The Dos and Donts of Esperanza Rising Essay Samples Middle School

The Do's and Don'ts of Esperanza Rising Essay Samples Middle School Esperanza Rising Essay Samples Middle School - Is it a Scam? One of my favourite things about writing is that there isn't any correct or wrong answer. You're going to need to choose a topic first, but your topic ought to be something that has two conflicting points or unique conclusions. Let's say your topic is to go over an extracurricular activity that has played a huge influence on your life. Explain the benefits of understanding how to read. Characteristics of Esperanza Rising Essay Samples Middle School Writing of scholarship graduate essay is a really tough academic task simply because students have to demonstrate they are capable of accomplishing the task that they're applying for. The Meeting Students' Needs column in every lesson has support for the two ELLs and Universal Design for Learning (UDL), and a few supports can serve a wide selection of student requirements. Homework Homework won't be out of control. Writing has existed for quite a lengthy moment. Esperanza Rising Essay Samples Middle School Make certain to read your essay and make certain it is logical. Writing a high school essay if you've got the tips about how to do essay effectively. As soon as your essay is finished and transferred to you, you've got 2 weeks to request a totally free revision. A problem-solution essay is a kind of argument. At this time, you might just be thinking that you're finished with your essay, but you're not. Our objective is to supply you with a professionally written essay on this issue you require. There's several essays completed by them. The cost of an essay is dependent upon the total amount of effort the writer has to exert. Of all Of the forms of essay, writing a brief essay may appear to be the easiest. You may get in touch with your writer when you want. If you're an extremely talented writer, you might be able to intuitively create a compelling essay including all the components required to be both persuasive and simple to swallowor follow. Esperanza Rising Essay Samples Middle School Fundamentals Explained Fully being a happy high school student wouldn't be possible without my family members. Don't list a school you aren't ready to attend. Or, perhaps you'd prefer to remain at your present 6-12 school than visit the school that accepted you. Public high schools have their very own fair share of issues and in the event the student isn't careful, they could wind up in a huge mess. Esperanza Rising Essay Samples Middle School at a Glance Be sure you're eligible to attend a school before you set it on y our list. There simply aren't enough great schools for all of the students who wish to attend. College students discover that it's tricky to learn which freelance sites offer reliable support and help with their academic work. High school students have to compose essays on a selection of topics which at first may appear to have nothing in common. The Hidden Truth About Esperanza Rising Essay Samples Middle School Know as much as possible about your side, but know equally as much if not more concerning the opposing side too. Explain the steps that you proceed through to repair your hair in the morning. Essay help service takes all of the responsibility for the assignment as you simply enjoy your totally free evening. Stop being a spectator sometimes in your life. Personal essays can occasionally consist of personal information which you would not like to share. Your facts ought to be truthful. A number of these info can be too confidential for different folks to read. Lo ok through the list of topics cautiously and start making a mental collection of the evidence you are able to use on topics you prefer. A Startling Fact about Esperanza Rising Essay Samples Middle School Uncovered You don't need to return to school to prepare for the GED test. An extensive set of worksheets covering an assortment of subjects can be utilised to broaden your child has learning experience. Though personal one-on-one tutoring may be the utmost effective type of tutoring, there continue to be plenty of excellent tutoring resources on the internet that you're able to utilize. Most parents assume that worksheets, word troubles and visual representations are the absolute most helpful tools, but a lot of them forget the value of online tools that provide educational price. Moreover, our English-speaking writers make sure every order has original content and an appropriate structure. Writing is a rather strong tool. You have to find the correct resources for your essay together with patience when finding the most suitable inspiration to write. Scholarship providers would never tell you exactly what they are searching for in an essay.

Comparing Midlife Crisis Denial, Depression, And...

Midlife crisis Denial, Depression, and Displacement in Shakespeare â€Å"Hamlet† A popular twentieth-century Swiss-American psychiatrist named Elisabeth Kà ¼bler-Ross believes that once an individual experiences a loss they exhibit five distinct stages of grieving. Kà ¼bler-Ross model can be broken down into five stage: they are denial, anger, bargaining, depression and acceptance. Kà ¼bler-Ross believes when a person experiences a death, they have these emotional responses assuring the process of healing. In an article on the Elizabeth Kà ¼bler-Ross foundation site, Professor Allan Kellehear explains, â€Å"These â€Å"stages† [may] overlap, occur together, or even that some reactions are missed altogether† (Kellehear). Hamlet â€Å"destructive behavior [that]†¦show more content†¦An example in regards to this can seen in Act I. when Claudius is having a discussing with Gertrude, his council, Voltemand, Cornelius, and Hamlet about how they have all experienced a great loss with the passing of their beloved â€Å"Old Hamlet†. Cl audius uses an apathetic tone while meaning the union between Gertrude and himself â€Å"mirth in funeral, and with dirge in marriage, / In equal scale weighing delight and dole, / Taken wife; nor have we herein barr’d†(Act I. scene ii. 12-14). This strikes a nerve with Hamlet; he is in denial that his mother Gertrude is moving on with her life so soon after his father s’ death. Hamlet is in disbelief that Gertrude stays married to Claudius; even he told her that he is suspicious that Claudius murdered his father. This causes Hamlet to life in denial, causing him not to be able to come to terms with his father’s death. Hamlet struggles, emotionally, realizing that he cannot continue to live in denial anymore. Afterwards Hamlet experiences anger towards his mother, which is another stage in Kà ¼bler-Ross theory of grieving. In the Act III, scene i Hamlet struggles with the emotions, knowing Claudius. Hamlet tries to rationalize that perhaps the ghost is the devil messing with his mind, or it could be his melancholy acting up (III. i. 579-582). Hamlet s anger continues when he presents this information to his mother. He tells her it is not too late, she can leave Claudius, he tells her â€Å"Confess yourself to heaven, / Repent

Impact Brand Personification Strategy Effectiveness

Question: Discuss about theImpact Brand Personification Strategy Effectiveness. Answer: Introduction A legal framework is necessary to operate a business. The companies have to make an agreement with some legal issues associated with the business. The industries are characterized as some legal thing. It oversees the way they are treated under the law. According to a business sense, the compliance is known as the legal obligations of the company. The legal obligations consist of protection of health as well as safety and welfare of others. If a company works with a legal backbone, then there is a chance to decrease the business related risks such as work stoppage, penalties, a shutdown of business and fines. Moreover, the legal frameworks have more positive impact than negative impacts. Additionally, the framework also helps to retain the employees thereby reducing the higher employee turnover. Description of the Company Here, the organization taken is Elfin Sports Cars Pty Ltd which is an Australian automobile company. Garrie Copper founded the Elfin Cars. Since 1957, the organization manufactures motor racing as well as sports cars (Kotler and Armstrong, 2006). Melbourne headquarters of the company. The organization is retained by the estate of previous British racing drivers Tom Walkinshaw. He retains Holden Special Vehicles. Formerly, the organization was retained by a businessman Nick Kovatch and Bill Hemming. Elfin Cars is the oldest and most popular car manufacturer which won twenty-nine championships along with major Grand Prix titles. However, the original factory of the organization was positioned at Conmurra Avenue. Elfin is at this moment making two V8 energized recreations cars such as the MS8 Streamliner along with the MS8 Clubman and had started late exhibited an area-level model, the turbocharged four barrel controlled T5 Clubman (Ramos and Cota, 2009). The engines are supplied by GM Powertrain. However, in 1993, Victorian Murray Richards developed Elfin and set out to develop new period Elfin Clubman called the Type 3. Besides, in 1998, he sold Elfin to Bill Hemming and Nick Kovatch. Currently, Elfin is guaranteed by the space of British dashing driver Tom Walkinshaw. The center segments around 12 present and important vehicles on display. There is a legacy center committed to Elfin Sports Cars in Melbourne. Regulatory frameworks that affects the company Governments make the models and structures in which associations can go up against each other. Moreover, the assembly will make an alteration to these standards and arrangements convincing the organizations to change the way they work. Aside that, business is consequently particularly exaggerated by government course of action (Kennedy and Hauksson, 2012). A key scope of government budgetary course of action is the part that the organization accommodates the state in the economy. In any case, from 1979 onwards people saw a time of privatization in which activities were sold off to private stockholders to make a more engaged business environment. Taxation course of action impacts business costs. After that, a rising in association tax (on business benefits) has the same effect as an allowance in costs. Elfin Sports Cars can pass some of this tax on to purchasers in higher expenses. Nevertheless it will also impact the vital concern. Taxes in distinctive business are landfill tax and V alue Added Tax or VAT. Additionally, VAT is truly accepted down the line to the last purchaser, yet the association of the VAT structure is a cost for an occupational purpose. Also, another zone of financial technique relates to credit costs (Lagarde, 2013). In Australia, the level of advance expenses is directed by an organization designated bundle - the Financial Policy Committee which happens every month. An increase in financing costs raises the costs to business of getting money. As a result, it makes clients reduce utilization of sales in business. It is, in any case, not simply a question of limit and capacity. We need to make the right sparks and meanwhile, oust impediments that oblige whole deal theory. Shockingly, heading frequently shapes one of those obstructions. Plainly, control is importantly key: it helps as an action officer who is mainly related to the economic market. At whatever point drafted and associated precisely, it can be a convincing gadget for making financial robustness and reinstate and keep up trust in the related cash markets (Milisavljevic, 2013). Therefore, when it abilities to enable whole deal wander, it can make prepare d for locals to meet their future financial needs of Elfin Sports Cars. One prevention to a whole deal hypothesis is an absence of long-term wander wanders. Despite taking business part delivered and government develops together, there are essentially inadequate open entryways. In most cases, there should be a wide evaluation of how to encourage the interesting side of whole deal to wander through a subsidiary course. However, part of that evaluation should check risk-return profiles as well as other critical endeavor criteria for broad institutional money related masters. The World Economic Forum's Infrastructure Investment Policy Blueprint2 could give pointers (Wooliscroft, 2011). As the forum have transparently stated to support contributing for annuity saves and other limitless examiners, governments must ensure clear and stable bearings. It should consolidate taking out fossil-fuel sponsorships, higher expenses for CO2 release rights, and extended sponsorship for an investigation into cleaner imperativeness, to make hypotheses all the most charming to annuity finances. It allows them to meet their supportability destinations. Blunders in close-by obligation laws outline a serious abnormal prevention to the whole deal, cross-edge financing, particularly inside the European Union(Chaffey et al., 2014). They can in like manner brief unnecessary value instability, especially by default. These blunders make defenselessness and, like this, danger in credit-financing trades. There are different cases here. The Recent bearing of over-the-counter auxiliaries has, for a case, an underhanded undesirable effect on the aptitude to add to whole deal theory, as the fundamentals decrease available resources (Aguirre-Rodriguez, 2013). Additionally, measures like the European Market Infrastructure Regulation result in extended assignment to fabulous government securities and cash for certification purposes. Besides, the benefits for government promises are and will endure staying low. Such measures compel an unconventionality from a perfect theory mix. Subordinate insurance requirements, whether constrained by bearing or by dominant clearing houses, can have a star designed effect in bombshell markets by convincing fire offers of points of interest. The absence of qualified protection will then have honest to goodness liquidityand in this way, whole deal wanderresults (Cohen, 2006). The extended sparing cash charges that consequence from new managerial procedures are another wellspring of unusual negative impact. Aside that, those costs are approved along to clients. It consists of benefits stores, toward the day's end diminishing the total available for whole deal hypothesis and compelling annuity saves and diverse customers to pay the expense for a crisis they didn't realize. The remaining stable financing extent, made by the Basel Committee on Banking Supervision, could end up being yet another wellspring of negative impact, taking the standards would make it considerably all the more unreasonable to suit value certain things that are occasionally used by annuity stores(Mangram, 2012). In the overall verbal encounter on ways to deal with overhaul whole deal hypothesis, benefits saves have viably been recognized as a possible source of nonbank financing. However, executed adequately, the heading can fortify our ability to partake in whole deal wander. Done inadequately, it can have the opposite effect. Moreover, care must be taken to evade control that outcomes in necessities on whole deal enthusiasm for both prompt and meandering ways. The significant issue of underhanded negative impact, particularly, tends to be ignored in this verbal meeting(Anderson, 2012). Nevertheless, when controls have the unintended effect of incapacitating or despite disallowing whole deal wander, they ought to be recognized and discarded. Over the span of late years, countless guidelines have been made in light of the overall budgetary crisis. A great part of the time, these standards have been excessively monster(Weinstein, 2014). Powerlessness to suitably tailor bearings can close off chances to make whole deal theories that could be by and large productive. Case in point, new edge requirements for subordinates are proposed to diminish the systemic threat. Benefits resources are significantly solid associations that stance alongside zero such universal risks to the money related markets. Driving them to set aside possessions for security commitments similarly as a bank or theoretical stock speculations does not look good, and it consequences in a prompt loss of whole deal wander opportunity. Treaties, conventions or agreements impacting the product of that company A treaty is a comprehension between States (countries) which is legitimate at all inclusive law. Every so often general affiliations can be social events to deals. An assertion between an Australian State or Territory and a remote Government won't, subsequently, be a treaty. Despite the likelihood that a chronicle is decided between two or more independent countries, it won't be a treaty except those countries anticipate that the report will tie at worldwide law(Weinstein, 2014). A treaty may similarly be known as a 'treaty,' 'custom,' 'tradition,' "ascension" or 'exchange of letters.' Game plans can be mutual - amongst Australia and one other country. The aeronautics assertion amongst Australia along with the United States of America is one case. Polygonal deals are those between three or more countries: an outline is the United Nations Charter. Multilateral courses of action are all things considered made under the sponsorship of worldwide (between managerial) relationship, for instance, the United Nations or the International Labor Organization, however, regional polygonal settlements (like the Convention for the Protection of the Natural Resources and Environment of the South Pacific Region 'SPREP') are of creating centrality for Australia(Miglani, 2015). Australia partakes in agreement making since it is in the nationwide excitement to do like this. In case the prognosis of military and money related authority were the key means by which national targets were looked for after, Australia would be exposed(McDonald, Payne, and Frow, 2011). Our geographic withdrawal and little people would be seen as a feebleness. However, nations, particularly States with a by and large little masses, for instance, Australia, advantage from the world where participation between countries happens inside a structure checking sensible, agreed and direct rules as agreed in settlements. Besides, Australia is not a person from any single unbendable nearby assembling; rather, we create worldwide or regional associations together and through them, hope to affect the models by which worldwide relationships are driven. Once in a while, 'disclosures, for instance, the Declaration on the Rights of the Child, are grasped by the UN General Assembly. Regardless, those affirmations are not game plans as they are not proposed to tie because of their gathering. Such attestations may, regardless, be a bit of a long methodology that leads in the long run to the exchange of a UN custom, for instance, the United Nations Convention on the Rights of the Child. They may in like manner, in particular circumstances, help with the comprehension of a treaty, much the same as the case with the Declaration on Principles of International Law regarding Friendly Relations and Co-operation among States (1970) (McDonald, Payne, and Frow, 2011). Overall conventions get broadly favorable circumstances a broad assortment of reaches to individual nations, particularly little and reasonable assessed countries. Aside that, Australia has its say in the drafting of these deals by getting the chance to be incorporated into the wides pread fora in which they are organized. As an inside situating power, Australia's organizing resources are restricted. As a result, dynamic Governments have as often as possible attempted to collect overall coalitions to move our national points of interest. Case in point, in the Uruguay Round of GATT exchanges, the Cairns Group, a coalition of compatible green conveying nations drove by Australia, fulfilled a perfect result on cultivating, which brought Australia well over one billion dollar for each annum in extended agribusiness tolls and added to an extension in Australia's admissions by five billion dollar and in Australia's aggregate national yield by 4.4 billion dollar by 2002(Buttle, 2009). Conclusion The overall report is based on the legal issues and its impact on an Australian company. The report starts with an introduction followed by the companys description and regulatory framework. The report ends with treaties and agreements. Legal issues are important for the company to gain the competitive advantage of the organization. References Aguirre-Rodriguez, A. (2013). Cultural Factors That Impact Brand Personification Strategy Effectiveness.Psychology Marketing, 31(1), pp.70-83. Anderson, D. (2012).Strategic marketing planning for the small to medium-sized business. [New York, N.Y.] (222 East 46th Street, New York, NY 10017): Business Expert Press. Buttle, F. (2009).Customer relationship management. Amsterdam: Butterworth-Heinemann. Chaffey, D., Ellis-Chadwick, F., Isaac, H., Volle, P. and Mercanti-GueÃÅ' rin, M. (2014).Marketing digital. Montreuil: Pearson. Cohen, W. (2006).The marketing plan. Hoboken, NJ: J. Wiley Sons. Kennedy, A. and Hauksson, K. (2012).Global search engine marketing. Indianapolis, Ind.: Que. Kotler, P. and Armstrong, G. (2006).Principles of marketing. Upper Saddle River, N.J.: Pearson Prentice Hall. Lagarde, F. (2013). Socratic Questioning Applied to Social Marketing.Social Marketing Quarterly. Mangram, M. (2012). The globalization of Tesla Motors: a strategic marketing plan analysis.Journal of Strategic Marketing, 20(4), pp.289-312. McDonald, M., Payne, A. and Frow, P. (2011).Marketing plans for services. Chichester, West Sussex, UK: John Wiley. Miglani, P. (2015). Application of Lean Six Sigma in Reduction of Medication Errors.Journal of Multidisciplinary Research in Healthcare, 2(1), pp.55-72. Milisavljevic, M. (2013). Value oriented strategic marketing.Marketing, 44(4), pp.299-309. Ramos, A. and Cota, S. (2009).Search engine marketing. New York: McGraw-Hill. Weinstein, A. (2014). Target market selection in B2B technology markets.J Market Anal, 2(1), pp.59-69. Wooliscroft, B. (2011). Marketing theory as history.Marketing Theory, 11(4), pp.499-501.

