Water Purification In The Coming Decades Environmental Sciences Essay

This article was written by six academicians related to a work for The Center of Advanced Materials for the Purification of Water with Systems ( NSF STC WaterCAMPWS, University of Illinois, USA ) . They are working for assorted sections which are suited for this research at different universities. The WaterCAMPWS plants for new engineerings for H2O intervention. ( 1 ) This article focuses on recent engineering for disinfection, decontamination, re-use and desalinization methods to better H2O quality. It describes the importance of H2O and H2O jobs, moreover it gives information about the H2O intervention systems utilizing today and will be used in the hereafter. It besides makes comparings to place the advantages and the disadvantages of H2O intervention systems. It is suited for anyone who wants to be informed about H2O purification techniques. A individual who has the proficient substructure about H2O and H2O intervention can understand more easy this article. While reading sometimes troubles may be encountered to understand this article but in general linguistic communication of the article was clear. At the first portion of the article writers mention the importance of the H2O, pollutants H2O job and new H2O intervention engineerings. Water job is explained clearly by utilizing singular Numberss but they do non give the day of the month and beginnings about Numberss. In add-on to the state of affairs at the article, developed and developing states are provided the illustrations of the H2O state of affairss to do the H2O job more apprehensible. Water is needed for populating beings to last and there is life on the Earth thanks to H2O. ( 2 ) Harmonizing to the World Health Organisation ( WHO ) H2O may incorporate bacteriums, suspended atoms, parasites, viruses, organic chemicals, heavy metals and dissolvers above the allowed sum for illustration, Escherichia coli and arsenic degree bound is should be less than 10 & A ; Icirc ; ?g/l ( WHO report, 2008 ) ( 2-3 ) The riddance of unwanted stuffs, chemicals, contaminations, drosss, microorganism is called H2O purification which is a cleansing procedure. ( 4 ) Clean H2O demand is lifting twenty-four hours by twenty-four hours because of increasing in population, H2O deficit and users competition. ( 5 ) If people accessed clean drinkable H2O easy, it would be a wholly positive consequence on wellness. Unfortunately, WHO report in 2007 shows that 1.1 billion people can non make the clean H2O and 1.8 million people die desiccation from diarrheal because of safe H2O job each twelvemon th. Hearth jobs, encephalon stokes, HIV/AIDS, acute respiratory diseases, chronic lung diseases are some wellness jobs which are caused by diarrheal. ( 3 ) The recent H2O intervention activities are non safe, sustainable and sufficient plenty but they can be develop such as energy efficient systems, renewable purification. ( 2 ) New coevals H2O intervention systems, which are based on such as disinfection, flocculation, deposit and decontamination engineerings, should be developed to take bacterial, viral and parasitic pathogens more efficaciously. ( 9 ) At the beginning of 4000 B.C. people tried to do imbibing H2O better in gustatory sensation and odor. Some intervention methods were developed such as sand filtration, disinfection by sunshine and boiling after 1500 B.C. ( 9 ) At 1600 & A ; acirc ; ˆâ„ ¢s desalinization experiments began and around 1800 & A ; acirc ; ˆâ„ ¢s the first H2O purification works was built in Scotland. During the twentieth century, people focused on imbibing H2O quality particularly taking the pathogens. In 1914 The U.S. Public Health Service prepared criterions about imbibing H2O and which were revised by the Public Health Service in 1925, 1946 and 1962. ( 9-3 ) Disinfection is the procedure of the deactivating or destroying of infective micro-organisms present in H2O. ( 10 ) In the paper, extended information about disinfection methods and the comparing between germicides were written. Writers give information about how the disinfection processes can command the viruses but I think this is unneeded item about the topic. Using sunshine ( solar ) was the first application of disinfection. ( 10 ) The most common disinfection methods are free Cl and Cl related chemicals because of cost and easy handiness, they eliminate the life stuffs by oxidization of cell wall compounds. Free Cl ( Cl2 ) is so effectual method but Cl is a really unsafe chemical and it produces toxic disinfection byproduct DBPs for illustration trihalomethanes. ( 11 ) The method of utilizing solid Ca hypochlorite ( Ca ( ClO ) 2.4H2O – 65 % Cl ) as a germicide has a batch of restrictions such as corrosion and gustatory sensation jobs. Another germicide is sodium hypochlo rite ( NaClO ) solution ( 5-15 % Cl ) which can non be stored easy. ( 11 ) Viruss, barm, spores, bacteriums, and casts can be killed by ozone disinfection method. Ozonation method is more effectual than Cl method and it does non bring forth any danger byproducts. ( 10 ) There are some disadvantages of this method for illustration, it is non easy engineering, low doses are non plenty to kill pathogens and it is dearly-won. ( 11 ) Ultraviolet visible radiation ( UV ) can be used for demobilizing pathogens by photochemical reactions in the RNA and DNA which is the consequence of light soaking up. ( 10 ) It is efficaciously and for this method the contact clip is short, there are non toxic or non-toxic byproducts but it can non utilize H2O which includes suspended stuff. The new method is use Cl with UV and ozone which is really effectual method to extinguish bacteriums, protozoa cysts and some critical pathogens. The solar photocatalysis disinfection which means violent death of pathog ens by utilizing the photocatalysis of TiO2 is the future method for H2O disinfection. ( 12 ) The usage of nanoscale scientific discipline in the H2O intervention systems, which includes nanocatalysts, nanostructure membranes, bioactive nanoparticles, nanoparticles filtration, nanosorbants, is the futuristic disinfection method. Nanoparticles which have big surface countries will be the best stuffs for H2O purification systems in the close term. Today, the major challenges of nanomaterials are the integrating of H2O purification procedure, cost effectual and design jobs. ( 5 ) In the article another method is described called, the H2O decontamination which is the procedure of extinguishing the harmful substances ( chemicals, beings, heavy metals, radioactive stuffs ) from the H2O. In this subdivision of article, writers try to explicate some jobs about mensurating and sensing of compounds concentrations, modeling, and redress schemes. Rearward osmosis, man-made rosins, activated C, sand filtration are the some methods to take contaminations from the H2O. ( 13 ) The best intervention method which supplies the most purified H2O is non clear. The finding of contaminant type and concentration are every bit of import as the decontamination engineering. The advanced research lab engineering is necessary for mensurating of low concentration of toxic compound for illustration Hydride Generation Atomic Absorption Spectrophometery and UV-Spectrophometry can be used to analyze arsenic. ( 13 ) Chromatography and mass spectrometry which have the drawbacks such as cost, sensitiveness and efficient ; are the old but the most common engineerings. Catalytic Deoxyribonucleic acid is the recent system for proving heavy metals in the H2O and the traditional methods for this are X-Ray Fluorescence, some chemical trials and Inductively Coupled Plasma. ( 13 ) The biosensoring engineering is defined as the usage nanoscale or microscale biological detectors to observe contaminations with high sensitiveness. The technological development about biosensors is necessary to find the toxicity of H2O intervention procedure. ( 14 ) Highly treated H2O can be called rescued H2O which is the low cost option of drinkable H2O. If we consider the sum of consumed H2O per twenty-four hours, remained H2O on the Earth and the growing of population, the reuse of rescued H2O is perfectly necessary. Some of the utilizations of rescued H2O are irrigation, industrial activities and groundwater recharge. ( 15 ) Since historical times wastewater has been used but it became attractive two or three decennaries ago. ( 16 ) There are several methods for rescued H2O, such as chlorination, filtration and biological systems which have been used since early 1800s. ( 15 ) Authors give information about some recent methods such as membrane bioreactors and filtration. For the biological intervention ultrafiltration and microfiltration engineerings have been understood to supply high quality purified H2O. ( 17 ) Today activated sludge procedure, which is another biological intervention method, are designed for high public presentation. ( 1 8 ) The membrane bioreactor ( MBR ) method is comparatively new intervention engineering which is based on liquid-solid separation and its applications are going acceptable twenty-four hours by twenty-four hours for little graduated table with high quality of H2O. ( 17-18 ) Membrane bioreactor procedure has some advantages compared to the activated sludge procedure such as more compact reactor, smaller footmark for high concentration, higher assorted spirits suspended solids concentration ( for MBR procedure mean concentration 8-12 g/l ) . The most of import drawback of MBR method is some footings such as flow issues should be developed. ( 18 ) The cleansing of membrane and dynamic effects such as aeration loss, saline invasion and backflush loss are the two parametric quantities which affects the public presentation of MBR engineering. The betterments about stuff features, lasting fouling, cost and membrane cleansing procedure should be done for this procedure. The mean one-year gr owing rate 10.9 % is estimated for the planetary MBR market. ( 19 ) Reverse osmosis ( RO ) is a liquid membrane method which removes dissolved stuffs. The combination of MBR and RO is extremely efficient which provides 67 % H2O recycling at the lowest cost. ( 20 ) Desalination is a method that separates the salt from H2O. The oldest procedure to take salt from H2O is boiling. Thermal distillment method and natural the hydrologic rhythm work same manner and in the early 1900s, membrane system was developed. There are three types of thermic methods viz. ; multi-stage flash distillment, multi-effect distillment and vapour compaction distillment. ( 21 ) The advantages of desalinization by distillment are low operating and care cost, minimum environmental consequence and the extremely purified H2O production, the disadvantages are high degree cognition and big capacity workss. ( 22 ) Electrodialysis, Electrodialysis reversal and change by reversal osmosis are the three chief membrane procedures for desalinization. ( 21 ) Simple systematic construction, taking organic and inorganic contaminations and high production/capacity ratio are the advantages on the other manus the necessity of pre-treatment measure, the trouble of cleaning membrane and decre asing in flow rate are the drawbacks of membrane procedures. ( 22 ) Entire figure of desalinization works is about 1400 ( 80 % Membrane desalinization, 20 % Thermal desalinization ) . Rearward osmosis desalinization procedure includes four parts ; pre-treatment, hard-hitting pumps, membrane systems and post-treatment. ( 21 ) Hybrid desalinization method can be defined as the comparing of thermic and membrane desalinization procedure which generates power. The advantages of this procedure are utilizing less energy, low cost of building and high works efficiency. Nowadays the RO and simple intercrossed multistage flash constellation are really popular. The advantages of incorporate systems are good thermic efficiency and high quality purified H2O. ( 23 ) The Low-cost Desalination Collaboration procedure is freshly design of rearward osmosis procedure which demonstrates the H2O with a good design. ( 21 ) Carbon nanotubes have the specific electrical, chemical and mechanical characteris tics. In the hereafter, nanotubes will let us to desalt cheaply but there are some challenges, we have to confront about this method like capital cost and hard mechanism. Carbon nanotubes, Biomimetic membranes and forward osmosis are following coevals systems for desalinization. ( 8-21 ) In this subdivision of the article the figure about contrary osmosis and activate desalinization ( figure 5 ) makes apprehensible the procedures. The information in the book related to entropy and energy computation is the high-ranking information about the topic. This article contains extended cognition about the H2O intervention systems. Writers clearly conclude solutions of H2O intervention systems. I have some cognition about H2O purification before fixing this study but while composing I learned tonss of information about new H2O intervention techniques from article and mentions. This research was made in 2008, it is a technological topic because of this when research is carried out is really of import. Some current H2O intervention techniques need intensive energy and chemicals. We should better the non lone H2O intervention systems but besides monitoring, mensurating, patterning and direction systems to present safe and clean H2O to everybody. As a consequence, we need new, sustainable, environmental and cheap purification methods. Science and engineering for H2O purification in the coming decennaries by M.A. Shannon, P.W. Bohn, M. Elimelech, J.G. Giorgiadis, B.J. Marinas, A.M. Hayes, Nature 452 ( 2008 ) 301-310 & A ; Atilde ;  ¶

