Legal Requirements for Employee Benefits Essay

As we discussed earlier in this chapter, some benefits are required by law. This requirement adds to the cost of compensating employees. Organizations looking for ways to control staffing costs may look for ways to structure the workforce so as to minimize the expense of benefits. They may require overtime rather than adding new employee, hire part-time rather than full-time workers(because part-time employees generally receive much smaller benefits packages),and use independent contractors rather than hire employees. Some of these choices are limited by legal equirements, however. For example ,the Fair Labor Standards Act requires overtime pay for nonexempt workers, as discussed in chapter 11. Also,the Internal Revenue Service strictly limits the definition of â€Å"independent contractors,â€Å" so that employees cannot avoid legal obligations by classifying workers as self-employed when the organization receives the benefits of a permanent employee . Other legal requirements involve tax treatment of benefits ,antidiscrimination laws, and accounting for benefits. Tax treatment of benefits A modern, flexible benefit plan provides a number of potential tax advantages to employees and employers. Employees A flexible benefit plan allows employees to choose to swap some of their existing benefits or purchase benefits from a menu of options. Payments in excess of the employees spending allowance are normally collected via a gross salary adjustment. If employees exchange salary for tax exempt benefits (pensions, life cover, childcare vouchers, mobile phones, etc. ), they do not pay tax or National Insurance on the amount exchanged. This gives a basic rate tax payer earning less than the National Insurance (NI) Upper Earnings Limit (UEL) a saving of 33% compared to receiving the money as salary. For example, an employee that exchanges ? 200 per month of their salary for childcare vouchers and additional pension payments will save ? 792 in tax and NI compared to taking the money as salary. Even if the benefits are not tax exempt, employees can still exchange salary for employer provided benefits and, whilst they will be charged income tax, they save NI as their salaries have been reduced by the value of the benefit. This gives employees earning under the UEL an 11% saving. Employers Employers participating in a flexible benefit plan do not pay employer’s NI on payments on payments to exempt benefits. If these payments have been exchanged from salary by employees then the employer will save 12. 8% employers NI on the amounts. For example, an employee that exchanges ? 200 per month of their salary for childcare vouchers and additional pension payments will deliver an annual NI saving to the employer of ? 307. Antidiscrimination Laws  Legal treatment of men and woman includes equal access to benefits, so the organization may not use the employee’s gender as the basic for providing more limited benefits. That is the rationale for the Pregnancy Discrimination Act, which requires that employers treat pregnancy or childbirth, the employee needs time off for conditions related to pregnancy or childbirth, the employee would receive whatever disability benefits the organization offers to employees who take disability leave for other reasons. Another area of concern in the treatment of male and female employees is pension benefits. On average, woman live longer than men, so on average, pension benefits for female employees are more expensive (because the organization pays the pension longer), other things being equal. Some organizations have used this difference as a basis for requiring that female employees contribute more than male employees as a basis for requiring that female employees contribute more than male employees to defined benefit plans. The Supreme Court in 1978 determined that such a requirement is illegal. According to the Supreme Court, the law is intended to protect individuals, and when women are considered on an individual basis ( not as averages ), not every woman outlives every man. Age discrimination is also relevant to benefits policies. Two major issues have received attention under the Age Discrimination in Employment Act (ADEA) and amendments. First, employers must take care not to discriminate against workers over age 40 in providing pay or benefits. For example, employers may not set an age at which retirement benefits stop growing as a way to pressure older workers to retire. Also, early retirement incentive programs need to meet certain standards. The programs may not coerce employees to retire, they must provide accurate information about the options available, and they must give employees enough time to make a decision. In effect, employees must really have a choice about whether they retire. When employers offer early retirement, they often ask employees to sign waivers saying they will not pursue claims under the ADEA. The Older Workers Benefit Protection Act of 1990 set guidelines for using these waivers. The waivers must be voluntary and understandable to the employee and employer , and they must spell out the employee’s rights under the ADEA. Also , in exchange for signing the waiver, the employee must receive â€Å"compensation† that is , greater benefits than he or she would otherwise receive upon retirement. The employer inform employee that they may consult a lawyer before signing, and employee must have time to make a decision about signing-21 days before signing plus 7 days afterward in which they can revoke the agreement. The Americans with Disabilities Act imposes requirements related to health insurance. Under the ADA, employees with disabilities must have â€Å"equal access to whatever health insurance coverage the employer provides other employees. â€Å"Even so, the terms and conditions of health insurance may be based on risk factors -as long as the employer does not use this basis as a way to escape offering health insurance to someone with a disability. From the standpoint of avoiding legal challenges, an employer who has risk-based insurance and then hires an employee with a disability is in a stronger position than an employer who switches to a risk-based policy after hiring a disabled employee. Accounting Requirements Companies’ financial statement must meet the many requirements of the Financial Accounting standards Board ( FASB) . These accounting requirements are intended to ensure that financial statements are a true picture of the company’s financial status and that outsiders, including potential lenders and investors , can understand and compare financial statements . Under FASB standards, employers must set aside the funds they expect to need for benefits to be paid after retirement, rather than funding those benefits on a pay-as-you-go basis. On financial statement, those funds must appear as future cost obligations. For companies with substantial retirement benefits, reporting those benefits as future cost obligations greatly lowers income each year. Along with rising benefits costs. This reporting requirement has encouraged many companies to scale benefits to retirees. Summarize the regulation affecting how employers design and administer benefits program. Employers must provide the benefits that are required by law, and they may not improperly classify employees as â€Å"independent contractors† to avoid paying benefits. Tax treatment of qualified plans is favorable, so organizations need to learn the requirements for setting up benefits as qualified plans-for example, ensuring that pension plans do not discriminate in favor of the organization’s highly compensated employees. Employers may not use employees’ gender as the basis for discriminating against anyone, as in pension benefits on the basis that women as a group may live longer. Nor may employers discriminate against workers over age 40 in providing pay or benefits, such as pressuring older workers to retire by limiting retirement benefits When employers offer early retirement, they must meet the requirements of the Older Workers Benefit Protection Act of 1990. Under the Americans with Disabilities Act, employers must give disabled employees equal access to health insurance. To meet the requirements of the Financial Accounting Standards Board, employers must set aside the funds they expect to need for retirement benefits ahead of time, rather than funding the benefits on a pay-as-you-go basis