Tourism Health Understanding the Quest towards Medical Tourism

Introduction Today, more than ever, academics and tourism practitioners are in agreement that a rapidly budding expression of global commercialization of healthcare is medical tourism. Though a new and enterprising phenomenon in the tourism domain, the global medical tourism industry has expanded considerably in the recent past, with many thousands of patients from around the world traveling to destinations near and far to not only access medical care but also get immersed into a new cultural environment which is expected to occupy them during pre- and post-operative periods (Hopkins et al 185). The present paper seeks to illuminate the societal factors that drive medical tourism, and also outline its economic consequences – both positive and negative.Advertising We will write a custom research paper sample on Tourism Health: Understanding the Quest towards Medical Tourism specifically for you for only $16.05 $11/page Learn More Understanding the Relationship between Tourism Health The choice of tourism destination is contingent upon many factors, some of which are more traditional while others are more conventional and specific. While the traditional tourist’s choice of a destination was hinged upon more sublime and transcendent factors, such as the desire to encounter authentic experiences and new cultural environments, an increasing number of modern-day tourists are being motivated by factors related to their health and wellbeing (Hopkins 187). Consequently, it can be presumed that issues related to the health and wellbeing of individuals are acting as launching blocks to a whole new form of tourism in the world arena. To add more fuel to the launching pins, extant literature demonstrates that â€Å"†¦people have become more health-conscious; they are interested in how to lead healthy lifestyles and are also willing to spend on their health and well-being† (Voigt et al 5). = The linkage between touris m and health, therefore, is best illuminated by how thousands of people engage in cross-border visits in the pursuit of healthcare services to maintain their health and treat their illnesses. This is the essence of medical tourism. Societal Factors driving Medical Tourism Extant literature demonstrates that medical tourism â€Å"†¦refers to cross-border health care motivated by lower cost, avoidance of long wait times, or services not available in one’s own country† (Hopkins et al 185). Consequently, it can be argued that patients engage in medical tourism to access healthcare services in destination countries at a lower cost than what is offered in their home countries, but also to avoid long waiting lists reminiscent of some developed countries, such as the United States and United Kingdom. Indeed, it can be demonstrated that long NHS waiting lists and expensive private health care have meant that an estimated 2.65 million Britons have recently been or are plann ing to visit international destinations for cheaper and faster deals on such medical procedures as hip replacements, dentistry, coronary bypass, cataract removal and infertility treatment (Wall para. 1-2). Available literature reveals that â€Å"†¦another factor that has fostered the demand for wellness and medical tourism is the pressure to conform to images of bodily perfection and eternal youth† (Voigt et al 5). China and India are two emerging destinations that continue to attract thousands of tourists from developed countries seeking to enhance their bodily perfection and eternal youth.Advertising Looking for research paper on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More Additionally, as these authors posit, many individuals experience the urge to escape from the increasingly fast pace of everyday life and exceedingly high stress-levels that characterize the developed world, in large part due to the ongoing global financial meltdown, high levels of unemployment and financial limitations. In these regard, the authors argue that â€Å"†¦the broad societal desire to live simpler and more meaningful or happy lives is an additional factor that drives tourism and wellness tourism in particular† (Voigt et al 5) Consequently, it can be argued that the market for out-of-country care, especially the inflow of patients from the wealthier developed countries to emerging and developing destination countries, is undoubtedly going to increase in the near future (Hopkins et al 186). Evaluating the Consequences of Medical Tourism Although a comparatively new area in the domain of tourism studies, the consequences of medical tourism – both positive and negative – have been well documented in the literature. While proponents of this form of tourism assert that its growth and expansion in the international arena will have positive socioeconomic and development impacts on destination countries, especially low and middle-income nations, skeptics raise objections about patient safety, ethics of specific care, and expansion of private markets in the developed world at the expense of sufficiently staffed and resourced public systems (Hopkins et al 185-186). The subsequent sections evaluate the benefits and drawbacks of medical tourism. Benefits There exist a multiplicity of socioeconomic benefits associated with medical tourism, and cost savings is undoubtedly the number-one cited benefit for why individuals travel to other destinations to obtain healthcare (Voigt et al 39; Meyer para. 7). Extant literature demonstrates that â€Å"†¦lower labor and living costs, the availability of inexpensive pharmaceuticals, and the low cost or absence of malpractice insurance allow many developing countries to offer some procedures at 10 per cent of the cost in the United States, inclusive of travel and accommodation† (Hopkins et al 188). Consequently, it can be argued that the quest by patients to save on healthcare costs has catapulted this modern form of tourism to prominence, and more and more international patients are looking at medical tourism as an eye-catching solution to their health challenges (Discover Medical Tourism 2). Quality of healthcare is another factor why medical tourism continues to proliferate. Indeed, not only are medical procedures cheaper in major medical tourism destinations due to lower labor costs and the speed with which some treatments can be completed, but they are also often of comparable or high quality than what can be offered in Western countries (Voigt et al 39).Advertising We will write a custom research paper sample on Tourism Health: Understanding the Quest towards Medical Tourism specifically for you for only $16.05 $11/page Learn More While statistics demonstrate that the waiting period for a hip replacement in the United Kingdom can be up to an year or even mo re, a patient can travel to India and have the medical procedure done almost immediately and with their safety assured since most doctors and surgeons in these medical tourism destinations have been well-trained internationally (Hopkins et al 188). Third, it can be argued that medical tourism enables patients to access services, drugs and surgery procedures that may be unavailable or forbidden in the source country. Additionally the source country may lack the required expertise to treat various health conditions, or a particular treatment regimen may not be available because it is waiting for official approval (Voigt et al 39). The expanse of medical tourism in recent years allows patients faced with such extremities to access healthcare in destination countries. A sizeable number of the population would like to maintain their anonymity and privacy. The need to privacy and anonymity necessitates them to seek medical care abroad as crucial medical records generated in medical touris m destinations cannot be accessed by those entities within the country of origin that could usually view such documents (Voigt et al 39). Insurance is yet another contingent factor that informs the decision to travel abroad in the search of healthcare. Extant literature demonstrates that â€Å"†¦some orthopedic operations, especially knee and hip replacements, are often not covered by health insurance† (Discover Medical Tourism 2). As a direct consequence, patients who cannot afford health insurance for such complex surgical procedures have no option but to travel overseas due to the low cost in destination countries and freedom to choose where to have the procedure performed. Indeed, the huge number of uninsured Americans creates a rapidly increasing and self-sustaining market for individuals needing affordable healthcare services in destination countries (Discover Medical Tourism 2). The last benefit of medical tourism bearing economic connotations is the pleasure of a dding some travel and adventure in the destination countries as patients go about fulfilling their health needs. A huge constituent of the medical tourism domain is the relaxing vacation/post-operative period following successful treatment, with available literature demonstrating that medical tourists have a preference towards travel and are more globally oriented (Discover Medical Tourism 2; Voigt et al 40). Drawbacks A major drawback of medical tourism is that there is inadequate systematic data collection and reporting, making it extremely challenging to not only establish reliable numbers regarding patient involvement, but also know the rationale behind foreign travel.Advertising Looking for research paper on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More Available literature demonstrates that lack of data stymies attempts to not only develop viable interventions or alternatives that might maintain the health and wellbeing of medical tourists, but also to generate any monitoring of who is going overseas and where they are travelling to (Johnston et al 417). The second drawback originates from the fact that the medical tourists end up covering the costs of follow-up treatment and/or ongoing treatment irrespective of the fact such individuals may come from developed nations with publicly financed healthcare delivery systems. More important, the medical tourists may return to their source nations with severe complications from surgical procedures in destination countries. Indeed, â€Å"†¦the costs of addressing these complications sometimes exceed the cost of having had the surgery done domestically† (Johnston et al 417). These scenarios have an economic orientation in that the tax-payers’ money in patients’ so urce countries become burdened by medical tourism as victims seek corrective procedures. The third drawback revolves around the probability for medical tourism to facilitate the worldwide spread of infectious diseases, in large part due to the fact that it involves travelers with weakened immune systems spending considerable amount of time in health institutions abroad (Johnston et al 417). Such a scenario, according to these authors, may augment the risk of infectious disease transmission, leading to costly and potentially fatal outcomes in source countries. The last drawback posed by medical tourism is the potential lack of legal recourse in the event of wrong diagnosis or injuries received in the course of the treatment procedure. Conclusion From the ongoing, it seems the socioeconomic benefits of medical tourism far outweigh its costs. This is good for the tourism industry, but more studies need to be instituted to not only illuminate some of the confounding factors of medical t ourism that negatively affect global economies, but also provide stakeholders with the necessary tools and knowledge to tap into the domain for social and economic prosperity. Works Cited Discover Medical Tourism 2011. Hopkins, Laura, Ronald Labonte, Vivien Runnels and Corinne Packer. â€Å"Medical Tourism Today: What is the State of Existing Knowledge?† Journal of Public Health Policy. 31.2 (2010): 185-198. Academic Search Premier. Web. Johnston, Rory, Valorie A. Crooks, Krystyna Adams, Jeremy Snyder and Paul Kingsbury. â€Å"An Industry Perspective on Canadian Patients’ Involvement in Medical Tourism: Implications for Public Health.† BMC Public Health. 4.11 (2011): 416-423. Academic Search Premier. Web. Meyer, Kirk. â€Å"Adventures in Medical Tourism.† The Boston Globe 28 Oct. 2012. Web. https://www.bostonglobe.com/magazine/2012/10/27/adventures-medical-tourism/llTdoNVmbVsd1XK7BM3epJ/story.html Voigt, Cornelia, Jennifer Laing, Meredith Wray, Graham Bro wn, Gary Howat, Betty Weiler and Richard Trembath 2010, Health Tourism in Australia: Supply, Demand and Opportunities. Wall, Emma. â€Å"Medical Tourism Costs under the Microscope.† The Telegraph Aug. 13 2010. Web. https://www.telegraph.co.uk/finance/personalfinance/insurance/privatemedical/7943211/Medical-tourism-costs-under-the-microscope.html This research paper on Tourism Health: Understanding the Quest towards Medical Tourism was written and submitted by user Yuliana O. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Free Essays on Sam Clemens

