Abortion Should Not Be Banned

Abortion is a widely debated topic that has been conflicting politicians and women around the world. Abaluck’s article, â€Å"Late-Term Abortion Should Not Be Banned† did not provide half as many sources or facts as Boland’s article, â€Å"Second Trimester Abortion Laws Globally. † Boland provided more statistics and alternant resources for the reader. It can look impressive if an author throws in an extensive reference list, but if he does not persuade you in an argument, all he has done is give you a history lesson. This is a perfect example of what Boland did in his essay. Of the two articles I researched, Abaluck’s article was more argumentative and forced me to question my own morals and view-points on abortion. Abaluck stated his opinion immediately by having his argument presented in his title. I loved this about his article because when I am reading something, it is hard for me to follow only numbers. I do not want a math lesson; I want my brain and beliefs to be challenged. I believe Abaluck’s article provides the necessary evidentiary support to persuade the audience to have mutual feelings about his stance on late-term abortion. There are two completely different vibes given off in each article. Abaluck’s article, â€Å"Late-Term Abortion Should Not Be Banned† was definitely my favorite because he gave an actual argument. With all of the facts he provided, he seems to know a significant amount of information about abortion and acts so passionate about it. However, Boland’s piece is the polar opposite of an argumentative article. This is one of the most informative pieces I have ever read and I feel much more aware of how other countries view abortion. I know this is the effect Boland was going for, and the article succeeded its purpose. Boland’s article was just straight facts and kind of boring. Although I was given more information in Boland’s article, I was not persuaded either way on the argument. The credibility of each author is high, but when it comes down to who I would want on my side in an argument, it would be Abaluck. Both authors work for Harvard in different areas. Jason Abaluck is the president of the Harvard Liberal Monthly Magazine and Reed Boland is a research associate at the Harvard School of Public Health. This spikes heir credibility through the roof and gives me no doubt that they know what they are talking about when it comes to research. Since Abaluck writes for a liberal magazine, I am sure his argument is a little biased considering his political views, but unlike Boland, he actually has an opinion. I am more apt to be pulled towards something with a little bit of passion and heart. Part of human nature is forming an opinion by listening to, reading, or watching someone else’s opinion and deciding if you agree or disagree depending on your moral beliefs. I believe late-term abortion should not be banned. A woman’s health should always be taken into consideration especially when there are expected complications. During a second trimester check up, you are likely to be able to see any abnormalities developing in your child. This is the time where it is not only crucial to be able to ensure your baby’s life is developing correctly, but also that the woman is remaining healthy. Most late-term abortions are not done just because a woman changes her mind about having a child. These abortions should not be banned because a lot of times, it is crucial to the woman’s life to have this done. Not only does this affect her physical well-being, it also affects her mentally. For the rest of any woman’s life, she will remember and think about the baby she â€Å"almost† had and she will likely require therapy. Yes, there is always the chance a woman is not having an abortion for all the right reasons, but the attachment that forms between a mother and child cannot be torn so easily. If late-term abortion were to be made illegal, a woman would have no choice but to have a child and risk her own life due to the known abnormalities of her child. The claim in Boland’s article is strictly informative. His article not only provides multiple, if not too many, statistics but also gives a table showing every country’s abortion laws. Maybe his intended audience was for people who were visiting the United States and wanted to see how their country lined up next to others. Most likely, he was writing this article just to inform whoever wanted to know about all the abortion laws worldwide. Regardless of who his audience is, he provides no information on what his personal view of abortion is. This fact made it hard for me to assess which article is better all around. I decided against Boland’s article because with all of the numbers and statistics, it was hard for me to follow along. If Boland had provided a little of his own opinion to spice things up, I would have gladly and openly considered his stance. The claim in Abaluck’s article was argumentative in that he gave his opinion and allowed no room for the other option. I liked that Abaluck’s article was argumentative rather than being strictly factual because he states his opinion, but was not pushy about it. Granted he does not acknowledge the other stand-point, he does not really make it seem like you should believe his argument. It is hard for an author to persuade their point without seemingly throwing it in your face, and I believe Abaluck demonstrated this perfectly. I was definitely persuaded by his article and took all of his ideas into consideration and even adjusted my view on the idea of late-term abortion. When beginning this assignment of researching my selected topic, I was completely against all types of abortion. Now, I realize there are a couple of reasons to reconsider this because you must always take the woman’s health into consideration. By including three personal stories in his article, I was forced to put myself in another person’s shoes and asked myself, â€Å"What would I do if this were me? † During the last few months of pregnancy, if the baby shows many signs of abnormalities or is going to threaten the life of the mother, late-term abortion should definitely be considered. If the unborn child stands little to no chance of survival, is it worth putting the woman’s life at risk? If Abaluck were to read Boland’s article, I believe it would only reinforce his viewpoint by giving him more reason to pull for not banning abortion. Since Boland does not provide an argument, it is easy to state that there is no disagreement shown when comparing the articles. If I were to sit down with both authors, I would first ask both of them to state their opinions and hopefully allow them to hash it out. It would not be difficult for me to assume that it would be an interesting debate knowing both writers know so much about the topic. Not knowing Boland’s stance makes it hard to assume that the two authors would argue, however I would love to assume there are at least a few differences in their beliefs. With Abaluck being a liberal, I am sure they would disagree on something. Or else, I hope they would because that would make sitting down with both of them way more entertaining. â€Å"When asked whether abortion should be legal, 80 percent of Americans say yes. When asked the same question about so-called ‘partial-birth’ abortion, 20 percent said yes. (Abaluck, 2007) Seeing this statistic, it is proven that terminology is crucial when presenting an argument. This proves that regardless of your argument, it would be easy to persuade an audience using harsh language like â€Å"partial-birth†. Even when I read an article against abortion, they used harsh terms like this and it made me resent people who would even consider having an abortion. However, once I learned the facts, I became aware that the language you use in an article is crucial to how you may persuade your audience. Abaluck brings this quote to your attention in the first paragraph of his article and clarifies the difference between real and harsh accusations against late-term abortion. By clarifying how to identify faulty terminology, Abaluck brings it to your attention that it is easy to sway people in your favor. I would undoubtedly say that Abaluck’s article was way better in not only getting a specific point across, but also persuading me and challenging my beliefs and morals. Being informed and having an opinion always go hand in hand and Abaluck’s article depicts this fact perfectly. On the other hand, Boland’s article was informative but very boring. To keep my attention, it is important to incorporate your opinion in order to challenge my beliefs. Although I was educated thoroughly on the topic of late-term abortion, I was not able to form an accurate argument after reading Boland’s article. He did not attempt to persuade me in either direction on the topic, so it was easy for me to determine the better of the articles.

First aid impotance

Here are eight reasons you should take Child CPR and First Aid: 1 . There are differences between Infant CPR and Child CPR, including: hand placement; the technique for compressions; how deep to push; the technique to give a breath. 2. Practice matters! We know from science that the retention of CPR skills is at best 6 months without review, and a change in skills complicates the issue. The American Heart Association recommends everyone should take a CPR class every two years; but f you only took Infant CPR, you haven't yet learned what to do on a child older than one. . Your toddler is mobile. This developmental fact changes a lot! Injuries are now more common. And since a toddler is still gaining a sense of balance and his head is still heavy, the majority of falls in a toddler impact the head and face. Would you know what to do? 4. First Aid is used on a weekly, if not daily, basis for most toddlers! Think of everything your toddler gets into these days. Theyre more ndependent, ex ploring their world, and testing limits.We'll discuss how to make their environment safer. Prevention is key. 5. Choking is more common. Young children, ages 1-5 are at a higher risk for choking since they are now eating new foods, and are also more likely to try to run while eating or not properly chew their food. The choke-saving skills are different for children than infants, so again that hands-on practice is important! 6. A chance to share experiences. In almost everyChild CPR and First Aid class, there are a few people who have already been to the ER with their toddler or called their pediatrician with concerns over an injury. Learn from other parents! 7. This class is for ALL caregivers. Anyone who cares for your toddler needs to have this knowledge. Nannies, grandparents, parents. 8. You'll have the skills to save a life. I saved my daughter's life. As an American Heart Association instructor, as the Program Manager for CPR and Safety at Isis, and most importantly as a paren t, I want you to have these skills, too.

International Protection of Refugees Essay Example | Topics and Well Written Essays - 4500 words - 1

International Protection of Refugees - Essay Example For the collection of data I have gone through authentic websites and books. The first need to address the issue of refugees came with the end of the World War I. Several movements, such as the Russian Revolution and the collapse of the Ottoman Empire, created a major refugee problem in the world. Jaeger (2001) writes in his article â€Å"On the History of International Protection of Refugees† that approximately 1.2 million people left Russian territory between the period of 1918 and 1922. Since the resources were getting exhausted it was decided to appoint a High Commissioner for refugees which would define the status of refugees, guarantee their repatriation and their employment outside Russia. Dr. Fridtjof Nansen was appointed by the League of Nations in 1921 as High Commissioner for Russian refugees. Later his responsibilities were extended to refugees from other countries as well such as the Armenians in 1924 and the Assyrian, Assyro- Chaldean and Turkish refugees in 1928. Several important developments that took place in the 1930s are mentioned below: International Nansen Office for Refugees: The office was created after the death of Nansen in 1931. It was an autonomous body and worked under the authority of the League. Its aim was to provide humanitarian and relief work. The office was liquidated in 1938 (Abrams, 2001). High Commissioner for Refugees coming from Germany: Following the rise of Hitler’s power a High Commissioner for refugees coming from Germany was appointed. The office was liquidated along with the Nansen office in 1938. The High Commissioner fought strict immigration rules to help resettle the Jews and non Jews coming from Germany (Cutts, 2000). The organization came into existence in 1943 and was created by the allies. It helped in organizing the return of millions of people back to the counties of origin. Many people did

