Commercial Logic of Acquiring Mandrake Footwear Coursework

Commercial Logic of Acquiring Mandrake Footwear - Coursework Example The decision to make acquisitions is taken by several companies in many parts of the world every now and then. Some of these decisions eventually proof to be vital and profitable while others turn out to be wrong decisions because they result in losses (Olsson, 2001). Fundamentally, the prediction as to whether or not a particular acquisition would be beneficial depends on a number of factors. Among other things, it should be possible to evaluate the commercial logic of the intended acquisition (Patra, Khatik, & Kolhe, 2003). If signals from the evaluation turn out to be bright, then the acquisition could probably be beneficial. In the case of Gear Active acquiring Mandrake Footwear, there are four major themes that can be used in evaluating the commercial logic and viability of the acquisition. These are briefly explained below. Ready Market with existing Customer Base Commercially, an acquisition such as the one Gear Active is seeking to undertake comes with the position whereby th e acquirer has at his disposal, the ready market that the existing company had. They also have access to the existing customers of the companies that they acquired. This is an important commercial value that purchasers can build on as competitive advantages (Roy, 1999). To Gear Active therefore, there is this major advantage in acquiring Mandrake Footwear. Already, Mandrake Footwear has been identified as a major competitor in the footwear industry. The company is also seemingly larger than Gear Active. This means that Mandrake has created a very huge market base that Gear Active would only need to build on. The acquisition would therefore be an opportunity for Gear Active to record massive expansion over a very short period of time. Unlike what would have existed in a merger case, this acquisition would make Gear Active an outright owner of the acquired footwear company and so Gear Active would record a quantitative expansion that would more than double the size of the present stat e company. This expansion shall be in terms of asset capital, market base and customers. Existing Popularity The popularity of a company is an important commercial value that cannot be underestimated in anyway. Many companies have been able to develop their popularity to building a competitive advantage over rivals. Without any doubt, there are companies who have continued to top the chart of revenue makers not because of their present performances but because of the popularity they have created for themselves over the years (Sackmann, Flamholtz, & Bullen, 1989). In the commercial market, it is possible that the popularity of a particular brand of product would make the name of that brand stand for the product that the company manufactures. For example one of NESTLE’s a cocoa drink brands named Milo is so popular in most countries that people who want to purchase cocoa drinks from retailers actually say they are buying Milo even if they are not making specific reference to NE STLE’s product. With such a situation, the possibility that Milo would loss its market value is very low. The same situation applies to Mandrake and Gear Active in this instance. Clearly, the name that Mandrake has gained for its brand is enough for Gear Active to continue building on that name to its advantage. Opportunity to Access New Organizational Culture An organization’s culture is an important element for determining the commercial value and predicting the future success of the company in question (Sandervang, 2000). This is because the organizational culture goes a very long way to determine how the company deals with its customers, suppliers and wholesalers. It also refers to the employee-employer relationship that would go on in the company. These dealings are also very important in determining whether or not a company would succeed (Schmidt, Minssen, 2007). This is because they serve as service values for which these stakeholders would choose one company ov er the other.

Economics Essay Example for Free

Economics Essay The three areas of economics affect an individual both positively and negatively. First, in making decisions, a person often has to decide on tradeoffs because he/she just cannot afford to buy everything that he/she needs. In other words, sacrifices must be made. Economics, after all, is about allocating the resources available to a person which happens to be scarce most of the time. This would mean, for instance, that if one has set aside $10 dollars for chocolates and he/she wants to buy some oranges, the decision would often entail buying less chocolates to enable him/her to buy some oranges. This effect is often interpreted as a negative one because a person has to let go of one want in order to satisfy another desire. This illustration clearly shows that budget constraint plays a major role in decision-making. (Mankiw, 2004) The second area of economics, interaction with others, affects members of society positively because in a free market economy, prices could not just be dictated by producers and sellers without the involvement or say of the consumers. In other words, if the price of a certain commodity proves too expensive, consumers would usually look for cheaper alternatives, thereby causing the demand for the more expensive version to fall. If the 21† colored television set produced by Sony Corporation, for instance, has been priced much higher than the 21† colored television of Philips, chances are that consumers would opt for the television set being sold by Philips because of the lower price. In this case, preference for Sony, which might prove to have a higher quality, could only be expressed by those who have the money, therefore feeling no budgetary constraints. Finally, the workings of the economy could affect an individual both positively and negatively. One instant is when government decides to print and circulate an abnormally high volume of money. This situation forces money to depreciate in value, thereby resulting to inflation. A high level of inflation causes prices to increase because of the additional costs being shouldered by manufacturers owing to the lower value of money. An upside of this situation, however, could be a temporary increase in employment. Because of the availability of money, employers can afford to hire additional workers. (Mankiw, 2004)

Free Nature vs. Nurture Essay -- Biology Genes Science Essays

Nature vs Nurture The exponential growth of scientific and biological knowledge over time has facilitated the genesis of radical fields of specialization, namely biological determinism, sociobiology and eugenics, just to mention a few. The common thread between these fields is this- their proponents collectively postulate that all human traits, including weight, strength, intelligence, aspects of personality such as temperament (aggression for example), criminality and morality, are ultimately determined by the information encoded in DNA. They espouse that "we are who we are" because of our genes solely; that biodiversity in man is ultimately precipitated by phenotypic variations, caused by purely genetic differences, amongst individuals, therefore ostensibly offering little or no gravity to nongenetic factors. Nongenetic factors, generically labelled as the environment, encompass not only the physical, chemical and biological criterion, but also the numerous social and psychological ones that shape our lives as we grow and mature. Can we seriously take the influence of the env... Free Nature vs. Nurture Essay -- Biology Genes Science Essays Nature vs Nurture The exponential growth of scientific and biological knowledge over time has facilitated the genesis of radical fields of specialization, namely biological determinism, sociobiology and eugenics, just to mention a few. The common thread between these fields is this- their proponents collectively postulate that all human traits, including weight, strength, intelligence, aspects of personality such as temperament (aggression for example), criminality and morality, are ultimately determined by the information encoded in DNA. They espouse that "we are who we are" because of our genes solely; that biodiversity in man is ultimately precipitated by phenotypic variations, caused by purely genetic differences, amongst individuals, therefore ostensibly offering little or no gravity to nongenetic factors. Nongenetic factors, generically labelled as the environment, encompass not only the physical, chemical and biological criterion, but also the numerous social and psychological ones that shape our lives as we grow and mature. Can we seriously take the influence of the env...