Benefit of Computer

Name: Vu Hoang Thanh Tam ID: 0239761 ESL 099 class Essay about Computer Nowadays, computers are very popular and became an important part in our daily life. People have a lot of option to choose new technology products. Some people prefer to use smart phone or Ipad because it look small , beautiful and portable while others claim that they want to use their old computer. In my opinion, i prefer to use my own computer for a number of different reasons.Firstly, computers connect all people all around the world, everybody can make new friend or keep in contact with their old friend who is studying same class in high school or living far away. For example, they can use social website such as Facebook or Skype to video chat or playing same game together. i really enjoy it, I can have may friends from different countries and share many experiences that I never know before I am using computer. Secondly, computers have benefit of the development of fundamental skills.There are many education software that help children and students practice and develop their own skills. For example, computing science students can find plenty of information for their major program like C# or C++ easily and children can come to libraries to access the computer doing their homework and help them to learn many new things such as numbers, colors, and shapes by playing easy game. In fact, many students become depending too much on computer, so it is very important for education purpose. Thirdly, computer help people reduce stress after long hours working and studying every day.They can use a lot of function in Internet to entertain themselves. For example, the can play game online or chatting with their friend. Moreover, they can listen to music, read news or watch their favorite television movies by Netflix website on the internet. In short, computers bring home entertainment to everyone. However, using too much internet everyday can bring negative effect. For instance, students playing gam e instead of going homework or they concentrate too much on fake life, so they not care about real life that they are living.In summary, if we can balance between studying and relaxing, so we will achieve best result In conclusion, computers should being used in daily life because of many positive effect influents on people. It is not only helping people’s life easy but also bringing convenient. It is also help people to communicate easier. However, abusing too much on internet can cause a lot of bad consequent especially on education . We can get full benefit of computer by using it right. It is an amazing gift of the development of technology. Benefit of Computer Have you ever considered getting the internet before? If so, there are many benefits which come along with getting acomputer and internet service. Here, through this informative article, we will take a much closer look at some of the main reasons that you may want to consider getting  a pc and the internet  for yourself. Read on to learn more about some of the reasons why having internet to access from your computer is very useful. One of the main reasons why you might want to consider getting a  computer and the internet  for your household is the fact that they are so educational.The internet is a great tool for people who are looking to learn anything on the World Wide Web. Whether you want to learn about the latest local place to dine, read the news, or get information for schoolwork, you will find that your own  computer with internet access  will come in handy. Using the internet is definitely a great way for you to experience all of these things. If you do not have the internet on your computer yet, it is definitely something which you should be sure to take into consideration. Computers, and the internet especially,  are very effective for educational purposes.Computers and internet  are also very suitable for anyone who is interested in keeping in touch with their friends and family members. In fact, when you have  a computer with the internet, chances are that you may never even call your friends again! With so many great ways for you to keep in touch with them, like email and instant messaging services like Yahoo, MSN and AOL, keeping in touch over the internet is a breeze! Last, but certainly not least, one of the main reasons that you may want to consider getting a  computer and the internetin your household is to make some extra money, or to spend some extra money!Through eBay Australia, example, you can decide to post your own items and sell them, in order to make money. If you have your own website, you can also run your at h ome business through the internet. Whether or not you have a professional website that you visit all of the time for business reasons, chances are that having the internet can help you. Of course, you can also use your computer to access the internet and do some online shopping. The internet has so many great stores available for you to choose from.The only thing that you have to keep in mind is limiting yourself, because you might find online shopping to be so addictive! However, this is great if you are looking for a good price on something, as there are so many different retailers available for you to choose from on the internet. As you can see, there are a number of different reasons why you may want to get a computer with the access to the internet. Whether you are looking to use it for educational purposes, to keep in touch with friends or to sell and shop for items — there are many reasons why having the internet is beneficial.

A Mans Character is his Fate

The statement, â€Å"a man’s character is his fate† is a very powerful statement that I strongly agree with. I believe this is true because, in my opinion, you choose your fate by the actions and choices you make every day and your actions and choices make up your character. Someone’s character can say a lot about them and your character most always chooses your fate. Your character determines what happens in your life and what path you take in your lifetime just as fate does. This is a strong quote because it suggests that your character determines your fate and your fate is completely dependent on your character. I think this quote says that if you have good character your fate will be good but if you have bad character, in return, you fate will be bad. If a person’s character is bad and they consistently make terrible decisions and actions than their fate is bad but if a person makes correct and morally-good decisions their fate will be good. This is a good quote for people to live by because it encourages them to have a positive, strong character and if they do they will have a positive and fulfilling life ahead of them. I believe this quote is very good and very powerful because when thought about it can change your outlook on your whole life and hopefully, make transformation from bad character to good character in all people. I think this quote is great and has a very unique place in the movie â€Å"The Emperor’s Club†.

To what extent is the personal thinking more reliable than shared Essay

To what extent is the personal thinking more reliable than shared knowledge for decision making - Essay Example Personal knowledge can only be reliable when the objective or the aim is not broad. When an individual is working alone, there would be less of influence in decision-making, making the scenario more comfortable. Again, lone thinking can save time since there would be no need for discussions or consultation. T provides a situation where someone feels settled and can come up with mature conclusion without further influence. However, the knowledge achieved or shown cannot be compared to the extend through which the situation could be if the knowledge was to be shared. For instance, during an examination, the best way to test certain area of thinking is through taking certain task individually. Examiners set tasks to try on levels of personal knowledge, which can only be tested while alone. Therefore, although, knowledge bring out more advantages while shared, it primary structure or basics are related to personal knowledge. Without individual knowledge, there would be poor shared knowle dge. Another example of benefits of individual thinking is that, it would be easier to look at or see the weaknesses and improvise the best strategies to correct those issues. For instance, a tribe, community, society or even a country can only have one leader. Although there are others, basically, the knowledge of that single leader would determine the developments and guidance within the country. The leader serves as the overall and final decision maker. Therefore, the conditions within that specific leadership empire would be determined by final decision of only one person, the leader. Therefore, personal knowledge might be to some extend reliable. However, shared knowledge bares the largest advantage in decision-making. For instance, from the history, people could provide their territories with security and earn rights to live with

Human Development observation Essay Example | Topics and Well Written Essays - 750 words

Human Development observation - Essay Example It is located fifteen meters away from the main road. On observation, the playground is an ideal place for this activity because there are no trees or many other obstacles that may impede the observation process. The playground is not so wide but enough for the child to be seen. In one corner of the playground are play equipment such as seesaw, swing, slides, and other play equipment for climbing. Physical description of the subject The child involved in the observation is approximately one to two year old boy. On observation, he has all the stamina to climb on some small steps in one corner of the playground. He is chubby with observable fold on his upper extremities. The child has the creativity and imagination to explore his new environment for the moment. He was brought to the playground by an aunt. Although the child tends to have developed muscles, his stomach is observed to be disproportionately bigger and the head larger. Interactions Observed The child and the aunt were alre ady on the playground when I arrived for observation. They were in close proximity. On a distance, I saw the aunt showing the child a stone that she picked from the playground. The child is so curious with the stone that he wants to hold it. However, when the aunt hid the stone at her back the child actively tries to search for the missing stone where it disappeared. This is evident when the child went at the back of his aunt’s back and pushed her away just to locate the stone. This reaction of the child is in congruent with Piaget’s theory where he explained in his sensorimotor stage that the child behaves this way because they have the belief that object continues to exist even if they disappear (santrock & Yussen, p 41). After some time, the aunt started to walk away from the child but the child followed her and tried to hold her hands in protest to be left alone. This shows that the child has still doubts on other people around him or to his environment in general. His reaction explains that he did not yet surpass the first stage of Erikson of trust versus mistrust. In addition, the child showed signs of separation problem as reflected in his anxiety when attempt to leave him is initiated. After a minute, the child and her aunt walk hand in hand toward some plants where there are butterflies. With excitement, the child tries to say something to the butterflies however, the language is not fully understood as he mumbles and can speak two words combination just yet. When other children tried to join him in watching and catching butterflies, he screamed and even tried to kick them to shove them away. The aunt tried to pacify him telling him that the action is something â€Å"bad†. When the aunt was able to catch a small butterfly, the child is so excited but at the same time confused if he is going to hold it or not. His aunt tried to teach him how to do so and explained it would not hurt. Behaviors Observed The behaviors observed in a ch ild include the child’s aggressiveness as he tried to grab toys from other children on the playground. When one child from the playground tried to get the butterfly he was holding, he screamed at them and tried to be aggressive. I believe the child is displaying a normal behavior of an infant who is one and a half years old. However, if aggressiveness continues and becomes excessive, lack of social skill is evident. At some point, as he follows

