for shoe beautification will make everyone’s shoes shine with the natural shoe-shining quality banana peelings possess. The entrepreneur had come up with product because she had been exposed to Science Congress/Exhibits during her highschool days in UNIDA Christian Colleges.The said events shows the school’s students impressive innovative products, discovery, and research studies. Luckily, the entrepreneur had the chance to be one of the participants of the said Congress.Banana peel as shoe shine concept emerged from the said event. Since banana peelings are only thrown-out after its fruit has been taken off,our company thougths that we can help the society through abolishing the traditional manner of disposing its peelings and process it to a more useful  form which is SHINANA. VISION The leading supplier in shoe beautification industry in the Philippines acknowledge for the creation of innovative shoe shine products that complements not only consumer needs and wants but also the environment’s needfor careful preservation and protection. MISSION Our enterprise shall provide efficient, eco-friendly, and quality shoe shine products locally through efficient use and systematic production of shoe shine products with banana peelings as its main raw material. FORM OF OWNERSHIP Shinana is a sole proprietorship form of business. The owner is A-Zmyn T. Honrado.Once it makes name in the industry, it can expand its product line(will be able to offer variety of shoeshine products ),can develop new products like floor wax, sprays,disinfectants,varnish,colored wax polish made from banana peelings and other organic materials. ADVANTAGES OF SOLE OWNERSHIP Advantages of Sole Proprietor Form of Business: The formation of sole proprietorship business is very easy and simple. The entrepreneur owns all and risks all. The entire profit goes to his pocket. This motivates the proprietor to put his heart and soul in the business to earn more profit. Thus, the direct relationship between effort and reward motivates the entrepreneur to manage the business more efficiently and effectively. The entrepreneur takes all decisions affecting the business.This results in better control of the business and ultimately leads to efficiency. Thus, the entrepreneur as sole proprietor can arrive at quick decisions concerning the business by which he can take the advantage of any better opportunities. Each and every aspect of the business is looked after by the proprietor and the business secrets are known to him only.Thus, the maintenance of adequate secrecy leaves no scope to his competitors to be aware of the business secrets. The sole proprietorship business is undertaken on a small scale. If any change is required in business  operations, it is easy and quick to bring the changes. The cost of formation of a sole proprietorship is the minimum because no cost is involved in its formation. The management of the business is also inexpensive as no specialists are normally appointed in various functional areas of the business. The dissolution of the sole proprietorship is also very easy. Since the proprietor is the supreme authority and no regulations are applicable for closure of the business he can dissolve his business any time he likes. ORGANIZATIONAL POLICIES AND PROCEDURES All individuals pass a verification procedure, including the completion of an â€Å"Employment Verification Form†, before they are permitted to work. Harassment in employment, including sexual, racial, and ethnic harassment, as well as any other harassment forbidden by law, is strictly prohibited by the Company The Company does not discriminate, and does not permit its employees to discriminate against other employees or applicants because of race,color,religion, sex, etc. Employees are prohibited from engaging in web logging or â€Å"blogging† during working time or while using Company-equipment Periodic evaluations may be made to determine your individual progress, training needs, and potential pay increases. Pay increases are not automatic and depend on factors such as the employee’s demonstrated job proficiency and the Company’s ability to pay. When present employees are qualified and as justified by our Company needs and growth, the Company offers as many opportunities for promotions as possible. Plant/Office Personnel normally scheduled 8 hours per shift, 40 hours per week. Habitual or excessive absenteeism and tardiness cannot be tolerated. Employees are required to record their own time in and out Employees shall clock in and out on time, but not earlier/later than 4 minutes before their scheduled starting work time . Safety is everybody’s business Head Protection: Employees exposed to flying or falling objects and/or electrical shock and burns shall be safeguarded by means of approved head protection. Eye and Face Protection: Employees working in locations where eye hazards due to flying particles, hazardous substances or injurious light  rays are inherent in the work or environment shall be safeguarded by and shall use employer-provided face or eye protection with Suitable screens or shields isolating the hazardous exposure shall safeguard nearby employees. The wearing of contact lens is prohibited in working environments having harmful exposure to materials or light flashes. Body Protection: Body protection from hazardous or flying substances shall be provided by clothing appropriate for the work being done. Hand Protection: Gloves may be required for employees whose work exposes hands to hazardous substances, cuts or burns. Foot Protection: Appropriate foot protection shall be required for employees who are exposed to foot injuries from hot, corrosive, poisonous substances, falling objects, crushing or penetrating actions, which may cause injuries. Ear Protection: Ear Protection must be worn in Production areas. For safety reasons, smoking of tobacco products and drinking alcohol beverages is not permitted. Floors shall be kept clean and dry. Floors and platforms shall be kept free of projections, obstructions, holes and loose All control buttons and switches shall be properly identified as to their function and purpose. All shall Return tools and equipment to proper storage place after use. No jewelry, long hair or loose clothing is allowed around any machinery while operating. MANAGEMENT & PERSONNEL 1.Marketing head/Sole owner a.Creates promotional strategy for the products demandability. b. Sees if the product meet the customer’s need. c.Formulates the raw material combination through extensive researches d.Sees if the company is profitable or not using accounting principles 2.Production Manager a. Supervises all the production staffs b.Creates weekly reports to be submitted to the marketing head regarding the developments in production process. c.Schedules his/her subordinates break/meal time. d.Controls the quality of the finished product before proceeding to the packaging process. 3.Production staff a. Scrapes the white part of banana peel b.Mixes all the ingredients c.Operates on plastic squeezer equipment to pack the finished products. CHAPTER 3 MARKETING ASPECT This chapter involves understanding the target market,their likes and dislikes, the marketing strategies implemented and how the customers evaluated the product. PRODUCT DESCRIPTION Shinana is a product used to shine, polish, and protect leather footwear thereby extending it’s life. It comes in various forms, including wax, paste, cream, and liquid, and can be applied in many different ways. TARGET MARKETS Shinana’s target markets are all who have leather shoes.Be it a professional,students,businesswoman/man,teacher, mother ,father, sister, brother.In short, everyone who wants to look presentable by polishing their shoes. FREEBIES AND DISCOUNTS 10% Discount are available to those who will buy in boxes which contains 10 pcs of Shinana.Thus , from the original price of Php 50.00, the buyer can avail it for only Php45.00 instead.The buyer can save Php 5.00 each box. Similarly, those who will buy 1000 pcs, can save up to Php 500.00.From the original price of Php 5000.00, buyers can avail it for only Php4500.00. BUSINESS COMPETITORS Obviously, the number and only one competitor is KIWI, owned by Sara Lee.Prior to the introduction of the Company’s Product Shinana.KIWI monopolized the shoe beautification industry.Since Kiwi have been operating for more than century. They run print advertisements in a variety of national magazines. The Kiwi ads are printed in bright red, matching the color in the background of the brand’s logo. The Kiwi campaign is running in magazines like Black Enterprise, Car andDriver, Cargo, Ebony, Esquire, Men’s Fitness, National Geographic etc..Most of the new product launches of Kiwi was in line with the changing consumer preferences. MARKETING STRATEGIES In order for Shinana to be known to the public, the company will run printed advertisements such as flyers, posters.The company will also make online pages on websites like Facebook, Twitter,and Multiply that will entertain prospect/future customers’ inquiry about such product. Please see  attachments in the Appendix. SWOT ANALYSIS STRENGTHS Shoe polish usually is a mixture of natural and synthetic materials. Cosmetic shoe polish of various dangerous ingredients. These chemicals can be easily absorbed through the skin causing potential harm to the skin and other organs of the body . It is essential that in using shoe polish, one must wear gloves when doing so, one must not drink alcohol while polishing shoes (it can increase the effects of certain chemicals), and must keep all shoe polish out of reach of children and animal companions. If used, shoe polish should be used in a well-ventilated area, and all of the product shoud be used, with any residual being discarded or given to someone who will use it. When disposed, shoe polish needs to be handled as a hazardous househould substance. Rags or clothes used that come in contact with the shoe polish should also be immediately discarded. While some shoe polished claim to be non-toxic, most do not list their ingredients, so it is impossible to know that they are truly free of dangerous chemicals. But now,through the introduction of Shinana, an eco-friendly shoe polish, Consumers can minimize the health hazards brought by using traditional polishers. The ingredients of Shinana contains no harmful chemicals thereby not endangering someone’s health. Because it doesn’t contains expensive harmful chemicals and only need banana peel that are only thrown out after the fruit has been taken off, its price is cheaper than that of the traditional shoe polish.Shinana, as have said earlier, is an eco-friendly product for it requires no proper disposal since it is all natural. WEAKNESSES Because Shinana is all-natural, it perishes faster than that of the traditional shoe polish. Salt is the only preservative Shinana has, and according to tests,a bottle of Shinana last only for one and a half month that rendered our product,in comparison to traditional old polish , less convenient to its users. Shinana was only owned by A-Zmyn T. Honrado, a student, who has still no enough capital for the regularization of conducting business.Thus, Shinana is short-lived business on the grounds of economic constraint.And also, the owner still lack skills, profession,talent  needed to pursue the business since she was only a second year student taking Business Management. OPPORTUNITIES Banana is very much common in the Philippines. It is one of the oldest cultivated plants and is grown in at least 107 countries, primarily for their fruit, and to a lesser extent to their peelings .Banana peelings cost nothing(see product pricing), like in the entrepreneur’s case. Many banana cue,turon, saging con yelo, halo-halo prevailed the market.The owner sees that peeling are only throwned after the fruit has been taken off for we all know that many of us don’t prefer to eat banana peelings aside from its fruit,though the former is edible. This poses a great opportunity for the entrepreneur to make efficient use of that disposed banana peelings that’s why she came up with the product. THREATS Due to some innovation of ideas, leather shoes are now being replaced by plastic shoes that is relatively cheaper than that of the leather shoes. Many prefer plastic shoes since it is durable even the it is raining.And because many prefer plastic over leather shoes, shoe polish demandability decreases.Luckily,the company is on its way in formulating shoe polish product for plastic shoe. Another is that, the company has no definite suppliers,the number of products that can be produced is dependent on the number of banana peelings collected from anywhere.There’s no control over the resources since they are only donated,not bought CHAPTER4 OPERATIONAL AND TECHNICAL ASPECT This includes all the factors of the production and the processes MATERIALS AND EQUIPMENT MATERIALS: 100 g banana peelings1tbspoon rock salt 2 g black dye coloring powder TOOLS Picture of Tools Description/Function Mortar and pestle Mortar is a round bottom thick walled container in which a solid material may be grinned while pestle is a long cylindrical wide based rod used for grinding in mortar Stirring rod A stirring rod or stir rod is a piece of laboratory equipment usually made of solid glass, about the thickness and slightly longer than a drinking straw, with rounded ends that is used to mix chemicals and liquids for laboratory purposes. Plastic cup A plastic cup is a disposable cup made out of plastic. It is most commonly used as a container to hold liquids. Plastic spoon A plastic utensil consisting of a small, shallow bowl on a handle, used in preparing, serving, or eating food. Steel Fork A metal utensil with two or more prongs, used for eating or serving food. EQUIPMENT Picture of Equipment Description/Function Handy plastic sealer A 1-foot long electrical equipment that uses principle of pressure in order to seal plactics. OPERATIONAL PROCEDURE: 1. Scrape the white part of the banana peel with the use of steel fork. 2. Mash the peeling with mortar and pestle. 3. Pour in the salt and mix it with the peelings. 4. Pour in the black dye powder and mix it with the peeling-salt mixture. 5. Put the finished product in its packaging. CHAPTER 5 SOCIO-ECONOMIC ASPECT SHINANA AND THE PEOPLE According to some news,unemployment and underemployment rate in the Phillipines continue to increase yearly.There are many who have the skills,talents,profession but there’s no position to fill with.The establishment of the company will provide employment to many if given the chance to expand its operation. And also, Shinana helped the people by providing their needs for shoe beautification needs in an eco-friendly and natural way. It will also provide for people’s demand for inexpensive goods for,the product will cost lesser than those of commercial because only the tools and some additives are need to be bought, so we can assume convenience to those who will buy the company’s product. Shinana also may help those who ventured in banana fruit businesses,since the company will be the one responsible for the disposal of the peelings.So we can assume convenience to them particularly in disposing these useful peelings. SHINANA AND THE SOCIETY We all know that our country is in economic crisis.Resources are scarce yet our needs and wants are umlimited.so mean to say, we should make out of everything.Shinana can help the society by giving some concrete response to many advocacies promoting environment preservation and restoration.Shinana may help in these advocacies because the main ingredient was just banana peel so that will lessen the production of biodegradable garbage. It may also emit the old tradition of just throwing banana peel instead they can collect it and donate to the company for the company to transform it into a more useful and effective product which happen to be the banana shoe polisher. The Department of Health, issues emergency instructions regarding the INHALATION,EYE CONTACT,SKIN CONTACT of shoe polish. Another is that,In Los Angeles and most other places, shoe polish is disallowed in the regular trash. It must be disposed of as a hazardous material like mercury, because it often contains materials like naphtha and turpentine. Shinana can help the society, particularly by meeting the needs for a chemical-free shoe  polish as replacement to the traditional shoe polish which is full of dangerous chemicals.Shinana gave way to reusing the peel to polish the shoe through oils and the potassium present in banana polish that can preserve ones shoes. After the oils and potassium has been scraped from the peel,the company will compost the peel. Through Shinana, we can have polished shoes without damaging the society’s well-beingand without endangering the environment, leaving behind zero packaging waste. SHINANA AND THE GOVERNMENT Government promotes business activity in the Philippines for it will have a drastic effect in the economic health of the country. The more the business activities the faster is the circulation of the Philippine Currency.The more the business activity, spending prevails over saving.Shinana can help the government by conforming to these economic programs initiated by the government. Another is that, our company, if will be given a chance to expand its operations will be able to export Shinana that will eventually become not only as a source of pride for the Filipinos but will also help in increasing the country’s GDP or Gross Domestic product which is one of the measure of our country’s economic performance. Lastly, government will be benefited because businesses are required to register the business.They collect such registration fees, licences fees.Another is that, because of the inherent power of the state, the company are required to pay taxes to the government that are used for the government to defray their necessary expenses.