â€Å"Mark Twain† sounded and in one of his first books, ‘Life on the Mississippi’ about his four years piloting the Spread Eagle along the twisting river, he decided to use the name Mark Twain. Mark Twain stopped piloting the riverboat in 1861, at the start of the Civil War, to join the Union. He went to war for two weeks and left immediately after being involved in the shooting of a innocent person. He said he knew retreating better than it’s inventor did. He soon decided to travel 1,700 miles from the Missouri Territory , to the Nevada Territory. He passed through Overland City, Horseshoe City, and many other cities,large and small, in between. Clemens commented that Salt Lake City was healthy. He said that the city had one doctor who was arrested once a week for lack of work. Virginia City was very lively from all of the gold and silver found right by it. He commented that the saloons, courts and prisons were busy and there was a whiskey mill every fifteen steps. Inspired by the vein of silver as wide as a New York City street under Virginia City, Twai... Free Essays on Sam Clemens Free Essays on Sam Clemens Samuel Clemens Samuel Clemens was born and grew up in Hannibal, Missouri. This was the home of his later characters Tom Sawer and Huck Finn. In his books he incorporated features that really existed in Hannibal. Features like Holidays Hill, Bear Creek and Lover’s Leap were incorporated into his storys. Clemens described the residents of Hannibal as content with the lives they led in their small town. In his late teens, Clemens left Hannibal on a riverboat to become a printer in St. Louis. He moved up in the ranks of printing and moved to New York and eventually to Washington D.C. Clemens remembered how much fun he had had on the riverboat and how glorious it must have been to be a pilot. He soon decided to move to New Orleans to become a pilot. On the boat, he often heard things like ‘Mark the twain, two fathoms deep’. He liked how the words â€Å"Mark Twain† sounded and in one of his first books, ‘Life on the Mississippi’ about his four years piloting the Spread Eagle along the twisting river, he decided to use the name Mark Twain. Mark Twain stopped piloting the riverboat in 1861, at the start of the Civil War, to join the Union. He went to war for two weeks and left immediately after being involved in the shooting of a innocent person. He said he knew retreating better than it’s inventor did. He soon decided to travel 1,700 miles from the Missouri Territory , to the Nevada Territory. He passed through Overland City, Horseshoe City, and many other cities,large and small, in between. Clemens commented that Salt Lake City was healthy. He said that the city had one doctor who was arrested once a week for lack of work. Virginia City was very lively from all of the gold and silver found right by it. He commented that the saloons, courts and prisons were busy and there was a whiskey mill every fifteen steps. Inspired by the vein of silver as wide as a New York City street under Virginia City, Twai...

Parent-Teacher Communication Strategies for Success

Parent-Teacher Communication Strategies for Success Maintaining parent-teacher communication throughout the school year is the key to student success. Research has shown that students do better in school when their parent or guardian is involved. Here is a list of ways to keep parents informed with their childs education and encourage them to get involved. Keeping Parents Informed To help open the lines of communication, keep parents involved in everything their child is doing in school. Keep them informed about school events, classroom procedures, educational strategies, assignment dates, behavior, academic progress, or anything school related. Utilize Technology - Technology is a great way to keep parents informed because it allows you to get information out quickly. With a class website you can post assignments, project due dates, events, extended learning opportunities, and explain what educational strategies you are using in the classroom. Providing your email is another quick way to communicate any information about your students progress or behavior issues. Parent Conferences - Face-to-face contact is the best way to communicate with parents and a lot of teachers choose this option as their main way to communicate. Its important to be flexible when scheduling conferences because some parents can only attend before or after school. During the conference its important to discuss academic progress and goals, what the student needs work on, and any concerns the parent has with their child or the education that they are being provided with. Open House - Open house or Back to School Night is another way to keep parents informed and make them feel welcome. Provide each parent with a packet of essential information they will need throughout the school year. Within the packet you can include: contact information, school or class website information, educational objectives for the year, classroom rules, etc. This is also a great time to encourage parents to become classroom volunteers, and share information about parent-teacher organizations that they can participate in. Progress Reports - Progress reports can be sent home weekly, monthly or a few times a year. This way of connecting gives parents tangible evidence of their childs academic progress. Its best to include your contact information in the progress report, just in case parents have any questions or comments about their childs progress. Monthly Newsletter - A newsletter is a simple way to keep parents informed with important information. Within in the newsletter you can include: monthly goals, school events, assignment due dates, extension activities, volunteer opportunities, etc. Getting Parents Involved A great way for parents to get involved in their childs education is to give them the opportunity to volunteer and become involved in school organizations. Some parents may say they are too busy, so make it easy and provide them with a variety of ways to get involved. When you give parents a list of choices, they can decide what works for them and their schedules. Create an Open-Door Policy - For working parents it can be hard to find the time to get involved in their childs education. By creating an open-door policy in your classroom it will give parents the opportunity to help out, or observe their child whenever it is convenient for them. Classroom Volunteers - In the beginning of the school year when you send home your welcome letter to students and parents, add a volunteer sign-up sheet to the packet. Also add it to the weekly or monthly newsletter to give parents the option to volunteer anytime throughout the school year. School Volunteers - There can never be enough eyes and ears to watch over the students. Schools would gladly accept any parent or guardian that would like to volunteer. Give parents the option to choose from any of the following: lunchroom monitor, crossing guard, tutor, library aid, concession stand worker for school events. The opportunities are endless. Parent-Teacher Organizations - A great way for parents to interact with the teacher and school outside of the classroom is to become involved in parent-teacher organizations. This is for the more dedicated parent who has the some extra time to spare. The PTA (Parent Teacher Association) is a national organization that is composed of parents and teachers who are dedicated to help maintain and improve student success.

Lord Byron (1788-1824) Essay Example | Topics and Well Written Essays - 250 words

Lord Byron (1788-1824) - Essay Example Braham and Nathan (1815) offered one of the most notable contemporary commentaries on the poem, comparing Byron’s illustration of the beauty with that of the ancient poets such as Virgil, whose Venus was also known for her walk. Byron’s lady walks in beauty, like the night / Of cloudless climes and starry skies†¦Ã¢â‚¬  (line 1-2) According to Braham and Nathan, the readers are totally at a loss to conjure the beauty of this lady who seems to affect solitude. â€Å"She is altogether a very non-descript kind of personage, whether we regard her as ‘walking like night’, or as having ‘all that’s best of dark and bright in her eyes and aspect’; but what the particularities of this lady have to do with Hebrew circumstances or characteristics †¦ are supposed to give the poem its specific and appropriate character†¦Ã¢â‚¬  (Braham and Nathan, 205) Therefore, it is fundamental to recognize that the people in the nineteenth century who loved literature shared their ideas, analyses, interpretations, etc of their contemporary literary works in various effective means. These criticisms and reviews are the basic scholarly literature for the modern attempts to analyze and understand these works. Work Cited Braham, J and Isaac Nathan. A Selection of Hebrew Melodies, Ancient and Modern with appropriate Symphonies and Accompaniments. The British review and London Critical Journal.

With reference to appropriate literature and cases, critically Assignment

With reference to appropriate literature and cases, critically evaluate the influence of classical and human relations approaches in management today - Assignment Example Organizational management can be considered as an important aspect for the business organization in this contemporary era of globalization and competitive business environment. Organizational management can be recognized as the process, which organizes and manages the employee activities to meet organizational goals and objectives (Ledeen, 1999, p.65). Organizational management helps an organization to follow developed policies by planning, controlling, organizing and directing organizational resources. Classical and human relation approaches have great impact on the management of the organization in this contemporary global business environment (Lukes, 1974, p.102). Organizations generally focus on these approaches in order to maintain sustainable business practices and effective business output (Barak, 2010, p.98). On the other hand, effective human relation and classical approaches help an organization to develop and effective relationship between the employees and employers, whic h is important for good and profitable business performances (Law, 1991, p.29). Earlier, the employers used to only focus on effective business performance and positive business output. The organizational leaders were hardly bothered about employee motivation and employee job satisfaction (Campbell, 2007, p.91). But, growth of competition in global business environment and introduction of strict business regulations forced the organizational as well as industry leaders to consider employee welfare and employee motivation in business operation process (Draft, 2008, p.16). Human relations approach generally focused on value, needs, welfare and motivation of employees.

