Leadership Distinguishing Leadership From Management

â€Å"Leadership is one of the most observed and least understood phenomena on earth† (The Nature of Leadership: Distinguishing Leadership From Management, 2013). In the last eight weeks this statement has become abundantly clear. The art of leadership is indeed a skill that has to be learned over time. Many leaders are in roles that portray the head of the body, however, many people that are in a leadership role do not fulfill the criteria that is needed to be a leader to the people that they are attempting to motivate. There are many traits that make a leader who they are. Not only do leaders serve as a representation of the company but they need to have the vision, drive and foresight of the company in order to be able to manage their unit effectively. For this assignment, choosing someone that represented a true leader was more challenging than was expected. Having worked in many different areas of nursing and not seeing true leadership before made me wonder if it was even possible to find someone that represented a leader. My director Barbara Creel is an RN that has been a nurse for thirty-five years most of which has been in a leadership role. She has a passion for hospice that has rarely been witnessed and it does not hurt that she whole heartedly believes in the company that she works for. She cares about her staff and tries to inspire them to have imagination, and positive attitudes, as well as affirms their purpose for their position. She also advocates, not only forShow MoreRelatedEssay on The Difference Between Management and Leadership924 Words   |  4 PagesManagement: The act of directing and controlling a group of people for the purpose of coordinating and harmonizing the group towards accomplishing a goal beyond the scope of individual effort. Management encompasses the deployment and manipulation of human resources, financial resources, technological resources, and natural resources. The verb Manage comes from the Italian maneggiare (to handle ? especially a horse), which in turn derives from the Latin manus (hand). The French word mesnagementRead MoreDifference Between Character And Characteristics, Situational Theory And The Path Goal Theory1254 Words   |  6 Pagesthe Path-Goal Theory. I will give an assessment of how the application of each can enhance my leadership effectiveness. I will cover how it has made me rethink preconceived ideas about what it means to be a leader to flowers. I will focus on the relationship between leader, follower and situations. Contingency approaches Daft (2014) defines the Contingency approaches as approaches look at the leadership styles that can be used effectively, and seek to outline the physiognomies of followers and situationsRead MoreManagement and Leadership1110 Words   |  5 PagesManagement and Leadership Paper Management is not leadership just as leadership is not management. In order to differentiate between the two we must ask ourselves which we relate to more, or rather, which we consider ourselves to be by asking the question which am I? Am I a Manager or can I consider myself a Leader? What type of person makes a good manager? What type of personality is best for leaders? Management and leadership are two notions that may be interchangeably, but there is aRead MoreLeadership Styles : Leadership And Management Skills1018 Words   |  5 Pagescare industry. 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Course Objectives: The objectives of thisRead More Transformational Leadership Essay examples847 Words   |  4 Pages James MacGregor Burns has defined leadership as â€Å"leaders inducing the followers to act for certain goals that represent the values and the motivations – the wants and needs, the aspirations and expectations – of both leaders and followers† (Burns 1978. p.19.) The concept of leadership as a whole encompasses different explanations, theories and leadership styles and has been popular not only from the organizational perspective but in the educational and political context as well. This essayRead MoreMng301 Strategic Management Possible Questions1462 Words   |  6 PagesUNISA Strategic Management Workshop Knowing the answers to all of these questions (seventy-six in total) will guarantee you outstanding marks in the final examination as they represent the Strategic Management course (up to chapter six) in its entirety. Therefore virtually every question that can be associated with the course material thus far has been covered. Please therefore answer all of them in your own time in order to prepare yourself for the pending examination. Once you have done soRead MoreMarketing Plan For The Federal Office Of Family Assistance1190 Words   |  5 Pagesco-branded identity, if the intent is to continue receiving funding for it apart from that for the organization. Remembering that a brand is more than simply a logo, this guide is offered to help you understand and develop not merely a symbolic brand, but rather a living brand that is constantly growing in popularity and value among your stakeholders. Then, it will be possible to sustain your program beyond current funding from the federal Office of Family Assistance (OFA). As you may know, your OFA ReadinessRead MoreA Long Standing Fascination With What Makes A Leader?1201 Words   |  5 Pagesthe biggest questions still remaining from all those studies is, â€Å"what is leadership?† Rost (1995) states that while there are several problems in studying leadership, the first problem is there is no commonly accepted definition or everyone is expected to use their own. Rost goes on to state that 300 people reading the same article on leadership could likely result in 301 different ideas on what leadership is with the readers and the author defining leadership differently. Keskes, stating that thereRead More What Makes Jack Welch an Effective Leader? Essay971 Words   |  4 PagesWhat Makes Jack Welch an Effective Leader? ---ideas from the article â€Å"Will Legacy Live On?† Before I talk about what makes Jack an effective leader, I want to explain briefly why I chose him as my study subject. Why do I like him? Jack Welch created a new model for business leaders everywhere. His genius leadership and management techniques are an example to anyone aspiring to a successful career. Why is he so famous? He became the youngest CEO and Chairman of one of Americas biggest

Destiny, Fate, Free Will and Free Choice in Oedipus the King

The Concept of Fate in Oedipus Rex To the first-time reader of Sophocles’ tragedy, Oedipus Rex, it seems that the gods are in complete domination of mankind. This essay will seek to show that this is not the case because the presence of a tragic flaw within the protagonist is shown to be the cause of his downfall. In the opening scene of the tragedy the priest of Zeus itemizes for the king what the gods have done to the inhabitants of Thebes: A blight is on our harvest in the ear, A blight upon the grazing flocks and herds, A blight on wives in travail; and withal Armed with his blazing torch the God of Plague Hath swooped upon our city emptying The house of Cadmus, and†¦show more content†¦Except for Jocasta, no one in the drama harbors even a trace of doubt about the supreme powers of the gods and the infallibility of the oracle at Delphi. What about the question of the influence of the gods on the lives of men? Do the gods use predetermination in the lives of men? Such might seem the case since Laius did everything in his power to refute the oracle’s claim that Laius’ son would kill the father and marry the mother; and since Oedipus in Corinth did everything in his power to escape the oracle’s prophecy that he would kill his father, whom Oedipus at that time thought was Polybus, and marry his mother. Since neither Laius nor Oedipus nor Jocasta were able to change their situations despite their best efforts, does this mean that they lacked free will and that the gods determined their lives? Oswald Spengler in â€Å"Tragedy: Classical vs. Western† would seem to think so: . . . what is named by us â€Å"conjuncture,† â€Å"accident,† â€Å"Providence,† or â€Å"Fate,† . . . is just that of which each unique and unreproducible soul-constitution, quite clear to those who share in it, is a rendering. . . .Our tragedy arises from the feeling of an inexorable Logic of becoming, while the Greek feels the illogical, blind Causal for the moment – the life of . . . Oedipus stumbles without warning upon a situation (20-21. Another critic would probably feel about fateShow MoreRelated Destiny, Fate, Free Will and Free Choice in Oedipus the King - The Paradox of Free Will1318 Words   |  6 PagesA Paradox: Oedipuss Free will in the Play Oedipus Rex William Shakespeare once wrote, Who can control his fate? (Othello, Act v, Sc.2).  A hero and leader must acknowledge above all else his honor, and the pride of his image.   In ancient Greek beliefs, a hero was a man who stood taller than the rest; he was able to better any conflict.   He did this not for himself or for any token award that may be given to him, but for the security of his fellow man.   Physical strength and superior wit areRead More Destiny, Fate, Free Will and Free Choice in Oedipus the King - Driven by Fate1105 Words   |  5 PagesThe Role of Fate in Oedipus Rex Before we approach this complex question inductively, we are at first obliged to contemplate what definitions and assumptions are being made. This essay, perhaps more so than others, requires a more extensive look at this aspect of the question, because of the sheer variety of possible responses. However, I now have reduced them to three possibilities. Firstly, we could make the assumption that perhaps as destiny controls all fates, then Oedipus character wasRead More Destiny, Fate, Free Will and Free Choice in Oedipus the King - Victim of Fate3445 Words   |  14 PagesThe Victim of Fate in Oedipus Rex The question has been raised as to whether Oedipus was a victim of fate or of his own actions.   This essay will show that Oedipus was a victim of fate, but he was no puppet because he freely and actively sought his doom, although he was warned many times of the inevitable repercussions of his actions. When first considering this topic, I speculated that maybe it was the destiny of Oedipus to suffer, but a friend asked me to explain why Oedipus, in the actRead More Destiny, Fate, Free Will and Free Choice in Oedipus the King - The Fate of Oedipus1239 Words   |  5 PagesThe Fate of Oedipus in Oedipus the King    In Oedipus the King there comes a point in the play where Oedipus learns something that plays an important role throughout the play.  Ã‚   He learns from a   oracle that he will eventually kill his own Father and sleep with his own mother.   As one could imagine this is a shock to Oedipus, and he does not believe the oracle.   However, he cannot prevent any of this from happening because it is his fate.   Oedipus is a victim of circumstancesRead MoreDestiny, Fate, Free Will and Free Choice in Oedipus the King - Role of Fate635 Words   |  3 PagesThe Role of Fate in Oedipus the King In Oedipus the King, one can easily see the tragedy that comes when Oedipus lives out fate, although not of his own intentions. Oedipus did everything in his own power in order to keep the prophecies from being fulfilled. One might even say that Oedipus ran from fate. Webster defines tragedy as a medieval narrative poem or tale typically describing the downfall of a great man. Oedipus the King is certainly a tragedy, and as Dr. Lucas states in his blogRead More Destiny, Fate, Free Will and Free Choice in Oedipus the King - Defining Fate1000 Words   |  4 PagesFate in Oedipus Rex      Ã‚  Ã‚   During ancient times, the Greeks believed very strongly in a concept called fate.   What is fate?   Fate can be defined as a cause beyond human control that determines events.   It can also be defined as the outcome or end of some sort.   In Oedipus Rex, King Oedipus is a character that lived by fate and died by fate.   This element of fate truly impacted the storyline and the plot, while allowing for some interesting developments that may have been unforeseen byRead More Boundaries of Destiny, Fate, Free Will and Free Choice in Oedipus the King1282 Words   |  6 PagesBoundaries of Fate and Free Will in Oedipus the King    The ancient Greeks firmly believed that the universe was guided strictly by order and fate. In Oedipus the King, Sophocles has examined the relationship between free will and fate, suggesting that free will paradoxically exists inside the boundaries of fate. It may be concluded, however, that man has free will and is ultimately held responsible for his own actions.    Oedipus destruction was brought about by a combination of fate and freeRead More Destiny, Free Will and Choice - The Power of Fate in Oedipus the King1071 Words   |  5 PagesThe Power of Fate in Oedipus the King The concept of fate has existed since the time of the ancient Greeks. The Greeks believed very strongly in fate, which can be defined as either a power beyond human control that determines events, or the outcome or end. In Oedipus Rex, King Oedipus lives and dies by fate. Fate influences the entire plot, thereby allowing for some interesting developments that may be unpredictable to the audience. In Sophocles Oedipus Rex, fate truly is a huge factorRead More Destiny, Fate, Free Will and Free Choice in Oedipus the King - Fate and the Modern World966 Words   |  4 PagesOedipus Rex, Fate, and the Modern World  Ã‚  Ã‚  Ã‚  Ã‚   In the two thousand since â€Å"Oedipus Rex† was written, it has been analyzed and dissected innumerable times and in every possible way.   Usually the analysis has been within the context of the play itself or within the context of other Greek tragedies.   Perhaps it would be more relevant and interesting to evaluate the play within the context of the modern world.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In his play Sophocles brings up many questions which are not easily answeredRead More Destiny, Fate, Free Will and Free Choice in Oedipus the King - Fates Triumph822 Words   |  4 PagesThe Power of Fate in Oedipus Rex  Ã‚   Oedipus, the fated tragic hero of Sophocles’s Oedipus Rex, is a complex character who, through slow realization, learns that one cannot escape fate.   Throughout the course of the tragedy, Oedipus’s attitude evolves from arrogance to humbleness as he learns to seek for truth and finds that fate is impossible to control. In the beginning of Oedipus Rex, Oedipus is a strong, noble king in search of justice for the slain former King Laios. Oedipus is both arrogant