Energy Transfer and Thermodynamics Essay Example | Topics and Well Written Essays - 2000 words

Energy Transfer and Thermodynamics - Essay Example Kelvin = 373.150R C. rise of 30Celsius in Kelvin: Assume increase from 0Celsius to 30Celsius Kelvin = 30 + 273.15 = 303.15 Kelvin Kelvin = 0 + 273.15 = 273.15 =30Kelvin d. rises by 60F in R, K and C Rankine: Assume increase from -60 to 0 F Rankine = Fahrenheit + 459.67 R = -60 + 459.67 = 399.67 R = 0 + 459.67 = 459.67 = 600Rankine Kelvin: Kelvin = (Fahrenheit + 459.67) X (5/9) Kelvin = (-60 + 459.67) X 5/9 = 222.04 Kelvin = (0 + 459.67) X 5/9 = 255.37 = 33.330 Kelvin Celsius: Celsius = (Fahrenheit 32) X (5/9) Celsius = (0 32) X 5/9 = - 17.78 Celsius = (-60 32) X 5/9 = - 51.11 = 33.330C Question.5 Work and equilibrium: Work and equilibrium are related, for example when we consider two systems at equilibrium and some work is done on one of the object and temperature increases then the systems are no longer at equilibrium. Question.6 Equilibrium: hot water in a cup and the cup is at the same temperature as the water Stable state: filling a birth tab with water and yet draining the tab and therefore water will flow in and out and therefore the birth tab system is in a stable state. Uniform state: The universe is said to be uniform according to the second law of thermodynamics Question.7 Rechargeable battery: open, because it exchanges energy and matter with the environment and matter and this is why battery water is required. Household refrigerator: it is closed because it only exchanges energy with the environment but no matter is exchanged. Radiator: open water is added to the system after period of time. Question.8 Difference between a gas, a liquid and a solid In this we use water to explain the difference between gas, liquid and solid, for a solid which is ice molecules vibrate and do not move freely and that ice has a distinct shape, when we melt... This is the second law of thermodynamics that was coined by Clausius and Thomson, entropy is denoted as S and this law states that the entropy of a given system that is not at equilibrium will tend to increase over time, and that at equilibrium maximum entropy is achieved. Work and equilibrium are related, for example when we consider two systems at equilibrium and some work is done on one of the object and temperature increases then the systems are no longer at equilibrium. In this we use water to explain the difference between gas, liquid and solid, for a solid which is ice molecules vibrate and do not move freely and that ice has a distinct shape, when we melt ice we get liquid water and the molecules move freely, liquids do not have a distinct shape and will take the shape of the container. For gases molecules move freely and gases do not have a distinct shape, gases are compressible meaning that their density varies. The two heat convections include natural or free convection whereby fluid motion causes transfer of heat due to changes in density and heat advent convection or forced convection whereby heat transfer is due to movement of the liquid resulting from other forces. A closed Styrofoam cup, whic

Discussion 3 Coursework Example | Topics and Well Written Essays - 500 words

Discussion 3 - Coursework Example The chest leads measurements should also be taken. The six chest leads are; V1-V6. The records in this stage are vital since they show the time of electric travel from one node to another. The records give the average time taken by the ventricles to recover or refill with blood. Lead I voltage is then measured with reference to the electrodes between the right arm and the left leg. The records give the longest time of electric travel between the furthest limbs (Christoffels, 2009). The records should be taken for each limb with the relative nodes identified in different parts of the body. The readings taken should show the time of electric travel and the ventricle recovery. ST segment elevation in lead II, III and AVR creates some movements in the left auricle of the heart. It causes the contraction and relaxation of the left auricle muscles as a result of an electric impulse (Surawicz, 2009). The relaxation and contraction forces blood through the valve thereby causing it to close and open. The contraction and relaxation affects the right atrioventricular valve. ST segment elevated in VI-V2 affect the left ventricle. It results in a systematic contraction and relaxation of the left ventricle. It combines a series of action relating to the contraction and relaxation of the lower part of the heart muscles. It affects the left coronary artery causing it to open and close at regular intervals. It results in the entry and expulsion of blood from the chamber that also sets the heartbeat pace (Katz, 2010). It also triggers a strong force that forces the blood out of the heart through the aorta. ST segment elevated in V3-V4 affects the right ventricle’s muscles. The opening and closing of the valve is triggered by an electric impulse that originates from the left ventricle muscles. The segment produces an electrical conduction system that controls the Purkinje fibers. The effects are caused by an impulse resulting from

Gender Relations Essay Example | Topics and Well Written Essays - 3000 words

Gender Relations - Essay Example However, the pain of the sacrifice is plain on their faces. Women, on the other hand, sacrifice with a glow on their countenance. They have the creativity and the ability to withstand drought to the maximum extent and make food out of whatever sources available (Eldridge, Christopher, p2). Flood, drought and famine have struck all countries across the globe. The evidence of famine is scripted in the ancient texts and millions died in those days in the absence of effective communication and fast transportation available today (Dreze, Jean and Sen, Amartya; 1989). However, one must give thought to accounts of heroism and endurance that never-say-die men and women exercised to outlive those events. Small remnants of brave men and women survived to carry on with life and challenges they overcame to script their experiences with future generations. The threat of hunger may or may not be an isolated incident. There are those that experience hunger as a daily challenge. In the ancient days, a lot depended on the ruling class on the extent of hunger in their land. If rulers were benevolent, people experienced prosperity and thrived with only fleeting acknowledgement of hunger. However, if rulers were exacting and impersonal large number of people below the poverty line came in grips with the pangs of hunger. This situation was man-made. But one learnt to live with it. ... However, if rulers were exacting and impersonal large number of people below the poverty line came in grips with the pangs of hunger. This situation was man-made. But one learnt to live with it. It was only a matter of survival to live another day. There was no shortage of food as such. Life went on although the question of where the food was to come from faced the hungry segment of the population. Nonetheless, even hungry people got their needs met long enough to survive. To the hungry, it mattered little if the cause of hunger was man-made or an act of God. The challenge of survival presented a test that sometimes was overcome and other times meant defeat (Barraclough, Solon L; 1991). The scourge of famine continues to haunt large swathes of regions in Africa and Asia. These regions have witnessed famine owing to myriad reasons chiefly uncertain rains, disruptive floods or crop failures due to absence of rains. Apart from natural causes, the phenomena of famine exists owing to socio-economic failures, unstable political conditions, lumpen environment, and other factors that contribute to continuance of famine conditions that lack education and trigger contingencies (Bryceson, Deborah Fahy; 2006). The gender that does better It is difficult to pinpoint a particular gender did better than the other although natural indications point to women as better managers of hunger. By and large, women are endowed with better resilience and determination to scrape through periods of hunger irrespective of their cause. In Bangladesh which experienced famine in the 1970s, it was women who were organizationally entrusted to fight famine through community empowerment and other material means (Dreze, Jean and Sen,

