Financial Accounting Of Liquidation Company †MyAssignmenthelp.com

Question: Talk about the Financial Accounting Of Liquidation Company. Answer: Presentation Liquidation of an organization is a procedure by which an organization closes down the entirety of its activities, shuts its books and auctions every one of its benefits with the assistance of a vendor. The organizations must designate an outlet as required by the law. The most significant thing, that the organization is running into loses and needs more cash to take care of its obligations, there might be chances that the account holders are not satisfying the organization their obligations in view of which the organization needs more assets. There are chances that the organization can't adapt up to the wild rivalry and that has prompted its liquidation. There can be intentional or automatic liquidation relying upon the circumstance of company(Bae, 2017). In light of every one of these reasons, the chiefs or the administration of the organization can decide on liquidation, yet that must consistently be the final retreat, on the grounds that a ton of partners are subject to the organization. In situations where the organizations don't propose the liquidation they there are chances that they can get exchanged. Besides, on the off chance that the organization gets wiped out and the chief proposes for liquidation, he needs to do likewise at the earliest opportunity in any case his own advantages would likewise be at risk for the liquidation purposes. This ensures the individuals, chiefs and creditors(DeZoort Harrison, 2016). Liquidation is otherwise called twisting up and it proposes the official conclusion of an organization and its books. There can be numerous different reasons other than the previously mentioned reasons premise which the organization may consider liquidation like business being begun however is running for an inappropr iate reasons, insufficient working capital of the organization, the area probably won't be correct, the money related aptitudes may not be adequate, poor promoting or absence of wanting to build up the right plan of action, extraordinary rivalry in the market, and so forth. Morals administration in clarifying the companys budgetary pain In this given contextual analysis, we will examine the purposes for the liquidation of one of the top instructive organization in Australia, the ABC Learning organization. Different organizations being One tel telephone organization which sold in 2001 significantly in the wake of being one of the monsters in Australian media transmission business and having more than 2 million customers across 8 countries. The third and last organization being evaluated here is the HIH insurance agency which was the second biggest insurance agency in Australia yet sold in 2001 with misfortune estimating over $ 5.3 billion. This is viewed as one of the major corporate breakdown in the historical backdrop of Australai. There were a few reasons that had prompted the liquidation of the organization and all the related conversation have been given beneath yet the significant explanation which was discovered regular in every one of these organizations is the absence of inward control in the organization, a dministration being at inadequate level, vital blunders, improper evaluating arrangements, non correspondence and detailing of mistakes and cheats to the top administration and window dressing. The degree of review being accomplished for the 3 organizations is likewise to be examined here as every one of them neglected to point the material misquote in the money related statements.(Grenier, 2017). The instance of liquidation with ABC learning, HIH Insurance and One Tel telephone organization: Major elements and whether liabilities were a central point adding to the liquidation ABC Learning Company is one of the top instructive organizations in Australia; it has an enormous number of instructive focuses that give essential and auxiliary level training to youngsters in Australia. The organization was gaining colossal benefits according to the records and afterward after the new reviewers assumed control over the organization. They discovered there were a ton of issues in the records of the organization and that had prompted its liquidation. Hence the organization didnt performs well inferable from its misbehaviors that couldn't cover the equivalent and that prompted its liquidation. Countless speculators and partners who had put resources into the organization were gravely influenced. The examiners of the organization were considered answerable for their activities and were approached to legitimize the equivalent. In the midst of this, it went into liquidation in the year 2008 and was repurchased by Goodyear Early Learning in December 2009 which presently wo rked in 650 centress across Asutralia(Sonu, et al., 2017). The organization couldn't pay to its loan bosses and thus, evaluator declined to sign the review report for the year 2008 expressing that the books of records are physically misquoted throughout the previous barely any years and should be updated and reevaluated contemplating the right picture. On account of unability to take care of its banks on schedule, it needs to go into willful liquidation in 2008. The youngster care bolster organization began in the mid 2000s and the quantity of focuses began to become steadily later on getting 2300 over the major maket and countries. It additionally procured not many of the huge organizations to grow its business and reach. It turned into the market head in Australia as well as caught 1% advertise in the US. It was pulling out all the stops and making colossal benefits in the year 2004 and 2005 when it had a benefit level of 15-20%. In any case, in the midst of this, its obligation parcel additionally jumped on expanding and in the process th e organization had a tremendous obligation trouble which it couldn't pay. Its offer costs fell definitely in 2007 by over 40%. There were numerous explanations behind this sensational breakdown yet one of them was inaccurate valuation of the acquisitions done and absence of interior control and administration in the organization. Instead of due deligence of the organizations to be gained by ABC realizing, what was happening is just elastic and stamp movement in the organization without appropriate approval. Later the examinations by the legal counselors demonstrated that the organization was not satisfying the corporate administration and the morals of the business and there were tremendous multi million differnces in the valuation of the arrangement. (Jones, 2017) Instead of having the speculation audit council, it had a universal system of the board bunch endorsement which was simply a stepping movement. It likewise came to see that the organization had paid to one of different organizations some $ 70 Mn rather than the real valuation which came to $ 30 Mn from the free valuer. Thusly, ABC learning expande d its risk without anyone else activity of not approving the arrangements based on the pay streams and other significant segments. The breakdown of the ABC learning through every one of these years was owing to the absence of corporate administration in the organization only 9 months before its liquidation. (Fay Negangard, 2017). In the exemplary instance of HIH insurance agency, the organization crumbled inferable from the wrong and flighty valuation of the assumed control over substance FAI insurance agency and its aggresice goal of bookkeeping. Inspite of enduring enormous misfortunes in the most recent year, the CEO office of HIH insurance agency got millions as the severance bundle taking into account the acquiescence presented by him and year before the conclusion of the company.The liquidation worldwidy affected the development and lodging business alongwith the re-insuarnce business. Its tasks principally included guaranteeing administrations, speculation financing and property managing and it was discovered that the forceful bookkeeping methodology at the hour of obtaining of CE Health International where the liabilities were downplayed alongwith the stores of the organization. There was no due deligence being done at the hour of obtaining and wrong divulgences were being made to the general populati on as far as the net resources a liabilities being held by the organization and evaluators were paid AUD 1.7 Mn for this undertaking. Later on when the real figures were flashed, the misfortunes of the organization duplicated from $ 100 Mn to $ 200 Mn to $ 300, etc and the resultrs were rarely distributed. Thus, with everything taken into account it was a consolidated impact of numerous different variables including poor review quality which can be ascribed to liquidation of HIH. The third organization i.e., One Tel telephone organization which was previously an unrest among the adolescent for its cell phones and internet providers, promoting and data framework, and so on was one more casualty of the powerless interior control forms and was eventually exchanged. The significant explanation for this was exaggerating the deals to around multiple times dependent on the past patterns of 1997 to 2000 when the business rose by 127%, 40%, 57% and 100% individually. Inspite of gigantic development in income numbers, the benefits couldn't be adjusted in light of the fact that One tel bought extra range licenses than required and utilized assets from open too, in any case, in the year finished 30th June. 2000, Tel had lost $291 Mn and offer costs tumbled to as low as $ 1. Other than the antagonistic state of the offers at the business sectors, it contined to pay its executives liberally at $ 0.56 Mn as compensation and $ 6.9 Mn reward. Subsequently, it went cashless an d out of cash unfit to take care of its obligations. This made the indebted as well as constrained the organization to lay off around 1400 workers in 2001. The frail interior control by the executives permitted an inappropriate data to stream to the administration and the partners without appropriate approval. Corporate administration was thoroughly being abrogated for this situation and its monetary reports were not any more a decpiction of the genuine situation. The deals, however the whole receiables, the EBITDA, creditor liabilities and the preliminary parity was misquoted. It was where the gatherings were demonstrated to be immensely high when contrasted with the market contenders and thus was only a type of window dressing. End We see that there are a great deal of elements that drives an organization into liquidation. There are numerous reasons that lead to this. The most significant being the strategies of the administration which are frequently not in a state of harmony with the standard principles and practices. The organization can exchange from multiple points of view, some of the time when the

