Buddha Essay -- essays research papers fc

Buddha      The word Buddha implies "enlightened one." It is utilized today as a title to the person who has given us more strict convictions than practically some other human who lived in this world. In any case, he was not given this name during childbirth; he needed to acquire it for himself by experiencing long, hard long periods of reflection and examination. Buddha has changed the ways of life of numerous societies with new, at no other time posed inquiries that were clarified by his quest for salvation. He started a completely new religion that challenged to test the limits of the real world furthermore, go past regular information to discover the appropriate responses of the secrets of life. India      During the 6th century BC, India was a place where there is political and strict disturbance. It was a time of extraordinary fierceness with the mastery of Northwest India by Indo-Aryan intruders. Numerous individuals, affected by the Aryan human progress, started to scrutinize the estimation of life and it's actual importance. Schools were opened on account of this interest where educators would examine the hugeness of presence and the idea of man and held projects to recreate one's otherworldly self. (Pardue, page 228) Foundation      Near the town of Kapilavastivu, today known as Nepal, lived King Suddhodhana and Queen Maya of the indigenous clan known as the Shakyas. (Reference book Americana, page 687) Queen Maya before long got pregnant and had a dream in the blink of an eye before she conceived an offspring. In this fantasy a lovely, trinket with six tusks went into her room and contacted her side. This fantasy was soon deciphered by the savvies Brahmin, or Priest of Brahmanism, that she was to give birth to a child that would, if he somehow happened to stay in the château, become the savvies lord on the planet, however in the event that he were ever to leave the mansion he would, at that point become the smartest prophet far into people in the future. (Reference book Americana, page 410)      In around the year 563 BC, Siddhartha Gautama was naturally introduced to an existence of unadulterated extravagance. (Wangu, page 16) His dad needed to ensure that his child was all around dealt with as he developed to keep him from wanting to leave the castle. Suddhodhana, tuning in to the prediction, got Siddhartha far from the torment of reality with the goal that he could emulate his dad's example in turning into a well regarded pioneer.      As Siddhartha developed, ... ... his lessons will be associated with ages. He has yielded his aggregate salvation with the goal that humankind could be instructed of the way to illumination. The Buddha has demonstrated to be one of the smartest and giving men who contacted the lives of so a huge number of individuals. Buddhism will live on as a significant effect on the societies of the world and the Buddha will never be overlooked.      "Everything that has been made is liable to rot what's more, passing. Everything is brief. Work out your own salvation with diligence."                                    - Buddha (Wangu, page 31) Book index "Buddha and Buddhism." Encyclopedia Americana. 1990. Cohen, John Lebold. Buddha. Mary Frank, 1969. Pardue, Peter A. "Buddha." Encyclopedia of World Biography.      McGraw Hill, 1973. "The Buddha and Buddhism." The New Encyclopedia Britannica.      1990. Wangu, Madhu Bazaz. Buddhism. New York: Facts On File, 1993.

21st Century Education Essay Example | Topics and Well Written Essays - 1500 words

21st Century Education - Essay Example This investigation plots that over the most recent couple of hundreds of years, training has become increasingly more accessible to individuals and to a great extent on account of the development of the print machine and different methods for spreading composed material, which has been the most extraordinary vessel for information proficiency. In this manner, it has expanded, and when 100 years back we may have said that an individual is knowledgeable basically on the grounds that they realized how to peruse and compose, today those are minor nuts and bolts in instruction, and a lot of individuals with proficiency aptitudes, yet they don't qualify as taught. Indeed, even information without anyone else doesn't get the job done for one to be instructed, â€Å"Familiarity with a rundown of words, names, books, and thoughts is a particularly poor approach to judge who is well-educated†. Being instructed today implies that one needs to have information, yet in addition the expert, social, and moral aptitudes that accompany it, just as involvement with managing people.From this paper it is clear thatâ many workmanship schools show abilities, which are not especially explicit to any activity. For instance, an understudy from the personnel of Education can utilize a similar degree to apply and likely find a new line of work, as a client relations director in a firm yet there are individuals who go to class to contemplate the last mentioned. The aptitudes learnt in Arts College are flexible and can be applied in an assortment of fields. However, a portion of the current callings can't be drilled by any individual who isn't qualified and confirmed for them.