Ole Kirk Kristiansen Free Essays

The founder of Lego, Ole Kirk Kristiansen, was born on April 7, 1891. Ole Kirk Kristiansen first worked on a farm and later got an apprenticeship with a carpenter that he completed in 1911. He lived in Denmark and served in the military at the Citadel of Copenhagen. We will write a custom essay sample on Ole Kirk Kristiansen or any similar topic only for you Order Now At the age of 24 Ole Kirk bough the Billund Joinery Factory they manufactured doors, windows, kitchen cabinets, cupboards, coffins, chests of drawers, tools for digging peat, and bodywork for carts. He was a christian man who went about his life thankful for the things god had granted him and tried to achieve excellence within everything. When a global crisis hit Ole Kirk business was hit to. Many Danish farmers lost money and business because of US and Uk restrictions on imports. This created a problem for Ole Kirk because farmers and smallholders were his number one customers. Because no one was buying Ole Kirk had no jobs to do and was forced to make toys for Jens W. Oleson, which started his famous toy making. Ole Kirk became part of the National Association for Danish Enterprise. They promoted his manufacturing efforts during the crisis and put him in a magazine to give advice and promote his goods. Then 2 years after Ole Kirk started making toys(1932) he showed off legos in a trade fair.Lego initial started as a company name that made wooden toys. The Association for Danish Enterprise supported Ole Kirk and gave him a free spot in the trade fair. The beginning of the Lego Group was marked by Ole Kirk’s manufacture of toys such as cars, planes, and yo-yos. Ole Kirk needed money to secure his business’s future, so he asked his family for a 3,000 DKK loan. When Ole Kirk decided to completely make the switch to toys he held a contest to find a new name for the company the prize being a bottle of homemade wine. The winner of the contest was Ole Kirk himself with the name â€Å"Lego.† He got the name by combining the danish words â€Å"Leg Godt† which meant â€Å"play well.† Within a few years Ole Kirk laid the foundation of one of the world’s leading toy manufacturers. Ole Kirk always promised quality with his work and wanted children to play with his toys for many years. He always Produced his wooden toys to his standard and made his kids do the same. Ole Kirk went as far as to make the company’s motto â€Å"Only the best is good enough,† which still applies to the company today. As Ole Kirk’s company grew he stuck to his roots and never got lazy with his work. With company growth also came innovations of tools and machines for Ole Kirk to use. When Ole Kirk bought his first milling machine it was a huge investment, especially because it was worth one third of company profits. Although Ole Kirk saw the massive investment as worth it for the quality and quickness it would help achieve. The mill made it possible for him to hire 15 people but, their jobs were in jeopardy when a fire burned down the factory. Ole Kirk was given a loan to rebuild which made any thought of not rebuilding go away. By the end of that year production was sailing and he was able to hire 40 people. The next big thing that happened to the company was the age of plastic. Ole Kirk invested in a plastic injection molding machine. The first plastic product that The Lego Group makes is a a plastic fish baby rattle. Although Ole Kirk’s family didn’t like the idea of plastic and even tried to switch him back to wood, he persisted though and started making the Legos we know today. They first started out as â€Å"Automatic Binding Blocks† until in 1951 when the name was officially changed to Lego Bricks. The change was because Godtfred Kirk wanted the Lego name to be better recognized throughout the world. Eventually Lego was sculpted into every brick made. It turned out that Ole Kirk was right and the plastic toys lead to expansion across Norway, Sweden, Germany, and other parts of Europe. The company was booming with success and continued to grow and grow. The Lego Brick is continually innovated until January 28, 1958 when the almost perfect brick was designed and patented. The Lego Group and Godtfred Kirk wanted a more dynamic toy and added new pieces like the wheel. This creates more demand for the product and furthers the growth of the company. In 1964 the first building instructions appeared and now specific things could be built. After instructions the main focus was packaging. The packaging told what could be built and drew you in to buying the product. In 1962 Dagny Holm, Godtfred Kirk’s cousin joins the company and revolutionized building forever. This brought many visitors to the factory and it became overcrowded. The solution was to build the first ever Legoland. This place displayed many intricate lego models for many people to come and see. Wanting to expand the companies range of products further lead to the development of the lego figure. High demand and increasing sells lead to more time and effort being put into the figures and eventually they became what is known as Lego Minifigures. They were genderless and had no specific ethnicity. This was so that all the deciding could be in the child’s imagination and creativity. Since their release over four billion Lego Minifigures have been produced. The Lego vision became one of idea, exuberance, and values. Lego want people to use their own imagination to realize anything was possible and keep their values in mind. Lego never lost its passion for its toys or their quality. The business was able to grow because they never forgot where they came from and how they got where they were. By 2005 they wanted to be the leading toy brand for families with children, this was part of the strategic platform to let employees know where the company was headed. Lego became not only a brand but something that had meaning and value attached to it through not only children but the company too. As time continued more innovations came and soon Lego was in the digital game. A man by the name Dandi brought videos of 3-D Legos which prompted investigation of the possibilities of Legos in a computer based system. Eventually this created ideas such as Lego Mindstorms and Lego computer games. The first game, Lego Island, launched in 1977 was the first addition of Legos on a computer the public had seen. Also the following year the Intelligent Lego Brick was created to be built as a model and can be programmed. The Lego group went from a furniture manufacturer to a wooden toy manufacturer to a plastic brick called the Lego manufacturer. As the company innovates its products it never lost sight of its goals and values and was able to build off of a small wood company. Today Lego creates anything from Lego sets to movies and continues to deliver with quality. Many kids today love Legos and the rest of their products as they are still one of the top toys in the world. Lego is an inspiration for many businesses because of their story and how they became one of the biggest businesses worldwide. Legos success is marked by the fact that Ole Kirk’s dreams for his company were achieved and exceeded even his plans for an amazing manufacturing business. How to cite Ole Kirk Kristiansen, Papers