Theme of Conflict in Romeo and Juliet Essay Example For Students

Topic of Conflict in Romeo and Juliet Essay Romeo and Juliet Romeo and Juliet is one of Shakespeares generally renowned and famous plays. It recounts to the narrative of two starcrossd darlings and addresses such topics as Romance yet additionally disaster. Anyway it likewise contains topics of viciousness/strife/demise. The play starts with an introduction which is somewhat of a synopsis of the play yet doesnt part with all the subtleties of the play to the crowd as it incorporates the setting of the play and a touch of foundation data. At that point a fued is presented straight away between the more youthful age of the two adversary families which are the Montagues and the Capulets. We will compose a custom paper on Theme of Conflict in Romeo and Juliet explicitly for you for just $16.38 $13.9/page Request now I will inspect the subject of contention in Act 1 Scene 1 and Act 3 Scene 5. Here we have the initial scene set in Verona. With off color chitchat, Sampson and Gregory talk about their contempt towards the place of Montague and spot two Montagues and examine about inciting a battle without overstepping the law. Sampson chomps his thumb at the Montagues which is viewed as an exceptionally offending motion which results a battle breaking out. In shakespearean occasions, Women were viewed as a keeps an eye on ownership and reserved no privilege to instruction. Ladies in those days were to have kids and take care of the house. Prostitution was very enormous in those days and it identifies with Gregory and Sampson, talking of assaulting Montague ladies. Stage heading are utilized all through the play. They battle is a case of one which is utilized in this scene soon after Tybalt communicates his conclusion towards Peace. When They Fight shows up, that is where it gets physical and severe. After Prince Escalus has distraught his discourse on the fight the Montagues and Capulets understand that they cannot battle any longer as a capital punishment has been initiated. Ruler Escalus simply needs Verona to be a place where there is not war yet harmony. In the following scene I will look at, we see struggle yet in an alternate path for what it's worth among father and girl (Lord Capulet and Juliet). Soon after Romeo has escaped into oust, Lady Capulet educates Juliet regarding Capulet’s plan for her to wed Paris on Thursday, disclosing that he wishes to fulfill her. Juliet is horrified. She dismisses the match, saying â€Å"I won't wed at this point; and when I do, I swear/It will be Romeoâ€whom you know I hate†Rather than Paris† (3. 5. 121â€123). Capulet enters the chamber. At the point when he learns of Juliet’s assurance to oppose him he gets rankled and takes steps to abandon Juliet in the event that she will not obey him. When Juliet importunes her mom to intervene, her mom denies her assistance. This scene is increasingly about the vicious language and conduct of the dad to his little girl as it is viewed as misu se. Capulet yells unpleasant comments at Juliet, for example, Disobedient scalawag! . This is on the grounds that she had ignored her dad. Capulet had made his assertion understood to Paris that Juliet will wed him and in them days what the man in the house said goes and for Juliet to ignore her dad is viewed as an affront. In them days, you didnt wed for adoration however for security and your dad would pick somebody appropriate. Capulet feels as if Juliet should be appreciative that he has discovered an ideal counterpart for her. The language of the dad towards Juliet sort of differences towards Gregory and Sampsons dicussion about assaulting Montague ladies as both appear to place ladies in a lower class as it resembled that in those days. The play Romeo and Juliet must have a contention since; it is one of the primary subjects in the play. The contradictions and battle between the two family, that is Capulet and he Montague, their kids Romeo and Juliet who really were enamored with one another wind up biting the dust. Along these lines, after this occurrence, the squabbles stop between the two families. The entire play begins in view of the shared antagonistic vibe and struggle between the Capulet and the Montague and finishes with catastrophe of two darlings. .ua48b5e36024797a7c19d3c9ecb7b7534 , .ua48b5e36024797a7c19d3c9ecb7b7534 .postImageUrl , .ua48b5e36024797a7c19d3c9ecb7b7534 .focused content territory { min-stature: 80px; position: relative; } .ua48b5e36024797a7c19d3c9ecb7b7534 , .ua48b5e36024797a7c19d3c9ecb7b7534:hover , .ua48b5e36024797a7c19d3c9ecb7b7534:visited , .ua48b5e36024797a7c19d3c9ecb7b7534:active { border:0!important; } .ua48b5e36024797a7c19d3c9ecb7b7534 .clearfix:after { content: ; show: table; clear: both; } .ua48b5e36024797a7c19d3c9ecb7b7534 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; murkiness: 1; change: obscurity 250ms; webkit-progress: mistiness 250ms; foundation shading: #95A5A6; } .ua48b5e36024797a7c19d3c9ecb7b7534:active , .ua48b5e36024797a7c19d3c9ecb7b7534:hover { haziness: 1; progress: darkness 250ms; webkit-progress: murkiness 250ms; foundation shading: #2C3E50; } .ua48b5e36024797a7c19d3c9ecb7b7534 .focused content zone { width: 100%; position: rela tive; } .ua48b5e36024797a7c19d3c9ecb7b7534 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content embellishment: underline; } .ua48b5e36024797a7c19d3c9ecb7b7534 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .ua48b5e36024797a7c19d3c9ecb7b7534 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; outskirt sweep: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-outskirt range: 3px; content adjust: focus; content adornment: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .ua48b5e36024797a7c19d3c9ecb7b7534:hover .ctaButton { foundation shading: #34495E!important; } .ua48b5e3 6024797a7c19d3c9ecb7b7534 .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .ua48b5e36024797a7c19d3c9ecb7b7534-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .ua48b5e36024797a7c19d3c9ecb7b7534:after { content: ; show: square; clear: both; } READ: Susan Glaspells Trifles EssayThe plentiful swordplay all through the play influences the subject of contention utilized in ? Romeo and Juliet?. In this play, there are unconstrained activities of the characters as opposed to their considerations. There are numerous kinds of contentions to be showed up in this play, for example, family clashes society clashes and age clashes. At the point when woman Capulet needs Juliet to wed Paris however Juliet needs to wed Romeo, seems, by all accounts, to be a contention between them. There is additionally strife in the two families and their general relationship with their youngsters .

Be Social

Be Social I like to tell myself that Ive escaped my high school demons. That the idea of a conversation with a stranger or a big party event doesnt still make my heart beat at an uncomfortable rate and tie up my tongue to the point where it numbs my mouth. Or that the strange hierarchy that existed in my high school is defeated here, that I have no reason to avoid eye contact or nervously crack my knuckles when I talk to someone who isnt like me. Not like me in the sense that had we gone to the same high school, they wouldnt have even bat an eye at my existence. A common theme Ive noticed is that a lot of this is self-imposed, that I purposefully other myself to maintain my identity and push this narrative that I dont quite fit in. But its become so much of a habit that I truly dont feel like it sometimes. Surrounded by pretty, skinny, pale East Asian girls clad in their tight-fitting black dresses and perfect eyeliner, my tan skin and clunky shoes and overall just height made me feel like a clumsy giraffe among the rest of the herd. Every ounce of self-esteem I had was gone in an instant. My dress felt too tight, showing off the pudge of my stomach. I would never have their flat stomachs, their slender legs, their porcelain skin. Everyone seemed to know each other, screaming out each others names on sight and placing air kisses on each others cheeks. Whip out the phone and take a photo. The moment I stepped in the house I knew I had made a mistake, that this night was already off and I had fabricated something out of nothing. I clung on to my friend because I knew she would anchor me throughout the night. Had I gone alone, I probably wouldve spent five minutes there and then made up some excuse (Ive got a pset I forgot about! Whoops, left the stove on haha Yeah, my roommate needs me) to get out as fast as possible. I tried to convince myself that this wasnt high school, that I could fit in with this crowd. I could belong here if I wanted to. Quick, just do what they do. Oh my god, hey! I havent seen you in so long. How  are you? High pitched, strained, forced. Trying too fucking hard. Tone it down. Hey look, my friend said, we know her! Maintain a conversation. Maintain a conversation. Maintain a conversation. Youre a fucking human being, how hard is it to do this? Make something up. We should definitely meet up soon! Yeah, this will never follow up. Yes! Id be so down. I wish I could be like you. Youre so pretty! Throw a compliment back. Oh my god, stop, look at you! Am I doing it? Is this blending in well enough? Distract yourself. You dont have enough content to keep this going. Im going to go grab more drinks01 non-alcoholic! :^) and food. Panic, panic, panic, run. Stuff your face. God, now you look even more awkward just hunched over the food to avoid conversation. Pathetic, pathetic, pathetic, go back. I return back to the sofa. My friend excuses herself and I try and distract myself with my phone. E-mail. Instagram. Back to my e-mail. Refresh. No new e-mails. Snapchat. Front cam. Fuck, is that what I really look like? We should take a picture! No, I look awful.   Oh my gosh, yes!! Take the picture. We look so good in this. Im awkwardly posed next to them, hovering over them by a couple inches with my hair askew. They look great, though. Haha, yeah! Get me out of here. Shit, where did she go? I frantically look around for my friend. I am without an anchor. I am drowning. I am lost in a sea of unknown faces. Suddenly, I see her talking to someone. Dont interrupt her, shes in conversation. But I really need to because if I stand alone any longer someones going to notice and then someones gonna pity me and then someones gonna talk to me and  I cant have that. Interrupt the conversation. Hey! Sorry, lost you for a bit. Thats good, have you met ____? No, I havent. And I just missed her name. God fucking dammit. Carry conversation like a  normal human being. I gotta get leave. But then itll look bad if I leave. After some food and comfort, I go downstairs with my friend. I feel more relaxed. Okay, you can do this now. Maybe. Yeah, no, whatever. Just sink into the background and no one will notice. Its loud music and everyones singing along and I sink back into my chair and sing along with my friend, as I rest my head on her shoulder and scream out the lyrics. Im here because I thought this night would go differently. It was my stupid way of showing myself that I had grown up from high school, that parties didnt scare me like they used to. That I could talk to whoever I wanted to without feeling afraid. That I could hop around social circles with ease because thats the kind of person I wanted to be. But now Im mad at myself because I dont know why I needed to do this in the first place. It was some stupid ploy to what? Prove something to myself? Prove  what? Or maybe I saw it as a chance to live out my dreams of feeling like the popular kid and go to a party and shed away all that high school awkwardness. I wanted to be those girls I saw at the entrance. I wanted to be beautiful and slender and pretty. I wanted to have a boy on my arm and have him introduce me to his friends and I wanted to have a large circle of girlfriends and just walk into that party and own it because I would be in my element. Just this once, just this  once, I wanted to be that girl. I wanted to feel like that girl and so I put myself in this situation and forced myself to do it, thinking naively that I could be her for a night, but all of that was thrown out the window when everything came flooding back and I realized I couldnt and I would never. Ever. Be that girl. And with all my anger and frustration, mainly directed at myself, I left. Thanks for the invite, have fun. And I found refuge in a quiet dorm with three good friends, listening intently as I recounted the night and covered my eyes with my hands and let out a sigh. I had fucked up the night. And my dreams of having a nice fun night where I would grow into this person I had wanted to be in high school and college were destroyed. It was then when I came to the realization that maybe I shouldnt try to be that person. That I didnt need to go out to parties and force myself into awkward social situations to feel better about myself. That my high school demons are, in fact, gone because I overcame my fear of living on an all girls floor after having bad interactions with female friends my entire life. And that in and of itself was a huge step forward. I had a loving friend group that was significantly larger than any Id ever had before, which was another step in the right direction. Looking back on the night, there was a lot that happened. I had the first panic attack of my college career, though it wasnt as obvious as previous ones. Short quick breaths in a cramped bathroom stall, hands shaking as I forced myself to steady them. Looking in the mirror trying to primp myself up to make it look like I wasnt on the verge of exploding. Adjusting my dress so I could feel as good as I felt when I first left rather than when I arrived. I realized I didnt need to force myself to be this strange, falsified image of what I thought was cool and could instead just  be. I know that there are plenty of these kinds of moments that are going to happen, where Im going to be out and about and suddenly every bad memory from high school comes flooding back and my feet are glued in place and I want to scream but nothing comes out. And I want to cry but no one notices because I dont want them to. Theres still some trauma left there, where I become hyper-aware of my every move. Every hand gesture, every word spoken, every stride. I start to panic and wonder if the person Im with can sense it, too. If they can feel the awkwardness practically oozing out of my every pore like sweat beads. If they can read the fear written across my face. Dont get me wrong, I still love parties. But I dont like big ragers with 70 strangers piled into basement so sweaty that the walls are wet to the touch. I enjoy smaller get togethers with fun games and movies and good company. Im slowly coming to a point where Im okay with myself, where Im not going to force myself to go out to uncomfortable events for the sake of molding myself into someone Im not. But at the same time, Im going to continue to push myself out of my comfort zone, just in aless toxic way. Ill go out to more study breaks. Ill try and make more friends in other dorms. But Im not going to do it for the wrong reasons, like this one. Im not going to go to be something Im not, Im going to go to learn more about the someone I already am. And thats good enough for me. Post Tagged #just messy gyorl things uwu non-alcoholic! :^) back to text ?