Education Essays – Adhd Creativity Training

ADHD Creativity TrainingSummary, Discussion of Findings, Recommendations and Future ResearchIntroductionThis chapter will sum up the intent, methodological analysis, and findings of this probe. Following the drumhead, treatment of these findings will be provided, and restrictions will be presented. Finally recommendations will be suggested for future research.Summary of InvestigationPopulating in a planetary environment where information and engineering are altering as scientific discipline expounds new penetrations about everyday led pedagogues to recognize the importance of learning kids accomplishments which they will necessitate as grownups, and to go more effectual scholars. Most, if non all, today ‘s pedagogues have agreed on both the enormous value of creativeness and the possibility of learning and heightening originative ability ( Runco, 2007 ) . Since all human existences are innately originative and able to develop originative abilities and believing accomplishments, many learning plans ( e. g.the CoRT plan) which aimed to develop and strength originative abilities have been established.Research IndicatesCreativity is of import to everyone and ADHDs are no exclusion. What strategies, so, might be appropriate for regular and particular instruction pupils in the same educational scene? Research conducted by Jaben ( 1983, 1986 ) with specific larning handicapped pupils suggested creativeness preparation might be one such scheme. Gowan and Torrance ( 1971 ) theorized that creativeness is a requirement for accomplishment. Baum and Owen ( 1988 ) investigated the features that differentiate high ability larning handicapped pupils from other pupils with larning disablements and found creativeness to be the distinguishing factor. Novak ( 1991 ) suggested construct function is a metacognitive scheme. While concept maps can be constructed in several ways, Novak et Al ( 1983 ) theorized, â€Å"the greatest creativeness may be required to build a construct map without any supplied words or text, but pulling on an individual’s fund of cognition for some specific topic† ( P. 626 ) . Therefore, construct function is a metacognitive scheme which allows pupils to incorporate originative relationships between constructs. If it has been theorized that creativeness is related to concept map development, would creativity developing impact the construct maps developed by pupils with ADHD? It was hypothesized participants having creativeness preparation would non hit significantly higher on the posttest than those participants non having such creativeness preparation. Specifically, this survey asked the undermentioned inquiries as defined in chapter one:Is there a correlativity between Concept mapping ability of pupils with ADHD and their public presentation inthe Torrance Trials of Creative Thinking( TTCT ) ?Will pupils classified with ADHD who receive creativeness preparation mark higher tonss on the TTCT than pupils with ADHD who non make have such preparation?Will pupils classified with ADHD who receive creativeness preparation mark higher tonss on the TTCT in the posttest compared with the pretest?Will pupils classified with ADHD who do non have creativeness developing mark higher tonss on the TTCT in the posttest compared with the pretest?Will pupils classified with ADHD who receive creativeness preparation produce more complex construct maps than pupils with ADH D who non make have such preparation?Will pupils classified with ADHD who receive creativeness preparation produce more complex construct maps in the posttest compared with the pretest?Will pupils classified with ADHD who do non have creativeness developing bring forth more complex construct maps in the posttest compared with the pretest?Will pupils classified with ADHD who receive creativeness preparation mark higher proposition’s tonss compared with the pupils with ADHD who non make have such preparation?Will pupils classified with ADHD who receive creativeness preparation mark higher proposition’s tonss in the posttest compared with the pretest?Will pupils classified with ADHD who do non have creativeness developing mark higher proposition’s tonss in the posttest compared with the pretest?Will pupils classified with ADHD who receive creativeness preparation mark higher hierarchy’s tonss compared with the pupils with ADHD who non make have such preparat ion?Will pupils classified with ADHD who receive creativeness preparation mark higher hierarchy’s tonss in the posttest compared with the pretest?Will pupils classified with ADHD who do non have creativeness developing mark higher hierarchy’s tonss in the posttest compared with the pretest?Will pupils classified with ADHD who receive creativeness preparation mark higher cross link’s tonss compared with the pupils with ADHD who non make have such preparation?Will pupils classified with ADHD who receive creativeness preparation mark higher cross link’s tonss in the posttest compared with the pretest?Will pupils classified with ADHD who do non have creativeness developing mark higher cross link’s tonss in the posttest compared with the pretest?Will pupils classified with ADHD who receive creativeness preparation mark higher example’s tonss compared with the pupils with ADHD who non make have such preparation?Will pupils classified with ADHD who receive creativeness preparation mark higher example’s tonss in the posttest compared with the pretest?Will pupils classified with ADHD who do non have creativeness developing mark higher example’s tonss in the posttest compared with the pretest?The intent, so, of this survey was to look into the effects of creativeness upon the ability to bring forth more complex construct maps among 4th and 5th class pupils classified as holding ADHD. Sixty four pupils from 20 four schools in Riyadh participated in the probe. The topics were indiscriminately assigned to an experimental or control group. The groups consisted of 30 two in each group. All sixty four topics were given developing in construct function and were asked to finish a construct map and the TTCT as a pretest. The experimental group was given 20 hours of creativeness preparation while the control group received no creativeness preparation. As a posttest step, all sixty four topics completed a 2nd construct map and the TTCT. Datas were analyzed viathe Pearson product-moment correlativity coefficient,the t trial for two independent samples, andthe paired-sample T trial. Consequences indicated topics who received creativeness preparation developed significantly more complex construct maps than those topics who received no such creativeness preparation. Therefore, creativeness preparation enhances the construct mapping ability of pupils with ADHD.Discussion of FindingssThe information analysis revealed a statistically important difference between the intervention group, which received creativeness fostering techniques, and the control group, which did non have creativeness heightening techniques. It is moderately plausible to reason from this creativeness intercession that student’s tonss on the TTCT and Cmap did increase with the execution of creativeness fostering techniques. An scrutiny of the literature refering to this determination indicated that the consequences of this survey added to a turning organic structure of informations accumulated from research that attempts to understand the function of fostering creativeness through creativeness direction as an chance for increasing student’s creativeness. Sternberg ( 2003 ) found that pupils could larn certain sorts of determinations and techniques to heighten their creativeness. Moran et Al. ( 1983 ) further confirmed that eloquence is an indispensable constituent in the procedure of originative and original thought. Golovin ( 1993 ) who analyzed the average creativeness tonss on the TTCT among 159 topics from eight schoolrooms. The intercession lasted for 10 yearss and measured the consequence of the control group having no creativeness preparation, and two intervention groups having creativeness, 50 proceedingss daily. The survey showed that creativeness preparation had a positive consequence on the two intervention groups. The intervention of creativeness preparation was effectual as shown by the mensural consequence on the TTCT. Golovin concluded that creativeness preparation was statistically important and had a positive consequence on measured creativeness. Jaben ( 1983 ) used a pretest-posttest design with 49 pupils from two intermediate-level larning disablements schoolrooms. This survey usedthe Purdue Creative Thinking Programfor a 14-week intercession to mensurate the consequence of creativeness direction. The survey found that the learning disablements intervention group made important additions over the control group. The additions were measured utilizing the TTCT. Jaben concluded that based on the consequences, creativeness programming such asthe Purdue Creative Thinking Programcan heighten the eloquence, flexibleness, originality, and amplification of pupils labeled as acquisition disabled. Jaben ( 1986 ) repated the above-named survey. The intent of this survey was to analyze the consequence of direction on larning handicapped students’ divergent thought. Again the sample included 50 LD participants mensurating the consequence of creativeness direction throughthe Purdue Creative Thinking Programin a 14-week intercession. Again, the acquisition handicapped intervention group had significantly higher TTCT tonss than the acquisition disabled control group. Schack ( 1993 ) investigated the effects of a originative job work outing course of study on pupils of changing ability. The topics included 276 in-between school pupils in six schools. The students’ labels designated them as gifted, awards, or norm. The pupils were rated on eloquence, flexibleness, and originality harmonizing tothe Creative Problem Solving ( CPS )standards. The findings concluded that no one ability degree gained more significantly than another. Many theoreticians ( de Bono, 1986 ; Gordon, 1961 ; Renzulli and Reis, 1997 ; Schilchter, 1991, 1997 ) besides confirm the impact of creativeness plans on the sweetening of originative thought. Both the reappraisal of literature and information analysis clearly demonstrated that the usage of creativeness heightening techniques increase the originative thought of both regular instruction pupils and pupils designated as particular instruction pupils, hence creativeness preparation is a technique that can be employed in an incorporate schoolroom comprising of regular instruction pupils with pupils who are classified as particular needs pupils. Russell and Meikamp ( 1994 ) tout the congratulationss of creativeness preparation as a scheme worthy of execution for developing metacognitive accomplishments in pupils of all abilities. In the present survey a benefit of the creativeness developing intercession may be the development of metacognitive schemes as measured by construct function. Students were encouraged during the preparation to be more fluid, flexible, original, and elaborative. As the topics developed their accomplishments in each of these countries, they were encouraged to developed originative thoughts for look that were unlike thoughts from any other member of the preparation group, and they were given the chance to generalise their freshly found ability to a touchable merchandise. Generalization of the cognitive schemes presented suggested meacognition was happening. This was evidenced by the complexness of the maps produced by the pupils in the experimental group. In decision, the consequences of the present survey indicated that there was a important difference between the intervention and control group on posttest tonss. Because these two groups were tantamount before get downing the intercession, but significantly different after the creativeness intercession, it is sensible to reason that student’s scores did increase with the execution of creativeness heightening techniques. Learning creativeness heightening techniques such as eloquence, flexibleness, originality, and amplification helped the pupils in the intervention group to develop the metacognitive accomplishments necessary for fostering creativeness, ensuing in the assurance needed to exert originative abilities ; therefore, bring forthing a more complex construct maps than pupils in the control group. Another determination is that there is a relationship between the TTCT tonss and concept map public presentation. This determination indicates that those pupils who did better construct maps besides score better in the TTCT. Concept mapping tacninc have been used as assessment tacnic ( see? ) . From the consequence above ( strong positive correlativity was found (R=0.961,Phosphorus& A ; lt ; 0.0001 ) it is possible to reason that there is a little possibility to utilize construct function to measure originative ability. However, the strong positive correlativity found between TTCT and construct function is non plenty to back up the above suggestion of utilizing Cmap to measure creativeness, because the population of this survey is implemented by their age, Gender and disablement moreover it a little sample to be usage to measure correlativities, thenceforth the research worker suggest that analyzing the relation between Cmap and TTCT as a facture analysis survey utilizing a preventative similar to that used to develop the TTCT ( that is, a big sample ( more than 10,000 capable ) , wade scope of development age ( 5 to +18 ) Wade scope of development ability, ( e. g. gifted, LD, mental retarded, normal ) w ade scope of academic lubricating oil ( from grandfather to 12 graders ) and both gender ) can assist to understand the relation between Cmap and TTCT, in specific, to reply the undermentioned inquiries: is there a correlativity between construct function ability and the originative ability, the entire mark on Cmap and onthe TTCT. Is the ability of originality in TTCT correlative with that of cross links in Cmap, eloquence with propositions, flexibleness with hierarchy and amplification with illustrations?Boundary lines and RestrictionsBoundary