CVS Caremark ratio analysis Assignment Example | Topics and Well Written Essays - 1000 words

CVS Caremark ratio analysis - Assignment Example The company is therefore focused in the reinvention of pharmacy and the provision of highly innovated solutions that improve the well-being of the customers. The company also has a strategic plan to offer high quality health care service at an affordable cost, to cater for the needs of people with different financial background. The company has also implemented a health care program for the members of staff. The program involves free health care services to the employees. The program also constitutes the employee motivation strategy for the company. The company has more than 7,300 pharmacy stores spread across the United States. The accounting standards The International accounting standards and the general accounting principles have established rules and regulations governing the accounting practices in organizations. These rules and regulations are intended to guide the organization’s management team into practicing the generally accepted accounting methods. The company†™s financial statements reflect a commitment by the company to following the standards set by the international accounting standards. Such standards include the guide to revenue recognition, the concept of consistency, the concept of materiality and earnings management. The accounting standards state that revenue is â€Å"the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.† According to IAS 18, revenue is supposed to be recognized exclusively under the following criteria: when a business unit has completed the transfer of ownership of goods; when a business has ceased exercising applicable managerial authorities and has given up any form of control over the goods; when the amount of the expected revenue can be determined with consistency; when it is certain that financial inflows resultin g from a certain business transaction will be directed to an entity; and when expenditures and costs related to a business transaction can be measured with consistency (Oppermann, 2009). On the other hand, revenues obtained through the provision of services should be recognized â€Å"where the outcome of a transaction involving the rendering of services can be estimated reliably, associated revenue should be recognized by reference to the stage of completion of the transaction at the end of the reporting period. The importance of distinguishing between the terms in financial reporting is to facilitate the provision of reliable material information to the users of financial statement. After a keen evaluation of the company’s financial statements, it has been proven that the accounting standards have been given first priority. The company has strictly followed the rules guiding the revenue recognition when preparing the income statement. The concept of consistency is an accoun ting term that states, similar items in a financial statement should receive similar treatment. For instance, item X in the current financial period should be treated the same as item X in the subsequent financial periods (Oppermann, 2009). CVS Company has considered this concept during the financial statement preparation. To illustrate further, for the two financial periods under consideration, the account receivables have been given a similar treatment. That is, they have been recognized as assets. The concept of materiality states that a financial state

MBA-Marketing Management Essay Example | Topics and Well Written Essays - 5250 words

MBA-Marketing Management - Essay Example Hong Kong Dollar is the main currency within the land and it is one of the leading financial centers globally. Current Marketing Communications Strategy within Hong Kong The current marketing communications strategy employed by Hong Kong to entice tourists include the fact that there are memorable tourist attractions, which include the likes of the Giant Buddha, the Victoria Harbor and The Peak to name a few. Hong Kong is especially renowned for its cultural and heritage activities, the museums, the grandeur architecture, the prominent outdoors and the dining and shopping luxuries which are a symbol of its tourist excellence (Stabler 1997). The marketing communication strategy within the land is such that people throng to visit Hong Kong from different parts of the world in all the 12 months of the year. This is one of the reasons why Hong Kong is remarked as a haven for the tourists when they want to enjoy the luxuries that might not be available elsewhere. The current marketing com munications strategy coined by the Hong Kong Tourism Board centers on the premise of cultural exchange, creating the tourism market, bringing in rich foreign exchange and thus building long-lasting exchanges and relationships all this while. Hong Kong is a place that shall be the cornerstone of success in terms of tourism in the days to come undoubtedly (Meyer 2000). The diversity is there for the taking as is understood by the domains of the Hong Kong Tourism Board which is a government-subvented body that has the responsibility to market and promote Hong Kong as a place for tourism and to improve the visitors’ experience when they visit this place (Miller 2007). The Hong Kong Tourism Board makes sure that the latest promotional activities within Hong Kong are discussed at length, and plays its due role at organizing different recreational programmes so as to facilitate and sustain close links with the local publics and community groups. Role of the Hong Kong Tourism Board T he Hong Kong Tourism Board guarantees that the community has a very significant role within the linkage of the tourists who come from different parts of the world. This has been manifested in the form of different sessions with Rotarians, the overseas and local media teams that race down the harbor, the Dragon Boat Carnival for a summer vacation package, a volunteer recruiting program by the name of the ‘Hong Kong Pals’, and so on. The different marketing strategies for the sake of promoting Hong Kong within the tourists are also discussed from time to time in a number of seminars and events. Similarly, the Hong Kong Courtesy Ambassadors are also appointed from time to time. There are also sessions and community programs for ethnic minorities and youngsters on the event of the Chinese New Year and the parade that happens every year on this occasion. Mr. Anthony Lau who is the Executive Director of the Hong Kong Tourism Board believes that Hong Kong is a world class dest ination for travelers all over the world and opines that the experience of traveling gained by the tourists when they frequent Hong Kong is unmatched and has no parallels. He believes that there have been giant strides into making Hong Kong one of the most sought after places on earth and a haven for the tourists who believe they should visit a place that best satisfies their soothing needs of nature

Exploring Your Ethnicity Essay Example | Topics and Well Written Essays - 3250 words

Exploring Your Ethnicity - Essay Example This is rather sad given this is of postmodernity. Diversity can be sourced from gender, ethnic, culture and race. As such, given these numerous sources of diversity it is appalling to realize that some people have not adapted to the presence of other persons who are somewhat different. Such is the fate of people who do not conform to this status quo. True to this assertion, this paper endeavours to explicate on my ethnic diversity. This is in the sense that I am from Saudi Arabia. As such, I am well placed to expound on this subject of ethnic diversity. In addition, I will expound on my experiences in a foreign country. Ethnic diversity is an intrinsic element of society. As such, it should be placed in high regard. I am an Arab. More specifically, I am a Native Saudi Arabian. I was born in Saudi Arabia same as my whole family. Coming from a nation state that is largely, if not wholly, of Arabian descent, I rarely witnessed cases of diversity. This is because the variation in ethnic ity in Saudi Arabia is all but trivial. Additionally, the immigrants in Saudi Arabia are inconsequential in number. As such, all my life I have never found myself in a situation that offers me the opportunity to interact with various people of diverse origins. In such a circumstance, it is highly probable that the first interaction with an environment that is characterized by diversity and disparity will culminate in unwarranted reactions. However, this does not mean that I reacted harshly when I entered this country. Rather to the contrary, given the academic opportunity availed to me via the educational system existing in this country, I more than appreciate this country. Given this fact, it is sad to realize that the feeling is not reciprocated wholesomely. This translates to mean that, not all people react suspetingly to my presence. However, the select few are worth highlighting. Prior to coming to this country, I sought the input of my relatives. A majority of them were agains t this idea. However, head strong as I am, I ventured to partake in this journey of furthering my academic ambitions. This was made easier by the support of my direct family. On coming here, I began to understand the reservations harbored by my relatives concerning my journey to America. However, irrespective of this, I was not raised to be a passive individual. The fear of discrimination owing to my ethnicity should not impede on my academic ambitions. True to the characteristics of the Arab people, who traversed the globe in search of trading merchandise, I have in an intrinsic need to be oblivious of the element of distance. Given that I do not want to live in America on a permanent basis, this somewhat solidifies my beliefs on the importance of distance. As such, the negative assertions by strangers on the American streets will not deter or dissuade me from achieving the academic goals I have set for myself. Saudi Arabia is ethnically Arab. This ethnicity is the generalization o f people from, the Arab peninsula and their subsequent descendants (Lewis, 1993). Each region in the country has various variations of Arabs, albeit minimal variation. There are African and Asian people also living in Saudi Arabia (Hourani, 1991). However, a significant majority of these are Muslims. Unlike the ethnic variation that is significantly present in the United States, Saudi Arabia is by law, characterized by a purely natural Muslim population. So much

Assignment 4 Example | Topics and Well Written Essays - 500 words - 9

4 - Assignment Example In addition, Rolian and Gordon (2013, p. 393) acknowledge the conclusions were also based â€Å"on the ability to assign phalanges to a single individual, and to the correct side and digit†. Rolian and Gordon (2013) argue that none of the assignment is secure. According to Rolian and Gordon (2013) the challenge arises from the sample composition and taphonomy of A. L. 333. In the study, Rolian and Gordon focused on Australopithecus afarensis species. The A. L. 333 hominins are majorly teeth and bones fossils discovered in Hadar, Ethiopia. The fossils have been dated to have existed during the Pliocene period. Ardipithecus ramidus is considered to have been the ancestral hominid to Australopithecus afarensis. Consequently the ancestral traits evident in Australopithecus afarensis include bipedalism and tooth morphology. The derived trait from Australopithecus afarensis is in relation to the hand morphology of modern humans. The hominins are also considered to have been bipedal. Rolian and Gordon employed a re-sampling approach in the study. The re-sampling approach comprised a wholesome assemblage of the complete hand elements from Hadar (Rolian and Gordon). Additionally, the approach accounts for the uncertainties associated with identifying phalanges. The uncertainties are due to unidentified taphonomic factors in samples from fossils. The factors led to a bias in the estimation of the manual proportions. Rolian and Gordon re-sampled hand long bone lengths in extant hominoids, as well as in Australopithecus afarensis. Subsequently, Rolian and Gordon obtained the confidence limits for distributions of the manual proportions in the extant hominoids. The analysis procedure adopted by Rolian and Gordon was a four-step procedure. Rolian and Gordon first drew subsamples then subsequently matched the fossil assemblage. Rolian and Gordon then derived the metrics of the manual proportions. Finally, the researchers then derived