Go Glow Grow Essay

Go Glow Grow is a nutrition curriculum developed for preschool children. In conjunction with the book Go Glow Grow: Foods for You, children learn about healthy eating, exercising and the importance of hand washing. Using a simplified version of MyPlate, children learn the connection between healthy foods and what they do for the body. †¢Grains are Go foods, they help you run, jump and play all day. †¢Fruits and vegetables are Glow foods; they help you have shiny hair and sparkly eyes. †¢Milk and meat & beans are Grow foods, they help you to grow big and strong. Each lesson includes teacher background information, two activities, snack recipes, and review questions. There is also a take home letter telling parents what their child learned along with an activity and snack recipe to make at home. Glow Foods Apple- Vitamin C Grapes- A, C, B6, Antioxidant Chico-Vitamins, Minerals Pechay- Vitamin A, C, Calcium, Phosphorus Monggo- Protein and Dietary Fiber Malunggay- Iron, Vitamin B, Calcium, Vitamin A Potato- Carbohydrates, Vitamin C, Iron, Fiber Vitamin B-6 Squash- Beta-carotene, Vitamin A and C, magnesium, fiber, folate, riboflavin, phosphorus, potassium and Vitamin B6 Grow Foods Fish- Protein, Zinc, Calcium Chicken- Zinc, Protein, Iron, Vitamins, Minerals 1. Go: Carbohydrates Foods rich in carbohydrates, or â€Å"Go† foods, provide healthy energy. â€Å"Go† foods include bread, cereals, pasta, potatoes and rice. Carbohydrate-containing foods are often high in B vitamins, fiber and other essential nutrients, and are a vital source of energy for the brain. An athlete might eat a plate of pasta before a competition to provide her with  the energy to compete at her best. According to the Food Pyramid, developed by the US Department of Agriculture (USDA), a healthy diet includes six to eleven servings of breads/grains per day. 2. Grow: Proteins Foods rich in proteins, or â€Å"Grow† foods, are foods essential for growth and healthy body development. These include milk and dairy products, eggs, meat, fish, nuts, beans and avocados. Proteins strengthen the bones and build healthy muscles. â€Å"Grow† foods keep the heart strong, and help repair and fortify body tissues. Protein foods are often rich in vitamins and minerals. For instance, salmon is high in calcium, magnesium, Vitamins D and E, and Omega-3 fatty acids. The USDA Food Pyramid recommends two to three servings of dairy foods, and 2-3 servings of non-dairy proteins per day. 3. Glow: Fruits and Vegetables Fruits and vegetables, or â€Å"Glow† foods, enhance the glow of skin and hair. Glow foods such as spinach, broccoli, oranges and plums are high in fiber, vitamins and minerals. Soluble fiber such as prebiotics help nourish the friendly bacteria (probiotics) in the intestines to encourage healthy digestion. â€Å"Glow† foods are also rich in valuable antioxidants. Antioxidants include vitamins E, A and C, and minerals such as selenium. These help fight cell damage to keep the immune system healthy.

Discuss the Advantages and Disadvantages of Advertisements Essay

Topic: â€Å"Advertisements do more harm than good. † Discuss. In general, advertisements promote products or services to the public. Advertisers use all sorts of gimmicks to promote their own product. For example, fast-food restaurants promise attractive toys and prizes in â€Å"scratch and win† competitions. As a result, children badger their parents to take them to that particular fast-food restaurant. Many advertisements make misleading claims and promise instant solutions to people’s problems. For example, an advertisement may depict a pimply boy being surrounded by pretty girls as soon as he applies a particular brand of pimple cream. Though many know that this is an exaggeration, they may still cling to the hope that it may be true and rush out to buy the cream and try it out. When the claims are not matched in real life, it can cause a lot of frustration. In my view, the greatest harm advertisements cause is that they nurture superficial values in people. People lust for products they cannot afford and some even resort to illegal ways of getting money in order to obtain them. This in turn breeds a class of snobbish people who only respect others for the material things they possess. However, advertisements are inevitable in a modern society that depends on trade and production. Advertisements inform the public about the products that are available in the market. Furthermore, advertising is a booming industry. This contributes greatly to the economy of the country. In fact, advertisements create competition among producers. As a result, they constantly try to upgrade the quality of their products and services to outdo their rivals. This also encourages creativity and talent among the advertisers. In conclusion, I feel that it would be impossible and unwise to ban advertisements. However, I feel that it is important to control their influence. The government can do so by imposing stringent rules on advertising methods. Internet connecting people Do you play games on-line ? Do you send e-mail messages to your friends ? Do you surf web to get information ? You can do all these things through the internet . So I think the internet has many advantages in our life. Firstly, the internet is a great source of information. You can get almost every kind of information such as news, articles, weather forecast ,†¦And it is always availble whenever you want to use it. Seccondly, the internet is also a great source of entertainment. You can listen to music, play games, watch movies, †¦. Thirdly, the internet is a very fast and cheap way to communicate with friends and relatives by means of e-mail, chatting, webcam,†¦Although you are far away from your family, you can see them through webcam and talk to them normally. Thank to the internet you can also make many new friends. Next, the internet plays an important education role. It provides many opportunities to broaden knowledge in almost every subject. You can learn E on-line, take an on-line course,†¦ect Finally, the internet is a convenient medium to do shopping, book a room in a hotel or buy a ticket to see a play without going out. Today, the internet is a highly effective tool for communicating, for gathering information and for cooperation between distant locations. Millions of people worldwide are using the internet to communicate ,share information, make new associations ,†¦. But on the other hand, the internet has some limitations . It is time-consuming if you don’t know how to use it properly. It is also dangerous beacause of virus and bad programs. Sometimes the internet users have to suffer various risks such as spam or electronic junk mail and personal information leaking. So while enjoying surfing, be alert ! Therefore, the internet is very useful but whether it is good or bad depends on the way you use it. Good and bad things of Change In our daily life, different kind of human has various characteristics and lifestyles. Some people prefer staying the same whereas the others prefer changes. In my point of view , I frankly say that change is an indispensable factor in developing human and society process. The first reason I choose change is that every minute, our society is changing. If it comes to a standstill, how can we keep up with pace of this world . Changing pushes the development of society from ancient time to modern period. Thus, we can have chances to expose with advanced technology and convenient facilities. Moreover our life standard is increasing and improved. For instance, by changing solar energy into heat and electricity, people can find a new way to prevent the energy shortage. Or a students know to change their studying method properly for himself, he ‘ll certainly get good results. The second reason is that changing opens up chances for people to improve themselves. If you don’t want to listen to other’s opinion and resist yours, you ‘ll never get better. It also form bad characteristics,Conservative person are narrow-minded and selfish. They only think of themselves and can do any thing even hurting the others to protect their thought. In contrast, a person who is modest and always crave for learning will be respected and admired by many relatives and companion around them. The third reason is that changing assists us to explore our talents better and deeper. Only by overcoming storm or big change can you become more maturer and stronger. Changing is precious experiences in your career and life. For example, somw people like challenges and want to change their job. Even in crisis economy, job is very difficult to find, they still want to choose a suitable job for them . Through it, they will find their real abilities and try hard to achive their goals. In a nutshell, I think changing is always a good thing . Nobody can deny the convinience and huge benefits it brings to our society and human.

