MBA essay

Dear , As a student of [state you university here] taking up Mathematical and Computer Science,]   I was trained to be proficient in the various disciplines within the sciences.   And now that I am graduating this December 2007, I plan to take up master’s in business administration in Lamar in order to pursue my short-term goal of expanding my knowledge in business. I believe that having expertise in both science and business could help me a lot in terms of my career path and personal development. Science and business are two fields that offer bountiful opportunities especially if complemented with each other. I believe that science incorporated with a good business acumen would be instrumental in the realization of my long-term goal of being a manager for an esteemed company in the future. I believe that a master’s in business administration would prove to be assistive for my dream to hold a managerial position in a reputable company. Taking a Lamar master’s in business administration would be of help in terms of giving me more insight in how to make a business venture successful and beneficial to many people. At present, I observe that mainstream business tend to be more focused in just earning money alone. The ethical side of business is often forgotten in order to give way to the unrelenting drive for profit. Questions such as â€Å"How could this business be advantageous to the general populace?†Ã‚   or â€Å"How could this business help create wealth for many people† are now in danger of becoming obsolete. It was thus encouraging to know that the Lamar MBA puts a stress on business ethics. This shows the integrity of the university in imparting to its students (and would-be students) an ethical and at the same time profitable business venture. What also encouraged me to apply is the university’s experiential approach to analyzing situations and solving problems. This makes the program more dynamic since it doesn’t adhere to one formula alone. It allows the students to utilize lessons culled from their own experiences in order to make business more effective. This is exiting and challenging for me given my background. Having middle eastern roots, I came from a very conservative family. My decision to study in the US was very difficult considering that my family was disposed to the idea that I stay and study in my own country [state your country here]. After a good deal of convincing, my family finally approved my decision to study here in the US. I would have easily given up if not for my belief for a globally focused business. And being a melting pot of different cultures, US is an ideal place to exercise my belief for unity in diversity. Seeing and experiencing two different worlds was a profoundly life-changing experience. It actually shaped my identity as a multi-perspective individual.   This I believe forms the basis of my leadership qualities. To be a good leader, one must be able to accommodate various ideas in order to make something more vibrant and varied. My idea of a good leader is someone who is open-minded yet at the same time firm in making decisions. I got my idea of how a leader should be after working for two months in the US military. I chose to work in the military in order to learn straight from my father who works in the military as a general manager. There, I witnessed the effective way of dealing with different kinds of people. I have learned that respect is a key element in team building. For a particular team to function, the members, especially the leader, must show respect to everyone. Each one must also be disciplined and professional in dealing with the task at hand. Moreover, constructive criticisms should always be expected from everyone in order to correct what needs to be corrected. My idea of an effective leader was affirmed after taking a class under Professor [name the professor here.] He now teaches in Lamar university, and this is also one of the reasons why I am applying to this program. Professor [name of professor here] taught me a lot of valuable things that could not be found in our textbooks. This is not to say however, that he dismissed the importance of learning from books. What he did in our class was complement the things found in our textbook with practical lessons from our daily experiences. The effect was a much more comprehensive class. He also understood each of his students’ own capabilities and did not in any way try to set one standard of what a â€Å"good† student is. For him, all of us have potential and it is actually up to us to hone and nurture that   potential. This encouraged the students to work harder and be more efficient. I wouldn’t deny that my desire to apply in this university is partly due him. But above all, it is my determination to learn business that inspired me to apply to this program. Given my disposition and qualifications, I tender my application in the hope of getting accepted. I believe that my vision for an ethical business combined with science fits into this master’s program. To my mind, the master’s program would be a great venue for me to fully realize my potential and vision for a new brand of business. Through this program, I believe I could learn more and at the same time impart something that would further enliven our knowledge of business. Hoping for your positive response,   

Alcohol addiction in families is the main cause of family breakups

Alcohol has in the recent past become one of the major leading drug killers in most past of the world.   Alcohol addiction refers to cases where a person feels a compulsive need to take alcohol to help his or her body system to perform its normal tasks.A person is said to be addicted to alcohol when he or she cannot contain or limit alcohol drinking and any such attempts leads to withdrawal symptoms such as shakiness, anxiety and nausea.In the past, only â€Å"hard† drugs like cocaine, mandrax and heroine were thought to be hazardous to the health of an individual. However in the recent past, tobacco, caffeine and alcohol have also been categorized as drugs. These are usually used by many individuals around the world thus meaning that most of the people in the world are exposed to drugs regularly.However, these drugs are used in moderation by a majority of these people thus reducing any forms of negative effects which arises from drug abuse. Alcohol is very addictive and a m ajor cause of different health hazards to an individual. Alcohol addiction has also been attributed as a leading cause of family breakups and divorce especially in the western countries. Family addiction to alcohol especially by the parents has dire consequences on marriage as well as the children (Dunlap, para 4).Hypothesis: Alcohol addiction in families is the main cause of family breakups, divorce and poor academic performance of children as well as drug abuse by young adults and also a leading killer in the United States as well as other parts of the world.Alcohol addiction in families and its effectsIn America for example, alcohol has been ranked the third cause of deaths with more than 100,000 people dying from alcohol related complications. It also costs the region about $ 150 billion annually which is lost through treatment of alcohol related complications, lost productivity, accidents and crime. It has also been the leading cause of the rising divorce cases in America as we ll as domestic violence.It is estimated that more than 14 million Americans struggle with drinking problem with about 8 million of these people being addicted to alcohol. While in the past alcohol was only being taken by men, this trend have changed with more women are becoming alcoholics. Alcohol is one of the most addictive drugs which have the potential of producing long term effects which could be devastating and terminal (Goodwin, pp 56).  In the recent past, the rate of alcohol related cases of divorce have increased in most parts of the world. However, since most of the addicts of alcohol start out as responsible drinkers, it has been hard to know when a person begins to be addicted to alcohol until it is sometimes too late. Alcohol addiction has been of rate among the top ten causes of divorce alongside infidelity and domestic violence.Alcoholism and alcohol addiction is one of the most cited reasons while filing for divorce cases in the United States as well as other coun tries around the world. Spouses who have lived long enough with alcohol addicts find it hard to continue supporting them especially due to the addictive nature of alcohol and the subsequent withdrawal symptoms which follow in attempts to stop alcohol consumption (Brian, para 4).Another effect of family alcohol addiction is that it leads to loss of livelihood of the addicted individual which usually leads to adverse effects on the family especially if the addicted person is the breadwinner. Usually, people who become addicted to alcohol find it difficult to live without it and in turn end up drinking even when working.Alcohol has been known to be a brain damager and excess consumption of the same lowers productivity of an individual hence job loss. Most of the parents who become addicted to alcohol end up losing their jobs which is devastating to the family and more so the children who lack basic necessities. Even after job loss, an addicted person continues to drink for the simple r eason that he or she cannot live without alcohol which only adds to the misery and disintegration of families.Also, the frustration and shame which comes with being unable to support a family drives a person to chronic consumption of alcohol which may lead to health complications or even at times death. This has far reaching psychological effects to the dependants of such a person. Also, a person who is addicted to alcohol becomes dependent on other family members thus increasing the family burden (Cleveland Clinic, para 2-3).Children who are reared by alcohol addicted parents are also not spared as they tend to engage in drug abuse or criminal activities to fill the void of their parents or guardians. Researches have revealed that most of the children in the rehabilitation centers have had a parent who engaged in and was addicted to alcohol.This is especially the case when both of the parents are addicted to alcohol. In such situations, children only find consolation in drug abuse as the parents are unavailable for them. With an attempt to escape the reality, children may also turn to alcohol or even other hard drugs like cocaine or heroine. The lives of such children end up being ruined just because of their parents’ addiction to alcoholism (Brian, para 6).Family addiction to alcohol is also a major contribution toward academic failure of many children. Alcohol addiction mostly of parents and other close family members affects the psychological development of an individual as well as the concentration capability.Alcohol addicts at times tend to be violent and unruly towards their family members including the children. This is in turn reflected in the academic performance of such children which is usually below the standard. Also, the social life of the children is negatively impacted by alcohol addiction in families.Children who hail from families with some members who are addicted to alcohol tend to be anti social and uncooperative. Psychologist argu e that this scenario is caused by the shame and frustration such children are put through by their alcohol addicted parents or siblings. They thus fear to associate as they feel that the other people may disown them or even discriminate them (Segal, Gerdes & Steiner, pp 235).Family alcohol addiction has been identified as a leading factor to domestic violence and other domestic related crimes like murder. Due to anger and frustration that most alcohol addicts go through especially after a divorce or loss of job, they tend to be aggressive and violent towards the other family members as a means of vetting out their frustrations. Most alcohol addicts also tend to live in denial and they blame their partners or at times the children for their failures.Most alcohol addicts also blame the family members as being the cause of their drinking habits. As they vet out their anger, they tend to be violent and may even commit murder leading to their subsequent incarceration. This leads to doubl e tragedy especially where parents either both or one are victims of alcohol addiction. Alcohol addiction is very costly to the family members as well as friends.In a recent study which was carried out in the United States, it showed that one child out to four children and this is approximately 28.6% is exposed to family alcohol dependence or alcohol abuse. There are many documented cases which correlate alcohol addiction and interpersonal violence (Adams, para 4).