Financial Reporting of Tiger Resources Limited

Question: Discuss about theFinancial Reporting of Tiger Resources Limited. Answer: Introduction According to Hennes (2014), contingent liabilities and assets refer to the future potential assets and liabilities; on the other hand, provision refers to the saved amount that is kept aside to cover the future liabilities. The financial report of every company includes these two above mentioned components of accounting. The Australian Company, Tiger Resources Limited has been taken to evaluate several aspects of contingency and provisions. The main operation of the company is to discover, develop and explore copper or cobalt deposits. The various stages of this reports helps to show various relation between contingency and provision with proper example from the 2015 Annual Report of the company (www.tigerresources.com.au 2016). Recognition Criteria As per the guidelines of Australian Accounting Standard Board (AASB), there are some specific criteria to recognize the provisions and contingent liabilities or assets of a company. The criterion which is followed by Tiger Resources Limited is discussed below: Provisions As per the 2015 Annual Report of Tiger Resources Limited, the company follows certain rules while recognizing the provisions. There are three kinds of provisions in the company that is legal claims, good obligations and service warranties. These provisions are recognized when the company has a recent obligation due to the occurrence of some past events (Elder et al. 2016). Naturally, these events will cause the outflow of cash from the company as these obligations needs to be settled. For the settlement of obligation, Tiger Resources Limited uses to make the provision out of the profit of the company. There are no rules for provision for the future losses of the company. The amount of money of the provision is based on the nature of the obligation. There are both small and big amount of provisions in the company (www.tigerresources.com.au 2016). Contingent Liabilities or Assets Tiger Resources Limited has been following the guidelines of AASB to recognize the contingent liabilities and contingent assets. The company will consider an event as contingent liability when there is a potential of cash outflow in the near future due to some pat events. Unlike the provisions, it is not always necessary that there will an outflow of cash in contingent liabilities. There is a possibility of reimbursement (Barker and McGeachin 2013). On the other hand, if there is a possibility of cash outflow in the near future due to some past events, the event will be considered as contingent assets. Contingent assets and liabilities do not appear in the balance sheet of the company (www.tigerresources.com.au 2016). Difference Between Contingent Liability Provisions There are certain differences exist between the provisions and the contingent liabilities. The difference starts from the definition. Provision is the guaranteed cash outflow due to some incidents. On the other hand, contingent liabilities indicate the potential outflow of cash due to some past events. In case of provisions, the obligation is present that demands the outflow of resources in the near future. Thus, here the liability is recognized. However, there is an obligation present in the contingent liabilities, but the liability is not recognized. Hence, there may be a future cash outflow. The possibility of outflow of resources is remote here (Lagrange, Viger and Anandarajan 2015). The amount of future cash flow in case of contingent liabilities can be estimated in provisions; but in most of the cases, the amount of cash outflow cannot be estimated in contingent liabilities. The provisions are considered as expenses and they are shown in the Profit and Loss A/c of the company. On the other hand, the contingent liabilities are not considered as the proper liabilities of the company. Thus, they are shown as footnotes under the balance sheet of the company. These are the basic differences between provision and contingent liabilities (www.aasb.gov.au 2016). Examples of Provisions and Contingent Liabilities There are certain cases in the Annual Report of Tiger Resources Limited which can be considered as the contingent liability and provisions. One example from each aspect of Tiger Resources Limited is discussed below: Contingent Liability The example of Tiger Resource Limiteds contingent liability is the amount of income tax return for the year ended 31st December, 2014. The tax amount in that period is under review by the rules of standard annual tax audit procedure. The company has received notice from the tax department after paying the tax for the financial year 2012 and 2013. As per the company, there is no legal obligation that the company has to pay the tax. However, there is still a chance that the company may need to pay the tax amount in the near future. This tax case of Tiger Resources Limited has a future uncertainty whether the company has to pay the amount or not. This situation is the perfect example of a contingent liability. The amount is not fixed. On the other hand, there is an uncertainty over the payment of the taxes. This is a perfect example of contingent liability in the books of Tiger Resources Limited. This amount will not appear in any financial statement of the company, but will be shown un der the balance sheet as footnote (www.asx.com.au 2016). Provisions Provision refers to the saving of money or resources for the future events of the companies. As per the 2015 Annual Report of Tiger Resources Limited, there are non-current provisions in the company. According to the 2015 Annual Report of the company, the amount of non-current provision for the year 2014 is $ 5,609,000 and for the year 2015 is $ 3,598,000. Among the amount of 2015, there are three slabs. They are employee benefits long leave provisions, rehabilitation provision and other provisions. From the above stats, it can be seen that the provision amount of 2015 is less that the amount of 2014. That means the company has a well defined provision management plan. It is not desirable to have a big amount of provision as provisions always make the net profit small. There is a gap of $ 2,011,000 ($ 5,609,000 - $ 3,598,000) between 2015 and 2014. This is a huge improvement for Tiger Resources Limited (www.tigerresources.com.au 2016). Measurement Valuation There are certain measures of valuation of the provisions and contingent liabilities or assets. These measures have been developed by the Australian Accounting Standard Board (AASB). Based on the kind of operation, the companies choose their own measures of valuation of provisions and contingents (Walker 2012). The measurement processes are discussed below: Provisions Tiger Resources Limited measures the provisions on the basis of present value. The management first predicts the best value of the provision which is required to settle down the obligations and the uses the discount rate to assess the present value of the provisions. This measure includes various aspects. To assess the present value, the time value of the money is calculated. On the other hand, the risk involved in the process needs to be analyzed. After using the discount rate, the pre tax value of the provisions can be obtained. In the case of rehabilitation provision, the same method is applied that is the present value method. The obligations of provision must be settled on the balance date (Barth 2013). Contingent Liabilities or Assets The rise of contingent assets and liabilities depends on the occurrence of some future incidents. There is not any rule of showing the contingent assets and liabilities in any financial statements. However, they are shown as the footnotes under the balance sheet. Thus, there are not any specific criteria to measure the contingent liabilities and assets. Tiger Resources Limited has adopted the fair value method to calculate the amount of contingent assets and liabilities. In his method, Tiger Resources Limited uses to calculate the value of contingent liabilities at the time of settlement by using the discounting factor and obtain the value of the liabilities (Jin, Shan and Taylor 2015). These are the applied criteria used by Tiger Resources Limited to ascertain the value of provisions and contingent liabilities or assets. From the above discussion, it can be concluded that Tiger Resources Limited use fair value as well as present value method for the calculations. Implications As per the above discussion, it can be concluded that provisions and contingents are the two very important aspect of the business. The accountants must take into consideration these aspects while preparing the annual report of a company. It is quite obvious that when a business is operating, it will some unresolved cases. On the other hand, these cases must be resolved in near future and for that reason there should be precautions in the form of provisions and contingents. Both provisions and contingents have the same meaning to some extent. However there is a huge gap between provision and contingents. In other words, provision is certain where contingents are not certain. There are two examples given from the 2015 Annual Report of Tiger Resources Limited. The first example is about the contingent liability of the company and the second example is about the accounting provisions of the company (Hausman 2012). In the first example it has been shown that there is an unresolved case exists in the 2015 Annual Report of Tiger Resources Limited. The case is about the return of income tax for the financial year 2014. The matter is under the review of the tax and audit authority. Tiger Resources Limited has considered the total amount as contingent liability. That means there is a probability that the company either has to pay the money in future or not. In case of contingent liabilities, cash outflow is uncertain. Thus, the company will show the amount of money in the footnotes under the balance sheet. This amount will not create any impact on the current financial position of the company. However, it can create an impact in near future if the money has to be paid (Richardson, Taylor and Lanis 2013). In the second example, the provision amount of Tiger Resources Limited for the years 2014 and 2015 has been shown and analyzed. It has been seen that the company has provisions for various purposes like employee benefits, rehabilitation and others. As per the 2015 Annual Report of the company, the amount of provision has become less in the year 2015 compared to the year 2014. It indicates a prospects future of the company in provision management. As the provisions are made out of the net profit, it is desirable that there is less amount of Provision. Hence, in near future the company should take more corrective measures so that there is little amount of provision for the company (Arslanalp and Liao 2014). References aasb.gov.au.(2016).admin/file/content105/c9/AASB137_07-04_COMPoct10_01-11.pdf. [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB137_07-04_COMPoct10_01-11.pdf [Accessed 28 Sep. 2016]. Arslanalp, S. and Liao, Y., 2014. Banking sector contingent liabilities and sovereign risk.Journal of Empirical Finance,29, pp.316-330. asx.com.au. (2016).asxpdf/20150331/pdf/42xn4kykjjrzvy.pdf. [online] Available at: https://www.asx.com.au/asxpdf/20150331/pdf/42xn4kykjjrzvy.pdf [Accessed 28 Sep. 2016]. Barker, R. and McGeachin, A., 2013. Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism.Accounting and Business Research,43(6), pp.579-604. Barth, M.E., 2013. Measurement in financial reporting: The need for concepts.Accounting Horizons,28(2), pp.331-352. Elder, N., Penm, M., Pallerla, H., Meulen, M.B.V., Short, A.D., Diers, T., Imhoff, R.J., Wilson, B. and Boone, J.M., 2016. Provision of Recommended Chronic Pain Assessment and Management in Primary Care: Does Patient-Centered Medical Home (PCMH) Recognition Make a Difference?.The Journal of the American Board of Family Medicine,29(4), pp.474-481. Hausman, J.A. ed., 2012.Contingent valuation: A critical assessment(Vol. 220). Elsevier. Hennes, K.M., 2014. Disclosure of contingent legal liabilities.Journal of Accounting and Public Policy,33(1), pp.32-50. Jin, K., Shan, Y. and Taylor, S., 2015. Matching between revenues and expenses and the adoption of International Financial Reporting Standards.Pacific-Basin Finance Journal,35, pp.90-107. Lagrange, B., Viger, C. and Anandarajan, A., 2015. Contingency liabilities: The effect of three alternative reporting styles.Research in Accounting Regulation,27(2), pp.119-128. Richardson, G., Taylor, G. and Lanis, R., 2013. The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis.Journal of Accounting and Public Policy,32(3), pp.68-88. tigerresources.com.au. (2016).aurora/assets/user_content/File/01733774%281%29.pdf. [online] Available at: https://www.tigerresources.com.au/aurora/assets/user_content/File/01733774%281%29.pdf [Accessed 28 Sep. 2016]. Tigerresources.com.au. (2016).Tiger Resources. [online] Available at: https://www.tigerresources.com.au/company_profile.7.html [Accessed 28 Sep. 2016]. Walker, R.G., 2012. Permissive and Uninformative Reporting of Clean-Up Costs.Contemporary Issues in Mining: Leading Practice in Australia, p.143.