International management Essay Example | Topics and Well Written Essays - 2500 words - 2

International management - Essay Example The report recommends that the plan limit the number of marketing objectives to four; identifying international markets, developing generational marketing strategies, maximizing opportunities arising out of the 2012 London Olympic Games and increasing the membership and private donor support. Data compiled by the Office of National Statistics and the Department of Culture are utilized to identify target markets in Western Europe and North America. The remaining global nations are targeted through existing Olympic Games partnerships. The core marketing strategy revolves around the use of digital media networks and interactive video technologies. The SHIPS website should be completely re-designed and social networking sites such as Facebook and Twitter should be utilized to market the SHIPS product to younger people. The report recommends that a full-time marketing manager be hired to oversee all aspects of the marketing plan, its implementation and the evaluation of outcomes. A budget of $140,000 pounds has been identified to implement the marketing strategy and a timeline of 23 months has been established leading up to the opening of the 2012 Olympic Games. London’s Ships of Historic Interest Partnership (SHIPS) is dedicated to the preservation of the unique heritage of Britain as a maritime nation. Its seven historic ships provide an orientation and education to visitors about the important role that sea trade played in helping to shape the economy of Britain and several other European nations as well (londonships.org). One of the major challenges that SHIPS faces is to expand the scope of its message to target audiences outside of the United Kingdom where few people know of the historic ships as a potential tourist destination during visits to London. This comprehensive marketing assessment provides analysis and

Software Engineering Testing tools Research Paper

Software Engineering Testing tools - Research Paper Example This research aims to evaluate and present software engineering testing tools. There are numerous software engineering testing tools available today. Many of these tools have come to be adopted and utilized as solutions to the rising demand for assurance of software quality in the software engineering industry. Within the past decade, there has been a steady increase in black-box testing techniques which are generally called model-based testing (MBT) techniques. This steady increase in black-box testing techniques may be due to the growing popularity of object orientation and modeling in software engineering. Model based testing is a general term used to indicate that a particular testing approach bases common testing tasks (like test result evaluation and test case generation) on a model of the application that is being tested. Engineering software is usually implemented in critical applications, and so improper testing can result in errors that may have severe outcomes that may cau se huge losses. In spite of the inherent limitations, software testing is an integral part of software development. It is usual for more than half of the software development time to be spent on testing the software, and this entails a critical process of selection. The Software engineering testing tools in use today are unreliable largely due to their misuse in development, as a result of poor selection Testing Purposes Testing of engineering software can be broadly deployed in various phases of the software development cycle. Testing of software involves a process of verification and validation of software programs or applications to ensure that the software is functioning as expected, and meets the technical and business requirements that the designers had in mind when designing and developing the software. Software testing is also aimed at identifying important errors, flaws or defects, in software programs that have to be corrected. (Hetzel, William C., 1988) During test planni ng it must be decided what to view as an important defect, through the reviewing of the design requirements and documents. In a broader view, we may start to question the utmost purpose of testing. Why do we need more effective testing methods anyway, since finding defects and removing the defects does not necessarily lead to better quality? The value to be derived from engineering software testing is that such tests go far beyond doing tests about the underlying code. Such activities also involve an examination of the functional behavior of

Description and critical evaluation of an historic or contemporary Essay

Description and critical evaluation of an historic or contemporary piece of graphic design from any culture - Essay Example Graphic designs normally appear in the poster realm, website or advertisements (Landa 2013) Further, graphic designs have rightfully been with us through the centuries. In Greek, graphic is taken from the word graphein. In France, graphic is dessiner. In the Italian environment, graphic is disegno. Graphic design relates to drawing. Additionally, graphic includes the sketching process. In Latin, graphic is translated as mark. The Latin word for mark is signum. Planning and expression rightfully form part of the creation of the graphically designed artwork (Barnard 2013). Moreover, inspirational traffic signs, another graphic design area, are correctly used to universally maintain traffic safety. French, Japanese, Chinese and Italian tourists can understand the above traffic road signs. The stop sign message instructs the person to stop. The car driver will stop when the police officer holds up the stop sign. In a building entrance or exit, the stop sign instructs the persons to stop. The person is not allowed to continue entering the premises (Yin 2011). Further, the traffic signs correctly deliver other traffic safety messages. Graphic designers like Bruno Monguzzi use thought provoking designs to attract the design viewers (Poulin 2012). The traffic signs’ messages reduce the number of traffic accidents. The second sign shows the car is allowed to implement a U-turn. In a road reaches a dead end, the U-turn sign instructs the vehicle driver to turn around. The third sign shows the road is narrowing. The vehicle driver is instruc ted to be more careful, possibly slowing down. The fourth sign shows the road is slippery. The vehicle driver is warned that one’s vehicle may be in danger of slipping. Slipping may result to avoidable accidents. Furthermore, the above traffic signs rightfully comply with the two areas of graphic design. The first area focuses on bring a

The Role of E-Learning In Education Essay Example | Topics and Well Written Essays - 500 words

The Role of E-Learning In Education - Essay Example The starting point or etymology of e-learning is contested, with e-letter not necessarily meaning electronic as per the cases of e-mail or e-business and between 1998 and 2000, e-learning became initially attached to either a distance learning system or it was used surprisingly at the CBT service gatherings or rather seminars and since then the terminology has been used broadly to refer to the use of online services or education system which is vital. It is clear that in some countries there are rules and regulations regarding this field of education. As per the scholars, a great number of universities in Europe have adopted the e-learning system and also they have included them as a part of their school curriculum. The e-book article shows clearly that e-learning processes are encouraged by the accessibility of free materials for documentation hence the universities have felt that it was more or less a better source of concentrating on materials since they simply need to provide con nection to the internet for students to access the advanced campuses (Brigitte et al. 2006, p. 11). This source is reliable to me since it gives vivid and detailed information on that; it is simple to understand the crucial arguments and the main ideas. The source is also loaded with a considerable measure of crucial information concerning the research theme mentioned above. Some courses, for example, the general courses in relational abilities and HIV AIDS aptitudes are exclusively being offered through the e-learning projects. Some years back, e-learning received an awful perspective, as numerous people had that perspective that allowing computers into the classrooms would eradicate that human element that learners need to acquire from their teachers, however as time has gone by, technology has progressed, and nowadays we accepted and support the use of smartphones in the classrooms and as well utilizing a wealth of interactive designs that makes distance learning engaging for the users, as well as valuable  as a lesson delivery medium.

INTRODUCTION TO HEALTH CARE PRACTICES AND CLINICAL SKILLS Essay

INTRODUCTION TO HEALTH CARE PRACTICES AND CLINICAL SKILLS - Essay Example As far as taking care of an elderly person is concerned, the role of nurses is further emphasized. Though, traditionally the care of the elderly has been the responsibility of family members; in the present society, care of the senior citizens is provided by the state or charitable institutions and nurses have a major role to play in these situations. The role of nursing is authenticated in helping people move towards independence in all activities of daily living. They take up the role of a family member. Their actions have an impact on the individual and affect their levels of dependence/independence and these include biological, psychological, socio-cultural, environmental and politico-economic variables (Roper et al, 2002). The economic, social and health status of the fast-growing elderly population poses a great challenge to all sectors. The WHO has projected that the elderly population of the world will cross the one billion mark by the year 2020 and by that time, over 700 million old people will be living in developing countries. It is unfortunate to say that little attention is paid to the enormous needs of the elderly population because the National health services are still preoccupied with tackling of the communicable diseases, maternal and child care. The World Health organisation has taken action to improve the health care of the elderly with the principle focus on community participation and family care, thereby promoting traditional family ties. The corner stone for supporting this is making optimal use of primary health care services (WHO, 2006). This essay will highlight the role of a nurse in the health promotion of an elderly man suffering from dementia and diabetes, who has only a wife to support him and no children and is admitted to a residential care. Aging is a natural physiological process and there are many changes which occur in the various organs of the body. The changes related to aging