Cadbury Schweppes plc

Cadbury Schweppes plc Introduction Cadbury Schweppes plc is a confectionery and non-alcoholic beverage company. The Company’s products include brands, such as such as Cadbury, Schweppes, Halls, Trident, Dr Pepper, Snapple, Trebor, Dentyne, Bubblicious and Bassett. Cadbury Schweppes operates in five segments: Britain, Ireland, Middle East and Africa (BIMA), Europe, Americas Confectionery, Asia Pacific and Americas Beverages. Americas Confectionery, BIMA and Europe produce and distribute confectionery products in their respective geographical markets. (Google Finance, 2008). The Asia Pacific segment produces and distributes confectionery and beverages products in the Asia Pacific region. Americas Beverages market, produce and distribute branded soft drinks in North America. During the year ended December 31, 2007, the Company acquired confectionery businesses in Romania (Kandia-Excelent), Japan (Sansei Foods) and Turkey (Intergum). (Google Finance, 2008) Rio Tinto plc and Rio Tinto Limited operate a s one business organization (Rio Tinto). Rio Tinto is an international mining company. The Company’s business is finding, mining and processing mineral resources. (Google Finance, 2008). Its major products are aluminum, copper, diamonds, coal, uranium, gold, industrial minerals (borax, titanium dioxide, salt, talc), and iron ore. Businesses include open pit and underground mines, mills, refineries and smelters, as well as a number of research and service facilities. On October 23, 2007, Rio Tinto acquired Alcan Inc. (Google Finance, 2008) Both companies have operations that span across national boundaries, as well as long term liabilities. This indicates that they face both exchange rate and interest rate risks. This paper is aimed at looking at the different exchange rate and interest rate risks that these companies face, the risk management policies, the instruments used in hedging these risks and the implications of these risk and risk management strategies to investors. H aving said this, the paper will now go on to discuss the different types of risks. Currency Risk Currency exposure refers to the risk of financial loss that a company suffers as a result of changes or fluctuations in interest rates. The financial loss may come as a result of changes in the value of cash flows or as a result of changes in the recorded value of assets and liabilities of the company. There are three main types of exposure that a company may face. These include (Shapiro, 2003): Translation exposure; Transaction exposure; and Economic Exposure. Translation exposure is the exposure a firm faces because of its assets and liabilities that are denominated in foreign currency. It is the exposure that is basically faced by multinational companies that have subsidiaries in many other countries. Translation exposure has no major effect on value of the firm because it affects only balance sheet and income statement items that are denominated in a foreign currency. Transac tion exposure is the exposure a firm faces as a result of its contractual obligations that are denominated in a foreign currency. It represents the exposure a company faces as a result of its contractual obligations that have already been booked but that would be settled at a future date (Shapiro, 2003). These include for example, repayment of loans denominated in overseas currencies, purchases from overseas companies and dividends

The Inside Truth of Avis Europe PLC(UK) planned failed(this may vary) Essay

The Inside Truth of Avis Europe PLC(UK) planned failed(this may vary) - Essay Example Avis Europe had planned to implement this same system for their enterprise but the implementation of the project was cancelled after a $54.5 million investment. The lack of planning and inability to indentify requirements led to the failure of the ERP system even before it was officially implemented. By remaining focused on the objectives and careful planning the failure at avis Europe could have been avoided. The information technology industry has seen rapid growth over a period of time. Organizations are continuously looking for excellent quality software to enhance their productivity and profits. Despite the millions of dollars invested in implementing various information systems, organizations still encounter serious problems and failures during as well as following the implementation. Management Information System (MIS) failures occur all around the world in all kinds of organizations ranging from retailers to government organizations. There is a list of such failures which occurred in history and cost organizations millions of dollars in losses. some of the most notable IT failures in history include Hudson Bay Co. (Canada) which faced inventory problems which led to losses of over $33.3 million; Hewlett-Packard Co. (UK) which suffered $160 million loss as a result of a faulty ERP system; McDonald’s Corp. spent $170 million on information system purchase but later cancelled the project, Hershey’s faced an ERP failure which cost the company heavily, and the list goes on. Another such company to face information technology implementation failure for the Enterprise Resource Planning system is Avis Europe. This project aims to analyses the need for the implementation of the Enterprise Resource Planning system at Avis Europe and to study the problems faced by the company in the implementation which eventually

CONTRACT LAW ASSIGNMENT 4 Essay Example | Topics and Well Written Essays - 750 words

CONTRACT LAW ASSIGNMENT 4 - Essay Example Contract terms of employment could change due to changed economic circumstances, or to bring about improvements in working conditions3. Materially changed circumstances are always admissible especially for the benefit of children. Contracts could be changed if there is an absolute change in the law4that occurs during the course of contract. If the other party becomes seriously ill, permanently incapacitated, called for military services or dies5 contract could be frustrated. If the contract depends on a certain state of affairs which alters, contracts could be frustrated6. Commercial purpose of contract could be frustrated if unalterable circumstances take place7. It also can happen if the main object of contract becomes void subsequently8 and the circumstances should be acceptable to Court. Fred and George have won the contract together for the installation of water system and this makes both of them bound by contract9. Still there is a contract between George and Fred and George defaults his side of it by delaying the work. Fred tries to accomplish his side of contract, but fails to do so, after doing three quarters of the work because he had to honour another contract. Fred has to be paid by George as he has done a lot of his share of work and it is George's delay that made Fred leave the job for honouring another contract. Still George and Fred are liable for completing the water system to the third party and here their liability is equal. Fred can claim payment from George for the work he has done. If he could prove that it was George's delay that caused him trouble, he might be able to get damages from George via Court. Still he will be liable to honour the first contract of completing water systems and will be forced to do so10. If water systems claim damages fro m the two of them for delay, Fred too may have to pay the damages, though he could have a lesser share of it, if he succeeds in proving that George defaulted his contract with him as well as with water systems. Not paying Fred would go against George and will give more strength to Fred's argument and Court might take a lighter view of his abandoning one quarter of the work under changed circumstances of contract which clearly redeems Fred for non-payment and delay by George. This could be taken as self-induced frustration. Fred also will be paid for the contract completed as it could be considered as 'substantially completed' and it entitles for a payment of services and goods, though it will be compared with the work NOT done. QUESTION THREE: Presuming that the illness of the parties could be traceable to the sandwiches and fault lies with Harry, his defence will be weak. He might be able to prove that the meat was contaminated not through his fault, but was supplied to him in contaminated state and he was unaware of it, whereby the fault will be divided between the meat supplier and Harry. If he could not prove that and if the contamination is due to his fault (meat supplier might prove that other meat of the same category is not faulty), he will be liable for the sickness caused to the parties. Ian's garden getting neglected might not cause much harm to Harry. John can

Fort Blount, Tennesseee Essay Example | Topics and Well Written Essays - 1250 words

Fort Blount, Tennesseee - Essay Example This cave has limited access to the public due to the various issues associated with it; among them being health related ones; and, in this case, the effects of radon upon exposure. In this paper, therefore, our main focus will be on identification of the location of the site, the description of the cave as well as its formation to the famous and great feature it is today. The big bone cave is a Monteagle limestone cave that was formed around 2117B.C, its nearest city being Bone Cave, Tennessee. The directions to the cave are simple; the location of the bone cave state natural area and rock island state park is between Sparta and McMinnville. In order to reach rock island state park one is to take Hwy 70S to Hwy 136, continue for about a mile then turn left on Hwy Rock Island. From this point, the distance remaining is about three miles to the entrance of the park that holds the cave. Cumberland Plateau on which the bone cave is located is covered with limestone, sandstone that are resistant to the agents of erosion, and it is, therefore, difficult for the cave to get affected or even risk getting affected. The cave, on the other hand, is also covered with highly resistant and impermeable rocks to offer it protection. The caves that have continued to form on the plateau escarpment are as a result of the streams that have continued to flow on the surfa ce of the escarpment, thereby eroding the cap rock slowly by slowly. The continuous flow of the streams on the surface of the plateau escarpment leads to the exposure of the limestone, and with time complete erosion occurs. It is as a result of this erosion that caves such as the big bone, form; as a result of the erosion of the plateau escarpment. This also explains the location of the big bone cave, which is at the bottom of the plateau escarpment that once existed but then later on eroded to come up with the cave. In the case of the big bone cave, the stream that eroded the plateau escarpment was the

Culinary Arts Research Paper Example | Topics and Well Written Essays - 250 words

Culinary Arts - Research Paper Example The experience is great because class sizes are small, technical training, and allows students to work. Culinary groups are split into two shifts, morning and afternoons. Students get a real-chance of creating these dishes as it applied to their major. Students also encouraged to think freely and question the preparation meals in order to encompass it in their food making skills. The students prepared a tofu dish for a vegetarian customer, separated duck meat, and other appetizers. The dining team also prepares a wine base to ensure that the soups are being made. The baking and pastry team cut the dough and prepared the dish along with the tiramisu. A narrative of a student along with other chefs is captured in which every meal is elaborated. Meanwhile, the service team is preparing dining tables for the guest to ensure that they are ready for serving their guests. The wine team also prepares the hierarchy of wines, which provides a comprehensive accumulation of the model restaurant. Overall, all the students did a wonderful job to provide a comprehensive dining

Where Are You Going, Where Have You Been Essay Example | Topics and Well Written Essays - 250 words

Where Are You Going, Where Have You Been - Essay Example She defies her parents, lies, and talks down to her mother. She also sneaks around and flirts with older boys whom she may or may not know. Connie is aware of dressing, looking, and acting differently in places other than her own home, acknowledging the stark contrast of the two people she tends to be and making it known that there is a reason for the two to exist. However, as much as Connie gives off the appearance of being an adult, when Arnold Friend and Ellie come around, she is revealed to be the young, helpless child that she really is. The greatest secret that presents an obstacle to Connie’s path to adulthood is that Connie is not fully ready to enter adulthood. The way that she allows people to see her is all just a show. Connie, while having the same animosity towards her mother and sister that most teenagers have, has no desire to be an entity separate from her family. By becoming an adult, she loses the protection that comes with being a child (Keilbach 12). She ma y fight with her mother and be eager to be away from her, but one of the first things that Connie does upon Arnold Friend’s invasion is call out for her family members. Similarly, Connie may flaunt that she has sexual experience with males, but all that she really has is just the outward appearance of someone who has had this experience. She wants others to believe that she is an adult, yet she does not want to sacrifice the benefits of childhood.

