Patrol Operations Essay Example | Topics and Well Written Essays - 750 words

Patrol Operations - Essay Example This tool of law enforcement is poised to bring huge results for the interaction between law enforcement and its citizenry. As aforementioned among the most recent technologies available for security operations are body-worn-cameras (Manjoo 1). Body-worn cameras are small gadgets that are usually attached to the upper body of a security or police officers (Manjoo 1). Law enforcement agencies across nations are increasingly adopting the body-worn cameras. The resolution to adopt the use of body cameras is an addition of the use of dash-attached audio recorder and video cameras, which have been in use. The possible areas of wearing the camera include the head, shoulders neck, or chest. Some of the cameras are also hand held. The cameras are also fitted with microphones and are capable of recording the police officers’ daily work in both audio and picture (Goold 40). The proponents of usage of body cameras argue that the cameras they can hold police officers accountable for their actions (Manjoo 1). In addition, they can protect the police officers who might false accusation of wrongdoing (Goold 64). The body-cameras could also inspire police or security officers, who would recognize that the cameras are recording their actions, to behave in better and diligent ways (A Primer on Body-Worn Cameras for Law Enforcement). According to Manjoo (1), in New York City, a citys public advocate reported that outfitting the whole New York Police Department with the body cameras would cost about $33 million. The body cameras mostly cost $200 to $1,000 each depending on the type. However, in 2013, New York City paid $152 million because of claims of misconduct the police. Therefore, if these body cameras could help reduce the cost of those claims, then the gadgets would pay for or buy themselves. Some cameras are designed with enough battery life for a few hours of recording both audio and visual while others can last for as long as 12working hours

Barriers for Adopting Electronic Health Records (Ehrs) by Physicians Essay Example for Free

Barriers for Adopting Electronic Health Records (Ehrs) by Physicians Essay Barriers for Adopting Electronic Health Records (EHRs) by Physicians Introduction In the article, â€Å"Barriers for Adopting Electronic Health Records (EHRs) by Physicians,† researchers analyze the resistance associated with adoption of EHR systems by U.S. physicians. Current research supports the notion that electronic health records are not vastly supported in the U.S., especially in comparison to other countries. According to researchers at the Weill Cornell Medical College, â€Å"Doctors who go digital do appear to provide significantly better health care† (Nordqvist, 2012). While there are many productivity concerns around implementing a new system, this article explains why physicians are resistant to the adoption of EHRs and how those oppositions can affect the system. Analysis of Key Issues In 2012 approximately 72 percent of office-based physicians had adopted any HER system and 40 percent had adopted basic EHR systems (King, Patel, Furukawa, 2012). While there are a myriad of issues associated with the adoption of EHRs nationwide, some of the most prevalent are miscommunication, misinformation and misinterpretation. Physicians are apprehensive about the level error that could prevail with using EHRs. Joseph Conn found that, â€Å"an alarming number of clinicians are anecdotally reporting a substantial increase in the incidence of wrong order/wrong patient errors wile using the computerized physician order entry component of information systems† (2013). Clearly physician resistance to EHRs is directly related to the safety of patients as an increased predisposition for error is being revealed. Conversely, EHRs can be equally superior as they can also contribute more accuracy to the healthcare infrastructure. The Missouri Health Connection shared that EHRs can pr ovide health records universally, â€Å"improving the coordination and continuity of care and promoting informed decision making† amongst many other things (n.d.). Findings Based on the results from the study there are 20 reasons that physicians are resistant to the adoption of EHRs; stemming from cost to doctor-patient relationship. With all the viable concerns that physicians have, they  remain resistant and the acceptance rate is still low. Personal Assessment The evolution of EHRs and its impact on Obamacare and the overall healthcare system is pioneering. Obamacare is based on the perception that health care in the U.S. is more expensive than any other industrial nation because the incentive configuration is inadequate. Ideally, the government would like for Medicaid and Medicare patients to be consistently healthy and otherwise reimburse the physicians for keeping them healthy. However, for this to work the government needs instant access to patient records. With this access the government can eliminate reimbursement solely on test and procedures but incentivize for health results. While EHRs are beneficial for physicians they are equally beneficial for patients. The ability to walk into any healthcare facility and the physician have access to your medical history is substantial. As it relates to someone with health complications, this can minimize the risk of misdiagnosis or allergic reaction. Deuteronomy 15: 7-8 says, â€Å"If there be among you a poor man of one of thy bretheren within any of thy gates in thy land which the Lord thy God giveth thee, thou shalt not harden thine heart, nor shut thine hand from thy poor brother: But thou shalt open thine hand wide unto him, and shalt surely lend him sufficient for his need, in that which he wanteth† (KJV). As Obamacare seems to favor those who are less fortunate or helps those who need healthcare, there is a need to support this agenda. No one should go without health insurance and there are an alarming number of citizens without it today. References Conn, J. (2013). HER systems pose serious concerns, reports says. Modern Healthcare. Retrieved from www.modernhealthcare.com/article/20130624/NEWS/306249952. King, J., Patel, V., Furukawa, M.F. (2012). Physician adoption of electronic health record technology to meet meaningful use objectives: 2009-2012. ONC Data Brief. Retrieved from www.healthit.gov/sites/default/files/onc-data-brief-7-december-2012.pdf Nordqvist, C. (2012). Electronic health records linked to much better quality care. Medical News Today. Retrieved from http://www.medicalnewstoday.com/articles/251633.php.

Domino Theory :: essays papers

Domino Theory The Domino Theory Here is my report on the Domino Theory The ?Domino Theory? is a complex and interesting theory. It is based on a simple rule of physics. That rule is inertia. Inertia is defined in the dictionary as, ?the tendency of matter to remain at rest or to continue in a fixed direction unless affected by some outside force.?1 This can be seen by making a line of dominoes, one right after the other and pushing the first domino over. The rest of the dominoes will fall over until the last one is down. They gain speed and power as the process is carried out. This analogy can be used to show what could happen to the political make-up of a specific geographical area in the world. The analogy, though, uses domino?s instead of countries. That is to say that if one country in a region practiced one particular type of government this might influence neighboring or bordering to adopt this type of government, for example the underlying principle behind the domino theory. Although the domino theory has physically been occurring since the beginning of time, it was only given a specific name and meaning 44 years ago by president Dwight D. Eisenhower. He used this theory to refer to the potential spread of communism in Southeast-Asia. He specifically said that,?You have a row of dominoes set up, you knock over the first one, and what will happen to the last one is the certainty that it will go over very quickly. So you could have a beginning of a disintegration that would have the most profoun d influences.?2 The influences that he was talking about were the influences of communism. He believed as many others did that if one country in Southeast-Asia fell to communism then all of the surrounding countries would also. President Eisenhower had led the allied coalition against Hitler in Europe during WWII. He was deeply disturbed by the way that Communism had taken hold of Eastern Europe after the war. He was also concerned by the way that Asia had been taken over by Japan so easily in WWII. This build-up can be shown in the maps below. As you can see the size of Japan?s power at the end of its rule is about twice as large as its power at the beginning. The countries which bordered Japan fell over to Japan very quickly as the war went on and giving Japan more power while doing so.

Gasb and Fasb Essay

Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports. source: http://www. gasb. org/ FASB: The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. ource: http://www. fasb. org/ Similarities & Differences: Both boards share the following objectives: 1. To be objective in its decision making and to ensure, insofar as possible, the neutrality of information resulting from its standards. 2. To weigh carefully the views of its constituents in developing concepts and standards. 3. To promulgate standards only when the expected benefits exceed the perceived costs. 4. To bring about n eeded changes in ways that minimize disruption to the continuity of reporting practice. . To review the effects of past decisions and interpret, amend or replace standards in a timely fashion when such action is indicated. The main difference between the two is that the GASB is specific to individual state legislatures and the FASB is on a federal level, so their scope is much broader. Compare and contrast GASB and FASB. Explain objectives and how they are similar and different. Describe how the modified accrual basis of accounting differs from full accrual accounting. The Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board were created to establish accounting and financial reporting standards for governmental and not-for-profit organizations. The GASB for governments and the FASB for not-for-profit organizations. Governmental and not-for-profit organization financial statements serve the purpose and needs of their users. These users include governing boards, investors and creditors, taxpayers and citizens, and organizational members, donors and grantors, regulatory and oversight agencies, and employees and other constituents. Users of these statements should be able to assess an organization financial condition, compare an organization’s actual performance with the budget, determine compliance with appropriate laws, regulations and restrictions on the use of funds and evaluate efficiency and effectiveness. (Granof, 2007, pg. 13) The GASB places importance on accountability and feels that the government should be accountable to citizens. In achieving this goal the objectives of the GASB is that organizations are accountable to the citizens. This accountability insists that financial reporting information that will reveal whether current-year revenues are enough to pay current-year expenses; demonstrate whether budgets were adhered to; and mission The objective for the GASB is to set standard in accounting and financial reporting for state and local governments. These standards are to provide useful information for the users of financial reports. In achieving this goal the objectives of the GASB is that organizations are accountable to the citizens. This accountability insists that financial reporting information that will reveal whether current-year revenues are enough to pay current-year expenses; demonstrate whether budgets were adhered to; and assist users in assessing cost and accomplishments of the government organization. According to the GASB users should be able to determine the operating results of the entity for the year with the use of its financial reporting by providing information about sources and uses of financial resources, how the entity financed its activities and meet its cash requirements, and whether the organization financial position improved or eteriorated due to operations. Ensuring that financial reports allow users to determine what level and if the government entity will be able to meet its obligations by providing information on the financial condition and position, about its physical and nonfinancial resources and disclousrue of legal or contractual restrictions on resources and their risks. The F ASB’s mandate is to set accounting and financial reporting for not-for-profit organizations. The FASB determined that financial reporting should provide information that help users make decisions about the allocation of resources, assess services and the ability to continue to provide service, assess how managers discharge their stewardship responsibilities and their performance. In addition, the FASB requires that information is provided about economic resoreces, obligations and net resources of an organization, periodic performance of the organization, how cash and liquid assets are spent and its borrowing and repayment and explainations and interpretations to understand financial information. Differences between GASB and FASB is that the GASB sets standards for state and local governments while the FASB set standards for the federal government. Another difference is that GASB feels that government organizations should adhere to budget compliancy while the FASB does not place specific emphais on budgets but on managers and their manangement . The modified accrual basis is a form of accounting where expenditures are recognized on a accrual basis and cash basis. When using the modified accrual basis revenues are recognized in the period they become available and measureable. On the other hand the full accrual basis of accounting calls for the recognition of revenues and expenses when they are incurred no matter when the monetary transaction takes place.