Parenting Is An Adventure By Discovering Blake - 950 Words

Parenting is an Adventure We were so excited to start our family! When we brought home our beautiful, healthy, baby boy that sunny day in August, we had no idea that he was anything else other than perfect. As we watched him build with blocks we wondered, will he be an architect? While he worked his little wooden puzzles, we relished in the thought that he could be the scientist who discovers the cure for cancer! There are many different parents and parenting styles; however, there are three creeds for every good parent to follow: hope, optimism, and determination. Discovering Blake has autism made us reevaluate our parenting style, but in no way diminished our hopes and dreams for his future. Blake has grown to enjoy social interactions more as he has gotten older. We were determined to make social interactions a source of joy for our son, instead of a source of anxiety. When Blake was a young child, he would not interact with peers; instead he would participate in parallel play. At times it would seem that he had a time limit with social interaction and would become agitated if it continued beyond the point he was willing to participate. To help counter some of these tendencies, beyond his normal therapy visits, we took him to as many social gatherings as we could. Offering him the opportunity to practice his social skills was the best thing we could do to help him. As he has gotten older Blake tolerates social interaction for much longer periods of time and initiatesShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesUniversity Anne Berthelot, University of Texas at El Paso David Bess, Shidler College of Business at the University of Hawaii Bruce Bikle, California State University, Sacramento xxx Richard Blackburn, University of North Carolina–Chapel Hill Weldon Blake, Bethune-Cookman College Carl Blencke, University of Central Florida Michael Bochenek, Elmhurst College Alicia Boisnier, State University of New York William H. Bommer, Cleveland State University Bryan Bonner, University of Utah Jessica Bradley, Clemson

Look Back Into Anger By John Osborne - 2819 Words

CHAPTER – 2 Concept of Kitchen Sink Realism and Angry Young Man in Look Back in Anger Introduction of Look Back in Anger The play Look Back in Anger (1956) is written by John Osborne. The play is actually a love triangle involving an educated young man of working class origin Jimmy Porter, his upper-middle-class wife Alison, and her haughty best friend Helena Charles. Cliff, who is a true friend to both Jimmy and Alison, and attempts to keep the peace. The play was a huge success on the stage, and initiated the term angry young men to describe Osborne and those of his generation who employed this harshness of realism in the theatre. Look Back in Anger is thoroughly an autobiographical play in one respect. The hero Jimmy, is deeply involved in â€Å"class-war†, in a same way as the author was. It also contains some parts Osborne s earlier life, for example the wrenching speech of seeing a loved one die, was a replay of the death of Osborne s father, Thomas. The play is best remembered for, though, are Jimmy s attacks, he is the main speaker in the play and most of the dialogues are given to Jimmy. Many dialogues directed against the female characters, and this is a very distinct echo of the playwright s uneasy relationship with women, starting with his own mother, Nellie Beatrice, described by Osborne in his autobiography.Show MoreRelatedLook Back in Anger as an Extraordinary Play / John Osborne as a Dramatist / Social Issues in Look Back in Anger / Look Back in Anger as a Mouthpiece of John Osborne1613 Words   |  7 PagesLook Back in Anger as an extraordinary play / John Osborne as a dra matist / Social issues in Look Back in Anger / Look Back in Anger as a mouthpiece of John Osborne The first production of John Osbornes Look Back in Anger in 1956 provoked a major controversy. There were those, like the Observer newspapers influential critic Kenneth Tynan, who saw it as the first totally original play of a new generation. 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However, the type of roles, the type of characters portrayed, and the purpose the women’s roles have in developing the plot and themes vary in each play. As demonstrated by The Importance of Being Earnest and Look Back in Anger, the majority of women’s roles ultimately reflect that womenRead More Critical Overview of Play Look Back in Anger Essay2087 Words   |  9 PagesLook Back in Anger Critical Overview Look Back in Anger has been recognized as a bombshell that blew up the old British theater. However, when Look Back in Anger opened as the third play in the repertory of the English Stage Company at the Royal Court Theatre (a company that had been founded the year before precisely to stimulate new writing that would have contemporary relevance), it was not an immediate success. 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The early heavy metal musicians decided to tune their guitars down, increase the tempo, play guitars and drums faster, and get a more grungy sound. The musicians also decided to wear tight, ripped, black clothing, chains, spikes, and combat boots. Most people did as anyone wouldRead MoreBritish Literature Essay1614 Words   |  7 PagesBritish Literature 1. the Middle Ages the oldest literature monument of the Anglo – Saxon period is the old Germanic legend called BEOWULF. This heroic poem is about the strong and courageous pagan hero Beowulf John Wycliffe – is a professor of Oxford University. With his students he translated the whole Bible into English - he influenced Master Jan Hus and our Hussite movement very much 2. the renaissance and humanism Geoffrey Chaucer – Canterbury Tales – brilliant portrait of 30 pilgrims

Criticality and Creativity Free Essays

Individuality is the state or quality of being an individual; a person separate from other persons and possessing his or her own needs or goals. Individualism promote the exercise of one’s goals and desires thus one values independence and self reliance while opposing external interference upon one’s own interests by society and institutions such as the Government. Liberty is the ability of individuals to have control over their own actions. We will write a custom essay sample on Criticality and Creativity or any similar topic only for you Order Now John Stuart Mill a philosopher, on his article Liberty under the chapter of Individuality as One of the element well-being has made an imperative that that human beings should be free to form opinions, and to express their opinions without reserve. This is of beneficial consequences to the intellectual, and through that to the moral nature of man, unless this liberty is either conceded, or asserted in spite of prohibition. He recognized the difference between liberty as the freedom to act and liberty as the absence of coercion. Individuals should be given the chances to come up with opinions or ideas and be allowed to express them without been stopped. For example the Government should not refuse an individual to put into action their new ideas but should rather motivate them. It should not stop them because it thinks it can do better than them but should facilitate the idea by providing the necessities such as fund and freedom. Individuals can come up with opinions or ideas that may benefit them but at the same time impose a problem to others. The liberty of the individual must be thus far limited; he/she must not make himself a nuisance to other people. But if he refrains from molesting others in what concerns them, and merely acts according to his own inclination and judgment in things which concern himself, the same reasons which show that opinion should be free, prove also that he should be allowed, without molestation, to carry his opinions into practice at his own cost. When individuals are given the freedom to come up with new ideas and exploit them, it encourages them to want to come up with better ideas, learn from their experiences thus promoting their creativity and developing criticality in them. The human faculties of perception, judgment, discriminative feeling, mental activity, and even moral preference, are exercised only in making a choice. He who does anything because it is the custom, makes no choice. He gains no practice either in discerning or in desiring what is best. The mental and moral, like the muscular powers, are improved only by being used. The faculties are called into no exercise by doing a thing merely because others do it, no more than by believing a thing only because others believe it. If the grounds of an opinion are not conclusive to the person’s own reason, his reason cannot be strengthened, but is likely to be weakened, by him adopting it and if the inducements to an act are not affected by, or rights of others are not concerned, it is so much done towards rendering his feelings and character inert and torpid, instead of active and energetic. This is because originality is a valuable element in human affairs. There is always need of persons not only to discover new truths, and point out when what were once truths are true no longer, but also to commence new practices, and set the example of more enlightened conduct, and better taste and sense in human life. How to cite Criticality and Creativity, Papers