The Cove Movie Review Example | Topics and Well Written Essays - 500 words

The Cove - Movie Review Example e cameras were positioned in such a way that Taiji fisherman had no clue about their presence which is wrong concerning it was their country and they should have been given full information before recording their hunting activities by filmmakers. Also, it is argued that much of the information unveiled in the film is edited by the producers in such a way that real facts are left mutilated and twisted. Real information is not conveyed to the world, rather it is edited in a wrong way. Secret filming involving use of high-resolution cameras disguised as rocks and underwater microphones is the cause of conflict between the documentarians and Japanese fishermen. The cameras were in fact so well hidden to capture hunting footage of dolphins that the crewmen themselves had a hard time finding those cameras later. Many have argued about whether the film should even be considered a documentary or not given the fact that certain scenes look heavily staged due to the possible use of choreograph y. The portrayal of dichotomy between the crew and local fishermen in The Cove does not reduce conflict in any possible way. Rather, it has served to create new instances judging by the huge political and national upheaval caused since the film’s release. There is more anger and belligerence now than ever before for the Western media and activists in Japan. Not only they see the movie as a direct breach of their privacy, but they also consider arguments raised by the Western activists as ethnocentric. This is because they are trying to judge the Japanese culture through the lens of their self-created cultural standards. Very defiant behaviour is maintained by Japanese people towards the anti-whaling activists. The film is an effort to force Japan to curb dolphin hunting leaving no room for negotiation. This is a wrong strategy and is responsible for creating new troublesome instances like riots between Taiji fishermen and foreign activists. The Japanese people have openly object ed to

Anything Essay Example | Topics and Well Written Essays - 1000 words - 1

Anything - Essay Example The current compensation system is not motivating the employees sufficiently. A lot of the employees lack experience and educational credentials. Half of the staff has been working for the store for less than six months and these workers are either high school or college students. The sales of the company are below the expectations of the parent company. It is imperative for the company to improve the communication between the managerial staff and the workers. This can be achieved through the implementation of feedback systems. A feedback system can be implemented by simply putting a suggestion box in a wall so that the employees can express themselves and provide ideas. A lot of times the best ideas are hidden in the minds of the blue collar workers. The firm has to immediately deal with the preparation of the staff. The company has too many unqualified employees working for the company. In an ideal situation all the employees of the company would hold at least bachelors degree. The re are a lot of young employees working for the company that lack work experience. The retail industry has become extremely competitive. A way for the company to improve the motivation of its workers is by offering scholarships to the best performing employees. The scholarship award will be worth $5,000 per semester. Motivating the employees is critical towards resolving the employee morale problem. â€Å"High employee morale means that employees are happy, and this is reflective in the kind of work they produce† (Ehow). A way to improve the employee morale is by instituting a new compensation system. The new compensation system will include a wide variety of fringe benefits for the employees. Some of the fringe benefits the company can offer in its new compensation plan include extended vacations, health and dental plan, the availability of flexible time, free access to a gymnasium, and parental and maternal leave. It will also include a stock option plan and yearly bonuses to the employees. The store also has to improve the knowledge base of its workers. To achieve that goal the firm will use two strategies. The first strategy is to provide training and development to all its employees. Some of the topics that should be included in the training and development sessions include interpersonal skills, active listening, customer service, verbal and written communication skills, and leadership. To optimize the efficiency and costs of the training sessions the firm should use more than one method. The training can be given in-house by one of the managers or the firm could hire an outside consultant to provide the training. Another option for the company is to give the training and development through online lessons. The second strategy that the company will utilize to increase the knowledge base among its staff is by hiring five new employees. The minimum educational credential that the new employees will hold is a bachelor’s degree. All of the new e mployees must have a minimum of three years of working experience after graduation from college. The company will also implement a new system in which the workers will be empowered by delegating more responsibility to them. The leadership style that I would use to deal with the problems at the retail store is teamwork. The company will be broken down into five work teams. Each work team will be supervised by either an employee with five or more years of experience at the company or an

1.Should the United States act alone and begin carbon cap and trade or Essay

1.Should the United States act alone and begin carbon cap and trade or should we only do it if the rest of the world does as well - Essay Example With the debate ensuing regarding the US taking the first step towards environment protection and its possible implications on global impact, economic growth and possible trend setting role, there are many angles to study this concept from. This paper is aimed at highlighting the various aspects of imposing a carbon cap in the US, its pros and cons and the feasibility of taking such step in the long and short term. It is not a new fact that the pollutants that are exhausted into the atmosphere as a result of industrial activities damage and human activities cause climatic changes and other greenhouse effects. Carbon dioxide is the leading greenhouse gas and comes not only from industrial operations and human activities like burning of fossil fuels and in energy but also from some other natural sources such as animal respiration, volcanic eruptions and decay of plants. The accumulation of large amount of carbon dioxide from the diverse sources in the atmosphere results into catastrophic impacts of climate change in the environment. To tackle climatic changes and the negativities that emerge as a result of pollutants, it has become imperative for countries to strive on their level to minimize their contribution towards environmental harm. Carbon Cap is one such concept that has emerged as a result of this changing trend towards environment friendliness. It basically restricts the extent of carbo n emissions into the atmosphere and exceeding the prescribed limit makes the operating firm liable to pay a carbon tax (Shapiro, 2007). Carbon cap and trade is an approach to curb environmental destruction by greenhouse gases. This approach is environmentally and economically feasible and practical which is centrally driven by global warming. â€Å"Cap† and â€Å"trade† terms imply setting limits for greenhouse emissions and

Hospitality Learning Essay Example | Topics and Well Written Essays - 500 words

Hospitality Learning - Essay Example From the early days, medieval monasteries in Europe intellectually offered hospitality to travelers, especially pilgrims. The early inns in Europe were profit-making ventures that offered public rooms where merchants would sit to discuss their businesses. Apparently, the hospitality industry has followed travelers’ paths. In about year 1200, there arose inn-keeping that saw English restaurants considered as the finest globally during the industrial revolution. With the birth of the first class Termand house hotel in Boston in 1829, providing guestroom, lockable door and free soap, the modern hotel industry emerged. By the 1950s, new concepts such as floatels, boatels and motels had been introduced. By 1960, a majority of hotel owners merged with large chains such as Hilton and franchising their hotels, making them larger. This marked the birth of the modern hotel industry across the world (Talwar, 22). At this point, it would be important to note the role that Hotel Management course plays in opening up one’s mind to appreciate that hospitality encompasses more than just hotels. Hospitality has been categorized into four segments: transportation, commercial recreation, food service and lodging. Therefore, whereas travelers could use hotels for dining and accommodation, restaurants would provide meals only. Vacation ownership is another plan in the hospitality industry where customers buy a property, normally a residence at a resort and acquire the right of use for the lease period. Resorts are places meant for vacation, daytime getaway or relaxation and could offer live entertainment, cosmetic treatment, meals and massages. Another increasingly attractive field has been the cruise ship where passenger ships with amenities to serve leisure purposes are employed in leisure voyages with the various destinations along the way also being attractive. Whatever the choice of hospitality, Hotel Management emphasizes on the importance of

HIP DISORDERS IN THE PEDIATRIC POPULATION Assignment

HIP DISORDERS IN THE PEDIATRIC POPULATION - Assignment Example There are three main techniques for assessing whether a child is suffering from this complication. They include Ortolani test, Barrow maneuver, and Galeazzi’s test. Hip dislocation is a prevalent physiological problem in the pediatrics, which can develop before, during or after birth, but it can be diagnosed through the Ortolani test, Barrow maneuver, and Galeazzi’s test. The Ortolani test is performed by the medical examiner placing his/her hands over the child’s knees with the thumbs on the medial thigh while the rest of the fingers apply some slight pressure on the trochanter area as well as the lateral thigh. With slow abductions being performed on these areas, the dislocated hip will often reduce with a palpable â€Å"cluck.† The intensity of instability of the hip is categorized into two depending on the results of the examination. Positive Ortolani is a situation where the hip is dislocated and reducible at the same time. Negative Ortolani implies the hip of the child is dislocated, but it is irreducible (Byrd, 2012). Barrow maneuver involves the examiner guiding the child’s hip into a kind of abduction movement by applying some mild force with his/her thumbs. In the event that the bones of the child are not stable, the femoral bone will slide over the rear rim of the acetabulum bone while producing some noticeable sensation of subluxation or dislocation. Relatively, the degree of instability is measured by the results of the test. If a dislocation is evident, then the test can be said to be positive Barrow, but if the hip is characterized by mild instability, that can be termed as a subluxation or rather a negative Barrow test (Godley, 2013). In this case, the child to be examined is made to assume a supine position while his/her legs are bent at ninety degrees with the feet being kept flat over a level surface. The practitioner will examine the child to ascertain any differences between the two

Digital Print and Distribution Assignment Example | Topics and Well Written Essays - 250 words

Digital Print and Distribution - Assignment Example They possess customer data that enable them to create targeted campaigns for the web, email, and direct mail, and they can use the print magazines for advertising the digital editions. Consumers are usually willing to pay a higher price for the content they want when given options for content delivery, this is the wisdom behind bundling. Bundling, therefore, helps to offset the impact of subscription by increasing readership and consumers’ willingness to higher prices for editions. Devices that have internet access present a profound opportunity for the advertiser, as well as publishers. There are several important advantages of online newsstands and applications such as Apple Newsstand. The main advantage is improved visibility and discoverability to potential new readers. The Reader gets notifications when a new issue is available. Publishers can use online newsstands and applications as a means of upselling digital editions through their web content. This will, therefore, boost magazine

Provide a critical review based on a Reading dealing with the Essay

Provide a critical review based on a Reading dealing with the agencystructure relationship by any one of these theorists Anthony Giddens, Bourdieu, P., or Habermas, J., - Essay Example According to Heiskala (1990), competing epistemological frameworks prevalent before Haberman, generally revolved around structural functionalism and action theory. [Through his work, Habermas] tried to fit together social structural functionalism (Parsons in particular) and action theory (Mead and phenomenology in particular) by creating the distinction between life system and the life world to correspond to them in social reality [and highlight] the distinction between the perspective of the external observer and the perspective of actor to correspond to their theoretical ways of study. 1 By integrating structure and action through communication and other factors in the public and private realm, the current paper will illustrate significant elements of Habermas's works in order to demonstrate its' profound impact on social theory that continues to this very day. We begin the critical review by summarizing elements found in the public sphere. Habermas makes the powerful linkage between action and structure explicit through his notion of "mutual infiltration of public and private spheres" (1989, pp. 141-151). Here, Habermas suggests that it is the bourgeois, rather then any other class, that influences structures composing state and society. Legal, political, social and other specialized elements of public life come to fore as they impact the constructions of society in powerful but distinct ways. The fundamental separation of state and society in the bourgeois world was the result of a variety of phenomena within society, including legal, political, and social aspects. The interaction of these brought about a fundamental separation within various spheres of life. Specifically, the lack of political dominance also transformed the economic phenomenon and manifestation of production. In the legal and economic field however, the public and the private realms gradually became equal, with the state no longer dominating many aspects of life and production. The public and the private could not, however, remain separated as a result of civil society, as conflicts of interest often made it necessary for formal regulatory interventions to take place. Habermas refers to this as neomercantilism, which means that the political public sphere integrated with the interests of civil society in terms of interventionism. It is therefore a type of post-separation reintegration of the private and the public, but without any particular dominance of one over the other. The economic world begins to merge with the political world, where the state and business shared political and economic power reciprocally. By necessity, these circumstances stimulated state intervention [public sector] in business activities [private sector], in order to assure that certain interests were not threate ned. The purpose of interventionism in this regard was to maintain equilibrium within the system, whereas in the past it had been to maintain the power of the political elite. Habermas argues that under new systemic institutional arrangements, more political and legal power is being reciprocally exchanged and reinforced among these public authorities than ever before. Another