Competitive advantage through quality management in Universities Essay

Competitive advantage through quality management in Universities - Essay Example It is clear that no institution can possibly have infinite resources, and this is the context in which management becomes relevant and important. Especially, in the case of a university, which is viewed by our contemporary society as a non-profitable platform to impart knowledge to the upcoming generation, the resources can even become sparse. Yet when it comes to educating our future generation, the limitation of resources cannot be an excuse for lower quality. At any cost, a society needs to develop its youth so that the nation can progress and ensure the well-being of the people. In this backdrop, an educational institution like a university has to become immensely resourceful on how to put to optimum use its available resources. Yet another benefit of quality management, which is equally important, is that it the present scenario, any organization needs to be competitive to survive and be successful, and ensuring quality can guarantee this requirement. Daunoriene (2011) has identified the key benefits of quality management as â€Å"increasing profit, reducing costs and developing competitive advantage† (p.717). Though this essay is focusing on the importance of quality management to â€Å"developing competitive advantage† alone, it can be seen that cost reduction and enhancing income will also eventually add up as essential ingredients of â€Å"competitive advantage† (Daunoriene, 2011, p.717). ... Though this essay is focusing on the importance of quality management to â€Å"developing competitive advantage† alone, it can be seen that cost reduction and enhancing income will also eventually add up as essential ingredients of â€Å"competitive advantage† (Daunoriene, 2011, p.717). It has already been made clear that for a university, quality management is synonymous with knowledge management and the management of knowledge creation. This will involve a maximum and effective utilization of infrastructural resources as well as â€Å"intellectual resources† (Ahmadi, 2012, p.691). Here, knowledge is defined as â€Å"a combination of data and information to which the expert opinion, skills and experiences are added to help make correct decisions† (Ahmadi, 2012, p.695). Ahmadi (2012) has listed the various elements of knowledge management as â€Å"customer orientation, organizational learning, promote corporate culture, leadership and smart decisions, red esigning processes, generating new knowledge, converting tacit knowledge into explicit knowledge, and attention to the knowledge of people and the elite† (p.691). Keeping in view these specific elements, it has to be examined how they can contribute to competitive advantage. The four steps involved in this could be â€Å"identification and production of knowledge, storage and coding knowledge, knowledge dissemination and publication, and utilization of knowledge and getting feedback† (Ahmadi, 2012, p.692). These steps can also be converted into a six-stages process in which the stages are â€Å"knowledge identification, knowledge acquisition, knowledge development, knowledge sharing and distribution, operation and maintenance of knowledge, and using knowledge† (Ahmadi, 2012, p.692).

Better Pay and Working Conditions in Multinational Essay Example for Free

Better Pay and Working Conditions in Multinational Essay Reaction Paper Part I: Identification Alexander Hijzen and Paul Swaim, â€Å"Do multinationals promote better pay and working conditions? † OECD (Organization for Economic Development) Observer, October 2008; Issue 269, pp 15 – 17. Part II: Abstract Summary The article examines the behavior of international business enterprises, also known as multinational enterprises (MNEs), wages and working conditions, from the perception of the Organization for Economic Development (OECD). It gives a basic definition of a MNE as a corporation with headquarters in one country and affiliates, subsidiaries or merged operations in one or several other countries. Example MNE’s mentioned in the article include: Coca-Cola, Nike, Microsoft, EDF (French energy company), Rio Tinto (British-Australian mining firm), and Toyota. The article notes that there are thousands of MNEs and that they all are not a symbol of Western economic dominance. Some of the top firms listed now in FT one of the UK’s top international business magazines includes China, Russia, India, and Brazil. First, the article addresses the pro and con opinions that supporters and opponents of globalization bring to the working table of MNE’s. It stresses the fact that no matter what one’s opinion may be, the role of the MNEs in the world economy will continue to grow. Next, the article discusses the nature of MNEs as well as notes their advantages on employment (wages and working conditions). Concerning the wages, the article mentions that MNEs’ technical expertise and modern management styles would provide a basis for higher pay wages. However, the pessimists doubt the higher pay since the MNEs are typically in a strong bargaining position with local workers. The article explains that the best way to answer the question do multinational promote better pay and working conditions was to present a comparison of local and foreign companies in terms of their labor practices. So a study was completed to report on this question. The study showed that MNEs do tend to pay more than local firms that compete in the same markets. In general the pay is 40% higher. The study also noted that the pay may be higher to minimize worker turnover and reduce monitoring cost. These results were based upon the report focusing on three OECD countries (Germany, Portugal, and the UK) and two emerging economies (Brazil and Indonesia). Then the author presented the results from the study of those newly hired workers pay vs. those workers who moved from a domestic to a foreign-owned firm, as well as their adjustments to labor practices/working conditions. The study showed higher wages for newly hired workers and small losses or no effect for those moving to foreign firms. Several previous studies were mentioned which noted that multinational tend to adapt to local practices rather than impose their own. Finally, the author expresses the effect that experienced managers have on MNE’s. It has been proven that local firms that recruit managers with experience in multinationals enjoy higher productivity. They can more easily recognize and enforce internationally accepted labor standards. In the end, it is noted that not only experienced managers but also government support is what will help the MNEs be productive and help development.