Whats different about ethics in e-commerce Research Paper

Whats different about ethics in e-commerce - Research Paper Example In explaining the ethical foundations of e-commerce, the guiding question is, â€Å"How are ethics different in e-commerce?† This already shows that ethics in e-commerce are unique. The major concern will therefore be on those ethical aspects, which bring about the difference. The difference only comes in their manifestation. The conclusion will include a call for further research into establishing the uniqueness of e-commerce ethics, and problems this causes. Ecommerce avails an opportunity for business transactions to be conducted electronically through the internet. The business processes including advertisements of products, buying, selling, and paying are done electronically, without physical presence of the buyer and seller. In its nature, e-commerce attracts a great number of people across the world. It has brought efficiency in business, at a reduced rate, since hosting an online business is not expensive. Technology is highly employed in e-commerce, and includes, telephone, and computers (Nardal and Sahin 190). The utilization of a worldwide internet in e-commerce is advantageous to both consumers and owners of virtual companies. However, the internet presents a new environment, which can easily enhance the violation of ethics in business. Despite the tremendous growth of e-commerce over past years, consumers continue to complain about ethical issues they are faced with. These increased cases of violations of ethics in e-commerce raise concerns whether its unique nature of ethics helps in the propagation of these cases. Ethics is a critical issue for new businesses in the e-commerce world. New businesses in e-commerce may lose focus on the ethical part and pay more attention to its technological issues. Ethical implications in face-to-face businesses vary with those in e-commerce. For instance, it is harder to regulate selling of alcohol to an

Growth of Contemporary Christianity Research Paper

Growth of Contemporary Christianity - Research Paper Example According to the Pew Research Center, total Christian population is estimated to be 2.18 billion, out of 6.9 billion world population. Although the faith is considered to be a new advent in comparison with Hinduism, Jainism, Buddhism and Judaism, yet the religion got popularity in all corners within few centuries of its advent. The credit certainly goes to the saints, preachers and the dedicated adherents of the faith, which turned out to be supportive in spreading its noble teachings. Although the founder of Christian faith belonged to Nazareth, the present day Asian state of Israel, yet it is very popular in Europe, America, Australia, Africa and remote areas of Asia. Growth of Christianity in India Although there is a misconception about the advent of the Christian faith in the aftermath of the European invasions on the sub-continent and colonization era, yet the belief has been introduced in the region during the apostolic age. Historical evidence reveals the very fact that Christianity got its way to the Indian sub-continent during the first century A.D., where St. Judas Thomas, one of the most dynamic pupils of Jesus Christ, was instructed to reach the northern parts of the country in order to spread the message of Christ and Scripture to the indigenous Indian population during the era of Indo-Parthian Kingdom of Takhshashila (Ninan, 2004: 5). ii The Acts of Thomasiii demonstrates that Thomas was successful in communicating the religious belief system to the monarch and subjects as well. Consequently, the king, his family and significant number of courtiers embraced Christianity. Kerala is stated to be the first region to accept Christianity by 3rd century A.D. Missickiv (20 02) notices the existence of an ancient Christian people living along the coast of Malabar in southern India whose origins extend back over one thousand years before they were discovered by European explorers. This is the same community that is claimed to be established by St. Thomas. Taken after the name of St. Thomas, this Mar-Thoma Christian community followed the Assyrian traditions of the faith, which actually consisted of the same conventions, language and teachings that had been attributed to Jesus Christ and his followers belonging to the areas situated in the present day Middle East. With the passage of time, Assyrian faith got popularity in the neighboring parts of the country, and the Indians suppressed under the nefarious clutches of caste and class Hindu system, sought relief in a religion that used to advocate equality, justice and respect of every citizen without discrimination. Consequently, the eastern and southern parts of the sub-continent also started welcoming C hristianity with open arms. Ninan also observes the arrival of Apostle Barthemew by 55 A.D. near Bombay, (present day coastal cosmopolitan city of Mumbai), who taught Gospel and other religious teachings to the local people, and played very important role in convincing different strata of the then Indian population. As a result, the members from the religious Brahman, warriors and peasant communities embraced new faith quite willingly.v However, it does not mean that the apostles and saints did not undergo trials and oppositions altogether in India. On the contrary, they had to face chains of difficulties and mountains of hardships during the course of introducing a religion that appeared to be quite opposite to the prevailing idol-worshipping teachings of the indigenous Hinduism. Thus, the apostles determined to spread Christianity in India had to meet with the same fate the African saints including St. Perpetua, St. Monica, St. Ambrose, St. Augustine of Hippo and others

The Things They Carried Essay Example for Free

The Things They Carried Essay During the Vietnam War Jimmy Cross was tasked as the lieutenant in the Vietnam War in Tim Obrien’s The Things They Carried. He took responsibility full of challenges past warfare. The war was a very psychological war for the positioned soldiers in the army. The strange environment that included shady places, waiting corners, diseases and death other than the problems they carried from home. Every soldier there held on to something that kept them bound to their previous life. Jimmy Cross carried his love for Martha. Jimmy’s love for Martha was in hesitantly controlling over his entire life. Jimmy imagined himself loving her and her loving him the same way back: More than anything, he wanted Martha to love him as he loved her, but the letters were mostly chatty(495), blinded by the truth held in the letters that Martha didnt feel the same way he continued to feel passion. Jimmy Cross feelings for Martha is said to be the cause of Ted lavender death. Surviving the war wasn’t as an accomplishment as everyone thought. Jimmy Cross figured it out the hard way. Norman Bowker was a man who represents the damage that a war leaves in a soldier after the war . Norman Bowker’s sorrow and confusion are so powerful that they prompt him to drive without direction around his hometown in â€Å"Speaking of Courage†.Bowker also wrote a seventeen-page letter to Tim O’Brien explaining how he never felt right after the war in and to hang himself at the end of the chapter. â€Å"War is often†¦ a mass release of accumulated internal rage where the inner fears of mankind of fulfill in mass destruction† was the best summary that was given about war by psychoanalyst Joost Meerloo. War is a mental land mine. The psychological damage of war is so severe that it leaves the threat of hurting someone or yourself. This is known as PTSD (Posttr aumatic Stress Disorder). Soldiers’ re-experience their time at war through nightmares or/and flashbacks. People with PTSD have difficulty sleeping and are hyper vigilance. Every war brings its certain amount deaths and sorrow. Surprisingly most death is caused by the victim themselves. It is said that more American soldier take their own life compared to the soldiers killed in fighting. Suicide rates increase on and off the combat zone. Veterans like Matthis Chiroux regret his choice to go to war. He dedicated to showing young students the side of being a soldier of the army that they don’t talk about. He runs â€Å"We are not your soldiers† lectures which send the message â€Å"Don’t become one of us†. Matthis hopes to stop more people from repeating his mistakes and becoming part of the â€Å"grim statistic†. They say that going to war is scary because of the things you can loose, one limb or maybe two. But second to death, PTSD is the worst scar to bear. To always be haunted of the memories of the thing you had to do or were done in order for you to survive. The horrifying and animalistic behavior you witness. From town massacres to killing innocent children, it will haunt them. Tim O’Brien book â€Å"The Things They Carried† basically explains the horrifying experience he went through and how he found the ability to cope with it and stay sane. But not everyone is that lucky to find a balance in their head to keep them from insanity or suicidal actions. The way I see it Tim O’Brien himself was giving us a lesson.