Just-In Time Production Research Paper Example | Topics and Well Written Essays - 750 words

Just-In Time Production - Research Paper Example The second way through which labor costs can be reduced is the introduction of more efficient production machinery which will take over some of the work done by workers and this will ensure that only the most essential workers are kept at the work place, hence a reduction of labor costs. Cutting production cycle time is very essential in a just-in time production system because the manufacturing company (HMC) is able to increase its overall production efficiency (Gupta, 1997). This not only ensures that the production time of automotive parts is reduced but it also ensures that there is a reduction of the cost of production. Shorter and more efficient production cycles should be adopted not only to speed up the production process but to also keep up with the consumer demand for the automotive parts. A good way of cutting production time is by ensuring that a production system is developed where a specific product is produced at a single work station instead of being pushed forward to another work station when only partially completed, like the outsourcing system which HMC had previously adopted. This will reduce the pilling up of unfinished work which need immediate attention and will instead cut the production cycle, therefore increasing the overall production efficiency of the HMC manufacturing plant. ... It is best to only order raw materials when a customer makes an order for a product, ensure that the raw materials arrive in time for it to go into production and most important of all, to ensure that the product is finished on time and it is shipped to the consumer using the fastest means available to establish a reputation for efficiency. A swift and efficient system of production ensures that there is a minimal amount of inventory and these results in a reduction of inventory costs (Schniederjans and Cao, 2001). The reduction of expediting costs is very important for HMC due to the large amounts of money it is able to save in the process. Many manufacturing companies spend a lot of money annually in a scramble to ship their products on time and this is mainly due to the fact that the planning and scheduling requirements of many of them are not homogenous. It is therefore necessary for HMC to keep its planning and scheduling requirements homogenous in order to increase efficiency a s well as to reduce their expediting costs. It is important to produce the right automotive parts at the right time in order to reduce the cost of obsolescence. Producing too many of such automotive parts at the same time leads to a congestion of the production cycle and this makes it difficult to ship products on time. Thus it is necessary to ensure that all the orders made by customers are dealt with quickly and are finished and shipped on time so that no additional costs are incurred by the manufacturing company (Stuart et al., 2005). Space utilization in HMC’s manufacturing plant is necessary for the purpose of efficient production. The company should change its manufacturing system from a batch production system to

Summary of story Assignment Example | Topics and Well Written Essays - 250 words

Summary of story - Assignment Example The baby reminds the two of the love, peace and stability they once created. However, as the two parents begin fighting over the baby and pulling her the baby begins to cry thereby symbolizing the disunity and commotion the two create in the family. They pull the baby mercilessly as he continues crying. The woman manages to pull the baby from the man’s grip, and the author ends the story in a suspense. The suspense about the baby’s future portrays the suspense in the conflict between the two, which also remains unresolved. The baby is an integral symbol in the short story. He symbolizes the peace and love that once existed in the family to the distrust and disharmony the two experience later. The baby heightens the conflict in the story and influences both the course of the conflict and its subsequent resolution. While the conflict remains unresolved, the two parents are likely to consider the baby’s welfare when doing

ICS Extra Credit Assignment Example | Topics and Well Written Essays - 1000 words

ICS Extra Credit - Assignment Example This pattern may continue or new words are introduced and the pattern is repeated for a whole song. Depending on artists, songs may have different patterns because their beauty and melody are brought out differently. Irrespective of which pattern is adopted by a performer, the crowd is always left yearning for more performance. One of the renowned Ranchera music performers is Vicente Fernandez who electrifies crowd with his unmatched performance and stage presence. Despite of his Latino affiliation, his performances in US are usually filled to capacity owing to his great stature in ranchera music. His stage presence is often enhanced by supersized sombreros and backed by an orchestra of guitar or string players that belch out sweet melodies. Most of ranchera performers have operatic voices that delve into the emotional spectrum of the crowd for better artistry connection. The rhythms being let out are quite scintillating and relaxing which work out the crowds to fever pitch. Much of this has been attributed to the fact that the songs talk about love which is a common phenomenon that unites people. No wonder ranchera music performances are flocked by people of all cultures in US and around the world. Akoma Arts Culture Drum Performance This is a cultural performance that is inspired by African culture specifically from West Africa. The word Akoma is borrowed from Ghana language known as Akan and is used is associated with such attributes as patience and consistency. People have to be very patient and keen during performances so that they grasp the proceedings of beats and enjoy it. As the name of the performance suggests, the main instrument here is the drum. However, these drums come in different shapes, types and sizes which are performed together by different players to enhance the tone of the melodies. Once in while there are singers who sing or recite poems or words to accompany their drum rhythms. To make the performance more colorful, artists are usually clothed in different attires and ornaments which reflect the culture where the performance has originated from. This cultural performance is not limited and segregated to shows from Africa but other cultures are also incorporated during performance. Such incorporation is undertaken under the spirit of tolerance where Caribbean and Latino artists are also included. It would be quite monotonous to have only cultural performance from Africa origins whereas the US has people of diverse cultural backgrounds. The most interesting and captivating element of this performance is the variation in vocal expertise and exhibition of interesting traditional dances. Singers and dancers usually respond to the rhythmic proceedings of the drummers who dictate the tempo and tone of performance. The displays are simply amazing especially dancers perform to high pitched rhythms and fast routines which are done by different groups. Some routines are short while others are a bit long because they combine singing and dancing in traditional regalia. Movable Feast Culture Events As the name suggests, movable feast culture events are held annually in different states to celebrate the cultural diversity of foods that are consumed in US. The foods present are usually both highly nutritive and others are junk which are offered to the crowds that flock these events. It is always organized in such a way that food is brought in trucks which may either be prepared on the ground or

Patient Diagnosed With Cancer Essay Example | Topics and Well Written Essays - 1750 words

Patient Diagnosed With Cancer - Essay Example Tabitha is a 1-year-old patient who was diagnosed with cancer two years ago and has received two courses of chemotherapy. She understands and respects every decision with regards to treatment and is due to have another round of chemotherapy. The treatment can make a 30% chance of survival or approximately two years. Without this, Tabitha will die within three months. Tabitha has a good relationship with the clinical team. She also has a supportive family and friends all throughout the treatment. She attends the local school when she is not sick and lives with her brothers and parents. The ethical dilemma started when Tabitha refused consent chemotherapy because of being fed up in the hospital to receive unpleasant treatments. According to the ANMC National Competency Standards for the Registered Nurse Section 2.3 (2008), a registered nurse practices in a way that acknowledge the dignity, culture, values, beliefs, and rights of individual groups, including the consideration of individ ual/group preferences when providing care (p. 3). Respecting Tabitha’s refusal to treatment is in line with the practice of professional and ethical nursing framework; however, doing so might sacrifice the safety of Tabitha and death within three months. The legal issue in this case study centered on Tabitha’s right to make a decision. Although she is mature enough to understand the treatment and her parents are supportive of the decision to refuse chemotherapy, she is still a 16-year-old patient.