Fiat External Environment Essay Example

Fiat External Environment Paper Are Americans ready for smaller is better? Strategic Development and Implementation Introduction America, a nation which when it comes to cars has historically sided on the bigger is better side of the spectrum is being invaded by smaller, more economically conscious vehicles. Fiat has been manufacturing smaller for years, overseas in Europe, Brazil and even China. With the acquisition of the American made Automotive company Chrysler in 2009, Fiat has launch a marketing campaign to finally gain a hold in the American market. Is America ready for Every Once in a while, something comes along so powerful in incept, so revolutionary in design, it redefines a generation America, get ready for the one and only FIAT 500. Despite the American notion of fast muscle machines, there is a growing demand for the economically conscious vehicles. Rising cost for fuel and more demanding regulations for emissions will likely increase demand for the types of vehicles FAITH is providing and the new, leaner Chrysler is producing. The wave of hybrid models and fully electric vehicles already in FIAT s stables may give FIAT the leverage it is seeking and hoping on, in the American racket. Fabric Italian Automobile Torsion FIAT, was founded in Italy by a group of investors in 1899, most noticeably Giovanni Genial. The company was created as a automobile factory. By 1910, Fiat was Tits largest automotive company, and the company has retained this status since. This was the same year that FIAT built its first plant in Poughkeepsie NY, though it lasted less than a decade. We will write a custom essay sample on Fiat External Environment specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Fiat External Environment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Fiat External Environment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This wasnt the last attempt FIAT made to venture into the American. Fiats Environment General Environment FIAT competes in over 80 countries and has distinguished itself as a automotive company capable of innovation. Though FIAT has created trucks and larger cars, the company has distinguished itself as a manufacturer of small customizable vehicles. Originally FIATs general environment was Italys demographics, economical, political/legal, social and culture, but that was over a century ago and FIAT has become a world corporation, with ties in many nations. FIAT has built a global distribution network which has now incorporated Chrysler into the fold. With the addition of Chrysler and FIAT renewed launch of its smaller, Echo-friendly vehicles into the American automotive industry. In the American general environment, FIAT has to contend with customers who are used to purchasing bulky sized vehicles. Where economically vehicles were once seen as a joke. Americas legalities may promote the purchasing Of vehicles like the FIAT 500 for its emissions but the American culture and social mind set craves the fast and the furious not the compact and comfy. Industry Environment Though FIAT is a world class competitor in the automotive industry, America is a world in-of-itself. To FIATs advantage, American have come to embrace foreign vehicles with enthusiasm. The German made BMW and Propose are considered luxury cars to most Americans. FIAT is aiming to replace not the luxurious but the common car. The common car in America are Ionians, Ford, Honda and Toyota. There is a large difference between what FIAT is offering versus what they are offering. But with the economical direction the world is heading leaner is better, FIAT may be able to find a viable market in America. Competitor Environment America is one of the few nations that values bulky vehicles even in urban areas where trucks should be considered to cumbersome to navigate wrought smaller, congested streets. Though this is changing, with high gas prices and more stringent emission regulations. FIAT is waltzing into an American automotive industry that trying to adapt to the need of its customers. Americans like the rest of the world dont want to be held at gun point by the gasoline industry any longer. Which a movement for hybrid, electric and diesel vehicles is on the rise. Automotive companys such as Ionians, Ford, Accuracy, Audio, BMW and Honda are striving to fill that demand. They are making fuel friendly engines/cars that are just as bulky as their older neuter parts. There are few vehicles in the American automotive industry that will compete with FIATs vehicles smaller stature. The Mini-Cooper and the beetle are competitors, though upon closer inspection, FIAT beats them in price, and fuel efficiency. Expansion into the USA For the sake of success in the USA HAT must diversify in its methods as well as in its models. So far, with the acquisition of Chrysler, FIAT has given itself the potential to remodel Chrysler cars into sleek smaller, more Echo-friendly versions. FIAT needs to come up with different styles for its models. Its current 500 models look strikingly like its older models. FIAT must also understand Its audience. Where would demand for a smaller, vehicle be more prominent. That would be cities such as New York, Washington DC and LA. FIAT s smaller models will not appeal to familys or those living in rural areas. It would be best for AT to target young business persons and to continue to absorb smaller automotive businesses to acquire their assets. The FIAT compact car is a step in the right direction in terms of gaining more exposure to the family vehicle segment of the industry. Both Chrysler and FIAT have aces up their sleeves which must be used carefully. Chrysler is developing the Petrol engine, called Pentameters and FIATs Multipart engine according to Giuseppe Calaboose, can provide FIAT-Chrysler an edge. Unfortunately they are unproven and with the US government tightening the reigns on emissions it is uncertain if they will hold up to the standard of 2017 and beyond. Closing Fiat-Chrysler has the capability to become a contender in an America which is tired of paying high gas prices, in an America whos government is enforcing rasher emission regulations. The company needs to broaden its model selections.

Gene Therapy essays

Gene Therapy essays 1. Clarrisa Harlowe Barton was born in North Oxford, Massachusetts on December 25, 1821. she had two older sisters; Dorthy and Sally, and two older brothers; Stephen and David. The were grown-up young adults when Clara was born. Dorthy, the oldest daughter, was teaching in the Oxford school. Stephen was a school teacher too. David worked on his fathers farm. He loved the pedigreed horses his father raised. Sally was eleven when Clara was born. Dorthy taught Clara her spelling. Stephen taught her arithmetic. David taught her how to play sports and how to rid horseback. Sally helped her read maps and learn the names of countries, states, and capitals. Claras mother, Sarah Stone Barton, taught her how to cook, sew, weave, garden, and make soap. Claras father, Captain Stephen Barton had fought in the Indian wars. He was a farmer and a farmer and a horse breeder, and was a school board member, whose opinion was respected at North Oxford town meetings. When Clara was young she doctored m any pets in her town. From 1832 to 1834 Clara doctored her brother David. In 1839, when Clara was only fifteen, she began her teaching career in Oxford, Massachusetts. Clara attended the Liberal Institution in Clinton, New York when she was twenty-nine-years-old. When Clara was thirty-two-years-old she started a free public school in Bordentown, New Jersey. A year after that she began to work as a clerk in the United States Patent Office, Washington, D.C.at the age of forty-one Clara took supplies to many battles and worked as a volunteer nurse and cook. Two years later she was appointed superintendent of nurses in a Union army unit. Clara soon became interested in finding missing soldiers. Four years later, Clara learned of the International Red Cross. Clara worked for the Geneva treaty and the Red Cross, and did lots of doctoring on the battlefields. At the of seventy-seven, she wrote the book The Red Cr ...

Capitalism and Calvin Essay Example | Topics and Well Written Essays - 1250 words

Capitalism and Calvin - Essay Example John Calvin's letter on usury of 1545 made it clear that when Christ said "lend hoping for nothing in return," He meant that we should help the poor freely. Following the rule of equity, we should judge people by their circumstances, not by legal definitions. Humanist that he was, Calvin knew there were two Hebrew words translated as "usury." One, neshek, meant "to bite"; the other, tarbit, meant "to take legitimate increase." Based on these distinctions, Calvin argued that only "biting" loans were forbidden. Thus, one could lend at interest to business people who would make a profit using the money. To the working poor one could lend without interest, but expect the loan to be repaid. To the impoverished one should give without expecting repayment. The arguments in Calvin's letter on usury are amplified in Charles du Moulin's Tractatus commerciorum et usurarum, redituumque pecunia constitutorum et monetarum, written in 1542 and published in Paris in 1546. Du Moulin ("Molinaeus") developed a utility theory of value for money, rejecting Aquinas' belief that money could not be rented because it was consumed. This attack on the Thomist understanding of money was taken up by Spanish commentators. Domingo de Soto, concerned about social justice, suggested that Luke 6:35 was not a precept, since it has no relation to the justice of lending at interest. Luis de Molina, writing in the late sixteenth century, agreed. He suggested that there was no biblical text which actually prohibited lending money at interest. ( in Noonan, 1957) By the second half of the sixteenth century Catholics and Protestant alike were increasingly tolerant of the idea that the legality of loans at interest was determined by the intentions of the parties involved. Theologians... The researcher of this essay states that before we go on discussing how Calvin contributed to capitalism, we firstly need to discuss the word capitalism. If we are to look in the modern world, we can see that trade is characterized by an exchange of goods which brings in profits to the seller. The researcher explaines that this is the idea behind Capitalism – to make profits from an investment. Products are manufactured from raw materials then sold at a price higher than the cost of production. The idea of applying interest on loans, which is the spirit of capitalism, was widely condemned in ages past. Calvin was part of a society that had forbidden the lending of money at interest for 750 years. By 1544 Calvin had "formulated a doctrine about lending money at interest". John Calvin’s letter on usury of 1545 made it clear that when Christ said â€Å"lend hoping for nothing in return,† He meant that we should help the poor freely. In essence, the Calvinist Puritan leaders of the Reformation or those who were influenced by Calvin, believed that profitable undertakings, that gave the world a perfect recipe for capital accumulation by regarding frivolous spending as equivalent to sin. It is also maintained that without this attitude, Europe would never have acquired enough capital to launch the capitalist system. The Calvinists or the Reformed divinity were less bound to precedent and adjusted itself rapidly to the new economy. With this idea of practicing thrift, they became a successful merchant class and thus capitalism grew.

J.R.R. Tolkien Biography Essay Example | Topics and Well Written Essays - 500 words

J.R.R. Tolkien Biography - Essay Example Tolkien completed his education at the height of the World War I. It was then the society’s expectations for the youths to volunteer into the military (White 75). However, Tolkien chose not to become a volunteer in the British army but instead enrolled in a degree program. After completing his degree course Tolkien chose to join the military as a lieutenant instead of taking a civilian job (Zimrack web). He retained his service to the military despite encountering the first-hand witness of execution his closest friend and college colleagues who served in the military. His ill health, however, prevented him from being deployed in the front line.After the end of World War I, Tolkien got his first job with the Oxford English dictionary where he worked on the etymology of words (Chance 105). His work with the Oxford English dictionary earned him a teaching position at Leeds University. He later became the youngest professor of Leeds in his time. Although Tolkien was a dedicated ac ademician and a writer, he had a keen interest in wars and matters of national interest. Although he once served in the military, he had a negative attitude concerning wars. He also objected other European ideologies such as Stalinism and imperialism. In addition, to the surprise of many Tolkien was totally against racism.In conclusion, Tolkien lived a successful life with a legacy. His thinking and actions that surpassed the expectations and norms of the society are the main sources of his success. His success.

