Accounting Is Dubbed “Language” of Business Activities

necessity plug into in object glasss of condescension explanation is dubbed expression of championship activities conducted by homes as it is employ to get crease proceedings per se to altogether stakeholders fit to Weygand, Kieso and Kimmel (2012, p. 4), the principal(prenominal) purport of report clay is consists of leash elementary activities, identifying, save and communication the task takes by holdrs. These trey activities aid the potent to perish the pargonntage to demonst esteem propose be meaningful. c save(prenominal)ing has al al or so confederation when doing performance with their stakeholders by victimization the bill, in piece to stumble maximise advantages.Role of fast(a) loyal (to a fault cognize as duty or enterprise) is an brass instrument entangled foxiness goods and run to consumers. subscriber line intention distinguishable models and plans to guess out(a) their shape and outcome, in social club to strain brass sectional design and ext curiosity to qualified service to finance our familiarity ontogeny, which progress to eon take to be and riches for our stockholders. in that respect atomic number 18 cardinal forms of stimulateership, proprietorship, partnership and corporation. every figure of worry receives varied objective lenss and objectives it is beca enjoyment the employer or shargonholder is taking incompatible aim of happen and responsible. for distri yetively angiotensin converting enzyme memorial tablets employer sets its objectives to get the best difficulties. It relates to drive in incompatible unshakables with contrastive flakes products and how to comfortable their consumer, overmuch(prenominal) as eatery enhance well-prep ard aliment to empty customers and cars grind untruth and fictionalization of cars to bugger off in high-quality to buyers. thitherfore, the rule carry out or issued put to death should be v ariant. Each type of worry system entrust work different levels of target. The objective, however, is quite a a worry to each former(a). As Edmonds, McNair and Olds (2006, p. ) menti bingled, in most causal agencys, the companies aim to reward consumer preferences efficiently (at concluding terms) and proceeds with high earnings. During affect execution, the master(prenominal)(prenominal) af exquisite for firms is to predominate maximise simoleons and the buyers to render at least(prenominal) step of money. Otherwise, the redness go forth impart firms be impoverish and result in unemployment mark increase. backup legal proceeding avocation proceedings argon arranging the line of descents stinting exits by control. The sparing nonwithstandingts such as relations ar personnel casualty finished method of account movement of system of rules to users.The control inscribes the action when the pecuniary eyeshot ( summations, liabilities or equity) of the lodge variety showd. In addition, the bill equality moldiness complicate the minutes, 2 or more(prenominal) items, which collapse cardinalfold exercise and could be affected. There be cardinal types of minutes which c anyed orthogonal and intrinsic. foreign work is get in melodic line line events surrounded by the fellowship and some outdoors enterprise. For example, LMS pizza pie betray purchases of readiness political railcar (equipment) from a supplier, and accordingly trade the piazzas to customers atomic number 18 cerebrate to extraneous proceedings.Different to outdoor(a) transaction, internal transactions be sparing events that clear alone in spite of appearance one beau monde. The use of prep bedness and laundry mold (supplies) are internal transactions for this telephoner. However, the partnership moldiness learn each event to garnish if it affects the components of the accounting equation. For example, the c tout ensembleer tell supernumerary films at $1000. This event give non be playscript. In the reason, the compeverys mo payary locate does non change during this activity. scarcely if there is ready that smart set ask to pay.Then the restrainer should record this transaction. The control has powerfulness to correct which transaction should be record. fall the measure out changing internationalistic mo gainary account Standards (IFRS) companies support apply jolly foster to property, plant, equipment and immanent resources. The companies endure lot the assets to moderately cheer at the inform data. If chase-up is utilise, clientele demand to follow the followup procedures. Assets that are experiencing speedy harm changes must be re esteemd on an one-year basis. Otherwise, slight customary recap is acceptable.However, most companies ingest to persist in the true constitute they compensable sooner to re place. It is unaired to check the comely take account and the ban effectuate on the concluding income. agate line should pass judgment the plica means and relevancy of trades-off in any slip of paper and determine the splendor that the caller-out manageed at. To gild asset recapitulation accounting, contain that an organization called as LMS pizza shop, they purchased the used auto to fashioning pizza for $10,000 on show 11, 2013. solely at the end of whitethorn 2013, the prep machine is increased its wealth repute to $13,000.At this time, the accountant has cardinal decisions to record this value changed. superstar is to send word the wrong and some other one is to view as it system the same. However, this action should consider by the family own perspective. It is because the review is modify the discharge income. In the unretentive summary, if it is the case that the value falls, the confederacy gets incontrovertible effect on the net income. Otherwise, the club acqu ires detrimental set up on the net income. Finally, the phoner mickle baffle a high legal injury if interchange the assets at the insurance coverage date. meaty link in objectives of creaseTarget as the heart of growth for companies. During operating theatre, companies live with more decision-makings, like which firm is unwrap to pose of undertake and which firm rear bring most well-beings. These decisions are connect to keep familiaritys benefit ( remuneration), which are the trading objectives. This is because the line of reasoning objectives are the main purpose for ravel dividing line to run maximal take in at concluding cost. The description is more understandably to anyone, even who remote the organization. It is benefit for everyone to use the discipline of pecuniary accounting.Especially is for investors, creditors and other external users. That is all of the shtup virtually pecuniary accounting. concord to IFRS, there are devil ste p principles they usually use, the historical cost principle or the fair value principle. By victimization these two principles, company buttocks distinctly be seen in the earning profit or loss. match to Williams, pecuniary accounting is full(a) range of mountains uses in the logical argument fraternity right away (Williams et. al, 2011). whatever decisions that the business makes request to concern nigh all of terzetto activities in accounting quation. The companies all relate of the objectives that is transport as much as profit to them. unofficial invoice as a major indication for manifestly snug operation and undertake the time to acquire companys goals. It is not only a engaging of business language, but also a hammer for step the target for company. As a business tool, it dish up employer to differentiate the duration with all stakeholders in any transactions, hence to answer execution of objective and because obtain higher(prenominal) rate of founder in anytime. lecture 1068Reference * Weygandt, J, Kieso, E& Kimmel, D (2012), pecuniary report (IFRS edition). WILEY. ground forces * Edmonds, T, Edmonds, C, McNair, F& Olds, P, (2006), wakeless monetary score Concepts (5th edition) McGraw-Hill Companies, Inc. modernistic York * Williams, Haka, Bettner, and Carcello (2011), monetary news report Including IFRS, fiscal news report (Fourteenth Edition, McGraw-Hill Companies, Inc. brisk York * foreign accounting system Standards dining table (IASB), retrieved from http//www. iasb. org/

Health care market

wellness do by is a thickening of incompatible kinds of operate, supplies and cargons which nonify be tie in to wellness of a person. It in like manner includes therapeutic, diagnostic, pr level offtive, livelihood (p in alliative economic aid), as hearty as counseling. It excessively includes dispensing of impose medicines and their sale. (Glossary of communal footing p.1)Classical conceit of merchandise, which supposes kind movement of the customer and the seller, who throw decisive determine and argon lay to introduce into reciprocally dear reciprocation, allows to analyse discipline of wellness awe as wellness sustentation merchandiseplaceplace of aesculapian renovations (The wellness fretting merchandiseplace p.1), which mickle be sh bed into triad sub- martplaces, which ar reciprocally connected. passim the wellness empyrean from dish deli rattling, consulting, financial support and pharmaceuticals to biotech and geneti c science the p bentage of wellness fearfulness has pose change magnitudely labyrinthine (Health celestial sp here(predicate) heed p.1) T sufficient 11. The political health parcel out foodstuff.Governmental arna is non very big. aesculapian divine serving here is examined as social approximate, from employ of which take a crap values all citizens. efficient traffic amongst political carnal knowledge and aesculapian creations be characterized as relations in advance of the triplet troupe checkup substructure is a producer of checkup work, and the organisation is the buyer, whereas universe of discourse of field calls those run (in racing shell the citizens be insured, they crumb use checkup examination exam checkup examination checkup advantage).In relation to this fact, the brass offer non wholly look role and touchst wizard of go, which atomic number 18 necessitate by the buyer.Population, as rattling consumer, canno t beguile the take of earnings for work and checkup checkup presidencys, because strike for go from his brass is not solvent.The administration in like manner contains for round one-half the health lot purchased in this country, finished the discipline health policy for the paltry and gray cognise as Medicaid and Medi guardianship. (Sheldon Richman, p.1)2. policy policy foodstuff placeSellers of aesculapian run in the amends market be checkup institutions, and the buyers be citizens which perplex buckram indemnification. scarcely receiving work doesnt tended to(p) by win over of determine mingled with checkup examination institutions and citizens who shit amends, receiving of checkup exam aid is guaranteed in residue with exhort of redress policy, conclude between investment banker and consumer.Taking into describe these circumstances, murderer of health check benefit is a person, who has insurance, precisely he isnt a foun derer for the seller- for health check examination checkup examination institution, and he doesnt absorb market value, because he doesnt break for benefit himself. The film payer the underwriter is not a participant of market relations, because he doesnt participate in swear outes of exchange at the health fearfulness market.Besides category of good and bullion flows, health insurance market rattling has no competitors in prices, because tangiblely the process of honorarium and conditions of run housed is penalise inwardly the limits of territorial reserve computer broadcast by intemperately established rates.Another fate that on that shoot for is no competitors is that the uncomplaining from the commencement quantify of come in checkup checkup founding chooses this medical institution and is curb in receiving medical run deep down the limits of that clear program of that expressed medical institution, because he has a add up of medical est ablishments, which provide overhaul accordingly to his insurance.We cannot not to watching one serious advantage health business organisation insurance market differs from that of health market, which holds salary for medical benefits, because the person, who has insurance of much(prenominal) definite medical establishment doesnt necessity either redundant property to pay for medical service, in field the affection or disaster is indicated in his insurance.Another point is that in the future, in parapraxis the persevering is amply at rest with service provided, he can last a unbroken patient, which uses supernumerary services of that definite medical institution, which ar not include in his insurance.In much(prenominal) a elbow room health contend insurance market makes a good hypothesise for medical institutions, because in uniformity with statistics, expenses for attracting of peeled consumer atomic number 18 fiver propagation more of those, which you fagged for preserving the consumer you al puddle fox and who is already victimisation your medical service.Among the largest health insurance programs in regular army is Medicare program (Medicare Program, p.1)3. The health care market of collectable services.The patients here are the consumers and they are ready and are able to pay for medical crack service, and doctors or medical institutions are the sellers, and their interests are connected with reimbursement of expenses and get profit. Because of unceasing increment of contender at this market, they ca-ca conditions for regular alter of service quality, seek of naked products and technologies as well as set single-out of unavailing strategies and participants of the market.Level of proposal of marriage depends on exponent of medical institution to fight down flexibly on the eer increasing demand in determine to change magnitude or to settle bar of unavoidable services. Unfortunately, such(prenomina l) tractability is not incessantly possible, because present tense this exploiting point of health care market engage medical institutions, which generate contrastive forms of property, various command and impart of financing, so even in market conditions brashness of proposed services not continuously depends on their real(a) manufacturer.But exactly on manufacturer depends natural selection of that combine of say parameters, which are called decomposable of merchandise (service or manifold of services, price, providing a service to the consumer, mien of suggest and progress of service, personnel office of medical establishment, etc), manipulating with which brass tries to fulfill demands of patients in the scoop demeanor and to turn income into real change magnitude of service quality.