The LE-PEST C Analysis of Sainsbury Research Paper

The LE-PEST C Analysis of Sainsbury - Research Paper Example This paper illustrates that the food industry in the U.K has not been spared by the world financial crises and the changing economic times, with this in mind that most businesses have to re-evaluate and do their LE-PEST C analyzes. An example of such analysis is that of the J Sainsbury plc. The commercial sector is experiencing a worst financial crisis globally and all business ventures with interests in financial sector like the J Sainsbury plc are affected by the problem. J Sainsbury plc is the topmost food retailer in the United Kingdom, consisting of a series of diversified business venture units that include; supermarkets, JB Beamount, Jacksons stores and an online Sainsbury's business and bank. The major organizations objective is to provide customers with a variety of products and services that meet the diversified customer requirements while at the same time giving the investors good and consistent financial returns on their investments. The business diversity has been aiming at exploiting different aspects of production and different opportunities so as to develop individual capabilities that payback in terms of business success. The company is working had to establish its policy as a tradition to meet the customer requirement bearing in mind that achieving this is of mutual benefit, plus working together with the suppliers to keep up the productions lines running and maintain their presence in the market. It is estimated that J Sainsbury plc employs over 14.8 thousand workers committed to serving their customers. The LE-PEST C is an acronym for analysis of business environmental factors under the following; L- Legal environment, E- Economic environment, P- Political environment, E- Ecological environment, S- Socio-cultural environment, T- Technological aspects, and C- Competitive environmental factors. For the J Sainsbury plc LE-PEST C analysis, it's very critical that recommendations should be drawn based on the conclusion made in the evaluation of t he environmental factors that influence business operation. The British government is said to be planning a change in its financial policies that would reduce problems in liquidity of financial institutions as well as taking care of potential market abuse in the financial services industry. The law in the United Kingdom provides tough regulations on the packaging and labeling of food products. The regulations are government's policies and that any violation of them is punishable by the law.

Making Sense Essay Example | Topics and Well Written Essays - 1500 words

Making Sense - Essay Example to decide whether whatever going on is true or false, and whether it is good or bad. Making sense is a way to fulfill the curiosity of a person, and can be understood in levels of experiences which include; the five senses, affections and the memories whereby without these the experiences would be just plain data. Thus, to make sense of the data situational analysis is important i.e. what would be most suitable in a particular situation which would in turn lead towards good decision making. Moreover, to make good decisions, authenticity is the key, which is further characterized by experience, understanding, judgment and decision to decide if we are responsible or not. The most interesting part of making sense in this chapter was the proposition that we as humans are all truth seekers, we want to make sense of the world because we keep wondering, and we are always striving to remove the confusion around us, also because we are curious. These are all those realities which we can`t ign ore, and even practically speaking makes perfect sense as that is why we want to make sense of the world. Chapter 4: Making Sense, Epistemology This chapter focuses on the epistemology of making sense i.e. the philosophy behind making sense, which can be divided into four levels. These levels or stages include experience, understanding, judgment and decision. ... The external factors of perceptions include senses while the internal factors include affect (emotions etc). Further comes understanding and we can distinguish experience from understanding by considering that while experiences are singular, understanding involves concepts which are multiple and complex. To understand meanings, one should be innately curious which arouses the Eurika Movement i.e. the insights. Also, interests for understanding may b natural or cultivated while interests depend on the internal factors, thus in other words understanding involves intellect. On the other hand, judgment involves verification which implies that it means evidence. Experience and uncertainty principals are required to make judgment. Moreover, being judgmental means being reasonable. The most interesting and insightful part of this chapter involve the curiosity principal which is a must to understand, i.e. the Eureka Moment is induced by the tension of enquiry i.e. being curious. Therefore, b eing curious is naturally a pre-requisite of developing an understanding or in other world for understanding concepts intellectually. Chapter 5: Practical Wisdom This chapter aims at critically understanding the concept of morality and goodness, what we view as the moral agents etc. Also, this chapter intends on appreciating the structures created by humans which makes us authentic people. Lastly, to help us understand the levels of transcendence is also another purpose of the chapter. Firstly, we need to understand that morality is a characteristic found only in humans, and not found in other natural species, i.e. the Flora, Fauna or other cosmic forces. Morality is related to rationality and it is grounded in our religion, philosophy and hedonism. Next comes the concept of moral

Cyclical Political Theory Essay Example for Free

Cyclical Political Theory Essay Personally, I subscribe to the opinion that what we have in this world is a necessary connection between things. Technically, something can not come out of nothing. Actions are interrelated and whether we accept it or not, they overlap. Thus, I accept George Modelski’s position in his cyclical political theory. However for me, this principle is not only limited to only political events but all areas of life. In the case of World War I and World War II, I hold the position that both of them are not two separate political events. Why do I hold this claim? The truth is that if we look at both events critically, one would see that both wars are one and the same, only that it was fought in different locations and at different years. I provide the reasons for my position below. To begin with, the issues that surrounded the war are one and the same. The Germans wanted to dominate Europe and knew that to achieve this, they had to root out some other powerful nations like France, Britain, Russia and America. The German leaders also felt threatened by the expansion of Russia and wanted to root them out before they could overshadow the Germans. Furthermore, both of them were between colonial Lords. Apart from this, both wars was a scenario where the good guys are trying to stop the bad guys – the Allies being the good guys while Germany and their alliance being the bad guys. In both wars, we see elements of ideological propagation where one party wanted to feed their ideas to the other party. Summarily, I believe that the world war two was just a way of bringing what could have been brought to an end in World War I to an end. It involved the same set of people who were fight for the same cause and wanted to achieve the same results. Reference: †¢ Microsoft Encarta Dictionary 2008, â€Å"World War I†. †¢ Colby University Website, â€Å"German Responsibility for the Outbreak of the War† Retrieved August 5, 2008 from http://www. colby. edu/personal/r/rmscheck/GermanyC1. html †¢ Daniel Pipes, â€Å"Similarities in treason during World War II, the Cold War, and now† Retrieved from http://www. danielpipes. org/comments/11660 August 5

Risks of Engineered Nanoparticles for the Environment

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

Analysis of To His Coy Mistress by Andrew Marvell Essay -- To His Coy

Andrew Marvell’s â€Å"To His Coy Mistress† is in my opinion an excellent poem about a subject matter we can all understand and most of us can relate to: a love just beyond reach. This is the primary reason I believe it is most suited to be in a college textbook. One of the hardest things to accomplish in a poem written for uninterested college students is making it understandable and enjoyable by the audience, but this poem does it very well. In doing so, however, it also includes several important elements of poetic language that will educate the reader while at the same time keeping him or her interested. The initial paragraph lures the reader into believing that this is a happy lover’s poem written to woo a woman with whom he is in love. The steady string of compliments mesh together very well and leave a warm and happy image of the pair’s relationship. The imagery is wonderful as well, as in this example: â€Å"My vegetable love should grow / Vaster than empires, and more slow† (Marvell 11-2). This sentence inspires a mental picture of a sweeping kingdom and all the vastness th...