Tax and Reagan Essay Example for Free

Tax and Reagan Essay At the end of the Carter presidency, the nation’s idealistic dreams of the 60’s was worn down by inflation, foreign policy turmoil and rising crime rate, the nation was troubled by the late 70’s. Due to this many Americans were ready to embrace a new conservatism in social, economic and political life in the 80’s. In the 1980 bid for President, Reagan won the Republican nomination after two failed attempts in 1968 and 1976. Although Ronald Reagan once held Democratic views, he grew more conservative and he official took the side of the Republicans in the 1960’s. Reagans domestic views were the change Americans were looking for and Reagan, along with his running mate George H. W Bush, won the 1980 election. In his 1981 inauguration, Reagans famous words about the economy were, â€Å"In this present crisis, government is not the solution to our problems; government is the problem. † After only 71 days in office Reagan survived an assassination attempt and gained even more support from Americans. So he initiated his domestic policies by advancing a set of policies, also known as Reaganomics, his policies were launched as a three prong assault on taxes, social welfare spending and regulatory bureaucracy. Reagan organized his cabinet, and with the release of the Iranian hostages the day he was inaugurated, freed Reagan and his cabinet to dig right in to come up with a solution to fix the economy. Two major components of the solution was to reduce taxes and budget cuts. Reagan emphasized the importance of supply side economics and the importance of investments to bolster the economy. To boost investments, after just a few weeks in office Reagan submitted a tax reduction plan to congress which would reduce taxes by 23 percent over three years and trim the budget by 41 billion. Reagan won approval of the Economic Recovery Tax Act. Due to the act passing, the tax rate for wealthy American dropped from 70 percent to 50 percent. This freed up money for the wealthy to invest in productive enterprises. Corporate income tax rate was also reduced from 70 percent to 34 percent. Also under this tax plan individual tax brackets were indexed for inflation and the poor were exempt from individual income tax. The most important aspect of Reaganomics is the major reversal of the tax treatment of business income. In 1981 a set of investment incentive was approved, the tax bill the Accelerated Cost Recovery System as part of the Economic Recovery Tax Act was put in place. The ACRS idea was to increase the tax deduction for the depreciation of property, this freed up more cash for business to expand. And since this was put into place during a recession, it released a copious amount of cash flow and expected to add between $50 and $100 billion to the incomes of businesses and individuals income. This expansion would increase government revenues and offset the loss of tax dollars stemming from the original tax cut. The investment incentives would gradually be reduced over the period of 1981 to 1985, in 1996 the tax laws broadened what businesses and individuals could claim as a tax deduction. A culmination of this as well as tax cuts reduced the federal revenue GDP from 20. 2 percent in 1981 to 19. 2 percent in 1989 at the end of the Reagan presidency. Reagan wanted to turn our nation back into the once leader of capitalist societies after we had helped rebuild Germany and Japan, their industry thrived due to newer more productive technology taking America out as the leader. America was stuck with old equipment that was not as efficient as Germany and Japan. Reagan understood that providing companies with tax breaks that the extra money in tax breaks would allow companies to restore their companies with newer more efficient technology to gain the leadership back. But cutting taxes was not going to be enough to put the economy back into place, the budget needed to be balanced and with that came cutbacks To balance the budget Reagans budget director, David Stockman, hoped to offset the tax reduction with comparable cutbacks in federal expenditures. To try to obtain this goal, Stockman proposed cutbacks in Social Security and Medicare. These measures seemed too ambitious as Congress and the President rejected the notion, not wanting to cause hostile feelings among the middleclass who views their benefits as sacred. Reagan was a firm believer that the less involved the government was in the lives of individuals and affairs of businesses, the more prosperous we would become. He scaled back government spending on programs such as Aid to Families with Dependent Children and school lunch programs and pushed the responsibilities onto each state. Reagan called this the â€Å"new federation†, where others called it cold-hearted Hooverism. As some charged that the economic program attacked the lower class, Reagan recalled his own impoverished child hood and still stood firm that the less fortunate were not going to thrive by taking handouts, rather help themselves by creating a thriving private sector where employment is available. The budget cuts affected the fastest growing programs in the 1960’s they included; food stamps, comprehensive employment and training act, federal guaranteed loan programs for higher education, these programs saw the highest cuts. Although all categories except for the defense budget, were affected by budget cuts, the two highest were income security and education, training, employment and social service. With some 21 million people receiving food stamps, Congress was very cautious on the cutbacks and although the cutbacks did occur most of the welfare programs were preserved due to their importance. The hardest hit were families with a low mean census income, or households only ran by one parent, typically the mother. The majority of these households that were affected were African American. Their assistance was either completely cut off because they were now considered above the poverty line or their assistance was cut back. This discouraged many women from working because non-working women were making more dispensable income per month relying on welfare benefits. Another class that these cutbacks affected were the nearly poor. They were the ones who were barely above the poverty line with the aid of food stamps and unemployment benefits, but because of their income level, were deemed that they did not need assistance and access to higher education and housing were restricted with this group. This group however struggled to make ends meet living off of just their incomes. Although Congress cutback welfare benefits, they continued to lavish huge subsidies and tariff protection to the huge business corporation and the rich farmers. Critics dubbed this â€Å"welfare for the rich†. And even though cut backs happened, the administration fell short of its goals and the deficit increased. This put our country into a severe recession, Reagan often received letters from impoverished Americans about their standard of living and Reagan would often respond with a handwritten note of encouragement and put a personal check in with it. His plan was that by giving too the corporations that their prosperity would trickle down to the lower class. By the middle of his first term, Reagan proved that his method was working, with decreased inflation and increased employment, his stimulus package was improving the economy. He showed Americans that government does not have to be relied on in order to make a living. Beginning in the late 1982’s Americans were enjoying the longest economic peacetime and by 1984 had more faith about the current economic system, and Reagan was credited for making it happen. But it is often overlooked that Reagan and his domestic policies created record debt and accumulated more debt than the government had seen in its entire history. This was partially because Reagan knew the importance of defense and was known to say, â€Å"Defense is not a budget item, you spend what you need. † Reagan along with his Defense Secretary, Casper Weinberges, pushed thru a 1. 2 trillion, 5 year military spending program. In this program, Reagan brought back to life some of the projects that were initiated during the Carter administration. He revived the B-1 program which Carter had cancelled due to the expense. But the most aspiring plan was the Strategic Defense Initiative dubbed the â€Å"Star Wars Initiative†. This plan was to devise satellites that were laser equipped so that it could detect and destroy incoming nuclear ballistic missiles, and destroy them before they could impact the United States. Regan made nuclear arms control one of the keynotes of his administration and called upon the nation’s scientist to use their talents to help make this plan become reality. With talks with the Soviet Union over weapons control, a meeting between Reagan and Gorbachev ended bitterly when Gorbachev demanded that talks of arms control were contingent of the US abolishing the SDI program. Regan continued with the program, Congress allowed the funding which reached to 30 billion dollars and did not have anything to show for it. With the collapse of the Soviet Union, by the mid 1990’s the SDI was forever put on hold. The Regan administration gave our nation hope. He was able to reduce inflation and increase employment. His defense plan however put the nation into the largest debt it had ever seen. Reaganomics to this day is still debated, supporters point out the 118 million jobs that it created along with the increase of trade. While critics say that his cutting of funding was irresponsible resulting in threats to public health and safety. When Reagan left office after 8 years he had the highest approval rating of any President since Roosevelt and the highest of any president since him as well.