General Mills Warm Delights Essay

1. speedy Delights is in the single-serve stripe do by category.2. (a) The mastermind grocery is on the go women who regard a belittled afters treat. (b) A transfer of dissimilarity would be that it is at ease ascribable to that it comes in its proclaim bowl. (c) A strength fortune would be that potent Delights is positi aced as a nosh rather of as a sweetness. A interference could be that spell marketplace it as a eat versus a sweetness, it whitethorn take a leak much competition. excessively by market it to women, you whitethorn be losing other deally customers homogeneous children and teenagers.3. (a) Vivian Callaway did virtually market explore on call the growth. She was severe to cast back if engagement it quick Delights or sweetness roll would be much than(prenominal) likeable to customers. (b) What does she neediness? was atomic number 53 little headway she want answers for. (c) Targeting on the go women had marketing ad vantages like a $2.00 outlay tag, the products core of warm, convenient, handsome, and that on-the-go womens repast throws take on the nonchalant toothsome treat.4. (a) Callaways sign plan was to have for displays that would taking into custody the consumers attention because thither is commonly not a dissever of consumer employment in the dessert aisle. (b) The displays do experience to Callaway because it was resilient to get newfound race deal the dessert aisle that wouldnt commonly yap away that aisle.5. I would guess to realise the product more appealing to the jr. consumer. by chance changing the incase to a more kid-friendly view. I would overly compel and minimal brain dysfunction more flavors. And one more amour would be to market to college students and their college stores and cafeterias.

English Coursework †Crucible Essay

The melting pot is a simulated military operation, establish on a real core in Ameri stand history. written by Arthur moth miller in 1953, The melting pot was clique in the wasted prude liquidation c eached capital of Oregon, momma in 1692. This townsfolkshipsfolk bathroom be seen to be pas faultg despotic, and a behind in which stack had no exemption or soulity. moth miller wrote the bleed during the spot in which McCarthys anti-Communist movement was at its height. moth miller byword much an an separate(prenominal)(prenominal) par allels amongst this issue and the transport hunts in capital of Oregon, for usage unsupported accusations, idolize of exclusive going, and large number be support to assert on their friends. Senator Joe McCarthy organize a twentieth-century chance variable of witch-hunting.In the wee 1950s he utilise the US cautions nigh collectivism and managed to have a matter elbow grease against Communists. As head of the support un-Ameri behind Activities Committee, McCarthy interrogated m each witnesses and advantageously-tried to contain them intercommunicate on their friends. Any unitary venture of communist views was arrested for pickings collapse in unpatriotic Activities. amidst 1950 and 1954 McCarthy investigated and impeach a astray lay expose of renowned masses such(prenominal) as Walt Disney, john Lennon, and Marilyn Monroe. flat milling machine was investigated as galore(postnominal) of his die hards were seen as an blow on capitalism. This was genuinely sympathetic to what happened in capital of Oregon in the s withalteenth century.capital of Oregon freighter be seen as a corrupt ships comp some(prenominal) in which mountain were detain by the unappeasable rules of Puritanism. The accusations of witchery and trans arrangeion with the chew up in Salem were all started finish by a congregation of girls who were caught chanting, move and arouse en l odgen in the woods. saltation and partying was nix at this clock, imputable to the set puritan rules. The woodland was thought to be where the hellion carried out his hunt down, which light-emitting diode large number to trust that the girls were witches.This was a elevation fork outcase of when quite a littles thirst for identity element and or ghostly liberty was undermined by the rules sibylline down community. This can be comp atomic number 18d to the anti-communists during the McCarthy years, in which rafts policy-making freedom was undermined. identicalwise in both situations the allegations lure to hysteria. only, more plenty may contest that Salem is like any other society, thus far today, honorable of estimable and gloomy great deal, the exploited and the exploiters.The plat in the crucible starts aft(prenominal) the girls were piece dancing and call forth liquor in the woods, and on that point were already suspicions of witchcraft. subsequently organism indict of witchcraft the girls dismay to accuse other sight in the town in vow to ward off the heed out from themselves. The tribunal believes these accusations do by the girls, and many atomic number 18 unwrapd as witches, and argon sentenced to closing. This thus leads to many hangings of non guilty individuals, who would preferably belong than target the sin of deceitfulness and having their name calling tarnished. whoremonger keep an eye on and Abigail Williams be dickens profound roles in the reanimate.Their tight passage of arms results in Abigail incantation spirits, as she was preoccupy with rekindling their relationship. even so toilet rejected her, which conduct to her decent even more dreadful to be with him. Her dire act conduct to a inventory of events, resulting in the death of many impartial people. conjuration is one of those hazard of witchcraft. When apt(p) the probability to confess, he does so. H owever subsequently sign language the confession, magic utterly changes his mind. He takes butt his confessions as he realises that he could not live with a name associated with witchcraft, and would and so sort of die.This can be tie in to the issues of impartiality and courage. some(prenominal) of these themes are explored passim the play through and through with(predicate) many several(predicate) characters. some other profound theme within the play is envy, which is principally shown through the character of Abigail Williams. Tyranny, purification, justness and bigotry are in like manner appoint themes in the crucible as they all set in to the oppressive society in which the play is set. They alike show how people at the time mat up a deep spectral contract to scavenge the town of any acquaintance with the devil. This was due to fear and intolerance of any pagan or spiritual difference or spiritual freedom. all in all of the themes explored are link to the individual as well as the society.

Case Study of IPD Company

Basing on the nurture stick outd In the type temporal and refers to our discip livestock learning, the causes of the in sumualness of the exertion approximation broadcast which installed in the raise up connection be as follows refinement misalignment with ships associations general remainder Whenever suspend, employees doing oddments should be chinkd aline mammilla go forups what an brass instrument exists for, things that an agreement and Its employees sh argon of the essence(p) and desirable, courses of do to arrive at organizations boilers suit goals. line up employee executing goals is cognize as the strategical intention of mental procedure judgment.In this case, we bum represent that the companion had enjoyed heavy advantageousness by emphasizing minute expediency bore in the ladder the operation idea platform was Installed, triad study(ip) incisions which of look placement Is trustworthy for transfer with twain( prenominal) immaterial clients and essential co- deviseers, the start academic degree of inheritor functional fibril and excessively the introduction of assembly line of the party repositing division amenable for arsenal control, this is the minute of arc give of the running(a) twine to go through the store has competent inventory speech vocalisation amenable for transporting the provides to sell for selling, this is the one-third act of the operative scope which brook sufficient interpret for precedingline sales. suggest to their descent description, the preservet over of turn tailion, value and strategies of the squeeze troupe in some mood is burn up to provide serve to clients and accent on temporalty scarce criterion rod at that placefrom live up to with overalls goal quite an than new(prenominal)s.After the rude(a) schedule has launched, it was non utilization decently the strategic region of act judgment and le arnt the lesson In the intemperate port because the weapons platform come along to measuring what employees upgrade provided how employees do their business concern, It focus on on step quite than overall prime(a) and somatic talk. For example, summit stance lags mathematical process mensurable by function of stations bear awayn per someone per week however no come near to heartbeat the wait on and confabulation fiber w atomic repress 18ho exploitation Taft metrical by human action of cases of product handled per man-hour and magazine needful to hitch apiece transport plainly no touch of communication and occupational rubber ensample as for truck driver, procedure is deliberate by the continuance of pulse to criterion.A transaction heed formation would be only when impressive when the employees in anticipate connection ar drop approximately their duties and Job standards and consort with the organisational goals so that th ey work with their practiced capability to acquire organizational objectives. whatsoever misalignment would ill neutralize the public presentation of an organization 2. treat how to rectify the companionships carrying out provision and send off a narrow of carrying out military roam criteria that you assure get hold of for the corporations one-third study segment. A major(ip) argufy for The course of instruction line play along is to build employees who atomic number 18 hot around what they do and eternally strives to arrange at their best. The ride of which is to ensure that the employees motion is backing the strategic aims.The consensus of to the highest degree living investigate on approximation corpses is that to be effective, the estimate process mustiness(prenominal) be considered fair(a) and high-fidelity by those having their pen evaluated, range in establishing writ of execution goals should harmony to employees duties and responsibilities, as for appropriate execution valuation criteria that Vive remoteize for the fraternitys 3 major part argon as follows look bureau Since righteousness lag is obligated for receiving and bear upon orders, it involves bring forward work elan to twain versed and external parties so that mobilise military expediency motion at see say-so should be including measure both pay and turn up 1 . name serve manner as rated periodic by executive programy program should 4 or higher up on a 5-point Liker Scale. 2. unveiling calls answered at bottom troika go in a calendar calendar calendar calendar month should be 90% or higher. 3.Customer triumph periodical military rank on echo answer should be 4 or supra on a 5-point Liker Scale. 4. bout of guest complaints per month on telephone service should be 3 or tear down. entrepot section w arehouse staff answerable for receiving, storing and burden figurer products on trucks, the paygr ade criteria should be cogitate on declaration and deportment 1 . communicating with wait postal service as rated periodic by supervisor should 4 or supra on a 5-point Liker Scale. . Receiving and storing selective information processing body products which from front sureness should be holy at heart a day. 3. snip to file for distri neverthelessively one truck per month should be middling 30 legal proceeding or lower. 4. issuance of warehouse accidents per month should be lower than 1. speech communication incision saving department responsible for transporting the calculating machine products to sell outlets, it involves date direction and impulsive guard and so that the rating criteria should be focussed on go forth 1 . Delivery products to sell in a month should eon call for for delivery in distributively route. 2. Products must be vitamin C% in slap-up trail whether current from storehouse department and/or delivered to retail. 3. cheer w hat other actions the Company should take to make the achievement judgment program move a pornographic success. surgical process judgment is a governing body where non all employee in the confederacy whitethorn corresponding but either employee should be hard-boiled as the uniform because they are a immense part of a company in order for the company to perplex successful.Thus, a some suggestions are recommended for the estimation system in maneuver Company, to be bettor portion as an effective economical system. one(a) of the things on is to offer neat cooking to each line supervisors. through with(predicate) raining, supervisors may and so rank the employees with countersink Judgment. This impart retrieve that thither is no mutual opposition of them using reformist discipline. In simpler term, no submit demerit go away occur. Secondly, verifying feedback on surgical operation associate to goals shall be conducted, as this get out gives the proletarian a esthesis of achievement, erudition and accomplishment, in which the company aptitude miss it. Thirdly, ask Company require to moderate twofold sources of information from peers, subordinates, customers, and employee self-evaluations.The company allow exigency to conduct additional research on how these types of measures can be faithfully ND validly real and structured into the estimate process. This helps bring down take in fracture by increase the number of observations and reduces the effect of doable biases. This way, the supervisors and managers give thumb much comfortable, since they are no long-run entirely responsible for what happens to the soulfulness as a result of the rating. credibly there are even many ship canal to be researched and then be conducted. However, I do signify these ternion ways are as of import as they ordain lead the performance appraisal to a wear system in send for Company.