Best Celebration I Ever Had Essay Example for Free

Best Celebration I Ever Had Essay Graduation day, boy what a day. Man I’d have to say is that that was by far the most nerve-racking day ever. Up to this point in my lifeline of my history. Many thoughts were racing through my head. All the parties, family showering you with gifts. I couldn’t hardly sleep the night before because of the anixety of not having the choice of never having to go back to school again. Actually it was probably more of a relief for the faculty and staff because, I was the last Beckert running through the hallways. Of course out of the two of us in the family, my brother was a real angel. I was always the one who was made an example of in school and always into mischief all the time. Of course ,what do you expect when you come to school drunk and told to go home. As i got up for graduation day my palms were sweatty all day. I took three showers to keep cool , but then I realized I was only graduating. It wasn’t like I was winning a million dollars or going on the show, â€Å"Deal or No Deal†. When I arrived at the school, we gathered in the cafeteria and waited for the music to start so we could walk, for the last time, out of Tri-Valley High School as a student. I looked out of the corner of my eye and one of my teachers was waving his hand to tell me that I needed to come talk to him real quick. So, ran over and asked,† What’s going on Mr Rotella†. He replied ,noting I need to grace you with some information and you can take any way want to. At first I looked around and thought it was going to be something bad. So I listened. And it was advice on life from a teacher that had been through alot. He said, â€Å"Aaron remember, life is like a roll of tiolet paper†. Iwas dumbfounded by this statement. Then i said,† what do you mean by this Mr.Rotella†. He Replied, â€Å"you can mke your life short and wasteful, or you can make it long and useful†. I started to laugh inside to myself about it. He looked at me and said, â€Å"what is so funny†. I replied, â€Å" I’ve never thought that i would compare my life to roll of tiolet paper†. He looked at me and was telling to think about i t while. So I thought ,as I walked across the front yard of Tri-Vallley High School. It slowly started to sink in and I think it had hit me when I walked across the stage to receive the achievement that was worth the time invested. Right before I got ready to send my cap into the air, it finally dawn on me what he was trying to say. The simile hit me out of nowhere like as if Mike Tyson had blindsided me. Mr.Rotella was simply trying to lead me in the right direction. That’s why he was stating that it was up to me to make the choice. Just like the simile that he was portraying to me in the classroom. Needless to say, I took his advice. Oh yes i took his advice, and let me say I used that roll of toilet paper. But ,he never did state specifically that couldn’t have more than one roll. Meaning that I have had to â€Å"purchase† a few rolls, since the day I walked across the front lawn of Tri-Valley High School. I’m sorry no one can make one roll of toilet paper last ten years. I have though in the last ten years, educated that same thought on a lot of people and just like me they all did the same thing at first. They would giggle and then about twenty minutes later it would hit them. That look of â€Å"wow that’s an extremely deep thought†. My ten year reunion is coming up and I’m sure the rebutle to the teacher will be quite amusing. Hopefully since I have gained a few years. Maybe he will bestow another simile upon me to think about for another few years. At least I took one piece of information out with me when I hit them doors for the very last time.