Computer Security Breach Took Place At Experian or T-Mobile

Question: Discuss about the Computer Security Breach Took Place During September-December 2015- At Experian or T-Mobile. Answer: Introduction Digitalization and technological advancement has occurred at such a pace that it has become difficult for the companies to fight against the ever increasing hacks, simply because with each advancement, the kind as well as the number of hackers has also increased. One of the most stunning and shocking security breach that occurred in October 2015 was when Experian, announced that a business unit of it has been attacked. The contravention is said to have happened on a server which stores personal information of about 15 million customers and applicants of USA on behalf of one of its clientele T-mobile. The hack has happened of both new applicants as well as those applicants whose credit check was yet to be done for the services or financing of the device for the three year period of 2013 to 2015 (Cheng,2015). On investigation it has been concluded that data such as names, addresses, phone numbers, date of birth and some of the encrypted fields such as the Social Security number and the ID numbers which were mentioned in the passports and the driving licenses of the applicants were hacked by the attackers. Assessment Of The Issue On analyzing the said hack, it is understood that the main focus of these hackers were to attack a particular server of Experian that had stored the crucial and confidential information of T-mobile customers and the server which was used to safeguard the information of those customers whose credit corroboration for the two year period September 2013 to September 2015 was to be conducted. The time of occurrence of the said hack was very small and the occurrence of the malafide attack happened within closed doors. Here the hackers focused their entire vision only on attacking the T-mobile data stored server and nothing else (Chabrow,2015). Sources have revealed that Experians Decision Analysis credit information support portal allows entry without any pass-codes to every individual, who are authorized to upload haphazard file attachments of various types without any restrictions and also authentication with regards the creditability of the file being uploaded. It is this accessibility which had given the attackers a prospect to instill malafide and spiteful attachments within the main server. These infused files and attachments caused T-mobile suffer the attack of leakage of confidential data of its consumers (Pagilery,2015). The CEO of T-Mobile took a very wise decision of protecting the customers whose data had been compromised and post the same deal with the security glitches that were present within the Experians network. It has compromised upon the goodwill of both T-mobile as well as Experian. However, T-Mobile has made all efforts to put the blame on Experian alone on whom they had believed and the fact the mobile company is very stringent with regards privacy policies (Larson,2015). But it was very important for T-mobile to counter check the past reputation and experience of Experian in the said task of storing confidential data securely. Solutions To Prevent Such Hacks However there lie various solutions which would help to protect the occurrence of such attacks in future. Some of it are that the entities whose job is to store such private information of other companies should have an upgraded system installed with adequate firewalls so that such a kind of hack can be detected well on time and necessary action be taken before much loss as it is a loss of three entities, the one who is storing the data, the one who is giving its data to be stored as well as the customers whose data have been compromised (Thielman, 2015). Experian should revisit its present practice of safeguarding data and instill stringent and stricter encryption technologies, double validation while entering any data base by the clienteles as we as the staff members, server virtualization should be buoyant and opportune scrutinizing of the system so that such infringements can be prohibited in the upcoming years (Allan, 2015). However, Experian has disclosed that the banking related data has not been leaked and that they are all safe. The company is also sending a written intimation to all the customers who are probably been infected by the attack thus extending them a no cost credit examining service for twenty four months. Warning bells have already been rang into the ears of the consumers so that if they notice any such unusual emails and similar interactions from sources which are not known to them, then the same should be ignored (Finkle,2015). Home Depot 2014- Data Security Breach 2014 is construed to be a year with many severe cyber attacks and security breaches of which some are JP Morgan Chase and Home Depot. The case study being discussed here is that of Home Depot which if not the biggest but is concluded to be one of the biggest breaches. On 8th September 2014, Home Depot declared that its payments card system had been hacked. However the investigation had started on the 2nd September and the company was still trying to analyze the level of impact and the depth of the contravention. As much as 56 million credit card details were stolen that covered a six month period from April to September 2014 (krebsonsecurity.com. 2014). This retail breach has outgrown the Targets breach of 40 million card violation. However as per the company officials, it was a very unusual kind of malware which was infected within the companys system. Assessment Of The Main Issue The main issue that was understood on the said case being investigated was the installation of such a malware which was uncommon and newer to all. After Target hack, companies had undertaken measures to safeguard their data but this malware was something different. Here the main issue was that the attacker utilized a vendors user name and password to enter the system of the network and injected a customized malware to get hold of the credit card details of the various shoppers. Thus here the main issue was the leakage of the vendors security information which led to the attack (Pagliery, 2014). The company failed to learn a lesson from the data breach of Target which had occurred in the near past and continued to use the old methodology of magstripes. Thus it can be said that the main problem here was that the usual way of installing the malware into the self check out registers were not adopted instead the same was specifically formulated in such a manner which would first and formo st elude the already installed firewall. Therefore the said attack cannot be compared to the previous retail attacks as the company had taken precautions to protect itself after the Target breach but was unaware of the fact that the hackers could think of such a different way out to hack as well. Who Were Affected And How The hack had led to stealing of 56 million customers credit card data thus impacting the banking credentials. The attackers, hacked the data of those transactions that took place between April to September 2014. The main attack has been done to the U.S. and the Canada stores of Home Depot. It was understood that the stealers were taking away the card data from the cash registers of Home Depot till 7th September,2014. The company was also equally hit by the said breach as it had hit their reputation and also led to a huge financial loss. The violation led to disruption of the normal business operations and the cost involved would be somewhere around $560 million. Home Depot had lost many of its consumers to the competitors. However, due to the duopoly kind of a market structure in which Home Depot operates, it is estimated that the company would not loose out on much revenue. One of the reasons behind the same is that the company will continue to gain in the benefits of an upbeat US e conomy and housing market. The impact that it has had is due to the lawsuits being filed by customers on them along with the claims being made by the customers for returning their lost money. Home Depot is expected to spend an amount of $3 billion due to the said fraud (forbes.com. 2015). Apart from the impact the said attack as had on the company, it has also impacted those customers whose data has been compromised. They are now scared as to the level of breach and how their credit and debit cards details would be misutilized. They would be unaware of the misutilization until and unless occurrence of the instances. Unfortunately, even if the customers were also affected yet the have no other choice but to visit the Home depot outlets only for buying home improvement goods. However, the only issue is that they have become too wary with regards the usage of cards therefore it has posed a big problem in case of huge purchases (Stempel, 2016). Another major way in which the said hack has impacted the customers is that hackers have got the accessibility to alter the PIN numbers and thus make withdrawals. They have been also selling these stolen data and the personal information of these card holders to the criminal websites internationally. How Was The Attack Carried Out The hack was carried out in a very different manner wherein the attackers had not the usual method of attacking. It is construed that they had used the point of sale (POS) malware to get inside the card terminal of Home Depot. The malware named FrameworkPOS is said to be somewhat similar to BlackPOS. The said malware targets the POS terminals with the help of a Windows operating system. US is found to be more prone to such credit card hacks simply because it is dependent upon such payment terminals that scan the magnetic stripe on the back of the card which gives a way to copy the data to the malware that gets injected within the system. Thus in this case the malware was specifically designed for attacking the Home Depot terminals due to which it could not be found by the age old anti-viruses installed (Smith, 2014). How The Attack Would Have Been Prevented The company had installed Symantec Endpoint Protection which is an anti-virus but had not activated the Network Threat Protection system. Had the same been activated then it would have been able to prevent various intrusions into the systems. Further had the company installed Point to Point encryption technology then it would have encrypted the data during the swipe as well as in the memory. Also very surprising was the kind of operating system being used by Home Depot. Windows XP is the most vulnerable to attacks. Thus upgrading the same to the latest version with adequate safeguards and firewalls would have also helped to safeguard the attack (Hawkins 2015). The segregation and divorce of the POS network from the rest of the corporate network is also one of the most sought after methods of preventing such attacks. Lastly, Home Depot suffered also due to a bad management of the third party vendor credentials. The attackers entered via a specific vendor id and password. Thus they should introduce an identity and access management solution which would help to take care of the identities and access of all the third party vendors as well. Thus the theft could have been prevented here in this case had the system been upgraded and the vendor credentials safeguarded well. Conclusion On a concluding note, it can be construed that due to the non-availability of a good system installed by Experian within their organization, the hack occurred. Had the same was protected well, then such a mishap would not have occurred. Further, even T-mobile is at fault as they had blind folded trusted Experian even when it is a well known fact that Experian had been always a party of such negligence in the past as well. Experian has earlier also had such unprotected systems installed. Therefore, T-mobile should take stringent actions against Experian so that such an occurrence can be prevented. References: forbes.com. (2015). Home Depot: Will The Impact Of The Data Breach Be Significant? Retrieved from https://www.forbes.com/sites/greatspeculations/2015/03/30/home-depot-will-the-impact-of-the-data-breach-be-significant/#2b2a04f74bf1 Hawkins,B. (2015). Case Study: the Home Depot Data Breach. Retrieved from https://www.sans.org/reading-room/whitepapers/casestudies/case-study-home-depot-data-breach-36367 krebsonsecurity.com. (2014). Home Depot: 56M Card Impacted, Malware Contained. Retrieved from https://krebsonsecurity.com/2014/09/home-depot-56m-cards-impacted-malware-contained/ Pagliery, J. (2014). Home Depot confirms months- long hack. Retrieved from https://money.cnn.com/2014/09/08/technology/security/home-depot-breach/ Stempel,J. (2016). Home Depot settles consumer lawsuit over Big 2014 data breach. Retrieved from https://www.reuters.com/article/us-home-depot-breach-settlement-idUSKCN0WA24Z Smith,G. (2014). Home Depot Admits 56 Million Payment Cards At Risk After Cyber Attack. Retrieved from https://www.huffingtonpost.in/entry/home-depot-hack_n_5845378 References: Allan,P. (2015). Experian Hacked, T-mobile Credit Applicant Data Stolen [Updated]. Retrieved from https://lifehacker.com/experian-hacked-t-mobile-customer-data-stolen-1734117798 Chabrow,E. (2015). Experian Hacks slams T-Mobile Customers. Retrieved from https://www.bankinfosecurity.com/experian-breach-a-8563 Cheng,R. (2015). Data-breach hits roughly 15M T-Mobile customers, applicants. Retrieved from https://www.cnet.com/news/data-breach-snags-data-from-15m-t-mobile-customers/ Finkle,J. (2015). Millions of T-Mobile customers exposed in Experian Breach. Retrieved from https://www.reuters.com/article/us-tmobile-dataprotection-idUSKCN0RV5PL20151002 Larson,R. (2015). T-mobile, Experian Sued Over Data Hack Affecting 15 Million. Retrieved from https://www.bloomberg.com/news/articles/2015-10-07/t-mobile-experian-sued-over-hack-on-15-million-customers Pagilery,J. (2015). T-Mobile customers info breached after Experian hack. Retrieved from https://money.cnn.com/2015/10/01/technology/tmobile-experian-data-breach/ Thielman,S. (2015). Experian hack exposes 15 million peoples personal information. Retrieved from https://www.theguardian.com/business/2015/oct/01/experian-hack-t-mobile-credit-checks-personal-information REFERENCES: forbes.com. (2015). Home Depot: Will The Impact Of The Data Breach Be Significant? Retrieved from https://www.forbes.com/sites/greatspeculations/2015/03/30/home-depot-will-the-impact-of-the-data-breach-be-significant/#2b2a04f74bf1 Hawkins,B. (2015). Case Study: the Home Depot Data Breach. Retrieved from https://www.sans.org/reading-room/whitepapers/casestudies/case-study-home-depot-data-breach-36367 krebsonsecurity.com. (2014). Home Depot: 56M Card Impacted, Malware Contained. Retrieved from https://krebsonsecurity.com/2014/09/home-depot-56m-cards-impacted-malware-contained/ Pagliery, J. (2014). Home Depot confirms months- long hack. Retrieved from https://money.cnn.com/2014/09/08/technology/security/home-depot-breach/ Stempel,J. (2016). Home Depot settles consumer lawsuit over Big 2014 data breach. Retrieved from https://www.reuters.com/article/us-home-depot-breach-settlement-idUSKCN0WA24Z Smith,G. (2014). Home Depot Admits 56 Million Payment Cards At Risk After Cyber Attack. Retrieved from https://www.huffingtonpost.in/entry/home-depot-hack_n_5845378