Dove Marketing Analysis Essay Example for Free

Dove Marketing Analysis Essay Imagine you have oversight of the Dove Campaign for Real Beauty. Are you comfortable with what is going on? Is this a brand that is out of control with its promotional messages? Dove released its first advertising on 1957, in which Dove called its product as cleaning cream instead of soap. After that, Dove launched some advertising to emphasized on its functional feature. In 2000, Dove became a Masterbrand of Unilever. In other words, it had to establish a meaning for Dove that could apply to and extend over the entire stable of products. In order to stand for a point of view, The Campaign for Real Beauty began to process. Then campaign focus on the self-esteem and confidence instead of appearances, it still could be include into female field. Just from external to inner, So Dove is not out of control with its promotional message. In my opinion, I am comfortable with Dove’s campaign due to the following reasons. First, Dove more concerned about women’s feeling and inner spirit. When the advertising plays too many shots on the beauty of girls, sometimes, the values and aesthetic of the society will be influence. Women and teenager girls would pay more money and time to fit their body. Therefore, Dove’s advertising will not add this misleading. Second, Dove choose YouTube and Blog as the major platform, it is a wise and trendy choice. Internet plays more and more important role in the modern life, especially the raise of the social networking. In the future, Dove has more opportunities to attract public and ahead of other companies. Third, Dove always guarantees the quality of ads. Their advertising is not a simple product promotion, but some interesting story and conversation. The products of Dove even do not need to be photographed. The consumers will remember such high-quality ad and are willing to share with others. Moreover, Dove’s Real Beauty campaign built a buzz and was widely exposed. People actively discussed the campaign through Internet and TV shows, even famous celebrities like Oprah Winfrey and Jay Leno talked about it in their TV shows. Though there were many parodies in the Internet, they were funny and generated more attentions on the brand. Last but not least, the campaign was contributed to the brand’s business growth and values. In 2006, Landor Associates identified Dove was one of the 10 brands with the greatest ercentage gain in brand health and business values. 2. Is Dove’s attempt to engender social engagement through its promotional campaigns too risky an endeavor given its lack of control over consumer parody and accusations of trying to sell under the pretense of contributing to the social good? In the business, every decision faced the profit and risk. Generally, th e greater the risks result in the greater rewards. The risks are as follow: Through the investigation, Dove found out that many women had discontent with the young, white blonde and thin models, because they could not attain that standard. Dove started the advertisement Campaign for Real Beauty, underlining their products will feel better, while other company always publicize look beautiful in the commercial. The risk is that whether or not the consumers understand and accept that change. On next stage, Dove was a very controversial event. Billboards were erected to vote on whether a woman on the billboard was outsized or outstanding. A counter showed the result. As a beauty brand, this campaign will attract public attention; simultaneously will challenge the brand cognitive. Whats more, Dove broke the traditional rule in the company and go forward without paid media at all. YouTube become the most important platform instead of television. When Dove made this decision, the risk is that maybe they will lose some traditional and classical consumers. Facing the negative responses, Dove did not ignore them, but positive embrace them. The company list both view in other medias and allow public to discuss these. They also sent interactive packages to media outlets to help spur the debate. Finally, Unilever established the global Dove Self-Esteem Fund to raise the self-esteem of girls and young women. Such activities give a support to the Real Beauty. Doves public relations channel strategy was to generate broad awareness for The Campaign for Real Beauty and establish an emotional connection with women. Therefore, a political figure or a major news organization or even a film is not as influence as an open dialogue. 3. After reviewing the blogs, what do the various discussions contribute to the meaning of the brand? There are mainly two opinions exists among the blogs. The supporters considered Dove’s Real Beauty campaign was an emotional touch from Dove to consumer. They thought the campaign has shed light on some important truths about the media’s unrealistic portrayals of women, and it’s important and necessary to send a health beauty message to the society. However, the criticisms thought that Dove is hypocritical and the campaign is just aimed to sell more products and gain more profits. The reason they thought Dove is hypocritical is because Dove comes from Unilever, which promotion young, thin and sexy woman in the Axe’s advertisements. They also criticized Dove’s advertisements had many untruthful details and inconsistent. What’s more, they thought the campaign has no major aspirational values attached to the product and was undermining the aspiration of consumers. Regardless of these different opinions towards the Real Beauty campaign, Dove’s brand name has successfully gone viral and drew a lot of attentions worldwide. People were spreading quickly the message of â€Å"Real Beauty† and they still continuously discuss it nowadays. This kind of exposure has extraordinary impact of Dove’s brand awareness and popularity. Therefore, it contributed to the brand’s long-term value and equity. Though there were many parodies exits in the Internet, for ordinary consumers, they might just remember how funny and interesting the parodies were, as well as the appealing â€Å"real beauty† messages that Dove tried to spread. It was a risk strategy for Dove, but as long as Dove manages its public relations and other advertisements carefully, consumers would still like Dove’s affordable good-quality products. The increasing sales growth of Dove could be a strong argument for it. Moreover, I think Dove was trying to be an inspirational brand to inspire positive self image among women. It successfully differentiated itself to other competitors. The Dove Self-Esteem Fund program was a plus to win over customers’ hearts. 4. Describe Dove’s brand management organization and the reason for it. Do you see any problems or issues that will result with this split-responsibility setup? In 2000, Dove was selected to be a Masterbrand and lent its name to Unilever entries in personal care categories. There are two split-responsibility groups in Dove’s brand management organization: Brand Development and Brand Building. Brand Development group charged with development of the brand, took responsibility for developing the idea behind the brand, developed the brand plan. It was accountable for medium-to long-term market share, for brand health, for measures of innovativeness, and for creating value in the category. It was centralized and global in scope. The other group Brand Building charged with building the brand in specific markets and was decentralized according to the major geographic regions in which Unilever operated. It was accountable for growth, profit, cash flow, and short-term market share. It managed public relations and informal communication. The pros of this split-responsibly setup brand management system are that the advertising messages could be more tailored to different markets. However, the problem might result with this split-responsibly system is the inconsistent management of the brand image. It’s a challenge for the two groups to balance between short-term values and long-term values for the brand. For example, the Brand Building group might develop an aggressive public relations strategy to generate attention in order to gain short-term market share, which might not be a smart move to build the brand’s long-term value and gain long-term market share.

Safeguard the Future of Our Children Essay Example for Free

Safeguard the Future of Our Children Essay We do not realise that the future generation will not be able to survive without the natural resources we are squandering.With so much progress in this world these have started to matter a lot and play an immense role in our lives. Without any worry we waste tonnes and tonnes of water. For eg. we can take a shower wihtin 5 minutes but we rather prefer talking long baths in the water tub.Same is the case when we wash our cars, even thought they dont need cleaning we still wash them unnecessarily. If we really care about the survivl of the next generation we should start using water wisely and not waste it intentionally. Then comes forward the travelling which requires the 2 most important non renewable fossil fuels, oil and gas.Eventhough everyone is aware that these are formed over a 1000 years we yet waste them.It is time that we should start conserving them before it gets too late. We should stop relying on our vehicles for short distances and rather walk or contact our neighbours and carpool when going to places such as school or supermarket. In the long run it will help us in 2 ways that being the conservation of these and lesser pollution. Deforestation is now common in most areas of the world. Trees are being chopped off for the construction of roads, buildings and furniture. We do not realise that we are actually removing the vaccum cleaners of the area. What benefit will these roads and buildings do if we are no longer alive due to the laxk of oxyen or too much pollution? Considering all the facts it is clear that saving these natural resources is a duty of all and needs global importance. Please start acting soon since no one is ready to face global changes without forests, fuel and clean water.

Case Study Of Meningococcal disease Essay

Case Study Of Meningococcal disease Essay As a paramedic attending a patient it is important that all presenting conditions, signs and symptoms are adequately assessed using the tools available to paramedics. Along with the assessment a thorough history must be obtained to identify the main presenting problem so appropriate management and treatment can be implemented. Through the limited information provided it has been determined that the patient is presenting with signs and symptoms of meningococcal disease. Patient presentation of meningococcal disease will generally present with typical triad of symptoms such as fever, intense headache and altered conscious state. However one of the clearest and most important signs of meningococcal is the petechial or purpuric rash on the trunk and limbs. Other signs and symptoms of meningococcal are joint pain, photophobia, general malaise and lethargy, hypotension and/or tachycardia (Victorian Department of Health, 2009). Meningococcal disease has two main clinical presentations which are meningitis which is an inflammation or infection of the meninges and affects the cerebrospinal fluid within the subarachnoid space. The second presentation is septicaemia which is a systemic infection present in the blood caused by an infection which started in another part of the body (Harris, Nagy Vardaxis, 2006). Meningococcal disease can occur at any age with babies and young children under the age of five at most risk, it should be noted that susceptibility decreases with age however there can be a secondary peak of infection which occurs in adolescents and young adults aged between 15 24 years of age (Victorian Department of Health, 2009). As our patient is presenting with the classic signs and symptoms of meningococcal disease and is within the relevant age group for increased susceptibility it is important that as paramedics we treat the patient in accordance with the clinical practice guidelines keeping the pay off principle in mind. Meningococcal disease can result in death from cardiovascular failure or increased intracranial pressure. Treatment of meningococcal in accordance with Ambulance Victoria Clinical Practice Guidelines is to confirm meningococcal septicaemia by confirming a purpuric rash, headache, fever, joint pain, altered conscious state, hypotension and/or tachycardia. Ceftriaxone is to be given either intramuscularly or intravenously and is considered as a chemoprophylaxis for meningococcal as it has excellent activity against Neisseria species. Neisseria meningitides is the bacteria which causes meningococcal infection (Ambulance Victoria, 2009). Differential Diagnoses Encephalitis is a viral infection of the brain which may occur after an infection such as chickenpox, measles or influenza. Clinically there is little difference between encephalitis and meningococcal disease as they both present with a headache, fever and altered conscious state, however a patient with encephalitis will have seizures and paralysis and no purpuric rash. Further investigations at hospital such as a CT scan, lumbar puncture and spinal fluid analysis is required to definitively diagnose a patient with suspected encephalitis. (Cameron, Jelinek, Kelly, Murray, Brown, 2009) Subarachnoid haemorrhage a patient presenting with a subarachnoid haemorrhage will be complaining of a severe headache and may present with an altered conscious state with lucid intervals, neck stiffness and abnormal pupils. Syncope and seizures are common along with hypertension and bradycardia. As our patient is not presenting with seizures, abnormal pupils, hypertension or bradycardia then as paramedics we may be able rule out a subarachnoid haemorrhage however it is strongly recommended that further investigations at hospital occur to definitively rule out a subarachnoid haemorrhage (Caterino Kahan, 2003). Heat Stroke is when the bodys core temperature is above 40Â °C. A patient will present with an altered conscious state, high body core temperature, tachycardia and anhidrosis. A rash may be present due to the blockage of sweat glands. Based on the information provided our patient is exhibiting a fever and further investigation such as obtaining a detailed history of activities (prolonged heat exposure) and taking a tympanic temperature would need to undertaken to rule out possible heat stroke (Caterino Kahan, 2003). CVA/Stroke there are two classifications of stroke. The most common stroke is the ischemic stroke which occurs when cerebral blood flow is interrupted and the second most common is hemorrhagic stroke. The patient will present with a headache, decreased conscious state, progressive deficits such as parethesias, visual disturbances and numbness. Information provided indicates that our patient does not have progressive deficits however as paramedics we would rule out stroke by referring to using the FAST stroke assessment on the patient (Kahan Ashar, 2009). Anaphylaxis is a severe overwhelming systemic allergic reaction which presents with urticaria, angiodema, nausea and vomiting, respiratory distress, poor perfusion and altered conscious state leading to loss of consciousness. A thorough history from the patient would indicate any past history of allergies or anaphylactic reactions. As our patient has no past history and limited clinical presentations of anaphylaxis, then treatment of the patient should be in accordance with the main presenting problem (Caterino Kahan, 2003). Migraine/headache a patient suffering from a migraine will present with dull and deep pain which is exacerbated during movement of the head. The patients conscious state is not affected and the patient will often have a past history of the illness (Cameron et al., 2009). Assessment Tools Kernigs sign and Brudzinskis sign are to be used in conjunction with each other in determining meningism. However it should be noted that these signs are only present in 50% of suspected adult cases. Kernigs sign is performed with the patient lying supine with legs raised and the knee is to be extended. Failure to extend the knees is considered to be a positive sign of meningism due to the spasming of the hamstrings. Brudzinskis sign is when the head is flexed causing the thighs and knees to also flex. These signs are thought to be caused by irritable motor root nerves which pass through the inflamed meninges causing tension in the roots (Cameron et al., 2009). The Meningitis Research Foundation and the Joint Royal Colleges Ambulance Liaison Committee in the United Kingdom have developed an identification and management protocol of meningococcal septicaemia for ambulance personnel. The protocol starts with the assessment of airway, breathing, circulation and conscious state and then includes exposure and observation which is a simplistic secondary survey that primarily looks for a rash. The protocol states that the rash will be purpuric and will not fade or blanche if a glass is pressed firmly against rash, the rash will remain visible through the glass. Other signs and symptoms are given such as raised respiratory effort, tachycardia, poor capillary refill, vomiting/nausea, painful joint and limbs as often not all signs and symptoms will be present. Management of the patient with suspected meningococcal septicaemia in accordance to the protocol is as follows: High flow oxygen (assisted ventilations as required) Load patient and transport to nearest hospital. Give benzylpenicillin in transit (Infant 300mg, small child 600mg, large child adult 1200mg) Treat for shock during transport with a bolus of crystalloid (children 20ml/kg and adult 250ml bolus). Re-assess vital signs before repeating dose. It should be noted that no more than 3 boluses of crystalloid for children and a maximum of 2 litres for adults. Alert hospital of patient and give relevant history. Benzylpenicillin commonly known as penicillin G is used as it is an antibiotic considered to be the gold standard of penicillin to be used for the treatment of group B streptococci, non- ÃŽÂ ² lactamase producing staphylococci (Meningitis Research Foundation, 2008). Conclusion As paramedics this assignment highlights the importance of obtaining a thorough past history, current history and chief complaint, vital sign statistics and any other relevant information such as temperature, medications and secondary surveys to ensure that an accurate assessment of the patient can occur. A thorough assessment allows the paramedic to implement the right management and treatment for the patient until they reach definitive care and treatment at a hospital.