Ampicillin and Kanamycin Resistant Bacteria Comparison

Ampicillin and Kanamycin Resistant Bacteria Comparison Antibiotic use throughout the world has increased tremendously over the decades. In the past, antibiotic resistance was most prevalent in areas of frequent antibiotic use, such as in medical or laboratory settings. However, the increasing use of antibiotics and antibacterial products outside of hospitals, such as in homes and schools, echoes the expansion of antibiotic resistant bacteria (LBC Biology Staff, 2010). One major source of the growing problem is that antibiotics are being over prescribed by doctors to millions of people around the world. It is currently believed that about only half of the antibiotics prescribed to patients are administered properly (Levy, 1998). In addition to over prescription by doctors, many patients misuse the antibiotics and further increase the spread of resistance. For example, some patients discontinue use of antibiotics upon feeling symptom relief, not at the end of their antibiotic schedule prescribed by the doctor. In actuality, patients are ki lling off the weakest bacteria, causing temporary relief, and allowing the stronger and more resistant bacteria to multiply at a faster rate (Levy, 1998). This and other types of antibiotic misuse have promoted the growth of strains of bacteria with resistance to antibiotic attack. This can be seen through studies that have shown Tetracycline resistance by normal human intestinal flora that exploded from 2% in the 1950s to 80% in the 1990s (Criswell, 2004). Other studies have shown Kanamycin, an antibiotic from the 1950s, has become clinically useless as a result of the prevalence of Kanamycin-resistant bacteria (Criswell, 2004). It has become visible that the development of resistance to any antibiotic, new or old, will happen in a matter of time (LBC Biology Staff, 2010). Due to the inevitability of mutation, natural selection, time and environmental conditions, resistance will be seen in more common areas like work and home. As a consequence of the every growing expansion of antiobiotic resistance, places previously thought to be uncontaminated like schools and homes have become overwhelmed with antibiotic resistant bacteria. In one household study, it was discovered that kitchen sinks contained many different types of resistant bacteria, primarily from food waste and human hands (Rusin et al., 1998). Only the application of strong bleaches and specific cleaning products on a regimented cleaning schedule led to a decreased amount of bacteria in kitchen sinks (Rusin et al., 1998). The cleaning products used in this study did not contain antibacterial ingredients, which helped reduce the spread of resistance by killing all bacteria instead of the most susceptible strains. Antibacterial products and cleaning supplies are less effective and in turn can lead to reproduction of stronger antibiotic resistant bacteria. The large amount of antibacterial cleaning products, food and waste combined with the constant water supply in sink drains allows for a greater chance of survival of antibiotic-resistant bacteria (Levy, 1998). Optimal conditions for bacterial growth with a wet environment cause a higher frequency of bacterial transmission of resistance (Perryman and Flournoy, 1980). In scientific laboratories, regulations are in place to monitor the disposal of solid and liquid wastes. Some regulations include specific waste baskets for toxic or contaminated substances and use of certain sinks only when dealing with harmful liquids in laboratory settings. This ensures that unnecessary amounts of harmful substances that could lead to resistance are not continually poured down laboratory sink drains. However, no such regulations are in effect in household environments. In a study performed in Oklahoma City the extent of growing antibiotic resistance was seen in multiple environments. Bacterial samples were gathered from sink drains in the Veterans Administration Medical Center, libraries, private homes, shopping centers, and other similar environments for comparison (Perryman and Flournoy, 1980). The goal of the experiment was to determine the types of resistant bacteria that were most prevalent in sink drains, the abundance of bacteria in sink drains, and the life span of bacteria in dry and wet environments (Perryman and Flournoy, 1980). Through testing, bacteria were found to have longer life spans in wet environments than in dry environments, and many bacteria survived for over 180 days in wet environments (Perryman and Flournoy, 1980). The high survival rate of bacteria in areas with constant water supply, such as in laboratory and kitchen sinks, supports the prediction that sinks are ideal environments for ample bacterial growth. In the afore mentioned study, bacterial growth occurred on plates containing the antibiotics gentamicin and amikacin, and it was determined that the sink drains from the medical hospital contained the highest amount of antibiotic resistant organisms. Overall, 88% of the sink drains sampled from the Veterans Administration Medical Center contained some type of antibiotic resistant bacteria (Perryman and Flournoy, 1980). While bacteria could come from other sources such as the patients and tap water, the great quantity of antibiotic resistant bacteria in all environments illustrates the need for a reduction in the overuse of antibiotics and the essential awareness of the consequences. Places with high levels of exposure to antibiotics and antibacterial products provide ideal environments for bacteria to develop resistance through replicated mutations or transmissions between bacteria. Some factors that severely add to the growing problem of antibiotic resistant bacteria include increased applications of antibacterial soaps and cleaning products, over prescription of antibiotics by doctors, misuse of antibiotics by patients, and improper care of waste products (Levy, 1998). Bacteria can become resistant to antibiotics through genetic mutation, transfer of the mutation between bacteria, or transmission of the mutated DNA on a plasmid between bacteria when the resistant gene is carried on the plasmid DNA. A plasmid is a relatively small piece of circular DNA that is self replicating and independent of the chromosomal DNA of the cell. Resistant chromosomal DNA and plasmid DNA can be transmitted to the next generation through cell replication. Plasmids can be passed th rough bacterial conjugation, which involves a bacterium copying the plasmid with resistant DNA and inserting the copied plasmid into a second bacterium. Plasmid DNA can also be transferred through bacterial transformation when plasmid DNA invades another bacterium and is incorporated into the bacteriums DNA (Cognato, 2010). Understanding these problems and the mechanisms of resistance transmission is the first step in preventing further development of resistant strains of bacteria. The focus of the experiment at hand is to determine whether the bacteria located in a laboratory sink or in an apartment garbage disposal contains more antibiotic resistant strains. It was hypothesized that the apartment garbage disposal would contain more antibiotic resistant bacteria than the laboratory sink. This is due to the abundance of contaminated materials that pass through garbage disposals in comparison to the regulated materials that pass through laboratory sinks. The null hypothesis is that the amounts of antibiotic resistant bacteria that exist in the garbage disposal sink and laboratory sink will be equal. Many steps were needed to accomplish this research and obtain the sample bacteria to determine the resistance. Samples from the laboratory sink and the apartment garbage disposal were swabbed on agar plates to obtain a culture of bacteria. Colonies were selected based on growth and seclusion from the bacterial lawn. Individual bacteria were then streaked on master patch plates for each environment. After the bacteria had grown, individual colonies were selected to be streaked on antibiotic plates containing Ampicillin, Kanamycin, and Tetracycline. Antibiotic resistant bacteria were chosen from the antibiotic plates, separated and characterized. Next, plasmids from the antibiotic resistant bacteria were isolated and spliced using restriction endonucleases to determine band length of resistant plasmid DNA to help identify the type of bacteria. Competent E. coli cells were transformed with the control plasmid DNA to convey antibiotic resistance and support bacteria identification. Final ly, the bacterial DNA was replicated by polymerase chain reaction to amplify the 16S rRNA gene in hopes to obtain sequencing information of a known bacterium. It was predicted that resistant bacteria, for all antibiotics, will be Gram negative due to easier entry of resistant plasmid DNA into the cell. Bacteria with a thin cell wall layer and an outer membrane surrounding the peptidoglycan layer are Gram negative. Bacteria with a thick wall layer that do not have the peptidoglycan layer surrounding are Gram positive. Gram identity was verified through Gram staining, a KOH test, and observing growth on a MacConkey agar and Eosin Methylene Blue Agar plate. Methods Swab Plates A sterile cotton swab saturated in sterile phosphate-buffered saline was used to gather samples from the laboratory sink and an apartment garbage disposal. Bacterial samples from the disposal and lab sinks were collected from the underside of the drain. Bacteria were then swabbed onto Lysogeny broth agar plates (three per environment). Plates were placed into an incubator for 24 hours at 37Â °C. Following the incubation period, plates were removed, parafilmed, and refrigerated at 4Â °C until needed. Master Patch Plates Master plates were made by placing sixteen individual colonies onto a 44 grid on Lysogeny broth (LB) only plates. An inoculation loop was used to transfer the 16 individual colonies from the sample plate onto a grid of the master plate. Plates were labeled with D for the apartment garbage disposal and L for the laboratory sink along with a number (1, 2, or 3) to distinguish between swabbed samples. Plates were incubated at 37Â °C for 24 hours, removed, sealed with parafilm, and refrigerated at 4Â °C until needed. Antibiotic Patch Plates Antibiotic agar plates were made by mixing 8.4g agar with 12g LB powder and 600mL of distilled water (dH2O), and then autoclaved. After cooling, 2.4Â µL of Ampicillin, 1.2Â µL of Kanamycin, or 2.4Â µL of Tetracycline were added appropriately and plates were poured. One colony per grid of the master patch plate was obtained with an inoculation loop, and the bacteria were transferred in a line onto a corresponding grid on the antibiotic plates. The number of squares that contained bacterial growth was observed and recorded. One colony of the bacteria grown on the antibiotic patch plates was then streaked onto a new antibiotic plate to obtain individual colonies of bacteria for further study. Miniprep A liquid culture was performed in preparation for the Promega Wizard Plus SV Miniprep DNA Purification System, which was used to isolate plasmid DNA from antibiotic resistant bacteria. First, 5Â µL of antibiotic was added to a 5mL tube filled with a liquid medium made of LB. A single colony of bacteria was added to the medium and placed in a shaker at 37Â °C for 24 hours. The liquid culture was then transferred into an Eppendorf tube and centrifuged for 5 minutes at 4,400rpm. Liquid media waste was disposed of and the pellet was thoroughly re-suspended in 250Â µL of Cell Resuspension Solution. If the bacteria were Gram positive, 63Â µL of lysozyme would be added to the solution. Since the bacteria studied was Gram negative, the process continued with the addition of 250Â µL of Cell Lysis Solution was added to the Eppendorf tube containing the resuspended bacterial solution and the sample was mixed. Subsequently, 10Â µL Alkaline Protease Solution was added, mixed, and incubated for 5 minutes at room temperature. Then, 350Â µL Neutralization Solution was added, mixed, and centrifuged for 10 minutes at 13,500rpm. A Spin Column was inserted in a Collection Tube and the clear lysate was decanted into the Spin Column. This was centrifuged for 1 minute at 13,500rpm and the flowthrough was discarded. The Spin Column was replaced, 750Â µL of wash solution was added, and the solution was centrifuged for 1 minute at 13,500rpm. The flowthrough was discarded, and this process was repeated with a 250Â µL wash. The solution was centrifuged for 2 minutes at 13,500rpm. The Spin Column was transferred to a 1.5mL Eppendorf tube. Finally, 50Â µL of Nuclease-Free Water was added and then the solution was centrifuged for 1 minute at 13,500rpm. The column was discarded and the DNA was stored at -20ËÅ ¡C. Gel Electrophoresis DNA electrophoresis was used to determine the length of the plasmid DNA of the environmental samples and Blue plasmid control (pKAN). First, 0.7g of agarose powder was added to 70mL of 1X TBE. The solution was heated in a microwave for 1 minute so the agarose powder was completely dissolved. After the mixture cooled, 3Â µL of Ethidium bromide was added and the gel was taken out of the mold and put on the rig. The gel was submerged in a 1X TBE buffer. The wells of the gel were filled with 10Â µL of a mixture containing 8Â µL of plasmid DNA and 2Â µL of plasmid dye, and the gel ran for 60 minutes on 80 volts. The 1% agarose gel was viewed under an ultraviolet light to compare lengths of DNA with the 1KB ladder. Gram Staining Gram staining was used to determine the Gram identity of bacteria. Bacteria that are Gram negative stained red and bacteria that are Gram positive stained violet. A colony of bacteria was added to an Eppendorf tube with 400Â µL of dH2O. After vortexing, 5Â µL of the solution was pipetted onto a slide. Once dry, the slide was passed over a flame to affix the bacteria to the glass, preventing the removal of bacteria. The slide was flooded drop-wise with crystal violet and iodine, and rinsed with dH2O for 5 seconds after the addition of each reactant. Ethanol was added until the color was no longer emitted, then rinsed with dH2O for 5 seconds. Safranin was added drop-wise for 1 minute and then rinsed with dH2O for 5 seconds. The slide was observed under a microscope to determine Gram identity. KOH Test The KOH test for Gram positive and negative bacteria was begun by pipetting 20Â µL of 3% KOH on a slide. After adding one clump of bacteria to the KOH, the consistency of the solution was observed. If the solution was thick, viscous and adhered to the inoculation loop, the bacteria were Gram negative. If the solution was thin and not viscous, the bacteria were Gram positive. MacConkey Agar Plate A MacConkey agar plate was streaked with antibiotic resistant bacteria from the garbage disposal and laboratory sink. After incubation at 37ËÅ ¡C for 24 hours, the plates were observed for growth to indicate Gram negative bacteria. The MacConkey agar plate also signaled lactose fermentation with the appearance of pink colonies. Eosin Methylene Blue Agar Plate (EMB) An EMB plate was streaked with antibiotic resistant bacteria from the apartment garbage disposal and the laboratory sink as well as a positive E.coli control. After incubation at 37ËÅ ¡C for 24 hours, the plates were observed for growth to indicate Gram negative bacteria. The EMB agar plate indicated strong lactose fermentation through the appearance of dark green metallic colonies and a lesser degree of lactose fermentation through the appearance of purple or pink colonies. Restriction Digest Restriction enzymes cut the control pKAN DNA at specific restriction sites identified by the NEBcutter V2.0. The enzymes used in restriction digest were BamHI and EcoRI in Buffer II, and PvuI and PstI in Buffer III. The reaction solution used in restriction digest consists of 10Â µL of DNA, 1Â µL of each enzyme, 2Â µL of NEBuffer, and 7Â µL of de-ionized distilled water (ddH2O) added together in an Eppendorf tube. The solution was centrifuged at 14,500rpm for 30 seconds and then incubated for 24 hours at 37ËÅ ¡C. A plasmid map created from the NEBcutter V2.0 was compared to a gel electrophoresis run on a 1% aragose gel with plasmid DNA. The gel electrophoresis compared Blue plasmid (pKAN) DNA that was uncut with the Blue control plasmid (pKAN) that was cut with restriction enzymes. Transformation After plasmid DNA preparation, 22Â µL of E. coli competent cells were added to three separate Eppendorf tubes. In one tube, 5Â µL of control DNA, pKAN, was added and stirred with the pipette tip. In the second tube, a negative control was made with the addition of 5Â µL of dH2O that was then stirred with a pipette tip. In the third tube, a positive control was made with the addition of 1Â µL of known pKAN, and the solution was stirred with a pipette tip. The tubes were then incubated in ice 30 minutes. The cells were heat shocked for 45 seconds at 42ËÅ ¡C and then placed on ice for 2 minutes. 