Benchmarking in the Investment and Banking Sector

Benchmarking involves comparing a business operations and performance ranking of a company or industry with top performers from other industries. Factors weighed include quality, time, and value. After benchmarking a company or the industry players need to improve from learning by doing things effectively and efficiently.Advertising We will write a custom essay sample on Benchmarking in the Investment and Banking Sector specifically for you for only $16.05 $11/page Learn More My industry is the investment and banking sector. Over the years the investment and banking sector has been hit hard by many challenges which have threatened to tear the industry, even to an extent leading to the winding up of some of the industry players. The most recent scandals were pyramid schemes and scrupulous deals that have seen consumers loose their lifetime investments. Also banks have been hit by the global economic downturn which saw the closure of several banking halls. This has seen lose of consumer confidence in the industry. Many customers are trading cautiously in, scared of succumbing to any scandals. The industry needs put in place measures that regulate the investment companies or associations to avoid arise of any loopholes in the industry which could expose investors to any kind of threat of their funds. The industry should improve the customers’ confidence by offering secured means of investing and guaranteeing adequate returns (McNair, Kathleen Leibfried, 2004) The industry is vulnerable to changes in the market and needs to insulate itself from rapid changes occurring in the market, to ensure that their operations are not interrupted by changes in the market. For example, the global economic downturn saw the industry players affected adversely leading to negative effects in the market. Comparing the investment and banking industry with manufacturing industry, the manufacturing industry seems more dynamic and can absorb shock in the market easily. The management team in the banking sector should to identify the top companies or industries, where they undertake related processes, and compare the results of those targeted to its own performance to study how well the others fair and how they attain that (Damelio 1995).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More For a company to appreciate the effectiveness and ineffectiveness of a particular benchmark in use, it has to look at how the practitioners of benchmarking have achieved their goals, the costs incurred or saved by the practice and the organizations insight of the process. Through benchmarking an organization can increase significantly on its supply-chain efficiency. Therefore organizations that use the benchmark techniques in their supply chains by comparing its performance against that of its competitors have typically reduced their expenses by 81 percen t. Thus those who use applicable bench marks have spent less on logistics of doing business than the median. In addition, applicable benchmarking has provided an upper advantage to companies in the market place. Also bench marking has resulted in an organization taking up other practices that result in improvement of operations such as use of, TQM, tactical planning and reengineering of their products (Pike, Neale, 2006). However there are adverse effects that may result in a company while it is benchmarking. If bench marking is poorly introduced and executed in an organization, it can result in waste of the organization’s financial and economic resources which would negatively affect its profitability at the end of the period. Therefore, though a company may introduce benchmarking in its operations it may result in negative results if not implemented in the right way making them very ineffective and costly on organization (CAMP 2006). Reference list Camp, R.C. (2006). Bench marking: The Search for Industry Best Practices That Lead to Superior Performance. MA: Productivity Press. McNair, C. J., Kathleen, H. Leibfried, H. (2004). Benchmarking: A Tool for Continuous Improvement. New York: John Wiley Sons. Damelio, R. (1995). The Basics of Benchmarking. MA: Productivity Press.Advertising We will write a custom essay sample on Benchmarking in the Investment and Banking Sector specifically for you for only $16.05 $11/page Learn More Pike, R. Neale, B. 2006. Corporate finance and investment: decisions strategies. New York: Financial Times Prentice Hall. This essay on Benchmarking in the Investment and Banking Sector was written and submitted by user Kayleigh Larsen to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Outline the main changes in Western Latin Christendom between AD 910 and 1085 Essays

Outline the main changes in Western Latin Christendom between AD 910 and 1085 Essays Outline the main changes in Western Latin Christendom between AD 910 and 1085 Essay Outline the main changes in Western Latin Christendom between AD 910 and 1085 Essay The 10th and 11th Centuries contained some of the most important changes in Western Latin Christendom in its existence. These changes have left the Church and Europe more recognisable as the establishments we know today. The most obvious of these were the reform movements in the later part of the 10th and 11th Centuries, which climaxed under Leo IX and Gregory V11. There were also several equally important but subtly different changes which contributed to the greater part of this reform. An example of this is the evangelical revival that leads to a growth in religious life, and a cleansing of the Church which climaxed in the Orthodox Schism, and the investiture contest between the Pope and the Emperor of Germany.The reform movements of the 10h and 11th Centuries sought out a moral reform whereby lay rulers would appoint good men as priests and Bishops, who would in turn hasten the reform. The movements also aimed to stop corruption in the Church, especially th e sin of simony, which was the purchasing or selling of sacred things, e.g. Holy orders. At around 1000 AD the Church was predominantly governed by lay people, who built the Churches or monasteries on their land, and consequently felt that they had the right to appoint the next priest or abbot, this became known as lay investiture, and in this sense the Church became privatised. This posed a series of problems for the Church, the most serious of which were revenues, as the revenues that it should have been receiving were going back to the families who owned the land, rather than back to the Church.Subsequently religious communities were loosing out as this lose of revenues meant that there was a decline in the qualities of their lives, and so undermined the idea of religious life, and as a further consequences there were increasing cases of simony and married priests. The result of these problems was that by the 10th century many priests, monks, and nuns were not happy, and this led to a series of reform movements, through several different communities and people.The first stage of this reform was found at the monastery of Cluny in France. Founded in 910AD Cluny was a reformed Benedictine monastery. The monks tried to revive the liturgical life of the order, concentrating on the divine office and the arts e.g. plainsong. Cluny became the centre of a series of smaller monasteries, and started the first real monastic order. As a result of this, the Abbot of Cluny was exceptionally powerful and was able to influence the rest of the Christendom in a very monastic way, the Abbots of Cluny especially took a strong stance against married priests and simony.Around the year 1000 there was a strong evangelical revival, this was based on the general belief that in the year 1000 Christ would come again. The result of this was a surge in the revival of the Church, and a strong determination to return to the purity of the early Church, this led to a rapid growth in monaster ies and several new orders of monks emerged most notably the Carthusians. There were two main fronts for this revival.The first was through the work of individuals such as Peter Damain, and Romauld of Ravenna. These were two very influential figures in the 10th and 11th Centuries. Damain was described as: A reformer of clerical laxity and a champion of eremitical and ascetic discipline.1 He had exceptional knowledge of canon law and was used by the Pope as a legate on several occasions. He wrote a book on his predecessor Romauld of Ravenna who was a hermit monk and another highly influential figure: You would think that he (Romauld) was trying to turn the whole world and to involve the entire Church in his project of monastic reform2 Romauld went on to found the Camaldolese order of hermit monks.Another approach to the reform was through Canon law, this was the study of collections of early laws that described how the Catholic Church should be governed. The largest of these collecti ons was owned by Burchard of Worms, and was called the decretum. The idea of Canon law attracted great interest as they suggested that in the past the Church had governed itself, and so provided support to the reformers over the issue of Lay investiture It was later used by the Pope and the reformers as a way of giving theological support to their arguments over Sacred Kings.At the beginning of the reform movements both the Pope and the emperor worked together, in 1012 Henry II appointed Pope Benedict VIII; and they worked well together to reform the Church. This worked because they could reinforce the reform, as Henry was able to back up the Popes decrees in his own kingdom. In 1046 however, there was a new problem, and at the Synod of Sutri the new Emperor Henry III had to resolve another Papal dispute, this time he appointed his own Pope Clement II, Clement however dies quickly and Henry appoints Leo IX. Leo had a strong personality and lots of energy; he is convinced that God se nt him to route out simony. He held 11 reforming councils in 5 Years, the first, which was held in 1949 in Rome aimed to Route out simony. Another held in Reims asked 20 Bishops and 40 Abbots to declare whether they were guilty of simony. All the bishops who didnt turn up were deposed. Several other reforming councils were held e.g. At Poitiers they agree that Priests and deacons should not live with women, and at Ingelheim they agreed that laymen could not expel or appoint clergy.Leo IX however had a serious problem in South Italy; the Normans had invaded and were encroaching into Papal land. Leo IX planned to stand up to them but at the battle of Civilate in 1053 he suffers a humiliating defeat and was captured, he is finally released; however he is a broken man. In 1054 he holds another reforming council in South Italy; this however causes an argument with the Byzantines who also owned a large area of Southern Italy. At this time there are strong tensions between Latins and the G reeks, they disagreed over the role of the Papacy and the Holy Spirit. In 1054 this argument got out of hand, and eventually Cardinal Humbert was sent to Byzantium to excommunicate the Patriarch of Constantinople, who in turn excommunicated the Pope this was the beginning of the East-West Schism. Leo dies shortly afterwards, and soon after Henry III also dies leaving behind a 6 month old son to rule.The reformers see this as an opportunity to get rid of lay investiture; this was particularly attacked by Cardinal Humbert who called for an end to lay domination as it caused moral and financial abuses among clergy. The next three Popes tried to push forward the idea that Christendom should be ruled by the Papacy. In 1959 Pope Nicholas II issued a precedent saying the new pope was to be elected through a College of Cardinals, this eliminated the power of the German King. When Henry IV claimed the crown in 1071 he found himself in a much weaker position than his father had left him. In 1 072 there was a disputed election, Pope Alexander II backed one side Henry IV backed the other, each side saw the balance of power and neither side was prepared to back down, however before the dispute could be settled Alexander died, and Gregory VII was elected Pope.Gregory was a devoted man who was devoted to St Peters rights, and held the view that Peters Church would be the mother of all churches. He was however a very controversial figure, 26 German bishops and the German emperor agreed that Gregory was not Pope but a false monk3 and called on him to resign. Gregory however intensified his campaign on for moral reform challenging the idea of Sacred Kingship saying that the clergy should be elected. He called on the lay people not to accept ministry from those known to be guilty of Simony or sexual acts. In 1075 he forbade the clergy to accept investiture into office from a layman, he put his ideas into pamphlets which he sent round Christendom, however his opponents simply dest royed them. In 1076 Gregory excommunicated Henry IV for trying to dispose of a Synod of imperial bishops, the result of this was that Henry IV could not function and a rebellion broke out. In January 1077 Henry went to see the Pope in Italy dressed only in his nightshirt to beg reconciliation. Gregory granted it, however he reserved the right to judge Henry at a later date. After this Henry soon regained power, and in 1080 a new conflict broke out, this time when Henry was excommunicated he simply seized Rome and the pope was forced to flee south with the Normans where he died in 1085.Even though Henry elected a Pope: Clement III the papacy had broken away from lay control. The Reformers elected their own popes who were accepted by the rest of the Church. Henry struggled to regain control but failed, eventually it came to a compromise, the King agreed not to invest in the Papacy; however the king was allowed to be present in the elections of Bishops and Abbots. In Europe the Lay rul ers power over the Church was limited but not abolished.The result of this reform was clear, within society there was a shift towards the Church, and the attack on the sacred kingship was successful. The prestige of the Papacy increased dramatically, however the papal victory appeared more complete within the Church. The pope made a series of declarations known as the dictatus papae which outlined the main development of the Church over the next two centuries. The Reformers made a new vision of the Church in which the Clergy were separated from the hierarchal chain that stretched from God to humanity. The reform however was not just for Kings and Popes, many ordinary citizens were forced to make religious choices, which were made more difficult in that for as long as people could remember anointed Kings had ruled the church, but were held in the balance, because the Pope had a more powerful theological argument based on Canon Law.In the end the reforms added a new level of tension a nd a new dimension of a new level of life which we can still see in Christendom today. The position of the Pope became much more similar to the view we have of him today, and the Church got rid of the idea of Sacred Kingship which would be brought up in Britain at a later date under Henry VIII. The Reformers had successfully brought the Church out of a difficult moral situation and created a modern yet classical opinion of the Church, and started many traditions which are still around today.