Hybrid Cars Essay Example for Free

Hybrid Cars Essay Are hybrid cars the answer? Author Jack R. Nerad explains to us in his book, â€Å"The Complete Idiot’s Guide to Hybrid and Alternative Fuel Vehicles† (Nerad, p. 5) that â€Å"With the rising cost in gasoline costs, the hybrid car has exploded into the fastest-growing segment of the American car industry. † With this important information we should all stop to ask ourselves why. Many individuals in our country feel that each person must do their part in protecting our environment. Not only has our population been more educated in recent years on environmental factors that can destroy our planet, but it’s clear that this impact has enlightened us to start making huge efforts in becoming a part of the solution to save our planet. By using hybrid cars for transportation, we are each showing respect and concern for this problem. We learn from Author’s Nick Yost and David Friedman (Yost; Friedman, p.4) in the book â€Å"The Essential Hybrid Car Handbook: A Buyer’s Guide† that hybrid cars were first introduced to Americans in our recent history of transportation. â€Å"When Japanese manufacturer Honda introduced its insight to the American motorists in December of 1999, it also ushered in a radically different concept in modern automotive transportation; the hybrid car. † Since this important date in history, hybrid cars are popping up in more and more places, everyday and are even becoming more popular with movie stars and those who are wealthy. This proves the importance of the utilization of hybrid cars since most of these people can afford luxury vehicles and are using the alternative hybrid cars in their daily lives. Not only are they proving that driving hybrid cars are necessary in changing our ideas about the way we participate in taking care of our environment but they are demonstrating that hybrid cars are attractive and just as useful as other cars on the road. Everyone in our country must take in as much information as possible about hybrid cars and spread the word that these vehicles should replace all other road vehicles. We can start by educating in our schools and communities where people can learn at an early age the incredible importance of changing our ways of thinking. Children will grow up with a better understanding of hybrid cars and be more apt to create and purchase them. With the education being spread and used by everyone in our country, it will be a sure way to express that we do care and our taking every single effort in changing over to hybrid cars. Although, it is virtually impossible to transform every American car over to hybrid in the next year, we can only take useful steps in making changes to better our own future and that of our descendents. Purchasing and driving hybrid cars are a wonderful sign that we are improving our ideas about the way we think about changing transportation and our environment to make things better. Hybrid cars are affordable and will even get cheaper in the future as we learn to manufacture them for higher demands. We will witness a growing number of people buying hybrid cars as we get used to the idea that they are popular and affordable to everyone in our country. Reference Page Nerad, Jack R. 2007. The Complete Idiots Guide to Hybrid and Alternative Fuel Vehicles. Alpha Publishers. P. 15. Yost, Nick; Friedman, David. 2006. The Essential Hybrid Car Handbook: A Buyer’s Guide. 2006. The Lyons Press. Edition 1. P.

Affirmative Action Essay -- Affirmative Action Essays

The affirmative action program is important because it gives job opportunities for many people regardless of their race, color, religion, gender, and national origin. The work force should be well represented by the different ethnic backgrounds of our society. Some people look at affirmative action as reverse discrimination, but this program doesn’t guarantee employment based on race, ethnicity, or gender. The affirmative action program gives equal consideration to individuals from a different race, ethnicity, or gender, but not one of these factors may be the only factor used to determine an individual’s qualifications for any job. The biggest dispute of the program is the belief that the policy allows less qualified candidates to progress due to different standards for minorities and non-minorities. People need to realize that affirmative action gives balance in the workplace so that everyone from different ethnic backgrounds would be represented in today’s diverse society.   Ã‚  Ã‚  Ã‚  Ã‚  There are few social policy issues that gauge the racial and division among the American people than the affirmative action. Affirmative Action is a term referring to the laws and social policies intended to resolve discrimination that limits the opportunities of people regardless of their race, color, religion, gender, and national origin. Supporters and opponents of affirmative action hold strong to their believes and constantly attack the opposing viewpoints. Advocates believe that affirmative action overcomes discrimination, gives qualified minorities a chance to compete on equal footing whites, and provides them with the same opportunities. Opponents claim that affirmative action puts unskilled minorities   Ã‚  Ã‚  Ã‚  Ã‚   Cannon 2  Ã‚  Ã‚  Ã‚  Ã‚   in positions that they are not qualified for, tarnishes the reputation of minorities that accomplishes success on their own, and violates the Fourteenth Amendment. Since the beginning of affirmative action, the definition has been ever changing in order to satisfy the present beliefs of society. Prohibiting the discrimination in hiring, expanding the filing of application to include more minorities, compensating for past grievances, setting â€Å"quotas† (percentages of a certain type of people that had to be included), have all been part of the definition. As much as many people... ...ould give it a try to acquire a higher education or job training.   Ã‚  Ã‚  Ã‚  Ã‚  Everyone knows that college and military recruiters come to high schools to recruit graduating students, but the school faculty really need to go above and beyond their call of duty to educate students about the different types of programs that will enable students to get a higher education or job training after high school. Young Americans need the guidance and assistance to acquire the tools they need to succeed and one of those tools is knowing about affirmative action; not only what affirmative action can do for Americans, but what Americans can do for affirmative action. Works Cited Altschiller, Donald. Affirmative Action. New York: Wilson, 1991. Barbour, Scott, David L Bender, Bruno Leone, Brenda Stalcup, and Mary E. Williams. Discrimination. San Diego: Greenhaven Press, 1997. Bardes, Barbara A., Steffen W. Schmidt, and Mack C. Shelley. American Government and Politics Today. Belmont: West Wadsworth, 1997. Bender, David L., Bruno Leone, Lori Shein, and Bonnie Szumski. y. Inequality. San Diego: Greenhaven Press, 1998. Blackman, Ann. â€Å"Affirmative Action.† Time March 1995: 11-13.

Explain the reasons for the fall of the Romanovs

Explain the reasons for the fall of the Romanovs The cause of the fall of the Romanov dynasty in 1917 was a result of long-term causes including Tsar Alexander's inability to satisfy his people and Tsar Nicholas II's inability to rule to throne all together. The Bloody Sunday event, the war with Germany, Rasputin and Tsars bad decisions was also some of the causes which led the Romanovs to fall. It all began in 1894 when Alexander Ill, died leaving his son Nicholas II to become the tsar of Russia at the age of 26. Nicholas was married toAlexander the princess of Germany which they had 5 children, 4 girls and a boy. The only son Alexis was born with hemophilia. Russia was a huge country with millions of extremely poor farming peasants. These peasants lived horrible lives, many were starting to wonder why the tsar had all the wealth and they had none. In 1905 Russian Revolution was sparked off by a peaceful protest held on January 22nd. Thousands of demonstrators such as students, fact ory workers, revolutionaries, doctors and teachers marched through the cold and snow covered streets of StPetersburg to Winter Palace to protest about their lifestyle, led by a Russian Orthodox priest, Father Gapon. When the peaceful protestors arrived they were confronted by troops, which they fired on the crowd. After the firing had finished several hundred protestors lay dead, this event was called ‘Bloody Sunday. In 1907 Nicholas and Alexander had asked a priest called Gregory yefimovich also known as ‘Rasputin', to help pray and care for their son Alexis when he became sick. He was the representation of everything that was wrong in the Russian autocracy, corrupt, and rrational.He was also considered an alcoholic, dirty charlatan who held control over millions of people's lives, even though Russia had a fairly capable bureaucracy and thousands of well-educated, highly cultured nobles who were interested in local government and the rule of law. In 1914 Russia had ente red in WWI, repairing the division between the tsar and his people. Russia was not welled prepared, they still wasn't industrialized. They were fighting with swords, cannons, and horses against machine guns.It was very difficult to get medicine, ammunition, and even food to the ront of the armies because railways were incomplete and Just stopped before reaching their supposed destination, the result caused many soldiers to starve. During this war Russia had lost over one million people as casualties and POW's. Militarily, it wasn't going too bad until in 191 5 Nicholas had decided to take control of the army himself. It was Rasputin's and Alexandra's advice that caused Nicholas to take personal control of the Russian Army, which wasn't a good idea as he had no military strategic training.He travelled to the army headquarters in Mogilev, 500km way from Petrograd which led to Tsar Wife Alexander in charge while he was away at war. This caused stir between tsar and his people due to ts ar not using the money to help the poor but spending all their money on war. The Germans ended up overthrowing the Russians that people started to think Nikolas and Alexandra were German spies who were sabotaging the war effort. In conclusion the fall of where all peasants marched peacefully but concluded with many deaths, Rasputin and how he convinced tsar to do things, and the tsar bad decision associated also with WW1 against Germany.