Analysis of Epic Poems Essay -- Epic Poetry Iliad Greece Greek Literat

Analysis of Epic Poems An epic poem is a long poem that tells a story about heroes. The Iliad is a great epic poem written by Homer in the 8th century BC, reflecting on events that occurred around 1200 BC during the time of the Olympian religion. â€Å"There were twelve chief gods who supposedly lived in Mount Olympus, the highest mountain in Greece. The twelve Olympian gods were common to all Greeks, who thus shared basic polytheistic religion (Spielvogel 84).† The first of the two excerpts I will discuss from the Iliad, is during the time of the Greek and Trojan War. At one point, the powerful god Zeus forbids the other gods to intervene in the war, but Zeus’s wife Hera, wants her brother Poseidon to help the Greeks during this time. Hera decides to distract Zeus’s attention by seducing him with her looks. She bathes herself with ambrosia, fixes her lovely and ambrosial curls, puts on her finest earrings, and dresses in intimate apparel. Hera then makes her way down under the clouds where Zeus could see her. Zeus then approaches her and asks where she is going. Hera lies to him and tells him she is on her way to visit her parents. He is so attracted to her that he insists they must make love above the clouds before she goes. Hera plays hard to get, and suggests they go to a place where they can’t be seen. Zeus then tries to persuade Hera by telling her that no woman, out of the many he's had relations with, had ever melted about his heart like she does. After many attempts, Zeus convinces her to make love to him under the golden cloud. Afterwards, they fall asleep, giving Poseidon his chance to help the Greeks. Although immortal, the gods seen in the Iliad, seem to be very human like; except for the fact that they are forever youthful. Zeus expresses himself to be a strong, powerful, horny, charming, but also, unintelligent god. On the other hand, Hera is seen as a seductress. She is a liar, and a very devious woman who uses sex to get what she wants. The second excerpt from the Iliad, is a face to face fight scene between the Trojan Prince Hector, and the Greek hero Achilles. Previous to this event, Achilles had chased Hector around the city of troy three times looking for revenge. Finally, the goddess Athena steps in and tells Achilles that she will trick Hector by disguising herself to be his brother Delphobus; and when he turns ar... ...and fruits of their victories, and, as usually happens, growing corrupted by flattery and idleness, show a tendency to violence and arrogance, it is in these circumstances, more than ever, that the constitution is seen to possess within itself the power of correcting abuses (Tierney & Scott 103.)† References Homer. â€Å"The Iliad,† Trans. Richmond Lattimore, in Tierney and Scott, Western Societies: A Documentary History. Plato. â€Å"The Republic,† Trans. B. Jowett, in Tierney and Scott, Western Societies: A Documentary History. Plutarch. â€Å"Life of Lycurgus,† Trans. A.H. Clough, in Tierney and Scott, Western Societies: A Documentary History. Polybius. â€Å"The Histories of Polybius,† Trans. E.S. Shuckburgh, in Tierney and Scott, Western Societies: A Documentary History. Spielvogel, Jackson. Western Civilization to 1715., West Publ. Co, Inc., St. Paul: 1999 (4th Ed.) Thucydides. â€Å"History of the Peloponesian War,† Trans. B. Jowett, in Tierney and Scott, Western Societies: A Documentary History. Xenophon. â€Å"Oconomics,† Trans. J.S. Watson, in Tierney and Scott, Western Societies: A Documentary History.

Euthanasia: A Painless Deaceful Death Essay -- Argument for Euthanasia

Euthanasia is a painless peaceful death. Euthanasia is defined as the deliberate putting to death of a person suffering from a painful, incurable disease(New Standard Encyclopedia Dictionary). People use other terms to describe euthanasia: mercy killing, assisted suicide, and physician assisted suicide. Euthanasia can be unresponsive, (inactive) or active. Unresponsive euthanasia occurs when an incurably ill person refuses life sustaining medical support. Active euthanasia happens when another person deliberately causes the death of a terminally ill person, such as when someone gives a terminally ill person a lethal injection. Euthanasia can also be voluntary or involuntary. Voluntary euthanasia occurs with the consent of the dying person, while involuntary euthanasia happens when the dying person doesn’t give their consent. The right to die term used in the support of euthanasia started in the 1970s. It describes the rights of those that are terminally ill or those that are seriously injured. It started in the 1970s with the case of Karen Ann Quinlan from New Jersey. Karen fell into a coma from the use of drugs and alcohol. Being kept alive with a respirator and feeding tube, her parents decided on pulling the plug and ending her life. In 1976, Karen was hospitalized in a Catholic Hospital. The hospital refused the parents request to end her life. The Supreme Court of New Jersey ruled that the parents of Karen Ann Quinlan had the right to decide their daughter’s fate. This decision started the â€Å"right to die† issues (Charles E Hughes). Neutralization who’s against it and who’s for it, some of the arguments against euthanasia are that suicide no matter how or why is wrong. Under special conditions even the Catholic Church... ...e is a quote: â€Å"The care of human life and happiness and not their destruction is the first and only legitimate object of good government† (Thomas Jefferson). â€Å"There is no quality of life when the patient is dead† (Nurse). Conclusion There are good sides and bad sides to euthanasia. It all depends on which side you’re on. The main idea is that a patient should have a choice and that choice can’t be taken away from them. People make choices everyday, sometimes those choices are difficult, but those choices should not be taken away by the government, or buy a physician who thinks their patient cannot make a competent decision. The elderly and the terminally ill should be able to make their own choice. It seems as if everything else is taken away, so their rights should not be an exception. Given the choice, seniors might feel as if they are dying with dignity.