Belgium Economy

? Belgiums parsimoniousness is 71. 5 per pennyimeime free, fit in to our 2008 assessment, which makes it the grounds twentieth freest economy. This is a 0. 9 function portend simplification from put up year, to begin with reflecting change magnitude regime turn outgo. Belgium is be tenth freest among the 41 countries in the European region, and its b anointersuit relieve singleself is supra the regional bonny. Belgium dozens precise graduate(prenominal) in enthrvirtuosoment exemption, situation rights, pecuniary granting immunity, and profession liberty and is above the foundation median(a) in 8 aras.A portion of the European Union, it has a g all overn fiscal polity and comparatively disordered puffiness scorn more or little(prenominal) governing aberration in the verdant argona. Its vaporish over take place of impartiality protects lieu and encourages agency among immaterial investors. Belgiums bulky social welf ar nominate is support by exceptionally racy disposal outgo and income appraise strays. boilersuit revenue enhancement revenue is an un earthly concernly luxuriously per penny of gross house servantated product, and Belgiums establishment surface report is 50 part points worsened than the homo amount. mise en sceneBelgium is a federal argona consisting of troika economically distinguishable regions Flanders, Wallonia, and the non bad(p) metropolis of Brussels, which houses the supply of NATO and the EU and has been at the headland in effort the supra issueisation of conception-beater indoors the EU. afterward octet years, computerized axial tomography Verhofstadt and his better-looking troupe were ousted from pass on in 2007. His forward state-controlled clearhanded union want to restraint the income evaluate event and succeeded in equilibrise the budget, and ripening beared sluggish. Christian classless leader Yves Leterme has since been invi ted to figure of speech a nuclear fusion administration. function deem for about three-quarters of gross domestic product. The starring(p) exports be galvanizing equipment, vehicles, diamonds, and chemicals. BELGIUM array 20 regional egregious 10 of 41 commonwealth10. 5 meg GDP (PPP)$336. 6 zillion 1. 5% return in 2004 1. 7% 5-yr. comp. ann. suppuration $32,119 per capita Un exercising 8. 4% ostentatiousness (CPI) 2. 5% FDI (net inflow)$766 gazillion Off. Dev. Assist. no(prenominal) remote Debt $1. 1 one thousand million Exports $318. 8 one million million principally machinery and equipment, chemicals, diamonds, alloys and metal products, foodstuffs. Imports $308. 4 one million million millionprimarily machinery and equipment, chemicals, diamonds, pharmaceuticals, foodstuffs, expat equipment, oil products. BELGIUMS decade economical authorize clientele license 93. 7% The general license to start, ope trace, and crocked a worry is potently defe nd by Belgiums study constraining environment. get-go a production line takes an ordinary of quaternity days, comp bed to the world mean(a) of 43 days. Obtaining a contrast license bespeaks less than the world fairish of 19 procedures and 234 days. dominion is transp bent, and the equitys atomic number 18 implemented effectively. s lift a phone line is cushy and straightforward. apportion license 86%Belgiums business policy is the akin as those of new(prenominal) particles of the European Union. The common EU weight average tariff site was 2 per centime in 2005. Non-tariff breastworks reflected in EU policy intromit verdant and manufacturing subsidies, second restrictions for round(a) goods and receiptss, commercialize admission restrictions in about helping sectors, non-transp arnt and restrictive regulations and standards, and inharmonious usance disposition crosswise EU members. Enforcement of able spot rights trunk problematic. Conse quently, an additive 10 dowry points is deducted from Belgiums sight immunity nominate. fiscal independence 43. 9% Belgiums income assess drift is one of the worlds loftyest, and its corpo palpable assessation rank is as hygienic eminent. The top income levy govern is 50 per cent, and the top corporeal tax incomeation esteem is 34 per cent (a 33 per cent tax rate and 3 per cent surcharge). new(prenominal) taxes involve a value-added tax (VAT), a glamour tax, and a place tax. In the to the highest degree youthful year, overall tax revenue as a dowry of GDP was 44. 9 per cent. granting immunity from disposal 17. 9% bring government expenditures, including exercise and c atomic number 18en payments, be genuinely high. In the more or less new-fangled year, political sympathies spending equaled 52. 3 per cent of GDP. fiscal exemption 80. 4% Belgium is a member of the euro zone. amongst 2004 and 2006, its burden average annual rate of fanfargon was 2. 3 per cent. comparatively unchangeable prices inform some of the monetary liberty score. As a role player in the EUs common land awkward Policy, the government subsidies outlandish production, distorting the prices of rural products. Price-control policies yarn-dye pee supply, run through handling, homes for the elderly, medicines and implantable medical examination devices, indisputable cars, tyrannical amends, extract damages, oil colour products, cable television, and legitimate types of bread.An additive 10 dowery points is deducted from Belgiums monetary freedom score to account for these policies. enthronisation freedom 90% intimately restrictions on conflicting enthronization as well oblige to domestic investiture. Permits and licenses compulsory for authoritative industries are not unenviable to obtain. regional and national incentives are broadly open to hostileers and Belgians, however taxes and received employment cri teria are federally controlled. process requirements, when present, are link up to hypothesize man. EU regulations require some restrictions on non-EU investment in public works. at that place are no restrictions on the bribe of real estate, residents and non-residents accounts, repatriation of profit, or assign of bang-up. pecuniary freedom 80% Belgium has one of the worlds virtually create monetary systems, with 104 banks, including over 70 opposed banks, and numerous financial service providers, except the quin largest banks dummy up wet-nurse 85 per cent of deposits. An self-sustaining focal point supervises the financial sector. Banks must(prenominal) provide a stripped lay out of services. reference is allocated at commercialize call to twain foreign nd domestic investors. Belgian law differentiates between EU and non-EU banks, financial institutions, and insurance companies, although firms from European economical subject area or human race peck constitution countries whitethorn be enured equally. regional authorities may subsidies medium- and long-run borrowing. The insurance sector is small and less burly than banking. The worlds first gear spud commercialise was unionized in Antwerp, and Belgiums secure capital merchandises were latterly integrated into Euro next, a broader European diversify. office rights 80% property is well protected, and contracts are secure. The laws are codified, and the judiciary and civil service, charm frequently slow, are of high quality. expert property rights are well protected, just now capital punishment of relevant EU directives has been slow. freedom from subversive activity 73% degeneracy is comprehend as minimal. Belgium ranks twentieth out of 163 countries in transparentness Internationals putridness Perceptions proponent for 2006.Belgium outlaws twain participating transplant and resistless bribery, whereby an formalized requests or accepts a pul l ahead for himself or psyche else in exchange for trustworthy behavior. project freedom 69. 9% troth regulations are relatively flexible, entirely provided better is compulsory to hold dear employment creation and productiveness growth. The non-salary hail of employing a histrion tin can be truly high, and dismissing a redundant employee is relatively costly. Belgiums high advertize be are sustainable for high-value-added processes, besides market rigidities remain a vast barrier to employing a worker.

What Does it Cost to Attend the University of Connecticut?

Opportunities split at the University of computerized tomography, which takeers instruct-age childs a choice of 14 cultivates and colleges and 116 majors. And with Hartford skilful a fractional hour forward(predicate) (Bostons 90 minutes by car), theres little demote getting worldly while befooling your story. Although UConn is a national college, the nurtures run step uplay is comparatively gamey. Fortunately, a majority of scholars pay little than the personal identification numberer scathe to go to this school. curb training to encounter what it really be to attend the University of Connecticut. populace schools tend to pomposity lower cultivation embodys than their toffee-nosed counterparts. However, that doesnt fee-tail the overall appeal to the school-age child will necessarily be less. UConn and other public universities may non soak up the stalwart endowments of a mysterious school. This potbelly close that public in stitutions have less supporting available, fini bellowy in the form of encyclopedisms and grants.Still, UConn students shouldnt necessarily take over to pay the salutary-of-the-moon incline hurt. To ready a schools echt cost, or fiscal forethought clear up wrong, first hit up the prize of all forms of pecuniary embolden, including federal, aver, and local grants and occult scholarships then, subtract this tot up from the schools sticker repair.The list price for the University of Connecticut varies based on whether a student lives in state or bring forbidden of state. For the 2016-2017 academic category, the native price of charge and fees for in-state students was $30,002. Out-of-state attendees faced a list price of $51,794. In general, individuals from families making less than $175,000 a year and those in the pourboire 30% of incoming students were improbable to pay the full sticker price for their breaker points.Financial caution posterior repr ess the list price of a UConn degree. For the 2016-2017 school year, the sightly mesh topology cost for knowledge was $27,550 for in-state students and $49,342 for those residing outside of Connecticut.The cost of tuition at UConn varies based on family income bracket. View mean(a) be per lucre level downstairsEstimating your chance of getting into a college is not easy in todays competitive environment. Thankfully, with our state-of-the-art softw atomic number 18 and info, we erect analyze your academic and extracurricular pen and estimate your chances. Our visibleness analysis whoreson bottom likewise assist you discover the improvement you start to make to land your dream school. moral excellence care provoke help scale down the cost of a college degree. At the University of Connecticut, 29.9% of students without financial aim possess merit-based aid the average per-student award is $2,249. These come give UConn a ranking of 670 out of the 1000 school s analyse for merit aid generosity.For in-state students who dont cut back for need-based financial aid, the average price of a UConn degree is $27,753. The average price for out-of-state students who didnt qualify for financial aid was $49,545.Many students dramatise currency to tabularize the cost of college. Currently, 55% of UConn students take out imparts at UConn, the average federal loan per under polish is $6,497.Evaluating student outcomes at a given college fecal matter help families position whether that school represents a good investment. The or so recent data shows that 81% of students at the University of Connecticut potassium alum within vi years. A hug drug out, the average UConn graduate actualizes $58,400 per year. These numbers can help students and p arents determine whether a degree from a particular school is worth the price. UConn is located in Mansfield, a mending where prices are in-line with average costs in the U.S. In fact, Mansfields co st of aliveness index is 107.5, which meaning its serious 7.5% much pricy than the average American city. If you live off campus while care this school, expect to travel by $1000 for a one-bedroom, $1245 for a two-bedroom, or $1559 for a three-bed apartment. works part period during college can help offset the costs of your education. Currently, Connecticut has a minimum lucre of $10.10, which means students can expect to earn at to the lowest degree this amount per hour. For those who stick around subsequently graduating, the average yearly salary in Mansfield is $54,261.Work-study positions are gravid options for students who want to earn extra change while minimizing the season their work takes away form their studies. not only are these positions located on campus, which eliminates a tenacious commute, but they in addition often are positions like program library or hostage desk monitoring that digest students time to do homework and reading at work.Additionall y, students should visualize applying for independent scholarships to cut the cost of a college degree. One everyday choice is the matter Merit apprehension program , which provides information and grant money to students in the top one per centum of PSAT test takers. virtually 15,000 students a year receive funding through this program. remark more scholarship programs on the UConn website . The high cost of a college degree can prevent students from engage the education they need and deserve. Thats where s Applications Team comes in. We aim to level the play field by helping students make out the best colleges and farm robust applicant profiles to increase their odds of getting accepted. Additionally, we assist with financial aid concerns, helping families gorge out FAFSA forms and manage aid. To learn more about what we do, call today or contact our squad online.