Withdrawal From Drug Addiction

Withdrawal From Drug Addiction Addiction Coping and Recovery Overcoming Addiction Print Withdrawal From Drug Addiction By Elizabeth Hartney, BSc., MSc., MA, PhD Elizabeth Hartney, BSc, MSc, MA, PhD is a psychologist, professor, and Director of the Centre for Health Leadership and Research at Royal Roads University, Canada. Learn about our editorial policy Elizabeth Hartney, BSc., MSc., MA, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 06, 2020 Tom Merton / Getty Images More in Addiction Coping and Recovery Overcoming Addiction Methods and Support Personal Stories Alcohol Use Addictive Behaviors Drug Use Nicotine Use If you’re considering withdrawal from addiction to an opioid (also called opiate) drug â€" a prescription painkiller such as oxycodone or illegal narcotics such as heroin â€" you probably know that you have a difficult time ahead. But you may not know how much help for drug withdrawal is out there, ready when you are to help you achieve your goal. You’ll find important information here to start you on your way. Note: When the word “drug” appears in this article, it means an opioid drug. What Causes Drug Withdrawal Symptoms? Using opioids over a long period of time changes how the nerve cells in your brain work. They start needing the drug just to do their normal tasks, and when they stop getting it, especially “cold turkey,” they don’t like it. They let you know this by triggering the symptoms of withdrawal. How Uncomfortable Are Drug Withdrawal Symptoms? Drug withdrawal generally isn’t life-threatening, but becoming drug addicted does set you up for possibly very uncomfortable withdrawal symptoms. It’s good to know about and prepare for them ahead of time, so you’re less tempted to give up and backslide into your addiction. Drug Withdrawal: Phase 1. During the first 24 hours or so, you can expect to experience the following symptoms: AnxietyMuscle achesRunny noseTearing eyesRestlessnessSleeplessnessExcessive yawning  Excessive sweating Drug Withdrawal: Phase 2. As you continue your withdrawal, you’ll likely experience: Rapid heartbeat  High blood pressureDiarrheaNausea and vomitingAbdominal crampsDilated pupils (and possibly blurred vision) No question, you’ll be uncomfortable during this time. But dont give up! Your symptoms should start to improve after about 72 hours â€" and you can look forward to feeling much better, close to your normal self, after about a week. Drug Withdrawal: Phase 3. As you “settle in” to your withdrawal experience, you may also experience some long-term withdrawal symptoms or, more properly, withdrawal issues, since they tend to be expressed by emotions and behaviors. Main Withdrawal Methods First, understand that successful drug withdrawal starts with support. You shouldn’t be alone in your struggle, which can be dangerous if an emergency arises. Detoxification (“Detox”) Facilities. Here’s where you can get all the support you need, not only for your drug withdrawal but also for your general health. In a detox facility, you’re: Safe, with trained people around to take care of youFollowing a personalized treatment planMonitored by medical professionals and given treatment when needed for symptoms or complicationsHelped to follow a healthy daily routine, including staying hydrated and eating properlyProvided with constant encouragement along with help planning how you’ll continue your recovery when you leave the facility At-Home Withdrawal. For some people, drug withdrawal at a detox facility isn’t the first choice because of, for example, real or imagined loss of social status, inconvenience, financial problems, or fears about the level of comfort (or even about the other patients). If that sounds like you or someone close to you, withdrawal at home may be an option, as long as you’re not alone and you keep handy 1) your doctor’s contact information (including an out-of-office phone number) and 2) the numbers of friends, family members, and other healthcare professionals you may need to reach quickly. Of course, don’t forget 911 in an emergency. Here are some tips for withdrawing from drug addiction at home: Stock up on foods and beverages you like â€" especially beverages. It’s very important not to let yourself become dehydrated during this time. If you do, you could end up in the hospital. Of course, drink plenty of water. You might also consider electrolyte-replacing drinks, such as Gatorade or even Pedialyte. You can also use over-the-counter (OTC) medications and products to help you cope with your symptoms. These include: Loperamide (Imodium) for diarrhea (which contributes to dehydration)Meclizine (Bonine or Antivert) or dimenhydrinate (Dramamine) for nauseaAcetaminophen (Tylenol) or an NSAID such as ibuprofen (Advil, Motrin) for relief from muscle pain Just be sure to take these products only as directed and never more than the recommended dose. If they aren’t doing enough to relieve your symptoms, contact your doctor. What Else Should I Know? Do everything you can to feel safe and comfortable. Have lots of enjoyable distractions around, such as movies, books, and video games; a fan for if you start sweating a lot; and extra bedding, for the same reason. If you’re alone in your home or apartment, make sure that someone close to you knows you’re starting the withdrawal process and that he or she will check on you at least once a day.