Apple Financial Analysis Paper

Apple Financial Analysis Paper Apple Inc. is a unique company in the personal entertainment sector. It has been loyal to its design and marketing strategy over the past 33 years and has been able to position itself as a cult brand that is known worldwide for its innovative and market leading business operation. Steve Jobs, CEO of Apple Inc. once said: A lot of companies have chosen to downsize, and maybe that was the right thing for them. We chose a different path. Our belief was that if we kept putting great products in front of customers, they would continue to open their wallets (Warner, 2009). It is this attitude and the provocative but entertaining way the company introduces new products and presents itself to the public that made me want to have a look behind the scenes and into their finances. Background Apple Computer Inc. was founded in 1977 in the United States, in Cupertino, California and renamed to Apple Inc. in 2007 to display its comprehensive product portfolio (Datamonitor, 2010). Today Apple Inc. and its subsidiaries (from here referred to as Apple) operate in the wide field of personal entertainment. This includes designing, producing and promoting a variety of hardware products such as personal computers, mobile communication and media devices, and portable digital music players (Apple Inc., 2010, p. 1) as well as software solutions and services around its products. Over the past 3 years the company has raised its resources for research and development leading to expenses of $1,109 million in 2008, $1,333 million in 2009 and $1,782 million in 2010, a total increase of 60% (2008 to 2010). As a result Apple launched several new and revolutionary products such as the iPhone in 2007, the time capsule software in 2008, a new edition of the iPhone in 2009 and the iPad in 2010 which have led to a sustained success that reflects in the financial statements of the recent years (Datamonitor, 2010, p. 9): In the fiscal years 2008, 2009 and 2010 ending in September of each year Apple increased its revenue by 14,4% to $42,905 million (2008 to 2009) and thereafter by 52% to $65,225 million (2009 to 2010). The companys net profit was $6,119 million, $8,235 million and $14,013 million in 2008, 2009 and 2010 which resembles an increase of 34,6% (2008 to 2009) and 59% (2009 to 2010). The introduction of the iPad, where 300,000 pieces have already been sold on its launch day, April 3rd 2010, and 7,458 million pieces since its launch (Apple Inc., 2010, p. 33) as well as the new release of the iPhone and the third-party offers in the iTunes Stores being music and electronic book downloads are mainly responsible Apples recent success (Dowling, Press Release, 2010). In order to gain a deeper understanding of the effects of the end of year financial results for Apple and its past and future development a critical analysis of its financial statements has been conducted and is presented hereafter. Analysis The critical analysis of the financial statement of Apple includes the general comparison of Apples main financial influencing factors and secondly a ratio analysis which will provide an in depth audit of the financial performance and its effects on the company. Main financial influencers The main influencing factors of Apples financial statements are the revenue, operating profit, net profit, cost of sales and earnings per share. These indicators show the overall financial performance of the company. The overview given in Table 1 (Refers to Appendix V) highlights the superior performance of the company from 2008 until 2010. Apple Inc. is an American based company, which is why the figures are expressed in USD and in the following table in $ million except for the earnings per share, which express the per share amount. Apples financial results are a good indicator for the economys progressing recovery from the financial crises of the recent years. The above-average rise of Apples revenue and profit are the result of its investments in product developments which have met the needs and wants of the target markets. The image of the company was strengthened by its very good sales performance which was influential for the rise of earnings per share. The great increase for Apples costs of goods sold result from the development and production of the iPad, which will also be visible in the result of the financial year ending September 2011, as well as the development and production of the new release of the iPhone. Ratio Analysis A ratio analysis is used to express how the figures in the financial statement relate to each other and by interpreting the ratios to explain how the figures affect each other and the companys development and performance (Dyson, 2010, p. 219). Comparisons of the figures are made within Apples own performance over the past financial years and where appropriate the figures are compared to two Apples competitors. For this critical analysis the competitive companies are Dell Inc. since they compete within the personal computer segment and Microsoft, who are one of Apples main competitors in the computer software sector (Datamonitor, 2010, p. 27). It shall be mentioned that currently there is no other company which provides a similar product portfolio as Apple. Therefore no absolutely satisfactory industry comparison can be made for the ratio analysis but indications on the positive or negative trend on the figures can be made. Liquidity ratios Liquidity ratios allow the assessment of the amount of cash which a company has access to from its own resources within the next twelve months. The two ratios which are put into one context are the current ratio and the quick ratio (Table 2 Refers to Appendix I). The norm result for the current ratio is 2:1 (Hendricks, 2010, p. 6). The higher the current ratio, the more liquid resources are available for the company to pay its short term debts. The current ratio for Apple was higher in 2009 but is still within the industry norm in 2010. By reducing the stock, the quick ratio is considered a more reliable statement of a companys liquidity. A ratio of 1:1 accounts as safe. This again has been greatly outperformed in 2009 and slightly decreased towards 2010 which indicates on Apples good ability to turn assets into cash quickly. The overall reduction of both ratios in the Financial Year 2010 (FY 2010) can be traced back to the fact that the companies liabilities have increased due to RD, production and retail store investments. Profitability Ratios Profitability ratios calculate the earnings a company generates in relation to the expenses and costs it has during the financial year. An increase of the value of a profitability ratio indicates that a business performing well. In order to interpret the companys performance a comparison to two competitors in Apples operating environments has been drawn. Apple has invested in its fixed assets by expanding its retail segment which explains the slight decrease in return on gross assets (ROA). As financial analysts state a ROA should not undergo 5%, Apple is in a very good position with an ROA of 24.66%. (Table 3 Refers to Appendix II,A,B). A high return on shareholder equity (ROE) expresses a companys effective employment of stakeholder investments and in return high earnings for the stakeholders. The figures show that Apple has been able to invest more effectively in FY2010. But the company comparison reveals that even with a great loss in ROE for Dell in 2010 it can compete with Apples performance. Where as Microsofts ROE with 40.6% is much higher. However since the ROE should be interpreted in relation to the debts, and Apple only has short term debts which the company covers quickly, the investment strategy of Apple can be considered as benefiting for both the company and the shareholders. Apples gross ratio decreased in FY2010. This is due to the less efficient use of its fixed assets in raw material and manufacturing. The company comparison shows that Apples gross ratio is at a high percentage a positive indication for profit that is confirmed in Apples overall results. The figures of Apples profitability ratios in relation to its competition display Apples ability to manage its investments and sales lucrative. Efficiency Ratios Efficiency Ratios express the ability of a company to use its resources profitably. An increase of the ratio figures over the years show an efficient management of resources. (Table 4 Refers to Appendix III). The rate of stock turnover (ROST) can be described as the number of times the stock is being replaced per year. A high ROST show the efficient investments and a low ROST can be an indicator stockpiling and poor sales. Since Apples sales have greatly increased in FY2010 the decrease in ROST of 33% from FY2009 to FY2010 most likely result from inefficient stockpiling. Speculations can be made that a too high prognosis on iPad sales in combination with a lower sales rate of iPods may have led to an increased inventory level. The fixed asset turnover (FAT) has decreased by 27% in FY2010 which means that Apple was less successful in using its fixed assets to generate sales. The reduction in FAT is the result if Apples investment in its retail branch and therefore an increase of fixed assets. While the ROST and FAT are decreasing naturally the cost of sales ratio (COS) will increase. Apples has more money tied up in its fixed assets and was not able to handle its stock as efficient as in recent years. The debt ratio expresses the percentage of assets which are financed by debts. Apple only has short term liabilities and no long term debts (Apple Inc., 2010, p. 27). Even though the short term debts have increased to 36.43% which Apples should reduce over the coming financial periods 63.57% of Apples assets are covered by equity. The risk for Apple therefore is low. Investment Ratios This part of the ratio analysis helps to judge how remunerative a potential or existing investment is or might be (Table 5 Refers to Appendix IV). Apple does not pay dividends per share to its shareholders explaining the dividend yield of $0.00. Therefore the company has more financial resources to reinvest in its business and the development of its products to maintain a peer position in the market. The earnings per share (EPS) allot the profit of a company to its number of shares and therefore indicating on the companys overall profitability. Apples EPS increased by 67% to $15.41 in FY2010 which relates to the nearly 60% higher net profit in 2010. It also reveals an increase in investment in the companys shares which most likely result from Apples positive consumer and investor awareness through the introduction of its new product developments. A high price/earnings ratio (P/E) describes the high demand of the shares and therefore the confidence of investors towards a positive future of the company. With the high increase in EPS the P/E has risen as well. Apples market price per share ($) tradedÂÂ  at 14.76x the EPS of $15.41. Over the past years Apple has proven to be a lucrative company to invest in and it is likely that this trend continues for the following financial year. Impact of current event since last balance sheet The publishing date of Apples recent annual financial report is the 25th September 2010. Since then Apple has introduced a new developments of its MacBook, the MacBook Air, a thinner and more powerful version of the Apple laptop (Dowling, Press Release 2, 2010). This will affect the sales of the iPad since it can be seen as a competitive product and it is likely to increase Apples stock turnover ratio because it is an additional product in the companys range. But at the same time Apple has made a move to stay competitive in the personal computer sector and it is likely that the company will increase its total revenue until the next financial report. Conclusion and recommendations Financially the fiscal year 2010 was a very successful year for Apple. The company has increased the investments in research and development of new products and its retail branch. This has led to the launches of the iPad and the new iPhone generation and has brought the focus of public attention to the company enhancing its image and increasing its desirability in the minds of shareholders and investors. Apple has increased its revenue by more than 50% and is taking a leasing position in the personal computer market despite the intense competition and price sensitivity of the consumers. The software and online services Apple is offering through third parties, such as the e-books have gained popularity. A negative affect has been recognized when analyzing Apples efficiency in using its resources. The stock turnover decreased compared to the previous year which affected the cost of sales and fixed asset turnover. It is recommended to continue the trend of high investments in research and development as this is a key success factor for Apple to be one step ahead of its competition. Additionally the service offers though third party suppliers in the range of music, e-books and applications for the mobile phones should be kept up, as they increase the popularity of Apples products. Furthermore Apple could compensate the negative effects of the decrease in stock turnover by introducing improvements in its marketing and promotion efforts to boost sales.