Analysis of Wal-Mart Managerial Accounting Process Essay

Company Description For the final project of managing finance Wal-Mart Stores Inc is chosen as the discussion target. Being one of the grocery retail shop leaders in the world, Wal-Mart (WM) operates business with 10,000 retail units in 27 countries with about USD444 million of sales in 2012 (Wal-Mart homepage 2012). Driven by the corporate strategies, WM growth rapidly around the world. To support the growth, managerial effectiveness in the operations is very important. Since budget is the first step which put manager’s plan into operation, let’s take a close look at WM’s budgeting process. Budgeting Process Budget reflects a company’s plan, both long and short term, to accomplish business objectives. The focus of the WM’s budgeting system is on providing  better quality and services to the customers. WM follows needed considerations in its budgeting process and procedures. They implements flexible budget in its business that identifies overhead cost drivers and allocates capital to those over head costs properly. Through this way, WM is able to make a budget for different levels of activity. WM set goals and objectives and define their mission and vision clearly in their budgeting process. They plan for the stock requirement in order to achieve the forecasted level of sales. Budgeting process is also helpful to measure the performance of different departments in WM. It enables them to manage costs of different levels of action by weighing the actual costs against the budgeted cost (Plunkett, Attner & Allen, 2011, p. 558-560). WM takes corrective action to control those costs in order to make this closer the flexible budget prepared in advance. WM communicate goals and targets of each employee through budget and continuous report back to the corporate on operation, investment and financial activities based on budget information. Its budgeting procedures help WM to be competitive in cost and to economically use the resources that made better revenue for the company. In contrast to this, in this procedure, prediction is difficult for the manager because they believe on a range of estimates of what to expect financially. In addition, this process also depends on various variables that affects to each other. It is very complicated to prepare and difficult to understand for other employees of the company (Axson, 2010, p. 132-140). Management Accounting System Management accounting system (MAS) in WM play a crucial role to improve their business activities effectiveness. Management accounting information are collected, stored and prepared through use of well designed accounting information system. It simplifies getting information to people outside of the organization when necessary. Through use of MAS, WM determines its initial purchase price of raw material including subsequent operating and maintenance costs. MAS help to evaluate the pricing structure’s effectiveness by showing cost, sales and revenue data. It gives idea to the company to decide the price of the product to be competitive in the market. WM disseminates this information to its various parties through conducting  formal and informal meetings, conferencing, global network and employees’ survey techniques (Needles, Powers & Crosson, 2010, p. 720-722). Moreover, WM mainly uses its accounting reports based on principles of GAAP to make inform its stakeholders about its financial position. WM uses the strategic management accounting system which helps to enhance the effectiveness of decision making within the company. WM use MAS for everything from entering in new market to vendors/products selection and even new pricing process, promotion strategies and to distribution (Needles, Powers & Crosson, 2007). The accounting information from MAS of WM helps in planning, controlling and other managerial activities. Their system also able to come up all kind of alternatives with integrated accounting information which assist management to find out the best strategy for organizational effectiveness improvement (Wal-Mart homepage 2012). WM disseminate managerial accounting information through budgets for all departments which help all departments to facilitate proper integration in all kind of activities within the company. WM currently uses Vision Suite accounting software that includes different aspects of finance like AR/AP, general ledger, check writing and external accounting integration. This software is faster and relatively cheaper and generates accounting documents automatically. Through this, many types of useful reports can be generated for management to make decisions. On the other side, it can be susceptible for computer viruses and hackers. In absence of proper control and security, it can create problems for the confidentiality of the company (Gilbertson & Lehman, 2008, p. 6, 437 ). Costing System In term of costing process, WM is focus on inventory control since that is the most important part of their business to determine its profitability. To determine the cost of inventory, WM uses several costing method. In order to reduce inventory cost as well as determining accurate cost of products, WM uses both LIFO and FIFO. By using the retail method of accounting, inventories are at low cost or at least at market rate. This will help to increase the effectiveness of operation since WM is retail  business and this will facilitates competitive advantage over competitors. According to WM’s 2012 annual report, they use LIFO to determine weighting average cost for products in US and for inventories for international operations are using the FIFO method (Wal-Mart annual report 2012, page 31). These differences way of costing will enhance effectiveness of the company in managing cost. WM accomplish their strategy, â€Å"everyday low cost approach† (EDLC) through these co sting method (Wal-Mart annual report 2012, page 18). So as to allocate cost to different products, WM uses the activity based costing (ABC) system. ABC system enables the WM to better understand the cost structure and cost drivers. On the basis of this, WM takes effective decisions regarding price structure. The ABC approach can exhibit the actual work done relating with production more accurately in order to be useful in management accounting. The ABC system is used by management to collect a full cost view. VM can reduce the overhead cost by minimizing the number of cost drivers (Leitner, 2007, p. 5). In contrast to this, there is possibility that as per this method, costs can be more than profits. Apart from this, it also requires data input from multiple departments that can create greater risk of failure of data inputs. The cost of managing the system is also high due to having more cost pool volume. For instance, Wal-Mart is a large organization, as cost accounting information is difficult to separate, due to the presence of multiple product lines and numerous machine setups in complex production environments (Drury, 2006, p. 350-362). Capital Decision Making Process Evaluation of investment appraisal techniques is useful in capital decision making process by bringing together financial and strategic aspects of the project. The capital investment decisions of WM are mainly driven by its financial priorities such as growth, leverage and returns on investment. The major concern of WM is international expansion and its profitability (Wal-Mart annual report 2012, page 28). WM select and manage projects through the below steps: 1. Project information collection – collect information such as past performance, costs, benefits and associated risks. 2. Evaluating the project – Use cost benefit analysis, net present value, IRR etc to evaluate the project. WM uses discounted cash flow (DCF) investment appraisal technique in capital decision making process. They only invest its capital in projects that meet stringent payback periods and yield at least a required rate of return in a DCF analysis (Brigham & Daves, 2012, p. 544-549). 3. Selecting project – WM uses NPV and IRR method to evaluate projects’ alternative. For selecting projects, they will based on different criteria of the projects, but also taking into account the incremental revenue, time, company reputation etc.. The above help WM to ensure optimal utilization of their capital resources. For example, WM’s new solar project in California, they focused on DCF method to decide that it should invest its capital in this project or not. After implementing this technique, WM determined the average payback period for its energy saving projects that was 6.3 months. It also provided an annual return on investment of 190 percent on these projects that was profitable for the company. Therefore, WM wants to consider these discount flow values for its new solar project in order to make profits as future prospective (Ailworth, 2012). Capital Structure In term of capital acquisition decision, the main criteria are the long term sustainability and stability in performance. The cash flow is the main source of capital that ensures the long term success. WM considers market position, market trend, credit policy, financial status and stakeholders’ interests before deciding the best sources of acquiring financial capital. Sometimes, it also considers the financing cost to arrange the capital for running its operations. Credit rating of the company influences the WM’s decision on capital structure because its good rating helps it to take the credit from the financial institutions (Kronwald, 2010, p. 5-16). Instead of issuing common equity, WM is relying more on funds borrowing from market. Additionally, capital structure of WM is risky as their financing  rely heavily on debt or loans that may impact earnings. WM has been operating at 1.71 debt equity ratio (Yahoo Finance, 2012). Funding decisions of WM is associated with capital rising through debt more because of taking benefits of tax deduction and lower financing cost. â€Å"It has some implications such as funds generation; positive impact on financial result or company performance and meeting needs on operation and investment† (Seidman, 2004, p. 77-80). This is important to maintain low capital cost while achieving the company goals in the capital structure of the company (Wal-Mart Annual report 2012 page 28). Conclusion In order for the company to make effective managerial decision, various kinds of processes and approaches in budgeting and costing are necessary. WM implemented a well quality budgeting process which improves their effectiveness in accomplishing their objectives. Their budgeting process helps to motivate and improve effectiveness of employees and also help to create long term objective for the organization. They use MAS to do have the most cost effective vendors and products selection and also to manage all the accounting information to improve the effectiveness of the managerial decision. In order to reduce the total cost of products and maintain competitive position in the market, WM selected the appropriated costing process and procedure. Given their effective method of capital resources and effective capital structure for obtaining capital which helps WM to be efficiency in a lot of capital decision making as well as objectives accomplishment. In summary, the overall managerial a ccounting practices with WM is quite effective. Information Sources and Methodology Most of the information of this discussion was collecting from the annual report of WM for 2012. In addition, finance text books, journals and web sites are being used as well. For the annual report, 3 years has been reviewed in order to have a more clear picture of their growth as well as if there were any managerial practices or process been changed. A lot of information about WM’s financial and managerial accounting systems such as budgeting/costing process, capital structure etc are available in those resources. Observation methodology is used to analyze information. References Ailworth, E. (2012). â€Å"Walmart to install solar panels on 27 stores in Mass.† Retrieved from: http://bostonglobe.com/business/2012/05/14/walmart-install-solar-panels-stores-mass/kxHjt9sQrPxSvN5sPWTjsN/story.html Accessed on : Oct 25, 2012 Brigham & Daves, P. R. (2012). â€Å"Intermediate Financial Management†. USA: Cengage Learning. Drury, C. (2006). â€Å"Cost and Management Accounting: An Introduction†. USA: Cengage Learning EMEA. Gilbertson, C. B. & Lehman, M. W. (2008). â€Å"Fundamentals of Accounting: Course 1†. USA: Cengage Learning. Kronwald, C. (2010). â€Å"Credit Rating and the Impact on Capital Structure†. Germany: GRIN Verlag. Leitner, A. (2007). â€Å"Activity Based Costing†. Germany: GRIN Verlag. Needles, B. E., Powers, M. & Crosson, S. V. (2010). â€Å"Financial and Managerial Accounting†. USA: Cengage Learning. Plunkett, W. R., Attner, R. F. & Allen, G. S. (2011). â€Å"Management†. USA: Cengage Learning. Axson, D. J. (2010). â€Å"Best Practices in Planning and Performance Management: Radically Rethinking Management for a Volatile World†. USA: John Wiley & Sons. Seidman, K. F. (2004). â€Å"Economic Development Finance†. UK: SAGE. Yahoo Finance (2012). Retrieved from: http://in.finance.yahoo.com/q?s=WMT Accessed on : Oct 25, 2012 Walmart Homepage 2012. Retrieved from: http://corporate.walmart.com/our-story/our-stores Accessed on : Oct 25, 2012 Walmart Annual report 2010 to 2012. Retrieved from: http://stock.walmart.com/annual-reports Accessed on : Oct 25, 2012

buy custom Buy custom Financial vs. Management Accounting essay

buy custom Buy custom Financial vs. Management Accounting essay Financial vs. Management Accounting Accounting plays a very important role in every companys operations. It needs to maintain profits and losses of a company along with regulation of daily operations within the company. According to Warren, Reeve Duchac (2012), business is identified to carry out two types of accounting activities through management and financial accounting. Management accounting is responsible for internal decisions within a company. Decision makers are usually focused on how to maintain and raise profits along with liquidity of a company. They are also engaged in management of a company, new ways of investing and financial activities. Administration always requires information about a business entity. It helps them understand what the company has done in the past and what strategy should they choose for better results in the future (Needles, Powers Crosson, 2011). Financial accounting helps create reports and present them to executive managers of a company, who are usually called external decision makers. These reports, which are called financial statements, help them evaluate companys decisions and understand whether its goals have been met or not. Financial statements show levels of profitability and liquidity of a company. Internal and external decision makers use these statements for evaluation of companys operations. No company can normally exist without financial statements as they play a central role in accounting (Needles, Powers Crosson, 2011). Difference between Financial and Management Accounting Financial accounting information is calculated at fixed intervals. Monthly, quarterly, and yearly calculations are usually used in financial statements. Income statement, retained earnings statement, balance sheet, and statement of cash flows are forms of companys financial statements. Financial statements have to be prepared in accordance with generally accepted accounting principles. It is one of the reasons why all calculations must be precise. These principles are shortly called GAAP. The aforementioned statements are prepared for companys shareholders, creditors, government agencies, and the general public. Managers of a company use financial statements in their daily operations and in planning future strategies for a company. Managers classify manufacturing and other costs, evaluate those costs, compare actual with expected results, and measure revenues and costs of products. Data, which are derived from financial statements, are presented to top management. It helps a company use these data in daily and future operations, which makes management accounting complementary to financial accounting. However, the following interdependence does not make these two operations similar to each other. They are different in their subject matter, nature of used data, periodicity and accuracy, in their obligations, legal formalities, and evaluation of monetary transactions (Warren, Reeve Duchac, 2012). Management accounting is responsible for internal report system, while financial accounting is responsible for external report system. It makes the main object of management accounting help the administration plan and make decisions for internal use. Financial accounting gives information about profits and losses of a company along with its financial situation to external users. Financial accounting reflects a general situation of a business in its financial statements along with history of every transaction. Management accounting, on the other hand, shows detailed information about companys paying ability along with capacity of products, inventory and others, uses statistical data from past activities for future planning. Statement of Comprehensive Income, a report about profits and losses along with Balance Sheet and other financial statements are usually prepared at the end of the year in financial accounting. Management accounting, in contrast, requires information during smaller periods to be able to use it in daily operations. Financial accounting requires data accuracy and is mandatory for each business because it must be sent to the Securities and Exchange Commission (SEC) along with the tax authorities. Management accounting requires its timeliness as it will be used in future decision-making operations, is not necessary and has no legal pressure. Management accounting system uses monetary analysis and research such as different technical innovations, labor relations, and other operations. It is required for future decision-making process. Financial accounting records money transactions only (Warren, Reeve Duchac, 2012). Conclusion Accounting plays a very important part in assisting decision makers who are engaged in measuring, data reduction, and communication of information within business entities. Accounting is usually divided into management and financial accounting. These two types of accounting complement one other. However, they have lots of differences between them, and they can be distinguished by principal users of the information that they provide. Management accounting records detailed information about profitability and capacity of products and other operations within a company and presents it to internal users for planning of future operations. It uses monetary analysis and research of labor relations along with other operations, requires timeliness of information, has no legal pressure, and is not mandatory. Information is analyzed during smaller periods of time for daily and future operations. It usually uses statistical data for future planning. In contrast, financial accounting provides information about profits and losses of a company along with its financial situation to external users, reflects a general situation of a business in its financial statements, and tracks all transactions made in the past. Financial reports are usually prepared at the end of the year and require data accuracy, as well as they are mandatory for each business and record money transactions only.