250Â µL of pre-warmed (37ËÅ ¡C) SOC medium was added to all three of the Eppendorf tubes, and the tubes were then incubated in a shaker at 37ËÅ ¡C for 1 hour at 2,250rpm. Upon removal from the incubator, 75Â µL of each transformation were spread onto plates with a sterilized hockey stick. The transformed control DNA, pKAN, cells and the negative control dH2O transformed cell s were spread onto LB only plates, ampicillin antibiotic plates, and kanamycin antibiotic plates to determine if resistance to antibiotics was transferred in the transformation. The transformed positive control, known pKAN, cells was spread onto a LB only plate and a kanamycin plate since pKAN is known to be resistant to kanamycin. Plates were incubated for 24 hours at 37ËÅ ¡C and numbers of resistant bacterial colonies were observed. Bacterial growth on the control DNA, pKAN, transformation antibiotic plates would signal resistance to the antibiotic in the plate, and growth on the LB only plate would signal the existence of bacterial cells from the transformation. No growth on the dH2O negative control plates containing ampicillin and kanamycin antibiotics would signal a correct transformation as long as there was bacterial growth on the LB only plate. Growth on the positive control, known pKAN, transformation plate signaled the correct transfer of kanamycin resistant plasmid DNA into the competent E.coli cells. Polymerase Chain Reaction The Polymerase Chain Reaction (PCR) involved mixing a reaction cocktail that included 80Â µL of Nuclease-free water, 10Â µL of 10X Thermopol buffer, 3Â µL of 10mM dNTPs, 2Â µL of 11F @ 10Â µM, 2Â µL of 1492R @ 10Â µM, and 1Â µL of Taq polymerase @ 5000U/mL. The solution was then mixed through vortexing. Subsequently, 22Â µL of the cocktail was transferred to each of the 4 PCR tubes. A small portion of each bacterial colony was added to SOC medium and mixed. Then 5Â µL of SOC medium with bacteria was added to each tube. Tube 1 had environmental bacteria, tube 2 had different environmental bacteria, tube 3 had the control E.coli and 5Â µL of H2O was added to tube 4. The reactions were placed in the thermocycler in C4. The PCR cycling program consists of five steps. The first step is pre-denaturation in which the PCR mixing reaction cocktail is heated at 95Â °C for 5 minutes. The second step is denaturation, which involves heating the reaction cocktail at 95Â °C for 30 seco nds to unwind and separate the DNA. The third step is annealing, which is run at 50Â °C for 30 seconds to allow the 11F and 1492R primers to attach to the DNA template strands. The fourth step is elongation, which is run at 72Â °C for 45 seconds to allow the DNA polymerase (Taq polymerase) to add dNTPs and replicate the 16S gene. The fifth step is the final elongation, which is run at 72Â °C for 7 minutes. The hold between cycles is run at 4Â °C, and the PCR is run for 35 cycles. Gel electrophoresis was run to determine if a successful PCR reaction took place. 10Â µL of the PCR solution from each tube was mixed with 2Â µL of plasmid dye, and 10Â µL of the mixtures were loaded into the wells of the 1% agarose gel. Chi Squared Test of Independence A Chi Squared Test of Independence was run to determine if a statistically significant difference exists between the numbers of antibiotic resistant bacteria from the two environments. The number of grids on the antibiotic plates was recorded only if the bacteria grew on both the antibiotic plate and the LB only plate. The test was run on Vassar Stats and gave a p-value to correspond to the data and indicate if there was a significant difference. Results Swab and Master Patch Plates After the incubation period of 24 hours at 37 C, the swab plates, labeled L for laboratory sink samples (L1-L3) and D for garbage disposal sink samples (D1-D3), were observed and found that 100% of the environmental bacteria grew (Figure 1). Bacteria growth in both environments was indicated by white colored spots or streaks within the plates grid. Master plates were observed from both experimental environments and found to have growth on all of the 16 grids on each plate (Figure 2). Antibiotic Patch Plates From the garbage disposal sink, the three samples all had some level of growth (Figure 3). The following percentages were calculated by dividing the number of grids with bacterial development on the antibiotic plates by the number of grids with growth from the LB plates (Table 1). Plate D1 showed 100%, 62.5%, 0%, and 100% growth on the Ampicillin, Kanamycin, Tetracycline, and LB only plates respectively. Plate D2 demonstrated 93.75%, 93.75%, 0%, and 100% growth on the Ampicillin, Kanamycin, Tetracycline, and LB only plates respectively. Plate D3 showed 93.75%, 75%, 0%, and 100% growth on the Ampicillin, Kanamycin, Tetracycline, and LB only plates respectively. From the laboratory sink, all samples had bacteria development (Figure 4). Plate L1 demonstrated 100%, 93.75%, 12.5%, and 100% growth on the Ampicillin, Kanamycin, Tetracycline, and LB only plates respectively. Plate L2 showed 100%, 73.33%, 6.67%, and 93.75% growth on the Ampicillin, Kanamycin, Tetracycline, and LB only plates respectively. Plate L3 demonstrated 57.14%, 42.86%, 7.14%, and 87.5% growth on the Ampicillin, Kanamycin, Tetracycline, and LB only plates respectively. Chi Squared Test of Independence Data obtained from the number of antibiotic resistant colonies on the antibiotic patch plates was used to run the Chi-squared Test of Independence for Ampicillin and Kanamycin resistant bacteria. For Ampicillin resistant bacteria, the p-value obtained was 0.74. With one degree of freedom, the Chi-squared critical value of 3.84 obtained from a Chi-squared Distribution Table in comparison to the Chi-squared statistical value denoted no statistically significant difference. For Kanamycin resistant bacteris, the calculated p-value was 0.81. With one degree of freedom, comparison of the Chi-squared critical value of 3.84 found in a Chi-squared Distribution Table and the Chi-squared statistical value demonstrated no statistically significant difference (Table 1). Gram Staining, KOH, MacConkey Agar and Eosin Methylene Blue Agar Plates Four tests were used to determine the gram identity of bacteria from the experimental environments. The results showed that the three environmental bacteria slides were stained pink indicating gram negative bacteria (Figure 5, Table 2). For the KOH test, all three samples from both environments appeared viscous and thick, indicating gram negative bacteria (Table 2). The MacConkey Agar Plate was divided into three sections for the different antibiotic resistant bacteria. The environmental bacterial sample in Section 1 was obtained from the Ampicillin antibiotic plate L2 grid #3. The bacterial sample in Section 2 was obtained from the Kanamycin antibiotic plate L2 grid #14. The bacterial sample in Section 3 was obtained from the Kanamycin antibiotic plate D2 grid #16. All three samples in the three sections grew bacteria that were stained pink, indicating Gram negative bacteria that ferment lactose (Figure 6, Table 2). The Eosin Methylene Blue Agar Plate was sectioned off into four par ts and bacteria from three environmental samples and one E.coli positive control were plated. The bacterial sample in Section 1 was taken from the Ampicillin antibiotic plate L2 grid #3. The bacterial sample in Section 2 was obtained from the Kanamycin antibiotic plate L2 grid #14. The bacterial sample in Section 3 was gathered from the Kanamycin antibiotic plate D2 grid #16. The bacterial sample in Section 4 was obtained from an E. coli plate that was known to be Gram negative. Pink colonies formed in all four sections, signaling Gram negative identity of the bacteria and lactose fermentation (Figure 6, Table 2). Mini Prep and Gel Electrophoresis Promega Wizard Plus SV Miniprep DNA Purification System was run to isolate plasmid DNA. This plasmid DNA was run on a 1% agarose gel. The lengths of bands in Trial A could not be determined because the DNA in the wells did not run with the ladder. The Blue control plasmid, which was pKAN, was located in lane 3 in Trial A and Trial B and was used to indicate a successful Miniprep. The band length of the pKAN control DNA in Trial B was about 4,200 base pairs. An environmental plasmid found on Ampicillin streak plate L2, grid #3 was used in lane 7 in Trial A and lane 5 in Trial B. In Trial B, the base pair length of the environmental bacteria plasmid used in lane 5 could not be determined due to the appearance of many bands of varying length. An environmental plasmid from Kanamycin streak plate L2, grid #14 was used in lane 5 in Trial A and lane 7 in Trial B. The band length of this environmental plasmid in Trial B could not be determined due to the faint appearance of a band greater th an 10,000bp. Another environmental plasmid from Kanamycin streak plate D2, grid#16 was used in lane 6 in both Trial A and Trial B. The band length of this environmental plasmid in Trial B also could not be determined from the faint appearance of a band greater than 10,000bp (Figure 7). Restriction Digest In Trial A, restriction digest was used to cut the Blue control pKAN DNA with the enzymes BamHI, EcoRI, PstI, and PvuI. Lane 3 displays pKAN cut with PstI and PvuI. Lane 4 displays pKAN cut with BamHI and EcoRI. The lengths of the bands shown are about 4,000bp, 3,000bp, 2,500bp, 1,500bp, and 1,200bp.The lengths of the bands shown are about 1,700bp, 1,100bp, 750bp, 600bp, and 500bp. Lanes 5-8 contained environmental bacterial DNA that was cut with BamHI, EcoRI, PstI, and PvuI as well, but no bands were observed (Figure 8). In Trial B, restriction digest was used to cut pKAN DNA with only the enzymes BamHI and EcoRI. Lane 3 displays pKAN that was cut with BamHI, showing a band length that is about 4,200bp. Lane 4 shows pKAN that was cut with EcoRI, and the band lengths shown are about 8,000bp, 5,000bp, and 4,000bp. Lane 5 displays pKAN that was cut with BamHI and EcoRI, and the band lengths shown are about 4,100bp, 3,100bp, and 2,000bp. Lane 6 shows pKAN that remained uncut with a band length of about 4,200bp (Figure 9). Transformation Transformation was performed to convey resistance carried on plasmid DNA into competent E. coli cells. Blue plasmid control DNA (pKAN) was used for the transformation, which was successful. This was indicated by the growth of transformed bacteria on Kanamycin antibacterial plates (Figure 10). Polymerase Chain Reaction A Polymerase Chain Reaction (PCR) was used to amplify and prepare the 16S gene of rRNA. Gel electrophoresis was run on the PCR product to determine if a successful PCR reaction had taken place. Lane 3 contains PCR product from the Kanamycin plate L1 grid #14 and lane 4 contains PCR product from the master patch plate D3 grid #16. Bands were not seen in these lanes containing environmental bacteria, signaling an unsuccessful PCR. Lane 5 displays the negative water control without bands. Lane 6 shows the positive E. coli control PCR product with a band length of about 2,000bp (Figure 11). Discussion The study showed that no statistically significant difference existed between the amount of antibiotic resistant bacteria in the garbage disposal and laboratory sink and it also characterized all of the environmental bacteria as Gram negative. To determine the amount of bacteria located in the experimental areas, many tests were utilized to analyze the bacterium. Patch plates containing Tetracycline, Ampicillin, Kanamycin and LB were made in order to verify antibiotic resistant bacteria and growth. The plates with bacterial growth that was resistant to Ampicillin and Kanamycin were used in a statistical analysis to determine a correlation between the amounts of growth and the two environments. Our prediction that the amount of bacterial growth from the garbage disposal sink in Capitol Villa would be greater than the Lyman Briggs lab sink in C5 was refuted due to the Chi-squared Test for Independence that showed no statistically significant difference. We failed to reject the null hyp othesis that no difference existed between the amounts of antibiotic resistant bacteria found in each environment. A Chi-squared Test for Independence was run to compare the amounts of antibiotic resistant bacteria on the Ampicillin and Kanamycin plates. Tetracycline was not used because no data indicated resistance. The existence of Ampicillin and Kanamycin resistant bacteria in both the garbage disposal and the laboratory sink is unsurprising due to the widespread clinical use of both antibiotics over the past decades (Criswell, 2004). For Ampicillin, a total of 178 bacterial streaks grew between the two environments and a p-value of 0.74 was calculated. With one degree of freedom, the Chi-squared critical value of 3.84 obtained from a Chi-squared Distribution Table in comparison to the Chi-squared statistical value denoted no statistically significant difference. For Kanamycin, 162 streaks grew between the two environments and a p-value of 0.81 was calculated. With one degree of freedom, the a comparison of the Chi-squared critical value of 3.84 found from a Chi-squared Distribution Table to t he Chi-squared statistical value denoted no statistically significant difference as well. Therefore, the prediction that the garbage disposal sink would contain more antibiotic resistant bacteria than the laboratory sink was rejected. To further understand why bacteria were resistant, four tests were run to categorize the Gram identity of the environmental samples. The structure of the bacteria plays a large role in determining resistance. Importantly, it is easier for the plasmid DNA to penetrate a Gram negative bacterium due to the lack of an outer membrane around the peptidoglycan layer. The Gram staining process showed pink rod shaped bacterium, demonstrating that the bacteria was Gram negative. The KOH tests resulted in a viscous substance, indicating that all the environmental bacteria obtained from the garbage disposal and the laboratory sink were Gram negative. The MacConkey agar plates identified the bacteria to be Gram negative through growth on the plate. The growth on the plate was a pink color, signifying lactose fermentation from the bacteria. The environmental bacteria developed pink colonies on the EMB agar plates, further supporting the Gram negative identity and a low production of lactose fermen tation of the environmental bacteria gathered from the garbage disposal and laboratory sink. Gel electrophoresis was used in determining the existence and length of environmental plasmid DNA. The Miniprep isolated the plasmid DNA from the bacteria, but upon running the gel, it was discovered that no environmental plasmid DNA was present. The absence of bands