The Nature Of Human Nature - 900 Words

To begin with Adam Smith wrote about the nature of human beings and their relation to the community. In contrast to moral relativism Adam Smith argued that it is in human nature that they are interested in the fortunes of other people. Smith moral philosophy suggest that people are social actors and their satisfaction as individuals depends on other happiness, moreover he claims that people are design in this way by nature. This definition of human nature is a clear contrast to Hobbesian moral relativism that human by nature is evidently driven by selfish motives and are in constant competition amongst each other. Contrary to Hobbes, Adam Smith wrote that people are social and other people concern us in the sense that individual feels pleasure from seeing other happy. People are capable of sympathy by nature and its enables social unity, in other words identity. But to be clear, the word sympathy in Smith’s work is used not as a moral sixth sense but more in the way of modern empathy. Empathy as an ability of willingness to relate relates someone’s feelings/emotions and experience similar perceptions. In the theory by nature design human beings are looking for common backgrounds because they want to share fellow feelings since mutual sympathy is pleasurable. Moreover, Smith’s sympathy is not only observing someone’s emotions, it is closer to spectator who gathers information about the actors and then works with it. That is why it is easier to sympathize with a friend ratherShow MoreRelatedNature Of Human Nature : Human Faults Of Human Nature1051 Words   |  5 Pagesof Human Nature Many people often don’t realize how human faults can so greatly impact the outcome of anything, good or bad. Most of the time the outcome is bad. The humans faults can be shown in society, personal lives, literature, movies, and more. It’s all around but sometimes we don’t take the time to really think about them and their impact. Three excellent examples that show human faults are personal life, society, and the novel Lord of the Flies by William Golding. In human nature thereRead MoreHuman Nature And Nature1375 Words   |  6 PagesNature  Ã‚  Ã‚  Ã‚  Nature is the world around us, except for human-made phenomena. As humans are the only animal species that consciously, powerfully manipulates the environment, we think of ourselves as exalted, as special. We acknowledge that in an objective view we are merely one of many organisms, and that we are not able to survive outside of our natural world of air, earth, water and life. But we tend to be poor leaders in the hierarchy of animal life. Despite our greatness, too often we waste, weRead MoreThe Nature Of Human Nature1328 Words   |  6 PagesThe Indefatigable Nature of Human Nature Since the beginning of time, humans have evolved with the purpose of possessing more favorable attributes. Humans acquired certain instincts and physical characteristics to ensure the long-term survival of both individuals and communities. Thousands of years ago, mothers learned to unconditionally love their children, young couples began to join themselves through marriage as a symbol of commitment, and people of all kinds were impelled to depend on a religiousRead MoreThe Nature Of Human Nature1389 Words   |  6 Pagesmain priority at that point was simply to survive. Humans have come a long way since the stone age, and continue their advancements and innovations in the age of technology. The dictionary definition of human is â€Å"sympathetic; humane† or â€Å"to be a human being.† (Human) However, to be human is a deeper and more elaborate definition. To be human cannot be boiled down to a straightforward elucidation; it is a complex answer to a simple question. H umans are defined by their undefinability, and by the collectiveRead MoreHuman Nature And Evil Nature1227 Words   |  5 Pagestheir evil nature to triumph and, as a result, abused the civil rights of others. Throughout history, literature has portrayed this transgression of human nature and revealed evil’s presence, goals, motives, and strategies. His cunning tactics cause Eve to disobey and betray God, resulting in both her and Adam’s banishment from Heaven. Satan’s transformation has not only elucidated the contrast between good and evil but also created an irreversible suffering for his victims. Humans are now vulnerableRead MoreHuman Nature1089 Words   |  5 PagesHuman nature In order to accurately understand the concept of political power, and develop it from its source, we must first understand the nature of man. Naturally all men are in a state of perfect liberty. This signifies that they can dispose of their persons and possessions and can order their actions in the way they see as fit, within the limits of nature’s law, without depending on or asking permission from any other man. A state of equality should exist amongst all men. A stateRead MoreHuman Nature : Animal Nature2452 Words   |  10 PagesThe Oxford Dictionary defines human nature as, â€Å"The general psychological characteristics, feelings, and behavioral traits of humankind, regarded as shared by all humans† (Human Nature). Throughout various great literary works, human nature is portrayed in many positive and negative ways. As humans, we have evolved to rely on one another; no man is an island, and one’s actions affect society around him/her in one way or another. Human nature is seen today as either altruistic or egotistical, dependingRead MoreThe Is Human Nature?846 Words   |  4 Pagesis something that humans, in every town, city, state, and country partake in from the moment that they can speak. For young children it is typically defined as tattling, teenagers, particularly females are labeled ‘gossipy’. This is expected of someone of their age, but it see ms as soon as we enter adult hood, gossiping seems to be frowned upon, as if a person is expected to grow out of it at a certain age. But according to The Ape in the Corner Office, â€Å"gossip is human nature. Stopping it wouldRead MoreHuman Nature1379 Words   |  6 PagesAccording to Nature T he obstacle of figuring out the nature and instinctual behavior of humans has been toppled by many philosophical writers. Jean-Jacques Rousseau and Niccolo Machiavelli, in the Discourse on the Origin of Inequality and The Prince, subsequently, talks about this subject. In the Discourse on the Origin of Inequality, Rousseau talks about the natural human state and is transition to its current civilized state. In The Prince, Machiavelli talks about the nature of humans alreadyRead MoreHuman Nature2511 Words   |  11 Pages As humans there are both similarities and differences among the different people and cultures in the world. Several aspects of human experience that are common to all people are kinship, security, and have their own highly regarded ideas and dreams. These are universal because common human nature is rooted in all humans that have been observed by anthropologists throughout the centuries. Several major kinds of differences between people are the argument between mod ernization and traditionalism;