lines provide descriptions of the population to which generalisations accurately may be made ( Locke et al. , 1993 ) . Boundary lines suggest how the survey will be narrowed in range ( Creswell, 1994 ) . These boundary lines may impact the external cogency. Based on Creswell ( 1994 ) and Locke et al. , ( 1993 ) people, topographic points, and times are the three major menaces to external cogency. The research worker identified three boundary lines, which affected the pertinence and generalisation to the scenes and populations. First, this survey was delimited by its limitation to research the consequence ofthe CoRTplanas an enhancement tool on the originative thought of kids with ADHD who 4th and 5th graders. Enhancement of creativeness in this survey was measured by both the TTCT and the complexness of Cmap. This survey did non address gender differences nor address the usage of prescribed for the intervention of ADHD even though all of the participants were taking medicine for their intervention of their ADHD. Therefore, because of the focussed population used in this survey, generalisations to other populations are made with cautiousness. In add-on, this survey was conducted in Riyadh which is the capital metropolis of the land of Saudi Arabia ; therefore the consequences from this survey may non be generalizable to a rural scene. Finally, the survey was farther delimited by the continuance, which was three months. This may hold affected the pertinence. Restrictions set up the boundaries, exclusions, reserves and makings inherent in every survey ( Castetter and Heisler, 1994 ) . Restrictions hence identify possible failings of the survey. A major restriction to this survey was the size of the sample, this may due to the voluntary nature of the survey. In add-on, all participants are misss ; hence this survey did non address gender. It would hold been interesting to hold male childs in the survey for gender comparing. Another restriction is that the intent of this survey was non to quantify a preparation plan for instructors but instead to researchthe CoRTplanwhich may be employed by instructors when working with kids who have ADHD. Finally, the survey dose non investigates the relationship between increased construct map complexness and accomplishment additions in content countries.Recommendations:Although creativeness is frequently thought of as a natural endowment, creativeness heightening techniques and originative consciousness can be good for bettering a student’s originative abilities and originative thought. The overall findings of this survey demonstrated the benefits of utilizing creativeness plan in fostering creativeness through creativeness heightening techniques such as eloquence, flexibleness, originality, and amplification ensuing in the development of originative merchandises on the TCCT and complex Cmap. The deductions of this survey are presented as recommendations for pedagogues, pupils, and the field of instruction in general for implementing creativeness plans and supplying chance for pupils to foster creativeness, therefore impacting and bettering creativeness and originative merchandises. Gardner ( 2000 ) believed that the instruction of the hereafter calls for a basically different sort of instruction. Education should concentrate on disciplinary signifiers flexibly designed in learning pupils to work out new jobs and make new lines of idea. The same procedures used in job resolution are used in creativeness preparation. Students are taught to develop many possible solutions to the job ( eloquence ) , to sort these solutions into likely classs ( flexibleness ) , to bring forth alone thoughts that have non been presented before ( originality ) , and to spread out upon these thoughts to increase utility ( amplification ) . Thus creativeness preparation is developing in job resolution. Educators should supply pupils with chances to show creativeness in content, procedure, and merchandise. Research surveies suggest that the usage of creativeness fostering techniques can profit pupils in both procedure and merchandise by learning the metacognitive accomplishments necessary and supplying chance in the development of originative and critical thought. The consequences of this survey formalize other research on the usage of creativeness direction. Creativity should go an built-in portion of the educational procedure and non be considered the fluff of the course of study. Educational course of study should concentrate on learning pupils to take an active function in the originative procedure through metacognition. It should endeavour to present pupils to believing non merely about what they think, but how they think for bettering originative processing and originative production. Iimplementing and utilizing creativeness heightening techniques are imperative if creativeness heightening methods are to go a critical portion of the educational course of study. It is besides imperative that pupils learn to foster their creativeness in both procedure and merchandise. Students should be given the chance to show originative thoughts and ideas in open-ended activities that allow originative look with no right or incorrect replies. Metacognition, originative thought, and originative look are life accomplishments that are imperative to students’ future successes ; and hence, must be nurtured and enhanced. All pupils should be challenged to make the pinnacle of success that merely comes through deeper apprehension and pattern of the originative procedure. The execution of creativeness direction can travel pupils to higher degrees of originative public presentation. Given the intricate relationship between creativeness direction and improved originative public presentation, pedagogues must let creativeness heightening techniques such as eloquence, flexibleness, originality, and amplification to go an built-in portion of the activities performed daily in the educational teaching method of school course of study. When developing course of study for exceeding pupils, larning manners and instructional schemes which the person pupil possesses are indispensable considerations. Given the consequences of this survey, it is suggested that creativeness preparation be included as a instruction scheme to advance both metacognition and higher order thought ( analysis, synthesis, and rating ) . This survey besides has deductions for instructors developing plans. Traditionally, creativeness preparation has been an built-in of instructor readying for those trained to work with the mentally gifted. If so, as this survey suggests, creativeness preparation is besides effectual with pupils who are non classified mentally gifted, so instructors of these pupils should be prepared to learn and foster creativeness. This research suggests that a better apprehension of the nature of creativeness and the possible advantages ADHD kids may take to the design of learning schemes and to the planning of educational environments that maximize particular acquisition manners, lessening comorbidity, and do usage of particular endowment and potency. The research and intercession on ADHD now is excessively focused on placing lacks ( Frick and Lahey, 1991 ; McBurnett et Al. ; 1993 ) and rectifying them ( Burcham et al. ; 1993 ) . It would be valuable for schools and parents to be able to concentrate on strengths every bit good as failing. Labels may non merely impact the manner kids are perceived by the instructor but besides their self-pride. Therefore, it is of extreme importance for instructors and parents to work together to bolster self-esteem and to place and foster strengths every bit much as possible. As pedagogues, it is our duty to plan educational environments in which their endowments can be developed. A recommendation could be taken from Wei ( 1997 ) to find the appropriate educational arrangement and manner of learning from which ADHD originative kids could profit. The kids who learn good in the conventional scene should stay at that place, and those who do non should hold the option to be placed in smaller, experience-based acquisition environments. An apprehension of creativity’s many dimensions may take to reorganisation of educational environments so that maximal chances exist for originative behaviours to emerge and for each kid to develop in the manner that is most suitable to his/her ain particular endowments.Future ResearchThroughout both the literature and research on the subject of creativeness, one point was clear and concurred by all: more qualitative and quantitative research for measuring and developing creativeness is necessary if creativeness direction is to be come a critical portion of the educational course of study. Research based methods for measuring and fostering creativeness should to be developed, understand, and applied suitably for adding pupils in the originative procedure, ensuing in the development of quality merchandises by independent and originative minds. The limited sum of research on this capable suggests that the countries examined in this thesis would profit from future probes. An extension of this survey with the same groups is indispensable to find the impact of creativeness preparation upon other rating steps as determined by school classs, accomplishment tonss, and self concept stock lists. Further recommendations include intercessions of longer continuance to show the long-run advantages of utilizing creativeness fostering techniques. A larger sample size would besides be good to formalize this survey and increase dependability in generalising the consequences to a larger population. Future research would profit from holding a separate control group of kids holding troubles in school but who do non run into the diagnostic standards for ADHD so that comparings could be made. If creativeness preparation is effectual with pupils who are ADHD in footings of construct function, how might it impact other countries of exceptionality such as mild mental deceleration? Since pupils with mental deceleration and those with mild disablements are besides being integrated into the regular instruction schoolroom, other surveies should be conducted with these populations. Additionally, the procedure of creativeness preparation and construct map development could be explored as an alternate manner to measure pupils classified as mildly disabled. Traditionally, cognition acquired by pupils classified as mildly disabled can non ever be measured by pencil and paper trials. This method might supply an extra step for schoolroom instructors. Many can reason that there is a relationship and similar features between ADHD and creativeness ( Cramond, 1994 ; Frick and Lahey, 1991 ; Hartmann, 1997 ; and Weiss, 1997 ) . The exact nature of the relationship between ADHD and creativeness is non known at this clip. Both are really complex concepts. However, one can non show with the fluctuation that ADHD causes creativeness or portion of it. It can easy be assumed that other factors are involved ( disposition, cognitive aptitude, genetic sciences, lacking societal accomplishments, academic underachievement, and legion other environmental variables ) . Possibly ADHD and creativeness are similar concepts, but farther academic research in this peculiar country is neededDrumheadIt can be concluded that all ability degree pupils can profit from creativeness heightening techniques. If so creativeness can impact originative ability with both regular pupils and those pupils classified as particular instruction pupils, and these consequences are generalizable, so the statement for incorporating exceeding pupils into the regular schoolroom utilizing the same instruction schemes may hold virtue. Creativity preparation appears to be a scheme worthy of usage by instructor with pupils in an incorporate scene. The initial consequences of this survey were interesting and promising, but there is still considerable work to be done in many countries that could be good to the kids, their households, and instructors. participants on the present survey were mean, less than norm, and extremely originative harmonizing to their consequences on the TTCT. Semelar to that of Cramond, 1994a, B, 1995 ; Although some of the participants of the present survey score high scor in the TTCT, it is non the perpuse of this studay to exame explore creativeness among ADHDs or to enderstand the coection between creativeness and ADHD. The pourpes of this studay is to exame whether or non a creativeness treaning plan will assist pupils with ADHD to develop more complex Recomadition: Mothers developing plans is good for poth kids with ADHD and female parents ( see Weiss and Hechtman P32 ) For recomandiotns see keetam ( Gul 2006 ) Monsen and Frederickson, 2004 Sherman et al. , 2006 On their survey on a sample of 151 kids aged 10-11 old ages Wallach and Kogan ( 1965 ) proposed four classs of features, classified on the footing of their degrees of creativeness and intelligence: High creativity-low intelligence: their chief features are:Angry struggle with themselves and their school environment.Feelingss of unworthiness and insufficiency.Able to bloom cognitively.Low creativity-high intelligence: their chief features are:Addicted to the school accomplishment.Strive continually for academic excellence because they perceive academic failure as ruinous.High creativity-high intelligence: their chief features are:Can exert within themselves both control and freedom.Have both grownups like and childlike behaviors.Low creativity-low intelligence: their chief feature is:Engage in assorted defensive manoeuvres such as intensive societal activity or passiveness or psychosomatic symptoms.Yet many of these incorporate pupils bring to the regular schoolroom larning features that are specific to their exceptionalities. For illustration, pupils with specific larning disablements have trouble cognizing how to larn ( Plloway, et al. , 2002 ) chapter one. Recomadition: Resea rch indicates metacognition –knowing how to learn- is an country of trouble for these pupils ( Bos and Vaughn, 2005 ) . Furthermore, mildly handicapped pupils experience troubles geting and utilizing metacognitive schemes.