Introduction to Chinas May Fourth Movement

Introduction to China's May Fourth Movement The demonstrations of the May Fourth Movement (ä ºâ€Ã¥â€ºâ€ºÃ© â€¹Ã¥â€¹â€¢, WÇ”sà ¬ Yà ¹ndà ²ng) marked a turning point in China’s intellectual development which can still be felt today. While the May Fourth Incident occurred on May 4, 1919, the May Fourth Movement began in 1917 when China declared war against Germany. During World War I, China supported the Allies on the condition that control over Shandong Province, the birthplace of Confucius, would be returned to China if the Allies triumphed. In 1914, Japan had seized control of Shandong from Germany and in 1915 Japan had issued 21 Demands (ä ºÅ'Ã¥  Ã¤ ¸â‚¬Ã¥â‚¬â€¹Ã¦ ¢ Ã©  â€¦, Èr shà ­ yÄ «gà ¨ tio xing) to China, backed by the threat of war. The 21 Demands included recognition of Japan’s seizure of German spheres of influence in China and other economic and extraterritorial concessions. To appease Japan, the corrupt Anfu government in Beijing signed a humiliating treaty with Japan by which China acceded to Japan’s demands. Though China was on the winning side of World War I, China’s representatives were told to sign away rights to German-controlled Shandong Province to Japan at the Treaty of Versailles, an unprecedented and embarrassing diplomatic defeat. The dispute over Article 156 of the 1919 Treaty of Versailles became known as the Shandong Problem (Ã¥ ± ±Ã¦  ±Ã¥â€¢ Ã© ¡Å', ShÄ ndÃ… ng Wà ¨ntà ­). The event was embarrassing because it was revealed at Versailles that secret treaties had been previously signed by the great European powers and Japan to entice Japan to enter World War I. Moreover, it was brought to light that China had also agreed to this arrangement. Wellington Kuo (é ¡ §Ã§ ¶ ­Ã©Ë†Å¾), China’s ambassador to Paris, refused to sign the treaty. The transfer of German rights in Shandong to Japan at the Versailles Peace Conference created anger among the Chinese public. The Chinese viewed the transfer as a betrayal by the Western powers and also as a symbol of Japanese aggression and of the weakness of the corrupt warlord government of Yuan Shi-kai (è ¢ Ã¤ ¸â€"å‡ ±). Infuriated by China’s humiliation at Versailles, college students in Beijing held a demonstration on May 4, 1919. What was  the May Fourth Movement? At 1:30 p.m. on Sunday, May 4, 1919, approximately 3,000 students from 13 Beijing universities assembled at the Gate of Heavenly Peace at Tiananmen Square to protest against the Versailles Peace Conference. The demonstrators distributed fliers declaring that the Chinese would not accept the concession of Chinese territory to Japan. The group marched to the legation quarter, the location of foreign embassies in Beijing, The student protestors presented letters to foreign ministers. In the afternoon, the group confronted three Chinese cabinet officials who had been responsible for the secret treaties that encouraged Japan to enter the war. The Chinese minister to Japan was beaten and a pro-Japanese cabinet minister’s house was set on fire. The police attacked the protestors and arrested 32 students. News of the students’ demonstration and arrest spread throughout China. The press demanded the students’ release and similar demonstrations sprung up in Fuzhou. Guangzhou, Nanjing, Shanghai, Tianjin, and Wuhan. Shop closings in June 1919 exacerbated the situation and led to a boycott of Japanese goods and clashes with Japanese residents. Recently-formed labor unions also staged strikes. The protests, shop closings, and strikes continued until the Chinese government agreed to release the students and fire the three cabinet officials. The demonstrations led to a full resignation by the cabinet and the Chinese delegation at Versailles refused to sign the peace treaty. The issue of who would control Shandong Province was settled at the Washington Conference in 1922 when Japan withdrew its claim to Shandong Province. The May Fourth Movement in Modern Chinese History While student protests are more common today, the May Fourth Movement was led by intellectuals who introduced new cultural ideas including science, democracy, patriotism, and anti-imperialism to the masses. In 1919, communication was not as advanced as today, so efforts to mobilize the masses focused on pamphlets, magazine articles, and literature written by intellectuals. Many of these intellectuals had studied in Japan and returned to China. The writings encouraged a social revolution and challenged traditional Confucian values of familial bonds and deference to authority. The writers also encouraged self-expression and sexual freedom. The period of 1917-1921 is also referred to as the New Culture Movement (æâ€" °Ã¦â€"‡åÅ'â€"é â€¹Ã¥â€¹â€¢, XÄ «n Wà ©nhu Yà ¹ndà ²ng). What started as a cultural movement after the failure of the Chinese Republic turned political after the Paris Peace Conference, which gave German rights over Shandong to Japan. The May Fourth Movement marked an intellectual turning point in China. Collectively, the goal of scholars and students was to rid the Chinese culture of those elements which they believed had led to China’s stagnation and weakness and to create new values for a new, modern China.

Health Psychology paper Essay Example | Topics and Well Written Essays - 500 words

Health Psychology paper - Essay Example It follows that it’s necessary to consider ways to curb the desire for children admittance to emergency wards as primary treatment options. In considering sociocultural factors that influence emergency use for pediatric asthma one of the primary efforts must be made in establishing the understanding that emergency wards are not the only treatment option. In these regards, it’s the responsibility of the hospital to make it clear that there also exist clinical pathways in which children can receive medical aid (Varni, Burwinkle, Rapoff, Kamps, Olson 2004). . This report argues that while it’s necessary for the hospital and medical establishment to have these clinical pathways in place, in terms of sociocultural and behavioral patterns, it’s critical for medical professionals to inform caregivers of children with asthma at the time of their diagnosis the variety of options they have regarding these treatment mechanisms. While asthma is a serious illness that requires medical attention, it’s also clear that inpatient pathways that avoid admittance to the medical ward have been demonstrated to be equally as effective treatment options.

Nursing Research Paper Essay Example | Topics and Well Written Essays - 2000 words

Nursing Research Paper - Essay Example According to Aust (2011, p264), about 34% of the people on wheelchairs suffer from sitting discomfort; while more than half of wheelchair users have sitting interface pressure. Collins (2004, p53) argues that, pressure ulcers impose high risks of death, loss of function and poor quality of patient’s life. Treatment of the ulcers increases the health care cost of the patient. Pressure ulcers mainly occur as a result of damaged soft tissues. Scientifically, the tissues are mainly damaged due to unrelieved pressure built over a long time. Pressure ulcers could also be caused by the localized disruption of the skin integrity which results due to piled pressure on the underlying tissues. According to Borbasi and Jackson (2008, p16) pressure ulcers are preventable. Based on studies conducted by Bours (2002, p16); use of support surfaces, maintaining nutritional status, moisturizing, and timely repositioning is extremely essential in the prevention of this killer disease. In a scenar io where one has the pressure ulcers, then the effective and efficient role of the nursing staff is of immense importance. This study paper seeks to determine the significance of the nursing staff knowledge and education in the preventing and taking care of the pressure ulcers among patients with impaired mobility. ... Objectives and hypothesis of the study It is clear that pressure ulcers are a serious problem among the immobile patients. In most of the patients, their impaired mobility is as a result of trauma, unconsciousness, spinal cord or brain injuries. Owing to the impaired mobility; the patients develop pressure ulcers since they have limited or almost no activity. Prevention of the disease is a key issue of concern. Therefore, there is the importance of educating the nursing staff on how to care for patients with impaired mobility as a way of preventing the disease. This would consequently, result to a low percentage of the occurrence and development of the pressure ulcers among the immobile patients in the health care facilities (Brienza et al, 2010, p26). Prevention is better than cure; therefore, the nursing staff ought to make prevention of the pressure ulcers their goal especially in the clinical setting where the patients are more prone to the disease. The objective of this research study is finding out the level of education and evidence based knowledge of the staff and how this determines the prevalence and occurrence of the pressure ulcers. The research also looks into possible ways of reducing the occurrence of the disease among patients with impaired mobility. The research study will be guided by the following research questions; 1) Is the nursing staff equipped with skills, knowledge and education to help curb pressure ulcers? 2) What is the probability of a patient with impaired mobility prone to the pressure ulcers? 3) What are some of the possible ways of preventing the pressure ulcers among the immobile patients? 4) How often are the patients repositioned in the health care centres? 5) What is the average

Machines in Modern World Essay Example | Topics and Well Written Essays - 2250 words

Machines in Modern World - Essay Example Planting the seed is done manually and as the time for reaping comes you spend hours in the fields reaping the corn or wheat with a scythe. It is slow, frustrating and backbreaking work. Of course, the scenario given above did exist some time in the distant past. Maybe one has even read about it or seen such a life in some movie. But after experiencing all the conveniences of the machine filled it is difficult to imagine going back to a world without machines. This article is about machines and how they have enriched our lives both at the workplace and at home. It was also look at some of the disadvantages also. It will also take into account all the advantages and some disadvantages of using machines and in the end will show that after taking into account all the pros and the cons, the world is a better place to live in because of the abundance of machines that we see and use everyday. Man the machine: In effect the human body or the body of any creature that can move can be called a machine. The body is used to carry loads and perform tasks with hands and feet just like machines. Even animals use their body as machines. In fact, no machine quite as complex as the human body has ever been built. The human body has the circulatory system, the nervous system, the reproductive system, the skeletal system, the muscular system and the excretory system and no machine has even come close in complexity. If the body is such an efficient machine it could be asked as to why machines have been built. The answer would be that the body has its limitations. It cannot work continuously as machines can, it cannot carry the heavy loads that machines carry and it cannot repeatedly carry out error free operations as a machine can. But what it can do is, think creatively, and constantly look for ways to make life more convenient. This is the main difference between the human being whe n compared to other creatures.. With their limited thinking capacity, very few animals creatively use tools for more efficiency. The ant still carries its food on its back instead of using a trolley and tigers and lions still hunt using their feet and claws to kill instead of using a gun. But human beings have over the long period of its existence thought of and invented a wide array of machines that can perform tasks far more efficiently and quickly and will continue to do so. So machines are essentially a thing that is intended to make life more efficient and in some cases dangerous for us. To make the matter more clear a detailed look at the limitations of the human body and the advantages machines have over it would be appropriate. Limitations of the human body as a machine: a. Fatigue: No living organism can live or do work without getting energy. Energy is obtained from nutrients that are found in the food that is eaten by a person. A body needs adequate nutrients like fat, proteins, minerals, carbohydrates and water to perform tasks and to survive. A depletion of these nutrients will result in fatigue which in turn will affect his performance. A person can work without food relying on his internal reserves of energy for a few days. Some who are healthier can extend this period for a few more days. But ultimately there is a limit to what the body can take and there will come a time when it will refuse to function the way we want. Of course, energy is needed for machines to work too. But that will be discussed later in the article. b. Thirst: Thirst is taken up for special mention because the human body can