Historical Transitioning and Growth of the U.S. Health Care System Term Paper

Historical Transitioning and Growth of the U.S. Health Care System - Term Paper Example The programs included the Medicare and Medicaid (Rice et al. 2013). There are also different forms of financing in the sector. The public sources comprise the largest health care expenditure in the country. It constitutes 48% followed by the private third party payers (Rice et al. 2013). In the current state, most of the Americans receive the coverage from the private health insurance (Rice et al. 2013). Employers contribute significantly to the privately insured individuals. Additionally, the number of purchasers in the form of health maintenance organizations (HMOs) rose significantly in the last two decades of 20th century (Rice et al. 2013). However, this has decreased over time due to criticism of the tight control put on patients. Further, the preferred provider organizations (PPOs) have increased their dominance in the sector (Rice et al. 2013). There have also been changes in terms of physical, technological, and human resources over time. The changes have been more common since 1970’s. For example, there has been raise in ambulatory facilities and decrease in institutional setting (Rice et al. 2013). The number of beds in the hospitals has also fallen significantly. On the other hand, there has also been rapid advancement in the medical technologies. Such medical technologies include MRIs and CT scanners (Rice et al. 2013). Moreover, there have been changes in employment rates in the sector. The country has enjoyed increased number of physicians, nurses, and therapist since 1990 (Rice et al. 2013). The increase is an indication of more focus on the primary health care. However, there has been decline in the number of dentists, optometrists and pharmacist in the same period (Rice et al. 2013). The sector has also listed the vulnerable population in the country. The trend has been established for a long period in history. Some of vulnerable populations in the country appear to be the racial and ethnic minorities, low-income

Structure of Collagen Proteins

Structure of Collagen Proteins Collagen forms the majority of the protein that is found in mammalian organisms and constitutes 30% of the total protein mass of a human. By being used as a gibbet, collagen is utilized by body cells towards the molding of their surroundings. This eventually creates an atmosphere favorable for normal cell function as well as the development of the tissues. Apart from providing mechanical support, collagen have several ligands which improve the performance of factor receptors and integrins that can control cellular procedures such as cell union, cell migration commonly known as chemotaxis, remodeling of tissues, as well as the healing of wounds. Collagen comprises of between 25 and 35 percent of the total protein tissue present in a mammals body. The hair, connective tissues as well major connective tissues are made up of collagen. Collagen is structured into fibrous strands, precise to their role (Lamberg 226). Collagen is broken down into several sub-units known as tropocollagen. A Tropocollagen has a form of a triple helix attached to a hydrogen bond to form a polypeptide chain. A sample Collagen is predominantly made up of amino acids. It has high levels of proline and glycine alongside hydroxylysine and hydroxyproline. Vitamin C is essential during the building up process of collagens, although it is not a direct constituent of the amino acid chain. Currently, there are 29 known collagen types of fiber. The most prevalent in the body are the type 1, 2, 3 and 4. The type one collagen is present in all soft tissues inclusive of the internal organs, the bones and tendons as well as the skin. On the other hand, Type 2 collagen is found in the cartilage of the body structures while type 3 is common in reticular membranes and tissues. Additionally, Type 4 collagen is only found in the membranes of the cell basement. If the formation of collagen happens inside the cell, then the process is known as vivo formation. In this process, three peptide chains appear in the ribosomes all along the rough endoplasmic reticulum. On the contrary, if the collagen is formed outside the cell, then the method of formation is known as vitro formation. According to this process, Collagen is produced in a laboratory through manual procedures. One collagen is made up of a chain of five small tropocollagen molecules. The protein strand is made up of the ami no acid base. The staggered arrangement of Tropocollagen molecules permits them to adhere to adjoining strands and thus providing the fibers with additional strength (Murrieta 16). By designation, a collagen molecule is made up three ÃŽÂ ± chains also known as polypeptide chains and contains on the least, one domain having a repeating Gly-X-Y sequence in all of the essential chains (Myllyharju and Kivirikko 26). At present, all vertebrates are made up of at least 27 collagen types each having 42 distinct ÃŽÂ ± chain. A number of collagens make up homotrimers having three ÃŽÂ ± chains whereas others have two or even three distinct ÃŽÂ ± chains. The X and Y locations can contain any amino acid apart from glycine. Characteristically, proline is only available in the X spot with 4-hydroxyproline in the Y position. Whereas 4-hydroxyprolines are necessary for the solidity of the triple helix, glycines are essential for filling the three chains into a coiled-coil configuration. This formation is exemplified as a left-handed helix that is wound about a regular axis to form a triple helix with a one-dimensional right-handed superhelical pitch, producing the ultimate arrangement of a rope-like rod. Collagen Types With the aim of avoiding confusion, collagens are given roman numerals in the order that they have discovered. Whilst referring to the composition of a collagen, each of the three ÃŽÂ ± chains is initially quantified for chain number (1, 2, or 3) and thereafter the type of the collagen is identified. For instance, ÃŽÂ ±2 (I) refers to the second ÃŽÂ ± chain is type I whereas ÃŽÂ ±1 (II) refers to the first ÃŽÂ ± chain is type II collagen. Collagen division into families is made essentially by the apparatus and organization of matrix gathering. The following are the nine collagen families along with their respective types. fibril-forming (I, II, III, V, XI, XXIV and XXVII), fibril-associated collagens with interrupted triple helices (FACITs) positioned on the exterior of fibrils (IX, XII, XIV, XVI, XIX, XX, XXI, XXII and XXVI), hexagonal form (VIII and X), basement membrane forming (IV), beaded filaments (VI), affixing fibrils for basement membranes (VII), transmembrane domains (XIII, XVII, XXIII and XXV), and the family of type XV and XVIII collagens (Kivirriko 123). Definite collagens are articulated in a tissue definite approach, as depicted in types II, IX and XI that are set up almost entirely in cartilage, although type XVII is just found in skin hemidesmosomes. In addition, some collagen forms are ordinary in the majority of extracellular matrices, as in the case of type I. Furthermore, collagen fibrils that frequently comprise more than one kind of collagen. Such a type I collagen may also possesses smaller amounts of types III, V and XII. Additional heterogeneity in the super family may be as a result of unusual splicing of the records of several genes as well as the use of option promoters in a number of genes. Through the huge figure of structurally distinct members of the super family involves being caught up in numerous biological functions (Kadler 124). Collagen assembly Most of the collagens have a similar formulation procedure thats characteristically linked with type I. By starting inside the cell, three peptide chains are produced in ribosomes all along the Rough Endoplasmic Reticulum (RER). The chains formed are then referred to as preprocollagens and each one of them possess registration peptides on the end as well as a signal peptide. Upon completion, these peptide chains are then sent into the lumen of the RER somewhere they are slashed into their procollagen shapes. Whilst in the RER, the chains progress to undertake a chain of efficient changes. Initially, the lysine as well as proline amino acids are hydroxylated, a procedure that depends on ascorbic acid. Subsequently, precise hydroxylated amino acids are glycosylated, permitting the three chains to relate into a triple helical formation. Lastly, the procollagen is transported to the Golgi apparatus for packaging as well as secretion in a process known as exocytosis. The moment the collagen is outside the cell, it is again reordered into a functional matrix. listing peptides are sliced via procollagen peptidase, to form tropocollagen, which can which has the potential to aggregate itself and form collagen fibers. In the case of non-fibular collagen, the N- and C-propeptides remain in the cell where they assist in directing super molecular assembly. Following the formation of fiber, inter-chain cross-linking of collagen take place between lysine and hydroxylysine residues subsequent to deamination from lysyl oxidase (Kivirriko 123). Molecular Structure A collagen molecule also known as tropocollagen is a sub-unit of bigger collagen collection as in the case of fibrils. The molecule has a diameter of around 1.5nm and is 300nm long. It is made up of three polypeptide strand, each having left-handed helix conformation. In addition, the three left-handed helices are twisted collectively to form a right handed super helix, a joint quaternary structure alleviated by several hydrogen bonds. The association of type I collagen with possible fibrillar collagens to form a branded triple helix is referred to as microfibril. Every microfibril is interdigitated with its adjoining microfibrils to an extent that may propose that they are independently unbalanced even though within collagen fibrils they are so well structured to be crystalline. Since glycine is the least amino acid having no side chain, it has a unique responsibility in fibrous structural proteins. In the formation of collagen, Gly is essential at all third position since the assemblage of the triple helix holds this residue at the inner (axis) of the helix, wherever there is no gap for a larger side group than glycines sole hydrogen atom. For similar basis, the rings of the Pro and Hyp should point outward. The function of the two amino acids is to help stabilize the triple helix. Fibrillar Structure The tropocollagen subunits impulsively assemble itself with recurrently spread out ends, into even bigger arrays in the extracellular vacant places of tissues. In the case of fibrillar collagens, the molecules are spread out from each other by 67nm. Each and every D-period has 4 and fraction molecules of collagen. This is due to the fact that if you divide 300 by 67 doesnt yield a large integer. Therefore in each D-period duplicated of the microfibril, there exists a part having five molecules in a cross-section known as overlap. On the other hand, the part consisting of four molecules is known as the Gap. The triple-helices may also be prearranged in a hexagonal or quasi-hexagonal arrangement in section, both the overlap region and the Gap. Equally the gap and overlap regions (Xie 549). There exists a covalent is cross connections in the triple helices, as well as an amount of covalent cross connections involving tropocollagen helices outlining a well structured collection like fibrils. Bigger fibrillar bunches are produced with the support of numerous diverse categories of proteins as well as diverse collagen brands, proteoglycans and glycoprotein to shape the diverse kinds of fully-grown tissues from alternating blends of the similar major players. The insolubility of collagens has been a barrier to the research carried out on monomeric until it was discovered that tropocollagen from immature animals could be removed since by then, is it not yet completely cross connected. Nonetheless, progress in microscopy systems microscopy of electron (EM) and atomic force microscopy (AFM) and the diffraction of X-ray have facilitated those doing research to acquire gradually more comprehensive figures of collagen configuration in situ. This afterward progress is predominantly significant to improved perception of the system in which collagen configuration influences communication in both intracellular and cell-matrix stages, and how tissues are build in development and restoration, and altered in growth and infection. For instance by means of AFM -based nanoindentation, researchers have been able to show that a particular fibril of collagen is a varied substance alongside its axial course with extensively diverse automatic functions in its fissure and partly covered areas, connecting with its diverse molecular associations in these two areas. The fibrils of collagen are partially crystalline collections of molecules made of collagen. Collagen fibers (filaments) are bunches of fibrils. Fibrils/ collections of collagen are prearranged in diverse arrangements and attentiveness in a variety of tissues to offer unstable tissue elements. In fillets, complete triple helices of collagen are positioned in a parallel, reeled display. Forty nm spaces involving the endings of the tropocollagen subdivisions-roughly equivalent to the breach section- almost certainly act as nucleation position for the deposition of long, hard, fine crystals of the mineral component, which is (approximately) hydroxyapatite, Ca10(PO4)6(OH)2 with some phosphate. It is in this way that certain kinds of cartilage turn into bone. Type I collagen gives bone its tensile strength. Prolyl 4-Hydroxylase (P4H) As formerly stated, hydroxylation of the Y-position proline residues is a critical modification for generating stable triple helical collagen. This modification is carried out in the lumen of the RER by the enzyme prolyl 4-hydroxylase (Tandon 199). The vertebrate forms of these P4Hs are ÃŽÂ ±2 ÃŽÂ ²2 tetramers in which the ÃŽÂ ² subunit is identical to the protein disulfide isomerase PDI (Myllyharju, 2003). Various isoforms of the catalytic a subunit have been found in organisms of varying size and complexity; from humans to Drosophila. Another family of P4Hs in the cytoplasm has been uncovered and has been linked to the regulation of the hypoxia-inducible transcription factor HIF. Cytoplasmic P4Hs have no PDI subunit, require different sequences flanking the prolines that are hydroxylated, and have markedly higher Km values (Kivirikko and Myllyharju 199). No overall amino acid sequence homology is detected between the collagen and the cytoplasmic HIF P4Hs, with the exception of critical catalytic residues. HIF is continuously synthesized and under normoxic conditions a critical proline residue in a -Leu-X-X-Leu-Ala-Prosequence is hydroxylated by the cytoplasmic P4Hs, not by collagen P4Hs. The resulting 4-hydroxyproline residue is essential for HIFÃŽÂ ± binding to the von Hippel-Lindau (VHL) E3 ubiquitin ligase complex for subsequent proteasomal degradation. However, under hypoxic conditions hydroxylation ceases, allowing HIFÃŽÂ ± to escape degradation and instead forms a stable dimer with HIFÃŽÂ ² (Jaakkol a, 2001). Once formed, the dimer is translocated into the nucleus and becomes bound to the HIF-responsive elements in a number of hypoxia-inducible genes, such as those for erythropoietin, vascular endothelial growth factor, glycolytic enzymes and even for the ÃŽÂ ±(I) subunit of human type I collagen (Takahashi 200). Illinois Institute of Technology biologist Joseph Orgel used the high-energy X-rays produced by the APS to examine the structure of collagen, a protein that composes more than a quarter of all protein in the human body and forms the principal component of skin, teeth, ligaments, the heart, blood vessels, bones and cartilage. In these tissues, collagen molecules pack themselves into overlapping bundles called fibrils. These fibrils, which each contain billions of atoms, entwine themselves into collagen fibres that are visible to the naked eye (Xuyang 2760). Scientists have known the basic molecular structure of collagen since the 1950s, when several different international groups of scientists discovered that it had a triple-stranded helical structure. However, researches had never before had the ability to study the structure of an entire fibril in the same way that they could study an individual collagen molecule, according to Orgel. Orgel and his team performed diffraction studies on intact collagen fibrils inside the tendons of rat tails in order to understand just how the protein functioned within unbroken tissue. We tried to draw a highly accurate map of the molecular structure of tissues, Orgel said. By doing so, we hope to transform a very basic understanding that we have of the molecular structure of tissue into a much more tangible form. Since the scientists kept the tendon tissue intact, they could see how the collagen molecule binds to collagenases, a class of enzymes which when working properly help to regulate the normal growth and development of animals but when malfunctioning can lead to the metastasis of cancerous tumors or rheumatoid arthritis. The visualization of this interaction could help drug developers to create an inhibitor to prevent the pathological action of the enzyme, Orgel said. Previous studies of the structure of collagen had looked only at crystals of small fragments of the protein, so scientists had little idea of how it looked within intact tissue. Its impossible to get the information that we did by removing tiny chunks of the tissue, Orgel said. We couldnt obtain this data by single-crystal crystallography. This research was made possible only because of the BioCAT beam line provided by the APS. Applications Collagen has been extensively used in beauty surgical procedures, hemostats, mechanism coatings, recovery fluids, formulation recipients, tablets, cartilage rebuilding, medicine release, in addition to skin substitutes for patients with burns. However, both medical and cosmetic use is declining because most commercially available collagens are derived from bovine or porcine tissues. Mainly enriched in type I collagen, these preparations also contain small amounts of type III as well as other collagens that are difficult and expensive to remove from the desired material. Moreover, there is a high rate of allergic reactions from animal-derived collagens, causing prolonged redness. Using collagen derived from cows also poses the risk of transmitting prion diseases such as bovine spongiform encephalopathy (BSE). The scientific community also uses collagen in its studying its role in tissue development and disease. Extracting sufficient quantities of nontraditional or less prominent colla gens is a costly and difficult task (Kadler 196). A processed form of collagen commonly used is gelatin. Derived from denatured collagen, gelatin is composed of a mixture of collagen chains of different length, structure, and composition. This distribution depends on what type(s) of collagens are extracted, the extraction method, as well as the pH and ionic strength of the solution used for processing. Because gelatin is a heterogeneous composition, especially in size and isoelectric point, the resulting products will inevitably have variable gelling and physical properties. This variability presents a significant challenge for medical applications where stability, safety, and control are necessary (Crissman 192). Cheaply produced recombinant collagens and gelatins have the potential to alleviate many of the issues associated with animal derived versions. Given the large number of aforementioned applications there is also a large market in this area. Scalable technology is needed to make microbial expression of recombinant collagens a viable alternative to tissue extraction. Using microbes to engineer collagen allows for greater control over collagen synthesis and organization, which in turn increases the quality, consistency, and safety of collagen production. It would also provide an easy platform for introducing altered primary sequences into recombinant collagens. Such genetic control over collagen structure is crucial in studying the impact of specific mutations on collagen structural hierarchical assembly and associated functions and also would allow for the creation of designer collagen-mimetic materials. Recombinant expression would also allow for the extraction of sufficient quantities of native collagen forms that are present at low levels which are otherwise mainly characterized at cDNA and genomic levels. This would allow for structural and functional analysis of these rarer collagens (Baneyx 114). Biomaterials applications for collagens in hemostats, as skin substitutes, in cartilage reconstruction, and for drug delivery can benefit from the improved purity of cloned sources of collagen. Purity in this case would include both reducing other extracellular matrix components that may be carried through the purification process leading to potential inflammatory responses, or bioburdens with potential impact on human heath, particularly neurological disorders due to prion concerns. Recombinant human collagen seems to avoid immune reactions previously described and is therefore more biocompatible. Recombinantly derived collagen was shown to have superior mechanical strength and haemostatic activity compared to animal derived collagen when formed into a matrix. They can be altered to include bioactive peptide sequences as well as to be collagenase resistant. Recombinant gelatins can be tailored to alter their gelling temperature by controlling their hydroxyproline content. Moreover, they have been shown to be less allergenic. As they are widely used in the food and drug industry, recombinantly derived gelatins can be made animal-free and thus open for consumption by vegetarians (Baez 252).