Defining Interoperability in Healthcare Systems

Defining Interoperability in Healthcare Systems Interoperability According to Healthcare Information and Management Systems Society (HIMSS), a not for profit organization focused on improving Healthcare through the use of Information Technology, â€Å"interoperability is the ability of different information technology systems and software applications to communicate, exchange data, and use the information that has been exchanged. Data exchange schema and standards should permit data to be shared across clinicians, lab, hospital, pharmacy, and patient regardless of the application or application vendor. Interoperability means the ability of health information systems to work together within and across organizational boundaries in order to advance the health status of, and the effective delivery of healthcare for individuals and communities†.[1] Interoperability in Healthcare Information Systems is important for delivering quality healthcare and reducing healthcare costs. Although achieving interoperability is quite a challenge both because there are competing standards and clinical information itself is very complex, there have been a number of successful industry initiatives such as Integrating the Healthcare Enterprise (IHE) Profiles, and the epSOS initiative for sharing Electronic Health Records and ePrescriptions in Europe. There are three levels of health information technology interoperability: 1) Foundational; 2) Structural; and 3) Semantic. We shall try to define these terms in simple words in order for the reader to be able to understand not only the differences between them, but also to understand the complexity that lies in Healthcare Information Systems. Technical Interoperability is usually associated with hardware/software components, systems and platforms that enable machine-to-machine communication to take place. In this kind of interoperability we are mostly interested in communication protocols and the infrastructure needed for those protocols to operate and not about the interpretation of data moved from on system to another. Structural – or syntactical Interoperability is usually associated with data formats. Certainly, the messages transferred by communication protocols need to have a well-defined syntax and encoding. This way it is ensured that data exchanges between information technology systems can be interpreted at the data field level. Semantic Interoperability is usually associated with the meaning of content and concerns the human rather than machine interpretation of the content. We are talking about interoperability at the highest level, the ability of computer systems to transmit data with clear, shared meaning. Thus, interoperability on this level means that there is a common understanding between people of the meaning of the information being exchanged. Most widely used contemporary Interoperability standards in Healthcare In Europe, Technical committee 251 (TC 251) of the European Committee for Standardization, holds the responsibility for the standardization of Healthcare IT messages. The goal is to achieve compatibility and interoperability between independent systems and to enable modularity in Electronic Health Record systems. Various workgroups establish requirements for health information structure in order to support clinical and administrative procedures, technical methods to support interoperable systems. In addition they establish requirements regarding safety, security and quality. In the United States HL7 committee is a not-for-profit, ANSI-accredited standards developing organization dedicated to providing a comprehensive framework and related standards for the exchange, integration, sharing, and retrieval of electronic health information. HL7s 2,300+ members include approximately 500 corporate members who represent more than 90% of the information systems vendors serving healthcare. In parallel with HL7, the ACR-NEMA[2] committee established the DICOM standard (Digital Communications in Medicine) that is today the most widespread standard for the format of the pictures that medical equipments produce. DICOM enables the transfer of medical images in a multi-vendor environment and facilitates the development and expansion of picture archiving and communication systems. DICOM enables the integration of scanners, servers, workstations, printers, and network hardware from multiple manufacturers into a picture archiving system (PACS). The different devices come with DICOM conformance statements which clearly state which DICOM classes they support. During the last years an initiative is in progress from IHE (Integrating the Healthcare Enterprise) in order to â€Å"improve the way computer systems in healthcare share information. IHE promotes the coordinated use of established standards such as DICOM and HL7 to address specific clinical needs in support of optimal patient care. Systems developed in accordance with IHE communicate with one another better, are easier to implement, and enable care providers to use information more effectively†.[3] Systems that adopt the IHE Integration profiles collaborate in a more standard way, are easier to be implemented and help Healthcare providers to use information more efficient with the aim of providing better care. IHE facilitates users and developers of healthcare information technology to come together through an annually recurring four-step process: Clinical and technical experts define critical needs for information sharing (use cases). Technical experts create detailed specifications for communication among systems to address these use cases, selecting and optimizing established standards. Industry implements these specifications called IHE Profiles in HIT systems. IHE tests vendors systems at carefully planned and supervised events called â€Å"Connectathons†. All IHE Profiles are publicly available and free of charge in IHE’s website. Until today more than a hundred companies are accredited by IHE having materialized at least one profile. The IHE Process The existence of so many standards creates challenges difficult to address. Their usage is not always well known, interoperability between applications using different standards is often not documented and some of them conflict. The market for interoperability standards is maturing, even though slowly. The third version of the HL7 standard is progressively being adopted by the health industry, and convergence with Europe’s CEN/TC 251 standardization work is under way. The IHE initiative is producing useful use cases that standardize communication between various health information system components. In the future, the World Health Organization’s eHealth Standardization Coordination Group can also be expected to play a more prominent role in developing ICT standards for the health sector.[4] EPSOS (European Patients Smart Open Services) A very interesting and ambitious EU initiative that falls under the Interoperability domain is epSOS. The project â€Å"aims to design, build and evaluate a service infrastructure that demonstrates cross-border interoperability between electronic health record systems in Europe†[5]. EpSOS attempts to offer seamless healthcare to European citizens. Key goals are to improve the quality and safety of healthcare for citizens when travelling to another European country. Moreover, one other goal is the development of a practical eHealth framework and ICT infrastructure that enables secure access to patient health information among different European healthcare systems. epSOS can make a significant contribution to patient safety by reducing the frequency of medical errors and by providing quick access to documentation as well as by increasing accessibility of one’s prescribed medicine also abroad. In emergency situations, this documentationprovides the medical personnel with information and reduces the repetition of diagnostic procedures. epSOS aims at building and evaluating a service infrastructure demonstrating cross-border interoperability between Electronic Health Record Systems in Europe. Sometimes called a large-scale European implementation, epSOS is dri ven forward by many European member states, the first European eHealth project gathering such a large number of countries in practical cooperation. Interoperability in Greece Healthcare Informatics In the next pages, we will try to investigate the introduction of Interoperability in ICT systems in the Greek Health sector. Until the dawn of the century in the Healthcare IT arena in Greece, emphasis was given in Enterprises Resources Planning (ERP) applications with the aim to better monitor financial data and streamline supply chain planning. The biggest from the Public Sector hospitals have incorporated some Information systems in this area, that were manufactured by â€Å"E government for Social Security† (IDIKA), a government organization with the mission to supply IT applications in Hospitals and Social Security organizations. Private hospitals were more advanced and the biggest of them have started implementing more integrated systems, some of them international, like YGEIA hospital or MITERA obstetric clinic that implemented SAP ERP. These applications were built in a monolithic way, and the various modules were tightly connected together. Hospital Information Systems (HIS) and Laboratory Information Systems (LIS) were in their infancy and each Healthcare provider was acting as a silo. Hen ce the need for Interoperability was not considered crucial. The need for interoperability among the disparate systems within a hospital and among the hospitals of the same region was firstly introduced as a need in the Integrated Information Systems projects that were carried out in the Healthcare Regions and were funded by the Operational Programme Information Society of the 3rd CSF. The design of these projects started in 2001 and the first one was tendered in 2003. The purpose of those projects was the infusion of IT technology in the management of the Healthcare organizations, in order to support the changes in the organization of the Healthcare System in Greece – that was moving towards regionalization – and the upgrade of the services towards patients. In these projects the need for Interoperability was expressed in the following four aspects: Interoperability within a hospital with applications and systems already in place. Interoperability among the sub systems that would be provided in the scope of the tenders for each hospital, wherever necessary (ERP, HIS, LIS etc) Interoperability with future systems, which were not part of the projects, like RIS and PACS. Interoperability among the different regional Health Authorities and Ministry of Health systems (mostly future ones) like Blood Bank, the National Center for Emergency Help (ΕΚΑΒ) etc. The standard that was selected in order to ensure a common messaging standard was HL7 ver 2.x. All these projects finally materialized after several years of delays, with different level of success between Regions but also between hospitals inside the same region. The reasons for the rather poor results in interoperability are many and we will try to illustrate the main barriers. At this point we should note that there is official data in the form of a study of the current status of interoperability in Healthcare. Poor technical specifications for the interoperability aimed to be achieved. The standard (HL7) selected was adequate and mature, but detailed specifications were missing. There were no national codifications that could facilitate the set up of the systems The institutional framework was not clear and the obligations derived were not documented The maturity and openness of the solutions that were implemented varied a lot The applications in place could not interoperate through HL7, so this aspect could not be accomplished There was no strategy and specifications for the national EHR for the implementations to be benchmarked against. As a conclusion someone could say that despite that results were not as expected, it was the first time that interoperability in Healthcare was ever mentioned and required as a mandate. Several use cases were implemented and a step towards openness has been achieved. Many lessons were learned and the evolution of HC ICT will definitely incorporate Interoperability as an integral part. In recent years interoperable eHealth in Europe or even on an international scale is a fact. The European Commission is supporting collaboration initiatives through its policy initiatives and funding instruments and the World Health Organization (WHO) is promoting worldwide eHealth through its Global Observatory for eHealth. [1] HIMSS, Definition of Interoperability. Approved by the HIMSS Board of Directors, April 5, 2013 [2] American College of Radiology (ACR), National Electrical manufacturers Association (NEMA). [3] http://www.ihe.net/About_IHE/ [4] See http://www.who.int/ehscg/en/ [5] http://www.ihe-europe.net/eu-projects/epsos

The First Amendment and Conservative Rulings of the Supreme Court :: Politics Political Essays

The First Amendment and Conservative Rulings of the Supreme Court The authors of the Constitution of the United States created a magnificent list of liberties which were, at the time ascribed, to most people belonging to the United States. The main author, James Madison, transported the previous ideas of fundamental liberties from the great libertarians around the world, such as John Lilburne, John Locke, William Walwyn and John Milton. Madison and other previous libertarians of his time were transposed into seventeen different rights which were to be secured to all those in the United States. These seventeen civil liberties were compressed into ten different groupings which were designated as the "Bill of Rights." In this document lay the First Amendment which stated that the people of the United States had the "freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government..." The First Amendment was drafted by federalist Madison mainly as a political tactic to abolish anti-federalist resistance to the Constitution. After its passage in December of 1791, the First Amendment remained more idealistic than realistic. The First Amendment remained a set of ideals which were not to be carried out during its first century, then progressed to more realistic terms during its latter half of utilization. During the first century of the First Amendment, the First Amendment was paid a glance by all when it came to actually carrying out the freedoms guaranteed by this amendment. For example, in 1794, Pennsylvanian backcountry farmers protested a whiskey tax. The protesters were not violent such as those of the previous Shay's Rebellion. George Washington sent in a militia to crush the rebellion denying them of their First Amendment right to "peaceably assemble." Later, in 1836, antiÄ sl avery newspaper editor James G. Birney had been warned that his newspaper "The Philanthropist" was not desirable in the city of Cincinatti. When Birney refused to cooperate, mob action took rule and, "scattered the type into the streets, tore down t he presses and completely dismantled the office." This contradicted the First Amendment which stated that, "freedom...of the press," is a constitutional right. The Supreme Court could do nothing about these situations when in Barron v. Baltimore, t he Court ruled that, "These amendments contain no expression indicating an intention to apply them to state governments. This court cannot so apply them." Thus, the Supreme Court could not interfere when First Amendments The First Amendment and Conservative Rulings of the Supreme Court :: Politics Political Essays The First Amendment and Conservative Rulings of the Supreme Court The authors of the Constitution of the United States created a magnificent list of liberties which were, at the time ascribed, to most people belonging to the United States. The main author, James Madison, transported the previous ideas of fundamental liberties from the great libertarians around the world, such as John Lilburne, John Locke, William Walwyn and John Milton. Madison and other previous libertarians of his time were transposed into seventeen different rights which were to be secured to all those in the United States. These seventeen civil liberties were compressed into ten different groupings which were designated as the "Bill of Rights." In this document lay the First Amendment which stated that the people of the United States had the "freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government..." The First Amendment was drafted by federalist Madison mainly as a political tactic to abolish anti-federalist resistance to the Constitution. After its passage in December of 1791, the First Amendment remained more idealistic than realistic. The First Amendment remained a set of ideals which were not to be carried out during its first century, then progressed to more realistic terms during its latter half of utilization. During the first century of the First Amendment, the First Amendment was paid a glance by all when it came to actually carrying out the freedoms guaranteed by this amendment. For example, in 1794, Pennsylvanian backcountry farmers protested a whiskey tax. The protesters were not violent such as those of the previous Shay's Rebellion. George Washington sent in a militia to crush the rebellion denying them of their First Amendment right to "peaceably assemble." Later, in 1836, antiÄ sl avery newspaper editor James G. Birney had been warned that his newspaper "The Philanthropist" was not desirable in the city of Cincinatti. When Birney refused to cooperate, mob action took rule and, "scattered the type into the streets, tore down t he presses and completely dismantled the office." This contradicted the First Amendment which stated that, "freedom...of the press," is a constitutional right. The Supreme Court could do nothing about these situations when in Barron v. Baltimore, t he Court ruled that, "These amendments contain no expression indicating an intention to apply them to state governments. This court cannot so apply them." Thus, the Supreme Court could not interfere when First Amendments