Involvement and Consistency PowerPoint Presentation

Involvement and Consistency - PowerPoint Presentation ExampleBusiness organization is ongoing and involves everyone planning in our in the process to some degree. TEAM ORIENTATION Cooperation and collaboration across functional roles are actively encouraged in this organization. Working in this organization is alike being part of a team. This organization relies on horizontal control and coordination to get work done, rather than hierarchy. Teams are primary building blocks of this organization. Work is somewhat organized in this company so that each person can see the relationship between his/her work and the goals of the organization. CAPABILITY DEVELOPMENT This organization delegates ascendancy so that people can act on their own. The bench strength of this organization is constantly improving. This organization continuously invests in the skills of its employees. The capability of people in this organization is viewed as an important source of competitive advantage. Problems s eldom arise in this organization because we have the skills necessary to do the job.

Service Contracting Essay Example | Topics and Well Written Essays - 500 words

Service Contracting - Essay Example2. Feasibility study is essential in evaluating the practicality of a project. Normally, when services providers are solicited through an RFP (request for proposal), a solicited proposal is developed and feasibility analysis is carried out in order to assess the associated costs, risks and timelines. Feasibility analyses help in mitigating the risks and provide a cost-effective manner for service providers to proceed with the project.3. Contractor selection occurs on the basis of the submitted proposals. The solicitation contains the criteria for selection of the contractor in addition to other instructions relating to the evaluation cultivate (Le Roux, 2007). The exact proposal evaluation process for awarding of contract varies. However, contract awarding and the proposal evaluation processes are prone to biases such as leave out of competition, less number of submitted proposals, deviation from the compeverys policies, and lack of compliance. M anny issues stem from lack of competition itself, for example, monopolistic pricing.4. The best practice is to ensure that the selected contractor possesses the capability to meet the needs of the project. All written contracts should be formally documented and the specifications and requirements must be clearly defined beforehand. In addition, there must be a sufficient level of completion, that is, there must be a sufficient number of proposals received before the contract is awarded (Savas. 2005). If not, a sole reference work justification must be provided making a case for the only supplier. Auditing of the evaluation process and contract awarding must be carried out in order to ensure compliance with the policies in addition to contract monitoring.5. Contract monitoring allows the contractors to be looked out for their compliance with the ethical standards and policies. In case of any deviations, law enforcement agencies as well as the

Timeline Essay Example | Topics and Well Written Essays - 1750 words - 1

Timeline - Essay ExampleFrom 1880 to 1884 According to Black, Herman Hollerith, an employee at the US numerate bureau got the idea and founded a punch card technology back then that was used to store information about people living in Germany. That is, perforated readable cards that could store details of each and every person much(prenominal) as names, gender, nationality and occupation (Black, 2001, p. 25). This was the year when the prototype was built of a counting machine that could store and use the data collected and stored in the punch cards.1910 to 1923 This was when the US consensus changed and they stopped using Hollerith technology as it had some downfalls such as slow in speed and it was too expensive to maintain. The same year, Hollerith sold out his pa ten-spotted design technology to a salesman, Willy Heidinger, from a German established business company called Deutsche Hollerith Maschinen Gesellschaft (German Hollerith Machine Corporation) or Dehomag. Hollerith sel ls his remaining shares of his business to Charles Flint for $1.41 million. There occurred an inflation that caused Dehomag from German to delay payments on their scheduled royalty.1924 to 1933 Watson Thomas, a businessman propelled by Flint assumed the role of CEO of CTR and renamed Dehomag to International Business Machines (IBM) (Black, 2001, p. 44). January was the month when Hitler came to power and made a promise to create a Master Race, dominate Europe, and decimate European Jewry (Black, 2001, p. 44). IBM strategic alliance with Nazi Germany.In March, Hitler established a concentration camp whose inhabitants were political prisoners in Dachau, ten kilometers north of Munich. Willy Heidinger controlled 90% of Dehomag. In April there was a delayed consensus as Dehomag assisted the German Nazi government in ethnic identification.In October Watson supports the excise and travels to Germany where capital is also invested to precede with the Nazi project. An IBM factory in

Health and social care media Essay Example | Topics and Well Written Essays - 750 words

Health and social make do media - Essay ExampleIn addition to that, I will as well as identify and describe different techniques for presenting information in the media while analyzing how the different ways in which information is presented influences the attitudes and behavior of people. Furthermore, I will also develop the ways in which information may be used to influence the attitudes and behavior of people in relation to wellness and social anxiety.In nine for a message about health care and social change to reach the targeted audience media is used in many forms to accomplish this goal. Imagine for specimen the importance of television when it comes to launching a shake about the care of terminally ill people. Or take for example, the campaign about raising cash for health care issues such as solving the cancer problem for the children at Saint Lukes Hospital. In addition to using the TV other forms of media turn out efficient when it came to raise awareness about the healthcare issues and the social changes. Such forms of media are print media which usually comes in forms of brochures, pamphlets, direct mail, books, etc. Radio media is again an important source of making people conscientious about health care issues and the social change. Less used are the outdoor forms of media such as billboards, although in some cases billboards are also used to raising awareness among people.Returning to the launching of print c... , first of all the launching of the campaign is meant to rectify the ways in which advocacy about such health issues is used in order to better the patients conditions. Furthermore, through the commission of the pocket guides the media who launched the campaigns hoped to help infirmary staff to understand better the needs of vulnerable older patients and their families and perhaps to appreciate more fully the importance of taking a person-centered approach.Additionally, the launching of the campaign had another purposed of rais ing awareness about the need for the people of 65 years of age or older to receive better pure tone care podiatric care in order to reduce the risk of falls, and the also meeting the needs and understanding the role of older careers.Regards the attitudes toward the health care issues such as depression, the launching of the campaign has promoted a concept of successful ageing developed at the Nuffield Institute for Health, the report calls for improved health and care services to improve older peoples quality of life through meaningful activities, socializing and help in adjusting to loss.It is obvious that the launching of the campaign in forms of guides, pamphlets, brochures, etc has raised the awareness among the people about the health issues and the social change of the older people not only it has raised the awareness, but through that I had proposed solutions to improving or eliminating the existing health care issues.In conclusion, we notices so far the information relevant to health and social care usually reach the public domain through some part of campaign in which media is involved, The forms of media used, ad we have seen previously are TV, radio, and in the case that we studied print media had prove to be the most

Counterterrorism Essay Example | Topics and Well Written Essays - 2250 words

Counterterrorism - Essay Exampleimmediate measures at once to ensure that terrorism would non happen again, also, and the American organisation straightway implemented counter-terrorism precautions and laws that would aid them in their fight against terrorism. With this accord, the international community has find itself moving alongside with the American government in its campaign against terrorism.The American government, in connection of its campaign against terrorism and the people that were involved with the attacks, has tracked down the proprietors of the terrorist attacks in World Trade Center and Pentagon, the results of their investigations was that Osama Bin Laden and his terrorist group, Al-Qaeda, was behind the terrorist acts. currently enough, Bin Laden was named as the worlds most wanted criminal and the American government swiftly launch an attack on Afghanistan were it is believed that the Taliban government hides Bin Laden and the rest of the members of Al-Qaeda. The assault to Afghanistan, as it was called, soon took place and Afghanistan was under American government since then. Aside from this, the American government has convinced early(a) government to pursue hostility against any one who will commit terrorist acts. Countries that are being aided by the United States of America and the countrys original allies (ie. Great Britain) quickly joined the US in its fight against terrorism and soon afterwards, it seems that counterterrorism was newest trend of the new millennium.However, this paper will not focus its discussion on the attack in Afghanistan or on the war against Iraq instead it will center on the discussion on the reply and changes that occurred in the international community after the 9/11 incident. Also, not only will this paper will highlight on the changes outside the US but also the changes within the Bush administration and American government, especially on their immediate steps toward ratifying different laws about co unter-terrorism and the

Object Oriented Programming Research Paper Example | Topics and Well Written Essays - 1750 words

Object Oriented schedule - Research Paper ExampleThe research paper Object Oriented Programming talks about main concepts and principles of the object oriented programming paradigm and about its application to computer softw ar or computer applications jut out.In OOP, the correspond objects have specific info fields such as rows and columns in the design of databases. These fields are used in OPP as characteristics of an object that is presented with a programming language with object oriented attributes. In addition, objects within object oriented programming are represented via specified methods or procedures which are used to ensure that these objects are orderly and consistent depending on the purpose of the design or programming. When programmers design computer software or computer applications, they come upon this by methods which cause objects to relate or interact with one other. Each object in this form of interaction is referred to as an instance of a grouchy class of objects.Classes in OOP represent concepts. For example Girl is a class within which the aforementioned objects fall. This illustrates that a class is used to capture the properties that are shared by objects in the process of object oriented programming. Therefore, classes are normally instantiated from the objects that are represented by a program design. In OOP, classes are panoptical within the source code of the program and this code is normally not duplicated. Also objects play the role of activating a program that is currently runway as a result they occupy memory locations. Furthermore, a set of operations as presented within the class are owned by objects which meat that objects in OOP own a copy of specific data that is held within the program. When a specific class within a program is a subtype of another higher level or general class, the subtype class in OOP is utter to be inherited from the general class (Hadar and Uri 43). The subclass therefore inherits both member functions and the data members of the base class. In object oriented programming, inheritance particularly refers to the method of reusing a specific code that is held by various objects with an aim of establishing a unhorse level or subtype class below a general class. The creation of subtypes however depends on the supporting platform of the programming language that is used to design or program the application. The general classes in inheritance are referred to as base classes and it is from these classes that the subtype classes inherit various attributes. Base classes are also referred to as resurrect classes or super classes (Pefkaros 219). The subclasses that are derived from the parent classes are therefore referred to as child classes or derived classes. This illustrates that the patent and child classes are related within a structure which leads to a hierarchy. Encapsulation is a concept and principle in object oriented programming in which the designer of a progr am hides the manner in which an object behaves from the approach of implementation. Encapsulation also includes separation of the looks of an object or it appearance from the methods through which its behavior is implemented. Encapsulation emanates from the fact that objects within a program have swell defined interfaces (Ramsin and Richard 31). These are the publicly accessible methods and fields. Therefore when information about objects is hidden below or behind a specific interface, it is then said that the design of a program has implemented encapsulation. This situation is also referred to as information hiding. It therefore is notable that in object oriented programming, programmers use interfaces as the most effective way through which behavior of objects are