Violence, Terrorism, and the Interactions between Cultures Essay

Violence, Terrorism, and the Interactions between Cultures When humans from different cultures interact, the result is often bloodshed, domination and disease. Also, without exception, the exchange of ideas gradually occurs. All of these factors have shaped the course of history. While much of the spread of disease has been reduced since the Black Death, much bloodshed still comes from the interaction of cultures, possibly from physical contact without intellectual or rational interaction and understanding. Interaction itself is necessary and does result in good as well, especially in terms of technological advancements. The spread of disease is possibly one of the most dramatic results of interactions between cultures. The different ways of living in Europe and other parts of the world caused very different illnesses to develop in each. Europeans lived in close quarters in densely populated cities, which allowed crowd diseases, such as measles, to develop. These diseases quickly result in death, or recovery and immunity. Thus, they do not remain relevant in smaller communities; by the time victims have recovered fully, the disease is not around to be spread. In larger communities, the disease can shift from area to area, remaining in existence until there are babies to be infected in the original area. (Diamond) A leading theory maintains that these diseases developed from animal diseases that adapted to the environment of the human body when humans and animals were in close contact. In particular measles and smallpox came from cattle, and the flu came from pigs and ducks. (Diamond) Because this con tact with animals, the close contact with thousands of other humans in cities, and the connection of populations by trade, a... ...p. 1-35. Cipolla, Carlo M., Epilog from "Guns, Sails, and Empires: Technological Innovation and the Early Phases of European Expansion, 1400-1700" Sunflower Univ. Press, 1996, pp. 132-148. Diamond, Jared, "Ch. 11: Lethal gift of livestock," in "Guns, Germs, and Steel" W.W. Norton & Co, 1997, ISBN 0-393-03891-2, pp. 195-214 Ponting, Clive. Ch.11 from "A Green History of the World," St. Martins Press, NYC, 1991, pp. 224-239. Pursell, Carroll W. Jr., Ch. 1 and 2 in "Early Stationary Steam Engines in America: a study in the migration of a technology" Smithsonian Inst. Press, 1969, pp. 1-27. Schneider, Jane. Rumpelstilskin's Bargain: Folklore and the Merchant Capitalist Intensification of Linen Manufacture in Early Modern Europe. In Cloth and Human Experience, edited by Annette B. Weiner and Jane Schneider. Washington: Smithsonian Institution Press, 1993.

Internet Activities 9.1 and 10.2 Essay

1. What are the key benefits of implementing a supply chain solution such as SAP? The key benefits that any company would achieve from using systems typically like the SAP supply chain solutions include the following: †¢ A quicker response for changes occurring in the market †¢ Having higher margins than the competitors by saving on operational costs †¢ Transparency of information in the business which would lead to a smaller cash recover cycle †¢ Increased synchronization in the business and its operation. The business will be able to set it priorities in an organized fashion †¢ The ultimate result of using such systems would be an increase in the satisfaction of the customers as the system can provide for customization. †¢ The company will also be able to track and monitor the compliance of the company with the regulations in the markets it is operating in. In short the business is able to synchronize the supply of the company with the demand in the market, be more responsive to the changes in the market pertaining to price and supply/ demand fluctuations as well as have a reliable and efficient network which can monitor the supply chain 2. What are the likely challenges in implementing a supply chain solution? The biggest challenge faced by the company in implementing a supply chain solution is to integrate it with the existing business processes at the company. All business tend to be somewhat different in their operation and the business language, but when using a software solution for the supply chain, then the business processes relating to the supply chain activities have to be exactly the same as required by the software. Otherwise the business would have discrepancies existing between the supply chain activities and the supply chain reporting and records stored by the software. In this case the efficiency of the system and the process is sacrificed. Exercise 10. 2: 1. In what ways does Volkswagen’s website illustrate the characteristics of integrated marketing communications? The characteristics of an integrated marketing communication are that it is coherent, consistent, has continuity and is complementary. The website for Volkswagen shows that the different methods of communication like, getting a quote online, emailing the company, registering for a certified car, finding the nearest show room etc, all is integrated on the website and communicated to the customer. Similarly all the messages on the website about the uniqueness of the cars are not contradictory and therefore supporting consistency in communications. The WebPages are continues in their format and play on the same message again and again which is â€Å"when you are in a Volkswagen, it is in you†. The color scheming, the format of the WebPages and the messages and content displayed on the site supports each other and is complementary in nature 2. How does Volkswagen go beyond its own communications to create its unique identity? Volkswagen has been able to differentiate itself from its competitors by handing the design board over to the customer. Using the website the customers can design their own personalized VW and Beetle cars. This provides for extensive customization to the products. The company also invested in a transparent manufacturing plant in Dresden to show the customers how their automobiles are made. The company has also advanced in the R&D function by inviting customers to come to the factory and design the car they want. This interactive and two way communication through the website as well as on location has enabled the country to establish its unique spirit while going beyond the scopes of an automobile manufacturer. References 1. SAP Supply Chain Benefits, available at: http://www.marketing-online.co.uk/ch8.pdf