Circuit Switching and Packet Switching Essay

Circuit switching, although more reliable than packet-switching because it is able to get your message across without any hiccups, is old and expensive. Circuit switching is based on having a dedicated line or session between two stations and thus, you are able to get the full message across without congestion or interruptions. An example of circuit switching hardware is PBX. In addition, with circuit switching, a path to the destination is already decided upon before the transmission starts and it only terminates once the session is complete and sends its message through. A disadvantage of circuit switching is that you are only able to use the line or transmit one session at a time because of its dedicated circuit. Another disadvantage is its cost. Packet switching is more modern and transmits voice data. Although, as compared to circuit switching, the quality may be lower because of the ability to use lines or sessions at the same time and thus, creating congestion or even data loss. With packet switching there is no circuit dedication like circuit switching. However, unlike circuit switching where the path to the destination is already decided upon before transmission, with packet switching, each packet has to find its own route to the destination. The disadvantage of packet switching is the potential for low quality transmissions and even data loss. In my opinion, these days, packet switching is more commonly used because it is used in LAN technologies or set ups. I would think that circuit switching is used for analog lines and networks, but during these days where most organizations are changing to digital and especially VoIP, packet switching would be more common.

Broadening Your Perspective Essay

The idea for this example is to further explain Activity Based Costing and how it can help the Ideal Manufacturing Company keep its costs at the correct level. Activity based costing is defined as â€Å"An activity based costing (ABC) system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods..† (Investopedia, 2014) A.) 17-2 broadening your perspective asks that we compute the activity-based overhead rate for each activity cost. To calculate the activity-based overhead rate for each activity cost we use the formula: The following chart are the results of that formula for each activity cost related to is driver. For market analysis we take the market analysis amount/hours of analysis. This is 1,050,000/15,000=$70.00. For the Product design we take the product design of 2,350,000 divided by the number of designs 2,500. This is calculation is 2,350,000/2,500=940. For the Product Development we calculate the Product Development/Number of Products. 3,600,000/90=40. Lastly the Prototype testing/Number of Tests or 1,400,000/500= 2,800. B) The next section that we are looking at is â€Å"How much cost would be charged to an in-house manufacturing department that consumed 1,800 hours of market analysis time, was provided 280 designs relating to 10 products, and request 92 engineering tests. The following chart is based on these calculations. The market analysis is calculated by taking the calculated rate of 70*1,800  hours. This calculation comes to a $126,000 cost. The product design is calculated by multiplying the previous calculations of 940*280. This calculation comes to $263,200 in costs. The Product Development is calculated by 10 products* recalculated 40,000. This calculation is equal to $400,000in costs. We then take the Prototype testing pre-calculated 2800*92 engineering tests. This calculation is equal to $257,600 in costs. The total costs after the sum is $1,046,800. C.) These calculations are taken based on the question asked of â€Å"How much cost would serve as the basis for pricing an R&D bid with an outside company on a contract that would consume 800 hours of analysis time, require 178 designs relating to 3 products, and result in 70 engineering tests?† The following chart is the above calculations: For this set of calculations we take the 800 hours of analysis time and multiply it by 70 which calculates to the $56,000 in costs. Product design is calculated by taking 178 designs multiplied by 940= $167,320 in costs. Product development is calculated by 3*40,000= 120,000 on costs and prototype testing is equal to 70*2800=196,000 in costs for a total of $539,320. D.) The benefit to Ideal Manufacturing of applying activity for both in house and outside charging purposes is that the use of activity based costing will show a more accurate selling proce of the product and the loss that is taken. Without activity based costing being used Ideal Manufacturing could be charged a higher selling price. This would not be ideal for Ideal Manufacturing as their competitors could get smaller selling prices. In all activity based costing helps the company to make sure that they are using the correct cost for each of their products and provides the company with a more accurate selling price. Reference Investopedia. (2014). Activity Based Costing. Retrieved from http://www.investopedia.com/terms/a/abc.asp

“My Oedipus Complex” by Frank O’Connor Essay

In the short story, My Oedipus Complex, Frank O’Connor writes of a young child who is forced to deal with issues of confusion and jealousy through a first person point of view. Through O’Connor’s elements of facetiousness and truth, he explains how such issues create a sort of ironic domins effect and, in this case can actually bring people closer together. In the beginning, the young boy displays signs of excitement and contentment when his father arrives unexpectedly on his visits from the war. His â€Å"pleasant musty smell† and â€Å"Santa Claus entrances and exits† intrigue him. As long as his daily routines are uninterrupted, he remains in a state of appeasement. The juvinile knows nothing of the problems the mother and father are facing. He is confined to a world all his own. If the point of view were changed in such a situation, then the father may tell of how naive and innocentthe child is or how oblivios he is to what a horrible condition they are faced with. The plot would change drastically. If the point of view were changed to the third person objective, or dramatic point of view, then the readers would assume their own emotion which would absolutely change the tone of this short story. Other elements such as theme could also be altered if this was seen in third person. The child’s feeling of hostility toward his father could only be seen through this example first person point of view.

Classical Education Essay

Some people hold the view that the classics are classics because they have stood the test of time. Therefore, they are to be treasured by people of all generations, ours being no exception. Others believe that the classics represent the wisdom of the past. As we are advancing towards the future, it is our responsibility to venture into the unknown and generate new understanding of man and nature. What is your view on this issue? Write an essay in 300 – 500 words in response to this question and give reasons to support your position. Classical education is ‘ communicates to the mind †¦ a high sense of honor, a disdain of death in a good cause, and a passionate devotion to the welfare of one’s country’ , which proposed by Oxford classicist Edward Copleston. Classics studies indeed have stood the test of time and represent the wisdom of the past which treasured by all generations. Therefore, it is our responsibility to venture into the unknown and generate new understanding of man and nature. Traditionally, the study of classics was the principal study of the humanities. It is connected to the study of languages, history, art, literature, philosophy, archaeology and other culture of the ancient Mediterranean word, especially Ancient Greece and Ancient Rome. For example, every European language today such as the Romance languages and Modern Greek was evolved and influenced by the classical language of the Ancient Mediterranean. Nevertheless, classical study now expanded to Northern Africa and Middle East. It has become our references in many different arenas and immensely contributed to our culture today which proves that classic studies have the ability to transform self’s understanding. According to Charles Augustin Sainte-Beure’s idea and belief, a true classic is an author who has enriched the human mind and revealed some eternal passion through his thought, observation, or invention. Therefore, it could be opposed by anyone since each and everyone have different thoughts and ideas influenced by their present lifestyles, culture or even discovery.