Sociopath Portrayed In Tv And Movies Vs. Real Life. Name.

Sociopath portrayed in TV and movies vs. real life Name Institution Sociopath portrayed in TV and movies vs. real life Introduction The word media is defined as the means or the channels of general communication in society, and it is used to store and deliver information data. Since the 20th century, there has been drastic growth in social media, computers, television, movies and the Internet, and the information passed in these media platforms influences people’s life. Media presentations are designed to attract a larger number of the audience rather than provide sufficiently accurate information. This paper critically analyzes how media represents psychological issues in the society particularly murder cases, Dissociate Identity†¦show more content†¦However, he cautioned that failure to treat DID could make it severe. They concluded by saying that DID personality was not evil but a psychological state which needed treatment. On analyzing the research of DID findings and psychological journal, it is evident that the film shows DID in a negative way. First within the first five minutes of the movi e, DID personality is already associated with kidnapping of young girls. The director resorts to capitalize on mental illness for the exciting thrill without the care to even convey its complexities is absurd. The film associates DID with child abuse in a cheap attempt to give the audience a story s meaning to ‘hate’ DID. The film does not handle the subjects in a meaningful or way but rather shamelessly manipulating weighty issues (concerning DID) in a rude manner. Narcissistic Personality Case Study Narcissistic Personality is defined as a mental disorder in which people have an inflated sense of their importance, a deep need for admiration and sense of their importance. In the year 2017, the media (Slate Magazine, New York Times and Huffington Post) used their website to claim that President Trump was suffering from narcissistic personality. As a result, more than 30,000 mental health professionals, psychiatrists, and psychologists andShow MoreRelatedOrganisational Theory230255 Words   |  922 PagesTable 9.1 Table 9.2 Table 9.3 Table 10.1 Table 10.2 Knowledge constituting philosophical assumptions Hierarchy of science and organization theory Fatalism and optimism in the ‘new’ modernist organization Bell’s stages of societal development Fordism vs. post-fordism The incidence of part-time work in European Union member states Modernism versus postmodernism Affirmative versus sceptical postmodernism The changing condition of knowledge Pay and profits: Long run performance of FTSE 100 companies (2002

Musket Wars Free Essays

The first major cause of the Musket Wars was the introduction of European Technology, particularly Muskets. This changed the economy of Maori society, as they had no form of currency so trade was their means to gain power and ‘wealth’ This created the danger of one tribe, in this case Nga Puhi growing increasingly powerful and influential, therefore their supplies of these muskets and weaponry growing exponentially in size. In 1821 Nga Puhi leader Hongi Hika acquired 300 muskets after trading them for his gifts he received from the King of England. We will write a custom essay sample on Musket Wars or any similar topic only for you Order Now This became a turning point in the Wars as it gave him overwhelming power for his tribe in the North. Muskets greatly altered the way in which Maori fought battles, as these muskets could cause far more death and destruction than previous weaponry used by the Maori. Historians such as Angela Ballara argue that the Muskets were not the cause of the actual start of the War, the war could just as easily be called ‘Potato wars’ as many Maori fought for food supply, but because of the destructive nature of the muskets, without their role the Wars could have taken a very different path. The introduction of Muskets also amplified tensions between Nga Whatua and Nga Puhi, as Nga Puhi acquired more and more muskets, other tribes particularly Nga Whatua felt threatened by the potential use of these muskets, and confrontation between these now heavily armed tribes became inevitable. The colonization of NZ by Europeans and subsequent consequences support the ‘Fatal Impact theory’, which states that impact of European society on Maori lead to the general downfall of Maori, but it is impossible to blame the Musket Wars entirely on European impact. Prior to European contact the Maori had a well-established political system between iwis. For them war was an essential part of this, as a means of declaring land ownership. Wars were fought quickly between short distances, resulting in fewer deaths. The first war fought with muskets was the battle of Moremanui in 1908, when Nga Whatua secured a victory of Nga Puhi, as they tried to reload their muskets. The leader of Nga Puhi Hongi Hika wished to execute revenge on Ngati Whatua for the defeat, thus leading to his acquisition of muskets and intertribal warfare. The conclusion can be made that the Maori pre-established political system of which war was an integral part, was a major factor leading to the intertribal warfare of the Musket Wars, but European impact was the factor that made the warfare so destructive and lead to the many fatalities. How to cite Musket Wars, Papers