Healthcare system Research Paper Example | Topics and Well Written Essays - 3250 words

Healthcare system - Research Paper Example gans such as centers for Medicare and Medicaid services, Department of Justice besides Department of Health and Human Services Office of the Inspector General. It outlines important clauses of the contract including payments and price, conflict resolution, contract termination or suspension among other key clauses. The document ensures a smooth and efficient arrangement of terms of contract between the service providers and the local authorities who commission the contract. As a result of the massive financial losses that have been experienced from disloyal and non-abiding medical professionals by patients, a number of mechanisms and legal provisions have been laid down to curb this act of fraud by the professionals. Such mechanisms have seen the states recover huge amount of cash from the fraudulent activities. The issue was treated with much weight that it formed one of the debated issues that was given priority in the congress proceedings in the United States of America. The mechanisms that were put in place to curb the act included establishment of statutes by the federal government and enactment of strict health legislation reforms under the patient protection and affordable care act. This research paper looks comprehensively into the statutes that were put in place by the federal government and some of the amendments that were done to the them by the patient protection act in a bid to see the patients of the country not overexploited and abused. The federal government provided severe penalties such including criminal and civil penalties and excluding an individual from the health care programs of the federal government all as a way of combating fraud. This law is also known as the physician self-referral statute prevented a medical practitioner from referring a beneficiary of Medicaid and Medicare to a an entity to be provided with any form of health care services in case there are direct financial links between the entity and either the medical

Can you control the competition Assignment Example | Topics and Well Written Essays - 750 words

Can you control the competition - Assignment Example The firms progress in this race of competition. However, competition has been observed to be unethical at times. Firms resort to the most down trodden ways and methods to knock out their competitors. For example, the telecommunications industry today is highly competitive. Each firm knows what it needs to sell. From advertisements to deals and offers, everything by each of the firms, is highly organized and planned. However, these firms have a factor of unhealthy competition existing between them. Instead of welcoming the competition and struggling harder, they prefer demeaning their competitors through aggressive advertisements. The media has been a large shareholder of the unethical competition that firms receive. However, it cannot be criticized too much since it is also a source of healthy competition. As long as the telecommunications industry is concerned, competition cannot be avoided since a lot of profits lie with these firms. These extra profits attract new firms. The food industry has long been a competitive market. There are lots of firms making cereals but cornflakes have been a trademark of Kellogg’s alone. This is purely due to healthy competition. If this competition was controlled and other firms were disallowed from entering the cereal market, maybe Kellogg’s products wouldn’t have been this flawless (Dranove, David). Maybe it would have sit back and enjoyed its monopoly and never even tried the flavored cornflakes and those with resins and nuts. It is just competition that keeps on driving the firms to experiment. Thus competition is needed for the firm to grow. As far as the question of whether competition can be controlled is concerned, it is pretty simple to answer that in the food industry. As long as there would be demand for food, which there would be forever, there would be providers of food. As long as the providers will gain, new providers will continue to enter the market and thus there would be no way to control

Techniques for Evaluation of Evidences in Forensic Casework

Techniques for Evaluation of Evidences in Forensic Casework Modern Techniques Used For the Evaluation of Evidences Collected In Forensic Casework: A Review Abstract In the modern era, many technological developments have been made in the field of science as well as forensic science which stand powerful and strong to overcome the issues involved in forensic casework. In this review, three emerging techniques have been discussed that proved helpful for the forensic analysis. One of them is Stereo lithography which is being used for prototyping purposes which involves fabrication of three dimensional structures (3D modeling) for this purpose some complex mathematical measurements, biological and chemical informational data is required. At the second number, Ambient mass spectrometry (ambient MS) comes which is also a very emerging and powerful method for the identification of explosives materials even at the nanogram levels, for the analysis of pharmaceutical products (e.g. tablets), authentication of ink and document, identification of biological fluids such as urine and blood plasma and also for the testing of metabolites present in breathâ€℠¢s air. Third most widely used technology for glass fragments analysis is Laser Ablation Inductively Coupled Mass Spectrometry (LA-ICP-MS), even for the trace evidence collected from the criminal site. Keywords: Forensic casework, Prototyping, 3D modeling, Ambient MS, metabolites. Introduction These three powerful techniques are mentioned below: Laser Ablation Inductively Coupled Plasma Mass Spectrometry (LA-ICP-MS): Glass elements represent a very valuable class of evidence, even in trace amount. Many other materials that present in trace amount, they are simply moved from victim to defendant and ignored very simply by the accused. While in case of broken glass particles, even minor particles can be proved very helpful to find important ways of solving the hurdle like the direction and speed of the bullets and their impact on the glass that is being analyzed(1). LA-ICP-MS is a very sensitive machine that converts the glass materials into very small size, even up to their atomic size.(2) After that the matching is done of the sample that collected from the crime site. Then the similarities are checked and make the statement about the accused person, on the basis of the evaluation of evidence, collected from a crime site. LA-ICP-MS has another application of detection of non-metals and metals, even they are traces at very min or quantity(3). Stereo lithography: Rapid Prototyping technique that uses a laser beam to develop a sharp image of layer by solidifying or hardening of the photopolymer material(4). It develops images and specific 3D models by combining with Computer Aided Designing (CAD) that includes 3D confirmation point exchanging. In this way it helps to create images.(5) (6) For the analysis of different evidences, different operational 3D models are available. One of them is prototyping that is a very popular and accurate model for the manufacturing of images at high levels(7). CAD plans combine with this machine to generate 3D models in layer by layer sequence.(5, 8) Laser sintering and many other imaging processes are available like stereo lithography which involves the flow or movement of photopolymers like a jet in an inkjet apparatus.(9, 10) Ambient mass spectrometry: Ambient MS technology has been under considerations in this study, as it is the very rapidly emerging method for the identification of surface directly regardless any treatment before analyzing(11). This technology is very speedy and gives accurate results and facilitates as it involves no purification and removal of sample for the surface analysis. At Crime site many evidences present and different identification analysis are being done to study the toxicology and chemical residue concentrations. For this purpose desorption electrospray ionization (DESI)(12, 13),direct analysis in real time (DART)(14), plasma assisted desorption ionization (PADI)(15)and extractive electrospray surface ionization (EESI)(16), techniques play their important part. Working Principle of Technologies: LA-ICP-MS: This process is carried out by ICP-MS machine which involves three steps procedure(17), firstly the sample introduction mechanism in which the sample is being installed to the apparatus, and then the generated ions transfer into plasma and interface tube and last step involves the detection by using mass spectrometer detector.(17)MS was firstly built for the liquid sample analysis but now this technology is being used for gaseous as well as solid materials. A decade ago, solution nebulization (SN) mechanism was being used,(2, 3, 18) often for the introduction of sample into the MS machine for forensic analysis but it involved very lengthy and time consuming protocol , so to overcome this issue now a days ,sample introduction is being done by laser ablation (LA)(19-22). To generate ions of the sample, laser beam is used that focused on the analyzing sample .After that generated ions or ablated elements are further passed out to the next chamber, termed as plasma and MS interface region, digestion and ionization processes are being carried out for the sample in it. At the third stage for the isotopic and elemental examination, the generated ions by second chamber are transferred to the mass spectrometer detector. Then MS detector collects the ions and separates them on the basis of their charge to mass ratio and builds an analysis on that base identification of the unknown samples is done. Accordingly, solution nebulization (SN) requires high amount of sample to being analyzed even in milligrams (23-27), while some micrograms of the sample in quantity are just enough for laser ablation (LA) method. The main advantage of using laser ablation (LA) is no risk of contamination and loss of sample. Through a study, it is confirmed that laser ablation required only minimum 0.9 ÃŽ ¼g mass of sample for forensic glass analysis, while for SN system this amount range exceeded up to 500 ÃŽ ¼g to 2000 ÃŽ ¼g. Stereo lithography: Exposure of specific lengths of radioactive rays to the liquid polymer can converted it into the solid phase very quickly in this replication based process.(28) Ultra violet (UV) of very intensity is being fallen on the liquid layer of the photopolymer. By the UV light focusing onto the sample, some chemical changes occur that converts the liquid sample into the solid phase. This process involves the drawing of layers with the use of UV light onto the liquid sample surface(29). The conversion of liquid phase into solid phase is due to polymerization of the sample by UV light. This technique completes its process with the combination of different computer soft wares like CAD and CAE. Different types of liquid photopolymers are currently available that are being utilized for stereo lithography.(5) Many polymers are very strong, can resist in high temperature condition and low moisture situations. Oxygen inhibition is the big short coming that is being faced in prototyping technique by acrylates which are cured by UV rays. With the use of cationic and polymerization,(30) the hybrids are become able to test different types of liquid samples and this test involves the use of UV light. FDA gave approval to use some materials for these purposes are epoxy based material, rubbers and silicon like materials etc. Many other materials like nylon, polycarbonate, ABS and some type of resins are available in the market that can be used in the stereo lithography apparatus. In 1988, this system was developed for the forensic analysis. Ambient mass spectrometry: Cooks and co-researchers developed an ambient desorption method that involves desorption and ionization of sample collected from crime site, with the help of electrospray machine. For the identification of biological samples(31, 32), environmental study(33) and to check the pharmaceuticals products validity(34), in the field of forensics very modified techniques are settled that show accurate results, one of them is DESI as shown in Figure 1.(a)(35-37). For the chemical residues analysis as well as drugs of accused, a new approach was developed alongside the DESI termed as DART by Cody and his partners, although DESI is a very sensitive and accurate method(38). Ionization of particles is done by the ejection of nitrogen and helium light onto the surface in DART method as shown in Figure 1. (b). McCoustra developed a new emerging method that ionizes the material with the use of plasma source, termed as PADI as shown in Figure 1. (c). Zenobi, a scientist settled an instrument known as EESI to ionize the materials or particles with the use of directly inserted gal with full speed into the electro spray region of the mass spectrometry apparatus, in which the desorption of particles is done by the continuous flow of gas and this method helps to analyze the liquids and other solutions(39).   Ã‚   (a) (b) (c) Figure1. Schematics of source: (a) DESI (b) DART (c) PADI Applications in Forensics Forensic glass Analysis: Recently, FBI and other forensics groups have been involved in the usage of LA-ICP-MS as it has major application of analysis of broken glass, collected from a crime site, although this technology requires very big amount to run. Stereo lithography: It has current issues related applications like to study the anatomy of the body shape, it’s very useful in surgeries development (e.g. orthopedic) (5).For the development of prosthetic devices , stereo lithography’s use have been increased quite prominently . MRI data analysis and identification of bone injury produced by trauma have been carried out in recent time by this method. Identification of metabolites from breath: As the breath includes so many types of metabolites through which a lot of information about an accused can be generated. Metabolites can give information about meals and recently use of drug or alcohol by the suspect and it can also recognize the biomarkers(40). Ink analysis and document verification: The identification of inks used in writing of the documents or any other confidential report can prove the authenticity of the document in the law court. Ingredients of ink like organic solvents are separated using liquid chromatography and then further analyzed by mass spectrometry(34, 41). Conclusion In this article, we review the possible potential of different forensic analysis techniques for the evaluation of evidences, collected from criminal site. LA technique shows powerful potential for forensic glass analysis(42). DESI clearly illustrates the identification of biological samples, environmental study and to check the pharmaceuticals products validity(34). Stereo lithographic techniques are more precisely and accurately used for MRI data analysis(5). These emerging techniques will also play their key role to solve the issues related to forensic casework. . References 1.Suzuki Y, Sugita R, Suzuki S, MARUMO Y. Forensic Discrimination of Bottle Glass by Refractive Index Measurement and Analysis of Trace Elements with ICP-MS. Analytical sciences. 2000;16(11):1195-8. 2.Rodriguez-Celis E, Gornushkin I, Heitmann U, Almirall J, Smith B, Winefordner J, et al. Laser induced breakdown spectroscopy as a tool for discrimination of glass for forensic applications. Analytical and bioanalytical chemistry. 2008;391(5):1961-8. 3.Castro W, Trejos T, Naes B, Almirall JR. Comparison of high-resolution and dynamic reaction cell ICP-MS capabilities for forensic analysis of iron in glass. Analytical and bioanalytical chemistry. 2008;392(4):663-72. 4.Joe Lopes A, MacDonald E, Wicker RB. Integrating stereolithography and direct print technologies for 3D structural electronics fabrication. 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Analysis and comparison of glass fragments by laser ablation inductively coupled plasma mass spectrometry (LA-ICP-MS) and ICP-MS. Analytical and bioanalytical chemistry. 2003;376(8):1255-64. 23.Becker JS, Dietze H-J, McLean JA, Montaser A. Ultratrace and isotope analysis of long-lived radionuclides by inductively coupled plasma quadrupole mass spectrometry using a direct injection high efficiency nebulizer. Analytical chemistry. 1999;71(15):3077-84. 24.Sharp BL. Pneumatic nebulisers and spray chambers for inductively coupled plasma spectrometry. A review. Part 2. Spray chambers. J Anal At Spectrom. 1988;3(7):939-63. 25.Kahen K, Jorabchi K, Gray C, Montaser A. Spatial mapping of droplet velocity and size for direct and indirect nebulization in plasma spectrometry. Analytical chemistry. 2004;76(24):7194-201. 26.Mora J, Maestre S, Hernandis V, TodolÄ ± JL. Liquid-sample introduction in plasma spectrometry. 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Hunters in the Snow Essay