Observation and Coaching Essay

Much about conversation depends on the rapport between the two parties. As Clutterback explains in his title; â€Å"Creating a Coaching Culture,† the quality of a relationship is determined by the rapport between the two parties in it. A good rapport implies a healthy relationship and therefore a learning conversation. Observations of people in conversation can reveal a great deal about the rapport between them and therefore an insight into the relationship they share. The tell-tell signs will be the body language of the parties in conversation as well as the brief moments of silence they share as part of their conversation. After all 55% of communication is done via our body language and facial expression (Albert Mehrabian – Best Practice in Performance Coaching). Though this task required the observation of the conversation of just a group, I must admit that I had to observer a number of groups in a number of settings before focusing on one. As I carried out these observations, the variations coupled with the literature on the subject brought out very many insights into the power of conversation and the enormity of the focus necessary, as a coach, to execute successfully, a learning dialogue. Staying in control is the ultimate goal and even when going down a slippery slope it is you who would have to determine how far down the slide goes. The Setting In my observations, I discovered that social environment in which the conversation takes place can have a great deal to do with the nature of the conversation. Cafes make for very fast light hearted conversations without much pause or reflection from either parties whilst parks and restaurants allowed for a slower pace of conversation with lots of moments of silence presumably accompanied by deep thought and reflection. The setting also shows disposition to certain types of body language expressed by the parties in conversation. Perhaps it is to do with the pace of the conversation or perhaps the social attributes of the environment. People I observe in parks and restaurants tend to demonstrate more closeness and rapport through their body language than those in cafes would. There were longer moments of eye contact, heavier body contact and more varied facial expressions. This is by no means a scientific conclusion on the impact of the conversational setting on the conversation we have as people but however a cue to pay greater attention to the setting of a coaching session with a coachee. I would imagine, the first step in taking control of the conversation is allowing the setting to be conducive to the objective of the coaching session. As I have noticed in the brief observations I have had, the right setting will allow for the right expressions from both parties and therefore facilitate the depth of the conversation. The danger however is to ignore the casual attributions which may then arise from the cultural dispositions of me as a coach and from the coachee as an individual towards their actions in relation to the environment. Casual Attributions in Conversation The reason why I would like to discuss this at this point is because it plays a lot in our reading, perception and judgement of conversation and particularly body language. The casual attribution theory discusses the reason for the judgement we make on why a person behaves or behaved the way they did. Psychological research on attribution has primarily studied the cause of another person’s behaviour. Attributions are ubiquitous in everyday life and as such are easily overlooked in our everyday conversations. As a coach, I believe it is very important to be acutely aware of the attributions we may place on a coachee’s behaviour or reactions and endeavour to keep an open and non-judgemental mind. This will allow our conversations to be much more forthcoming. Heider (1958) purports that perceivers (a role we would occupy as coaches) seek to attribute fleeting behaviour to stable dispositions. They tend to trace action to dispositions of the actor. In other words, a coach might be caught up in making judgements on the actions of the coachee based on the knowledge the coach has gained on the coachee as a person. This tendency was designated by Ross and Nisbett (1991) the fundamental attribution error. When I reflected on my preference to attribution, I noticed that I have a tendency to gravitate towards individualistic attribution tendencies. As a result to be a better coach it necessitates me to actively seek to balance this. Conversation is a two way process and therefore, awareness of the attributions that the coachee might be predisposed to will be vital. Sometimes the coachee’s action might be a reaction to your action(s) as a coach. It will be important to understand the coachee’s attribution tendencies thereby enabling you not only to manage your expressions (body language) but also to fully understand any actions by your coachee. Miller’s research in 1984 provided evidence that understanding of cultures is imperative in understanding the underlying reactions in conversation. Cultural psychology separates the cultures into individualistic and collectivist with both groups showing different tendencies of attribution. I therefore feel understanding your coachee’s background will be an important step towards achieving a learning conversation. Body Language and Rapport Alebert Merhabian’s theory suggests that when people have a rapport between them, they tend to have mirrored body language (Best Practice in Perfomance Coaching; Carol Wilson p129). This was explicit in my observations. I could tell when both parties exhibit mirrored body language such as leaning towards each other and laughing in tandem. This was a clear sign of the rapport between the parties, a significant indication of the intensity of the conversation. It is my belief that a good rapport between two parties in a conversation will make for easy listening enabling the listener to move up the levels of listening (Carol Wilson p21). The rapport between the two will aid in â€Å"cocooning† the conversation and allow for very minimal distraction. As a coach the objective will be to aim for intuitive listening thus developing a good rapport with the coachee is a step in the right direction. As Carol Wilson explains in her book – Best Practice in Performance Coaching – coaching only truly happens when we listen at higher levels i. e. intuitive listening. On the other hand, contrasting body language in a conversation can be indicative of a negative rapport between the parties in conversation. This might lead to a strained and unproductive conversation. Sometimes, it is necessary to stop and look at the underlying factors for the lack of rapport as opposed to â€Å"forcing† the situation by actively trying to mirror your coachee’s body language. This can at times go right down to the setting or environment or possibly the casual attributions tendencies of both individuals. Summary & Conclusion Much has been written about communication and conversation. It remains a powerful tool in coaching and therefore the greater the understanding we have as coaches, the better we will be able to use the conversation tool in executing our duties. In this report, I have looked at the impact on communication and conversation of three different aspects and seen how I can better prepare myself as a coach. My observations were a great cue towards helping me understanding communication. To attain my ultimate goal of always remaining in control, there are a good number of things to take into consideration. A lot in this report has focussed on the non-verbal aspects of the communication process. During the observation, I remained a good distance from the target group and therefore could not match the verbal communication to the non-verbal patterns that I observed. I am intrigued to know what the relation between the two will be. Are words a reflection of feelings? Are we more likely to control our physical expressions to avoid â€Å"causing a scene† in a public place? Are we mostly acutely aware of our surroundings? These are questions to which we might have no answers but can be used as important guides in analysing and controlling conversation. I have learned a great deal from these observations to make me a better coach. It is very important to understand and interpret non verbal cues in conversation paying particular attention to our own personal attributions as coaches that we might bring into the relationship.

Chew on This Review Essays

Chew on This Review Essays Chew on This Review Paper Chew on This Review Paper The piece then continued to give a history of the beginning of the restaurants that are now American household names, primarily McDonalds. Slaughterhouse conditions were also reviewed in the book and they were unsettlingly cruel to say the least. The authors even included pictures to further their impact. As the book progressed, it showed the overall lack of concern the industry has for the health of America. Chew on This was a book with hundreds of startling facts that led to one large suggestion for people to think about what they are eating and choose not to eat fast food. The evidence of the authors claims supported the suggestion and would have been difficult for anyone to turn down II. Vocabulary 1 . With which vocabulary words in the piece did you encounter some degree of difficulty? Over all, the vocabulary was rather simple. However, In the chapter where additives and artificial flavors were discussed, there were quite a few terms that would be unfamiliar to many people. Some additives were named things like methyl-2-pyramid-ketene and y-undetectable. Confusing to me, the scientists working with them knew exactly what they are and what flavor or aroma they produced. Other terms that were a bit unfamiliar were business terms like synergy. 2. How did you resolve your lack of understanding with these words? When I was confused on the topic of food additive names, I simply thought It through. For example, ethyl nitrate was a term that seemed odd. I thought about the origins of the words and tried the piece them together in my head. Ethyl being the first part, I examined it first. An ethyl is something derived from ethane. Next, a nitrate is something derived from nitrogen. Seeing that these terms simply display the atomic construction of the substance helped me grasp them. The terms used In business were actually explained by the piece Itself. The authors give a good definition of synergy?lining many products together to ten consumer Ana secretly perseverant them all at once?and follow it with actual examples. The largest example and by far the most efficient was how Walt Disney partnered Disney with several other companies. The other companies would put things like a Mackey Mouse logo on their products and perhaps Disney would sell their products in its parks. Ill. Interpretation: What was the main point the author wanted you to get from this book? Closers and Wilson made several valid points throughout Chew on This. Facts about business strategy, marketing, food composition, and slaughterhouse conditions all blended together to make one bad appearance for fast food. As intended, many flaws that exist in that industry were looked upon in a new light. The authors main point was to point out the flaws of the industry itself and expose fast food to America. They wanted not only to show the vindictive behaviors of the businessmen, but the cruel conditions that go into making the food. They wanted to open the eyes of the public to what they were really eating. IV. Criticism 1 . With which points of the piece did you agree with or find easy to accept? Why? I agreed with most of the points. The authors had very credible sources and presented their findings clearly and enjoyable. For example, they found Dir. Oz, an esteemed heart surgeon. They took information from a man with a medical degree and a well- known practice to present. I agreed strongly with their opinions of the unfortunate conditions in slaughterhouses for both the workers and the animals that are to be slaughtered. Including pictures and testimonies both, they appeared to have a vast knowledge of the subject. 2. With which points of the piece did you disagree or find difficult to believe? Why? There was very much in Chew on This that I didnt agree with. I found the book to be extremely credible and informative. There were some points made about business strategy that were a bit vague. The authors made every industry out to be cold- hearted and cutthroat, trying to attack children for their business and virtually rob families. Though most of the information seems plausible, I believe the bias of the authors may have affected the way the information came across. Nevertheless, this is persuasive piece and bias should be expected.