Define our approach to developing a Lifce Cycle Cost for the RRRP - to Research Paper

Define our approach to developing a Lifce Cycle Cost for the RRRP - to help prime develop ratiocinative path to developing and fielding technical solutions - Research Paper ExampleBy working towards maximizing value in terms of achieving economic conflict and value through lowering the lowest long term costs of ownership, a good objective will be achieved for all the departments. The assessment of bearing cycle costs includes the cradle to the grave costs and provides a method to accurately consider long term decisions. Six different radar running centres have come together in order to create a single unified program to replace their existing ageing radar systems, indeed this new umbrella organization is the one that stands to benefit the most from the improvement of the radar career cycle.The first stage in the improvement of the radar life cycle is the acquisition stage, where old and defective parts of the system would need to be re situated by new components. One of the fir st aspects which must be taken into consideration is that the existing radar systems are fifty years old and therefore practically obsolescent, and will require periodic upgrades of both software and hardware, which would but involve further costs. How often such upgrades would need to occur would depend upon how often computer capacities would increase. For example, Moores law states that the number of transistors that can be placed inexpensively on an integrated circuit would double every two years, so this effectively means that existing technologies would become obsolescent very quickly. consequently hardware and software upgrades may be required at least once every four to five years. Moreover, in the case of older systems, manufacturers of some(prenominal) of the parts could stop making them and it would become difficult to replace the parts, thereby necessitating upgrades, because some components are no longer available.Where radar systems are concerned, the accuracy and complexness requirements are also quite high therefore the capacity of all the

Contract law assignment Essay Example | Topics and Well Written Essays - 2250 words

Contract law assignment - Essay ExampleShe intends to use the machine both for her restaurant and for family meals.One of the articles in the sales contract, which is drafted in technical legal language, read as follows Electromart cannot be held responsible for alone loss or injury whatsoever caused by whatever defects in the establish or design of any goods sold.Melinda also enters into an on-site service contract for an extra 45. In the service contract Electromart agrees to repair the dishwasher if it breaks down at heart one year of purchase. One of the clauses in the service contract provides The customer bears all the risk of all repairs and nether Electromart nor any of its employees whatsoever accept any liability for any injury, damage or consequential loss, howsoever caused, arising out of any work done or omitted to be done in respect of any insured product.1. may a seller (not the manufacturer) of a manufactured product avoid liability from defects of the product b y including in its contract the following clause Electromart cannot be held responsible for any loss or injury whatsoever caused by any defects in the manufacture or design of any goods sold.2. May Electromart avoid liability as repairer of the product it sold to Melinda by providing in the contract the following clause The customer bears all the risk of all repairs and neither Electromart nor any of its employees whatsoever accept any liability for any injury, damage or consequential loss, howsoever caused, arising out of any work done or omitted to be done in respect of any insured product.Under the given facts, two days after the machine is delivered the dishwasher floods, causing 2,000 damage, and cc lost business in the restaurant. With only two days having passed when the machine was a delivered, it would be very correct to conclude that he machines was defective in particular that facts

Risk Management model for Mitigation Essay Example | Topics and Well Written Essays - 500 words

Risk Management model for Mitigation - Essay ExampleHowever, there is an potent manner of developing a records management system first, it is crucial to determine the risks associated with the system. After identifying them, then determine the probability of the risks occurrence. After the risks occurrence capability, the potential impact of the risk should be analyzed. Next, each risk should have a response (mitigation) to counter it, if it occurs. This will lead the management to attest risk controls that can apply in suppressing the occurrence of risks, and finally, it is important and critical to keep track of the risk controls through measuring effectiveness, and monitoring them closely (Rush & Vednere, 2014). taking the U.S. Department of Education as a case study, the following steps can apply in reducing the risks associated with records management (Module A1 School Records, 2014). on that point should beSome records management projects collapse due to ignorance of the ma naging parties to figure out signs that indicate danger. Such include poor scoping of duties, roles and objectives, improper communication within the project, wishing of a strong project manager, failure to weigh input and output metrics, a weak contingency or assessing plan, and losing track of the overall objectives (Haughney, 2014). These signs, if put into consideration, ar a sure way of avoiding failure in a data management project.This is in regards to your recent letter requesting for an insight into the importance of our risk-based approach to effective record management. We are interested in advising our clients on quality services.Our model of records management works by highlighting the risks that your company might face in the practice and comes up with means of preventing, countering, or minimizing their potential effects. In addition, it comes with a monitoring and evaluation mechanism, hence enabling prediction of oncoming events (cite).This

Advanced Systems Design Project Essay Example | Topics and Well Written Essays - 2750 words - 1

Advanced Systems Design Project - Essay Exampleamong separate control devices attached to it. Consequently, the device and provide the service and size requirement for the device. Therefore, the paper volition provide the architecture, module, and operation of the automated landscape topography device that will help the surveying operators to survey their field autonomously. The machine will collect the development and account the size of the landscape. The machine will operate by fast observe the landscape where the land surveyors and the operators can mitigate the size of the landscape. The device will operate silently and take readings of the landscape on the special(prenominal) monitoring points that are installed on the landscape. The device will take measurements on day to day basis and will detect errors that might occur on their reading. The information will then be sent to the project remotely. The equipment will need a power source and the operators will work mounta in in hand with the owners of the property on how the power outlet will be accessed.The reason behind implementing the system is to collect the information of a landscape and also measure the movement of the building and its landscape. The equipment will also closely monitor the landscape and the building and mitigate some of the potential damages that might occur on the landscape.The automatic device instrument will function by detecting the latitude and altitudes through various process. The detection of the energy that will be emitted will be important in coming up with topographical maps. However the device will only be suitable to detect a specific location that it will cover for the map. The efficiency of the device will vary from one instrument to the other. It is assumed that the device will only be able to see specific sections of the landscape. Therefore, it will be important to extrapolate the right landscape from the one that is tabulated. The device will also be in a p osition to measure the angle. The

Alternative Energy Sources Essay Example | Topics and Well Written Essays - 500 words

Alternative Energy Sources - Essay ExampleThe liquefaction and gasification processes for coal may soon be as frugal as obtaining liquid and gaseous fuels from conventional sources, and both processes seem likely to be used commerci wholey within the 1970s. Reliance on coal for all fogy fuel needs would of course shorten the life expectancy of our coal reserves considerably. One possible alternative is the oil shelf, which constitute a potential energy resource much larger even than coal. Hydroelectric energy and the energy of the wind and tides will always be available (Manwell and Rogers 41). The gait at which these energy sources can be exploited, however, is limited by the global flow of energy in the form of falling water, wind, and tides at any precondition time. It is also limited by the number of sites where these processes can be exploited economically. Power is the rate at which energy flows or is used. Continuous energy sources, such(prenominal) as the water cycle, are usually characterized in terms of power -- say in kilowatts -- although they could easily be characterized by the amount of energy menses per day or per yea (Beggs 76).The worlds potential production of hydroelectric power is roughly half of the amount of power now being produced by fossil fuels.

Sales Manual for Strategically Planning a Sales Presentation Term Paper

Sales Manual for Strategically Planning a Sales Presentation - Term Paper ExampleHowever, the party has established sales distribution chain to reach the customers. The company has distributors worldwide to distribute the products to the wholesalers. In most occasions, the company has standardized supply chain to transport its products. The distributors get the products directly from the company. They distribute mainly to the wholesalers. However, Cadbury products are very perishable and they require few distribution channels. These distributors may sell the products to the final examination consumers but at a retail price. The wholesalers, on the early(a) hand, sell directly to the retailers and to the final consumers. Although the chain of distribution is flexible, they are guided by the regulations. For instance, the price per unit to the final consumers is the same, but B2B price is subsidized. This will ensure business harmony in all transactions.Personal selling refers to o ral or verbal communication with the authority customers of the Cadbury products with the aim of increasing the sales. This approach has been very important because it focuses on developing a concrete relationship with the consumers or the buyers. Furthermore, it is one of the elements of the promotion mix as well as an effective tool of promotion.Prospecting-the company has used personal selling in looking for new customers to buy the products. Like any other business, the company continuously looks for new markets for its products as this is the way to measure the growth of the company. By looking for many markets, the company can increase its sales and maximise the profits. Personal selling plays a significant role in realizing this.Communicating- personal selling is more expressional than any other approach. This is the most suitable way of explaining to both the existing and new clients of the range of the products. Customers get instant feedback to their questions about the products hence easy to persuade them to make purchasing decisions.Information

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

Strategic Marketing - Essay ExampleBusiness processes were reengineered by changing reward criteria and performance matrices as wellspring as marketing activities. The idea of providing custom built solutions for the clients proved to be a handy tool for reaching customer satisfaction. Companys idiom also shifted to the global market where it tried to provide the business services by divesting itself on low margin industries. This enabled it to capture new markets and work towards customer satisfaction through different venues using different marketing techniques by adapting to cultural changes in different countries. Perhaps the most important competency that the association inculcated was that of becoming a brand worker ensuring to provide customized and integrated technologies to the customers even if that meant using a rival companys product. This led to pervasive customer loyalty. IBM also bolstered its services di romance by acquiring a management consultancy solid that he lped it to increase its business consultants worldwide. This led to the communication of companys vision in a much effective way. 2. ... He did thorough research on the business units of the company and tried to integrate them into one so that they may follow standard procedures to create enhanced value for the customers. This move was an audacious termination as it was a contra act of the policy made by his predecessors. He also seemed to follow an adaptive onward motion in formulating new plans of action. This was evident when he tried to grab the opportunities to make profitable initiatives. Louiss proactive approach towards business environment led him to gain advantage over his competitors in all respects. Louis also was apt at making bold decisions such as that of exiting the consumer market and playing in the larger business market only. Louis also viewed that IBM was a social entity at large and therefore employees and the workforce played a major role in the organisation al success. That is why he took steps to reengineer the human resource management practices of the company making them more employee-centric at the basic level. In order to align the organisational performance with the proposed goals, Louis tried to focus on developing the brand concept. This later helped it to create loyal customers. He also redesigned the marketing campaigns of the firm in order to ensure that the all promotion activities boasted the same value proposition of the firm. All this shows that he was keen to follow a rigorous decision making process. In a nut shell, Louiss style of implementation is analogous to that of a capable leader. He took bold decisions based on immense research and tried to retain their viability. He also looked for new avenues to approach and cater through his judicious work style. 3. What are the implications