Salomon And Separate Legal Entity Doctrine -Myassignmenthelp.Com

Question: Discuss About The Salomon And Separate Legal Entity Doctrine? Answer: Introducation In Australia, when any person wish to carry out business, then, he can do so by operating as a sole trader (a single person), or by forming a partnership (two or more persons) or by incorporating a company (separate legal entity) as per the provisions of the corporation Act2001[1]. Now, if any sole trader or a partnership organization intends to convert their business in the form of a company then there is series of steps that must be comply with. Once the steps of incorporation are met then a company is formed which is an artificial legal person in the eyes of law and is held in Salomon vASalomon Co Ltd[2]. A company acts like a natural person with the help of officers and directors and all the acts which are undertaken by such officers are in the name of the company alone and will not hold the officers liable for the same. This segregation of the company from its directors is called separate legal personality of the company and is only acquired by the company once it is registered[3]. Thus, the steps that are required for the incorporation of the company are submitted herein below[4]: Whenever any person intends to run his business by way of a company then it is necessary that he must first decide the kind of company he wishes to operate. Normally the companies are divided into two kinds: Public There are four kinds of public companies that are normally found, that is, limited by shares, limited by guarantee, unlimited with share capital and no liability. Proprietary - These are not public companies and are normally of two kinds: A proprietary company limited by share An unlimited company with share capital If any person intends to operate by way of a proprietary company then there are few compliances that needs to be made, that is,[5] At least have one shareholder (section 114 of the Corporation Act, 2001) At least 50 non-employees shareholders (section113 of the Act) At least 1 director and one director must ordinary reside in Australia (section 201A of the Act) May have one or more secretary and if the company has a secretary then one must ordinary reside in Australia (section 204A of the Act); No requirement that the office to be kept open for public; Once the kind of company is decided, the next step that is required is to decide the name of the company. It is very necessary that the proposed name should be distinct and should not be identical/similar with any company, business or trade name. While dealing the name precautions must be taken to not to include words such as bank, ANZAC, consumer, however, if the government approval is taken then they can be used. However, if the name is offensive, illegal, with connections with royal families, misleading, obscene, or associating with any ex-servicemen's organizations, then such name are not permissible to be kept as the name of the company. Prior registration of the company it is also required that the officers must decide as how to operate the company. A company can be operated by establishment of a constitution. If the company does not want to indulge into any kind of documentation, then, the company can also operate its management by way of replaceable rules. Also, companies are also allowed to operate the management of the company with the help of both the constitution and replaceable rules; Share details When the company is formed then it is required that the share details of the company must be mentioned. If the company is limited by shares, then, how much share capital is due and how much is paid must be mentioned. If the company is unlimited with share capital then the details of the shares must be provided. The officeholder must also be acquainted with the obligations which they must comply with when the company is registered. The obligations includes to update the statements of the company, to pay annual review fees, to pass a solvency resolution, to notify ASIC when any changes are made in regard to office address, joining of new office holder or if the share structure of the company is changed. The financial records of the company must be kept up to date[6]. Also, prior appointing any company secretary or director or any member it is necessary that requite consent of the entire person must be taken. The registered office of the company must be selected. If the company does not own the office then it is necessary that the approval of the owner of the office premises must be taken prior making the premises as the head office of the company. When all the above requirements are made then the applicant must make an application in Form 201 to ASIC along with the required fees. Once the application is processed by ASIC, then, the company is registered and a certificate, Corporate key and ACN is provided to the company. As soon as the company is registered the name of the company must be displayed, the ACN number must be published on all documents. Application of law It is submitted that since Richard now wants to covert his sole trader ship in the form of a company along with his son, Liam and David, then, it is necessary that he must operate his business by way of a limited company as their sole intention is to limit their liability and seek tax advantages. However, they must fulfill all the requirements of the process of registration. They can keep the name of their company as Ridali as the same is not offensive or illegal and has no association with any Royal family or any government organization. Also, it is not similar in nature. The name Rich Guarantee olives is misleading in nature as it portrays an image of a guarantee olives that are supplied by the company of Richard. To formulate a company there are series of steps that are required. Once the steps are comply with then there is incorporation of the company. Upon incorporation, a company is considered to be a separate legal entity in law. The separate legal entity characteristics of the company submits that the acts or omissions