Strategy of long term goals and objectives

Strategy of long term goals and objectives Strategy is the determination of the primary long term goals and objectives of the organization. It is the adoption of courses of action and the allocation of resources for carrying out these goals (Chandler, 1962). Strategic planning is very important factor for an organization. It is the process of determining a companys long term goals and then detecting the best approach for fulfill those goals. 1.1: Bangladesh Steel Re-Rolling Mills Ltd Bangladesh Steel Re-Rolling Mills Ltd. (BSRM) a unit of well known H. AKBERALI Group of Industries, having 50 years experience exclusively in steel production, is fully automatic steel re-rolling mill in the Bangladesh. The mill was imported from U.K. and commissioned at the sea port of Chittagong. The initiator of the group was late Mr. Akberali A. Africawala and is now managed by his sons nephews. Bangladesh Re-rolling Steel Mills Limited (BSRM) was established in 1960 and started to produce commercially in 1961. The head office is situated at Sadarghat, and it has factory at Bayazid Bostami road, Chittagong. Company slogan is Be Safe. The production capacity is 20 metric ton per hour. The utilization rate is near about 75%. Machineries have been imported from England. BSRM is going to set up a different steel factory at Fouzdarhat in Chittagong to meet the increasing demand. The brand name of their products is BSRM. It is an ISO certified manufacturing concern. It usually follows cost base pricing. They do not discriminate the prices of their products. Their annual promotional budget is Tk 15000000. The prices range between Tk 37500 to TK 39500. The margin per MT is Tk 2300. The revenue is Tk 11000000 per year. During the winter season, the demand for their products goes up. 1.2: Mission of BSRM The Mission of the Company is to make life of the people secured and safe by providing quality products at a cheaper price and to be a partner in the nation building activities. 1.3: Vision of BSRM *Support the society through Corporate Social Responsibility initiatives *Maintaining leadership position in the steel industry by producing the best quality steel products, continuously enhancing customer satisfaction and becoming a reliable business partner of their customer and suppliers. *Be an employer of choice, on focus on nursery and talent and developing future leaders of the organization. *Protect the interest of their shareholders throw sustainable growth and value correction. *Preserve the trust of all of their stakeholders by adopting ethical business practices. 1.4: Core Organization Values Sustainable Growth: Steady improvement in the quality of products and services, efficiency of processes and profitability of business. Quality: Creating products and services valued by our customers; consistently improving through innovation and adopting best practices. Reliability: Be the preferred business associate of our customers and suppliers by offering quality products. Leadership: Be a role model, setting benchmarks through our products, processes and people. Customer Satisfaction: Delight our external and internal customers at every stage of our interaction with them by really understanding their needs, offering them our most excellent products and services. 1.5: Goals and Objectives Support the society through Corporate Social Responsibility initiatives. 1.6: Stakeholders Share holders and Share Percentage Sponsor/Director 65.52%, Institute 11.7%, Public 22.78% Suppliers Meghna Engineering Works Limited, Nasirabad I/A, Chittagong., DuferCo Asia PTE Limited, Singapore, Nortrade International Pte Limited- Australia, Maithan International, Mumbai, India, BGH Exim Limited Kolkata, India. Competitors Rahim Steel Mills Limited, Kabir Steel Re-Rolling Mills Limited, Seema Steel Re-Rolling Mills Limited, Bashundara Steels. Board of Directors Mr. Alihussain Akberali, Mr. Zohair Taherali, Mr. Aameir Alihussain, Mrs. Tehseen Zohair Taherali, Mrs. Sabeen Aameir, Mr. Qazi Sarwar-E-Alam. Bankers Agrani Bank Ltd, NCC Bank Ltd, The City Bank Ltd, AB Bank Ltd, Dhaka Bank Ltd, Prime Bank Ltd, The Trust Bank Ltd, Bank Alfalah Ltd, Eastern Bank Ltd, Pubali Bank Ltd , IFIC Bank Ltd, Uttara Bank Ltd, BRAC Bank Ltd, Mercantile Bank Ltd, Standard Bank Ltd. 1.7: Organogram of BSRM Figure 1.1: The present existing organizational structure of BSRM Chapter 2 Assignment: Part 2 Q.1. (i) An analysis of the internal and external environment affecting the company above.- Internal Analysis By using the Internal analysis we can find the organizations strength, ability, productivity and many others factors. Here Lewis 6 factors have used for the analysis of the internal environment of BSRM. It is as follows: Management Capabilities BSRMs top management members have high educational and professional qualifications such as MBA, CA, MS. In Bangladesh BSRM management is the most experience and capable management in the steel industry sector. Marketing BSRM has well established brand name and brand value in Bangladeshi market. They have strong media and communication division which uses effective and strong advertising techniques to reach to the people. Delivery and distribution is one of the most important factors to win and retain customer confidence. For smooth and prompt delivery BSRM has already engaged several hundred dealers all over the country. It has sales and delivery depots in Dhaka, Sylhet, Bogra, Khulna, Moulvibazar and Comilla. Product and Services BSRM provides best quality products like Deformed Bar Xtreme 500W Yield Strength 72,500 psi (min), Grade-75 Wires, Angles, Channels, Spring Steel Flats, Low Carbon Wire Rods, etc. Company also provides good services for his customers such as free product delivery service. Information Technology (IT) In recognition of the recent rapid growth of the company, the present IT facilities are in the process of modification to meet the requirements of all the operating units and functional departments of the company. To ensure prompt and accurate information and data management, BSRM has decided to reconstitute total IT structure of the group. The development of this modification has already started. BSRM introducing integrated software encompassing sales and marketing, production, accounts, stores etc to enhance the effectiveness of the company businesses. Finance In Dhaka stock exchange, BSRM is one of the strong capitalised companies. Its annual turnover is BDT 15,843,586,337. BSRMs Authorized Capital in BDT (Crore) is 200.00 and Paid up Capital in BDT (Crore) is 145.00. BSRM always maintain good financial and audit record. Human Resources BSRM has experience and professional workforce. Company provides excellent training and motivation program for the employees for better productivity and performance. In 2009 a few plans were put into place that will significantly revamp the companys Human Resource Management (HRM) capability. BSRM has appointed Price water house Coopers (PwC) one of the largest and reputed management consultancy firms in the world with the aim of strengthening human resource management. External Analysis For analyzing the external environment of an organization PESTEL and Porters 5 forces analyze are used. Porters five forces include the supplier bargaining power, buyers bargaining power, threat of entry, threat of substitute and competitive rivalry (Robert, 2008). The Porters Five Forces model is a straightforward tool that supports strategic view where power lies in a trade condition. Threats of New Entrants Capital Requirement: Steel business is an investment precise business sector. Already BSRM has invested large amount of capital in steel sector. Government Policy: BSRM is an old company and its Corporate Social accountability already enjoys a reputable position in front of the Bangladesh Government. Differentiation of product: Steel has very small barriers in terms of product differentiation as it does not fall into the magnificence or specialty goods and thus does not have any bulky price variation. However, BSRM still enjoy a premium for their products because of its quality and its brand value. BSRM has introduced brands like BSRM Xtreme 500W, BSRM Grade-75 Wires, BSRM Angles, BSRM Spring Steel Flats. Competition Analysis One commonly used concentration ratio is the four-firm concentration ratio, which consists of the market share, as a percentage, of the four largest firms in the industry. All the major domestic competitors like KSRM, Rahim Steel Ltd., PHP, Bashundhara have announced massive expansion plans recently. Bargaining Power of Suppliers Globally, the top three mining giants BHP Billiton, CVRD and Rio Tinto supply nearly two-thirds of the processed iron ore to steel mills and command very high bargaining power. In order to safeguard itself from the high bargaining power of the suppliers, BSRM has forayed much earlier into the strategy of Backward Integration. Threat of Substitutes: Plastics and composites create a threat to BSRM in one of its biggest market. Perhaps the main beautiful substitute of stainless is aluminium. Steel has already been replaced in some huge number applications: large diameter water pipes (RCC pipes), railway sleepers (RCC sleepers), small diameter pipes (PVC pipes), and domestic water tanks (PVC tanks). Bargaining Power of Buyers: Some of the major steel consumption fields like gas, oil and automobile, shipping, consumer power and durables generation have the advantage of high bargaining power and get smart deals. Q.1. (ii) Briefly state any major changes took place based on the affect of external environment. BSRM has launched new product named BSRM Xtreme 500W in 2008 due to the hard competition in steel sector in Bangladesh. Competition among the competitors is one of the important external environmental factors. In Bangladesh there are many big steel industries running their operation. All the major domestic competitors like KSRM, Rahim Steel Ltd., PHP, Bashundhara try to achieve the higher position in this field by produce new products. Nowadays construction activities are increasing more than any time ever. Bangladesh is not separate from this growth. For buildings, bridges, household instruments, etc. construction steel is essential product. The increasing demand of steel, produce hard competition among the existing steel industries in Bangladesh. BSRM always try to give new, safe quality products and services for their customers. By this way BSRM attract new customers and try to beat their competitors. At present everyone using high quality steel bar for the construction purposes. BSRM Xtream 500W bars make a tremendous change in Bangladeshi steel sector and make BSRM the leader in steel industry. Q.2. Review the existing business plan of the chosen company and review the competitive position and current business strategy. Current Business Strategy of BSRM BSRM has developed its strategy for the future growth of the company. By applying the market oriented strategy BSRM try to attract more customers. At present, BSRM has launched new products in the market named BSRM Xtreme 500W. The company already booked many construction material supply orders from the corporate customers. Price reduction strategy is another strategy they have already started to apply. The company has already appointed more than 100 dealers and agents all over the country to supply their products and services to their customers. By providing high quality products and customer services BSRM try to increase their sales and profits. This is the current business strategy of BSRM. Current Business Plan of BSRM For increase the production capacity by 33% from the present capacity of 375,000 tons/year to 500,000 tons/year BSRM has taken some actions. The next plan of BSRM is, they will spend about Tk. 650,000,000 for the expansion of the company. By retained earnings and partially by term loans from the banks, BSRM will finance their business target. For the un-interrupted raw material supply BSRM group has established a new company named BSRM Iron Steel Co Limited (BISCO). BSRM Steels Ltd. will acquire 95% stake in BISCO for strategic reasons and increase competitive position of our Company. Competitive Position of BSRM Various models and strategies can be used to review the competitive position of a company such as Boston Consulting Group Matrix, Industry Life Cycle and Strategy clock etc. I am going to analyse the competitive position of BSRM by using Boston Consulting Group Matrix (BCG) and Industry Life Cycle. Boston Consulting Group Matrix It is classified all companies strategic business unit according to the growth rate and market