Conflict Resolutions, Cultrual Differences Essay

The American way of dealing with conflict, according to the article, is arguing. This might not be the best way, and it’s definitely not the only way. The article serves the purpose of exploring the cultural differences in how others deal with conflict. It provides alternatives and different ideas in how to resolve conflicts, as oppose to arguing. Arguing is a method of dealing with conflict. In the argument culture â€Å"nearly everything is framed as a battle or game in which winning or losing is the main concern.† The pillars of argument rest on this win-lose idea. Argument is expressed through â€Å"polarized†, two sided, debates and battles. The result elicits a winner and a resolved conflict. This method is commonly used in the â€Å"Western culture in general, and in the United States in particular†. It is also used by â€Å"individuals of Eastern European background†, â€Å"Jewish tradition†, and in some Indian cultures. Joanna Repczynski, for example, had an experience in her visit to France. Her host kept initiating â€Å"a heated intellectual debate over dinner.† When Joanna agreed, another argument would be on its way. Another example is Andrea Talarico. When her â€Å"Italian-American family† argues, their â€Å"voices would raise and objects would be thrown in an intense discussion†. Another example is the Japanese woman who is married to a Frenchman. The Frenchman started arguments with his wife. Finally when she argued back, â€Å"he was overjoyed† rather than getting upset. The advantages of arguments are various. In the case of Joanna and her host, the host felt as if arguing would â€Å"keep things interesting†. Agreement was just to boring. â€Å"Andrea sees advantages to her Italian-American family’s style: â€Å"We always know how each other feels at all times.†Ã¢â‚¬  This is a sign of her family’s closeness. The Frenchman was overjoyed that his wife argued back because it was a sign of â€Å"showing interest† and showing respect for each other’s intelligence. To him â€Å"disagreement was a sign of a good relationship.† There are disadvantages of arguments. It can be upsetting and it can turn violent. The Japanese women â€Å"found it so upsetting† and Andrea’s family threw objects. For people who aren’t used to the argument culture,  arguing can come off to be a â€Å"surprise, confusion, or alarm† and be very offensive. The disadvantaged result of an argument or deb ate is that there is always a loser. Another method of resolving conflict is ritual vituperation. This method works by the means of screaming insults and song lashing. It was created by traditional societies; the rules are culturally agreed upon, which gives this method a ritual context. It is used by â€Å"Women in Gapun, Papua New Guinea† and in traditional Nigerian villages. â€Å"Women in Gapun Papua New Guinea, when angered by husbands, relatives, or fellow villagers, can erupt in a kros, shouting insults and obscenities loudly enough to be heard all around.† The shouter waits near or in her home and waits for her offender to go far enough away. The villagers, then, watch up close as the women shouts. In Nigeria, a very similar method is used, song lashing. It â€Å"consists of familiar proverbs or original verses† that implies insults. Like kros, onlookers also watch. It’s different in the way that the target is referred to indirectly. An advantage of this way of managing conflict is that it provides â€Å"outlets so aggression can be expressed†. It’s their way of relieving anger. The advantages stem from it’s ritualized, structured rules. The onlooker’s role is to prevent any physical violence. The onlooker’s provide the speaker with the satisfaction of listening. The speaker provides the onlookers with entertainment. â€Å"Effective song-lashers are admired for their verbal skill†. The target is relived of any direct abuse. There are two major disadvantages to this method. The conflict doesn’t get resolved and the children in the surrounding area are subjected to this inappropriate verbal aggression. An alternative to the idea of winning or losing is â€Å"victors without vanquished†. This method of dealing with conflict is to honor the winners as well as the losers. There is more emphasis on harmony â€Å"rather than winner take all.† This method is used in the Asian culture and has a historical  significance in Japan. An example of this method is the 1868 Asian revolution. The two sides of the conflict were the supporters of the Western government model and the old, Chinese model. â€Å"The people who had fought for the old regimen were not punished but invited to join the new government (and most did).† The Western supporters won, but the supporters of the traditional, Chinese model maintained their respect and dignity; they were â€Å"allowed to remain in existence.† The main advantage of this method is that the loser gets recognition, â€Å"retaining a large measure of respect.† According to Ben-Ami Shillony, an anthropologist, this method â€Å"helped Japan avoid disastrous internecine ethnic and religious strife.† The advantage of this method is that it resolves conflicts without disastrous escalation. The disadvantage of this method is that â€Å"social pressure to maintain harmony can actually cause conflict.† The actions of people on conflicting sides are altered by the interference of harmony. For example, a person in disagreement with another might want to take action, but the emphasis on harmony might yield that action, which can cause frustration or even anger. Another disadvantage is that in a society that emphasis harmonic competition, competition â€Å"tends to become more fiercer† than in a society where competition is normal. Another way of dealing with conflict is by the use of intermediaries, third parties. This method rests on the idea that â€Å"community pressure takes the place† of direct conflict.† â€Å"This reflects an emphasis on harmony and interdependence†. The conflicting sides are dependent on a mediator, or peacemakers to resolve a conflict. This method can be â€Å"formally ritualized†, or informal. This method is used in Asian societies and in many Pacific cultures. An informal example of this method is the use of â€Å"matchmakers or marriage brokers†. Another example is â€Å"when neighbors pressure a son or a daughter-in-law to stop neglecting a parent or parent-in-law.† There are no ritualized rules in these examples, only third parties that take the place  of direct confrontation. The use third parties can be ritualized or formal. For example, the use of â€Å"standard structures or rules† and â€Å"hierarchical relations to maintain harmony.† In the Solomon Islands, fa’amananata’anga is the way that conflicts can be resolved. The event is held over a family dinner, speaking is serious and formal, and the most senior person is the peacemaker, all making this ritualized. In Tannan, a South Pacific island, â€Å"Conflicts among villagers or between villages are discussed publicly by groups of adult men at special meetings that last all day.† The people present are the go-betweens and the most senior people hold hierarchy positions within the group. Rather than resolving the conflict, these meetings are a way of taking part in a â€Å"joint journey† that results in â€Å"consensus flowing from the interaction of all.† They accomplish harmony of the minds and general understanding out of group effort. Another example is the Fijian Indians. They set up committees, third parties, which interview the opponents before a formal meeting called pancayat. The Japanese use a similar method called nemawashi. It rests on the idea that â€Å"there are two wrongs and now it is right.† Neither opponent is blamed as being the only wrong and â€Å"seriously at fault.† An advantage of intermediaries is that they â€Å"offer the needed apology without the principal losing face and can absorb rejections without taking them personally.† In the case of the matchmaker, the groom avoids the risk of rejection from the potential bride. The groom is then saving face, keeping his dignity and pride. Another advantage of using intermediaries is that the third party offers motivation. The third parties also play a role in maintaining peace and help to avoid potential violence. The idea of pancayat and nemawashi â€Å"seems a much better way of gathering information than forcing people to speak in a high-pressure public event.† The committees take the pressure off of the opponents. A disadvantage of using intermediaries is that the third party is placed in potentially â€Å"unhealthy and inappropriate† circumstances. The third parties are subjected to others conflicts, anger and possible violence. The third parties have a chance to get hurt. The cultures that use intermediaries form a dependence on them to handle their disputes. â€Å"Even some psychologists tend to regard† handling your own conflicts is â€Å"a sign of maturity†. The use of third parties can be a sign of interdependence and immaturity. Another idea of resolving conflict is ritualized fighting. The fighting has specific rules and culturally inclinations. This method is the â€Å"expression of opposition.† The opponents do not gage in physical contact, only express it. It is used in Bali, Indonesia and in Tori, Ireland. In Bali, Indonesia ritualized cock fighting is a fundamental way of dealing with conflict. In Tori, Ireland neighborhood street fights are ritualized ways of dealing with conflict. The rules are not â€Å"in the sense that the players could recount them†. They are just normal and taken for granted. The fighters come out in public and threaten each other. â€Å"Everything about the fight was structured so that the two men could seem eager to exchange blows without ever landing one.† No one gets hurt because no physical contact is actually exchanged. Finally, the mothers, or a female relative, of the fighters would break it up. â€Å"She would implore the fighter to come home and stop fighting.† An advantage of this method is that no one gets hurt. â€Å"The fighters could rely on their kin to restrain them, preventing them from hurting each other.† The onlookers, especially the kin take the role of stopping any physical contact. Another advantage is that the fighters provide the audience with entertainment and â€Å"excitement for both participants and onlookers.† The fight also provides outlets for the fighters and a way they can show their manhood and get more respect. These ritualized customs â€Å"reinforce social bonds and alliances†. The interactive part and support of the society helps to bond them closer together. A disadvantage to this method is that if the kin of one, or both, fighters are not present during the fight, physical contact might occur and someone can get hurt. Another disadvantage is that some of the onlookers may be children. The children are then subjected to cursing and threatening. They might look up to the manly fighters and want to mimic them. A major disadvantage of this method is that the conflict does not get resolved. Comparing the argument culture to ritualized methods of dealing with conflict, it seems that arguing overemphasizes winning, loosing and â€Å"war and sports metaphors†. Too much concentration on polarized views and not enough  on harmony that â€Å"discourages confrontation†. The cultural, ritualized rules provide that culture with boundaries, values, and â€Å"controlled ways to manage† conflict. â€Å"We cannot simply adopt the rituals of another culture, but thinking about them can give us pause and perhaps even ideas for devising our new ways to mange conflict.† The article provides insight on many ideas how to manage conflict. These new ideas can influence an individual, perhaps myself, to manage conflict more constructively.

Free Essays on Rilke On Love

â€Å"Youthful Ignorance† â€Å"Marriage is a new task and a new seriousness a new challenge to and questioning of the strength and generosity of each partner and a great new danger for both.† With this definition marriage is presented as a business deal. However, marriage is not just two random people assigned to each other, instead it involves a connection between the two people called love. Since many people fall into and out of love it is difficult to define what love actually is. Rilke explains what an ideal love relationship is, different errors young people make, and ways to correct them. His views on love and relationships are debatable and can be seen as both correct and incorrect. The error that young people often make with relationships is that young people jump into relationships to early. Young people do this because of several reasons: they are impatience, they possess what seems like an uncontrollable sex drive, and they have a social convention that makes them feel it necessary to have a significant other. Yet the problem lies not with their want for a relationship, because relationships are possible, rather in the way the youth throw themselves at the other person, abandoning their individuality to form a perfect, but unattainable, union. Rilke explains that impatience is a cause for a bad relationship. He says, â€Å" But young people who love each other fling themselves with the impatience and haste of their passion.† The two people do not truly know or respect each other. Instead they rush into a relationship and form a union with somebody that could be a complete opposite of what the other partner is looking for. When they do this both people compromise their values, beliefs, or way of life in order to keep the bond they share together. Therefore, they lose the individuality that once made them unique and special. Another cause for the error in young peoples relationships is a sex drive that they s... Free Essays on Rilke On Love Free Essays on Rilke On Love â€Å"Youthful Ignorance† â€Å"Marriage is a new task and a new seriousness a new challenge to and questioning of the strength and generosity of each partner and a great new danger for both.† With this definition marriage is presented as a business deal. However, marriage is not just two random people assigned to each other, instead it involves a connection between the two people called love. Since many people fall into and out of love it is difficult to define what love actually is. Rilke explains what an ideal love relationship is, different errors young people make, and ways to correct them. His views on love and relationships are debatable and can be seen as both correct and incorrect. The error that young people often make with relationships is that young people jump into relationships to early. Young people do this because of several reasons: they are impatience, they possess what seems like an uncontrollable sex drive, and they have a social convention that makes them feel it necessary to have a significant other. Yet the problem lies not with their want for a relationship, because relationships are possible, rather in the way the youth throw themselves at the other person, abandoning their individuality to form a perfect, but unattainable, union. Rilke explains that impatience is a cause for a bad relationship. He says, â€Å" But young people who love each other fling themselves with the impatience and haste of their passion.† The two people do not truly know or respect each other. Instead they rush into a relationship and form a union with somebody that could be a complete opposite of what the other partner is looking for. When they do this both people compromise their values, beliefs, or way of life in order to keep the bond they share together. Therefore, they lose the individuality that once made them unique and special. Another cause for the error in young peoples relationships is a sex drive that they s...