Caged In essays

Caged In essays Caged In: Breaking Through the Walls of Oppression Held back, caged, strangled, deprived, and hurt. These words begin to describe the feelings that are stressed in Gilmans The Yellow Wallpaper. Women have made incredible progress since 1892 when Gilmans short story was written. Charlotte Perkins Gilman knew that women were desperate for gender equality. In The Yellow Wallpaper, the narrator tries desperately to free an imaginary, imprisoned woman from that repellant, almost revolting wallpaper (Gilman 227). In The Yellow Wallpaper, Gilman uses personification to give the wallpaper a life of its own and to be an overbearing symbol of female oppression. Furthermore, to understand Gilmans goals, we must first try to understand her as a person. This story is not just something Gilman conjured up with a creative mind. This story is a semi-autobiographical account of what she went through as a bed-ridden wife and mother suffering from depression. At one point in the story Gilman referred to her own neurologist: John says if I dont pick up faster he shall send me to Weir Mitchell in the fall(Gilman 229). By the time Gilman was writing The Yellow Wallpaper, she had already been cured of her depression and began focusing her efforts on feminism since she believed the oppression of women was the cause for these mental illnesses. Moreover, Gilmans feminist beliefs had always bled through her writing, and The Yellow Wallpaper would hold true to this form. From the beginning of the story the narrator was introduced to the reader as a woman who was seemingly trapped in a room full of boredom and time due to her husbands treatment for her mental illness. She has been banned from any creative escape such as writing or painting. She consistently received child-like treatment from her husband John: "...

Atomic Number 5 Element Facts

Atomic Number 5 Element Facts Boron is the element that is atomic number 5 on the periodic table. It is a metalloid or semimetal that is a lustrous black solid at room temperature and pressure. Here are some interesting facts about boron. Fast Facts: Atomic Number 5 Atomic Number: 5Element Name: BoronElement Symbol: BAtomic Weight: 10.81Category: MetalloidGroup: Group 13 (Boron Group)Period: Period 2 Atomic Number 5 Element Facts Boron compounds form the basis for the classic slime recipe, which polymerizes the compound borax.The element name boron comes from the Arabic word buraq, which means white. The word was used to describe borax, one of the boron compounds known to ancient man.A boron atom has 5 protons and 5 electrons. Its average atomic mass is 10.81. Natural boron consists of a mix of two stable isotopes: boron-10 and boron-11. Eleven isotopes, with masses 7 to 17 are known.Boron exhibits properties of either metals or nonmetals, depending on the conditions.Element number 5 is present in the cell walls of all plants, so plants, as well as any animal that eats plants, contain boron. Elemental boron is non-toxic to mammals.Over a hundred minerals contain boron and it is found in several compounds, including boric acid, borax, borates, kernite, and ulexite. Yet, pure boron is extremely difficult to produce and the element abundance is only  0.001% of the Earths crust. Element atomic number 5 is rare in the solar system. In 1808, boron was partially purified by Sir Humphry Davy and also by  Joseph L. Gay-Lussac and L. J. Thà ©nard. They achieved purity of about 60%. In 1909  Ezekiel Weintraub isolated nearly pure element number 5.Boron has the highest melting point and boiling point of the metalloids.Crystalline boron is the second hardest element, following carbon. Boron is tough and heat resistant.While many elements are produced via nuclear fusion inside stars, boron is not among them. Boron appears to have been formed by nuclear fusion from cosmic ray collisions, before the solar system was formed.The amorphous phase of boron is reactive, while crystalline boron is not reactive.There is a boron-based antibiotic. It is a derivative of streptomycin and is called boromycin.Boron is used in super hard materials, magnets, nuclear reactor shielding, semiconductors, to make borosilicate glassware, in ceramics, insecticides, disinfectants, cleaners, cosmetics, and many other products. Boron is added to steel and other alloys. Because it is an excellent neutron absorber, it is used in nuclear reactor control rods. Element atomic number 5 burns with a green flame. It can be used to produce green fire and is added as a common colorant in fireworks.Boron can transmit part of infrared light.Boron forms stable covalent bonds rather than ionic bonds.At room temperature, boron is a poor electrical conductor. Its conductivity improves as it is heated.Although boron nitride is not quite as hard as diamond, it is preferred for use in high temperature equipment because it has superior thermal and chemical resistance. Boron nitride also forms nanotubes, similar to those formed by carbon. However, unlike carbon nanotubes, boron nitride tubes are electrical insulators.Boron has been identified on the surface of the Moon and Mars. The detection of both water and boron on Mars supports the possibility Mars may have been inhabitable, at least in the Gale Crater, at some point in the distant past.The average cost of pure crystalline boron was about $5 per gram in 2008. Sources Dunitz, J. D.; Hawley, D. M.; Miklos, D.; White, D. N. J.; Berlin, Y.; Marusić, R.; Prelog, V. (1971). Structure of boromycin. Helvetica Chimica Acta. 54 (6): 1709–1713. doi:10.1002/hlca.19710540624Eremets, M. I.; Struzhkin, V. V.; Mao, H.; Hemley, R. J. (2001). Superconductivity in Boron. Science. 293 (5528): 272–4. doi:10.1126/science.1062286Hammond, C. R. (2004). The Elements, in Handbook of Chemistry and Physics (81st ed.). CRC press. ISBN 978-0-8493-0485-9.Laubengayer, A. W.; Hurd, D. T.; Newkirk, A. E.; Hoard, J. L. (1943). Boron. I. Preparation and Properties of Pure Crystalline Boron. Journal of the American Chemical Society. 65 (10): 1924–1931. doi:10.1021/ja01250a036Weast, Robert (1984). CRC, Handbook of Chemistry and Physics. Boca Raton, Florida: Chemical Rubber Company Publishing. pp. E110. ISBN 0-8493-0464-4.

University of Colorado Research Paper Example | Topics and Well Written Essays - 3000 words

University of Colorado - Research Paper Example The notion of the university is the targeted elevation of academic standards and reaching the heights of one of the comprehensive public universities of the modern world and also striving for serving the people of Colorado with their engagement with the world of excellence delivered through its teaching, research creative work and continual flow of services (About CU-Boulder, n.d.). The university with its prime agenda on the development of the academic scenario has implemented several strategy implications among which the voucher system is one of the noteworthy issues. In 2004, the university passed a legislation which introduced the nation’s first voucher-based approach for the purpose of financing the higher education. It was introduced in the name of College Opportunity Fund (COF). The strategy formulation of the policy and the implications of the same came through the hands of the educational leaders which altered the traditional approach of subsidizing the public higher education scenario through the direct expropriation with a combination of vouchers and â€Å"procurement contracts† for educational services. ... rishing academically and also a drive to make the educational institutions become more entrepreneurial in nature and throttle those institutions into a market driven paradigm (Prescott, 2010). The purpose of the paper is to analyze the role of several players or agents in the effective management of the voucher system which includes the macroeconomic factors like political system, structural system, human resource management and on the microeconomic factors including the Planning, organization, staffing policies, focus and the control mechanism in order to develop an insight which will provide us with the conclusion that to what extent this system has been successful in the enriching the educational set up and the enrolment of the students from the lower stratum of the society. Critical analysis will be exercised discussing the strength, weaknesses, opportunities and threats encountered by the organization through the introduction of the system. Finally recommendations will be discus sed with new improved strategies for attaining more development in the academic platform and also of restructuring strategies if necessary. The paper will highlight on the development process of the Colorado College Opportunity Fund (COF) to evaluating its performance and suggesting recommendations for the future optimistic performance of the plan. II. Investigative Analysis The system of educational voucher system is generally an education finance system where the students are provided with tuition certificates that can be used for attaining the private or the public schools. There are varied forms of vouchers that can be paid by the government or other private corporation funds. Each of the funds can be used for addressing the needs of varied students and understanding their distinct