Revised Paper On German Modernism -- essays research papers

The Significance of Modernity Throughout time, nations have attempted to become independent from one another by discovering means, which would help their citizens experience more fulfilling lives. The dilemma that troubled each of these countries is whether or not innovations, in technology and society, led to a higher quality of life. Modris Eckstein and Marshall Berman examine both, the damages and benefits of modernity. Eckstein looks at individual changes that lead to the overall acceptance of modernity. He examines Germany, and how the lives of every citizen was altered following the revolutionary changes of the first half of the 20th century. Marshall Berman, on the other hand, assesses modernity as an all-encompassing characteristic of certain societies. He analyzes whether or not large-scale changes that societies made, improved the well being of their inhabitants. Rites of Spring, by Modris Eckstein, gives an overview of all the modifications Germany experienced, in the first half of the 20th century. Eckstein considers these individual alterations to be an attempt, by German society to modernize itself. General beliefs in German nationalism, and the treatment of homosexuals, are two of the several topics Eckstein uses to describe the aforementioned change in German livelihood. These two subjects encompass Ecksteins belief of a national German movement towards a unified culture. â€Å"It is a book about the emergence, in the first half of this century, of our modern conscious? At the turn of the century Germany was a divided nation that did not have a sense of national pride. In the forthcoming years, the convictions of all German citizens changed and the nation became unified. Eckstein attributes this massive modernization of German nationalism to the ongoing threat of war. The citizens of Germany relinquished their internal feuds, and centered their attention on the enemy outside of their borders. German focus changed abruptly because their newfound enemy was Russia and Great Britain. To the German people an assault by Russia and England was an attack on all forms of German livelihood. â€Å"We are defending in this moment all that is German Kultur and German freedom? Therefore, all German citizens came together in support of their brethren and decreed their approval of foreign bloodshed. Along with a new sense of nationalism, Eckstein believes accepta... ...o gay, or what a homo? The turning point of my approach, towards homosexuals, came when I met a guy named Adam. Adam enlightened me by explaining the true aspects of homosexuality. He also informed me that my vocabulary was hateful. After that day I came to understand that individuals who deplore homosexuals or use derogatory language are no different than those who are racists. Unfortunately, large portions of Americans do not hold the same stance. For this reason I can relate my modernist perspective to that of Eckstein’s. Individually, some people have changed their opinion of homosexuals, but the nation as a whole has done little to accept their lifestyle. Lastly, I can also relate to Marshall Bermans attitude towards modernism. I believe that in certain societies one can notice a general trend towards modernist behavior. It is my belief that one can observe this in modern day Germany. As opposed to the conservative regimes of the 30’s and 40’s, Germany presently lives in one of the world’s most progressive societies. This is a perfect example of Berman’s argument because the German people came together and implanted their newfound convictions into their everyday way of life.

Abraham Lincoln Essays -- essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  Abraham Lincoln was born in a log cabin located in Hodgenville Kentucky on the twelfth of February in the year of 1809. His parents were Thomas and Nancy Hanks Lincoln. Lincoln had one older sister (Sarah) who was born in 1807. Three years after Abraham was born, his mother gave birth to a baby boy they named Thomas. The family was faced with devastating turmoil when Thomas died while he was still an infant. When Abe was nine years old he was kicked in the head by a horse, which caused his family to believe him to be dead. He survived, but his mother died a few months later of milk sickness. Thomas, Abraham’s father, remarried one year later to a young woman named Sarah Bush Johnston. Sarah was a widow who had three children of her own. Abe became extremely fond of his step mother and developed a great deal of affection towards her. In the years 1820-1822 Lincoln briefly attends school. In 1824 Lincoln began to plow and plant for his neighbors. During the f all and winter seasons he would attend school. Lincoln constantly borrowed books and read during any opportunity possible. On January twentieth of the year 1828 Sarah, Abe’s sister, passes away during childbirth. Three months later Lincoln takes his first trip to New Orleans on a flatboat caring farm produce. During this trip Abe experiences a slave auction and is attacked by seven black men attempting to rob him. In March of 1830 Abraham and his family move to Illinois, a two hundred mile journey, and settle along the Sangamon River. Once again Abraham Lincoln’s father moves, but this time Abe ventures to New Salem, Illinois. He remained there working as a clerk in the village store. The owner of the store also allowed Lincoln to sleep in the back. While in New Salem, Lincoln also began to participate in a local debating society. Two years after his family had moved to Illinois Lincoln found himself as the candidate for the Illinois General Assembly. He enlists in the Black Hawk war one month later. He was elected Captain of his rifle company, but was forced to reenlist as a private after that company was disbanded. During his three months of service he never fought in a battle. On August sixth he lost the election for the Illinois General Assembly. Lincoln was hit with another blow when the store that he worked at went out of business. He and his partner, William Berry, deci... ...an Cousin†, John Wilkes Booth shoots Lincoln in the head shortly after 10:00p.m on April 14, 1865. At 7:22 the next morning the sixteenth president of the United States was pronounced dead. His assassin was shot and killed in a tobacco barn eleven days later, never being put on trial. On May fourth, 1865 Abraham Lincoln was laid to rest in Oak Ridge Cemetery, located near Springfield, Illinois. Although Lincoln was not alive to see it, Congress passed the Thirteenth Amendment to the United States Constitution on January 31, 1865 that abolished slavery. Bibliography http://www.whitehouse.gov/history/presidents/al16.html http://showcase.netins.net/web/creative/lincoln.html http://members.aol.com/RVSNorton/Lincoln2.html http://www.historyplace.com/lincoln/ http://www.siec.k12.in.us/~west/proj/lincoln/ Dilorenzo, Thomas J. The Real Lincoln: A New Look at Abraham Lincoln, His Agenda, and an Unnecessary War. Prima Publishing; March 26, 2002. Miller, William Lee. Lincoln's Virtues: An Ethical Biography. Knopf publishing; January 15, 2002. Senzell, Sally Isaacs. America in the Time of Abraham Lincoln: The Story of Our Nation. Heineman Library; January 2001.

General accepted accounting principles Essay

This is a set of rules that guide accountants and auditors in preparation and audit of financial statements. GAAPs guide financial reporting in public organizations under SEC requirements as well as in private companies and government organizations. These rules are not rigid and therefore allow the accountants and auditors applying them some room to make own judgments. GAAPs ensure that financial statements prepared under its standards are comparable, consistent, reliable and relevant. Such financial statement aid users in decision-making on such issues as investing decisions, credit worthiness and tax computation. They help accountants make decisions when encountered by a difficult situation. Financial statements prepared under GAAPs also reflect a true picture of the entity’s financial position. (Stickney, C. and R. Weil, 2005) Historical cost It is a generally accepted accounting principle that applies to preparation of the balance sheet. This principle dictates that an item in the financial statement should be recorded at the amount that it was paid for rather than at market value. This is because the market value fluctuates a lot and those preparing financial statements may apply subjective measures of the market value. Recording assets at their actual cost does not affect a business entity much since assets are held to facilitate the entity’s operations and not for resale. It is criticized for ignoring the time value of money and market values of the various balance sheet items. However it is preferred as it leaves the management no room to manipulate the values as they would with market values. Financial statements prepared under this principles on therefore more reliable. (Stickney, C. and R. Weil, 2005) Accrual basis vs. cash basis accounting Accrual basis accounting recognizes revenue in the accounting period it is realized or earned and not necessarily when they are paid up. Revenue is considered realizable if the entity has enough ground to expect cash in future. It is considered earned when the entity has done enough to warrant compensation. The accrual basis also dictates that expenses be charged from revenue they were incurred to produce. Cash basis accounting on the other hand, requires that revenues is recognized in the accounting period that cash is received and expenses in the period they are paid for. Revenues and expenses involves in credit transactions are therefore not recognized until payment is done. It is usually applied in small organizations with a short credit periods. It is simple and inexpensive since one does not have to maintain several ledger accounts such as accounts payable accounts receivable, prepaid and accrued expenses. It also allows the entities to defer tax payments until it receives the cash. However accrual basis is more widely used since it gives a fairer view of the financial performance of an entity. It also complies with the accrual and matching concepts under US GAAP. The difference between the two methods is on timing of recording transactions. Cash basis traces all cash flows but fails to match revenues with expenses incurred. Accrual basis matches revenues with expenses incurred but fails to trace cash flows. (Stickney, C. and R. Weil, 2005) To overcome this deficiency, the entity has to prepare a cash flow statement. Current assets and liabilities vs. non-current items Current assets are cash and assets that can be converted in to cash within a short period probably within a year. They include accounts receivable, inventory and prepaid expenses. Non –current assets are not convertible to cash in a short period and if convertible, there are still non-current as they are used in the entity’s operation. Non-current assets are either tangible or intangible. Tangible assets include property and plant and machinery while intangibles include goodwill’s and patents. Current liabilities are those liabilities that fall due and are paid up within a year include accounts payable accruals, and tax liability. Non-current liabilities fall due in the long term and include such items long-term debt and deferred income tax. This classification is useful in determining the financial position of an entity. A business entity should pay its current liabilities with current assets and non-current liabilities with non-current assets and equity. A firm financing its current liabilities with non-current assets is not in a healthy financial position. Part 2 Wal-Mart stores Inc The consolidated balance sheet is arranged in the order of liquidity while the cash flow is prepared under the indirect methods.  Ã‚   All the statements are prepared in compliance with the US GAAP. Accrual basis accounting is applied and revenues are matched with the expenses incurred to generate them. Assets are recorded at the actual cost of acquisition and not at the market value. The balance sheet items are classified as current and non- current items. (Wal-Mart, 2008)   Wal-Mart Stores cash flow from operating activities is higher than the net income. The company is in a position to meet its financial obligations as they fall due. The cash flow from operating activities is more useful to Wal-Mart since it is harder to manipulate than net income. This is especially so for a retailer where the management can engage in sales boosting activities such as channel stuffing. (Williams J. and J. Carcello, 2006). Google Inc The corporation’s income statement is prepared under the common sized format is thus easier to analyze. The balance sheet and cash flow statement have been combined in to a single statement devoid of much detail. The corporation’s cash flow from operating activities is higher than the net income, which is an indication of enough liquidity to meet obligations as they become due. The net income for Google is however more useful than the net cash flow from operating as more details of its calculation is provided in the company’s annual report while the cash flow is given as a final figure. (Google, 2008) Honda worldwide The financial statements are prepared using the accrual basis accounting and historical cost concept. The revenues and expenses are matched and balance sheet items recorded at the actual cost rather than in fair market value. The balance sheet items are classified as current and non-current and are in order of liquidity. The statements are in compliance with the Japanese financial accounting standards, and are in conformity with the US GAAP. The positive net cash flow from operations indicates that company has enough liquidity to meet its financial obligations. The operating cash flow is more useful since net income does not reflect the firms true financial performance. The cash dividends are paid out cash from operating activities and it was therefore prudent to issue them. (Honda, 2006) Predictions Wal-Mart Stores The company is likely to be more profitable and have higher cash flows in 2007. This is because its investment budget both domestically and internationally has grown consistently over time. From the annual report it is clear that while the firm will expand its operations internationally, the growth in revenues and cash flow may be hampered by interest rate fluctuations and exchange rate fluctuations. The effect of these fluctuations is however mitigated through hedges. (Wal-Mart, 2008) Google The company future financial out look is healthy and income and cash flow from operating activities are likely to grow in 2007. Constant growth in both measures of performance has been also increased absolutely and also relative to reverse. It has also achieved greater efficiency as the proportion of net income in revenue has growth consistently. The trend is likely to continue in 2007. (Google, 2008) Honda worldwide While the net income has been growing over time the net cash flow from operating activities have declined in 2006. This is an indication that the company may experience cash flow problems in 2007. This company projects that revenues will grow in 2007 in spite of risks posed by interest rate and foreign exchange fluctuations. It however projects the growth to be moderate. (Honda, 2006)