Agricultural Climate Adaptation: Pakistan Wheat Industry

Agricultural Climate Adaptation: Pakistan Wheat Industry Agricultural Climate Adaptation plan:  A Case Study of Pakistan wheat industry Lubna Naz 1.0  Introduction 1.1 Global warming as a result of climate change is projecting higher temperature and unpredicted rainfall pattern coupled with extreme events like flash floods and storm. This never seen before phenomena would be a threat to mankind in all sphere of life if no appropriate actions are taken. As elaborated in the Fourth Assessment Report (AR4) of IPCC (2007), the average temperature of the globe has risen to 0.6 °C between the year 1901 to 2000 and will projected to increase more by 1.8-3.4  °C by the end of this century. 1.2 Agriculture among the various sector of the economy of Pakistan is considered to be the most fragile sector to the unexpected changes in the climate that not only affect the amount of its production and quality but also put pressure on the availability of natural resources needed for the development of agriculture sector. Concurrently, wheat being an important agricultural industry for the economy of Pakistan is not spared from the effects of climate change. As a matter of concern, it is fundamental for all associates of the industry together with policy and decision makers to work out an adaptation strategy on how to overcome the negative impact of climate change and continue to remain a competitive sector. Successful and effective adaptation measures will need both strategic and tactical approach that based on best practices to cope with the adverse effect of climate change. Furthermore, an efficient screening and monitoring will also be needed in order to have better evaluatio n of the adapted practices that whether they are effective in controlling and minimizing the unfortunate impact of climate change. 1.3 The rise in temperature, unpredicted rainfall coupled with the increase intensity of extreme events such as drought and stress all have significant impact on the wheat industry in Pakistan. High Rainfall results in flood, waterlogged condition and hail damage that negatively affect the wheat production. As a consequence, infestation of insect, pest and diseases outbreaks and result in severe damage and in some cases even complete crop loss. Similarly, increase in temperature also negatively affects the yield of the wheat and cause major economic loss in Pakistan. As reported by Rasul et al. (2011) the rise in temperature greatly reduced the wheat yield in Pakistan particularly at sowing time and grain filling period. Furthermore, Rawson and Macpherson (2000) also reported that wheat crop destroyed faster in waterlogged conditions and as a consequence seedlings of wheat die within two days and thus resulted in low yield. Apart from the low yield other identified impact of climate change on wheat industry is decrease in GDP, decrease in foreign exchange, effect policy making, penalties by buyer; for unable to supply the required amount of wheat grains, difficulty in transportation, outspread of insect and pest, affect the livelihood of the farmers and as consequence disturb the economy of the country. Many potential adaption measures such as crop management practices, new varieties, crop rotation and water management are used in wheat industry in Pakistan. However, these practices need to be customized, improve or incorporated in different ways to cope with the adverse effect of climate change. 2.0 Adaptation plan Appropriate adaptation plan is required in the wheat industry to minimize and prevent the damage caused by the adverse effect of climate change and increase the production and yield of the crop. Well planned and early adaptation strategies will not only save cost of production and cultivation techniques but in long term save millions of lives that depend on agriculture sector for their livelihood and employment. The adaptation strategies are needed at all levels of administration like local, regional and national. Therefore the objective of this paper is to set up an adaptation and mitigation plan for wheat industry in Pakistan to eradicate or minimize the challenges caused by high temperature, unpredicted rainfall and extreme weather condition. 2.1 Government involvement Pakistan is signatory to 15 Multilateral Environmental Agreements which is mainly related to climate change, biodiversity and rehabilitation. On the basis of its international commitments, Pakistan established a number of policies, projects and framework to reduce the environmental hazards such as National Disaster management Authority, Global Change Impact Study Centre and Task Force on Climate Change. However, the country is still in the hunt for further international assistance and support (khan et al. 2013). The government of Pakistan together with all the agencies involved should focus on capacity building, circulation of funds and technology, research for agriculture development, institution and framework and therefore, develop effective adaptation strategies and policies to reduce the vulnerability of wheat industry regarding changes in climate. 2.2New breeding program 2.2.1As describe earlier, temperature and rainfall both has devastating effect on wheat grain yield in Pakistan. Successful and productive plant breeding program is needed to be adapted to enhance the production and yield. The temperature is projected to increase in the northern areas of Pakistan coupled with high rainfall, in such area slow maturing cultivars having greater heat requirement should be planted that have positive effect on the photosynthetic activity of wheat. However, the region with the high temperature and decrease rainfall (arid and semi arid plains of Pakistan) the wheat cultivars having early flowering characteristics with wide row spacing should be sown as this will allow grain formation in cooler part of the year (Van Ittersum et al. 2003). Moreover, seed with good crop establishment, early hybrid vigour, responsive to increase in carbon dioxide concentration and ability to retain flower in windy and hot climate is needed to be planted (Richards 2002). Iqbal et al. (2009) also reported that crop varieties resistant to high temperature and of short duration should be planted in order to minimize the adverse impact of high temperature. 2.2.2 High temperature is expected to reduce the risk of frost and increase the grain yield. Therefore, wheat should be sown earlier so that plant can set up the grain formation in the cooler period when there is low risk of frost (Howden et al. 1999). Iqbal et al. (2009) also reported that alternative sowing dates should be used to avoid the adverse impact of high temperature on the crop at the time of sowing or other sensitive growth stages. 2.1.3 The climate change favours the infestation of insect, pest and diseases which lowered the yield of the crop. The best measure is to use integrated pest management strategy and Area Wide Management that is the coordination of the farmers and the policy makers of the entire areas. Furthermore, the use of genetically modified crop resistant to peat and disease should be introduced and cultural practices need to be modified such as mixed cropping and crop rotation to reduce the spread of disease (Stokes Howden 2008).Pakistan Agricultural research and development sector is focusing on all these strategies and development of new varieties of wheat to reduce the risk of climate change. 2.3Crop rotation and management Various crop management practices can be used to reduce the risk of the wheat crop to environmental hazards. Such as in case of heavy rainfall the growers need to adapt the zero tillage practices so as to have greater infiltration. Avoid compaction of the soil by farm, machines, human and livestock traffic (Easterling et al, 2007). However, in poor rainfall areas of Pakistan wide rows and skip row planting should be practiced to increase the yield and stability of the wheat. Hammer et al. (1996) reported that the timing, variety of the crop and rate of fertilizer application should be based on the seasonal rainfall and available soil moisture and nutrient content of the soil. Furthermore, use of modern agriculture technology like laser land levelling and crop diversification should also be included into consideration. 2.4  Milling quality 2.4.1 Wheat grain contain high level of protein content such as durum wheat but increasing level of carbon dioxide in the atmosphere negatively affect protein content and hence reduce its flour quality. However, the reduction depend on the choice of cultivar selected and amount of nitrogen fertiliser applied (Rogers et al, 1998). To maintain the nitrogen content of the wheat grain, increase use of leguminous crop or increase use of nitrogen fertilizer need to be adopted (Hayman and Alston 1999). The growers should continuously monitor the nitrogen content of the paddock and should be well aware of the nitrogen management in the cropping system. Furthermore, nitrogen leaching, poor crop vigour, high rainfall during grain filling all contribute to decrease in protein content of the grain. Appropriate breeding program and effective policies is needed to enhance the quality of the harvest. 2.4.2 During the past 60 years there has been tremendous increase in flour mills in Pakistan. Starting with 19 flour mills, currently, 915 mills are working in Pakistan. It is therefore proposed that instead of having too many flour mills, only few huge mills should be accomplished which will positively affect the economy of the country. 2.5land and Water resource Management 2.5.1 Water is enormously important for agriculture sector of Pakistan and it economy, which depends on the scarce natural resources. The agricultural sector of Pakistan mainly depends on Indus river system (IRS) for 90% of its irrigation (Piracha and Majeed 2011). However, this natural resource is getting scarce with the time and proper water management practices should be reformed under the prevalence of climate change. According to Sayed (2008), the National Water Policy of the country has made a transparent and rational institutional framework policy to meet the demands of the twenty first century. Moreover, the Integrated Water Management Approach is also implemented based that is based on the utilization of both surface and ground water. The author also mentions that reallocation of water at the provincial level by balancing water availability to cropping system is one of the important task of the National Water Policy. Furthermore, according to Iqbal et al. (2009) present irri gation system of Pakistan need be customised to maximise the water use efficiency and appropriate irrigation technology should be used. Furthermore, the author also mentions that alteration in row spacing and the use of drought tolerant varieties need to be used to minimize the loss of water. The construction of small dams and checks on the Indus River and its tributaries would increase storage of water and decrease the severity of floods. 2.5.2  The unpredicted rainfall, rise in temperature and carbon dioxide concentration negative affect the composition of soil. The loss of nutrient such is phosphorus and nitrogen through surface runoff and leaching negatively affect the growth of the wheat. As reported by Hayman and Alston 1999 proper amount of nitrogen fertilizer should be added to the paddock in order to have good crop establishment. Moreover, proper soil management practices should be adopted to minimise the risk of surface runoff and leaching. 2.6  Transport infrastructure Hike in temperature as well as increase intensity and frequency of extreme events such as heavy rain, snowfall and flood have substantial impact on the transport infrastructure of Pakistan and cause severe destruction of railways, roads, shipping and airports. Effective adaptation measures should be taken to increase the resilience of infrastructure and this could be done by two ways. The first one is to construct the new infrastructure according to the magnitude and sensitivity of the particular area to the present and future predicted climate. Secondly the existing infrastructure should be made more resistant to changing climate by retrofitting and continues monitoring and maintenance. 2.7  Seasonal weather forecast As reported by Iqbal et al. (2009) the advance seasonal forecast is one of the best options to take appropriate adaptive measures. Furthermore, Crimp et al. (2006) also elaborated that â€Å"using climate information (seasonal forecast) in conjunction with system analysis producer can significantly reduce various risks†. On the basis of weather forecast, farmers need to adopt different operations. Such as if forecast is about the drier weather the farmers need to apply split application of some of nitrogen fertilizer to ensure good planting, and also maximize no till area. But if the forecast is about wetter season then farmers should sow the wheat earlier and apply fungicide to minimize the effect of leaf disease of wheat (Meinke and Hochman, 2000). 2.8  Disaster risk reduction Unpredicted pattern of monsoon rain and melting of glacier due to rise in temperature increase the level of water in the Indus Delta of Pakistan and subsequently these phenomena result in flooding. Effective strategic plan is required to maintain the continuous and balance water flow in the river and to meet the future demands of the society. As reported by sheikh et al. (2008) expansion of the natural reservoir capacity is needed in order to decrease the risk of flooding and drought and to address the consequent decrease in the river flow after all glacier have been melted. Moreover, the authors also mention that the reservoir should also be expanded in order provide the minimum water flow to the sea to prevent the intrusion of the water into the Indus delta region and to meet the future needs of the water. 2.9  Economy and Financial institution 2.9.1 As stated earlier, Pakistan economy largely depends on agriculture sector and wheat is the main staple crop of the country. The decrease in yield and quality of wheat has negative impact on the economy of Pakistan. In order to minimise the burden on the economy of Pakistan, development of new policies and appropriate measures to be implemented that could help in eradicating the hazards and catching the positive effects of climate. 2.9.2 Loan policies of financial institution can greatly limit the option for the growers to adjust farm management practices in light of change. These financial institutions may have to change their policies according to the needs of the farmer and predicted changes in the environment. Moreover, they should support and educate the farmers about onward selling and play constructive role the industry. 3.0  Barriers to adaptation strategies 3.1 Pakistan being an agriculture country is extremely vulnerable to climate change. However, Pakistan does not have the proper monitoring and screening system for the prediction of extreme events like flood, storm or changes in the climate that makes the development of short term adaptation strategies and mitigation measures immensely difficult. Although several weather station are working in different parts of the countries, but still due to the diverse topography some significant region are left uncovered (Climate Risk Adaptation Profile 2011). Moreover, the existing findings proposed that Karakorum glacier are expanding but these finding are based on the restrictive information of glacier snouts and suggest that loss of mass in Karakorum glacier reduce the quality and availability of water. As reported by to Sheik et al. (2008), there is a lack of current knowledge and evaluation techniques on the effect of climate change on the Hindu Kush region and lack of understanding and mod el assessment of glacier melting pattern and flow of water in Indus River. All these need to be address in order to have better evaluation of the problem. Moreover, the Hunza river basin has no meteorological station that severely constraint the utilization of Model River flows under climate change. References Piracha, A., and Majeed, Z. (2011). Water Use in Pakistan’s Agricultural Sector: Water Conservation under the Changed Climatic Conditions. International Journal of Water Resources and Arid Environments 1(3): 170-179. Climate Risk and Adaptation country profile. (2011). Vulnerability, risk reduction and adaptation to climate change Pakistan. Global facility for disaster reduction and recovery. Crimp S, Gaydon D, Howden M, Hall, C, Poulton P, Hochman Z. (2006) Managing Natural Resource Issues in a Variable and Changing Climate. Final Report to Land and Water Australia, Managing Climate Variability Program. pp86. Easterling, W.E., Aggarwal,P.K., Batima,P., Brander,K.M,. Erda, L., Howden, S.M., Kirilenko, A., Morton, J., Soussana,J.F., Schmidhuber, J., and Tubiello, F.N.(2007): Food, fibre and forest products. Climate Change 2007. Impacts, Adaptation and Vulnerability. Hammer, G.L., Holzworth, D.P. and Stone, R. (1996) The value of skill in seasonal forecasting to wheat crop management in a region with high climatic variability. Aust. J. Agric. Res. 47: 717-737. Howden, S.M., Reyenga, P.J., and Meinke, H. (1999) Global Change Impacts on Australian Wheat Cropping. Report to the Australian Greenhouse Office. CSIRO Wildlife and Ecology Working Paper 99/04, Canberra, pp121. IPCC (2007): Fourth Assessment Report (AR4), Climate Change 2007, Intergovernmental Panel on Climate Change, Cambridge University Press, Cambridge. Iqbal, M.M., Arif, Goherr, M. A., and Khan, A. M. (2009). Climate-change aspersions on food security of Pakistan. A scientific journal of COMSATS – SCIENCE VISION. Vol.15 (1). Khan, F., Ahmad, A, and Atta-ur-Rehman. (2013). Tracking Adaptation and Measuring Development (TAMD) in Pakistan. Appraisal and Design Phase Report. Meinke, H. and Hochman, Z. 2000. Using seasonal climate forecasts to manage dryland crops in northern Australia. In: Hammer, G.L., Nicholls, N., Mitchell C. (eds.) Applications of seasonal climate forecasting in agriculture and natural ecosystems: The Australian experience. Kluwer Academic Publishers, Dordrecht, The Netherlands, p 149-165. Rasul, G., Chaudhry, Q. Z., Mahmood, A., and Hyder, K. W. (2011). Effect of Temperature Rise on Crop Growth Productivity. pakistan journal of meteorology, 8 (15). Rawson, H. M., and Macpherson, H. G. (2000). Irrigated Wheat: Managing Your Crop. Food and Agriculture Organization of the United Nations, Rome. pp 27-28. Rogers,G.S., Gras P.W., Batey I.L., Milham P.J., Payne, L., and Conroy, J.P. (1998) The influence of atmospheric CO2 concentration on the protein, starch and mixing properties of wheat flour. Aust J Plant Physiology 25:387-393. Richards, R.A. (2002). Current and emerging environmental challenges in Australian agriculture- the role of plant breeding. Australian Journal of Agricultural Research 53, 881-892. Sheikh, M. M., Iqbal, M. M., Ali, G., and Khan, A. M. (2008). Global warming in the context of Pakistan: major concerns and remedial strategies. Symposium on â€Å"Changing Environmental Pattern and its impact with Special Focus on Pakistan†. Stokes, C.J., and Howden, S.M. (2008). An overview of climate change adaptation in Australian primary industries – impacts, options and priorities. Report prepared for the National Climate Change Research Strategy for Primary Industries. Sayed, A.H. (2008). Climate change and its realities for Pakistan. Manager Policy, Freshwater World Wide Fund for Nature, Pakistan. Symposium on â€Å"Changing Environmental Pattern and its impact with Special Focus on Pakistan†. van Ittersum, M.K., Howden, S.M., Asseng, S. (2003) Sensitivity of productivity and deep drainage of wheat cropping systems in a Mediterranean environment to changes in CO2, temperature and precipitation, Agriculture, Ecosystems and Environment, 97:255-273.