that are taken by the officers by on behalf of the company will bind the company alone and the officers will not be held accountable for the same. This, distinct personality of the company is very important as the directors and officers are considered to be the acts of the company[7]. But, there are situations wherein this distinct personality of the company is disregarded by the courts and the acts that are taken by the directors and officers are not considered to be the acts of the company alone, rather, the acts are imposed upon the officers. This is called piercing the corporate veil of the company and there are instances when the piercing of the veil is required in order to bring justice and fairness[8]. Some of the instances wherein the veil of the company is pierced and the situation amid the company and its officers are disregarded. The same are: Sham or faade When the company is established by the controllers but the real intention is not established then it is an action of facade and sham and in such situation the company is not regarded as a separate legal entity in the eyes of aw. The acts of the company are considered to be the acts of its officers and they are held personally liable for the consequences and is held in Creasey v Breachwood Motors Ltd[9] Subsidiary and holding company A subsidiary is the company who is owned by the holding company, that is, the holding company secured more than 50% shares in the subsidiary company. Normally, the subsidiary company is distinct from the holding company and the acts of the subsidiary company are not regarded as the acts of the holding company. But, there are few situations wherein the veil amid the holding and the subsidiary company is pierced and the cats of the subsidiary company are considered to be the acts of the holding company. the same are: Tortuous acts When the acts of the subsidiary are such that it results in any tortuous wrongs and such wrongs are reasonably foreseeable by the holding company and the holding company is controlling the actions of the subsidiary company, then, the acts of the subsidiary will fall upon the holding company and it is the holding company which us held liable for such tortuous acts. In CSR v Young[10], the acts of the subsidiary company resulted in causing harm to its employees. In such situation the aggrieved party can sue the holding company for the negligent actions of the subsidiary provided there is proximity and reasonable forseeability. Implied agency When the subsidiary company is undertaking act or omission not under its own management but is 100% controlled by the holding company, then, the subsidiary company is held to be the agent of the holding company and the holding company will be liable for the acts of the subsidiary. In such situation the veil is priced and the subsidiary and the holding company is regarded as one company and is held in Smith, Stone and Knight v Birmingham Corporation[11]. Establishment of subsidiary is an act of Sham or faade When the aim of incorporating the subsidiary company is to cause fraud or sham or faade then the veil amid the subsidiary and the holding company is pierced and is held in Dennis Willcox Pty Ltd v Federal Commissioner of Taxation[12]. Also, many a times, if any company is indulged in any wrong and the shareholders of the company are not willing to take any action alginate such wrong, then, the law under section 236 of the Act has authorized the officers and members (including former and employees) to make an application of Statutory Derivative Action against such wrongs. The court on being satisfied that the application is made in good faith, in the companys best interest and the matter is of serious concern can look into the application and can make orders of the winding upon of the company under section 237 of the Act. Action against Lazarus Pty Ltd The Lazarus Pty Ltd is the company that is incorporated by CMS so that their own company is wind up. The main aim for the winding up of CMS and establishment of Lazarus Pty Ltd is so that the debt that is incurred because of the actions of CMS cannot be paid and CMS can protect itself. Thus, the creation of Lazarus Pty Ltd is an act of Sham and faade and thus the veil must be pierced and CMS and Lazarus Pty Ltd must be regarded as one. So, Terry can take action against Lazarus Pty Ltd. Action against CMS Terry can prove that the shareholders of CMS will not bring any proceedings against the wrong committed by CMS and thus by establishing the elements of Section 237 of the Act, Terry can bring derivative action against CMS. Action against CM CM is the holding company of CMS and is controlling all the actions of CMS. Now, the act which causes the harm to the residents and Terry are also governed under the instruction of CM. CM can reasonably foresee the impact of the act of CMS and they are in proximate relationship. Thus, the veil must be lifted and CM must be held liable for the actions of CMS. Conclusion It is thus concluded that Terry can take action against CMS, CM and Lazarus Pty Ltd by lifting the corporate veil of the companies. References Cassidy, Julie, Concise Corporations Law, Federation Press, 2006 -. Malbon, Justin, Bishop, Bernard, Australian Export: A Guide to Law and Practice (Cambridge University Press,10-Jul-2006). Puig, Gonzalo Villalta , A Two-Edged Sword: Salomon and the Separate Legal Entity Doctrine, Murdoch University Electronic Journal of Law, Volume 7, Number 3 (September 2000) Creasey v Breachwood Motors Ltd[1993] BCLC 480. CSR v Young, (1998). Dennis Willcox Pty Ltd v Federal Commissioner of Taxation (1988) 79 ALR 267. Salomon vASalomon Co Ltd [1896] UKHL 1. Smith, Stone and Knight v Birmingham Corporation (1939 ASIC, Company officeholder duties, 2017, https://asic.gov.au/for-business/running-a-company/company-officeholder-duties/. ASIC, Steps to register a company, 2017 https://asic.gov.au/for-business/registering-a-company/steps-to-register-a-company/. Incorporator, 2017, https://www.incorporator.com.au/l3/21_01_Proprietary_company_compared_with_Public_Company_Australia.asp.