Impact of Media Technologies on the Structure of Environment Essay

Impact of Media Technologies on the Structure of Environment - Essay Example The environment which is deemed to be a messaging system in itself, is supposed to have a bearing on what people see and say and therefore how they act, how roles are assigned to people and the boundaries in which these roles are discharged in a society (Postman, 1980). It is observed that with rapid growth in media technology, physical spaces have shrunk and there is an integration between the physical and the social sciences. As pointed by Monberg (2005) "changes in media technology change patterns of social interaction, and changing patterns of social interaction have political consequences". The author likens the advancement of media technology to the "steel era" because steel changed the way people lived, worked, travelled, and fought wars. It is believed that new media technology will do just that in the 21st century. The impact of new media is also worth evaluating because of the notice convergent media nexus has received by the international community. It is acknowledged that media technology has an impact in facilitating or impeding man's chances of survival (Postman, 1980). As pointed by Bhuiyan (2006): "with the rapid growth of new media technology including the internet, interactive television net... It is also predicted that media technology will help preserve free speech and privacy and strengthen communication opportunities, largely owing to the use of digital media technologies such as PCs, the internet, computer games, cell phones in the ever shrinking global community. Such advancement has resulted in the advent of telecommunications, print, broadcast and computing into new domains to create a product that coalesces the elements of all these technologies, to create a brand new channel of communication and information storage. So consumers use iPods to make their own music playlists, personal video recorders to customize television schedules, digital audio broadcasting or DAB Digital Radio pumps static-free music to their homes and cars. With the heavy reliance on new media technologies, wired and wireless, into our daily life, the impact is such that it not only influences those who are using it but also those who are not because they have no access to them, lack the necessary skills, or simply do not want to. The world around is changing quickly. How it is changing is discussed in the following pages. The digital culture New media technologies have a telling effect on the culture we live in. Culture, as pointed by Stalder (2005) is "systems of meaning articulated through material and immaterial symbols". The culture is now becoming digital. The impact is felt even in the world of tangibles like chairs, automobiles, and buildings, which are designed digitally and produced through a process of information flow. Given that digital information is easy to copy, distribute and transform, it has become easier to incorporate the work of others not by

The Misunderstood Motorcycle Rider Essay Example | Topics and Well Written Essays - 1250 words

The Misunderstood Motorcycle Rider - Essay Example Initially, relevant statistics would be provided as a brief overview of motorcycle riders in the United States, prior into delving on the reasons for preference in this mode of transportation. The pros and cons of this particular endeavor would thereby be detailed, with specific support and references from riders who are members of identified registered motorcycle clubs in the country. Finally, a concluding portion would highlight the points that were discussed and present personal ideas based on the evaluation of issues that were expounded. Brief Overview of Motorcycle Riding The National Highway Transportation Safety Administration (NHTSA) is an organization that has been tasked to monitor data and information pertinent to motorcycle riders in the United States (NHTSA). Its mission is explicitly stated as â€Å"reducing crash-related injuries and fatalities while ensuring the highest standards of safety on the nation's roadways† (NHTSA par. 1). There were reportedly â€Å"a n estimated 7 million motorcycles on the US roadways each year, compared to approximately 130 million passenger cars† (NHTSA par. 2). ... emergency department (ED) for a non-fatal motorcycle-related injury† (par. 2), noted as an all time unprecedented high for motorcycle deaths that were exhibited and compared to other motor vehicle crash data during the stipulated period. Despite the alarming figures, there are riders who have signified preference for motorcycles for reasons discussed below. Benefits of Motorcycle Riding In a study written by Lawrence, Max & Miller for the NHTSA on â€Å"Costs of Injuries Resulting from Motorcycle Crashes†, the authors effectively revealed that motorcycles are comparatively categorized as one of the most cost efficient vehicles in terms of the amount and volume of fuel consumption needed to cover a destined location. Likewise, motorcycles provide speed and easy options to manuever through tight spaces between vehicles and other travel areas. In addition, joining motorcycle clubs have added benefits in terms of achieving some specifically identified mission or goals. For U .S. Military Vets MC (Michigan) club, for example, their organization which was reportedly established in 1987 explicitly stated the following objectives, to wit: â€Å"* To provide a club for qualified military veterans, which offers brotherhood and an opportunity to establish relationships with other military veterans who have served in the defense of the United States of America. * To establish and support a strong sense of pride in having served in the active military service of the United States of America. * To improve the image of military veterans and bikers to the general public† ( U.S. Military Vets MC (Michigan) 1). From their set of objectives, it was apparent that joining a motorcycle club provides the

Finality and Justice in Recognition and Enforcement of International Thesis

Finality and Justice in Recognition and Enforcement of International Arbitral Award in China and Vietnam - Thesis Example lity of foreign arbitration award on Vietnam in particular, where the writer is of the view that only those foreign awards are acceptable in Vietnam, which maintain the condition of reciprocity in their nature and scope. Hence, if Vietnam has already developed and signed reciprocal recognition of the arbitration award with some country, the decisions made by such a country while issuing the award could be enforced in Vietnam. On the other hand, the countries having no legal relationship with Vietnam with regards to entering into the contract of internationally accepting the arbitration would not have any validity in their scope altogether. The same is observed and followed in the light of the New York Convention 1958, where Vietnam had signed as the party to foreign arbitration awards (FAA), along with several other countries and states of the world (1-2). The author, in his study, has mentioned the vital points associated with FAA, to which he maintains â€Å"three pillars of arbitration award†, which include (i) the Ordinance on recognition and enforcement of foreign arbitration awards, September 14 1995 (the Ordinance); (ii) the Civil Procedure Code, June 15 2004; and (iii) the Law on Enforcement of Civil Judgment, November 14 2008. One of the most distinguished features of the FAA includes that the issuance of the arbitration awards within the Vietnamese jurisdiction would be made by some arbitrator other than a Vietnamese, while the same being observed outside of Vietnam would be observed by some impartial arbitrator, on which the parties to the contract have already agreed. However, the agreement of the parties serves as an essential matter, which is witnessed by each and every corporate firm and forum at local, regional and international scales. Consequently, it endorses the validity of the award and all the provisions a ssociated with it as well (2). The author has further described the procedural rule attributed to the international arbitration awards,

Critical Evaluation and Application for the Anaesthesia and Post Anaes Assignment

Critical Evaluation and Application for the Anaesthesia and Post Anaesthesia Practice - Assignment Example The search was limited to the article that was published within the last five years in order to obtain the latest study that has been done on anesthesia practices. Moreover, the research settled on articles that were published in English because the language is easy and convenient to understand. From 102 articles, 6 articles were analyzed in relation to the study of anesthesia (Halligan 2003, p. 671) Additionally, the literature reviews help in determining how these two clinical instruments may influence the performance of all the involved experts, particularly anesthetist among other clinical technicians. The framework by Moule et al. (2003, p. 201) for critical appraisal of the article will be used to follow logical guidance process towards critical review (Appendix3). The paper is completed by analyzing the Kauffman et al (2013, p. 302) study on pediatric anesthesia (Appendix 2). The research also reviews other secondary data with the intention of understanding other author’s ideas on pediatric anesthesia. The study population selected for this study consisted of 100 pediatric patients who were less than seven years of age. These children were to undergo elective surgery with endotracheal intubation (Rose 2009, p. 665). The study excluded patients having the previous history of mask ventilation or intubation since these sets of patients are usually exposed to anesthesia medical practices. Other exclusion criteria included a Cormack and Lehane grade of >2 during the direct laryngoscopy DL with the main aim of determining equality of visualization, particularly of the larynx. Similarly, patients who had higher risk classification more than ASA II were also excluded from the research (Divatia and Bhowmick, 2005, p. 315). Therefore, the study requires the application of the technique on pediatric and infant cases which show difficulty in intubation, or that show deviance from  normal laryngeal anatomy (Divatia and Bhowmick, 2005, p. 89). Visualization in such cases is crucial, and methodology suggested in this study can be of extreme benefit in clinical practice.  