Arbotech Case Essay Example

Arbotech Case Essay Example Arbotech Case Essay Arbotech Case Essay This understates inventories. 3. Manipulation of physical counts of inventory: This overstates income tax expense and net income, inventories, retained earnings and income tax payable. This understates cost of goods sold. It was a ploy to overstate inventory to reduce cost of goods sold and inflate net income. 4. Failure to write down inventories adequately for product obsolescence: This overstates income tax expense and net income, inventories, retained earnings and income tax payable. This understates cost of goods sold. 5. Inclusion of certain costs in property, plant and equipment that the firm should have expense in the period incurred: This overstates fixed assets, income tax payable, retained earnings, operating expenses. This understates income tax expense. 6. Inclusion in advances to other technology companies of amounts that represented prepaid license fees: This overstates income net income, assets and retained earnings. This understates expenses on the income sheet. . Failure to provide adequately for unconvertible amounts related to advances to other technology companies: This overstates assets, retained earnings, income tax expense and net income. 8. Failure to write down or write off investments in other technology companies: This overstates assets, retained earnings, income tax expense and net income. D. Using information in the restated financial statements in ex 6. 31-6. 33, the financial ratios in ex 6. 4 and the information provided in this case, as a commercial banker, would you be willing to offer Arboretum a line of credit as of 7/31 year 7? If so provide the conditions that would induce you to offer such a credit. The conditions to offer such a credit depends on whether the company has recognized and dealt with its accounting regularities and can Arboretum continue to maintain product growth with its customer base. The negative cash flow is not uncommon with rapidly growing companies that must invest n accounts receivables and inventories. We know that all of the companies assets and capital are already used as collaterals. In order to provide credit, the company must allow the bank to audit the financial records of the company on a consistent basis to maintain ethical standards of reporting.

How to Become a Nuclear Medicine Technologist

How to Become a Nuclear Medicine Technologist When you hear the word â€Å"nuclear,† it might conjure up images of power plants and/or Homer Simpson hard at work. But did you also know that nuclear medicine is a cutting-edge Allied Health specialty that uses trace amounts of radioactive material to diagnose and treat patients?The Day-to-DayNuclear medicine technologists are highly skilled professionals who prepare radioactive drugs for patients, then use imaging equipment like computerized tomography (CT) scanners and magnetic resonance imaging (MRI) scanners to see how those radioactive elements respond in the patient’s organs and tissues, and diagnose diseases like cancer. The radioactive drugs, known as radionuclides, are administered safely, and the technologist is responsible for walking patients through every step of the process. Technologists also help explain test results to patients, and work with doctors to analyze the images and determine an official diagnosis.Nuclear medicine technologists typically wor k in hospitals, clinics, diagnostic laboratories, or physicians’ offices. The work week is a standard 40-hour one, although technologists (especially ones who work in hospitals) may be on call during off-hours.For more on nuclear medicine and what it’s like to be a technologist, check out these videos:Nuclear Medicine TWhat is Nuclear Medicine? An Illustrated IntroductionBecoming a Nuclear Medicine TechnologistThe RequirementsNuclear medicine technologists typically have an associate’s or bachelor’s degree, particularly from an accredited nuclear medicine program. And in fact, the American Registry of Radiologic Technologists only recognizes programs at an associate level or higher, as of 2015. About half of U.S. states require additional licensing for nuclear medical technologists, so be sure to check your own state’s regulations.The SkillsThe respiratory therapy field calls for a number of special skills and knowledge bases, including:Attention t o detailMath and science (particularly chemistry, physics, and biology)Critical thinkingPatient evaluationAnatomy and physiologyDisease managementMedical technologyThe PayPer the U.S. Bureau of Labor Statistics (BLS), the median salary for nuclear medicine technologists is $72,100, or $34.66 per hour. In addition, the field offers a lot of fulfillment for its members. According to a survey conducted by PayScale, the average nuclear medicine technologist gives extremely high marks for job satisfaction.The OutlookThis is a highly specialized field, and doesn’t necessary experience the same growth as some Allied Health careers, but the BLS predicts that the nuclear medicine technologist field will expand by at least 2% in the coming years.Interested? APPLY HERE

Air Pollution and Public Health Essay Example | Topics and Well Written Essays - 1250 words

Air Pollution and Public Health - Essay Example This research paper informs us that the state of public health in the recent years has decreased with increased cases of respiratory, heart and cancer cases on the rise in the United States and other countries across the world. This is particularly the case among the young and the elderly. In addition, exhaust from buses, cars and trucks contribute to the amount of green house gases in the atmosphere. This has led to global warming which has in turn brought about negative effects on health and the climate. Climate change due to global warming has seen temperatures rise leading to death of hundreds of people for example in Chicago due to heat wave. Further, global warming has led to return of diseases such as malaria that for a long time did not occur in United States. Droughts, hurricanes, storms are on the rise due to global warming. According to statistics, air pollution has contributed to 440 deaths each year. Healthcare facilities are increasingly reporting cases of asthma, bronc hitis, heart attacks and cancer. This is highly attributed to pollution particularly air pollution caused by the transportation industry. Exhaust from cars and related industries have contributed to increased levels of dangerous fumes and gases that have in turn greatly affected the state of public health. This study examines ways in which the transportation industry has contributed to poor public health through air pollution. The study will also suggest ways through which air pollution due to cars on the road can be reduced.... Further, global warming has led to return of diseases such as malaria that for a long time did not occur in United States. Droughts, hurricanes, avalanches and storms are on the rise due to global warming leading to more deaths of people around the world (Sierra Club 2). According to statistics, air pollution has contributed to 440 deaths each year in different ways. In Liberia, the well-being of the residents of Monrovia metropolitan area is threatened by air pollution. The ministry of health has recorded an increase in cancer and respiratory ailments in the past two decades. Increase in air pollution in Monrovia is attributed to the second hand cars imported into the country. Most of these vehicles are more than eight years old and significantly contribute to air pollution. Moreover, Liberia is one of the few countries in the world that still uses leaded gasoline. This has serious health repercussion on the population with increased cases of cancer. This is not helped by lack of st ringent environmental laws to protect the people against the effects of air pollution due to second hand cars and leaded gasoline (Nyepon para. 3-7). Of all the cars in use today across the world, light trucks and particularly the SUV is considered the biggest contributor of green house gases in the atmosphere. It emits 47 times more air pollutants than the average car contributing more than 20 percent of the total US carbon dioxide pollution. Despite the US government move to reduce the number of fuel guzzlers on the road, the number of SUV’s on the roads has increased. This is because the SUV is treated as a light truck meaning they are not held up to strict environmental standards as other cars. Light trucks were excluded as they were used to do manual work such as carrying

Feeling after concert Essay Example | Topics and Well Written Essays - 500 words - 1

Feeling after concert - Essay Example The cast of the Legions of Black Collegians despite coming from from various groups, nationalities, and backgrounds sung a unified and inspirational music for the audience. They have given each of the audience the hope and unity with their songs. The performances of the students of MU School of Music, Department of Arts and Department of Theatre have once again proven the high-quality education that they received from the university. They have given another concert that touched that lives of the audience. Presenting Thomas Jefferson’s life this year has given each audience the knowledge about the 3rd President’s significant contribution to the country. Aside from the lessons we learned in school, the concert have shown us how President Jefferson helped the United States of America became independent. As we know, President Thomas Jefferson was the Founding Father and principal author of the Declaration of Independence. However, some of us are not aware of this. A lot of us were also not aware of his contribution and efforts for the United States of America. Therefore, this concert has not only given an exceptional performance but also left awareness and memorable information for the audience to ponder. The Corps of Discovery Opera as well as Trey Makler contributed their superb performances for the audience. Makler’s music was very unique. He really stood out and made each one alive with his extraordinary performance. He has proven that he was worthy of the recognition for Sinquefeld Prize. The Corps of Discovery Opera also delivered a brilliant performance. The audience was in admiration as expected. The stage presence of the cast of the concert is very remarkable. They have portrayed composure and mastery of their crafts. The stage is simple and the lighting is visually acceptable. The performance area had the right decorations. The crowd focused on the casts on stage and their exemplary performance. The concert is definitely