Free Essays on Social Control And Deviance

Social Control Industrialized societies are made up of many competing groups, each with its own history of problems and with its own solutions. Each group also claims a unique identity, a way of life that distinguishes it from other groups in the same society, and its members share these ideas about the way the world is and ought to be. Each group has also developed norms that support its orientations to life. These norms, along with both formal and informal means of enforcing them, constitute a system of social control. Thus, because they participate in the same general culture, the groups in a pluralistic society agree on many things; yet due to their particular histories, they may differ sharply on many others - to the extent that what one group may consider right, another may consider wrong. Up to this point in analysis, functionalists and conflict theorists are in basic agreement about social control. But now they diverge. Functionalism and Social Control Functionalists stress how the various segments of the population in a pluralistic society coexist. As each enforces its own norms on its members, the group can attain a more or less balanced state. Although tensions between them may appear from time to time, the balancing of these tensions produces the whole that we call society. If a group threatens to upset the equilibrium, efforts are made to restore balance. For example, in a pluralistic society, the central government often plays a mediating role between groups. In the United States, the executive, legislative and judicial branches of the government mediate the demands of the various groups that make up society, preventing groups from taking political control (Riesman, 129 -133). This view that society is made up of many competing groups, whose interests manage to become balanced, is broadly representative of the pluralistic theory of social control. Conflict Theory and Social Control Conflict theorists... Free Essays on Social Control And Deviance Free Essays on Social Control And Deviance Social Control Industrialized societies are made up of many competing groups, each with its own history of problems and with its own solutions. Each group also claims a unique identity, a way of life that distinguishes it from other groups in the same society, and its members share these ideas about the way the world is and ought to be. Each group has also developed norms that support its orientations to life. These norms, along with both formal and informal means of enforcing them, constitute a system of social control. Thus, because they participate in the same general culture, the groups in a pluralistic society agree on many things; yet due to their particular histories, they may differ sharply on many others - to the extent that what one group may consider right, another may consider wrong. Up to this point in analysis, functionalists and conflict theorists are in basic agreement about social control. But now they diverge. Functionalism and Social Control Functionalists stress how the various segments of the population in a pluralistic society coexist. As each enforces its own norms on its members, the group can attain a more or less balanced state. Although tensions between them may appear from time to time, the balancing of these tensions produces the whole that we call society. If a group threatens to upset the equilibrium, efforts are made to restore balance. For example, in a pluralistic society, the central government often plays a mediating role between groups. In the United States, the executive, legislative and judicial branches of the government mediate the demands of the various groups that make up society, preventing groups from taking political control (Riesman, 129 -133). This view that society is made up of many competing groups, whose interests manage to become balanced, is broadly representative of the pluralistic theory of social control. Conflict Theory and Social Control Conflict theorists...

Free Essays on Greeks Belief In The Afterlife

â€Å"What beliefs did the ancient Greeks have about life after death. In your opinion have these beliefs had any influence on modern thinking about life after death.† There were many different beliefs, theories and ideas within Greek culture as to what happened to someone once they died. The most dominant of these numerous beliefs was Hades. Legend has it that Hades, one of the brothers of the King of the Gods, Zeus was appointed with the job of being King of the dead. The Greeks believed Hades ruled the ‘underworld’ the land, which you inhabited once you died. Other such possibilities were that after death you transformed into stars, being absorbed into the upper atmosphere, others believed in the re-incarnation cycle, while others thought your soul lived on in another place, amongst these places being the Isle of the Blest and the Elysium Fields. These examples are just a handful of the explanations the Greeks gave to the afterlife. It is doubtless the Greeks were fascinated by death, and glorified it in such a way that would disgust modern societies. They paraded funerals and spent their lives living for their death. This could be because they expected a better life once they’d lived on earth, weather they returned to earth again in another form was debatable, but it was not unusual for people to spend their lives working hard to afford a spectacular funeral. According to Greek Mythology Hades ruled the underworld with his reluctant wife Persephanie, his kingdom was said to have been guarded by Cerberus; a three-headed beast who kept the living out and the dead in. Before souls could enter his kingdom they were taken down by Hermes and had to cross the river Styx. Their fare was paid to Charon who rode them across by a silver Obal coin, which was placed in their mouths once they died. Sailors who were away from home had their fare in the form of a silver earring. Those who did not have the Obal were sentence... Free Essays on Greeks Belief In The Afterlife Free Essays on Greeks Belief In The Afterlife â€Å"What beliefs did the ancient Greeks have about life after death. In your opinion have these beliefs had any influence on modern thinking about life after death.† There were many different beliefs, theories and ideas within Greek culture as to what happened to someone once they died. The most dominant of these numerous beliefs was Hades. Legend has it that Hades, one of the brothers of the King of the Gods, Zeus was appointed with the job of being King of the dead. The Greeks believed Hades ruled the ‘underworld’ the land, which you inhabited once you died. Other such possibilities were that after death you transformed into stars, being absorbed into the upper atmosphere, others believed in the re-incarnation cycle, while others thought your soul lived on in another place, amongst these places being the Isle of the Blest and the Elysium Fields. These examples are just a handful of the explanations the Greeks gave to the afterlife. It is doubtless the Greeks were fascinated by death, and glorified it in such a way that would disgust modern societies. They paraded funerals and spent their lives living for their death. This could be because they expected a better life once they’d lived on earth, weather they returned to earth again in another form was debatable, but it was not unusual for people to spend their lives working hard to afford a spectacular funeral. According to Greek Mythology Hades ruled the underworld with his reluctant wife Persephanie, his kingdom was said to have been guarded by Cerberus; a three-headed beast who kept the living out and the dead in. Before souls could enter his kingdom they were taken down by Hermes and had to cross the river Styx. Their fare was paid to Charon who rode them across by a silver Obal coin, which was placed in their mouths once they died. Sailors who were away from home had their fare in the form of a silver earring. Those who did not have the Obal were sentence...

Learning Diversity and Authentic Assessment Tools Essay

Learning Diversity and Authentic Assessment Tools - Essay Example LESSON CONTENT: LESSON 1 ELECTRICITY POTENTIAL DIFFERENCE electric field and the movement electric potential electric potential difference INSTRUCTIONAL PROCEDURES a. Focusing event: how to demonstrate the electric field and the movement of the charge. b. Teaching procedures: the lesson will involve two practices and theory c. Formative check : use of short assignments and question that can be take away or end of lesson short questions that need prompt answers. d. Student Participation: students’ participations by use of questions and answers and use of simple calculations that must be done on the board. e. Closure: end by asking the lesson if there is any student who has not understood any concept. If not, give a take away assignment that covers the whole lessons EVALUATION PROCEDURES/ASSESSMENT: use of CATs, Assignments and term paper. MATERIALS AND AIDS: use of a chart, nails, wires, batteries, card board and magnet. DAILY LESSON PLAN NAME OF THE TEACHER: DATE: BIOLOGY LESS ON NUMBER: UNIT: CELL MODELS CELL BIOLOGY INSTRUCTIONAL GOAL: The students should be able to demonstrate the distinctive features of the eukaryotic and prokaryotic cells. PERFORMANCE OBJECTIVE: At the end of this unit the student should be able to know that there are two types of cells for all the living things and their importance in various functions of these living things. RATIONALE: This unit is taught to expose students to the two major categories of cells, their features, the categories of living things that fall under them LESSON CONTENT: LESSON 1 CELL MODELS eukaryote prokaryote INSTRUCTIONAL PROCEDURES f. Focusing event: how to demonstrate the major differences between the cell types g. Teaching procedures: the lesson will involve laboratory practices and theory h. Formative check : use of short assignments and question that can be take away or end of lesson short questions that need prompt answers. i. Student Participation: students’ participations by use of questio ns and answer

The promotion of stroke and heart diseases Research Paper

The promotion of stroke and heart diseases - Research Paper Example This research will begin with the statement that Stroke and heart diseases are the third and the first reported diseases respectively that result in high death rate in both men and women in the United States of America. Additionally, they are considered to be the major widespread and high-cost diseases that most nations have to deal with. However, it is important for citizens to take the initiative in order to prevent these particular diseases. This is because these type of diseases can be easily prevented and thus reduce the death rates caused by the same. According to research, 33.6 % of a total number of deaths that occurred in the United States of America was as a result of either stroke or other forms of heart diseases. Statistics further indicate that 150,000 deaths that occurred in 2007 in American were individuals below the age of 65. Moreover, the aforementioned diseases not only cause death but also disability with more than 4 million cases in the United States has been cau sed by the same. Moreover, it can be pointed out that high death rates caused by both stroke and heart diseases are not the only problem these diseases. In 2010, the cost of treating these diseases was approximated to be $444 in the United States of America. Furthermore, the cost of treatment for these two diseases is approximately $1 for every $ 6 spent in treating other forms of illness in the United States of America. Therefore, treatment of both stroke and heart diseases impacts negatively on the funds and other resources of the country’s healthcare scheme.