The Disadvantages of Smoking in Facilities

The Disadvantages of take in Facilities A decade ago, it wasnt unusual to take to muckle weed in human race buildings. It seemed that everywhere people went there were measureless chain- raftrs lighting up posteriors in earth facilities where the heater consumed anything in its path. Presently, there has been a indemnity slightly the nation that has suffernisterceled away the bad raiment of weed in humankind buildings. This has outback(a) the common resultant role of an untidy, reeking awaken hazard time lag to happen.I couldnt be happier with the idea of locomote into a live and not traffic with the sight of ashtrays piled in every corner, and the w every(prenominal)s flood in dark-brown tar. As a child I remember flinching at the thought of qualifying out to dinner break offy with my family and macrocosm put in the consume plane section if the take plain section was full. I dislike sitting deck after soul who just completed fume in the area w here I treasured to enthrall my repast. Most quantify I would carry for my family to finish dinner so I could take my meal home.The inconvenience had me gravel when all I urgencyed was a stress free night out. But, the show of a reality place was the least(prenominal) of my problems. From what I can remember, the dreadful part about cosmos a non-smoker in a smoking environment was organism trapped in the stench. It didnt military issue how hard I tried to play away from hind end smoke the tone would follow. In my opinion, the belief of cigarettes comes close in comparison of screw up eggs unexpended out in the sun. Which caused my eyes to water and my nominate to become upset.Imagine that living leaking onto your clothes and having to pay it around for the light of the day. I never understood why individual wanted to inhaled something that olfactioned so horrible, and occupy non-smokers around them to assemble at their caught? non only is the smell of ciga rettes harmful and stimulate to nonsmokers. Allowing people to smoke in spite of appearance buildings is unsafe. Ive even witnessed a cigarette to origin burning 72 hours after being dress out. If psyche isnt studious they can block a cigarette to re-burn in an widely and cause a fire.I personally fathert want to be put in a situation where my life is in someone elses hands. Its scary to view that something as humble as a cigarette can burn downcast a unanimous forest. Whether someone smokes or not, a policy causing commonplace buildings to become smoke free is a good idea. Smokers tycoon not be able to bang a cigarette while inside a public facility, but it wouldnt limit them from smoking at all instead of doing it in someone elses expense. It also eliminates the prejudicial feedback that non-smokers would have concerning their health or safety.The Disadvantages of Smoking in FacilitiesThe Disadvantages of Smoking in Facilities A decade ago, it wasnt unusual to see people smoking in public buildings. It seemed that everywhere people went there were countless chain-smokers lighting up cigarettes in public facilities where the smoke consumed anything in its path. Presently, there has been a policy around the nation that has canceled out the bad habit of smoking in public buildings. This has removed the common issue of an untidy, reeking fire hazard waiting to happen.I couldnt be happier with the idea of walking into a room and not dealing with the sight of ashtrays piled in every corner, and the walls drenched in brown tar. As a child I remember flinching at the thought of going out to dinner with my family and being seated in the smoking section if the smoke free section was full. I hated sitting down after someone who just finished smoking in the area where I wanted to enjoy my meal. Most times I would wait for my family to finish dinner so I could take my meal home.The inconvenience had me irritated when all I wanted was a stress free night out. But, the appearance of a public place was the least of my problems. From what I can remember, the dreadful part about being a non-smoker in a smoking environment was being trapped in the stench. It didnt matter how hard I tried to get away from cigarette smoke the odor would follow. In my opinion, the smell of cigarettes comes close in comparison of spoiled eggs left out in the sun. Which caused my eyes to water and my stomach to become upset.Imagine that smell leaking onto your clothes and having to wear it around for the rest of the day. I never understood why someone wanted to inhaled something that smelled so horrible, and have non-smokers around them to suffer at their caught? Not only is the smell of cigarettes harmful and disgusting to nonsmokers. Allowing people to smoke inside buildings is unsafe. Ive even witnessed a cigarette to start burning 72 hours after being put out. If someone isnt careful they can leave a cigarette to re-burn in an astray and cause a fire.I pe rsonally dont want to be put in a situation where my life is in someone elses hands. Its scary to think that something as small as a cigarette can burn down a whole forest. Whether someone smokes or not, a policy causing public buildings to become smoke free is a good idea. Smokers might not be able to enjoy a cigarette while inside a public facility, but it wouldnt limit them from smoking at all instead of doing it in someone elses expense. It also eliminates the negative feedback that non-smokers would have concerning their health or safety.