Risks of Engineered Nanoparticles for the Environment

Risks of Engineered Nanoparticles for the Environment Abstract: The objectives of this article are to: (1) investigate the current state of knowledge of the risks of engineered nanoparticles for the environment and human health, (2) estimate whether this knowledge is sufficient to facilitate their comprehensive and effective risk assessment and (3) provide recommendations on future research in the field of risk assessment of nanomaterials. In order to meet the objectives, the relevance of each of the four steps of the risk assessment methodology (i.e., hazard identification, dose-response assessment, exposure assessment and risk characterization) was evaluated in the context of the current state of knowledge of the risks of nanomaterials, limitations were identified and recommendations were given on how to overcome them. Keywords: engineered nanoparticles; risk assessment; hazard identification; dose-response assessment; exposure assessment; risk characterization; environmental sustainability; human health Introduction Background In contrast to the small size of the nanoparticles, the scale of their application is tremendous. Nanotechnology influences virtually all industrial and public sectors, including healthcare, agriculture, transport, energy, materials, information and communication technologies. Both the potential benefits and the risks, associated with the application of engineered nanoparticles (ENPs) have been largely debated in recent years. In contrast to the dominating optimistic projections that nanotechnology will bring significant technological development and well-being to society, it is considered that exposure to certain ENPs may cause environmental problems and/or do harm to human health. Since the early discussions about the risks of ENPs, the chemical risk assessment (CRA) has been put forward as the most relevant approach to understand, evaluate and quantify these risks. Currently, a variety of methodologies are being internationally discussed and evaluated with great vengeance with the idea that, in the near future, it will be possible to perform complete and scientifically sound risk assessment of ENPs. Objectives The objectives of this article are to: Investigate the current state of knowledge of the risks of ENPs for the environment and human health Estimate whether this knowledge is sufficient to facilitate comprehensive and effective risk assessment of ENPs Provide recommendations on future research in the field of risk assessment of ENPs Methodology This article is based on an extensive review of literature published in the period: January 1992- September 2009. The selected literature consisted mainly of scientific publications, but also books, information from conferences and patent data were used. Nanotechnology and Its Applications Nanotechnology and Nanoparticles Nanotechnology is a field of applied science and technology, dealing with the organization and control of matter on the nano-scale (i.e., between 1 and 100 nm) and the manufacturing of products and devices with dimensions, lying within this size range. A nanometer (nm), from the Greek nanos for dwarf, equals one billionth of a meter. Nanomaterials are all materials with sizes on the nano-scale in at least one of their dimensions [1], while nanoparticles are materials, nano-sized in at least two dimensions [2]. The nomenclature nanoparticles encompasses particles as well as fibrous materials and tubes, but it excludes materials, such as coatings, films and multilayers. Two types of nanoparticles (NPs) can be distinguished: (1) naturally occurring NPs (e.g., produced naturally in volcanoes, forest fires or as combustion by-products) and (2) engineered nanoparticles (ENPs), deliberately developed to be used in application (e.g., carbon black, fumed silica, titanium dioxide (TiO2), iron oxide (FOx), quantum dots (QDs), fullerenes, carbon nanotubes (CNTs), dendrimers). Naturally occurring NPs do NOT fall in the scope of this article. The paper encompasses only ENPs. The main reasons why materials, built of ENPs, have different optical, electrical, magnetic, chemical and mechanical properties from their bulk counterparts are that in this size-range quantum effects start to predominate and the surface-area-to-volume ratio (sa/vol) becomes very large [1]. The sa/vol of most materials increases gradually as their particles become smaller, which results in increased adsorption of the surrounding atoms and changes their properties and behavior. Once particles become small enough, they start to obey the quantum mechanical laws. Materials reduced to the nano-scale can suddenly show very different properties, compared to what they exhibit on the macro-scale, which enables unique applications. For example, opaque substances become transparent (copper); stable materials become combustible (aluminum); inert materials become catalysts (platinum); insulators become conductors (silicon); solids turn into liquids at room temperature (gold) [3]. Areas of Application Today, nanotechnology is available on the market for great variety of applications. Some examples are: cosmetics and sunscreens, water filtrations, glare filters, ink, stain-resistant clothing, more durable tennis balls, more lightweight tennis rackets, dressings for burns or injuries. [4]. Defining Hazard and Risk The term hazard has many definitions. This paper uses the definition of the United States Environmental Protection Agency (EPA) which defines hazard as the inherent toxicity of a compound [5]. According to this definition, if a chemical substance has the property of being toxic, it is therefore hazardous. Any exposure to a hazardous substance may lead to adverse health effects in individuals or even death. EPA defines risk with respect to the above definition of hazard as a measure of the probability that damage to life, health, property, and/or the environment will occur as a result of a given hazard [5]. According to this definition, if the probability of an exposure to a hazardous material is high and the consequences for the health or environment are significant, then the risk is considered to be high. It is important to consider both the frequency of the event and the degree of the hazard to estimate risk [2]. Usually two categories of risk are distinguished in literature: known risks and potential risks. When the relation between a cause and an effect is established, we talk of known risks. The responsibility for such risks can generally be attributed. When the causal relationship is established, prevention is possible. When the relationship between a cause and damage is not well known, we talk of potential risks. In case of potential risks, it is unclear whether there is a danger, how significant the damage can be or what is the probability of its occurrence [2, after 6]. This situation is characterized by a state of suspicion (not awareness) and it is generally admitted that a precautionary approach can be applied in order to prevent potential damage [2, after 6]. The risks of ENPs for the environment and human health fail in the second category: potential risks. It is very important to assess the risks of hazardous agents. The likelihood that a hazardous substance will cause harm (the risk) is the determinant of how cautious one should be and what preventative or precautionary measures should be taken. Risk Assessment of ENPs Since the early debates about the potential hazards of ENPs, the risk assessment of chemicals (CRA) has been put forward as the most relevant approach to understand and quantify the related risks [7]. CRA is a process, in which scientific and regulatory principles are applied in a systematic fashion in order to describe the hazard, associated with the environmental and/or human exposure to chemical substances. It is defined as a process, intended to calculate or estimate the risk to a given target organism, system or (sub)population, including the identification of attendant uncertainties, following exposure to a particular agent, taking into account the inherent characteristics of the agent of concern, as well as the characteristics of the specific target system [8]. The CRA is a four-step process, consisting of: (1) hazard identification, (2) dose- response assessment, (3) exposure assessment and (4) risk characterization. Its main outcome is a statement of the probability that whe n humans or other environmental receptors (e.g., plants, animals) are exposed to a chemical agent, they will be harmed and to what degree. The CRA methodology is internationally recognized and employed by major actors, such as the World Health Organization (WHO) and the Organization for Economic Co-operation and Development (OECD), as well as by several European and U.S. agencies [9]. It is considered a valuable tool, very important for the regulation of chemicals. CRA is also a fundamental ingredient of the new European Union (EU) chemical regulation policy, known as Registration, Evaluation and Authorization of Chemicals (REACH). In order to achieve the objectives of this study, the current state of knowledge of the risks of ENPs for the environment and human health were summarized and evaluated in relation to each of the four elements of the CRA framework, as more important scientific findings were highlighted and limitations were identified and discussed. Hazard Identification Hazard identification (HI) is defined as the identification of the adverse effects, which a substance has an inherent capacity to cause [10, after 11]. Until recently, much of the discussion about the environmental and health risks of ENPs was considered to be rather speculative than realistic. In the last few years, however, a number of experimental studies found that exposure to certain ENPs can lead to adverse health effects in living organisms. In 2007, Hansen et al. identified 428 studies reporting on toxicity of ENPs [12]. In these studies, adverse health effects of 965 tested ENPs of various chemical compositions were observed [12]. Current State of Knowledge The following sections shortly describe some of the most important scientific findings, relevant for HI of ENPs. Their purpose is to summarize the current state of knowledge of the hazards of ENPs, based on experimental studies. For simplification, the studies are divided into two categories in vivo and in vitro studies. In Vivo Studies Carbon Nanotubes (CNTs) A study, performed by Lam et al. [13], demonstrated that single- walled carbon nanotubes (SWCNTs) are able to cause dose-dependent effects of interstitial inflammation and lesions in mice and rats (0- 0.5 mg kg-1 for 7 to 90 days). Warheit et al. [14] observed pulmonary grandulomas in rats after exposure to SWCNT soot (1 and 5 mg kg-1 for 24 hours to 3 months). In contrast to Lam et al. [13], however, the effects, observed by Warheit et al. [14] were not dependent on dose. Smith et al. [15] tested the ecotoxicity of SWCNTs, dissolved in sodium dodecyl sulphate (SDS) and sonication on juvenile rainbow trout (0.1, 0.25 and 0.5 mg l-1 for 24 hours to 10 days) and they observed a dose-dependent rise in ventilation rate, gill pathologies (oedema, altered mucocytes, hyperplasia), and mucus secretion with SWCNT precipitation on the gill mucus. They also observed a significant dose- dependent decrease in thiobarbituric acid reactive substances (TBARS), especially in the gill, brain and liver , which is an indication of oxidative stress. Multi- walled carbon nanotubes (MWCNTs) were shown by Carrero-Sanchez et al. [16], to exhibit acute toxicity in rats with LD90 of 5 mg kg-1. Long MWCNTs were shown by Poland et al. [17] to cause significant inflammation and tissue damage in mice, while shorter MWCNTs caused less inflammation, which suggests that CNT toxicity is influenced by the particle morphology. In addition, they concluded that water-soluble components of MWCNT do not produce strong inflammatory effects in mice. C60 Fullerenes Most studies on the toxicological effects of C60 fullerenes suggest that these materials tend to induce oxidative stress in living organisms [18-21]. Lai et al. [18] observed a significant increase in lipid peroxidation (LP) products (a sign of oxidative stress) after intravenous administration of 1 mg kg-1 C60 (OH)18 in male mongrel dogs. Oberdà ¶rster [19, 20] studied the effects of C60 fullerenes in the brain of juvenile largemouth bass and observed high LP levels (0.5 and 1 ppm for 48 h). Elevated LP was also observed by Zhu et al. [21] in the brain and gills of daphnia magna after exposure to hydroxylated C60 fullerenes (C60 (OH)24) and tetrahydrofuran (THF)- dissolved C60, as it was shown that THF did not contribute to the effect. Sayes et al. [22] detected an increase in the numbers of bronchoalveolar lavage (BAL)-recovered neutrophils (i.e., white blood cells) after intratracheal instillation of C60 and C60 (OH)24 in rats, 1 day after the exposure. They also observed a signi ficant increase in LP values 1 week after the exposure. Accute effects of functionalized C60 were also reported . Zhu et al. [21] estimated LC100 in fathead minnow after exposure to 0.5 ppm of THF-dissolved C60 for 6-18 hours. Chen et al. [23] observed a LD50 of 600 mg kg-1 polyalkylsulfonated C60 in female rats after intraperitoneal administration (0- 2500 mg kg-1 for up to 2 weeks). Oberdà ¶rster [24] tested uncoated, water soluble, colloidal C60 fullerenes and estimated a Daphnid 48-hour LC50 of 800 ppb. Metal and Metal Oxide ENPs Li et al. [25] found that metal ENPs induce more severe lung toxicity in mice than bulk particles from the same materials. Gordon et al. [26] tested the effects on humans of exposure to zinc (Zn) ENPs. After 2 hours of exposure to 5 mg m-3 of Zn ENPs, the exposed individuals started feeling sore throat, chest tightness, headache, fever and chills. Beckett et al. [27] repeated that test in three trials, 2 hours each, but at lower concentration (i.e., 500 ?g m-3), and found no indication of adverse effects. The latter two studies suggest that Zn ENPs toxicity is concentration- dependent and the most probable uptake path is through the respiratory system. A study of Sayes et al. [22] concluded that environmental exposure to Zn ENPs causes pulmonary (lung) inflammatory response in mice. Wang et al. [28] found that Zn ENPs can cause severe symptoms of lethargy, anorexia, vomiting, diarrhea, loss of body weight and even death in mice when gastrointestinally administered, whereas they obser ved limited effect for micro- scale Zn at equal concentrations. Yang and Watts [29] tested the effect of Aluminium (Al) ENPs on the relative root growth (RRG) in Zea mays (corn), Glycine max (soybean), Brassica oleracea (cabbage), and Daucus carota (carrot). The study found that the ENPs significantly inhibited the growth of the plants after administration of 2 mg ml-1 for 24 h. Oberdà ¶rster [30] and Oberdà ¶rster et al. [31] observed that smaller TiO2 ENPs tend to cause more severe pulmonary damage in mice than larger particles. In addition, Warheit et al., [32] found that smaller silicon dioxide (SiO2) particles cause stronger lung inflammation in rats than larger ones. Wang et al., [33] noticed that the smaller the TiO2 particle size is, the greater the concentration in the liver of mice is. Bourrinet et al. [34] reported hypoactivity, ataxia, emesis, exophthalmos, salivation, lacrimation, discolored and mucoid feces, injected sclera, and yellow eyes in dogs after single-dose intravenous bolus administration of 20 and 200 mg kg-1 FeO ENPs and a significant increase in fetal skeletal malformations in rats and rabbits. In Vitro Studies Carbon Nanotubes (CNTs) A number of cytotoxicity studies with SWCNTs were reported in the literature. Shvedova et al. [35] observed oxidative stress and cellular toxicity in human epidermal