Napolean's Defeat Term Paper Example | Topics and Well Written Essays - 1500 words

Napolean's Defeat - Term Paper Example The Aim of his reforms was to consolidate whatever was good in the Revolution and to conciliate those who had suffered at its hands without compromising the essential principle of Equality, Liberty and Fraternity. His conciliation of the Church and migrs did not restore their pre-Revolution privileges or power. Napoleon as a emperor of France and 'Son of the Revolutionary' he launched a new offensive against the absolute monarchies of Europe with the main purpose of spreading the Revolutionary principles to other countries and to glorify himself and France. There was a fundamental difference between the character of the wars waged by Revolutionary France from 1792 to 1802 and the Napoleonic Wars from 1803 onwards. The former were wars of liberation; they carried the message of the Revolution to the down-trodden people of foreign countries; they roused in them hopes of deliverance from the tyranny of absolutism, and hence wherever the French soldier went they were regarded by masses as helpers, friends and saviors of the underprivileged classes. But the Napoleonic wars did not rouse any such popular fervor. They were waged by an Imperial Despot to achieve glory and therefore instead of rousing sympathy, in the long run, they roused antagonism. The national self respect of the countries invaded by Napoleon was roused against him and was, in the end, one of the most important causes of his downfall. Napoleon trampled on the national sentiments of vanquished people by placing his brothers and sisters on their thrones. He was no longer regarded as a deliverer from the tyranny of absolute rulers; he was hated as a usurper and tyrant. Causes of Downfall of Napoleon Napoleon, 'the man of Destiny' and the 'son of the Revolution' had a phenomenal rise. The forces of the Revolution threw him into the limelight from the comparative oblivion, and once he had grasped the public gaze in dispersing the Paris mob with great alacrity and success in 1795, he continued to climb higher and higher till he became the Emperor of France in 1804. He so dominated the French and European stage that the period of his ascendancy - the years 1799-1815 -- is called the 'Napoleonic era.' His hold on Europe during this period was complete and the destiny of Europe depended on his whims and fancies. Napoleon was a genius both an administrator and as a general. His finest qualities of leadership and generalship always came to forefront in time of adversity. He was a master of strategy and brilliant campaigning. He was essentially a soldier and his inherent love of conquest and domination in the long run alienated the whole Europe and roused bitter national animosity against which he could do nothing. The whole of Europe was arrayed against him and finally was responsible for his overthrow. 1. Military Causes (i) Enormous losses in the Peninsular War, the Russian Campaign and the War

Educational Technology Essay Example for Free

Educational Technology Essay With the passage of time, the advances of technology are making their presence felt in every walk of life from space exploration to clean a room. The central though behind these technological advances is to make life more comfortable, efficient, and safe. As such technology is an integral part of daily workaday life. Newer forms of technology are being introduced with improved rates of efficiency, safety, and comfort. In this regard, inclusion of technology in education has also become the hard norm of the present educational system of such a country as the United States of America with the same focus as quoted above. Henceforth, all important areas of educational development have been hinged with the inclusion of technology. One such area of focus today, with regard to the inclusion of technology in education, is the educational development of the disabled and other disadvantage students’ enhanced learning. The present paper examines in detail the inclusion of technology in education with relation to the learning of disabled and disadvantaged students. The paper first of all discusses the present literature on the present state of educational technology and disabled learners; furthermore, the present paper specifically examines studies conducted in the same area to investigate the legitimacy on educational technology inclusion to teach the disabled students, say, English language, and see what difference the technology inclusion makes upon the learning of the students. Literature Review In the past several decades, changing perspectives on the use of technology inclusion in education for the disabled students has caused the curricular guidance to undergo changes that are significant on their own. It was in the time of the 1970s and the 1980s that parents and teachers came to realize the vision that graduating students with disabilities could now go on living and working in the general community environment with some support that differed according to individual. This vision, then, bypassed the shelters of workshops, centers for day treatment, and other massive settings for residential purposes which were indispensable for the previous students. This revolutionary vision then gave birth to â€Å"the development of curricula that were relevant to students’ functioning to everyday life† (Davern, et.al, 2001). In addition to the above, the Individual with Disabilities Education Act (IDEA, 1997) also paved the way for the educators to look for technology inclusion that can boost up learning in the disabled students; hence the premise of this act is that: A free and appropriate public education will be provided for all children with special needs. IDEA 97 emphasizes the participation of students with disabilities in the general curriculum and requires that Individualized Education Program (IEP) teams make many decisions that support and encourage student performance in the general curriculum and general education classroom (Robinson, et.al, 2002). However, when it comes to the participation of the disabled students in the learning of more complex cognitive content (say reading comprehension or learning vocabulary, and so on) with the mainstream education, with their peers, it is seen as an obstacle that these students show a difference of learning from their peers. Hence there are various involvements made by researchers. These interventions focus on overcoming these differences among the two types of learners. â€Å"Curriculum-based assessment†, â€Å"Direct instruction curriculum design†, and â€Å"learning strategies Deshier† are some of them (Carnine, 1989). Today, as such, technology is fast becoming the norm of the area of educating the learners with disabilities. The times of the twenty first century has given rapid rise to technology integration in education. Henceforward, as Dr. Frank B. Withrow, Director of Development Able Company Washington D.C. (2000) notes that â€Å"Technology predictions for the 21st century include sensory prosthetic devices for disabled people. This may be one of the most significant factors in providing all children an equal and appropriate education.† He further points out that â€Å"Cochlear implants are already providing many hard of hearing youngsters with functional hearing.† Moreover, â€Å"Speech synthesizers give voice to mute individuals. New developments in microelectronic lenses may enable a large number of visually disabled people to read printed books† (Frank, 2000) However, it is another thing to investigate the integration of technology and its feasibility with the production: effectiveness of technology with regard to the learning rate of the students with disabilities. In the later part of the paper I would examine the role of technology in relation to this very theme. I would discuss the role of the educational software for the special education. Educational Software and Special Students Today, like all other areas of education, special education is also influenced by the introduction of newer and newer software that provide the educators the opportunities to better teach the disabled students so that their learning can be worth it. Since commercial software for education usually shapes the center of instruction which is technology-based in special education (also for general classroom education), there is a very rapid race among the educational authorities to obtain the most effective and result-oriented software. However, with the advances made in this area, there are certain concerns raised by the educators and researchers about the feasibility of these software packages with regard to effective learning among the disabled students. In this connection, the most common practice found among the educators is that they â€Å"rely on experts in commercial businesses to produce quality educational software for classroom use, with the assumption that the software has been designed to meet the unique learning needs of the population of students for whom it is targeted† (Boone, et.al, 2000). In other words, the consumers of the software assume that the software was properly designed and developed with a population being the focus of that software, for example, students with disabilities, junior school students, students learning English as a second language, and so forth. The net result that these consumers anticipate from the software obtained, as such, is that it will help them improve the learning capabilities of their students – in our case students with learning disabilities and disadvantaged students. On the contrary, Boone et al. (p. 109, 2000) observe that though many of the software developers are aware of the fact that consulting educational experts and researchers is way important in order to develop a result-oriented, population-targeted software, â€Å"some companies still develop software without taking into account education factors that may affect learning† (Boone, et.al, 2000). They point out three major areas regarding such software development for the disabled students, which were major concerns of the educators: 1) The developed software did not have a theoretical base for its formation; 2) There is an overemphasis on such technical aspects of the software as high graphic designs and audio add-ons; and 3) The software development manifested an improper approach toward educational concerns. With these three major concerns, Boone et al. (2000) also list three major areas – investigated in a Delphi research study – which, according to educators, the educational software for the disabled students was proved to be lacking. These areas are: 1) The investigation revealed that software lacked an incorporation or association of higher-level of thinking; 2) The software also lacked a grounding in the educational research and pedagogical investigation of the related teaching content to the disabled students; 3) The last major area of lacking of the educational software for the disabled students was that the software lacked the inclusion of a number of different level skills which can be used to effectively meet an individual’s specific needs. Therefore, Forcier, 1999 (as cited in Boone et al. p. 01, 2000) notes that because of these so complex issues with regard to the educational software, it seems unclear as to which degree such educational improvisation is actually meeting the needs of the educators/teachers and their students. (Boone, et.al, 2000) Evaluation of Software Boone et al. (2000) point out the importance of the educational for the disabled students so that their feasibility can be put to a check. For the evaluation of an educational software, the authors state that many of the educational software developers and publishers are not providing enough information to the educators. This is a practical problem for the educators who opt for a specific software program available in the market suiting the needs of their educational context; however: (Boone, et.al, 2000) â€Å"Educators often find that software they have purchased is not adaptable, does not teach what it purports to teach, or does not support what is occurring in the classroom. For these reasons, educators must independently evaluate software by taking into consideration the following†. (Boone, et.al, 2000) 1) The educators must look for the software’s intended use by monitoring the help that the software lends to achieve their objectives; 2) Content which accompanies the software must be scrutinized; it is also seen whether or not the software has a teacher’s supplement for implementation; 3) â€Å"the instructional presentation and whether the software meets the principles of universal design (i.e., multiple representations of content, multiple means of expression and control, and multiple forms of engagement)† (Boone, et.al, 2000); 4) they should also go for software that is user-friendly: that is easy to use both by the teacher(s) and students; 5) the software should also provide considerable amount of documents and other support; 6) The software should also contain user inputs. With these areas in mind, the authors further come up with the evaluation criteria of the two kinds of evaluation of the software: formative and summative evaluation through the use of the software to make sure of its compatibility with the learning of the disabled students. I discuss both these steps of the evaluations separately so that a thorough understanding of the issue can be grasped. Formative Evaluation and Learning Software for Disabled Students To evaluate the efficiency of software for students with disabilities Boone et al (2000) state that the first and the foremost focus of the educators should be to take into account an area of the students’ learning and/ or other aspects of their life; this are can be the learning characteristics of those students; or their learning goals; or it can be the area of their social skills and goals, and so on. After this specification, the educators should put the software to test on a across-student level, that is to say: Software evaluation by students should involve a high-achieving student, a middle-achieving student, and a low-achieving student who all have a particular disability. This allows the educator to determine the softwares usability across students with a particular disability and, beforehand, to identify specific areas in the software with which particular students may need help (Boone, et.al, 2000). They also give a precaution to the educators that they should not count on the opinions of the parents of the students because it is possible that some software is not efficient to adults; however, the same is greatly enjoyed by the students.