Kellogg's Nutri-Grain Coursework Example | Topics and Well Written Essays - 2500 words

Kellogg's Nutri-Grain - Coursework Example To maintain the cash flow target, the company should maintain their minimum monthly closing balance. To maintain the brand position in the market, the company can increase their profitability by minimum 3% or the company may increase their shareholders returns by 15%. Moreover, increased use of social media and online platform can be extremely beneficial for the company to increase preference of the distinct offerings of Nutri-Grain. Table of Contents Executive Summary 2 2 Marketing Environment 6 PESTEL Analysis 9 Market Analysis and Current Market Situation of Kellogg’s 11 SWOT Analysis of Kellogg’s Nutri-Grain 11 Marketing Objectives 13 Marketing Strategy 15 The Actual Marketing Programs 18 Market Control Mechanism 18 References 19 Research and Planning Will Keith Kellogg and Dr. John Harvey Kellogg were the co-inventor of Kellogg Company. Over a period of more than 100 years of successful existence amid the global consumer market has been accomplished by Kellogg Comp any with its continuous focus on rendering an assortment of products that fulfil different health oriented needs of consumers. The company offers a variety of convenience foods such as cereals, cereal bars, cookies, crackers, fruit-flavoured snacks, toaster pastries, frozen waffles along with vegetarian foods. The organisation was established in the year 1906. The current market situation of Kellogg’s has witnessed a considerable extent of upsurge in terms of the company’s market share and profitability as compared to other convenience food companies. Within the current market environment, the leading brands of Kellogg’s include Cornflakes, Special K, Rice Krispies and Nuri-Grain. The main purpose of Kellogg’s Company is â€Å"to nourishing the families so that they can flourish and drive† (The Times, 100, 2013). The prime market customers of these leading brands under Kellogg’s include health conscious people, regular office-goers, young an d growing male as well as female section of the society. Among these leading offerings, Nutri-Grain is a one type of breakfast cereal along with breakfast bar offering of Kellogg Company. The breakfast cereal product of Nutri-Grain is made up of wheat, corn along with oats. The consumers in the regions such as Australia, the United States, the United Kingdom, South Africa and Canada among others are quite fond of the Nutri-Grain offerings. There is a variety of offerings beneath Kellogg’s Nutri-Grain product such as Kellogg’s Nutri Grain Fruit Crunch, Kellogg’s Cereal Bars, Kellogg’s Nutri Grain Cereal Bars, Kellogg’s Fruit-Fusion with Antioxidants, Kellogg’s Nutri-Grain Soft Bakes among others. Now-a-days, with an increased level of health consciousness amid most of the families on a global basis, they have increasingly becoming fond of starting their day started with Kellogg’s products. In this regard, Nutri- Grain has several nutri tional components that carry healthy benefits to a human body (Kellogg NA Co, 2013). With these considerations, the main objective of the study is to prepare a marketing plan for Kellogg’s Nutri-Grain based on the findings associated with the current market scenario of Kellogg’s. This study also describes a succinct SWOT analysis of Kellogg’s Nutri-Grain product. With respect to the SWOT analysis, a precise set of marketing objectives is enumerated to ascertain that Kellogg’s Nutri-Grain attains greater profitability in the future. Marketing

Research of Excellent Fruit Juice Co Essay Example | Topics and Well Written Essays - 3000 words

Research of Excellent Fruit Juice Co - Essay Example This business plan is comprised of company description. Company description informs the stakeholders and readers of products produced by the company and where it is situated among others. Third chapter is industry analysis, where it covers trends in the food and drink industry. Fourth chapter is a marketing plan, where it describes the target market, sales objectives, promotion activities and marketing strategy among other key areas. Fifth chapter is about operations. In this chapter, the company highlights and explains where it will source its fruits, plant and equipment as well as production process. Sixth chapter states company’s structures and the number of employees needed in each department. The last chapter; financial plan indicates the amount of money it is required to start and operate the business in the first year. It also indicates where these funds would be sourced and how it would be applied to enable the company attain its objectives 2.0 Company Description Exce llent Fruit Juice Co. (EFJC) is a public company, which produce fresh fruit juice and fruit juice. It will begin its operations in April 2013 and would be headquartered in Newcastle, North of England. Its core business is to produce both fresh fruit juice and fruit juice from a variety of fresh fruits available in the UK. Some of the key fruits to be used in the production process are oranges, lemons, melons, pineapple, mangoes and berries among others. The founder of the company Mr. Jones Cook would be chief operating officer. The company intends to produce 100% natural products, which are safe and in variety of flavors in a bid to exploit the fresh fruit market and enhance nutrition for its consumers Furthermore, the company intends to be one of the fastest growing in UK and other parts of Europe. It would acquire and build outstanding fruit juice plant to meet fruit juice and smoothie needs of the people of Newcastle and its surroundings 2.1 Managing Stakeholders Expectations Tab le 1: Stakeholders’ Mapping using company’s stakeholder interest and influence matrix Ricart (2005 p. 100) explains that managing expectations of key stakeholders involves stakeholder mapping. Therefore, the company would manage its expectations so as to reduce potential conflicts. The company uses stakeholder interest and influence matrix to map its stakeholders. Employees and Government are the most important stakeholders of the company. Employees influence the company through their action and benefit from the company by receiving salaries. On the other hand, government through legislation can influence company’s operations. The government is also interested in the health of it citizens and have increased scrutiny in food and drinks industry. Customers are interested in the products while suppliers are interested in marketing their supplies. However, they have low influence because they cannot control operations of the company because the company would easily switch to other suppliers if need arises. Donors exert control through regulation of funds to the company and are not necessarily interested in company’s outcome. Figure1: Balanced Scorecard of the company The above scorecard would help the company’s management have a fast compressive view of the companies (Phadtare 2011, P.72). 3.0 Industry Analysis Food and drink industry is critical for societal health and financial outcomes in