Friendship. What does it mean? I believe that friendship means that you’re there for a person no matter what and if they are in need then you would do anything to help them out. Hunters in the Snow doesn’t exactly define friendship. If anything it defines betrayal. Throughout this short story some of the characters do actions to their â€Å"friend.† Betrayal and loyalty is kind of the theme throughout the story and it makes a person think about who their real friends are. In Hunters in the Snow, Kenny, Tub, and Frank are all supposed to be friends, but through a couple series of events make a person wonder what exactly friendship means to them. Each one of the characters has certain traits that can lead them to betray them. Towards the end of the story, the reader starts to feel sorry for Kenny after Tub and Frank leave him in the back of the pickup while they go eat pancakes, then Frank and Tub â€Å"accidentally† make a wrong turn so they couldn’t get Kenny to hospital in time after being shot. Lack of loyalty also leads to betrayal in this short story. In the beginning, Tub and Kenny were pretty good friends, but towards the end, Kenny is almost the outcast when Tub and Frank just leave him in the back of the truck wounded while they stop and eat. Betrayal and loyalty is a key characteristic that is portrayed in Hunters in the Snow. After reading this short story it really makes on person think about the characteristics they look for in their friends. Throughout this short story it was pretty obvious that all three of the main characters lack characteristics of being a good friend, but they are all very good at backstabbing their â€Å"friends†.