share (Kotler, 2008). High relative market share Low relative market share High market growth rate Stars Question marks Low market growth rate Cash cows Dogs Figure 2.1: BCG Matrix chart The above chart showing four different level of competitive position. Stars High market share high market growth. Question mark Low market share high market growth. Cash cows High market share low market growth. Dogs Low market share low market growth. According to this Boston Consulting Group Matrix analysis BSRM is in the position of star because it has about 50% market share in the steel industry. BSRM is number one steel industry in Bangladesh. BSRM earned net profit of Tk. 574.08 million in 2009. Gross Profit also increases Tk. 271,922,738 from the previous year. So it shows the high market share and high growth rate. Industry Life Cycle BSRM Figure 2.2: Industry life cycle chart The industry life cycle is an important indication of the growth of a company. The different stages of an industry life cycle are: introduction, growth, maturity, and decline. Sales normally start gradually at the introduction stage and then lift-off continuously throughout the growth period. After the maturity stage, sales then start a regular decline. Basically, profits usually running to rise during the life cycle. An industry start its journey or beginning from the introduction phase of the life cycle. Perhaps a fresh and unique product offering has been developed and patented, thus beginning a new industry. Significant amount of capital required in the growth stage of an industry like the introduction stage. The industry is experiencing more product standardization at this stage. When the industry begins its expansion into maturity stage the curve looks flat. This indicates slow growth of the industry. Some experts place another stage between growth and maturity, called expansion. Declines are almost expected in an industry. If product improvement has not kept speed with other competing products and if new innovations or technological changes have caused the industry to become obsolete, sales suffer and the life cycle experiences a decline. In this stage, sales are falling at very fast rate. According to the figure 2.2 of industry life cycle, the competitive position of BSRM is in maturity stage. BSRM has already passed its introduction and growth level. Now it has a brand name and value in Bangladeshi steel market. BSRM has very strong customer backup. Now in this mature stage, it has to introduce new strategy to increase its growth. Q.3. Identify and evaluation of alternative strategies that would consist of companys goals and objectives and select an appropriate future new strategy. According to the previous analysis of the existing position of BSRM I can suggest a possible alternative strategy under ANSOFF matrix. ANSOFF matrix is a popular method among the organizations business practices. ANSOFF matrix (Product market expansion grid) represents four potential options which are shown in the figure below. ANSOFF Matrix (Product-Market Expansion Grid) Figure 3.1: ANSOFF Matrix (Product-Market Expansion Grid) layout. Market penetration Market penetration is the name given to a growth strategy where the business focuses on selling existing products into existing markets. Market development Market development is the name given to a growth strategy where the business seeks to sell its existing products into new markets. Product development Product development is the name given to a growth strategy where a business aims to introduce new products into existing markets. This strategy may require the development of new competencies and requires the business to develop modified products which can appeal to existing markets. Diversification Diversification is the name given to the growth strategy where a business markets new products in new markets. This is an inherently more risk strategy because the business is moving into markets in which it has little or no experience. Here two alternative strategies I can mention. They are Market development and product development. Let us evaluate both strategies related to the BSRM. Market Development Suitability BSRM can increase their market coverage through the market development strategy. By applying market development BSRM can increase its sales growth rate. If they increase their sales obviously they can profit. There are some areas in Bangladesh which are in under development process. Many constructions activities are running all over the country. So, it can be a good chance for BSRM to increase their market growth. According to BSRMs vision and mission statement it has mentioned to provide high quality steel products to the customer and become market leader in steel industry sector. Market development can support BSRM to achieve their mission and vision. So this is a suitable strategy to BSRM. Acceptability BSRM is the leading steel industry in Bangladesh and they have brand name. People undoubtedly believe their products. BSRM always honestly work for their customers, shareholders. So, in capital market it has a positive reaction. Currently government spending large amount of money in the industry sector for the development of current economical condition. So, this is an acceptable strategy. Feasibility According to the cash flow statement BSRM has good financial ability in market. In the date of 31st March, 2008 BSRMs share money deposit was BDT 6,015,000 and Liability against import was BDT 169,597,618. It has the largest work force and experience management team. BSRM has good annual balance and cash flow statement. Their stock market shares are also strong valued. BSRM has financial capability to research on the market. So this strategy is also feasible. Product development Suitability Bangladesh Steel Re-Rolling Mills Ltd. currently produces steel related products and services. It has good market share as mentioned. BSRM can use product development strategy for their market growth. Peoples experience and perceptions are always changing. So customers prefer to experience new product. Generally they like new products with high value and low price. BSRM can produce new products and can improve their customer relation facilities. Also they can improve their current product by using new technological instruments and machines. It has already create and maintain a well known brand name so, that will help to marketing the new product. Also BSRM created brand and customer loyalty so this strategy is appropriate to BSRM. Acceptability Using the industry life cycle analysis it is clear that BSRM coming under the maturity stage. Therefore, product development is acceptable in this stage. It will help to achieve the profit growth. Through the product development it can ensure the profit and success. In the steel business field changes are important to progress in the market. For an example TESCO has introduced TESCO lemon drinks, TESCO sugar, etc. Introduce lemon drinks and sugar is product development strategy for the company. It is not a completely new product it is a modified product. By Using these types of strategy TESCO try to increase their market growth. So this strategy is also acceptable for BSRM. Feasibility Through the financial statement BSRM has established their financial resource. They have strong financial background and stability in the market. Optimum level of financial resources helps BSRM to support the product development strategy. As a steel industry BSRM has the financial, human, technology and physical resource. Favourable and good cash flow statement shown in the financial statement. Therefore this strategy is also feasible to Sri Lanka Telecom. According to the evaluation of the alternative strategy analysis I can recommend that product development strategy is the most suitable strategy than the market development. There are many opportunities for BSRM to enter into the new market. BSRM already has the brand name. So it is the chance for BSRM to implement the product development strategy. Q.4. Construct a new suitable structure for a strategy plan ensuring the participation of all stakeholders. New Organizational Structure Figure 4.1: Proposed New Organizational Structure of BSRM Under the every divisional CEO the structure will be same for GM to the bottom line. It is a common practice that when an organization changes their strategy it requires to change of the organizational structure. There are four major types of organizational structure used which are divisional structure, functional structure, matrix structure, strategic business unit structure. According to the new strategy of BSRM I have proposed a new organizational structure. The new structure is the divisional form of organizational structure. Product development is the new strategy I have recommended for BSRM. So, I have restructured the existing structure. I have added six divisional CEO for the company according to my new strategy product development. One CEO cannot control all of the part of Bangladesh so I have introduced the others. I have included another manager who is product research and development manager under the Sr. Manager Marketing Sales. In this structure product research and development manager is an important post. His job will be the product research and find out the market opportunity which BSRM can implement into their product development strategy. Q.5. Analyse how you would plan for the implementation of strategy in the perspective of following issue. Strategic Plan Strategic plan is a set of statements describing the purpose and ethical conduct for an organization together with the specific strategies designed to achieve the targets set for each of these. The strategic plan can be arranged by analysing the internal and external factors which have control over the company. There are some major points involved in strategic planning. They are as follows:- Defining corporate mission Setting corporate objectives and goals Designing the business portfolio Designing the key business unit strategy Functional plan. BSRM strategy plans accordingly the above steps. Corporate mission Become a market leader of Bangladesh in steel industry sector by providing a good and high quality products and services. Corporate objectives Maintain leadership position in the steel industry sector. Provide high quality products and services with affordable price. Achieving the target profit growth Increase the market share. Business portfolio BSRM produce steel related products such as: Deformed Bar Xtreme 500W, Grade-75 Wires, Angles, Channels, Spring Steel Flats, Low Carbon Wire Rods, etc. Business unit strategy To achieve its objectives product development is the BSRMs business unit strategy. Functional strategy To support the business strategy, BSRM has developed many promotional strategies. BSRM select the Chittagong and Dhaka division to increase its market area. Strategy can be reach through cost reduction, improved quality of product and services, through the development of customer preference and the raise of competitive leverage (Henry et al, 2003). Resource Requirements The resources are essential requirement to implement the strategy of the business. For the implementation of strategy there are four mail resources required. They are financial resources, physical resources, human resources and technological resources. Through the financial statement BSRM has established their financial resource. They have strong financial background and stability in the market. Technological resource is very much related to the steel industry sector. In 2008 a state-of-the-art DANIELI built rolling mill BSRM Steels for manufacture the highest grade bar available in Bangladesh. So BSRM adopt new technology to deliver good and quality products to his customer. BSRM has appointed PricewaterhouseCoopers (PwC) one of the largest and reputed management consultancy firms in the world with the aim of strengthening human resource management. BSRM has highly skilled labours and also has physical resources to implement the strategy. BSRM needs to acquire these resources effectively to support their objectives goals. Targets and timescales Timescale is one of the main facts for the implementation of strategy. If time target is fixed then the strategy control will be easy. BSRM always try to set a target timescales for the implementation of their strategy. By following the new strategy, BSRM has set a five years timescale to achieve their corporate objectives. The company has to do some research into the market condition and has to improve technical and distribution side. So it will take 5 years time period to achieve BSRMs new strategy.