Animals Essay Example | Topics and Well Written Essays - 3250 words

Animals - Essay Example The blatant and abhorrent obliviousness with which we exploit animal's poses a threat not only to their survival but any further imbalance in nature will start the downfall of mankind itself. Modern medicine owes its advancement to the lives of thousands of animals who were used to experiment the effects of these drugs upon throughout centuries. All the modern drugs and cosmetics were developed through trial and error. Animals have been used for medical testing as far back as the Greek and Roman times. Aristotle was one of the earliest academics to record the used of animals for medical research around 384-322 BC.The practice of vivisection(operating on living animals in order to gain knowledge of pathological or physiological processes) was a necessary evil of the development of medical science and surgical methods. The phenomena of animal medical research has been there for the last two centuries and was started and emphasised upon when research was being carried out upon cardiovascular and nervous systems Darwin's theory of evolution paved the way for scientists to cut up and experiment upon live animals in the name of better understanding of the human body. A movement to prevent such use of animals in the late nineteenth century was stifled by the great advances in medical research being made through animal experimentation.1In the 1950's animal research paved the way for the discovery of Kidney transplants, replacement heart valves ,polio vaccine and hip replacement surgery. In the 1960s and later on animal research produced the cure to heart disease, transplant problems and life saving systems for new born babies. With the issue of animal testing comes the question of ethics. Do we really need animal testing anymore The use of (non-human) animals by humans, particularly for medical experiments, has become a been a topic of heated debate in practical ethics for a long time now and academics debate whether and to what extent animals of various species are " conscious and self-conscious" "Consciousness refers primarily to perception, non-reflective cognition (such as beliefs) and emotion (such as feelings). In the ethical context, its most important components are feelings of pleasure and suffering, and derivatively more particular feelings, such as sexual gratification and fear, respectively. Self-consciousness refers to thinking about one's consciousness. In the ethical context, its most important component is thinking about one's beliefs and feelings, and derivatively about their implications, such as intentions."2 Peter Singer, a prominent animal rights activist has argued that "If a being suffers, there can be no moral justification for refusing to take that suffering into consideration. No matter what the nature of the being, the principle of equality requires that the suffering be counted equally with the like suffering - in so far as rough comparisons can be made - of any other being."3 He goes on to state furthermore that , The claim that self-conscious beings are entitled to prior consideration is compatible with the principle of

China's Aging Population Research Paper Example | Topics and Well Written Essays - 1750 words

China's Aging Population - Research Paper Example The advances in health care that has raised the life expectancy to about 78 years have caused the china to change into an aging population. The high nutritional values in conjunction with the one child policy assumed by the modern day families in the country are also catalyst to aging population in China. The shift of China’s population to old age oriented might have a profound effect on her economy for the adults to be. The Chinese government will have to alter its budgetary policy in favor of the current situation and allow for heightened expenses. According to the international standards of population and demographic distribution, if more than ten percent of the county’s population is above sixty years of age, then this population is described as an ageing population. The Chinese government announced in 2000 that those beyond sixty-five years make about seven per cent of the national population. However, the expectation was that this trend would continue and expected that by 2050 more than thirty per cent of the country’s population would be more than sixty years. The basis of china’s aging population are just as those found anywhere in any other country (Robinson 231). The country has low infertility rate, the life expectancy has risen, and there has been cumulative effect in changes of birth and death rates. The country is and will continue to experience a decline in fertility rate due to the one-child policy. The government has been advocating for the adoption of this policy, thus it has been the main contributor to the changing structure of the Chinese population. The future of the Chinese economy is likely to be very prudent if measures to counteract the negative economic effects that may come along with the aging population are not set. The country may have to change the legal retirement age in order to facilitate work for a continuous production round the year. The Chinese economy is likely to have a great effect in the fut ure. Take for instance the education system that receives a lot of emphasis in the Chinese families. The education system currently has great effect from the large swaths of population where even the secondary education has no guarantee and the technical training as well (Uhlenberg 157). However, improving the education system and the skills of the workers may have a positive effect in improving the economy and compensate the impending decline in the share of the working age. Improving the skills of labor that is absorbed in to the production sector improves the productivity of the country. China has been on the long run to lay strategies that would mobilize the portion of the potential workforce, which is dormant or poorly utilized. The reserve labor force of china lays the concerns that china may not have enough workers in the future (England 5). As the population ages, the country will have to devote most of the resources to the care of the elderly people. The government will hav e to increase the pension rates in order to benefit the elderly. The increasing ration of the old people in the Chinese population has diverse economic implication for its society and thus impromptu policies and measures to counteract the future effect have to be laid. As the proportion of the elderly people, grow higher in relation to the overall population, the proportion of the young workers drops (Robinson 238). For example in china the active labor force aged

Costco Cracks Taiwan Market Essay Example | Topics and Well Written Essays - 250 words

Costco Cracks Taiwan Market - Essay Example For example, company adjusted its American brands after analyzing local tastes / desires and then offered at one of its Taiwan’s stores. Indeed, Costco sold an experience that was highly appreciated by Taipei buyers. In addition, the company has also adopted the strategy of localization thereby introducing new and existing products in a specific region or area that suit local customers. (Cheng, 2010) For instance, the company has focused on market penetration (low prices for existing products), product development (offering new and innovated products to current markets) and market development (expanding in new regions) strategies. In fact, Costco focuses on differentiation of its global products to obtain a clear and distinctive image in the minds of consumers. For example, Costco offered some new brands at lower prices to penetrate in Sydney market. (Stafford, 2010) The above mentioned strategies, indeed, have resulted in Costco’s global expansion and growth. The sales in US market grew by 6% while in international market, the retailer observed a staggering 25% growth. (Talley, 2010) and (Associated Press, 2010) Stafford, Patrick (2010) â€Å"Costco Sydney site approved, and local retailers must adapt† Smart Company Available at http://www.smartcompany.com.au/retail/20100416-costco-sydney-site-approved-and-local-retailers-must-adapt.html Talley, Karen (2010) â€Å"Costcos Profit Jumps as Sales Growth Speeds Up† Wall Street Journal Available at

Strategic Magagement Essay Example | Topics and Well Written Essays - 1500 words

Strategic Magagement - Essay Example The company that is going to be discussed is Apple—most notably because Apple just did appoint a new CEO. Steve Jobs is now no longer the CEO. Instead that post will be taken over by Tim Cook, who was second-in-command. This is the implementation plan for Apple that emphasizes each of the eight components of strategy execution, which will be described in depth herein. Apple’s strategic business unit (SBU) could probably be best defined by its various technologies (the MacBook, iPod, and iPhone)—so we will focus on those elements for right now in terms of what will work as a strategy versus what won’t. Every manager has an active role. Every manager at Apple will continue to have the most of the same levels of responsibility that he or she was managing before the change of the CEO. Some responsibilities, however, may shift in terms of what is expected of each manager. Some managers at the Apple Genius Bars, for example, may have to relinquish control to higher-ups, and also do some work of the incoming recruits—thus having to be more adaptable to any new company policy. There is no proven â€Å"formula† for implementing particular types of strategies. Apple does not claim to have any corner on the market when it comes to product development, per se; rather, Apple has an ingenuity that defies definition. To say that there is no proven formula for success is partially untrue. There are certain guidelines which help make sure that a product line will have success, and that is what will be discussed more in-depth in the next section. there are definitely guidelines within the Apple corporation about how to implement new business strategies. Apple culture dictates that, although there are set guidelines, but no one need be so strictly adherent about the policies that it overrides creativity within the corporation. There are usually several ways to proceed that are capable

Costco Cracks Taiwan Market Essay Example | Topics and Well Written Essays - 250 words

Costco Cracks Taiwan Market - Essay Example For example, company adjusted its American brands after analyzing local tastes / desires and then offered at one of its Taiwan’s stores. Indeed, Costco sold an experience that was highly appreciated by Taipei buyers. In addition, the company has also adopted the strategy of localization thereby introducing new and existing products in a specific region or area that suit local customers. (Cheng, 2010) For instance, the company has focused on market penetration (low prices for existing products), product development (offering new and innovated products to current markets) and market development (expanding in new regions) strategies. In fact, Costco focuses on differentiation of its global products to obtain a clear and distinctive image in the minds of consumers. For example, Costco offered some new brands at lower prices to penetrate in Sydney market. (Stafford, 2010) The above mentioned strategies, indeed, have resulted in Costco’s global expansion and growth. The sales in US market grew by 6% while in international market, the retailer observed a staggering 25% growth. (Talley, 2010) and (Associated Press, 2010) Stafford, Patrick (2010) â€Å"Costco Sydney site approved, and local retailers must adapt† Smart Company Available at http://www.smartcompany.com.au/retail/20100416-costco-sydney-site-approved-and-local-retailers-must-adapt.html Talley, Karen (2010) â€Å"Costcos Profit Jumps as Sales Growth Speeds Up† Wall Street Journal Available at

Architecture Essay Example | Topics and Well Written Essays - 1250 words

Architecture - Essay Example The basic architectural context constitutes of the external and internal circumstances that entail the setting for a statement, event or idea in the terms which it can be assessed and understood (Fritsch 11). From a utilitarian point of view, buildings are a product of the social political, religious and economic needs of a society and their attributes range from size, material and design are a reflection of the prevailing temporal and special environments. Throughout human history and contemporary times the architects have always responded to the climate and physical environment or cultural beliefs or intellectualism and popular ideologies. Therefore, modern designers are obligated to take careful consideration of the temporal context as they create new architectural designs because architects that disregard this concept ultimately risk making culturally irreverent and inferior designs. In this essay this position is primarily defended by and introspection of retrospective architect ural designs that have cemented their place in culture and history of their retrospective as well as some of the cultural factors that should be considered when architect are trying to design cultural strong and consistently relevant structures. A generic example of this is the pyramids of Giza and Memphis; their intricate geometrical design can be attributed to the prevailing temporal developments in mathematics since the ancient Egyptians were among the first people to develop a several mathematical concepts. That the pyramids are some of the vastest works or architecture bespeaks the fact that they had a lot of space in which to build them. Outside the silt rich Nile valley, and there was very little arable land therefore unlike other cultures; the Egyptians could afford to build on huge tracts without compromising grazing of farm (Barta 178). The pyramids despite their sheer size and potential for occupancy were never meant for the living but only the dead kings and their servan ts (also dead). From a western point of view, and this may have been seen as an extremely wasteful and impractical; however, to the Egyptians it was the natural thing to do based on the their deep seated beliefs in the divinity of their rulers and life after death. These structures are also a reflection of the economic prowess of the Egyptian civilization and they have been used just as the romans were to later use the coliseum to symbolize their power. The particular use of the Egyptian pyramids is based on the act that they embody many of the contextual dimensions that this paper shall base its arguments on in supporting the thesis. In a study dedicated to the â€Å"Ethno archaeological Study of Vernacular Architecture in Tigray, Ethiopia†, Diane Lyon examines the various temporal and special dimensions and considerations that inspire and construed indigenous and modern architecture in Ethiopia over the course of the last two centuries. This particular article is inclined t owards the temporal aspects of architecture as it seeks to investigate the cultural significance of architecture within the time in which it is restricted. By examining vernacular architecture described as an indigenous and none-elite domestic practice of construing domestic habitation, he intends to compare the social and political significance that came with specific architectural designs (Lyon 184). The Tigrayan rural houses were viewed both as political and local prerequisites which were instrumental and reflective of all social political and economic action throughout the spectrum. One of the themes in the Tigryan architecture than emerges prominently is the usage of wood specifically to decorate the interiors of houses more so the roofs of the traditional house made from mud