Demonstration of the Value of Health, Safety and Environmental Essay

Demonstration of the Value of Health, Safety and Environmental Programs in Corporate Settings - Essay Example 75 million working days are lost because of on-job-hazards. $50 billion are given as compensation for injuries and deaths in organizations. $50 billion is spent on indirect costs like replacement, training and so on (Bohlander, 2004). On average $23,000 per serious accident- is the cost incurred by an employer in U.S.A. When a boiler explosion killed 6 workers at Ford's Rouge Power Plant, Ford was fined $1.5 million and directed to spend $6million on safety measures. The staggering number of work-related accidents is alarming. 6,026 U.S workers died recently in workplace incidents at work and 6.2 million suffered from workplace injuries and many go unreported. In 2004, 5,703 fatalities have been reported of which 1004 were due to contact with equipments,815 because of falls, 459 due to exposure to harmful substances and 159 due to fire and explosions. Organizations should ensure a safe work environment which protects employees from physical hazards, unhealthy situations and violence from other personal. This can be achieved by Safety and Health Programmes which strives to preserve the physical and emotional well-being of the employees. This is important because employees are the Human Resources of an organization who contribute towards organizational success. The Occupational Safety and Health Act (OSHA) was passed in 1970 to assure so far as possible every working woman and man in the Nation safe and healthy working conditions and to preserve human resources. The Occupational Safety and Health Act in 1970 created (OSHA) the Occupational Safety and Health Administration within the Department of labour. The importance of such laws can be well documented by the statistical survey of Occupational hazards. In 2000, 5.7 million injuries were reported in private sector alone. 5,915 fatalities were reported in 2000 alone due to industrial injuries. The Occupational Safety and Health Act laws cover all the employers and their employees except a few federal governments, or states or political sub-divisions of a state. However, even in such cases, each federal agency is required to establish a Safety and Health program monitored by the Occupational Safety and Health Administration. One of the key responsibilities of the Occupational Safety and Health administration has been the development of mandatory job safety and health standards, enforce these standards and monitor them. These standards have been classified into four categories. 1. General Industry 2. Maritime 3. Construction and 4. Agriculture. These standards cover the workplace, machinery, material, power sources, processing, protective measures, first aid and administrative requirements. The 'Federal Register' is the main source of information on proposed, adapted, amended and deleted OSHA standards. The Occupational Safety and Health Administration has the power to set standards on its own account or on petition from other parties, namely, The Secretary of Health and Human Services (HHS) and the National Institute of Occupational Safety and Health (NIOSH). Other bodies like state and local governments, nationality recognized standards organization, employer or labour representative can also initiate standard setting. The Secretary of labour is the person authorized by OSHA to conduct inspections of workplaces, to

The Economist Essay Example | Topics and Well Written Essays - 2000 words

The Economist - Essay Example The main publications and services offered by the Economist include The Economist newspaper, The Economist online, Economist intelligence unit, Economist Conferences, Economist Corporate Network, The World In and Intelligent Life; along with many other government and financial brands, a well represented reflection of the fact that this newspaper that had only 6,000 copies circulated in 1920, has expanded its operations widely by keeping up with the demands of the modern times (The Economist Group, Our Brands). Unlike many of its peers, who suffered immensely by the global recession of 2008/09, The Economist has been able to report a steady growth every year. In the year 2011, the Economist has reported an increase of 10% in its profits whereas its revenue grew by 9% as compared to the last year. Such an increase in profit has led to the 10% increase in the dividend s to the shareholders in the year 2011 as compared to that of last year and the credit has been given to their advertisi ng recovery along with increased investments in their brands, which led to an increase in their print as well as e-circulations (The Economist Group, Press Releases 2011). ... The Economist always had pride in targeting the smart and the successful of the lot as their target market and it was successful too, The Economist was and is always considered as a status symbol for the respective target market but in July 2009, the Economist launched a whole new approach to its marketing strategies by targeting not only the smart and successful readers but the readers of the curious kind. The sudden change in the overall approach to the magazine’s target market has proven to be very beneficial for the company as the magazine industry grows more competitive. It has helped the company in a consistent rise in the profitability and ensuring a positive return on the shareholder’s investments. According to the Porter’s Five Forces model, there are five main factors that contribute in determining the overall competitiveness of the magazine industry (Hill et al, 2010). Every factor will be discussed separately: Risk of entry by potential competitors: T he magazine ‘The Economist’ competes both on the levels of print media and electronic media as with the passage of time the whole industry has moved to more electronic versions of distribution. Although the internet media creates both excitement and paranoia at The Economist, still the magazine has been trying to maintain its individuality on the internet. Every article on the internet is always somehow related to any other article online, thus the same individuality that the magazine pertains on the print media has proven somewhat challenging. The magazine has introduced many new features online but to say that they haven’t reached their full potential will not be unjustified, whereas new emerging magazines are utilizing

Individual Developmental Plan Article Example | Topics and Well Written Essays - 1250 words

Individual Developmental Plan - Article Example While considering my future plans related to improving my education and professional level, I established that UNB best suites my inclinations and requirements. I intended to pursue my further studies for the Masters Degree in Business Administration at the University of New Brunswick, Canada. This was an opportunity for me to travel and reside in Canada where the culture was quite different from what I had been used to back in Saudi Arabia. Studying for my MBA at University of New Brunswick was a cultural experience in which I developed in the process of learning the new culture and adjusting to it. In essence, the Arabian and Canadian perceived me in different ways, and they brought out the dissimilar part of me through the social exemplification of culture and personality. Owing to the fact that the two cultures are quite dissimilar from each other, they exemplify different characters in me. For instance, the culture in Saudi Arabia portrayed me as a conservative, cultured and tra ditional man since the cultural inclination of Saudi Arabia rewards and appreciates such characters. So while in Saudi Arabia I epitomize the Arabian culture of being religious and cultured but in Canada, the culture perceived me as a liberal, talkative and funny individual due to the cultural background that appreciates such characters. Therefore, the cultural experience in Canada had a lot of impact on my personal character because it exposed certain areas in my personality that was perhaps hidden by the Arabian culture back in my native country. This was symbolized by the constant need for me to adjust to the new culture, which was quite dissimilar to my home culture that I was familiar with. Comparatively, the cultures of Saudi Arabia and Canada have a lot of features in common that I witnessed in my experience in both places. Basically, culture espouses similar values that bond the society together. For instance, the social values of Saudi Arabia and Canada are the same in the sense that they are governed by religious activities. Though the two cultures profess different religions, Islam for Saudi Arabia and Christianity for Canada, the religions play a defining role in social life and influence the social norms. Similarly, both cultures are based on strong family values which govern the society and the family values are founded on the principles of love, unity, and godliness. In my experience, I witnessed several points of divergence in the cultures, which stemmed from the fundamental principles governing the respective cultures. First and foremost is the aspect of religion, which is the basis of culture. In Saudi Arabia, the culture is purely based on the Islamic culture whereby worship is an integral aspect of the culture. The Arabian culture is inherently conservative, and social relations are restricted with boys and girls separated from each other. Canada, on the other hand, is a liberal society that is based on Christian ideals; the culture emphasi zes strong family values and contemporary social behaviors. My personal style had a lot of influence on the process of cultural development while studying in the University of New Brunswick. The similarities with the cultures lay in my

The Economist Essay Example | Topics and Well Written Essays - 2000 words

The Economist - Essay Example The main publications and services offered by the Economist include The Economist newspaper, The Economist online, Economist intelligence unit, Economist Conferences, Economist Corporate Network, The World In and Intelligent Life; along with many other government and financial brands, a well represented reflection of the fact that this newspaper that had only 6,000 copies circulated in 1920, has expanded its operations widely by keeping up with the demands of the modern times (The Economist Group, Our Brands). Unlike many of its peers, who suffered immensely by the global recession of 2008/09, The Economist has been able to report a steady growth every year. In the year 2011, the Economist has reported an increase of 10% in its profits whereas its revenue grew by 9% as compared to the last year. Such an increase in profit has led to the 10% increase in the dividend s to the shareholders in the year 2011 as compared to that of last year and the credit has been given to their advertisi ng recovery along with increased investments in their brands, which led to an increase in their print as well as e-circulations (The Economist Group, Press Releases 2011). ... The Economist always had pride in targeting the smart and the successful of the lot as their target market and it was successful too, The Economist was and is always considered as a status symbol for the respective target market but in July 2009, the Economist launched a whole new approach to its marketing strategies by targeting not only the smart and successful readers but the readers of the curious kind. The sudden change in the overall approach to the magazine’s target market has proven to be very beneficial for the company as the magazine industry grows more competitive. It has helped the company in a consistent rise in the profitability and ensuring a positive return on the shareholder’s investments. According to the Porter’s Five Forces model, there are five main factors that contribute in determining the overall competitiveness of the magazine industry (Hill et al, 2010). Every factor will be discussed separately: Risk of entry by potential competitors: T he magazine ‘The Economist’ competes both on the levels of print media and electronic media as with the passage of time the whole industry has moved to more electronic versions of distribution. Although the internet media creates both excitement and paranoia at The Economist, still the magazine has been trying to maintain its individuality on the internet. Every article on the internet is always somehow related to any other article online, thus the same individuality that the magazine pertains on the print media has proven somewhat challenging. The magazine has introduced many new features online but to say that they haven’t reached their full potential will not be unjustified, whereas new emerging magazines are utilizing

Latest Monitoring Tools Research Paper Example | Topics and Well Written Essays - 250 words

Latest Monitoring Tools - Research Paper Example However, the research indicated that the company’s rate of sales have not been majorly influenced by these social media sites owing to the fact that only 12% of its sales are influenced by comments on twitter, facebook and google+. This is an indication that clients spend more time of social media but, less time is spent on the company’s blogs or even its web page (http://socialmediatoday.com n.d). In order to improve the company’s sales through proper prediction of customers’ behavior in social media sites, the company can employ the use of Hootsuite: This tool assists company’s undertake their campaigns on social media regarding their brands (https://hootsuite.com n.d). It will also allow the company to measure the efficacy of social media on their sales hence assist in formulating solutions on predicted or potential challenges. This tool is easy to manage and above all its relatively cheaper as compared to other tools. 101 Vital Social Media and Digital Marketing Statistics. (n.d.). RSS. Retrieved February 11, 2014, from