Borges and Bertolucci :: essays papers

Borges and Bertolucci There are a number of differences between Bernardo Bertolucci's movie "The Spider Stratagem" and the story on which it is based, Jorge Louis Borges' "The Theme of The Traitor and The Hero;" however, overall Bertolucci does a pretty accurate portrayal of the essence, at least, of Borges' story. Besides changing the "setting" of the plot, there is also much more information relayed in the movie. This is very much due to that the story is simply a suggestive piece, while the movie had to fill in all of the blanks. In the movie, Bertolucci had to add characters, motivations, and many vast details that are left out of the story. To begin with, Borges is very vague in his ideas on the semantics of his story. He begins filling in the details somewhat with the story taking place in Ireland†¦. But Borges himself says that this is simply, "(for narrative convenience)." (Borges 72) Borges then expands on his idea within an Irish backdrop†¦ Bertolucci keeps the story intact, and simply transplants it to Italy in the twentieth century. The names are all changed; but that is because Borges chose Irish names which would not work in the new setting. The entirety of Borges' story is written in vague possibilities of ideas. He uses "for example" a number of times throughout the story and only offers these examples to give the reader an idea†¦ not the actual plot. It is more the plot than the setting which concerns Borges†¦ and Bertolucci does exact Borges' plot with his movie. At the beginning of the story, Borges says that our narrator is writing an autobiography of his great-grandfather, the hero. However, in the movie, Bertolucci's narrator is summoned to his father (not great-grandfather)'s hometown by his father's ex-mistress. (Borges does not mention an "ex-mistress.") He has no interest in knowing about his father. It is only in concern of the health of this ex-mistress that he actually chooses to stay. (She has a propensity for fainting on cue.) It is for her that he actually undertakes the pursuit of the truth of who the traitor was that caused the death of his father, as opposed to in Borges' story where the narrator undertakes the truth for the purposes of his biography. Bertolucci had to take some artistic licenses with character motivations in order to make the movie's pace keep going.

Essay --

â€Å"Heroes take journeys, confront dragons, and discover the treasure of their true selves.†- Carol Lynn Pearson. Heroes have many different qualities depending upon the person you believe is a hero in your eyes. A Hero’s qualities could be being Brave, Trustworthy, Loving, a Leader, Intelligent, and Kind. Now those are just some common characteristics to â€Å"make† or to â€Å"be† a hero. Some heroes to others could be in their family, their friends, or even famous people that have passed or are still alive. A characteristic that stands out to many is Bravery. Being a brave person can be challenging. Martin Luther King Jr., for example, is a brave person and a hero. † A man who won't die for something is not fit to live†-Martin Luther King, Jr. He stood up for what he believed in and stood up for all of the ones who were frightened to say something. His speech,† I Have a Dream† caught the attention by everyone in the whole entire world. Martin was arrested upwards to about twenty times and was assaulted about four times (nobelprize.org/MartinLutherKingJr.). How could Martin Luther not be a hero? He risked his life for Blacks and for their rights. Would you do this if you were in his shoes? Another example of a Brave hero would be Anne Frank. † And finally I twist my heart round again, so that the bad is on the outside and the good is on the inside, and keep on trying to find a way of becoming what I would so like to be, and could be, if there weren't any other people living in the world†-Anne Frank. Even though she was younger and may not have understood everything, she was still a brave and strong person. She had to go into hiding to save her life and her families. They all had to stay quiet and get along with all the families they were ... ...n a season, and the most valuable player of the year. All of his awards and accomplishment showed that it doesn’t matter what you like. Appearance doesn’t determine if you are skilled or not, if you are brave, or even a hero. In conclusion, the qualities are what make up a hero. Not the ways they look, act, or speak, but they all have one thing in common which is standing for what they believe in. In any situation that occurs. Someone’s appearance does not prove or show you what they can do or how they can act. A hero’s actions or skills are what make them a hero. You don’t have to be a superhero with a cape or a muscular man to make everyone think you are a hero. You could be the quietest person in the school or your town for that matter. If you are willing to stand for what you believe in and do what you think is the right decision, you could be a hero to many.

Marijuana Use Should be Legal Essay -- Legalization of Marijuana

Marijuana Use Should be Legal The issue of the legalization of Marijuana is a never-ending battle that the country will never fully win. Marijuana should be legalized because it is a large part of the drug war, which will never come to an end. Society is in the midst of a time of anguish and skepticism of what will become of the nation. With all of the problems happening around us, the government and officials should begin to realize that the time and effort spent on battling the drug, marijuana, could be better used in other areas. One of the first issues of the legalization of marijuana is its comparison to alcohol. Since 1937, marijuana has been prohibited as a legal drug in the United States: â€Å"If the goal of marijuana prohibition is to stop Americans from using it, then it has failed, just like the other prohibition failed to make America a (dry) country† (Wikman). There have been many studies performed to try to prove that the effects of marijuana are worse than those of alcohol. Unfortunately, many of the studies found that marijuana is not as bad as many believe it to be. If one were to compare alcohol, tobacco, and marijuana, it is found that the one with the least addictive power is marijuana (Schlosser, 1994, p.41). Alcohol has the potential to cause cirrhosis and tobacco is linked to lung cancer and heart disease yet, smoking marijuana is not directly related to any life- threatening diseases (Wikman). The country’s drug problem is also hurting the prison system. Prisons are already overcrowded and by incarcerating innocent people for minor drug violations, law enforcement is adding to prison population. The population of Americans living in prison has inc... ...marijuana would give our government more money and time to invest in other problems facing our society and nation. Works Cited â€Å"Feds Begin to Bend on Medical Marijuana.† The Science of Medical Marijuana Oct.2001. 4 Oct.2001 â€Å" Grinspoon, Lester. â€Å"Marijuana, The Forbidden Medicine.† 1997: Roesch Lib., University of Dayton., Dayton, OH. 1 Oct. 2001 www.netlibrary.com â€Å"Legalization of Marijuana Long Overdue.† Oct. 2001. 9 Oct. 2001 â€Å"New, Emerging Evidence of Marijuana’s Medical Efficacy.† The Science of Medical Marijuana Oct. 2001. 4 Oct. 2001 Wikman, Eric. â€Å"Prohibition and Marijuana: History Does Repeat.† Marijuana Policy Project 1995. 2 Oct. 2001

Reflections on ‘How To Think Like Leonardo da Vinci’