Educational Productivity :: Teaching Education

Educational Productivity Educational productivity is the improvement of students outcomes with little or no additional financial resources, or a consistent level of student performance at a lower level of spending. Educational productivity is based on effectiveness. This is the linkage between student outcomes and the level and use of finacial resources in the schools. Production functions are concerned with how money is related to student learning and lifetime earnings. Other approaches are cost functions, data envelopment, and the impact of smaller class size on the student learning. Although there has been extensive research about educational productive functions, there are still many disagreement among researchers as to whether or not a statistical link can be found between student outcomes and money. However, it is agreed upon that the single largest expendidture in the public school system is teacher expenditure. Early production-function research, modeled on classical economic theory, tried to correlate a set of educational "inputs" to a single "output." Most of these studies were inconclusive. Because of the complexity of the schooling process and factors (like child poverty) outside schools' control, it has been difficult to isolate statistically significant one-to-one correlations between inputs and student learning. The most common outcomes measured in such studies are standardized test results, graduation rates, dropout rates, college attendance patterns, and labor-market outcomes. Inputs usually include per-pupil expenditures; student-teacher ratios; teacher education, experience, and salary; school facilities; and administrative factors (Lawrence Picus 1997). The most famous production-function study was the U.S. Department of Education's "Coleman Report." This massive survey of 600,000 students in 3,000 schools concluded that socioeconomic background influenced student success more than various school and teacher characteristics (Picus 1997). Another type of research was culminated in Eric Hanushek's 1989 study, which analyzed results of 187 production studies published during the previous 20 years. Using a simple vote-counting method to compare data, Hanushek found no systematic, positive relationship between student achievement and seven inputs. Hanushek's findings have been challenged by recent studies using more sophisticated research techniques. When Larry Hedges (1994) and associates reanalyzed Hanushek's syntheses using meta-analysis, they discovered that a $500 (roughly 10 percent) increase in average spending per pupil would significantly increase student achievement. Likewise, Faith Crampton's comprehensive analysis (1995) of inputs affecting achievement in New York State schools found that expenditures seemed to matter when they bought smaller classes and more experienced, highly educated teachers.

Direct and Indirect Costs :: Economics

Direct and Indirect Costs Direct costs ============ An organisation can apportion the costs incurred in the production of products or services in either a direct or an indirect manner. The direct costs can be defined as being the amount materials actually cost plus any other directly linked costs, such as labour. (for Quirk, materials, electricity, labour employee and management, machine depreciation) Production materials, machine or assembly wages =============================================== 1. Labour and wages – the cost of obtaining, training and retaining labour is a significantly high cost which must be allocated to each unit of production. There are many legal obligations as well as social and welfare considerations, which add to this high costs total. In order to work out the exact labour and wages costs to be attributed to each unit of production, an organisation must take a careful study of the production process and allocate the appropriate expenses. If, for example, an individual earns  £10 per hour and processes 10 units during that hour, then  £1 of direct costs may simply be added to each unit. Unfortunately, things are not that simple. There are many other individual costs which an organisation must bear in the employment of individuals. These may include employer’s national insurance contributions, pension payments and insurance policy payments. In most organisations, labour and wage costs account for the majority of direct costs. 2. Materials – the costs of materials differ according to the sector in which an organisation operates. As organisation that operates in the primary sector has comparatively low material costs. At the other end of the scale, in the tertiary sector, the costs of finished goods to a retailer for example, will be extremely high. The principal elements that affect the costs of materials should be included in the organisation's overall budgetary controls. In addition, an organisation must also consider the cost of materials in relation to market demands, as these will inevitably cause periodic fluctuations in material costs. Only those materials that are actually used in the production of a product or service should be considered part of the cost of that product or service. Task 2 Page 2 Other consumables used by the organisation are classed as indirect costs and are considered under separate budgets. Indirect costs ================== (for Quirk, rent/rates, sales/ marketing/ insurance/ non-production depreciation management salaries) Indirect costs are costs incurred in the running of an organisation that cannot be easily apportioned to the production process.

Islam vs. Hinduism Essay -- Religion

The principles of early religious traditions hold an abundance of power for today’s students. A power teaching a number of lessons that all students are able to carry for years to follow. The view of an outsider is much different from that of an educated individual because the ignorant individual may perceive oppression within the caste and Islamic systems. Identifying similarities are essential because they demonstrate that the two belief systems are comparable, but recognizing the differences is more important because it is the variations that allow individuals to better understand the religious faiths. Islam is a complex faith that is comprised of a variety of different expectations based on one’s culture. The term Islam can be defined as the submission to God’s will. There are one billion Muslims throughout every part of the world that do not think or behave the exact same way (Kaltner, 2-4). Hinduism is a series of lives where the next life is the sum of all of one’s previous lives and is a very broad religious tradition because the core beliefs and practices are not focused around a single idea. The Hindu belief system is not only a religion, but a philosophy or viewpoint on life (Boyle). By understanding the moralities and core beliefs of Islam and Hinduism students have the opportunity to correct the misunderstandings and labels cast upon these religious traditions. Identifying the key elements of Islam and Hinduism displays that each religious tradition contrasts in how life after death is perceived, the creeds or guidelines to obey, as well as in whom the followers believe. Initially, the Islam and Hinduism belief systems contrast in how each faith perceives life after death. Much like Christians, Muslims ... ...and differences between Islamic and Hindu beliefs of afterlife, the sacred text and teachings, and their respective gods help students understand each religion exclusively. This gives students the power to rise above the majority of society and give Muslims and Hindus the respect and image that they truly deserve. Works Cited Boyle, Mary. "Hinduism, Buddhism, Confucianism, Daoism." Orange Humanities. Midland University, Anderson 304, Fremont. Mar. 2012. Lecture. Kaltner, John. "Islam Is a Religion of Orthopraxy - Chapter 2." Islam: What Non-Muslims Should Know. Minneapolis, MN: Augsburg Fortress, 2003. Print Manish, Chintamani. "Hinduism." Orange Humanities. Midland University, Anderson 304. Fremont. Feb. 2012. Lecture. "The Vedas." Hindu Texts:. Religion Facts, 17 Mar. 2004. Web. 14 May 2012. .

A Class Prophecy

CLASS PROPHECY â€Å"It’s already 10:30 in the morning, I must hurry or else I will be late for my next flight. † I suddenly exclaimed as I look at my watch to check the time. It was the last day of my trip here in Seoul, a getaway from the pressures of being a neurosurgeon. I immediately left the hotel to get my car and drive myself to the airport. While I am looking out the window of my car, the big screens in the busy streets caught my attention featuring the fashion and showbiz industry.Speaking of fashion, Angelica Somoray, a supermodel, is now a well-known K-Pop performer who is soon to be married. Desiree Micairan, an accountant, owns a workshop for dancing, singing and acting. Elaina Lara is currently working in her newest romantic movie with the most sought after leading man, Mike Joshua Luchana, who is hailed as the â€Å"Actor of the Decade. † These three girls, Angelica, Desiree, and Elaina are also International Dance Icons who replaced the Pussycat Dolls. As I arrive in the airport.I never expected that I would run into my former classmate, Celina Burlat dressed with a uniform that has the logo of a U. S Airline. She is now a flight stewardess taking the same trip to France where she and her family migrated. While waiting for departure, Celina handed me a magazine that features Mr. Vhan Gonzales, and Mr. Alexis Virgel Aladad who are successful business tycoons. After some time, the pilot announces that we are almost ready to depart. Such voice seems so familiar to me.So that when the stewardess announces the names of the pilots, I was really sure that the pilot of the plane which I was boarding is our former classmate, Jay Roll Solon, and his assistant, Jason Baterbonia. So when the plane landed in the airport, I did not waste time to meet the pilots. When we were standing face to face each other, I could hardly believe to see the pilots such handsome & self-assured persons in their pilot uniforms. They invited me to a flashy lounge in the airport. We were so excited to meet again and we talked about our present lives as well as reminisce our high school experiences.I ask about our former classmates and immediately, Jay Roll, having met many of them to different parts of the world, told me about their success and their whereabouts. John Riel Deiparine and Daniel Van Manaez who are both famous classical musicians, are currently in a world concert tour. John Riel was named as the â€Å"Mozart of the 21st century. † Daniel, on the other hand, is named as â€Å"The Great Soprano. † Runette Marie Diaz, the writer of the best cooking magazine in the world, owns 52 branches of her Spanish Restaurant.Oscar Awardee, Nicole Manuawan was declared as one of the richest people in the world by Forbes Magazine. The Chicago Bulls sharp shooter Kevin Cortez who replaced Derrick Rose led his team on a championship game against the big-three of Miami Heat who were Randy Gumapac, Ryan Lara, and Clark Lauron. T hey are few of the Filipino Athletes in the NBA League. May Roselle Joyce Ang, owns one of the most prestigious commercial banks in the world. Marjewrie Gallego, a lawyer in profession, is elected as judge in the International Criminal Court.John Dorryl Payumo works as a manager at the Microsoft Company. He is one of the founders of the latest social networking site. John Aleth Bocal, who is a clinical pharmacist, owns the famous Aleth’s Pharmacy. After bonding with the pilots, I got into my car and drive to the nearest hotel to stay in. The next morning, I started the day with a prayer. I turned on the television and again, I saw Bea Ayuban on her daily news segment, â€Å"Good Morning Bea† with her co-host who is apparently his husband, Tombelle Lara. Tombelle is one of the members of the famous Altima Band.The lead vocalist, Julian Caderao, is on a vacation trip with her fiance. After the segment, I turned the TV off. All of a sudden, my phone began to ring. It was Engineer Kristine Joy Alcordo inviting me to visit her home. It was already dark when I reached her home. My friends, Engineer Leo Abunda and Architect Xena Gonzales were also there. They told me about the constructions they have been through. Kristine, Leo, and Xena are the men behind those great buildings around the world. The night was fun bonding with them. Not until the neighboring house began to explode on fire.I quickly opened my eyes and realized that I was only dreaming as my classmates laugh because I was taking a nap in our Economics class under Sir Jefferson Guinang. But for me, it is not only a dream. It is a dream that needs fulfillment. If only we persevere, study hard, and pray, nothing would be impossible to be reached. This prophecy serves as a challenge among the Seniors. May we all achieve these realms. Thank you and God Bless Us All. Written by: downbeatdynamo. tumblr. com Written for: IV – EMERALDS BATCH 2011-2012