Turner Thesis Summary Essay Example for Free

Turner Thesis Summary Essay Throughout history society has to go through many changes that not only affect many of the people but also the areas around the transformation. The main point of Fredrick Jackson Turner’s thesis is what the real essence of America is, and how we’re all influenced by the many changes we have to go through. He believes that American history should not be focused on the extension of European enterprise. The society will have to realize that America will have to be emancipated because of the fact that we had a country with an unlimited amount of boundaries and have to come to realization that we have many closed-spaced limits. The views in the seminal essay share his thoughts on the idea of how the frontier shaped American history. Turner thinks that frontier the is the main reason why America is the way it is today. With America expanding to the west and taking over, it was their job to adapt to the new environment. He focuses on the past and how people were fascinated with the frontier and the way the American West made people think about politics, economics, and culture and religion. Having to moving America to the west comes with many challenges, not only getting used to new things in the area, but also economic issues. You have to come into the new area, and start your new land there. The exploitation of the soil by a raising of unrotated crops of corn and wheat in sparsely settled farming. In the west, they had steady growth of complex nervous systems for the originally inert continent, this is the reason why are one nation today, rather than a collection of isolated states. Areas such as Wisconsin, where they developed a manufactured agricultural interest, and North Dakota, where they have exclusive grain raising, have all influenced these west areas economically. There were many historians who made the attempt to interpret political facts by the light of social areas and changes. They discovered that the growth of nationalism and the evolution of American political institutions were dependent on the advance of the frontier. The legislation of the west, which not only played the largest part of the activity conditioned on the frontier, also developed the powers of the national government. The subject of tariff and internal improvement is the main question that had to do with the slavery struggle in the west. The first frontier had to meet â€Å"Indian questions,† and those questions dealt with the composition of the public domain, the intercourse with other older settlements, of the political extension organization. There were land policies such as having to know the mining experience in regions like Wisconsin, Illinois, and Iowa, and the Indian policy had been a series of experiments on successive frontiers. Coming to the west, it was expected that getting used to the culture and the religion was a must. The French colonization was dominated by its trading frontier, and the English colonization was dominated by its farming frontier. The conditions of the frontier life came with smart traits of importance. Travelers works along each frontier from colonial days describe certain common traits. Turner states that the most effective efforts of the East to regulate the frontier and came through it educational and religious activity, by interstate migration and organized societies. After reading Turner’s Thesis, it is easy to understand the more important concept of moving the Frontier to the West. He states how we are influenced by the changes the America has to go through. He believes that the history of America should not be focused on the expanding of the west. Turner thinks that frontier the is the main reason why America is the way it is today. He focuses on the past and how people were fascinated with the frontier and the way the American West made people think about politics, economics, and culture and religion.