After reading the 322 page How To Think Like Leonardo da Vinci book written by Michael Gelb, I felt a new world of insights rush into me.   I fell into an in-depth appreciation of Leonardo da Vinci’s genius!Although many critics say that Leonardo da Vinci was a failure particularly due to the fact that a lot of his works were left unfinished, I believe otherwise.   He was a great man who attempted to delve into a multitude of fields.He was an architect, sculptor, painter, inventor, tactician and strategist, mathematician, and a scientist, but only to mention some.   His ideas were truly far beyond his time, and if only his ideas were properly publicized it would have made a greater impact earlier on in history.I realized that in each of us lies the potential to be a genius.   To quote the author, ‘the human mind is more powerful than we think it is.’   As an art teacher, this perspective in dealing with students is important in order to fully cultivate, as well as appreciate, the students’ potentials.The Seven Da Vincian Principles were enlightening.   Through the exercises provided to develop each principle, I was able to get in touch with myself again, my beliefs, my dreams, and in the process of being connected with myself, I was given a chance to view my career as an art teacher in a refreshing perspective.The Seven Da Vincian Principles:CuriositaCuriosita is an insatiably curious approach, and this continuous quest for learning is the powerhouse of the Da Vincian spirit.   I realized how important it is to always ask why, why, and why.   Following the exercise, and after listing down questions that are significant to me and contemplating on them, I realized I have a lot I want to learn, and a lot I still want to understand.   I was once again contemplating the meaning of life.In the study of art, I believe the spirit of curiosita is important in the quest to improve one’s skills.   I thought about some questions.   What is aesthetically pleasing?   Why?   And most importantly, how can I make art that is truly aesthetically pleasing?DimostrazioneDimostrazione is a commitment to test knowledge through experience, persistence, and a willingness to learn from mistakes.   The exercises in this section led me to recheck my beliefs, why I believed them, and whether they are valid or not.   Are those beliefs truly mine, or are they simply influenced upon me by society?   Are these beliefs actually wrong?   For that matter, are the standards I have for measuring art truly mine or merely dictated upon me, are they truly the best standards to measure art?   These are the questions that were brought to me.SenzazioneSensazione is the continual refinement of the senses as the means to enliven experience.   Leonardo stated that the average human ‘looks without seeing, listens without hearing, touches without feeling, eats without tasting, moves without physical awareness, inhales without awareness of odour or fragrance, and talks without thinking' and I believe that this is true, to some extent, it even applies to myself.   The exercises here provided a very enjoyable experience.   In this section of the book, it is shown how important it is to be aware of the minute details that our senses tell me—the feel of clothes against my skin, the taste of something really delectable melting in my mouth, the soft sound of heartbeat in my ears.   Beauty can be found in such experience, though how simple the experience may be.   It is from the appreciation of such experience that wonderful ideas of art can come from.   I especially enjoyed delving into the exercise of answering the question ‘if you could bite into the music, what would it taste like?’   as this tries to express one type of sense in terms of another.SfumatoSfumato develops a willingness to embrace ambiguity, paradox, and uncertainty.   Sfumato literally means à ¢â‚¬Å"turn to mist†, which describes the hazy quality of paintings of Leonardo.   From here, I learned that it uncertainty is not necessarily a negative aspect.   In fact, it can be used to enhance art, as Leonardo did.It was in this section that Gelb mentioned how Leonardo would spend his day apparently doing nothing, instead of painting what was tasked to him.   In Leonardo’s words, ‘the greatest geniuses sometimes accomplish more when they work less.'   This is called incubation, and I believe this is true as I have also experienced something similar.   Incubation is most effective when alternating, as Leonardo did, between periods of intense focused work and rest.   Without periods of intense focused work, there is nothing to be incubated.Arte/ScienzaArte/Scienza is whole brain thinking, and the development of the balance between science and art, logic and imagination.   It is important not only to explore the art, but also to learn the science b ehind the art.   Thus, development should not only be in the side of creativity, but also on the side of logic.CorporalitaCorporalita is the cultivation of grace, ambidexterity, fitness, and poise.   It is here that Leonardo emphasizes for us to be healthy.   He warns against anger, and tells us to avoid grievous moods, to rest our head and keep our minds cheerful, to be covered well at night, exercise moderately, eat simple and chew well.   When we are fit, we are at our full potential to be creative.   Also, it is important that we develop not only one side of our body, but both.   In painting, it may be a useful exercise to try to paint with the other, less dominant hand.ConnessioneConnessione is a recognition of and appreciation for the interconnectedness of all things and phenomena.   It emphasizes a systems way of thinking.   A number of scholars have criticized Leonardo for the disorder of his notebooks because he scrawled notes in a random fashion.   But Mi chael Gelb believes that Leonardo's sense of connectedness was so all embracing that his observations were equally valid however they were related to one another.   He saw how everything connected to everything else.I believe this was part of his creativity.   He did not let himself be limited to any rule or order in writing his notes, so he was free to jot down his ideas without anything to hinder him.ReferencesGelb, M. (1998).   How to think like Leonardo Da Vinci:   Seven steps to genius every day.   DellPublishing.

The Ways to Prevent Influences of Rock Music on Teenagers

The subject of rock has been controversial and a source of conflict between parents and children ever since it first appeared on the scene in the mid 1950’s. When Elvis Presley performed on the Ed Sullivan Show for the first time in 1956, the cameras only showed him from the waist up, because adults were offended by the way he shook his hips. The kids loved it! When the Beatles arrived in the mid 1960’s, parents were shocked again this time by the mop-top haircuts. But young people were swept away by the infectious enthusiasm of their music.After the Beatles, more shocks were in store as groups like the Rolling Stones and the Animals popularized a more coarse, gritty, and vulgar style of blues-influenced rock. Rock and Roll has a major impact on our society and the way people acted. Early on the issues of cars, school, dating, and clothing, and the famous artists or bands that are singing them could really influence the minds of young kids. A lot of the songs would also talk about events or conflicts that people listening could relate too.Topics such as sex and drugs that were pretty much unacceptable in the 1950s were starting to be in songs in the 1960s and 1970s, and now today rock artists such as Marilyn Manson sings about everything. Eventhough rock music is one of the arts that promotes creativity and expression, it still has negative effects on our society today, especially among teenagers. The first effect that we can see are rock music is a genre of music that uses guitar, drum and bass, which contribute to its noisy music.Not only that, the most negative part of rock music is its heavy metallic sound, which unconsciously makes its listeners violent. Rock music can cause a phenomenon called nerve jamming which is similar to hypnosis. Rock music also an often-cited example in this case is that of a sixteen-year-old boy in Texas, U. S. A who was taken into a trance like state while listening to rock song that he became violent and unconscio usly murdered his aunt.After hearing the negative effects of the rock music, do we as parents would just sit idly by and continue to let the youth drift with rock music that turned out to have an adverse effect on them? Parents always want the best for their children. Thereby, there are several ways to control and prevent this problem from becoming rampant in our society, especially the youth who always need guidance and advice. The first ways that you can do as a parents to prevent the problem is monitor your children's music the same way you supervise their use of television, videos, and the Internet.Developmental psychologists and other researchers who study the effect of media on children have found that parents who are involved in all their children's media choices have a great impact on taming its potentially destructive effects, such as encouraging aggressive behavior and reinforcing negative stereotypes about women and men. Luckily, as parents of young children, you are like ly to be involved in buying the tapes or CDs, or borrowing them from the library, so music choices should be easy to monitor. But remember. The monitoring should be done on an ongoing basis.There are other ways you-can maintain control such as stay involved and listen to your child's music choices with him. If you find something objectionable, clearly explain in specifics why you're concerned so that he begins to understand that you're not just being mean and also you have valid reasons and particular values that you'd like him to understand and adopt. Also, don't make the mistake of dismissing your child to his room to listen in private to music you don't like: The more privacy he has, the less control and awareness you have.You also must to make sure the rules apply to everyone. One way that young children are often exposed to music that may not be appropriate for their ears is through older siblings (and parents). If you don't want your 6-year-old listening to music that offends you, you probably don't want your older kids listening to it, either. Lastly, you can share your favorite selections with your child and make an effort to appreciate his music. Encouraging your child to explore different kinds of music is likely to benefit him in many ways.In fact, our research shows that children whose parents introduce them to, and encourage them to listen to, a variety of music do better in school. Teenagers tend to get their style of dress from musicians that they like. Singers and songwriters have always set the tone for fashion trends. The music and fashion industry have become so intertwined that recording artists are now using their fame to sell their own fashion line of clothing. The rock fashion including black nail polish, waist chains and black makeup fashions are from rock music.For example Sleeveless T-Shirts Rock Band became very popular sense awesome bands like AC / DC, Metallica, Poison, Ratt, Ozzy & others made prototypes all the Rage. The band Nir vana brought the Grundge look to the masses in the 90's. Although this look started out in the city of Seattle, USA, it quickly became a popular fad. Even now in our country, we can see that young children wearing head skin pants, leather jackets, cut rock hair style and so on, where they take advantage of clothing shows how the singer or bands that they like. Follow clothing trends favored artist directly cause teenagers tend to follow the development of the artist.Parents should better monitor and take care of what are their children wearing even where they are, especially the teenagers because this group is more likely to follow changes in fashion and always want up-to-date. Parents can control with a fashion review and selection of children's clothes when they go out shopping. In other way, although the parents just give children pocket money for the teenagers to buy their stuffs or things that they want parents need to find out what fashion and how clothes and the bought by the ir teenage children.As a conclusion, rock music seems to be the most controversial but it also has many positive influences that should be taken in to consideration. There are some negatives that come with it, and those should be filtered out by the parents. So, the next time your child wants to listen to a song they like, instead of immediately refusing, listen with both ears. You will learn much of what your child likes and dislikes. You will gain insight into the thinking of your child. You will also learn what to absolutely deny your child.