Childhood Presented in To Kill a Mocking Bird by Harper Lee and The Blu

Childhood Presented in To Kill a Mocking Bird by Harper Lee and The Bluest Eye by Toni Morrison Childhood should be a time of great learning, curiosity, joy, playfulness and guiltlessness. The reality is that it can be a time of extreme vulnerability and dependency. The innocence and fragility of a child is easily manipulated and abused if not nurtured and developed. Family relationships are crucial in the flourishing of young minds, but other childhood associations are important too. These include school life, friends, play and peer-group. Both novels portray these factors and their effects on the character formation of their subjects, to some extent and, show that growing up can be a painful process greatly accelerated by the events that the children encounter. Scout and Jem are the daughter and son of Atticus Finch, a widowed lawyer based in Maycomb, twenty miles from Finch's Landing the family plot. They are a white, middle class family who have a black cook/housekeeper. Their story is written in To Kill a Mocking Bird, which was published in 1960. It's author, Harper Lee, was a white woman who incorporated many of her own childhood experiences into the book. She too came from a small, sleepy town in Alabama, her own father was a lawyer and her childhood friend was Trueman Capote, from whom she drew inspiration for Scout and Jem's friend Dill. Perhaps the most influential of the events that occurred during Lee's childhood was the Scottsboro Trials, where nine innocent young black men were accused of raping two white women. This was undoubtedly the inspiration for the climax of the novel, the rape trial of Tom Robinson. Lee wrote the novel in the late 1950's at the beginning of the Civil Rights Move... ...nced, and easy to read way. The character of the narrator Scout is infused with wit and humour and she paints pictures of lazy summer days at play, while still managing to deal with the rape trial and its aftermath. Her characters develop throughout the novel by a series of moralistic encounters with neighbours and family, until by the end of the novel Scout realises that they have learnt so much and remarks: "As I made my way home, I though Jem and I would get grown but there wasn't much else left for us to learn, except possibly algebra." (To Kill a Mocking Bird, P308) Lee certainly gets her point across but does so in a gentler, less harrowing way. BIBLIOGRAPHY To Kill a Mocking Bird, Harper Lee, William Heinemann Ltd, 1960. The Bluest Eye, Toni Morrison, Picador, 1990. - OTHER RESOURCES USED www.sparknotes.com www.pinkmonkey.com

Evolution of Learning Ability in Fruit Flies Essay -- Biology Fly Dros

Learning & Memory in Fruit Flies Scientists have traditionally viewed learning and memory as "complex traits" in the sense that they are believed to be the net result of various different genetic and environmental factors interacting with one another. As it is not always practical or ethical to use human subjects in research, simpler "model" organisism are often used, and drosophila melanogaster (i.e. the fruit fly) is one of the most well known and well studied in the biological sciences. Abstract Two thousand fruit flies of the species Drosophilia melanogaster were maintained for six months before any experimenting began. Flies subjected to experimentation were 14 days old and were conditioned to be better learners. Petri dishes filled with pineapple juice and orange juice were used on which the flies could lay their eggs. Quinine was added to one of the juices to turn flies away from that medium. By selecting eggs from the juice that did not contain quinine, flies who had learned to avoid the juice with quinine passed on their learning ability. Subsequent generations of fruit flies did actually become "smarter" as demonstrated be their ability to more readily differentiate between the quinine medium and the regular medium as well as their ability to remember this association for a longer period of time. Methods Experimental Design Base Population All flies used in Mery & Kawecki's experiment were of the species Drosophilia melanogaster. The experimental population was derived from 2000 flies and maintained for six months before any experimenting began. All flies subjected to experimentation were 14 days old. Experimental Evolution Design Before any testing was actually con... ... the different genetics of every individual fly, but in general, it is possible to say that it did improve. This proves the point that learning is favored when environmental factors and other cues play a significant role. The experiment also showed that the learning ability to modify oviposition substrate choice has direct correlations with fitness. Single-locus large-effect mutants would be the best approach for this experiment, but the group wanted to simulate learning ability in a natural environment so they chose to use a variegated sample. References Mery, Frederic & Tadeusz J. Kawecki. "Experimental evolution of learning ability in fruit flies." Proc.Natl. Acad. Sci. 99.22 (2002): 14274-14279. Papaj, Daniel R. and Emilie C. Snell-Rood. "Memory flies sooner from flies that learn faster." Proc. Natl. Acad. Sci. 104.34 (2007): 13539-13540.

Breast Implants :: essays research papers

Friday, 19 May, 2000, 10:13 GMT 11:13 UK Huge rupture rate in breast implants Many of the inplants had ruptured Almost seven out of ten silicone-gel breast implants scanned by researchers had developed a leak. The US Food and Drug Administration (FDA) study could reawaken the debate over the safety of breast implants. Many women claim that leaking silicone-gel has sparked serious illness, including chronic autoimmune disease. The FDA team used MRI scans too look at 344 women with implants. They found that 69% had a least one ruptured implant. And in 21%, the silicone gel contained within the implant had leaked beyond the breast into other parts of the body. In another part of the study, 907 women who had undergone breast enhancement surgery were interviewed. Removed implants Recently published studies have shown that women with silicone gel-filled breast implants do not have a greatly increased risk of some well-defined autoimmune diseases, which were among the serious health concerns surrounding the devices. These include potentially fatal connective tissue diseases such as scleroderma and lupus erythematosus. The new studies do not, however, rule out the possibility that a subset of women with implants may have a small increased risk of these conditions, or that some women might develop other immune-related symptoms that don't conform to "classic" disease descriptions. Nor did the studies address other important safety questions, including implant rupture rates and the incidence of capsular contracture (shrinking of scar tissue around the implant, which can cause painful hardening of the breast or distort its appearance). Answers to these and other questions await the results of new or ongoing studies. Widespread reports of adverse reactions to silicone gel-filled implants and a lack of evidence supporting their safety led the Food and Drug Administration to order the devices off the market in April 1992. They remained available only to women in clinical studies, mostly women seeking breast reconstruction after breast cancer surgery. Saline-filled implants were allowed to remain on the market for all uses. Reasons for New Studies Breast implants had been marketed since the early 1960s--several years before the first medical device law was enacted in 1976, charging FDA with regulation of medical devices. Every year, thousands of American women had implant surgery for augmentation (to enlarge or reshape their breasts) or for reconstruction following mastectomy (removal of the breast) to treat breast cancer. Most of the implants consisted of a rubber silicone envelope filled with silicone gel; about 10 percent were filled with saline (salt water).

An ideal teacher Essay

Teachers, as we all know some are strict, some are lenient, and some are funny. Every teacher wants to be a good teacher. An ideal teacher is the one who is loved and respected by every student. A student will remember such a teacher long. How can a teacher become an ideal teacher? For years in this field, I would be happy to say, that is not an easy job. Will the students remember me after they have become a successful person? To start with, an ideal teacher is someone who is willing to get up every morning with great excitement to teach. Students do not like a harsh teacher. A teacher who is always find fault with the work of his students in any task and scold them a lot, is an object of fear for them. Such a teacher is respected by the students from outwards only, he is not respected by the students from the bottom of their heart. An ideal teacher should, therefore, have a good personality and abundant knowledge. He should know the psychology of students and also their individual problems. Knowledge is ever growing and so an ideal teacher should always prepare his lessons before he enters the class. He should be able to make the students feel interested in their subject and know that their minds are growing under his teaching. An ideal teacher is confident in his class. His voice is clear. What he says should have clarity. If he has knowledge of allied subjects, it would also help him to teach better. He is punctual, neatly dressed and disciplined. His character is perfect and spotless.