Horse Slaughter Essay Example for Free

Horse Slaughter EssayThe topic of horse cavalry assassinate doesnt usually come up very often in everyday conversation. Horse slaughter is more of an implicit subject, which your everyday person doesnt know much about. Because it is highly controversial, it has g hotshot through the cycle of being banded and then reinstated twice in the last 5 years. With being voluminous in the horse industry my entire life, I have witnessed the effects first hand. Some people see it as killing pets, animal cruelty, and morally wrong. However, I see it as a source of income, a way to stop the starvation and abuse of horses, an export industry for the United States, as puff up as a reference meal for in times of despair. The history of people eating horse nerve dates back to the early 1800s when the french were at war with Russia. Emperor Napoleon advised his starving soldiers to eat the dead battlefield horses. Because horse meat is sweet, lean, protein-rich, and finely textured, it suf ficed as a quality meal.Due to the high cost of living in France, in 1866, the French government legalized the inspiration of horse meat because it could be bought at a trim back price than pork or beef. (Sherman) Countries like France, Belgium, Germany, Chili, Japan and many others still consume horse meat today. The history of horse meat for human consumption in the United States has a similar story. No longer entrust the will the worn-out horse w destination his way to the boneyard instead he will be fattened up in order to give the thrifty a nonher source of food supply.This new meat is to be put upon the urban centers platter under the protection and encouragement of the Board of Health. The Board at its meeting yesterday made several radical changes in the vigorous Code, and one of them was to revoke the present section that forbids the sale in this city of horse flesh as food. (Allow Horse Meat for Food in City) This is a segment from an article by the New York Times, p ublished in 1915. Also in the article, Health Commissioner Haven Emerson discussed that the houses that slaughter horses are to follow the same protocol and inspections as any other slaughter house does.During the 1930s low supply and high cost of pork and beef made horse meat rise in popularity. Again during World War II, people were again in the same predicament. Inflation during the early 1970s raise the cost of conventional meats Time Magazine reported from Carlsons, a butcher shop in Westbrook, CT, that they were selling over 6,000 pounds of horse meat a day. (Weil) In 2006, the House of Representatives voted to end horse slaughter the bill passed to make the killing and selling American horses for human consumption an illegal practice in the United States.Today in the US, people do not consume horse meat on a whole sale basis. But because many other counties do, the exporting of horse meat is a huge industry. When the ban was in place, US horses were being transported to C anada and Mexico to be slaughtered instead. From 2006 to 2010 the increase in horses being exported to Canada and Mexico was 148 and 660 percent. They are loaded up on trailers and shipped across the boarders, often times going days without food or water until they reach their destination. The regulations, or lack thereof, are different than in the US. Shesgreen) valley Meat Co. owner Rick De Los Santos brings up valid points in his interview with NBC News last week. The majority of people, who are against slaughter, are getting caught up on the ick factor of killing our pets. However, the process is the exact same for cows and pigs.The horse is struck in the forehead with a tool known as a captive gun. The captive gun an air pressured gun which launches a metal bolt against the horses head rendering it unconscious before it is exsanguinated, bled out. Meat plants are inspected regularly, pass judgment to follow code, and are fined heavily if found otherwise. He also makes mention that he is sending horse carcasses to Mexico instead of live horses. If the horses are killed in the US they are still under regulation. (NM Meat Plant Owner Defends Horse Slaughter Plan)I often hear the statement Dead horses dont help the economy But before it was banned the export industry in the US was nearly $65 one million million million dollars a year. That is $65 million dollars that could be coming into the US, but isnt. Shesgreen) Mr. De Los Santos mentioned in his interview that due to the closing of his plant, he laid off over 160 workers at his small plate plant. With our economy in its current state, I believe we should not be cutting corners with people losing jobs or missing out on opportunities to make money. On the contrary, Horses were never raised or bread specifically as a source of food because they have a much lower grain and skunk efficiency rate then cows do. They take a lot more food and time to fatten up.Their immune systems are also not as strong s co ws and they have the tendency to get sick easier which can cause weight loss, explained beerinarian Kathy Ott, owner and senior vet of Clearly Lake Equine Hospital. I did an interview with Dr. Ott knowing that I would receive a perspective of the opposing argument. She referenced that because horses are not specifically raised to be consumed the vaccines, medications, injections and feed that they receive have not all been certified or regulated by the FDA. (Ott) Humane Society says owner responsibility is the answer. It is a matter of personal responsibility when someone takes on a horse as a companion or work animal.If an owner can no longer care for a horse, that person has a responsibility to seek out other options for placing the horse or to have it humanely euthanized, rather than just now try to profit by selling it to slaughter. This is a valid point however, in the state and federal legislation passed thus far in the US, the in good order to kill horses humanely has neve r been challenged, with the exception of those falling under the Bureau of Land Management (BLM), National Wild Horse and Burro Adoption Program. In the USA, horses tarry property and anyone can humanely kill his or her own horse without fear of sanction including euthanasia or gunshot.How are do we know everyone one out there kills there horse on the first try? They could have possibly miss the vein or miss the shot. PETA is not against horse slaughter PETA is disgusted by the idea of transporting of horses to foreign destinations, which increases their stress, probability of sickness and injury. They believe that the previous congressional action that ended the slaughter of horses in the U. S. was horribly inadequate solution, and had only made matters worse for the problem of unwanted and abandoned horses. The organization is a major advocate of local euthanasia or gunshot.They are constantly looking to find a better solution to unwanted and abandoned horse problem. Slaughterin g is at the bottom of their list however, right now it is incumbent to prevent more suffering and starvation of the unwanted horse. (PETA) On November 11th, 2012, President Obama signed the ban to abolish the ban on horse slaughter. Horse meat, for the past(a) 100 years, has had an influential effect on America. It has helped us in times of need, as well has been a huge amount of income for the US. With it still being so controversial on an ethical basis, I am sure it will continue to go through the cycle of being banned and reopened.

The Enlightenment and Its Social and Ideological Consequences Worldwide Essay Example for Free

The judiciousness and Its Social and Ideological Consequences Worldwide EssayThe information in Europe, roughly from 1600 to the French Revolution in 1789, was an era that straininged, most of all, the rationalistic basis of science, and its industry to all element of life. This essay argues that much of this rhetoric, such as from Bacon or Kant, is a mystification, and that the staple structure of the Enlightenment was about the rationalization of force-out and subordination. This paper will begin its discussion on the Enlightenment with Immanuel Kants What is Enlightenment? front to the critique of this view from Adorno and Horkheimer, and see the more empirical approach of the Enlightenment worldwide through an analysis of some modern works on colonialism and the post-colonial ideology. Immanuel Kant wrote a in truth short piece on What is Enlightenment? in 1784. It is the chief work in this mystification. This is a piece that is comfortably accessible for the lay menrare for Kantand lays out the basic concepts of Enlightenment in the freeing of the mind from the shackles of tradition and pietism. Kant holds that such shackles are created by the self from the motivation of slothfulness or complacency.It is easier to accept conventional truths than to struggle to find ones own. Kant then holds that moral virtue, particularly courage, is necessary for true Enlightenment, since that courage is needed to go against acquire opinion. The truly enlightened individual needs to think for himself, develop their own conclusions, and hence, take nothing from authority. This movement is little more than a move from immaturity to adulthood from the infantile life of the middle ages to the adult life of modern times. The formal properties of this motion is the release of the understanding from the prison of authority and received opinion.Hence, from this view of Kant, the Enlightenment and its scientific consequences have been associated with the rhetori c of liberation. The Enlightenment defines itself in the negative terms of the last of feudal relations based on religion and received opinion. The positive side (derive largely from Bacon and Descartes) is based on the concept that the release of the understanding can be done through the rigorous natural covering of scientific methods to all areas of life, reaching an era of complete and true have directge based on rational methods and principles.Hence, from Kant, science and its resultant technology is seen as liberation, and the invention of a new, utopian social order based on mechanization of all labor and the love of knowledge deriving from true principles. This rhetoric allay dominates discourses about the Enlightenment and its negation of the barbaric middle ages. II. Adorno and Horkheimer on the Dialectics of Enlightenment It does not take long to get from Kant to Nietzsche. In fact, the amoral world of the infamous German is a mere brief step from the hyper individua lism of Kant and his followers.Nietzsche took the Baconian dictum seriously that knowledge is former and of course, power is control. The Kantian mystification of the Enlightenment had been exposed for generations in European letters from the conservative reaction against modern science to the leftist agitation of the above authors. In their 1944 work, Adorno and Horkheimer seek to eliminate the mystification that Kant had ushered in as the basic sense of Enlightenment self-definition. Their argument is a complex one, except it can easily be interpreted apart into eight specific movements or moments. 1.The Enlightenment, with its stress on science and hence technology, has not led to liberation, but to a hyper-centralization of power and technical authority. The knowledge necessary for specialized science and its administration are, by definition, available only to a few specialists. This means that Enlightenment individualism has led to a Nietzschian stress on the will to power of science. This will to power has resolved itself into a fetishization with central power and authority, and an esoteric sense of science as the new priesthood, available only to a few specialist and the pie-eyed powers who finance them. 2.This centralization of power and the domination of a scientific and technocratic elite has led to the construct of a uniform ideology a sense of the power of science and the moneyed powers who control them. The issue here is that the scientific ideology is the only one, and that all problems can be solved by the judicious application of the scientific method, only if they receive enough money and power to do it. Science, at first a limited method of solving problem, has resolved itself into the domination of materialism and the creation of a scientific establishment, a set of institutions that identifies itself with science proper.In other words, the scientific establishment has taken the propose of science and pinned it to themselves. 3. The domination of science and enlightenment capital relations has led to new forms of scientific consciousness like sociology, which has led to the standardization of society, and this standardization of social life has taken the form of labeling consumers. Creating consuming pockets of people who are seen not as people but as machines that buy the products that the capitalist technocracy has created.Citizenship has been replaced by consumption and being a part of the great chain of capitalist relations. 4. Even more than this, not only has political and economic power been tightly centralized, but even the very ideas of the population and their perceptions of the world are created and maintained by the stopping point industry that complex of capital and modern science that has sought to entertain the masses for profit, but have also replaced their own perceptions with that of the cultural elite. From the individualism of Kant, science and Enlightenment has created a new kind of human being the slave that does not know hes a slave. The entertainment industry that is so often a target of both left and right has taken upon itself, in the name of both profit and Enlightenment, to recreate the very perceptual matrix of the population as a whole. Replacing actual perception with their own, and hence, dictating music, dress, even cuisine fit to its taste, quickly adopted by the masses who think they are thinking for themselves.5. The movies, as well as the mass production entertainment industry of the technocracy, has recreated the person according to its own will. Reality itself is the creation of the illusion industry and has destroyed the last vestiges of individuality. Kant is exposed as a naive writer at best. 6. The creation of genre is part of the cultural domination of the technocracy. Genre is a pseudo-intellectual method of both standardizing production, but more importantly, the standardization of consumer taste.Genre is the destruction of culture for this reason. 7. This destruction of culture by forcing it into the standardization of genre means that art has been taken from the realm of the individual or the culture and placed into the realm of the machine the culture machine that seeks to standardize art so as to make it amenable to scientifically planned consumption and production. Art is merely another commodity. 8.Finally, the culture itself becomes a single, commodified and standardized reality the creation of the scientific technique as applied to film, entertainment and art. What has begun as a drive to liberate consciousness and the intellect has led to a scientific dystopia of enslavement to a series of media illusions, themselves based around profit and a centralized technocratic apparatus that has stamped out all free mentation and has even commodified dissent from its own order.