Starbucks Case Accounting

Starbucks Case Part I – Prior to reading Starbuck’s Form 10-K, please answer the following questions. Your answers should be based upon your general knowledge of Starbucks, gained from visiting their stores, purchasing their products and/or observing them in the marketplace. a. Up until the economic downturn (Fall of 2008) what do you believe was Starbucks’ growth strategy? Give three examples of specific actions (growth initiatives) you observed Starbucks execute upon as part of their growth strategy? 1. Saturate the U. S. arket: Based on our observations, it seemed that Starbuck’s primary strategy for growth was to saturate the U. S. market. At one point there seemed to be a Starbucks at every corner, sometimes so close that one had to wonder why in the heck they were opening stores within a couple dozen feet from each other. 2. Expand internationally: We presume that one of their growth goals was to expand abroad, specially if they began to realize they were cannibalizing their own established stores, so they likely had to go outside of the U. S. o keep up their growth targets. 3. Develop complementary products/alternative revenue sources: We also think that around 2006-2007 was when they started to promote downloadable music and also began to sell CDs & books in stores; which means they began to more aggressively add alternative revenue channels, beyond that of coffee/drinks, to their many locations. (Personally, I purchased a bottle of Starbucks coffee liqueur around that time, which I still have because it’s not as good as other coffee liqueurs such as Kahlua. b. How do you believe Starbucks measured their success in executing their growth strategy? Give four specific measures you might use to evaluate the success of Starbucks’ growth strategy. Very likely that they were measuring it against number of new stores opened, and sales growth. We would probably use the following to evaluate the success of Starbuck’s growth strategy: 1. Sales growth. 2. Operating Revenues. 3. Net income. 4. Return on assets. The remaining sections of the case should be completed after you have read Starbucks Form 10-K and any other information deemed pertinent. Part II – Results of the audit by Starbucks’ outside independent accountant, status of Starbucks’ financial reporting controls and industry specific accounting. a. Who is Starbucks’ outside independent auditor? Did Starbucks receive a qualified or unqualified (clean) audit report from their outside independent auditor for the 2010 fiscal year end? a. Deloitte & Touche, LLP. b. Unqualified. b. What was Starbucks management’s conclusion in their report on internal control for financial reporting? What was the outside independent auditor’s conclusion regarding management’s review and assessment of financial reporting controls? . That their internal control over financial reporting was effective as of October 3, 2010. d. That Starbucks maintained effective internal control over financial reporting as of October 3, 2010. c. How does Starbucks account for gift cards? What impact do unredeemed gift cards have on the reported operating income in each year? How does Starbucks’ accounting for unredeemed gift cards compare to other retailers? e. Revenues for cards are recognized when tendered for payment, or upon redemption. Outstanding balances are included in deferred revenue on the balance sheet. Balances on cards that are deemed unlikely to be redeemed, get recognized as net interest income. f. Operating income is increased by balances on cards thought unlikely to be redeemed; therefore, it can be argued that operating income is being overstated by the addition of â€Å"unlikely-to-be-redeemed† card balances to net interest income. g. Gift card balances by other retailers are probably carried as a liability (unearned revenue). When gift cards are not redeemed, some retailers return the balances to the state where the card was issued assuming the unclaimed balance to be â€Å"unclaimed property† in some states. As seen above, Starbucks does carry outstanding balances as deferred revenue (a liability) as well, but once the cards are deemed unlikely to be redeemed, it treats the unclaimed balance as an asset. Part III – Trend Analysis of Sales and Earnings Growth During 2006 – 2010 Review Starbucks income statement and common size income statement for the years 2006 through 2010. Identify and comment on the major trends in the growth in Starbucks sales and earnings, including: a. Sales growth – was Starbucks’ sales growth consistent or inconsistent over the above five year period? Do you see signs of acceleration or deceleration in Starbucks’ historic growth rates? How does Starbucks’ sales growth compare to its industry averages? Are same store sales or the opening of new stores the more important factor in driving Starbucks’ sales growth during this period? Do you believe Starbucks sale trends over the past few years will continue over the next two to three years? Please provide rationale for your belief. Starbucks’ sales growth was inconsistent over the above 5 year period. Data from the last 5 years suggests that Starbucks’ growth rate is actually decelerating. Starbucks’ sales growth was below the industry sales growth. The industry has average 9. 25% over the last 5 years while Starbucks averaged 7. 5% only. The opening of new stores is vital to Starbucks’ sales strategy. During 2006, 2007, and 2008, Starbucks added 2199, 2571, and 1669 net stores. During the same years, sales grew by 22%, 21%, and 10% respectively. During 2009, Starbucks reduced 45 stores and their sales dropped by 7%. In 2010, Starbucks added 223 stores and not surprisingly their sales increased by 10%. In our opinion, Starbucks’ sales will continue to grow but at a decreasing rate over the next 2 to 3 years. This projection is based on historical sales data from the last 5 years which suggest a deceleration of sales growth. Starbucks’ average sales growth for the last 5 years is 11%. In 2006, Starbucks’ sales grew by 22%. This suggests a deceleration of sales growth. b. Gross margins – did gross margins expand, contract or hold steady over the period? What major factors account for the trend you’ve identified? The gross margin has held steady over the last 5 years ranging anywhere from 55% to 59%. Gross margin is affected by sales and cost of sales. c. Operating expense – make sure you look at operating expenses in both absolute dollar terms and as a percent of sales. Did operating expenses grow slower, faster or at the same rate as revenues? Would you expect to see more leverage on Starbucks’ cost base, given their growth history? (Note: operating leverage is demonstrated when a company’s operating expenses grow at slower rate than its sales, thereby resulting in operating earnings growing faster than sales. ) Do you believe Starbucks’ cost base is mostly fixed, mostly variable or an equal mix of each? What implication does the structure of Starbucks cost base (i. e. % fixed / variable) have on the relationship between the growth rates of revenues and earnings? Make sure you present information to support your conclusion. Operating expenses have grown at a higher rate than revenues over the last 5 years. Revenues grew at an average of 7% while operating expenses have grown at an average of 11. 34%. Based on these numbers, we expect to see less leverage on Starbucks’ cost base as operating expenses are growing at a higher rate than revenues. The fact that Starbucks’ operating expenses are growing at a higher rate than its revenues shows that Starbucks’ cost base is mostly variable. This is also proven by the income statement as most of Starbucks’ operating expenses are Cost of Sales and Store Operating expenses. Most of these are usually variable. Having more variable expenses usually means that earnings will not necessarily grow at the same rate as revenues. This is demonstrated by the income statement from the last 5 years. Starbucks’ revenues and earnings have grown at different rates over each year of the last 5 years. The average earnings growth per year over the last 5 years is 12. 62% as compared to an average sales growth per year of 7. 5%. d. Operating income – have operating earnings grown at the same rate, faster or slower than sales? What factors (e. g. gross margins, operating expense/charges) account for the trend you’ve identified? Be specific and provide support for your answer. Operating income has grown at a faster rate than sales on a per year basis over the last 5 years. Sales growth has averaged 7. 5% per year as compared to an operating income growth of 11. 75% per year during the same period. The reason that operating income has grown so fast is because Starbucks recently made changes to its cost structure that made it more efficient. As per the 10-k statement filed with the SEC, Starbucks decreased its Cost of Sales by 260 basis points by making their supply chain process more efficient. This resulted in lower food, beverage, and paper packaging costs. Because of its sales leverage, Starbucks was also able to decrease its occupancy costs. Because of the reduced costs, Starbucks was able to have a higher operating income in 2010. This caused the 5 year average to jump up to 11. 75%. Also contributing to this growth was the fact that sales increased at a higher rate than operating expenses. Therefore, operating income also went up at a higher rate than sales. e. Net Income – has net income grown at the same rate, faster or slower than sales? What factors (e. g. gross margins, operating expense, non-operating items) account for the trend you’ve identified? Be specific and provide support for your answer. Net Income has increased at a higher rate than sales also on a per year basis for the last five years. In fact, Net Income has pretty much mirrored Operating Income in growth. The factors tied to Net Income are Sales, Operating Expenses, Interest, and Taxes. Taxes remained relatively proportionate EBT each year. During each of the 5 years, Starbucks experienced a positive interest income for 3 years and a negative for 2 years. This helped Starbucks increase their Net Income. However, the factor that affected Net Income the most was Operating Expenses. Operating expenses grew at a slower rate than sales from 2006 to 2010. This resulted in Starbucks having a higher Operating Income which in turn resulted in a higher net income. Starbucks’ net income grew by 142. 2% in 2010 from the previous year. This big change resulted in the average net income growth rate to increase to 12. 62%. During the same period, Sales has grown by 7. 5% and operating expenses grew by 7%. All of this contributed to the Net Income growing at a higher rate than sales. f. Earnings per share – Does Starbucks’ earnings per share increase/decrease at a rate consistent with revenue and net income. Why is this? Do you expect this relationship to continue into the future? Starbucks’ EPS increases and decreases at a rate consistent with net income but not sales. This is because earnings per share are calculated by taking the net income and dividing that into the number of shares outstanding. As a result, there is a direct correlation with net income and not sales. We expect this relationship to continue in the future as long as the number of shares outstanding doesn’t change drastically each year. Part IV – Analysis of Operating Efficiency, Liquidity and Solvency Using data included in the Form 10-K analyze Starbucks’ operating efficiency and liquidity. That is, answer the questions below. The ratio definitions used to calculate the figures in the Ratio Analysis table are described in the text and lecture notes. a. Operating efficiency: Turnover ratios. In one paragraph, explain what the values of turnover ratios reveal about Starbucks. That is, for each ratio, discuss the trend, compare Starbucks’ ratio to the industry average (for receivables, inventory turnover and asset turnover only) and discuss whether the trend indicates improvements or deteriorations in operating efficiency. Can you think of any other measures that would be useful to assess Starbucks’ operational efficiency? Turnover ratios reveal that in 2010, Starbucks’ sales increased. Receivables turnover jumped up slightly from previous years to 37. 31. The industry’s 2009 median receivables turnover is significantly higher than Starbucks’ at about 98. 64. This trend indicates that Starbucks made less sales on credit in 2010. It could also mean that Starbucks improved collecting on its accounts receivables; however, since Starbucks’ average collection period ratio has not changed in the last three years (holding steady at about 11 days), there is no indication that collection on receivables has improved. The inventory turnover ratio of 7. 