Sin Tax Bills Pros And Cons Economics Essay

Sin Tax Bills Pros And Cons Economics Essay With tobaccos and cigarettes being the major cause of lung cancer death s in the Philippines, advocates are pushing to pass the Sin Tax Bill. Sin tax bill is the tax levied on any products that are notorious to be harmful like cigarettes, alcohol and even activities like gambling. In connection to this, it is said to be effective in reducing behaviour of using such. This thesis paper aims to show the pros and cons of the Sin Tax Bill reforms to the Philippine economy, presented before the Senate and the House. There were three specific sin tax reforms discussed, the Abaya Bill, Recto Bill, and the Santiago Bill. This study accentuates that the approval of the said bill has its great advantages that will help the countrys economy, but its possible disadvantages must not be neglected. Moreover, the ideas written here are not against the bill, but therefore require further analysis and revisions that are deemed helpful to the Philippine Economy. Discussion Introduction According to the World Health Organization in 2009, tobacco is responsible for 12% of male and 6% of female deaths worldwide. The Acting Chief of NCI Tobacco Control Research Brach Chief, Michele Bloch, MD, PhD said that overall around the globe, there are 41% of men that smoke and only 9% for women; also it is estimated that the total number of tobacco-related deaths will rise from 6 million today to 8  million in 2030 (Fromer, 2011). Every day, a person dies from lung cancer in the Philippines. Tobacco or cigarette is the only legal consumer product that kills half of its users when used as directed by the manufacturer. And not only cigarettes, but as well as other socially proscribed goods such as alcoholic beverages, drugs and even soft drinks (in other areas), are considered to be undesirable or harmful, and thus were levied with higher taxes compared to the original by the government in laymans term: The Sin Tax. Sin tax in modern economic terms, are externality taxes, taxes designed to reduce behaviour which is known to be harmful to society' (Gifford, 1997. p.1). It is an excise tax on which its objectives is to make consumers lose interest in buying such by imposing taxes on goods that are known to be harmful and lethal such as cigarettes and liquor or activities like gambling (Philippine Daily Inquirer, 2012). Before, a Tiered Specific Tax system based on suggested retail price (srp) was put in place. Until the late Pres. Corazon Aquinos administration in 1986, reforms the tax system by changing the specific or unit-based tax to an Ad valorem Scheme, from where the price is based on the manufacturers, for cigarettes. From then on, sin tax bill was revised many times until the year 2004, where the Congress passed Republic Act No. 9334: an act increasing the tax collection; but this is widely considered to be ineffective and a watered-down law. On its implementation in January 2005, under this law, all brands of cigarettes and alcohol products are mandated to an increase in the excise tax rate every two years, up until the year 2011, where there will be specified varying rates of increases (Philippine Daily Inquirer, 2012). The matter on the issuance of the new sin tax bills proposed by different officials, mainly those of Abaya, Recto and Santiago, has caught many people in between two arguments. The Department of Finance wants the sin tax bill to raise P60 billion to fund the governments universal healthcare program, especially for the care of public hospital patients with lung diseases. The bills obvious benefit on its approval is more health-related, but there are still quite a number of critics against the approval of the said bill. Why? Because there are multiple reasons as to why the sin tax bill reform must not be approved and therefore must be a subject for further and more improved revisions. Different types of Sin Tax Bills proposed A data from the American Cancer Society and World Lung Foundation says, Despite the existence of laws that limit smoking, male Filipino smokers are among the top smokers in the world occupying the ninth spot following India and China among others (Manongdo,  ¶1). In accordance to this, many government officials started passing reforms of different kinds that are to change the current sin tax bill implemented. Firstly, the approved Abaya Bill: House Bill 5727, or the Act Restructuring the Excise Tax on Alcohol and Tobacco Products states that there will be equal taxes rates to be charged to any cigarette brands. With this, there will be competition between cigarette companies. Cavite Rep. Joseph Emilio Abaya agreed to amend the sin tax on tobacco products from unitary tax system to two tiers. Under substitute bill, there will be two tiers or groups for cigarettes while distilled and fermented liquor will have 3. Tier 1: Cigarette packs priced lower than 11.50php below are meted with a P12 tax on the first year and P24 on the next year; while on Tier 2: Cigarette packs priced 11.50php above are meted with P28.30 on the first year, and P30 on the second year. Indexation or increase will be 8% for every two years, until the year 2025. It has been over 15 years since a sin tax bill made it out of committee meetings in Congress. A landslide vote happened in June, where 210 lawmakers voted to pa ss the amended House Bill 5727, by Cavite Rep. Abaya. But the bill was watered down, since the bill aims to reduce consumption of tobacco and alcohol, especially among the poor, while raising additional revenues, which will be channeled to the governments health care program (Balea, 2012). According to Finance Assistance Secretary Teresa Habitan, amended version will only translate to P33 billion from the original plan of P60billion revenue. Secondly is the Recto Bill by Sen. Ralph Recto. For cigars, the current 2-tiered NRP-based structure shall be retained, but starting March 1, 2013, there shall be an increase to the ad valorem rates by more than 100 percent. Pursuant to Cathy Yamsuans report in the Philippine Daily Inquirer 2012, there will be an increase of 121 percent to hand-packed cigarettes taxes from P2.72 to P6 per pack beginning March 1, 2013, particularly in low-priced cigarettes. While mid-priced cigarettes, a 32% rise from P7.56 to a P10 tax; and high-priced cigarettes, a 17% increase from P12 to P14 tax per pack. Recto, however, presented a committee report that would raise only between P15 billion and P20 billion in additional sin taxes. Lastly is Sen. Miriam Santiagos proposed reform. Santiago said that under her bill, 85 percent of the P60 billion would be used for the government health program while the remaining 15 percent for safety nets that would ensure that tobacco farmers can shift to more lucrative crops like vegetables that have a bigger market than tobacco (Yamsuan, 2012,  ¶12). No more further discussions needed to Santiagos Bill because Juan Ponce Enrile, the current Philippine Senate President, noted that the Santiago bill is almost similar to the governments original position.  Sen. Miriam Defensor-Santiagos version of the Sin Tax Bill or the Senate Bill 3249 espouses a single tier excise tax scheme for cigarettes. The version reported out by Rectos Ways and Means Committee pushes a multi-tier scheme, while the House-approved bill is a two-tier system. Advantages There are a lot to mention when we look in-depth to the possible benefits, the country may be subjected to, that will be a great help to the society. Here, there are three main points that are most likely to be emphasized. First are the sin tax bills health-related purposes and benefits. Since the real reason behind the implementation of this law is to discourage the people, especially the youth to smoke cigarettes and indulge themselves to other vices, Department of Health (DOH) said that sin tax bill is a health bill. If this is approved, many Filipino lives will be saved if this law is effective enough after its implementation. As stated by The National Youth Commission (NYC), the number of young smokers in the country had increased. Two of five Filipinos aged 13 to 15 years old consumed tobacco last year. The increase in cigarette prices may thus limit the number of young smokers (Garcia, 2012,  ¶15). On the other hand when the Laylo Research Strategies made a poll survey on ho w will Filipino smokers react if there is an increase in sin taxes, the survey results confirms what the advocates have been saying higher tobacco taxes would accomplish: discourage consumption and therefore reduce the number of Filipinos who either develop diseases or die from smoking. The Southeast Asia Initiative on Tobacco Tax says higher sin taxes can help save 140,000 to 1.3 million Filipinos. With the pending Sin Tax bill likely to affect cigarette prices, 31% of the regular smokers said they will slowly stop smoking, while 17% will stop immediately (Rappler. 2012  ¶24). In a study on Tobacco and Poverty of the World Health Organization (WHO) in 2008, the annual government revenues of P23 Billion from tobacco taxes is not enough compared to the conservatively estimated P149 Billion annual economic losses due to expenses for productivity and health care costs of the top four tobacco related diseases: Cancer, Chronic Obstructive Pulmonary Disease, and stroke. (Manongdo, 2012). According to reports furnished, the money the government spends on tobacco-related healthcare issues is more than the revenue it gets from the taxes collected from tobacco and alcohol products. This means that the government is spending more to cure diseases chronic pulmonary diseases, heart disease, cancer, liver diseases etc. that are caused by the consumption of tobacco and alcohol (Garcia, 2012  ¶9). Secondly, with higher sin tax rates means higher government revenues. Lets say theres no existence of the sin tax bill, which means, 0% tax increase. With no tax, the government will only garner 25.4B php annually. But in consideration of the Rectos Bill, with 65% tax increase, there will 37.8B php revenue. While in Santiagos Bill, with 265% tax increase, there will be no less than 68.7B php revenue, which is by the way more than enough for the governments goal of 60B php. According to Dr. Antonio Dans, professor at the UP-College of Medicine, with the approval of 265% proposed tax increase by Santiago; chances are, smoking rates will go down to 26% from 31%.. That drop from 31% to 26% represents more than two million people stopping smoking. If you stop smoking, you will avoid death from 49 diseases that can kill you from smoking like lung cancer, coronary diseases, stroke, heart attack, chronic pulmonary diseases (Antonio, 2012,  ¶). Lastly, international smuggling of cigarettes will be lessened. According to Sen. Pia Cayetano, the Philippines has the second cheapest retail price in Asia (in terms of cigarettes). Even among the cheapest in the world, primarily because of relatively low tobacco taxes. Many other countries levied heavy amount of tax on cigarettes as part of their public health policy. Dr. Aida Yurekli, coordinator of the WHOs Tobacco-Free Initiative, says the nations low taxes on tobacco drive the foreign demand for illegal imports of cigarette from the Philippines.  He once thought the China is the main source of smuggled cigarettes, but he found out that there was a big number coming from the Philippines. Since tobacco companies are paying (low) taxes, they tend to overproduce. And an excess of 2 billion packs from the 5.4 billion packs to be produced this year, from which only 3.5 billion packs will be consumed, makes it suspicious (Merueà ±as, 2012). With the effectiveness of tax increase, Philippine cigarettes would not be any cheaper than before, and thus will discourage international smuggling, since tobacco companies will pay more taxes, and no longer will have rooms for overproduction that may end up as smuggled goods to other countries. Disadvantages Though many people, if asked, are pro-sin tax bill, due to its undeniable benefits, lawmakers, still, remain divided over the sin tax bill. Debaters tend to overlook the possible drawback, the sin tax bill, may offer to the countrys economy. Tobacco farmers are the most affected in the approval of the any bills mentioned above. La Union Rep. Victor Francisco Ortega said that many tobacco farmers were able to send their children due to their jobs in the tobacco industry. It has done more good, than evil, he said in an interview hosted by respected broadcast journalist Rappler editor-at-large Cheche Lazaro (Bisyo: A special report on Sin Tax, 2012). In the interview, Bayan Muna Rep. Neri Colmenares said, The government has not provided a comprehensive program for the support services, subsidy and assistance to tobacco farmers. Tobacco farmers will not benefit from the increase of retail prices of cigarettes increase due to sin tax. Therefore, the higher sin taxes will definitely negatively affect the tobacco industry, which will result into unemployment to huge industries like Fortune Tobacco and the likes. (Bisyo: A special report on Sin Tax, 2012)   In one of the three stated bills proposed above, specifically the Abaya Bill, inequity in pricing the goods may occur. If all brands will be taxed similarly, small scale companies are at a big loss and at the worst scenario, may stop production. Abaya suggested that equality in taxes will create competition between large scale companies and local tobacco companies; but the latter will be burdened more since bigger companies are far more able in paying the demand tax levied to their products. With high taxes means less production, which will end up to less profit by the company, and later on bankruptcy. On a debate, Sen. Ralph Recto said that if they tax too much, it may kill industries, and even the cigarette industry may be burdened too much already. Revenues may be lessened due to insufficient companies producing cigarettes, from where taxes are supposedly to be collected from. Too high taxes may result in less revenue. How? One of the debaters in the senate, Mr. Manos Koukourakis said, When you apply so high tax increases, people will find alternative ways to smoke (Bisyo: A special report on Sin Tax, 2012). Consumption did not diminish; on the contrary, it has increased. At first, sin taxes will give increased revenues for the government, but in no time, it will fall drastically. Why? Because of smuggling. Taxing cigarettes and other sin products will not make people quit intousing it. Its already an addiction and this simple means of increasing retail price is not the answer. Recto said in one of his reports, the solution is not to severely tax the sin products but to ban them completely. When the price of any product rises excessively, smugglers bring in cheaper products. So instead of discouraging consumption, the very high prices actually encourage it because the smuggled products are very cheap (Cruz, 2012, 4 ¶). A House leader from the Philippine delegation warned that if ever the government would not take a second look to these proposed sin tax bills, the signing of the free trade agreement (FTA) with EU or the European Union, may be put in jeopardy. The EU expressed their continuous objection to the sin tax bill. EU Trade Commissioner Karel De Gucht told the lawmakers that the approved House version and proposed Senate version will not pass the World Trade Organization (WTO) compliance because of unfair taxation (Luci, 2012). British American Tobacco (BAT) Philippines general manager James Michael Lafferty said, The current tax system has worked against the entry of new brands into the market  (Galang, 2012,  ¶46). Conclusion Sen. Miriam Defensor Santiago, one of the most vocal sin tax bill advocates said, When cigarettes and liquor are cheap, more people will use them- and so this has been the advocates standing point. The sin tax bill had been a controversial debate to the lawmakers. It made Sen. Ralph Recto, the chairman of the Senate committee, resign after numerous opposition from the Senate; he had Sen. Franklin Drilon take over his place after resignation. They even called his proposed bill a watered-down bill or ineffective. In the approval of the Sin tax bill, relations with the European Union may be affected. If ever the Philippines free trade with EU will be cut-off, our economy will lose a lot. And not only that, since Lucio Tan, a renowned business tycoon, is the owner of the biggest tobacco company in the country, the Fortune Cigarette, increasing of taxes to the sin products might be reflected to other major companies under him as well, like those of Philippine Airlines and the likes. All these factors will not increase the governments revenues, and on the other end might be the opposite. Therefore the sin tax bill has defeated its main purpose of raising revenues. Also, the argument of the pro-sin tax bill that higher taxes would discourage smokers is a mere assumption. They have not presented clear provisions and relied on surveys, which is not at all very reliable. Then again, according to Benjamin Diokno, professor of Economics at the School of Economics, UP Diliman and former secretary of budget and management undersecretary for budget operations in the Aquino 1 administration, talking about the threat of smuggling, it is real, and ignoring it would be a monumental mistake. The country has been facing a lot of smuggling cases in other products like rice, oil products, and other consumer goods continuously. And the possible addition of cigarettes to be smuggled would be a lot of work for the Bureau of Internal Revenue, which he considers weak (Diokno, 2012). But behind the drawbacks mentioned, there are a lot of other alternatives, other than taxing, that may discourage and lessen the use tobaccos and cigarettes. One suggestion is the proposal of former Health Secretary Esperanza Cabral to put graphic photographs of smokers with lung or mouth cancer on the packs of cigarettes, and they believe it should scare some of them into stopping smoking. Though most of the tobacco industries are against it, the Philippine Senate and Congress are also in debate about it. Another suggestion is the prohibition of smoking in the public, from which the Senate lose the case against tobacco companies. In the question of what would be the most effective among the proposed bills. The countries Vietnam, Cambodia and Laos currently part of this worlds emerging economies use ad valorem rates in taxing their products like tobacco and alcohol. These countries must have adopted ad valorem taxation, after learning the best practice from their foreign tax consultants. The Philippines is the only country in the region that uses specific rates  (Diokno, 2012,  ¶7). On the contrary, eeconomist and former Economic Planning Secretary Solita Collas-Monsod at a forum on Tuesday, September 18, 2012 said that the tobacco industry players are disseminating about the possible aftermaths of the proposed sin tax measure on the Philippine economy, from which she considered as all lies. She opposed all the issues discussed and declared that these are just false claims (cited from Fonbuena, 2012). But experts urge the Senate to use the proposed bill of Sen. Miriam Santiago. This, Santiago said, would help avoid the 240 deaths daily among Filipino smokers with P200-billion health costs to government. It hews much more to the actual realities and the actual principles that we want. If everybody is in favor of a sin tax bill, lets start with that sin tax bill, economics professor Solita Monsod commented to Santiagos version of the bill, from where tobacco and alcohol products projected tax revenues will be around P60 billion (cited from Chua, 2012,  ¶3). The author is not against the approval of this bill, but thus, is in favor of the amendment and better revisions of the sin tax bill. People must look not only to the possible advantage it may bring, but one should always be aware of the possible drawback it will take along its process. The benefits, the sin tax bill, will bring the Philippines is undeniable. Health-related and even revenues is a given. But the fact it has taken a long course of almost 16 years of amendment, has a reason. There are multiple reasons as to why the sin tax bill reform must not be approved and therefore must be a subject for further and more improved revisions; and this reasons must not be neglected.