keratinocytes, after 2 to 18 hours exposure to unrefined (iron containing) SWCNTs in concentrations, ranging from 0.6 to 0.24 mg ml-1. Cui et al. [36] observed dose- and time- dependent inhibition of cell proliferation and a decrease in cell adhesive ability in human embryo kidney cells after exposure to SWCNTs in concentrations between 0.8 and 200 ?g ml-1. Sayes et al. [37] found that the surface functionalization of SWCNTs plays an important role in their cytotoxicity towards human dermal fibroblasts. Bottini et al. [38] noticed that MWCNTs were more cytotoxic when oxized towards Jurkat T leukemia cells, whereas Monteriro-Riviere et al. [39] observed a decrease of the viability of human osteoblastic lines and human epidermal keratinocytes after exposures to 0.1, 0.2, and 0.4 mg ml-1 of MWCNTs for 1 to 48 hours. Kang et al. [40] compared the cytotoxicity of commercially obtained MWCNTs in bacterial systems before and after physicochemical modification and they observed highest toxicity when the nanotubes were uncapped, debundled, short, and dispersed in solution. Kang et al. [40] concluded that there is need for careful documentation of the physical and chemical characteristics of CNTs, when reporting their toxicity. C60 Fullerenes Adelman et al. [41] observed a reduction of the viability of bovine alveolar macrophages after exposure to sonicated C60 and increased levels of cytokine mediators of inflammation (i.e., IL-6, IL-8 and TNF), while Porter et al. [42] found that C60 and raw soot were not toxic towards bovine- and human alveolar macrophages. The reason behind the discrepancy between the results of Adelman et al. and Porter et al. can be attributed to the fact that they used very different methods. Porter et al. used transmission electron microscopy (TEM) to image the distributions of the fullerenes within the macrophages, while Adelman et al. used a viability assay, based on metabolic activity as primary parameter. Studies on the effects of ENPs on alveolar macrophages are very important because the alveolar macrophages are the first line of cellular defense against respiratory pathogens [11, after 43]. Yamawaki Iwai [44] observed dose-dependent cytotoxicity of C60 (OH)24 (1- 100  µg ml-1 for 24 hours), resulting in decreased cell density and lactate dehydrogenase (LDH) release in human umbilical vein endothelial cells cavity (a sign of increase in non-viable cell numbers). Rouse et al. [45] observed a dose-dependent decrease in the viability of human epidermeal keratinocytes after exposure to C60- phenylalanine, as no contribution to the effect was attributed to the phenylalanine groups. Quantum Dots (QDs) The toxicity of QDs was found to be influenced by several factors: (1) composition, (2) size, (3) surface charge and (4) coating of the QDs [7, 46- 48]. Jaiswal et al. [46] found that CdSe/ZnS QDs (i.e., CdSe QDs in a zinc sulfide (ZnS) matrix), coated with dihydrolipoic acid (DHLA) had no effect on mammalian cells, while Hoshino et al. [47] reported adverse effects on mouse lymphocytes after exposure to CdSe/ZnS QDs, coated with albumin. In addition, Lovrà ­c et al. [48] observed that smaller (2.2  ± 0.1 nm), positively charged QDs exhibit stronger cytotoxicity than larger (5.2  ±0.1 nm), equally charged QDs under the same conditions. It was also found that the cytotoxicity of QDs is influenced by the exposure to light and by temperature [49, 50]. Green and Howman [49] observed 56% damaged DNA after exposure to CdSe/ZnS together with UV light versus only 29% after exposure to CdSe/Zn in the absence of UV light. Chang et al. [50] found that CdSe/CdS (i.e., CdSe QDs in a cadmium sulfide (CdS) matrix) were toxic to cancer cells at 37  ºC, but at 4  ºC they were not toxic at all. Metal and Metal Oxide ENPs Sayes et al. [51] found that anatase TiO2 ENPs are able to kill human dermal fibroblast (HDF) cells at LC50 of 3.6 ?g ml-1, while Wang et al. [52] observed decrease in the viability of human lymphoblastoid cells due to exposure to TiO2 ENPs (0-130 ?g ml-1 for 6-48 h). Chen Mikecz [53] found that SiO2 ENPs do significantly inhibit replication and transcription in human epithelial HEp-2 cells (25 ?g ml-1 for 24 h). Muller et al. [54] observed that Fe3O4 ENPs, coated with dextran, decrease the viability of human monocyte macrophages. Alt et al. [55] found that nano-particulate silver (Ag) is an effective bactericide against S. epidermidis, while Baker et al. [56] noticed that it effectively kills E. coli bacteria too. Sayes et al. [57] observed an increase in the production of LDH levels (an indicator of inflammation) in immortalized rat lung epithelial cells after 1 hour exposure to Zn ENPs at 520 ?g cm-2. Limitations to Hazard Identification of ENPs It is very important to note that the vast majority of the reviewed studies demonstrate some degree of hazardous effects on the tested organisms. Toxicity has been reported for many ENPs, as shown in the previous sections, but for most of them further investigation and confirmation are needed before hazard can be identified. A lot of studies, relevant for HI, have been carried out with different ENPs, but most of them were obviously not meant to facilitate risk assessment; they use non- standardized tests, differing greatly from each other in regard to endpoints, tested species, methods of administration, dose ranges and exposure periods [7]. The lack of standardized testing results in non-reproducible results and makes the univocal HI of ENPs impossible. Another significant drawback for the HI of ENPs is the serious lack of characterization data, which makes it difficult to identify which physical and/or chemical characteristics (or combinations of characteristics) determine the hazards, documented in the (eco)toxicological studies [12, 58, 59]. Dose-Response Assessment Dose- response assessment (DRA) is defined as an estimation of the relationship between dose, or level of exposure to a substance, and the incidence and severity of an effect [10, after 11]. It is the process of characterizing the relationship between the dose of an agent, administered to or received by an individual, and the consequent adverse health effects. The Concept of Dose In toxicological studies a dose is the quantity of anything that may be received by or administered to an organism. The dose is normally measured in mass units (i.e., ?g, mg, g), as higher doses of the same compounds are expected to cause more severe adverse effects. DRA studies with ENPs, however, suggest that the toxicity of some ENPs is not mass-dependent, but influenced by other physico-chemical characteristics (e.g., surface area, chemical composition, particle morphology) [7, after 60]. Oberdà ¶rster et al. [61] and Stoeger et al. [62, 63] found that the toxicity of low-soluble ENPs was better described by their surface area than by their total mass [7, after 61, 62, 63]. Wittmaack [64, 65] suggested the number of particles as the most appropriate dose metrics, while Warheit et al. [66, 67] found that toxicity of some ENPs was associated with the number of their surface functional groups. Despite these findings, however, it is still largely unknown which properties influence the toxicity of most ENPs and this gap in knowledge is partly attributable to the fact that the tested ENPs are seldom well characterized. Characterization of ENPs Developing understanding about the physical and chemical properties of substances and materials is fundamental for their risk assessment [59]. Studying the standard properties (e.g., composition, structure, molecular weight, melting point, boiling point, vapor pressure, octanol-water partitioning coefficient, water solubility, activity, stability) is sufficient for the characterization of most chemical compounds. For ENPs, however, more profound investigation is needed and other properties, such as particle size distribution, sa/vol ratio, shape, electronic properties, surface characteristics, state of dispersion/agglomeration and conductivity need to be studied [5]. The high complexity and great diversity of ENPs, however, make their characterization very difficult [59]. As it can be inferred from the table above, most of the current research on the properties of ENPs is focused on the identification of metrics and associated methods for the measurement of ENPs and their properties. This type of research is fundamental in the sense that without reliable measurement methodology it would be impossible to develop good understanding of the physical and chemical properties of the ENPs. Only few comprehensive studies on the development of standard, well-characterised reference nanomaterials were published so far. To facilitate the appropriate interpretation of testing results, it is essential to select representative sets of ENPs, characterize them and share them among laboratories worldwide. Exposure Assessment Exposure assessment (EA) is defined as an estimation of the concentrations/doses to which human populations (i.e., workers, consumers and man exposed indirectly via the environment) or environmental compartments (aquatic environment, terrestrial environment and air) are or may be exposed. [10, after 11]. EA is a very important element in risk assessment of ENPs, since if no exposure to ENPs occur, it would be impossible that they cause any harm and there would be no risk at all. EA can be divided into three sub-areas: (1) occupational exposure assessment (OEA), (2) environmental exposure assessment (EEA) (including indirect human exposure from the environment) and (3) consumer exposure assessment (CEA). Environmental Exposure Assessment The environment may be exposed to ENPs during all stages of their life-cycles: raw material production, transport and storage, industrial use (incl. processing and/or trade), consumer use, waste disposal (incl. waste treatment, landfill and recovery) [11] (Figure 2.). A very important element of the EEA of ENPs is the study of their environmental fate. The fate of ENPs, released in the environment is determined by their mobility in the different media (i.e., soil, water, air), as well as by their potential to biodegrade or undergo chemical transformation. Environmental Fate of ENPs In order to determine the extent of environmental exposure to ENPs, it is necessary to understand their behavior in the environment. Until now, only a limited number of environmental fate studies with ENPs have been reported and the fundamental mechanisms behind their distribution are still not clearly understood (table 3). Fate of ENPs in Air The fate of ENPs in the air is determined by three main factors: (1) the duration of time particles remain airborne, (2) their interaction with other particles or molecules in the atmosphere and (3) the distance they are able to travel in the air [68]. The processes important to understand the dynamics of ENPs in the atmosphere are diffusion, agglomeration, wet and dry deposition and gravitational settling [68]. These processes are relatively well understood from studying the air-suspended ultrafine particles and that knowledge can be applied to ENPs as well [69]. In some cases, however, there can be considerable differences in behavior between ENPs and ultrafine particles, especially when the latter cannot agglomerate because they are coated [5]. With respect to the duration of time ENPs stay in the air, it is considered that they may follow the laws of gaseous diffusion [70]. The rate of diffusion is inversely proportional to the particle diameter and the rate of gravitational settling is proportional to it [70]. It is generally considered that particles in the nanoscale (d> 100nm) have shorter residence time in the air, compared to medium-sized particles (100nm> d> 2000nm), because they rapidly agglomerate into much larger particles and settle on the ground [71]. Here again ENPs with anti-agglomerate coatings make an exception and their residence time cannot be predicted [71]. It is considered that deposited ENPs are usually not likely to be re-suspended or re-aerosolized in the atmosphere [72, 70]. Many nano- sized particles are photoactive [72], but it is still unknown whether they are susceptible to photodegradation in the atmosphere. ENPs also show high absorption coefficients [69], and many of them can act as catalysts. However, no information is currently available on the interactions between ENPs and the chemicals they absorb, and how this interaction might influence atmospheric chemistry. Fate of ENPs in Water The fate of ENPs in water is determined by several factors: (1) aqueous solubility, (2) reactivity of the ENPs with the chemical environment and (3) their interaction with certain biological processes [5]. Because of their lower mass, ENPs generally settle more slowly to the bottom than larger particles of the same material [5]. However, due to their high surface-area-to-mass ratios, ENPs readily sorb to soil and sediment particles and consequently are more liable to removal from the water column [73]. Some ENPs might be subject to biotic and abiotic degradation, which can remove them from the water column as well. Abiotic degradation processes that may occur include hydrolysis and photocatalysis [72]. Near to the surface ENPs are exposed to sunlight. It is likely that light-induced photoreactions can account for the removal of certain ENPs and for changing the chemical properties of others [72]. In contrast to the removal processes mentioned above, some insoluble ENPs can be stabilized in aquatic environments. Hoon et al. [74] investigated the aqueous stability of MWCNTs in the presence of natural organic matter (NOM). MWCNTs were readily dispersed as an aqueous suspension and remained stable for over 1 month. Hoon et al. [74] found that NOM is more effective in stabilizing the MWCNTs in water than a solution of 1% sodium dodecyl sulfate (SDS), a commonly used surfactant to stabilize CNTs in the aqueous phase [74]. The C60 fullerenes were found to spontaneously form insoluble, dense aqueous colloids of nanocrystalline aggregates and remain in the aqueous phase for long periods [5]. Another known interaction, which can delay nanoparticle removal from the water column, is the absorption of humic acid. Sea surface microlayers, consisting of lipid-, carbohydrate- and protein-rich components along with naturally occurring colloids, made up of humic acid, may attach ENPs to their surfaces and transport them over long distances [75]. Fate of ENPs in Soil The behavior of ENPs in soil media can greatly vary, depending on the physical and chemical characteristics of the material. Some ENPs can strongly sorb to the soil particles and become completely inert and immobile [5]. On the other hand, if ENPs do not sorb to the soil matrix, they might show even greater mobility than larger particles, because their small size might allow them to travel easily through the pore spaces between the soil particles. The possibility to sorb to soil and the respective sorption strength of ENPs is influenced by their size, chemical composition and surface characteristics [5]. Studies by Zhang [76], Lecoanet and Wiesner [77] and Lecoanet at al. [78] showed considerable differences in mobility of some insoluble ENPs in porous media. The properties of the soil, such as porosity and grain size, further influence the mobility of the particles. Just like the mineral colloids, the mobility of ENPs, agglomerated in colloid-like structures might be strongly affected by electrical charge differences in soils and sediments [76]. Surface photoreactions might induce photochemical transformations on the soil surface [72]. Biodegradation and Chemical Transformation of ENPs In some cases, the biological processes in the environment can lead to the complete degradation of ENPs and sometimes they can only change their physical and/or chemical properties [5]. The mechanisms, which account for