8, which slightly increased from 2009, also suggests a decrease in inventories, which is supported by the drop of inventory assets shown on the balance sheet. This trend supports the observation that sales have increased significantly for Starbucks in 2010 which is always an improvement for any business. PP&E Turnover ratio of 4. 32, whi ch increased from 2009, again, demonstrates higher sales since PP&E remained at similar levels as previous years per the balance sheet. Total asset turnover, 1. 79, remained very close to last year, and is slightly less than the industry average, 1. 3. This shows Starbucks continues to generate sales at a level of almost twice as much as they carry assets on their books. The fact that their asset turnover is slightly less than that of their competitors suggests that Starbucks may have more assets than their competitors. b. Liquidity: In one paragraph, explain what the liquidity ratios (current ratio, quick ratio and cash from operations ratio) reveal about Starbucks. Include an explanation of how the cash flow from operations ratio differs from the current and quick ratios. What is your conclusion egarding Starbucks’ liquidity position? With significant increases in 2010 in current ratio, 1. 55, and quick ratio, 0. 99, Starbucks is very liquid. Quick ratio shows they have 1. 5 times current assets on the books as they do current liabilities. Likewise, the quick ratio shows they would be able to cover current liabilities with their current assets. The cash from operations ratio is . 96, which states that Starbucks’ cash from operations would not be enough to cover its current liabilities. This ratio differs from the first two in that it compares a cash flow item to a balance sheet item. It is an indication of a firm’s ability to pay off its current liabilities; however, it is the most conservative liquidity ratio since it excludes all current assets except for the most liquid: cash and equivalents. It tells that Starbucks would not quite be able to pay off all of its current liabilities with just its cash and equivalents, although it does come close. c. Solvency: Interpret the values of the relevant ratios and provide a conclusion regarding Starbucks’ ability to service its debt and risk of future insolvency. Does your conclusion change if you include â€Å"off balance sheet debt†. How much off balance sheet debt does Starbucks have as of the end of the most recent fiscal year? Starbucks’ solvency ratios suggest that it is in a strong position and would likely be able to service its debt as it shows low risk of future solvency. It’s debt to equity ratio for 2010 of 0. 73 is at the lowest it has been in the past five years. From 2009 Starbucks had a big increase in retained earnings, this pushed all solvency ratios including interest coverage, return on assets, and return on equity up. ROA and ROE were doubled from 2009 to 0. 16 and 0. 28 respectively. Likewise, interest coverage also had a big jump due to a significant increase in earnings before interest and taxes. If we include â€Å"off balance sheet debt, Starbucks debt to equity ratio increases a bit, but the trend still shows that this ratio has decreased significantly in 2010. The increase would not be enough to state that Starbucks runs a high risk of insolvency. Starbucks has $4,084. 2 in off balance sheet debt as of end of most recent fiscal year. (We assume that the numbers provided are in millions). Part V – Analysis of Cash Flow Refer to Starbucks’ cash flow statement: a. During the past three years, what was Starbucks’ largest source of cash? What were Starbucks’ two largest uses of cash? a. For the past 3 years, the largest source of cash for Starbucks was Net earnings including non-controlling assets from its operating activities. Starbucks’ two largest uses of cash were additions to property, plant and equipment, as well as purchasing available for sale securities. It is stated in the 10-k that the major components of the PPE spending were remodeling and upgrading equipment in stores, as well as updating the IT infrastructure of the retail network. b. For the past three fiscal years, has Starbucks’ CFO been adequate to fund its growth initiatives? If no, how has Starbucks funded the CFO shortfalls to fund growth? a. As stated in the 10-K Starbucks’ believes that cash flows generated from operations and existing cash and short term investments should be enough to support their core business activities. However, it is also stated that new business opportunities, joint ventures, and acquisitions would have to utilize outside funding sources. Starbucks has augmented to their cash flows by heavily investing in available for sale securities, and purchasing US Agency and investment grade bonds. These investments, and outside financing, can be used to fund growth initiatives while CFO can be used to support Starbucks’ core retail business. The 10K also mentions that the issuance of commercial paper and its proceeds can be used for working capital needs, capital expenditures, and other corporate purposes, including acquisitions and share repurchases. c. Based on your review of Starbucks’ cash flow statement, has Starbucks’ growth been driven by organic growth or acquisitions? Provide support for your answer. a. Starbucks growth has been driven organically, with strong, steady growth in net earnings including non-controlling interests, and investing a large amount of cash in property, plant, and equipment by opening new retail locations and upgrading existing stores and information systems. By utilizing CFO and short term investment earnings to support their core business, Starbucks’ has maintained a high growth, very successful retail operation. Acquisitions play a minor role compared to the growth and earnings from operating activities. d. If Starbucks continues to grow at its historic rates, does it appear that Starbucks’ CFO can fund this growth? If CFO isn’t sufficient, how might Starbucks fund its future growth? a. Yes, it does appear that Starbucks’ CFO can fund its historic growth. This is stated in the 10k; CFO and short term investments, as well as any potential future borrowings and the commercial paper program can support the existing core business as well as related marketing support, product innovations, and new business opportunities related to the core business. If CFO is not sufficient to fund the historic growth, Starbucks can utilize channels within the investment and finance sections of the cash flow statement. Particularly, Starbucks can invest more heavily in short term investments, and utilize the commercial paper program. Additionally, Starbucks purchases available for sale securities heavily – these could be sold in the future to fund any growth where CFO is not adequate to support the core business. e. During the past three fiscal years, what dollar amount of common stock did Starbucks repurchase and what dollar amount of dividends did they pay? Why would Starbucks repurchase their own stock and/or pay a dividend? How does this impact Starbucks ability to fund future growth? How did Starbucks’ strategy with regard to share repurchases and dividends change during the past few years? Why did it change? a. In 2008, Starbucks repurchased $ 311. 4 million in common stock. In 2009, Starbucks did not repurchase any stock. In 2010, Starbucks repurchased $ 285. 6 million in common stock. Starbucks may want to repurchase their own stock so that they can increase their earnings per share ratio. This is especially true if Starbucks shares were perceived as undervalued, as Starbucks can repurchase the shares and hold them in the treasury for future reissuance at a higher price. Starbucks may be able to obtain more financing and loans with better earnings per share ratio as well. Dividends can be paid to shareholders to increase the value of their shares, and encourage other interested parties to purchase Starbucks shares. Paying dividends is a way to help impact positive future growth by making the purchase of Starbucks stock more profitable – more people will want to buy it providing more cash for Starbucks to utilize. In the 10-k, it is stated that Starbucks had 1. 7 billion in CFO for 2010 compared to 1. 4 billion in fiscal 2009, and capital expenditures were approximately 440 million in both fiscal years. This left roughly $460 million for stock repurchases and dividends. Starbucks had to repay short term borrowings in 2008 and 2009, but did not have to use cash for repayment in 2010. The cash that would have been used to payback short term borrowings could instead be used to repurchase stock and pay dividends. Thus, the strategy changed because Starbucks was able to operate without short term borrowings in 2010, and was able to pass on the excess case to shareholders. Part VI – Market Valuation a. What is Starbuck’s net book value as of the end of the most recent fiscal year? What was Starbuck’s market capitalization as of that date? Why is there a difference in these two amounts? What specific items do you think comprise the difference? Starbucks’ net book value as of the end of 2010 fiscal year was $3,611,500,000 while its market cap was $19,270,826,000. The reason that the two numbers are different is because the net book value is calculated by taking the total assets of Starbucks and subtracting its intangible assets and total liabilities, while the market cap is calculated by multiplying the outstanding shares into the stock price. Because each is calculated using 5 different numbers, there will almost always be a difference in the two numbers. b. Do you believe the difference between Starbuck’s net book value and market capitalization will increase or decrease in the future? What specific factors or trends identified in Starbucks’ financial information (or identified elsewhere) support your view? We believe that the difference between Starbucks’ net book value and market capitalization will decrease in the future. One of the biggest reasons for this is the fact that Starbucks restructured its Supply Chain process to lower costs. As a result, net income grew by 142% in 2010. This was a huge turnaround by Starbucks in one year and it can be attributed to the fact that leadership identified and implemented this cost saving mechanism. Another trend that indicates that Starbucks is on its way back is the fact that they opened more stores than they closed in the last 2 years. This strategy is key to Starbucks succeeding. Third, Starbucks’ gross margin has remained constant in the last 5 years despite the down years. This shows that management knows how to cut down on costs when times are rough, or that despite financial downturns, people are still willing to pay for expensive coffee. Conclusion Refer to your responses in Part 1: How do the results of your analysis in Parts II through VI support or contradict your original thoughts regarding Starbucks growth strategy and the success or failure of the three action areas (growth initiatives) you identified? Our assumption on their strategy to saturate the U. S. Market by building as any stores as possible is supported by our discussion on sales growth, which shows that there is a direct correlation between sales revenue growth and net new stores opened. Likewise, in analyzing the CFO, we concluded that Starbucks has grown organically through their investment in PP&E, which corroborates our original thoughts. Although they probably realized they were overdoing it with having a Starbucks on every corner, their growth strategy of increasing store numb ers has been a success for the company as sales have also increased. Going forward, the challenge will be to maintain high sales rates while being able to cover its large PP&E/overhead expenses. Although we didn’t really analyze the impact of international expansion in our analysis above, according to the company’s 10-K, operating income from international activities more than doubled from 2009 to 2010; however, this increase was mostly due to foreign currency translation among other things. Therefore, our original thoughts are not necessarily proven by the data that we analyzed. Finally, we stated that one of Starbucks’ growth strategies was to develop alternative revenue sources. As we looked deeper at the reasons for sales growth, we noticed that licensing and food service both were strong contributors to the increases in net revenues. Our discussion on sales growth indirectly supports this hypothesis, since the increase in net revenues was affected by an increase in average value per transaction (as stated in the 10-K). This means that customers are not just buying coffee at the checkout stand because Starbucks is being successful at selling other complimentary goods along with their drinks. Therefore, this is definitely being a successful growth strategy for Starbucks.