The Ghost Writer Is Correct Essay Essay Example for Free

The Ghost Writer Is Correct Essay Essay In the late 1950’s novel The Ghost Writer, written by Philip Roth brings the story of Anne Frank. The protagonist Zuckerman tries to find a new muse to find more meaning in his stories. Zuckerman meets Amy, a girl with a mysterious background who resembles Anne Frank in more way then one. She was the same age as Anne frank and they both are writers, she avoids speaking about her past, and lastly she tried to escape to savor her childhood. From this Zuckerman conjures this idea that Amy could possibly be Anne Frank. Zuckerman tries to recover her past and create this Anne Frank. Furthermore, from the holocaust memoir, The Diary of Anne Frank, The memoir portrays Anne has with her father and wouldn’t have the anger and resentment to stay away from him after the war. This powerful relationship would never cause her to keep this from her father the only survivor from the frank family let alone try to take revenge on him for not getting them out when he could. It would not be possible for Amy Ballet to be Anne frank because it is not possible for a person with a strong relationship with their father like them to possibly do that. Zuckerman assumes that the rumors and speculations that Anne Frank resented her father for his naive idea that hiding would be suitable to outlast the war would cause her to keep her life from him is an overpowering stretch.

Political Climate Of 19th Century And Nationalism History Essay

Political Climate Of 19th Century And Nationalism History Essay 1. Introduction In this unit I shall introduce you the various aspects of Indian National Movement during its earlier phase. Resistance to British rule had always been there, but it was in 1857 that large sections of Indian people in various regions made a combined effort to overthrow the British. That is why it is often termed as the first war of independence. Due to certain weaknesses the uprising was crushed by the British, but as far as the struggle was concerned there was no going back. This inspired a new kind of struggle. The intelligentsia, which earlier believed in the benevolence of British rule, now came forward to expose its brutality. Political associations were formed and the Indian National Congress played a vital role in directing the freedom struggle. The main focus of this unit is the role of moderates and militant nationalists and the efforts made during the Swadeshi Movement to involve the masses into the freedom struggle. This was also a period of cultural renaissance as far as the Indian society is concerned. Many social and religious reformers took up the battle against the social and religious evils that existed in our society. This contributed immensely towards the making of a new India. 2. Pre-Gandhi Era 2.1. The First War of Independence In 1857, there occurred a revolt, popularly known as the Indias First War of Independence, where millions of soldiers, artisans and peasants made a combined effort to overthrow foreign rule. The Revolt was, however, a no sudden occurrence. It was the culmination of nearly a century-old discontent with the British policies and imperialist exploitation. The British conquered India and colonized its economy and society through a prolonged process. This process led to continuous resistance by the people through a series of civil rebellions led by deposed rulers, impoverished zamindars and poligars (landed military magnates in South India) and ex-officials of the conquered Indian states. The mass base of these rebellions came from the ruined peasants and artisans and demobilized soldiers. Starting with the Sanyasi rebellion and Chuar uprising in Bengal and Bihar in the 1760s, there was hardly a year without armed opposition or a decade without a major armed rebellion in one part of the co untry or the other. From 1763 to 1856 there were more than 40 major rebellions apart from hundreds of minor ones. Though massive in their totality, these rebellions were, however, wholly local in character and effects and were isolated from each other. 2.1.1. Causes The Revolts of 1857 started on 10 May when the Companys Indian soldiers (sepoys) at Meerut rebelled, killed their European officers, marched to Delhi, entered the Red Fort and proclaimed the aged and powerless Bahadur Shah 11 (who still bore the prestigious name of the Mughals) as the Emperor of India. The Companys sepoys had many grievances against their employers, ranging from declining material and other service conditions to religious interference and racial arrogance. But basically they reflected the general discontent with British rule. They were after all a part of Indian society and they were peasants in uniform. The hopes, desires, despair and discontent of other sections of Indian society were reflected in them. The sepoys rebellion was a product of the accumulated grievances of the Indian people. The most important underlying cause of the Revolt was the disruption of the traditional Indian economy and its subordination to British economy and the intense economic exploitation of the country. Above all, the colonial policy of intensifying land revenue demand led to a large number of peasants losing their land to revenue farmers, traders and moneylenders. Destruction of traditional handicrafts ruined and impoverished millions of artisans. The economic decline of peasantry a nd artisans was reflected in 12 major and numerous minor famines from 1770 to 1857. 2.1.2. Extent and intensity The Revolt of 1857 swept Northern India like a hurricane. Nearly half of East India Companys Indian soldiers rebelled. Everywhere in Northern India, the soldiers rebellion was followed by popular revolts of the civilian population. According to one estimate, of the total number of about 1,50,000 men who died fighting the English in Avadh, over 1,00,000 were civilians. The Revolt soon embraced a wide area engulfing Avadh, Rohilkhand, the Duab, the Bundelkhand, Central India, large parts of Bihar, and East Punjab. There were uprising in Rajasthan at Nasirabad, Nimach and Kota. Even in Kolhapur the sepoys rose in arms. In many of the princely states of these regions, the rulers remained loyal to the British but the soldiers and people joined the rebels or refused to fight against them. 2.1.3. Defeat In the end, British imperialism, at the height of its power the world over, succeeded in ruthlessly suppressing the Revolt. The reasons were many. Despite its wide reach, the Revolt could not embrace the entire country or all sections of Indian society. Bengal, South India and large parts of Punjab remained outside its reach since these areas had already exhausted themselves through prolonged rebellions and struggle against the British. Most rulers of Indian states and the big zamindars remained loyal to the foreign rulers. Thus, Scindhia of Gwalior, Holkar of Indore, the Nizam of Hyderabad, the Rajput rulers of Jodhpur and many other Rajputana states, the Nawab of Bhopal, the rulers of Patiala and Kashmir, the Ranas of Nepal, and many other rulers and chieftains gave active support to the British in suppressing the Revolt. In general, merchants and moneylenders either supported the British or refused to help the rebels. The modem educated Indians also did not support the Revolt. The leaders of the Revolt fought with courage, but could neither coordinate their struggle nor evolve a unified high command. Instead, they indulged in constant petty quarrels. The rebels were short of modern weapons and often had to fight with primitive weapons such as swords and spikes. They were very poorly organized. The sepoys were brave but at times there was lack of discipline which affected their military efficiency. 2.2. Early Phase of Nationalism The defeat of the Revolt of 1857 made it clear that uprisings based on old outlooks and social forces could not defeat modern imperialism. For that, new social forces, new ideologies, a modern political movement based on an understanding of modern imperialism and capable of mobilizing the masses for nationwide political activity were needed. Such a movement was initiated during the second half of the 19th century by modern nationalist intelligentsia. The new movement had a much narrower social base, but was inspired by new political ideas, new intellectual perception of reality and new social, economic and political objectives. It also represented new forces and forms of struggle, new leading classes and new techniques of political organization. Many factors were responsible for the rise of this powerful movement. 2.2.1. Role of the Intellectuals Initially, this process was grasped only by the modern Indian intellectuals. Paradoxically, during this first half of the 19th century, they had adopted a very supportive approach towards colonial rule for the following reasons: They had believed that the restructuring of Indian society could occur under British rule because Britain was the most advanced country of the time. They hoped that the British would help India get rid of its past backwardness. The intellectuals, attracted by modem industry and the prospects of modern economic development, hoped that, Britain would industrialize India and introduce modern capitalism. They believed that Britain, guided by the doctrine of democracy, civil liberties, and sovereignty of the people, would introduce modern science and technology and modern knowledge in India, leading to the cultural and social regeneration of its people. 2.2.2. Role of Colonial state The open reactionary character of Lyttons Viceroyalty from 1876 to 1880 quickened the pace of Indian nationalism. The list of some of the reactionary methods adopted by Lytton is: The Arms Act of 1878 disarmed the entire Indian people at one stroke. The Vernacular Press Act of 1878 sought to suppress the growing Indian criticism of British rule. The reduction of the maximum age for sitting in the Indian Civil Service Examination from 21 years to 19 further reduced the chances of Indians entering the Civil Service. The holding of a lavish imperial Durbar (in 1877) at a time when millions of Indians were dying of famine and waging a costly war against Afghanistan at the cost of the Indian economy. The removal of import duties on British textile imports threatened the existence of the newly rising Indian textile industry. 2.2.3. Emergence of the Indian National Congress The time was now ripe for the formation of an all-lndia organization which could organize and coordinate the political activities of Indians all over the country against foreign rule and exploitation. Various attempts were made in this direction for several years. Surendra Nath Banerjee took the lead by forming the Indian Association. The idea finally got a concrete shape when a large group of political workers such as Dadabhai Naoroji, Justice M.G. Ranade, K.T. Telang and Badruddin Tyabji cooperated with A. O. Hume, a retired English Civil servant, in holding the first session of the Indian National Congress at Bombay in December 1885. The struggle for Indias independence was thus launched, though on a rather small scale. 