Critically evaluate piaget’s theory of cognitive development Essay

Piaget has been described as the father of cognitive psychology (Shaffer, 1988) and his stage theory as the foundation of developmental cognitive psychology (Lutz & Sternberg, 2002). It is not possible to describe Piaget’s empirical findings and theory in only 1,500 words. Instead, I will briefly review the theory’s scope, comprehensiveness, parsimony, applicability, heuristic value and methodological underpinning. I will then evaluate in more detail the theory’s utility in describing and explaining cognitive development. Historically, Piaget’s ontological approach was ground-breaking with its focus on the qualitative nature of cognition and its constructivist perspective. The theory itself is wide-scoped (universal), comprehensive (covering a broad spectrum of cognitive achievement) and elegantly coherent (from neonate to adult). It remains profoundly influential on cognitive psychology and continues to be widely applied in childcare and educational settings. Piaget’s theory is parsimonious in its commonality of approach to a broad range of complex phenomena with key interlinking concepts. Inevitably, such an ambitious theory has generated a wealth of research, some supporting, some supplementing, some extending and some disputing aspects of Piaget’s theory. Some of the weaker aspects of Piaget’s theory appear to arise from his ‘clinical method’ of using observational behavioural data to infer conclusions about children’s underlying cognitive competences. Longitudinal data, ideally suited to monitoring progression, was only recorded for his own three children. Certain of his techniques were insufficiently sensitive to identify the underlying causes of performance variations, especially with very young infants, where more recent habituation techniques have shown that Piaget considerably underestimated their understanding and ability (Bower, 1982, Baillargeon & DeVos, 1991). This may have led him to overlook other relevant explanations for varying levels of performance, eg limitations on memory capacity (Bryant & Trabasso, 1971, Kail, 1984, Diamond, 1985), motor-co-ordination (Mandler, 1990), availability of memory strategies (Siegler, 1991) and verbal understanding (Sternberg, 1985). However, Piaget’s clinical method, his flexible and ecologically valid approach did reveal original insights into children’s thinking, which a more standardised, ‘scientific’ approach may have overlooked entirely. Piaget’s theoretical framework describes the structure of cognitive development as a fixed sequence of four discontinuous and qualitatively different ‘periods’ (for ease of understanding, referred to as stages) of all children’s intelligence across domains, tasks and contexts. Invariance is a core feature of Piaget’s conceptual structure, in contrast with contemporary perspectives, which question rigid conceptual structures, eg post-modernism and chaos theory. Piaget emphasised the invariance of progression through stages, so that a child never regresses to thinking methods from an earlier stage of cognitive development. This is empirically unconvincing, eg, as an adult, I have easily switched from formal-operational to concrete-operational thinking when presented with flat-pack furniture and an incomprehensible set of instructions. Research (Beilin, 1971, Case, 1992) has also contradicted the assumption that within a given stage of development, children demonstrate only stage-appropriate levels of performance, eg 4-year-olds make the same mistakes as 1-year-olds on some hidden-object problems by looking at locations where they have found the object previously (Siegler, 1998). Structural, qualitative discontinuity between stages – a key feature in the theory’s description of cognitive development – is also questionable. Although much research has shown that children can do things at ages earlier than Piaget considered possible (Baillargeon, 1987, Mandler, 1998, Diamond, 1991), Piaget focussed on the sequence of progression from one stage to another rather than the respective ages of cognitive achievement. However, because cognitive achievements have often been shown to emerge earlier (and occasionally later if at all, eg certain formal operations) than Piaget’s stages indicate, exactly when these stages begin and end cannot be clearly established. This blurring of boundaries between stages, suggests a spiralling structure of gradual, continuous cognitive development rather  than a stepped structure of discontinuous stages. Piaget’s focus on competence as opposed to performance contributes to the difficulty of determining when one stage becomes qualitatively different from another. What we may be capable of doing optimally (competence) may often differ from what we do actually much of the time (performance) (Davidson & Sternberg, 1985). Even if we accept Piaget’s stages as distinguishing when competences are fully developed and functional not necessarily when they first appear (Lutz & Sternberg, 2002), there is still insufficient evidence that qualitative leaps in cognitive competence can be distinguished between one stage and another. Indeed, Piaget (1970) adjusted his position on the discontinuity of stages, acknowledging that transition from concrete-operational to formal-operational reasoning occurs gradually over a span of several years. Siegler (1998) suggests that catastrophe theory (a mathematical theory which examines sudden changes) explains both the continuous and discontinuous appearance of cognitive development. The forces that lead to the collapse of a bridge may build up over a period of years, however the bridge’s visible collapse appears as a sudden event. Analogously, a child may suddenly solve a problem that she could not solve the day before, but her progress may be due to experience and improved understanding acquired over preceding months. Thus cognitive development may be viewed both as a continuous process of small, imperceptible amendments or as a discontinuous shift from one state to another – depending on when and how closely viewpoints are taken. Bloom (2002) provides a similar argument in refutation of ‘spurts’ in word learning. Piaget initially argued that his stages are universal, ie that they apply to everyone irrespective of their individual experience. Recent research suggests that cultural practices are related to children’s proficiency on tasks (Rogoff, 1990). Piaget (1972) always acknowledged the impact of social and cultural contextual factors on cognitive development but came to revise his claim that his stages are universal, eg by recognising that achieving formal operations is dependent on exposure to the specific type of thinking  found in science classes and on individual motivation to undertake certain types of task. Piaget’s revised stance on universality and the discontinuity of stages also calls into question the theory’s implicit structural premise of cognitive development being domain-general. Piaget refers to stages as holistic structures, with coherent modes of thinking that apply across a broad range of tasks, ie are domain-general. However children do not appear to develop consistently and evenly across all cognitive tasks or even within specific types of cognitive functioning, eg conservation. Piaget explains unevenness of progression, eg, within the domain of conservation, mass is conserved much sooner than volume, by ‘horizontal decalage’, which occurs when problems that appear quite similar in the requirements of underlying knowledge actually differ in the complexity of schemata required. An alternative explanation for perceived unevenness in cognitive development is domain-specificity, ie that specific types of cognitive processing develop separately and a t differing rates from others. One example of domain-specificity for language vs number acquisition occurs in deaf infant’s symbolic-representational ability allowing them to learn American Sign Language as early as 6-7 months, while children’s symbolic-representational ability for number appears months later (Mandler, 1990, Meier & Newport, 1990). Subsequent research (Chomsky, 1986, Fodor, 1983, Chi, 1992 cited in Pine, 1999) has suggested domain-specificity for language, mathematics and logico-spatial reasoning involved in chess! Horizontal decalage is described, at best, as a peripheral element and, at worst, as undermining the theory’s holistic stage structure and domain-generality. To summarise the descriptive utility of Piaget’s theory, it certainly describes the general sequencing of children’s broad intellectual development, although stage-like discontinuity may be a reflection of perspective only. However, the theory appears less accurate in its description of cognitive development as universal, functionally invariant and domain-general. More recent research (Fischer, 1980, Flavell, 1985) suggests that cognitive development occurs gradually and sequentially within particular intellectual domains. Turning to the theory’s explanation of cognitive development, Piaget’s theory explains cognitive development as the result of physical maturation and two basic biological, invariant functions: organisation and adaptation (Lutz & Sternberg, 2002). Organisation is seen as the tendency to organise physical and psychological processes into purposeful, efficient systems. Adaptation occurs via equilibration, namely the seesaw-like balancing of (1) assimilation, ie how children transform incoming information to fit their existing modes of thinking (‘schemata’) and (2) accommodation, ie how children adapt their schemata in response to new experiences. Equilibration integrates physical maturation, experience with the environment and social influences (Miller, 2002). Whilst Piaget’s focus on the active constructivist mechanism of individual/environmental interaction has been highly influential, it does not provide a sufficient explanation of cognitive development. There is little explanation of the physical maturational aspects that are key to cognitive development, such as that provided by subsequent researchers on age-related neural processing improvements (Diamond,1991). More importantly, the processes of adaptation and organisation do not explain how a child’s logical ability is derived from interaction with the environment, eg there is no explanation of how sensorimotor activity is transformed into mental images which are in turn transformed into words. Crucially, Piaget’s theory does not provide any explanation of the mechanism of cognitive transition from one qualitative stage to another. Piaget’s explanation of cognitive development thus appears impoverished. It has been supplemented by social theory, which explicates the role of social interaction in the child’s development (Vygotsky, 1934/1978) and is supported by research into the innate social characteristics of young infants (Meltzoff & Moore, 1994 amongst others cited in Smith, Cowie & Blades, 1998). Information-processing theorists (Case, 1985,) have also explained the contribution of specific areas of cognitive development, such as memory and attention. Other theorists (Karmiloff-Smith, 1992) have  incorporated a combination of approaches into a more holistic explanation of cognitive development. In conclusion, Piaget’s theory appears only broadly accurate in its description of cognitive development. Its explanation of cognitive development is inadequate; only acknowledging but not fully examining the role of social, emotional and contextual factors, underestimating the existence of innate cognitive abilities (Flavell, Miller & Miller, 1993), and ignoring the complex role of language in cognitive development. Nonetheless, Siegler (1998) describes Piaget’s work as ‘a testimony to how much one person can do’. The theory’s heuristic power is undeniable: recent studies of cognitive development have focussed on previously unsuspected cognitive strengths in children and on a broader range of children’s thinking than that investigated by Piaget (Kohlberg, 1984). The theory’s longevity is certainly warranted for its originality and inspiration to others. According to Piaget â€Å"the principal goal of education is to create adults who are capable of doing new things, not simply of repeating what other generations have done – who are creative, inventive, discoverers† (Piaget, 1977 cited in Shaffer, 1998). By this standard, Piaget and his theory of cognitive development must be judged a success for current cognitive psychology. References Baillargeon, R. (1987). Object permanence in 31/2- and 41/2-month old infants. Developmental Psychology, 23, 655-664 Baillargeon, R. & DeVos, J. (1991). Object permanence in young infants: Further evidence. Child Development, 62, 1227-1246 Beilin, H. (1971). Developmental stages and developmental processes. In D.R. Green, M.P. Ford & G.B. Flamer (Eds.) Measurement and Piaget. (pp 172-196) New York:McGraw-Hill Bloom, P. (2002). How children learn the meaning of words. New York: Oxford University Press Bower, T.G.R. (1982 ). Development in Infancy 2nd Ed. 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