Ethical Consumption of Cell Phones Essay

1. INTRODUCTION In just 30 years, expeditious telephony has grown into a study global persistence, with an estimated 5 billion users nigh the world, comp atomic number 18d with a total world population of around 7 billion people. age youthful subscriber increment has dumbed well-nighwhat in recent years, product disturbance remains high, with over 1 billion new-made unstable bands embarkped in 2009 al angiotensin converting enzyme. This paper firstly exa taps the heart sentence cycle of a carrell earpiece, describing its stages from the extraction of the real(a)s to its administration or re-usage possibilities. It alike discussed the ethical issues that intrusion the purlieu and society. Lastly, two cellular tele rec e genuinely visit manufactures (orchard apple tree and Nokia) be be comp bed in terms of how they fuddle cargon with surroundal impacts.2. brio CYCLE OF A CELL PHONE award One Extraction of Materials Mobile remembers gener e precise(preno minal)y carry approximately 40% metals and 40% plastics, with the remainder do up of glass, ceramic and other miscellaneous textiles. The part of a cell phone intromit the locomote wag, the still crystal boasting (LCD) and the rechargeable battery. The hitch advance, which comptrollers any of the phones functions, consists of copper, gold, silver, lead, nickel, tin, coltan, and zinc. The LCD, which is a flat-panel display where all the learning and images appear, is do of glass or plastic. Batteries power the cell phone and, dep obliterateing on the guinea pig of battery, may contain nickel, cobalt, zinc, cadmium and copper. Many of these materials are so called persistent toxins that remain in the environs for a pine period of time, tied(p) later disposal. Furthermore, an important life cycle consideration is the brawniness required to extract metals from their respective ores. From an cogency perspective, rare metals gold and silver and exceed the impact of copper. In addition, the zippo content of glass also has a signifi burnt energy footprint, repayable to the high lean temperatures that are required during manufacturing. interpret Two Materials affect Raw materials that go into making cell phones mustiness first be processed in the first place manufacturers stick out use them. For example, to make the plastic casing, crude petroleum unavoidably to be combined with natural fellate and chemicals. The copper use to make the circuit board and batteries has to be exploit from the ground, soup uped and treated with chemicals and electricity before it fanny be formed into wires and sheets. Stage Three ManufacturingThe individual split of a cell phone each go through a manufacturing process. The circuit board is shaped using plastics and fibreglass and then coated with gold plating. The circuits and wires of the circuit board are soldered, glued and coated. The LCD is make with liquid crystals degreeed between glass or plast ic. These layers include two polarized panels, with a liquid crystal resolution between them. Light is projected through the layer of liquid crystals and is colorized, which scores the visible image. Batteries produce two electrodes (both made from a different metal) and each electrode is touched by a liquid material called electrolytes. When an outlet or another outside galvanic source is applied, a chemical reaction between the electrodes and the electrolytes causes an electric catamenia to flow and powers the battery. Stage Four Packaging and carry-overThe transportation process and package of cell phones is seen as harmful to the environment. Transporting cell phones for distribution requires the use of fogy fuels for energy, which can contribute to global climate change. While packaging protects products from damage, identifies contents, and provides information, excessive or decorative packaging contributes to the waste that we produce. Packaging consumes valuable natur al resources, such as paper (from trees), plastic (from crude rock oil in the earth), aluminium (from ore), or other materials, all of which use energy to produce and can settlement in waste. roughly packaging, however, can be made from recycled materials. Stage Five Useful LifeYou can extend the use of your cell phone by taking good care of it as in protecting it from damage by storing it in a case, avoiding dropping it, and keeping it out of extreme passion and cold and away from water and other liquids. However, the materials that are used to make cell phones can potentially damage the environment and harm people. Therefore, it is important to reuse, recycle or in good order dispose cell phones. apply Many electric organizations, including recyclers, charities, and electronics manufacturers, put up working cell phones and continue them to schools, community organizations, and individuals in need. Reuse gives people, who could not other afford them, free or reduced monet ary value chafe to new phones and this also extends the useful lifetime of a phone.Recycle Nowadays, some(prenominal) stores, manufacturers, and recycling centres accept cell phones for recycling. Some cell phones can be fixed and sold as refurbished phones, or parts can be used to fix phones. Some rechargeable batteries can also be recycled, as this way the recovered materials can be used to make new batteries and stainless steel products. disposition However, about 40% of cell phones cant be sold as refurbished cell phones. These cell phones are shredded as well as smelted at a copper refiner. Many metals in reality go back to their natural carry. This process helps make full some natural resources and it is called above ground mining. Still, numerous cell phones are simply thrown in the trash and end up in landfills (buried in the ground) or incinerators (burned). Because cell phones contain metals, plastics, chemicals, and other potentially hazardous substances, they shoul d always be recycled or properly disposed. Phones that are thrown away waste energy and dissolvent in the loss of valuable resources.This bode shows the cell phone recycling rank from 2007 to 2010 in the United Stated. Even though sales were the highest in 2010, the recycling rate did not correspond to the sales.3. estimable ISSUES 1. Energy Conservation The quantity of mobile phone usage adds any environmental impact of this product. Life-cycle abridgment conducted by the European Commission shows that energy ingestion is the greatest impact, both during manufacture of components and during their usage. Nokia estimated that if 10% of world(a) subscribers would unplug their chargers once their phone is fully charged, the energy saved could to supply 60,000 European homes for one year. Issues the like wastage of energy due to overcharging and or mobiles left unplugged even after being fully charged needs to be addressed more. 2. Exploitation & Illegal merchandiseThe materia l used in the manufacturing of the mobile phones is coltan, a heat resistant material found in the state of Congo. In the columbite-tantalite, mines in that respect are children that have to work instead of going to school and many reputable companies buy this mineral. Companies have to resort to material provided by controversial circumstances. What is columbite-tantalite?Coltan, short for coltan is a metallic ore comprising niobium and atomic number 73. The niobium-dominant mineral in coltan is columbite, and the tantalum-dominant mineral is tantalite. Niobium, whose leading producer in Brazil, is mostly found in the mineral pyrochlore whereas tantalum is extracted from the ore, tantalite and is created by smelting and tin mining in some places. Tantalum mineral is mainly mined in Australia, Brazil, Canada, Democratic Republic of Congo, China, Ethiopia, Mozambique and other central African expectries. Coltan is important for manufacturing cell phones because it is in the capac itors that control current flow in the cell phones circuit board. When refined, coltan becomes a heat resistant powder, metallic tantalum which has unique properties for storing electrical charge. Mining ColtanIn the Coltan is mined by hand in the Congo by groups of men digging basins in streams by scrapping aside the surface mud. They then slosh the water around the volcanic crater, which causes the Coltan ore to settle at the bottom of the crater where it is retrieved by the miners. A team can mine one kilo of Coltan per day. Most of these miners are children which are subjected to extreme conditions. Therefore, awareness has to be brought to these enormous working conditions by which these child workers are affected.Coltan financing war A recent cover by the UN has claimed that all the parties involved in the topical anesthetic civil war have been involved in the mining and sale of Coltan. One report suggested that the neighbouring Rwandan soldiery made US$250 million from s elling Coltan in less than 18 months, despite in that respect being no Coltan in Rwanda to mine. The phalanx forces of Uganda and Burundi are also implicated in smuggling Coltan out of Congo for resale in Belgium. A report to the United Nations Security Council has called for a moratorium on purchase and import of resources from the Democratic Republic of Congo, due to the ongoing civil war that has dragged in the surrounding countries. 3. Toxics Waste disposal & Environmental advertPersistent Bio accumulative toxins Persistent Bio accumulative toxins (PBTs) PBTs are particularly dangerous because they do not disgrace over long periods of time, and can easily dispel and move between air, water, and soil, resulting in the accumulation of toxins utmost from the original point source of pollution. Because PBTs accumulate in fatty issue of humans and animals, the toxins are bit by bit concentrated and are of great risk. Cell phone batteriesRechargeable batteries are apace changi ng as technological advances improve new power sources. already 60% of rechargeable Batteries sold worldwide are used in cell phones. However, rechargeable soon have toxic constituents such as cadmium, as well as brominated flame-retardants. The total environmental impact from cell phone batteries depends on a batteries material composition as well as on the time cell phones are used before they are discarded. Therefore, many cell phone users change their batteries at least once before retiring their phones hotshotLead is a highly hurtful metal affecting almost all organ and system in the body. It has been widely used in electronics as the primary method of attaching components to the printed wiring boards. Lead is a toxin to both humans and the environment. It is a usual contaminant and can impact entire ecosystems. In humans, it affects the central nervous system, immune and vascular systems, kidneys, and the hormone system, with serious effects on the development of childr ens brains. Lead is also a possible carcinogen. It accumulates in the environment and has very(prenominal) high chronic and lancinate effects on microorganisms, plants, and animals. 4. SocietyIn agone few years, the boom in the usage of mobile phones has redoubtedly increased, a large percentage of which are children. With the advancement of technology with faster data rate and streaming videos, the youth has been given unlimited access to any contents on web. Restrictions should be launch to prohibit children from accessing adult content. Also, mobile phones have been limit to be used during driving as it has been one of the factors of road accidents.4. COMPANY COMPARISON APLLE vs. NOKIAHow do these companies deal with environmental impacts? This part of the paper compared two companies in the cellular industry, orchard apple tree and Nokia, and how these firms deal with environmental impacts. Although orchard apple tree is not entirely a mobile devices producer, its solo mo bile phone, the iPhone, is very popular and widely sold. Nokia is a well known mobile devices producer, which was dominating the industry for a very long time. However, in preceding(a) couple years they have faced tremendous difficulties catching up with the technological changes, and did not produce a smart phone in time. scorn their rapid losses in revenues, they still put away in this market, and one of their latest smart phones, the LUMIA 800, is very similar to the iPhone 4S. Both phones have similar ironware preferences and are comprised of similar materials. Now lets take a look at which alliance is better off when it comes to sustainable business. Apple iPhone 4SApple generally says that their products are brominated flame retardant free, polyvinyl chloride free, mercury free, and that the glass they use is arsenic free. solely of these factors conclude in a controlling result for Apple. Also, the iPhone releases a minimum of carbonic acid gas -gases. In fact, it releases all 1.2g of CO2-gases per arcminute, whereas a light bulb produces 48.4g per hour. This performance is due to the LED screen, as LED produces the least CO2 of all light sources. Furthermore, Apple has reduced the coat of their packages of iPhones by 42%, which not only rapidly reduces the amount of materials necessary, but they can also ship 80% more boxes in each air lane shipping container. That saves one 747 flight for every 371,250 units they ship. If you count in the amounts of fuel that is saved and add every aspect of this change together, it is clear that Apples Environmental Management is doing incredibly well. Their whole portfolio regarding environment is a perfect marketing strategy.They claim that all of their products are fully recyclable. This also includes the power conservation, which in this case is a Lithium-Ion battery. This battery is efficient and long lasting, which eliminated the necessity to replace the battery often. Despite this, there is no way the battery can be removed from the phone without unscrewing the body of the phone, for which you need revolutionary thin screw drivers. Therefore, nobody can real recycle these batteries themselves, unless they return it to Apple or give their phones to a recycling order. Despite all of these positive factors, Apple still operates this business using very irrational sales policies. They replace their products with twice as vehement hardware every year and lodge the software to the new hardware, which makes the old products very slow and ultimately unable to use. This forces the customers to always buy the newest models, which ultimately produces a lot of waste. Nokia LUMIA 800Although Nokia now has very strong environmental reporting, this whole process started only after the crisis the company went through. Despite this, the LUMIA 800 proves to be a very sustainable product. In Nokias reports, it is stated that the phone is BFR-free and PVC-free. The company also states that this phone produces 16kg of CO2 emissions per continuous 3 years of usage. Equally divided this yields 0.6g per hour of use, however this is not very reliable because it depends on the way these emissions are measured. When it comes to packaging, Nokia still uses the big boxes. afterward almost 15 years, they still use the said(prenominal) size of the boxes loaded with papers which contribute to a large amount of material waste. All in all, both companies provide very detailed information about their business ethics, and both rank positively. Apple as well as Nokia lay a great emphasis on improving the environmental aspects of their products and processes in each phase of the product life cycle, from raw material acquisition till the end of the products useful life. Both companies state to have reduced their carbon footprint, while introducing new features and constantly improving their products. To conclude, it cannot be said which company performs better as each of them ha s its advantages and disadvantages.Taking all the above mentioned points into consideration, this paper aims to highlight the ethical issues of mobile phones. When buying a cell phone, most consumers do not even think about what impacts their natural selection can have on the environment the very(prenominal) applies to the disposal after the end of life. There are estimated 5 billion cell phone users which should be made more aware of the potential hazards of mobiles. They can cause environmental and health issues, causing CO2-emissions which increase the carbon footprint. Therefore, in conclusion, the choice which cell phone to buy should not only be establish on cost and technical factors but also include environmental aspects.