2.3. Moderate and Militant Nationalists The most important contribution of the early nationalists, known as Moderate nationalists, was their economic critique of imperialism and their persistent agitation on economic questions. They analyzed all the three forms of colonial economic exploitation, i.e. exploitation through trade, industry and finance. They clearly grasped that the essence of British colonialism lay in the subordination of the Indian economy to the British economy. They vehemently opposed the British attempt to develop in India the basic characteristics of a colonial economy, viz. the transformation of India into a supplier of raw materials, a market for British manufacturers and a field of investment for foreign capital. 2.3.1. Moderates Aims and Methods The early nationalists constantly agitated for democratic civil rights, a free press, and a democratic and non-racialist administration. In fact, it was during this period and as a result of political work by the nationalists that democratic ideas began to take root among the Indian people in general, and the intelligentsia in particular. The Moderates also agitated for the spread of modern education, science and technology. In the political field, they demanded reforms that would lead to a greater share for Indians in the administration and legislative machinery. The weakness of the early nationalists lay in the narrow social base of the movement. The movement did not, as yet, have a wide appeal. It did not penetrate down to the masses. The Moderates political work was confined to the urban educated middle classes. Their programme and policies, however, were not confined to the interests of the middle classes. They took up the causes of all sections of the Indian people and represented the interests of the emerging Indian nation against colonial domination. 2.3.2. Militants Aims and Methods The beginning of the 20th century witnessed the development of the Indian National Movement to a new, higher stage under a new militant nationalist leadership. This was in part the fruition of the earlier nationalist agitation, and in part the consequence of the reassertion of imperialism at the end of the 19th century. The symbol of the new imperial assertion, of despotism and efficiency, was Lord Curzon the Viceroy since 1899. Political Indians now despaired of getting political concessions from the rulers through political argument and methods of polite agitation. Indians must, they realized, depend on themselves and take recourse to mass politics and mass agitation around the goal of independence from Britain. The social and economic conditions of the country also pointed in the same direction: Economic decay and stagnation. The fruits of colonial underdevelopment were beginning to surface by the end of the 19th century. Symbolic in this respect were the famines that devastated the country from 1897 to 1900 that killed millions. Several international events at this time contributed to the growth of militant nationalism. The defeat of the Italian army by the Ethiopians in 1896 and Russia by Japan in 1905 exploded the myth of European superiority. Similar was the impact of the revolutionary movements in Ireland, Russia, Egypt, Turkey and China: a united people, who were willing to make sacrifices, were surely capable of overthrowing foreign despotic rule even if it appeared powerful on the surface. 2.4. Swadeshi Movement Thus, conditions were ready for the national movement to advance to a higher stage. The spark was provided when the movement announced its decision to partition the province of Bengal on 20th July 1905. The decision, as the Government claimed, was allegedly based on administrative grounds. But the people of Bengal saw it as an effort to divide the nationalistically inclined Bengali people and thus stem the rising tide of militant nationalism in Bengal and India. Political agitation was inaugurated by a general hartal and a day of fasting on 16th October in Calcutta. Huge crowds paraded the streets of Calcutta and a mammoth meeting of 50,000 was held in the evening. Entire Bengal, from cities to villages, was reverberating with meetings, processions and demonstrations. Soon a new form of political action was added. All foreign goods were to he boycotted and Swadeshi or Indian-made goods alone were to he used. In many places public burnings of foreign cloth were organized and shops selling foreign cloth were picketed. The new leadership also gave a call for passive resistance to the authorities. This was to take the form of non-cooperation with the Government by boycotting schools and colleges, the courts, and government services. This part of the programme could not, however, be put into practice on a significant scale. The new leadership also raised the slogan of independence from foreign rule. One result was that Dadabhai Naoroji declared in his presidential address to the Congress in December 1906 that the goal of the Congress was self-government or Swaraj. 3. Ingression of Mahatma Gandhi and Subhas Chandra Bose The third and the last phase of the national movement began in 1919 when the era of popular mass movements was initiated. During the First World War, the Allies Britain, France and the U.S.A. had declared that the World War was being fought in defence of democracy and the right of nations to self-determination. But after their victory they showed little willingness to end the colonial rule. The Indians had not only cooperated with the war effort but had considerably suffered also. They hoped of getting due returns. But they were very soon disenchanted. While the British Government made a half-hearted attempt at constitutional reform, it also made it clear that it had no intention to part with political power. A new leader named Mohandas Karamchand Gandhi, took command. The new leader kept in mind the basic weakness of the previous leadership and sought to remove them. He had evolved a new form of struggle called non-cooperation and a new technique of struggle Satyagraha, which would not remain a mere programme but were capable of being put into practice. He had already put them to test in South Africa while fighting for the rights of immigrant Indians. Gandhi also took up to the cause of peasants in Champaran (Bihar) and the working class in Ahmedabad (Gujarat). This was also a period of rising prices and epidemics in various parts of the country. In many regions the peasants had been subjected to extortions in the name of war effort. Gandhi responded to the growing anger and militancy of the Indian people after the end of the World War and created the organization and techniques that would give the movement a mass base. 3.1. Official Response Throughout the war, the Government had carried on repression of militant nationalists. It now decided to acquire further powers to meet the nationalist challenge. In March 1919 it passed the Rowlatt Act (the Indians called it Black Act) which authorised the Government to imprison any person without trial. The Indian sentiment was outraged. In February 1919, Gandhi started a Satyagraha Sabha whose members were committed to disobeying the Act and thus to court arrest. Thus, Gandhi took the first step towards making the national movement a movement of mass political action, rather than a mere agitation. Simultaneously, he urged the Congress to increasingly rely on the peasants and artisans. Symbolic of the new emphasis was to be the use of Khadi or hand-spun, hand-woven cloth. 3.2. Non-Cooperation and Khilafat Gandhi and the National Congress decided in September 1920 to launch a non-violent, non-cooperation movement and continue it till the Punjab and Khilafat wrongs were removed and Swaraj established. Gandhi gave the slogan Swaraj in a year. The people were asked to boycott government affiliated schools and colleges, law courts and legislatures and foreign cloth and to surrender officially conferred titles and honors. Later the programme extended to include resignation from government service and mass civil disobedience including the non-payment of taxes. National schools and colleges were to be set up. People were asked to practice hand-spinning and produce khadi, to give up untouchability and promote and maintain Hindu-Muslim unity. Provincial Congress Committees were now to be organised on a linguistic basis. The Congress organization was to reach down to the village level and its membership fee was to be reduced to 4 annas (25 paise of today) per year to enable the rural and urban p oor to become members. This first mass movement assumed unprecedented proportions during 1920-22. Lakhs of students left schools and colleges. Hundreds of lawyers gave up their practice. Majority of voters refused to participate in elections to the legislatures. The boycott of foreign cloth became a mass movement, with thousands of bonfires of foreign cloth lighting the Indian sky. Picketing of shops selling foreign cloth and of liquor shops was also very successful. In many regions the factory workers and peasants were at the forefront. Gandhi was, however, not satisfied. On 4th February 1922 an event occurred called as the Chauri Chaura incident when a Congress procession of 3,000 peasants was fired upon by the police and in retaliation the angry crowd burnt the police station causing the death of 22 policemen. Gandhi took a very serious view of the incident. Feeling that the people were not yet properly trained in non-violence, he called off the entire movement on February 1922. 4. Entry of Subhas Chandra Bose in Indian Politics During the final phase of Indias struggle for independence, Subhash Chandra Bose has made an outstanding contribution. He believed in the ideology of militant patriotism. He was the spearhead of the revolutionary freedom struggle in India. When Subhash Chandra Bose came in India, he joined Congress on the behest of Gandhiji. He met Gandhiji and Nehru and told them about his ideas of patriotism. Subhash Chandra Bose believed that only military power could wipe out the British rule from India. Both Gandhiji and Nehru were against the militant politics of Netaji. But he was so popular which led him to the position of the President of Congress. After quitting from congress due to some political reasons, Bose asked the masses to change the face of the Civil Disobedience movement in to an armed struggle, exploiting the adversity of the British in the world war. He was jailed in 1927 due to his aggressive patriotism and was considered as the number one enemy. He commenced fast unto death on November 29, 1940 for his release from the prison. Later he escaped from jail and went overseas to meet Hitler, Romain Rolland, Ribbentrop and other members of the Nazi hierarchy and asked them for support against the British. He got the help of the Japanese C-in-C Terauchi in the struggle to liberate India. He formed Indian National Army (Azad Hind Fauj) in 1941 and set up Provisional Government of Free India in exile. He gave a speech on July 9, 1943 which was attended by 60,000 people. His great words Give me blood, I will give you freedom is still remembered. So many people were inspired and many came to join the INA. He also had a definite plan for reconstruction of India after the independence. Bose and his men started war against the British with the support of the Japanese army. But World War II was on its peak and Japan had to call back its troops. The INA was defeated by the British and Bose escaped to Japan. On his way he disappeared and believed to have died in a plane crash and his whereabouts are still unknown.