The Prince Essay Research Paper Niccol free essay sample

The Prince Essay, Research Paper Niccol Machiavelli # 8217 ; s The Prince is a blunt political booklet refering the assorted sorts of princedoms, military personal businesss, the qualities of a Prince, and Machiavelli # 8217 ; s positions on Italy # 8217 ; s political position during the Renaissance. Machiavelli uses many specific illustrations throughout the text both ancient and current to Renaissance epoch. To understand the book more wholly and Machiavelli # 8217 ; s grounds for composing The Prince, it is necessary to understand Machiavelli # 8217 ; s life and the times he lived in. When Niccolo Machiavelli was born in the spring of 1469, Italy had attained a high topographic point in the European community, but it would non last. By the clip Machiavelli had reached the age of 25, King Charles VIII of France had driven the governing Medici household out of the metropolis of Florence, the last resisting Italian princedom. The Florentines would non stand for this ; they ousted the new swayer out of the metropolis and founded the Florentine democracy. We will write a custom essay sample on The Prince Essay Research Paper Niccol or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Machiavelli shortly started work as clerk under Adriani, caput of the Second Chancery. Four old ages past by and in 1498, Machiavelli became Chief Secretary of the Florentine Republic, and so subsequently that twelvemonth, he succeeded Adriani as caput of the Second Chancery. While in this place as Chief Secretary, he went on many diplomatic missions and observed many foreign authoritiess in action. From these experiences, Machiavelli would subsequently pull the decisions, he writes about in The Prince. He was entrusted with legion missions to France, ally of the Florentine democracy, to run into with King Louis XII in the old ages 1500, 1504, and 1510. In 1502, Niccol Machiavelli married Marietta Corsini and traveled to Romagna, where he observed the incidents that led to the slaying of Cesare Borgia. Machiavelli # 8217 ; s survey of Cesare Borgia, his actions and the events taking to his decease greatly influenced his political beliefs. Machiavelli returned to Florence in January of 1503, later that twelvemonth he witnessed the election of Pope Julius II. In December of 1506, Machiavelli submitted his program to form a Florentine reserves to Pierre Soderini, leader of the Florentine democracy. Soderini accepted his petition and created the Nove di Mili z. After forming the Florentine foot, Machiavelli envoyed in 1507 to run into with Emperor Maximilian II, who was fixing his invasion of Italy. The Florentine reserves fought at the gaining control of Pisa in 1509. Machiavelli went on his last mission to France in 1510. Pope Julius II allied himself with Spain and Venice, together they conquered France, the Florentine # 8217 ; s ally. Then in 1512, the Spanish ground forces invaded Florence and defeated the Florentine reserves. The Medici household returned to power and deponed Machiavelli from his station. The Medici household accused Machiavelli of engagement in a confederacy against them ; they imprisoned him for a little clip. After the election of Giovanni de Medici to the pontificate as Leo X, they released Machiavelli. Machiavelli retired to a little farm in San Casciano, where he would compose his statements on political relations. He began composing The Prince and his other lesser known work The Discourses in 1513. In 1515, he wrote a comedy, La Mandragola, a sarcasm on seduction. The Medici household consulted Machiavelli in 1519 on a new Florentine fundamental law. In 1520, he wrote The Life of Castruccio Castracani, a narrative essay on the life of adult male, who founded the province of Lucca in Tuscany, in the 14th century. Machiavelli published seven books in 1521 entitled The Art of War. The seven books contain Machiavelli # 8217 ; s ideas on war tactics and the high quality of national military personnels over soldier of fortunes. The Medici household used Machiavelli # 8217 ; s services once more in 1525 ; they commissioned him to compose The History of Florence. A twelvemonth subsequently in 1526, Pope Clement VII, a Medici, contracted Machiavelli to study the defences at Florence and so sent him to run into with historian Francesco Guicciardini. In 1527, the imperial ground forces invaded and defiled Rome. Following this profanation of Rome, the Florentines removed the Medici from power and established a 2nd democracy. Machiavelli did non return to office, for he was a suspected ally of the Medici. He became really sick and died June 20, 1527. Niccolo Machiavelli is uprightly buried at Santa Croce, the church of Florence. The first several chapters of The Prince explicate the four types of princedoms and the methods in which they are acquired. Chapter I states that all authoritiess are either democracies or princedoms. From at that place, all princedoms are familial, assorted, new, or ecclesiastical. Then, Machiavelli goes on to state that familial princedoms are easy maintained, granted that the prince non diverge from his ascendants policies. Mixed princedoms originate when familial princedoms get new districts. These princedoms are non as easy kept, for two grounds. The