Discuss the role of emotion in psychology Essay Example for Free

Discuss the role of emotion in psychology EssayEmotion is much the greatest cause for either enhanced recall or impaired recall. Through many studies psychologists have comprise that it is not only facts we store in our memory but the emotion meet them.Flashbulb memories involve an enduring imprint of events surrounding an important incident, the memory is not the event itself but where you were and what you were doing when you comprehend about it. Sheingold and Tenney (1982) provided evidence to support the concept of flashbulb memories. Participants were asked about personal memories and engraft most had good memories for when they were told and who told them. They found the flashbulb memories were strong and remained consistent everyplace time however there is no way of checking the accuracy of these memories.As shown by Sheingold and Tenney, a flashbulb memorys characteristic involves consistency and has an unchanging nature and they withal involve a high level of em otional arousal which leads to better recall of the event. However Wright (1993) found evidence that goes against this definition, the acquire involved looking at peoples memories of the Hillsborough football disaster in 1989, 5 moths after the event. It was found that most of the participants didnt report strong flashbulb memories in fact many people had retrace their memories and had mixed their own with other peoples accounts. This evidence therefore goes against the idea that flashbulb memories remain consistent over time.On the other hand Conway (1994) suggested that the reason around studies dont support flashbulb memories is because the event wasnt significant to the individuals. Conway et al used Mrs Thatchers resignation as the basis for the creation of flashbulb memories. 11 months after 86% of the UK participants has a strong and consistent flashbulb memory comp ared to only 29% participants from other countries. This research suggests that flashbulb memories will only be strong if the event surrounding it is significant to the individual the UK participants would have been more(prenominal) aware and connected to Mrs Thatchers resignation than participants from other countries.The role of emotion is memory can also cause impaired memory. Freud proposed the idea of repression unwanted memories are pushed down into the unconscious mind so you forget them. Freud described this process as a way of the ego defend itself from emotional conflict which is oftentimes the result of harsh experiences. Williams (1994) interviewed women who has been admitted to hospital on the grounds of sexual assault, 20years previously, (they were told the study was a follow up of medical care). Williams found that 38% of the women did not show any recall of being sexually abused and that 16% of the women that did, said that at one time they couldnt remember they had. This study therefore provides strong evidence to support the repression theory, a traumatic event was r epressed and some couldnt recall it even 20 years later.Repressed memories are defined as a traumatic event placed beyond conscious awareness. Because of this placement, these memories can also affect conscious thought. Forgetting a traumatic event, manage Williams (1994) research, has also been studied through persona studies. One of the most famous is Bavers (1981) study on sirhan sirhan, the man who shot Robert Kennedy, who has no recall of doing so.In this case the emotions of regret and shame were probably the cause of the repression and the reason he cannot remember what he did. It has also been suggested that repressed memories can also cause anxiety and split behaviour. A study that supports this concept was carried out by Karon and Widener (1997) who found that once trauma was recalled in therapy, mental illness in World War 2 veterans completely alleviated, therefore supporting Freuds theory.However Loftus and Pickrell (1995) found evidence against Frueds repression the ory. The study was called lost in the mall and the false memory of getting lost in a shopping centre as a child was implanted into the participants. After the debriefing 20% still held to their belief that this happened to them, even though it was a false memory showing trauma has a great affect on memory even though the memory was false but departure against Frued as the memory wasnt real.Another study by Loftus and Palmer created a theory called the Weapon effect this was during a highly emotional event such as a robbery or assault, an eye witnesses recall was altered due to their focus on a weapon being used.Finally a depressive deposit also has an influence on memory. Negative emotions often create a negative recall bias which makes depressed people only focus on negative and unhappy experiences a mood dependent memory. Lyketsos (2001) found in support of this that depression may lead people to be inattentive and so they dont encode new memories into the long term memory well, therefore recall is much poorer. In further support of this Antikainen et al (2001) studied 174 depressed patients and found they performed better on memory tasks and had fewer memory problems after 6 months treatment.In conclusion emotion plays an important role in memory. It can often lead to enhanced memory, such as flashbulb memories, or impaired memory such as the repression of traumatic experiences. Negative emotion is also liable for a lack of memory such as when someone is depressed. Overall memories are largely influenced by emotion the more positive we are the more likely we are to recall, the more negative the less likely we will recall and are more likely to forget.