The Theme of Heritage in “Everday Use” Essay -- Character Analysis, M

In her late twentieth-century short story â€Å"Everyday Use,† African-American writer Alice Walker contrasts the struggle between the main characters involving the recurring theme. The story takes place in a rural Georgia setting during the 1970s. The plot circulates around Mama, Maggie, and Dee. Throughout, heritage develops and remains a central theme revolving them. Each of these women in the Johnson family tries to stay true to heritage value. But different roles of heritage exist between each woman, so their ways of achieving this mission differs. The story â€Å"Everyday Use† exemplifies the various understandings and use of heritage through Mama, Maggie, and Dee. To highlight her heritage theme, Walker displays how the character Mama considers the name of Dee. Dee changes her name and Mama has a will of whether or not to use it. Throughout, Mama uses Dee and Wangero interchangeably. As David Cowart writes, Mrs. Johnson is confused and cannot commit herself to the new name. She tries to have it both ways, referring to her daughter now by one name, now by the other . . . (Cowart 1 of 7). As the narrator, Mama employs the new or original name for a reason. Carol Andrews observes that Mama administers Wangero when she is denying the view Dee has because unlike Dee she understands what the quilts represent. â€Å"Snatched the quilts out of Miss Wangero’s hands . . .† (â€Å"EU† qtd. in Andrews 3 of 4). Mama explains the connection of the name Dee to female ancestors. â€Å"You know as well as me, you was named after your aunt Dicie . . . I probably could have carried it back beyond the Civil War through the branchesà ¢â‚¬  (â€Å"EU† 89). Helga Hoel writes that Mama is amazed that Dee would give up her name, â€Å"for Dee was the name of her great-gran... ...e’s opposing view. On the whole, Alice Walker employs the characters Mama, Maggie, and Dee to illustrate the various understandings and customs of heritage. Mama, the narrator and mother, expresses her values through abundant genealogy knowledge and daughter interactions. The elder daughter, Maggie, emerges as a result of her Mama resembling prospective, and the ability for tradition to live on through her. Yet, universal influences cause Dee, the other daughter, to develop opposing outlooks. Presence of conflicting views fester between the Johnson women. To dispel opposition, Walker rightfully places certain views on a pedestal during the final scene. Many criticize the effects of society and setting on ideals the story capitalizes. The central idea suggests Walker, an African-American woman just like the main characters, struggled with concepts herself.

Household Behavior and Consumer Choice Essay

Issues of household behavior and consumer choices, lie in the field of microeconomics. Microeconomics, sometimes called the price theory is a branch of economics that concerns itself with the study of how households, individuals, and firms make their own private decisions on how to allocate scarce resources. In this research paper, I will seek to apply economic theories and mostly the consumer theory to analyze these decisions and their effects on consumption, interests and wages. ANALYSIS: DEFINITIONS: HOUSEHOLD BEHAVIOR: Household behavior is principally viewed and analyzed as the theory of consumer demand of various commodities or generally household consumption. In addition to this household behavior also concerns itself with production of commodities or services and the supply of labor by households. Consumer demand on the other hand concerns itself with how demand functions for various commodities are derived. This derivation is done considering the rational choice model based on utility maximization. In this analysis, economic constraints like budgets, income and commodity prices are considered for specific households. The consumer theory studies the issue of household likes and preferences applying indifference curves as well as budget constraints and relates these preferences to consumes demand curves. There are many economic variables that are used in the analysis of these preferences. Among the major variables, include the price per unit of a certain good and the money incomes of the specific consumers. A change in the price of a good usually has two major effects. Firstly, there is the substitution effect and secondly there is the income effect. The substitution effect usually arises from the relative change in prices of consumer goods. On the other hand, the income effect arises from changes in the purchasing power of the available money wage or income. The diagram below depicts the relationship between consumer demand and prices through indifference curves given budget constraints. When the price of good Y increases, the budget line will shift from BC2 to BC1. This is because when the price of good y increases households will buy less of the good but they will still buy the same quantity of good X as long as they wish. In order to maximize his or her utility the consumer will have to move from indifference curve I2 to I1. By doing this the consumer will be able to enjoy his/her preferences as normal. Incase the price of commodity Y decreases the budget line or the budget constraint will move from BC1 to BC2. This is because the consumer will now be able to purchase more of commodity y while at the same time enjoying the same amount of good X. in the same case, the consumer in order to maximize his/her utility will move from indifference curve I1 to I2. The same scenario will be applicable for price changes of good X. The income effect: The income effect is depicted in the diagram below. An increase or decrease of the consumer’s disposable income will cause a parallel shift of the consumer’s budget constraint. An increase in the disposable income will cause the budget constraint to shift to the right while a decrease in the income will cause the budget constraint to shift to the left. This applies for normal goods since the indifference curves will react differently for inferior goods and Giffen goods (goods with a snob appeal). For inferior goods as the income increases, less of the commodity will be consumed. This is because the increased income will cause the consumers to seek higher or better goods. For Giffen goods as the income, increases the amount of goods purchased may either increase or remain the same. Generally, the effects can be summed up to the substitution effect and the income effect. The substitution effect usually is a price change that affects the slope of the budget line (constraint), but leaves the consumer on the same equilibrium indifference curve. In cases where the good in question is a normal good then the price effect will outweigh the substitution effect, but in cases where the good is an inferior good then the substitution effect will outweigh the price effect. Leisure-labor tradeoff: The time that any consumer has to allocate for different purposes is called time endowment. The price of leisure is analyzed using the consumer theory, with some slight adjustments. In this case, leisure is assumed to be a good and consumption is considered to be another good. Since consumers have scarce and finite time then they will have to choose between leisure, which earns no money, and consumption of labor that earns an income. Regardless of this trade off the change in the unit price of leisure will have a huge effect on the working time since a reduction or an increase in the price of labor will lead to less work and more work respectively. Wage and interest rates: Wages can be analyzed both as a cause and as effect of consumer behavior. They are a cause in the sense that as wages increase so does the consumption of households increase. On the other hand, wages can be viewed as an effect of consumption behavior since they are indirectly determined by the consumer price index. Both real and nominal interest rates are affected by consumer behaviors. Depending on the liquidity within the economy, the consumption behavior of households can cause an increase or decrease in the level of interest rates. Conclusion: Many variables that are dealt with in microeconomics usually have an indirect effect in the field of macroeconomics. The determination of the national income do consider the value that households contribute either in the form of consumption or services that they render. In addition to this, the level of inflation is also slightly affected by the consumption and expenditure behaviors of the households. Consumer theory plays a very important role in explaining household behaviors. However, the field of macroeconomics also needs to be keenly looked at since it deals with economic aggregates. References: Mankiw, N. G. (2004), Principles of economics (3rd Ed. ), Chicago, ILLIOIS: Thomson South-Western McWilliams Gary. Analyzing Customers†¦ the wall street journal,Monday, November 8, 2004. Available at:http://online. wsj. com/article/SB109986994931767086. html Philip Hardwick (1982), an Introduction to Modern Economics, Longman, U. K