Fluid, Electrolyte, and Acid-Base Balance: Introduction to Body Fluids Essay

   Fluid Compartments Water occupies two main fluid compartments Intracellular fluid (ICF) – about two thirds by volume, contained in cells Extracellular fluid (ECF) – consists of two major subdivisions Plasma – the fluid portion of the blood Interstitial fluid (IF) – fluid in spaces between cells Other ECF – lymph, cerebrospinal fluid, eye humors, synovial fluid, serous fluid, and gastrointestinal secretions Extracellular and Intracellular Fluids Water is the universal solvent Solutes are broadly classified into: Electrolytes – inorganic salts, all acids and bases, and some proteins Electrolytes determine the chemical and physical reactions of fluids Electrolytes have greater osmotic power than nonelectrolytes Water moves according to osmotic gradients Nonelectrolytes – examples include glucose, lipids, creatinine, and urea Each fluid compartment of the body has a distinctive pattern of electrolytes Extracellular fluids are similar (except for high protein content of plasma) Sodium is the chief cation Chloride is the major anion Intracellular fluids have low sodium and chloride Potassium is the chief cation Phosphate is the chief anion Proteins, phospholipids, cholesterol, and neutral fats account for: 90% of the mass of solutes in plasma 60% of the mass of solutes in interstitial fluid 97% of the mass of solutes in the intracellular compartment Fluid Movement Among Compartments Compartmental exchange is regulated by osmotic and hydrostatic pressures Net leakage of fluid from the blood is picked up by lymphatic vessels and returned to the bloodstream Exchanges between interstitial and intracellular fluids are complex due to the selective permeability of the cellular membranes Two-way water flow is substantial Ion fluxes are restricted and move selectively by active transport Nutrients, respiratory gases, and wastes move unidirectionally Plasma is the only fluid that circulates throughout the body and links external and internal environments Osmolalities of all body fluids are equal; changes in solute concentrations are quickly followed by osmotic changes Water Balance and ECF Osmolality To remain properly hydrated, water intake must equal water output Water intake sources Ingested fluid (60%) and solid food (30%) Metabolic water or water of oxidation (10%) Water output Urine (60%) and feces (4%) Insensible losses (28%), sweat (8%) Increases in plasma osmolality trigger thirst and release of antidiuretic hormone (ADH) Regulation of Water – Homeostaisis Intake – Hypothalmic Thirst Center Thirst is quenched as soon as we begin to drink water Feedback signals that inhibit the thirst centers include: Moistening of the mucosa of the mouth and throat Activation of stomach and intestinal stretch receptors Influence and Regulation of ADH Water reabsorption in collecting ducts is proportional to ADH release Low ADH levels produce dilute urine and reduced volume of body fluids High ADH levels produce concentrated urine Hypothalamic osmoreceptors trigger or inhibit ADH release Factors that specifically trigger ADH release include prolonged fever; excessive sweating, vomiting, or diarrhea; severe blood loss; and traumatic burns Disorders of Water Balance: Dehydration Water loss exceeds water intake and the body is in negative fluid balance Causes include: hemorrhage, severe burns, prolonged vomiting or diarrhea, profuse sweating, water deprivation, and diuretic abuse Signs and symptoms: cottonmouth, thirst, dry flushed skin, and oliguria Prolonged dehydration may lead to weight loss, fever, mental confusion Other consequences include hypovolemic shock and loss of electrolytes Hypotonic Hydration Renal insufficiency or an extraordinary amount of water ingested quickly can lead to cellular overhydration, or water intoxication ECF is diluted – sodium content is normal but excess water is present The resulting hyponatremia promotes net osmosis into tissue cells, causing swelling These events must be quickly reversed to prevent severe metabolic disturbances, particularly in neurons Edema. Atypical accumulation of fluid in the interstitial space, leading to tissue swelling Caused by anything that increases flow of fluids out of the bloodstream or hinders their return. Factors that accelerate fluid loss  include: Increased blood pressure, capillary permeability Incompetent venous valves, localized blood vessel blockage Congestive heart failure, hypertension, high blood volume Hindered fluid return usually reflects an imbalance in colloid osmotic pressures Hypoproteinemia – low levels of plasma proteins Forces fluids out of capillary beds at the arterial ends Fluids fail to return at the venous ends Results from protein malnutrition, liver disease, or glomerulonephritis Blocked (or surgically removed) lymph vessels: Cause leaked proteins to accumulate in interstitial fluid Exert increasing colloid osmotic pressure, which draws fluid from the blood Interstitial fluid accumulation results in low blood pressure and severely impaired circulation Sodium in Fluid and Electrolyte Balance Sodium holds a central position in fluid and electrolyte balance Sodium salts: Account for 90-95% of all solutes in the ECF Contribute 280 mOsm of the total 300 mOsm ECF solute concentration Sodium is the single most abundant cation in the ECF Sodium is the only cation exerting significant osmotic pressure The role of sodium in controlling ECF volume and water distribution in the body is a result of: Sodium being the only cation to exert significant osmotic pressure Sodium ions leaking into cells and being pumped out against their electrochemical gradient Sodium concentration in the ECF normally remains stable Changes in plasma sodium levels affect: Plasma volume, blood pressure ICF and interstitial fluid volumes Renal acid-base control mechanisms are coupled to sodium ion transport Regulation of Sodium Balance: Aldosterone The renin-angiotensin mechanism triggers the release of aldosterone This is mediated by juxtaglomerular apparatus, which releases renin in response to: Sympathetic nervous system stimulation Decreased filtrate osmolality Decreased stretch due to decreased blood pressure Renin catalyzes the production of angiotensin II, which prompts aldosterone release Adrenal cortical cells are directly stimulated to release aldosterone by elevated K+ levels in the ECF Aldosterone brings about its effects (diminished urine output and increased blood volume) slowly Cardiovascular System Baroreceptors Baroreceptors alert the brain of increases in blood volume (hence increased blood pressure) Sympathetic nervous system impulses to the kidneys decline Afferent arterioles dilate Glomerular filtration rate rises Sodium and water output increase This phenomenon, called pressure diuresis, decreases blood pressure Drops in systemic blood pressure lead to opposite actions and systemic blood pressure increases Since sodium ion concentration determines fluid volume, baroreceptors can be viewed as â€Å"sodium receptors† Atrial Natriuretic Peptide (ANP) Reduces blood pressure and blood volume by inhibiting: Events that promote vasoconstriction Na+ and water retention Is released in the heart atria as a response to stretch (elevated blood pressure) Has potent diuretic and natriuretic effects Promotes excretion of sodium and water Inhibits angiotensin II production Influence of Other Hormones on Sodium Balance Estrogens: Enhance NaCl reabsorption by renal tubules May cause water retention during menstrual cycles Are responsible for edema during pregnancy Progesterone: Decreases sodium reabsorption Acts as a diuretic, promoting sodium and water loss Glucocorticoids – enhance reabsorption of sodium and promote edema Regulation of Potassium Balance Relative ICF-ECF potassium ion concentration affects a cell’s resting membrane potential Excessive ECF potassium decreases membrane potential Too little K+ causes hyperpolarization and nonresponsiveness Hyperkalemia and hypokalemia can: Disrupt electrical conduction in the heart Lead to sudden death Hydrogen ions shift in and out of cells Leads to corresponding shifts in potassium in the opposite direction Interferes with activity of excitable cells Influence of Aldosterone Aldosterone stimulates potassium ion secretion by principal cells In cortical collecting ducts, for each Na+ reabsorbed, a K+ is secreted Increased K+ in the ECF around the adrenal cortex causes: Release of aldosterone –>Potassium secretion Potassium controls its own ECF concentration via feedback regulation of aldosterone release Regulation of Calcium Ionic calcium in ECF is important for: Blood clotting Cell membrane permeability Secretory behavior Hypocalcemia: Increases excitability, causes muscle tetany Hypercalcemia: inhibits neurons and muscle cells; cause heart arrhythmias Calcium balance is controlled by parathyroid hormone and calcitonin PTH promotes increase in calcium levels by targeting: Bones – PTH activates osteoclasts to break down bone matrix Small intestine – PTH enhances intestinal absorption of calcium Kidneys – PTH enhances calcium reabsorption and decreases phosphate reabsorption Calcium reabsorption and phosphate excretion go hand in hand Influence of Calcitonin Released in response to rising blood calcium levels Calcitonin is a PTH antagonist, but its contribution to calcium and phosphate homeostasis is minor to negligible Acid Base Balance Introduction to Acids and Bases Strong acids – all their H+ is dissociated completely in water Weak acids – dissociate partially in water and are efficient at preventing pH changes Strong bases – dissociate easily in water and quickly tie up H+ Weak bases – accept H+ more slowly (e.g., HCO3 ¯ and NH3) Normal pH of body fluids Arterial blood is 7.4 Venous blood and interstitial fluid is 7.35 Intracellular fluid is 7.0 Alkalosis or alkalemia – arterial blood pH rises above 7.45 Acidosis or acidemia – arterial pH drops below 7.35 (physiological acidosis) Sources of Hydrogen Ions – Most hydrogen ions originate from cellular metabolism Breakdown of phosphorus-containing proteins releases phosphoric acid into the ECF Anaerobic respiration of glucose produces lactic acid Fat metabolism yields organic acids and ketone bodies Transporting carbon dioxide as bicarbonate releases hydrogen ions Hydrogen Ion Regulation Concentration of hydrogen ions is regulated sequentially by: Chemical buffer systems – act within seconds Physiological buffer systems The respiratory center in the brain stem – acts within 1-3 minutes Renal mechanisms – require hours to days to effect pH changes Chemical Buffer Systems Bicarbonate Buffer System A mixture of carbonic acid (H2CO3) and its salt, sodium bicarbonate (NaHCO3) (potassium or magnesium bicarbonates work as well) If strong acid is added: Hydrogen ions released combine with the bicarbonate ions and form carbonic acid (a weak acid) The pH of the solution decreases only slightly If strong base is added: It reacts with the carbonic acid to form sodium bicarbonate (a weak base) The pH of the solution rises only slightly This system is the only important ECF buffer Phosphate Buffer System Nearly identical to the bicarbonate system Its components are: Sodium salts of dihydrogen phosphate (H2PO4 ¯), a weak acid Monohydrogen phosphate (HPO42 ¯), a weak base This system is an effective buffer in urine and intracellular fluid Protein Buffer System Plasma and intracellular proteins are the body’s most plentiful and powerful buffers Some amino acids of proteins have: Free organic acid groups (weak acids) Groups that act as weak bases (e.g., amino groups) Amphoteric molecules are protein molecules that can function as both a weak acid and a weak base Physiological Buffer Systems Respiratory Buffer System The respiratory system regulation of acid-base balance is a physiological buffering system There is a reversible equilibrium between: Dissolved carbon dioxide and water Carbonic acid and the hydrogen and bicarbonate ions CO2 + H2O –> H2CO3 –> H+ + HCO3 ¯ During carbon dioxide unloading, hydrogen ions are incorporated into water When hypercapnia or rising plasma H+ occurs: Deeper and more rapid breathing expels more carbon dioxide Hydrogen ion concentration is reduced Alkalosis causes slower, more shallow breathing, causing H+ to increase Respiratory system impairment causes acid-base imbalance (respiratory acidosis or respiratory alkalosis) Renal Mechanisms of Acid-Base Balance Introduction Chemical buffers can tie up excess acids or bases, but they cannot eliminate them from the body The lungs can eliminate carbonic acid by eliminating carbon dioxide Only the kidneys can rid the body of metabolic acids (phosphoric, uric, and lactic acids and ketones) and prevent metabolic acidosis The ultimate acid-base regulatory organs are the kidneys The most important renal mechanisms for regulating acid-base balance are: Conserving (reabsorbing) or generating new bicarbonate ions Excreting bicarbonate ions Losing a bicarbonate ion is the same as gaining a hydrogen ion; reabsorbing a bicarbonate ion is the same as losing a hydrogen ion Hydrogen ion secretion occurs in the PCT Hydrogen ions come from the dissociation of carbonic acid Reabsorption of Bicarbonate CO2 combines with water in tubule cells, forming H2CO3 H2CO3 splits into H+ and HCO3- For each H+ secreted, a Na+ and a HCO3- are reabsorbed by the PCT cells Secreted H+ form H2CO3; thus, HCO3- disappears from filtrate at the same rate that it enters the peritubular capillary blood H2CO3 formed in filtrate dissociates to release CO2 + H2 CO2 then diffuses into tubule cells, where it acts to trigger further H+ secretion Hydrogen Ion Excretion Dietary H+ must be counteracted by generating new HCO3- The excreted H+ must bind to buffers in the urine (phosphate buffer system) Intercalated cells actively secrete H+ into urine, which is buffered and excreted HCO3- generated is: Moved into the interstitial space via a cotransport system Passively moved into the peritubular capillary blood In response to acidosis: Kidneys generate HCO3-and add them to the blood An equal amount of H+ are added to the urine Ammonium Ion (NH4+) Excretion This method uses NH4+ produced by the metabolism of glutamine in PCT cells Each glutamine metabolized produces two ammonium ions and two bicarbonate ions HCO3- moves to the blood and ammonium ions are excreted in urine Respiratory Acidosis and Alkalosis Result from failure of the respiratory system to balance pH PCO2 is the single most important indicator of respiratory inadequacy PCO2 levels – normal PCO2 fluctuates between 35 and 45 mm Hg Values above 45 mm Hg signal respiratory acidosis Values below 35 mm Hg indicate respiratory alkalosis Respiratory acidosis is the most common cause of acid-base imbalance Occurs when a person breathes shallowly, or gas exchange is hampered by diseases such as pneumonia, cystic fibrosis, or emphysema Respiratory alkalosis is a common result of hyperventilation Metabolic Acidosis All pH imbalances except those caused by abnormal blood carbon dioxide levels Metabolic acid-base imbalance – bicarbonate ion levels above or below normal (22-26 mEq/L) Metabolic acidosis is second most common cause of acid-base imbalance Typical causes are ingestion of too much alcohol and excessive loss of bicarbonate ions Other causes include accumulation of lactic acid, shock, ketosis in diabetic crisis, starvation, and kidney failure Metabolic Alkalosis Rising blood pH and bicarbonate levels indicate metabolic alkalosis Typical causes are: Vomiting of the acid contents of the stomach Intake of excess base (e.g., from antacids) Constipation, in which excessive bicarbonate is reabsorbed Respiratory and Renal Compensations Acid-base imbalance due to inadequacy of a physiological buffer system is compensated for by the other system The respiratory system will attempt to correct metabolic acid-base imbalances The kidneys will work to correct imbalances caused by respiratory disease Respiratory Compenstaion In metabolic acidosis: The rate and depth of breathing are elevated Blood pH is below 7.35 and bicarbonate level is low As carbon dioxide is eliminated by the respiratory system, PCO2 falls below normal In metabolic alkalosis: Compensation exhibits slow, shallow breathing, allowing carbon dioxide to accumulate in the blood Correction is revealed by: High pH (over 7.45) and elevated bicarbonate ion levels RisingPCO2 Renal Compensation To correct respiratory acid-base imbalance, renal mechanisms are stepped up Acidosis has high PCO2 and high bicarbonate levels The high PCO2 s the cause of acidosis The high bicarbonate levels indicate the kidneys are retaining bicarbonate to offset the acidosis Alkalosis has Low PCO2 and high pH The kidneys eliminate bicarbonate from the body by failing to reclaim it or by actively secreting it