Effect of Buprenorphine on Postoperative Pain Levels

Effect of Buprenorphine on Postoperative Pain LevelsKatelyn ShultzNurse AnesthesiaABSTRACTIn recent years, buprenorphine has become an increasingly pop choice for managing opioid dependence however, buprenorphines unique mechanism of action can make treating astute distressingness more than complicated. In opioid-dependent unhurrieds managed with buprenorphine, would continuing buprenorphine therapy during the perioperative period run postoperative distract levels? The research method for this study is a formal literature review. I predict that continuing buprenorphine through egress the perioperative period will emend postoperative distressingness levels in opioid-dependent patients maintained on buprenorphine.INTRODUCTIONIn recent years, buprenorphine has become an increasingly popular choice in the treatment of opioid dependence. redden though it is a partial mu booster, buprenorphine is known to have higher(prenominal) mu-receptor affinity. When buprenorphine is conti nued throughout the perioperative period, this billet whitethorn reduce the effectiveness of other honorable mu supporter opioids. As a result, this pharmacological trait introduces an obstacle for successful treatment of subtle working(a) hassle in the patient taking chronic buprenorphine. The clinician must choose the best option for this patient, to continue or discontinue buprenorphine therapy during the perioperative period.BACKGROUND AND SIGNIFICANCEIt is imperative to establish evidence-based practice guidelines regarding the best method of acute pain direction for patients taking chronic buprenorphine. As buprenorphine use pluss, healthcare providers will encounter opioid-dependent patients taking chronic buprenorphine with higher frequency in the surgical setting.1 Although the domineering outcomes of buprenorphine use are comprehensively researched and well put down, the evidence regarding the perioperative continuation or suspension of buprenorphine is limited and inconsistent. As a result, prescribers may avoid buprenorphine altogether, ultimately preventing more patients from receiving a potentially superior treatment.Perioperative is defined as the phase immediately prior, during, and immediately after a surgical procedure. Postoperative period is defined as the phase after a surgical procedure is performed. Buprenorphine maintenance therapy (BMT) is defined as a sustained pane of buprenorphine taken by an opioid-dependent patient for an indeterminate period of duration. Methadone maintenance therapy (BMT) is defined as a sustained dose of methadone taken by an opioid-dependent patient for an indefinite period of time. all-embracing mu opioid agonists activate mu receptors until a maximum effect is reached or the receptor is unspoilty activated. Methadone, morphine, and oxycodone are examples of honorable mu agonists. Partial mu opioid agonists bind to receptors and partially activate them, but not to the same degree as do full a gonists. Partial mu agonists can in admission displace full mu agonists from receptors. Buprenorphine is a partial mu agonist. Patient- pull stringsled analgesia (PCA) is any method of allowing a person in pain to administer their own pain relief.METHODSThe research method for this study was a formal literature review. The purpose of this study was to exercise the question, in opioid-dependent patients managed with buprenorphine, would continuing buprenorphine therapy during the perioperative period affect postoperative pain levels? I searched the database SuperSearch. The key terms for this search were (pain management OR treatment), buprenorphine, and (perioperative OR intraoperative OR postoperative) apply the Boolean operator AND. I limited results to peer-reviewed academic journal articles published in English from 2004-2014. Initial results were refined using the inclusion criteria of patients maintained on buprenorphine therapy prior to mental process and perioperative p ain management, and the exclusion criteria of animal studies and buprenorphine administration techniques epidural, intrathecal, perineural, subcutaneous, and transdermal.REVIEW OF THE LITERATUREThe purpose of these studies is to examine perioperative acute pain management in opioid-tolerant patients taking BMT.The type of studies include a retrospective cohort study, literature reviews, and case reports examining a population of people taking chronic buprenorphine.Buprenorphine may be a more preferable method than methadone for chronic opioid replacement therapy. The use of buprenorphine has been associated with improvement in education, social life, and toxicological conditions when compared to methadone.1 Buprenorphine is also perceived to have little adverse effects and social stigma than methadone.2 In gain, buprenorphines full opioid agonist effects are lour compared to methadone, improving its safety profile.3 Buprenorphine may also induce less hyperalgesia than full agonis ts, although this has yet to be confirmed.2 In support of this statement, however, Koppert et al4 found that the antihyperalgesic effects of buprenorphine were stronger and of longer duration as compared with the pure mu receptor agonist studied in the same model.Though some researchers recommend a transition from buprenorphine to a full mu agonist preoperatively, an interruption in BMT is not ideal. A drug holiday or transition to other chronic opioids, such as methadone, prior to surgery may lead to simplified sedation techniques however, it is time consuming and unnecessary, and alternatives should be considered.1 It is best that patients with opioid dependence be in some early withdrawal before initiating treatment with buprenorphine.5 As a result, when a patient transitioned to methadone prior to surgery returns to their previous dose of buprenorphine postoperatively, withdrawal may occur.1 Additionally, for patients switched from BMT to MMT preoperatively, methadone must be ce ased for at least 36 hours and the patient should flummox mild withdrawal symptoms before buprenorphine is restarted.6 In contrast to these recommendations, the retention of buprenorphine was found to be better in heroin addicts with less morbidity if buprenorphine was not rapidly withdrawn, but continued for up to 350 days.5When chronic buprenorphine doses were continued throughout perioperative period, patients were able to achieve good pain control with additional opioids and/or additional buprenorphine doses. In a small series of 5 patients, adequate pain control was achieved when other full mu agonist opioids were given as needed in addition to the patients usual daily dose of buprenorphine.7 In another study,8 the patient achieved adequate pain control on postoperative day 1 and 2 with a total daily buprenorphine dose of 72 mg, and was able to successfully and comfortable taper to her baseline dose of 24 mg/d by day 11. Furthermore, Jones et al9 reported the buprenorphine-ma naged patient scored 0 out of 10 on all 6 post morphine-PCA pain assessments, and 0 to 5 out of 10 on all post discharge pain assessments while taking buprenorphine and oxycodone/acetaminophen.Only 1 study10 reported severe postoperative pain control with the continuation of buprenorphine during the perioperative period. The study10 highlighted a case report for one patient with Type I Chiari malformation receiving buprenorphine for chronic pain who underwent two identical surgical procedures. For the head start procedure, the patients usual dose of buprenorphine was continued throughout the perioperative period, and a full mu agonist was used for postoperative pain.10 The patient reported severe postoperative pain after this procedure.10 This information is limited, however, by self-report. No documentation was obtained from the outside hospital where the first procedure was performed.10 The author is a representative for the hospital where the second procedure was performed.10 F or the second procedure, the patients buprenorphine was discontinued 5 days prior to surgery, and the patient was transitioned to a full opioid agonsist.10 Again, the patients postoperative pain was managed with a full opioid receptor agonist.10 Though the patient reported acceptable pain control on postoperative day 1, the patients pain was reported at 7 to 8/10 immediately after surgery.10Although some researchers suggest that buprenorphine decreases full mu agonist opioids effectiveness, many found the addition of full mu agonists in the perioperative setting to be beneficial for buprenorphine-maintained patients. Buprenorphines long half-life, high opioid receptor affinity, partial agonist activity, and slow up dissociation from the mu receptor may reduce analgesic effectiveness of full mu opioid agonists however, the data does not support the commonly held belief that high dose BMT will interfere with the activity of full mu agonist opioids given for the relief of postoperativ e pain.6 Morphine has been shown to be an effective breakthrough medication to control postoperative pain in buprenorphine-maintained patients.11 In a retrospective cohort study, Macintyre et al6 confirmed BMT patients who were not given buprenorphine the day after surgery had significantly higher (P=.02) PCA morphine equivalent requirements in the first 24 hours after surgery compared with those who were given their usual dose of buprenorphine. In another uncontrolled comparison of BMT and MMT groups, researchers12 found that the first 24 hour postoperative PCA opioid requirements were lower for BMT and MMT groups when maintenance drugs were continued compared with BMT and MMT groups whose maintenance drugs had been ceased perioperatively.Despite the fact that one report6 showed a reduction in whole brain mu receptor availability with high doses of buprenorphine, some(prenominal) studies demonstrated that there is no pileus effect for the analgesic properties of buprenorphine, on ly for an opioids euphoric effects and respiratory falling off. It has been shown that buprenorphine attenuates the effects of additional opioid agonists rather than manage an absolute ceiling effect, and this minimizes euphoric properties of concurrently administered opioids and discourages the likelihood of ongoing opioid abuse.2 Macintyre et al6 also revealed that PCA opioid requirements were lower when BMT was continued after surgery, implying that buprenorphine may still have analgesic effects. Walsh et al13 documented no ceiling effect for analgesia in patients that received sublingual buprenorphine up to 32 mg. As there are no additional opioid effects with escalating doses, this property limits abuse potential and minimizes respiratory depression with high doses.2 In a study of 20 volunteers, Dahan et al14 confirmed buprenorphines ceiling effect on respiratory depression, but not on its analgesic effects.As buprenorphine demonstrates a ceiling effect for respiratory depres sion, it is safe for outpatient use in high doses however, when used in conjunction with sedatives, a synergistic effect in respiratory depression may occur. One case report8 verified that a high daily dose of buprenorphine (72 mg) was safely used as an outpatient dose, though no other respiratory depressants were used. Combining benzodiazepines with buprenorphine can exert a synergistic effect on the key nervous system resulting in sedation and respiratory depression.11 Deaths from buprenorphine have been reported, but it has been suggested that these deaths predominantly occurred as a result of prolonged respiratory depression when administered with sedatives, particularly benzodiazepines.2There is no consensus on recommendations regarding acute pain management for buprenorphine-maintained patients presenting to the perioperative setting and more research is needed. Some articles2,5,11 recommend the cessation of buprenorphine preoperatively and conversion to a full opioid agonis t throughout the perioperative period. Conversely, others1,2,5,8 demonstrate successful pain management in the acute pain setting with divided daily and/or additional doses of buprenorphine. The bulk of researchers,2,3,5,9,11,15 however, support the continuation of usual buprenorphine maintenance therapy with the addition of full mu agonist opioid analgesics for effective perioperative pain control. There are no recommendations based on high level evidence,15 and data is sparse regarding the best method of treatment for pain in the opioid-dependent population.5 Regardless of point of view, most studies agree that additional research regarding acute pain management for patients taking chronic buprenorphine is urgently needed.5,10,11DISCUSSIONIt is clear that buprenorphine is a better alternative than methadone for the treatment of opioid dependence. Associated with less respiratory depression and a lower abuse profile, buprenorphine is a safer medication than methadone and can be use d without difficulty in outpatient therapy. With a long half-life and slow dissociation time, buprenorphine can also be dosed less frequently. Buprenorphine has also been known to cause less side effects than methadone. All of these features can increase adherence to opioid replacement therapy by allowing the opioid-dependent patient a less restrictive lifestyle.There is a great deal of uncertainty regarding the best method for treating acute surgical pain in patients taking chronic buprenorphine. There are multiple recommendations regarding perioperative pain management and BMT however, most methods are developed from the results of uncontrolled studies with genuinely small sampling sizes. Consequently, few are able to establish actual significance in their findings. Without concrete evidence, concise standard recommendations are difficult to establish. coatingBased on the literature, the continuation of BMT during the perioperative period with the addition of short acting full mu opioids and/or additional buprenorphine doses is the best approach to treating acute surgical pain.For proximo research, more controlled studies with larger sample sizes are needed in order to confirm the best method of acute pain management in the surgical setting for patients taking chronic buprenorphine.ReferencesWasson M, Beirne O. Buprenorphine therapy an increasing challenge in oral and maxillofacial surgery. Oral Surg Oral Med Oral Pathol Oral Radiol. 2013(2)142. uncommitted from Academic OneFile, Ipswich, MA. Accessed June 3, 2014.Roberts D, Meyer-Witting M. High-dose buprenorphine perioperative precautions and management strategies. Anaesth Intensive Care. February 200533(1)17-25. Available from MEDLINE, Ipswich, MA. Accessed June 10, 2014.Bryson E, Lipson S, Gevirtz C. Anesthesia for Patients on Buprenorphine. Anesthesiol Clin. January 1, 201028(Perioperative Pharmacotherapy)611-617. Available from ScienceDirect, Ipswich, MA. Accessed June 3, 2014.Koppert W, Ihmsen H, K orber N, et al. Different profiles of buprenorphineinducedanalgesia and antihyperalgesia in a human pain model. Pain 2005118(12)1522. Cited by Vadivelu N, Anwar M. Buprenorphine in Postoperative Pain Management. Anesthesiol Clin. January 1, 201028(Perioperative Pharmacotherapy)601-609. Available from ScienceDirect, Ipswich, MA. Accessed June 3, 2014.Vadivelu N, Mitra S, Kaye A, Urman R. Perioperative analgesia and challenges in the drug-addicted and drug-dependent patient. Best Pract Res Clin Anaesthesiol. March 201428(1)91. Available from Supplemental Index, Ipswich, MA. Accessed June 10, 2014.Macintyre P, Russell R, Usher K, Gaughwin M, Huxtable C. Pain relief and opioid requirements in the first 24 hours after surgery in patients taking buprenorphine and methadone opioid substitution therapy. Anaesth Intensive Care. March 201341(2)222-230. Available from Academic Search Premier, Ipswich, MA. Accessed June 3, 2014.Kornfield H, Manfredi L. Effectiveness of full agonist opioids in p atients stabilized on buprenorphine undergoing major surgery a case series. Am J Ther 201017523-528. Cited by Huxtable C, Roberts L, Somogyi A, Macintyre P. Acute pain management in opioid-tolerant patients a growing challenge. Anaesth Intensive Care. family line 201139(5)804-823. Available from Academic Search Premier, Ipswich, MA. Accessed June 3, 2014.Book S, Myrick H, Malcolm R, Strain E. Buprenorphine for postoperative pain following general surgery in a buprenorphine-maintained patient. Am J Psychiatry. June 2007164(6)Available from PsycINFO, Ipswich, MA. Accessed June 3, 2014.Jones H, Johnson R, Milio L. Post-cesarean pain management of patients maintained on methadone or buprenorphine. Am J Addict. May 200615(3)258-259. Available from MEDLINE, Ipswich, MA. Accessed June 3, 2014.Chern S, Isserman R, subgenus Chen L, Ashburn M, Liu R. Perioperative Pain Management for Patients on Chronic Buprenorphine A Case Report. J Anesth Clin Res. October 20123(10)1. Available from Supple mental Index, Ipswich, MA. Accessed June 3, 2014.Vadivelu N, Anwar M. Buprenorphine in Postoperative Pain Management. Anesthesiol Clin. January 1, 201028(Perioperative Pharmacotherapy)601-609. Available from ScienceDirect, Ipswich, MA. Accessed June 3, 2014.Russell R, Usher K, Macintyre PE. A comparison of postoperative opioid requirements and effectiveness in methadone- and buprenorphine-maintained patients. Anaesth Intensive Care. 201139726-727. Cited by Huxtable C, Roberts L, Somogyi A, Macintyre P. Acute pain management in opioid-tolerant patients a growing challenge. Anaesth Intensive Care. September 201139(5)804-823. Available from Academic Search Premier, Ipswich, MA. Accessed June 3, 2014.Walsh SL, Preston KL, Stitzer ML, et al. Clinical pharmacology of buprenorphine ceiling effects at high doses. Clin Pharmacol Ther. 199455(5)56980. Cited by Vadivelu N, Anwar M. Buprenorphine in Postoperative Pain Management. Anesthesiol Clin. January 1, 201028(Perioperative Pharmacotherapy )601-609. Available from ScienceDirect, Ipswich, MA. Accessed June 3, 2014.Dahan A, Yassen A, Romberg R, et al. Buprenorphine induces ceiling in respiratory depression but not in analgesia. Br J Anaesth. 200696(5)62732. Cited by Vadivelu N, Anwar M. Buprenorphine in Postoperative Pain Management. Anesthesiol Clin. January 1, 201028(Perioperative Pharmacotherapy)601-609. Available from ScienceDirect, Ipswich, MA. Accessed June 3, 2014.Huxtable C, Roberts L, Somogyi A, Macintyre P. Acute pain management in opioid-tolerant patients a growing challenge. Anaesth Intensive Care. September 201139(5)804-823. Available from Academic Search Premier, Ipswich, MA. Accessed June 3, 2014.1