P&G Japan: The SK-II Globalization Project Essay

SK-II’s success is not only prestige skin care product or advanced technology but also its marketing approach to build the new brand. P&G succeeded to connect between the core technology or product concept and local market. Through Japanese market among the world’s toughest competitors, P&G developed potential source of innovations. In addition, SK-II’s marketing strategy built a new approach, Market research, Concept, Packaging, Positioning, Communications strategy. It was a big challenge that P&G shifted from Mass marketing, such as Olay brand, to Class marketing. SK-II’s marketing strategy. The primary issue concerning the case is the transformation of â€Å"SK-II† from a local brand to a global brand. This case allows us to evaluate how companies can â€Å"internationalize† their brands, and the obstacles and issues that they face while addressing this issue. Until now, SK-II can be characterized as local product in Japan with a sizable r egional customer base in Taiwan and Hong Kong. SK-II brand is positioned at the high- end of skin care and provides high margins for the P&G. To adopt Japanese independent sales style for skin-care, they were sold through special stores by well- trained beauty counselors. At first, to examine the underlying reasons behind the difference between Japanese and other corporate management, I sum up the significant reasons why P&G’s Japanese operation was a failure until 1984 as follows: 1. P&G did not take the time to determine the local needs based on the culture and common practices among Japanese customer. The product development was based on Western markets and it was assumed that it would streamline itself to other areas of the world. 2. Stagnation in innovation is a failure for almost any business. With technology always moving forward at a fast rate, it is imperative for all retail products to constantly put forth effort in  research and development. R&D is one of P&G’s strong points, yet the mismanagement of the division led to complacency in the development work. Due to the lack of improvements and the time lost, it allowed other competitors to release superior products quickly and efficiently. This ultimately led to a significant decrease in market share for P&G. 3. The Japanese distribution system is complex and difficult to assimilate to. P&G did not research and strategize to form new efforts in distributing the products efficiently and take advantage of the benefits of the distribution system commonly used. Instead of fixing the problem, P&G turned towards reduced pricing which drove the distributors away and caused sales to drop. Corporate management methods and the actual managers at headquarters in US and EU have certainly won many achievements in the US and Europe and elsewhere. In many cases, however, Western managers and Western management teams are ill prepared to succeed in Japan. In many cases, like P&G, drastic changes in thinking and management methods and personal changes at headquarters would be necessary to succeed in Japan. However, there are not many Western companies, which act on this knowledge. In this case, there were two major changes that P&G implemented to improve its operations to increase its profitability. Firstly, P&G increased R&D budget and secondly, they restructured with a plan called Organization 2005. Organization 2005 dealt with corporate cultural changes in becoming less risk averse and more productive with use of time. They encouraged innovation and creative high risk decisions with new products at a rate of more than once a month. Process changes included compensation reform with greater incentives based on performance, stock options to all employees, streamlined administrative aspects of marketing, payroll, and budgets on a more global/regional level. Structural changes included changing from 4 regional units to 7 global business units (GBUs) that were responsible for executing the global strategies of the company. Each GBU were tasked with creating a uniform production process for all their regional products so that they can be more cost effective and more open in new product rollouts. They also reduced the number of brands and only kept the ones with high sales and global potential. More power was given to lower level managers and the levels of bureaucracy were reduced by eliminating the amount of steps to the top. Among the human resources organization corporate cultures that have  changed Japan, foreign companies such as P&G has been the most influential. In fact, deregulation of labor aimed at strengthening international competitiveness and increasing the fluidity of employment has steadily eroded the traditional system of lifetime employment, seniority-based wages, and enterprise welfare at Japanese businesses. Many Japanese companies are now moving more toward a performance- based system when it comes to rewarding and promoting employee to be global company. In order to figure out whether SK-II is a product that can be global brand, we need to identify reasons for SK-II’s success in the Japanese market. First, by based on research of Japanese market, P&G made clear targeting and positioning, and developed new products which fulfilled customers’ needs, built the effective distribution. As a result, P&G could establish differentiation advantages for the following. †¢ Product: â€Å"Foaming massage cloth†, Elegant dispensing box â€Å"Foaming massage cloth† increase skin circulation through a massage while boosting skin clarity due to the microfibers’ ability to clean pores and trap dirt. †¢ Price: Premium price †¢ Place: Luxury and counter at department store †¢ Promotion: Counseling by beauty counselor, TV advertising, Beauty magazines P&G utilized and rebuilt its distribution channels of using trained personnel at beauty counters throughout Japan. SK-II’s success had been achieved in a culture where the customers, distribution channels, and competitors were different from in other countries. For example, Japanese customers more educated, average Japanese women spent 4.5 minutes on her face cleansing, and most sophisticated users of beauty products in the world. On the other hand, in China customers due to Olay’s education recently moved from a one-step skin care process to a three-step cleansing and moisturizing process. However, unlike China, Europe had a large and sophisticated group of beauty-conscious customers who is already practiced a multistep regimen. As we see it is model is transferable but they have to modify some of models characteristic depending on customers behavior, competitors and market factor. P&G Japan’s competitive advantage is firm-specific but SK-II’s advantage is country-specific. I would suggest that de Cesare would be to expand SK-II brand within Japan. The company should continue to build on SK-II’s success in Japan. By building on brand’s  success in the proven domestic market, Procter & Gamble would be able to fully utilize the company’s competitive advantages. In this case, the company has achieved only 3% of the market share of the $10 billion beauty product market, and in addition the Japanese skin care market is forecasted to grow at 28% two-year growth rate. Given these opportunities, de Cesare is well advised to strongly expand SK-II brand within Japan. There are other attributes that make Japanese market attractive; these include brand name recognition and development of new products such as anti-aging and skin whitening that could expand the SK-II product line. Since the Japanese market is highly competitive and requires constant innovation, the Japanese division need to constantly introducing new products that could possibly be introduced to other markets as well. Increased market share and profitability of SK-II brand would also increase the brand’s standing among various Procter & Gamble brands; this increased awareness of SK-II brand could potentially pave the way for brand’s internationalization later on. The Japanese market is also one of the biggest markets for prestige skin care products, not only that, the country is also expected to see the skin care market (both main and prestige) grow by 28% over the next 2 years. However, there are some risks if the de Cesare chooses to only expand into the Japanese mark et. This could potentially make P&G Japan isolated from the rest of the world markets. P&G Japan could be oblivious to changes in the world market, and miss opportunities that could have allowed collaboration in R&D with other divisions that could have led to introduction of new and innovative products. To remain a major market player, P&G needs to keep expanding its products at a global level. I do not believe that the choices between expansion into China or Europe or increasing sales in Japan are all mutually exclusive with each other. All three of the markets can be critical to the successful globalization of P&G and its brands. The European market will probably prove to be the most difficult to penetrate, yet by concentrating on specific cities and markets, there is still potential for P&G’s superior product to prevail. This option would be the lowest priority of the three. P&G will need to keep up with technology and continue with new developments if they want to remain a leader in the prestige market in Japan. In terms of short term profitability, the Japanese market is unmatched. Cesare has forecasted an  earnings growth potential of 200% in 6 or 7 years based off a $150 million sales level. However, the focus should be on the Chinese market based on the long term potential for growth and profitability. All the other major market players are already present in the market so P&G don’t want to fall too behind with their competitors. Although China has a relatively small subset of their population that can afford the expensive SK-II product, it also has the highest growth rate of skin care use at an astounding 28%. With China’s economy and GDP growing at a fast rate, the potential for more able consumers of the 1.2 billion residents is seemingly limitless. In my conclusion, the first priority is they would be to expand SK-II brand within Japan to keep expanding its products at a global level. The next, they should be focus on the Chinese market based on the long term potential for growth. As the lowest priority, the European market will probably prove by concentrating on specific cities and markets.

Energy transference at hypersonic velocities

I'm pretty sure we have had this discussion before so I've got one of my old copycats from a previous thread. Force travels through solid objects at roughly the speed of sound in that object, if you force a piece of an object to move at greater than the speed of sound through that medium it will simply tear whatever is holding it together without transmitting force to the surrounding structure. His gives a kind of hole punch effect If the projectile Is moving faster than the speed of sound In the target. The maximum known speed of mound is about 1 km/s in diamond, given that a dreaded shot moves at about Kim/s it is safe to assume that armor anti going to do sit. Given the momentum behind the small slug it should remain above the speed of sound in diamond until (keg*Kim/s/km/s) the total mass of matter it has punched through reaches 5. 3 tones.Second, things heat up when they are compressed as given by the perfect gas law (at these energy densities it is close enough for our purposes despite everything being solid) so when the projectile gets compressed it heats up, if it heats up to the correct bevel it melts, vaporizes and turns into plasma, that depends on the energy densities present (FUSION). So when a solid slug hits the armor the first thing which will happen Is that the slug punches a hole clean through the armor, no if's, no buts.Then the pressure wave begins to propagate through both the armor chunk which has been torn out and the projectile, the amount of pressure in this wave is so immensely fugue that the matter instantly becomes plasma shortly followed by becoming a angular fireball. The only question left is how far does the projectile reach inside the ship until you can top modeling It as a projectile and have to start modeling It as a nuke. He Irony here Is that armor essentially contains the fireball Inside the vessel Instead of keeping it on the outside. This is also why whippier shields are effective, the small layer of matter makes a hyper velocity impact under go the pressure induced explosion and become a far less damaging gas which Is then repelled by the actual armor of the vessel. Than weapons are a whole different ballgame. Nationally what comes out of a Than weapon can be considered a mass driver slug (the fact that it is molten doesn't tater, the impact velocity is so far beyond the speed of sound in the target and projectile that it's irrelevant) but in this case instead of being a CACM long cylinder or even a Javelin It is a long thin wire which probably only has a cross section measured In tenths of millimeters and a length In the hundreds of meters. ND punches a hole, the pressure wave propagates back through the projectile, as the pressure wave passes it explodes with the force of a nuclear weapon. So far normal. BUT Because the projectile is so long and traveling orders of magnitude faster than it's peed of sound, once the front end explodes it leaves relatively clear (exploded) space for the next sectio n of the projectile to pass through anus strike deeper into the target, Just like a pulsed laser or a multiple impact kinetic weapon like metal storm. His happens over and over and over again, the end effect is that a Than weapon will punch clean through a ship and out the other side which leaves a nice neat little hole.

Case Brief, Tax Law Study Example | Topics and Well Written Essays - 500 words

Brief, Tax Law - Case Study Example Between 1913 and 1948, each person was supposed to be taxed on their own without considering their marital status. In 1948, the Revenue Act spelt out that each married couple was supposed to file a joint return then remit double the tax that would be paid by a single individual (Fox 59). In 1969, a new class of tax payers called the two wage-earners married couple with a greater combined tax burden. This was the root cause of the "marriage penalty." ii. Does the ‘marriage penalty’ deny a person their freedom and rights in marriage? How is it related on contravenes the Fourteenth Amendment of the US Constitution which guarantees individual freedom? Analysis: The court addressed the issue of the Fourteenth Amendment and the constitutionality of the Internal Revenue Commission laws. While acknowledging that the law offers individual liberty, it was held that the "marriage penalty," in no way, violates the constitution. Besides, while accepting that this law has some adverse effects on individual taxpayers, it is an essential close in the constitution. Tax compliance is a duty and a responsibility of a patriotic citizen. IRC Section 1(D) clearly stipulates that married couple with higher incomes like the Drukers have to fall into a new category from other couples with less income. After all, the court confirmed, Revenue Act of 1948 states such married couples are supposed to file a joint tax return and double their remittances. I.R.C. Sec. 6694 (a) which forms part of the Tax Reform Act of 1976 imposes a penalty of $100 for any deliberate or intentional underestimation when filling tax returns. Such a violation constitutes neglig ence which is punishable by law. Revenue Act of 1948 states such married couples are supposed to file a joint tax return and double their remittances. I.R.C. Sec. 6694 (a) which forms part of the Tax Reform Act of 1976 imposes a penalty of $100 for any