first is that the people will replace their leader if they feel it would break conditions. Machiavelli gives five defences for this state of affairs. The first and best is to shack in the new state. Second, a prince should put up settlements to function as connexions to the female parent state. A prince should so go the main guardian of the less puissant next districts. Then, he should weaken his more powerful neighbours. For no gro und, should a prince allow any foreign power to come in the state. The 2nd ground assorted princedoms are difficult to keep is a prince can non fulfill the expectancies of those who helped him take over, and he does non desire to utilize inordinate actions because he requires the backup of the people. Chapter IV is entitled Why the Kingdom of Darius, Conquered by Alexander, Did Not, On Alexander # 8217 ; s Death, Rebel Against His Successors, the reply to the inquiry lies in the different manner in which the province was governed. The Kingdom of Darius was ruled in an bossy manner common to Asia during Alexander the Great # 8217 ; s clip unlike the feudal system common to Europe. This bossy manner was present in the Kingdom of Turkey during Machiavelli # 8217 ; s clip, where in Turkey the prince is the maestro of everyone and everything. Everyone is his slave ; he transfers his governors about at a caprice. This signifier of authorities is hard to suppress because everyone who assists the male monarch is dependent upon him, but is easy maintain after the prince # 8217 ; s household is subjugated. The precise opposite is the feudal system in the Kingdom of France where the Lords are loved by their ain people and the male monarch would merely swear a baronial at his ain hazard. Suppressing a feudal authorities like this is easy done, when the Lords are turned against the male monarch. There are three methods to retaining a freshly acquired district. The first and most definite, is to destruct it. The 2nd is for the prince to travel and shack at that place. Third, the prince may elect to let the district to populate under its ain Torahs. This method is non the surest manner, although it keeps the people happy. The lone manner to be certain is to foremost, destruct it, and 2nd, reside in it. Chapter VI # 8211 ; IX clear up the four types of new princedoms, grouped by how they are acquired. When a prince acquires a new princedom by his ain weaponries, the trouble of keeping his station depends entirely upon his ability. Although good luck may be involved, fortune is worthless without virtuousness. Princes who get their princedoms by the assistance of others and good luck, do non keep power easy. The best of illustration of this is Cesare Borgia, whose male parent, Alexander VI, aided Cesare in suppressing Romagna. However, when his male parent died and Julius II became Catholic Pope, Borgia was ruined. Princedoms that are acquired through evil conveying merely discredit to their princes non awards. Civic princedoms can be attained in two manners, by the support of the people or by the aid of the Lords. Those princes, who come to power by the aid of the Lords, are less powerful than those who come to power by the love of the peopl vitamin E are. For the Lords think they are equal with the prince, but the people are his loving topics, ready at his bid. Chapter X introduces military personal businesss, particularly military might as the step of the strength of the province. Princes need to hold strong ground forcess and those who do non necessitate strong defences and abundant supplies. Machiavelli asserts that military power entirely is non equal, a prince must hold the love of his people. For a prince loved by his people and that has strong munitions can outlive any siege effort. Ecclesiastical princedoms are governed by spiritual regulations. These spiritual provinces frequently have huge secular power. They are troublesome to take over, but easy maintain thenceforth, for they prince derives his power from a higher being in the eyes of his followings. The Catholic Pope, during Machiavelli # 8217 ; s clip, was non merely a spiritual leader, but besides an enterprising secular prince. The pontificate lost some of its secular power after the reformation in the early 1500 # 8217 ; s. Chapters XII # 8211 ; XIV cover with the types of soldiers, Machiavelli # 8217 ; s distrust towards soldier of fortunes, and the duties of prince affecting the armed forces. The four types of soldiers mentioned by Machiavelli are soldier of fortunes, subsidiary, native, and assorted. Machiavelli considers materialistic and subsidiary military personnels to be useless and unsafe. He maintains that soldier of fortunes will give manner in the minute of test on the battleground. Auxiliary military personnels should non be relied on either, due to the fact they non under the direct regulation of the prince. Native military personnels, whether they are the citizens of a democracy or the topics of a princedom, make the best pick. They fight for national causes non a meager pay or an ally. Assorted military personnels result from intermixing materialistic and national military personnels. Assorted military personnels are better than soldier of fortunes or subsidiary military personnels, bu t native military personnels are uncomparable. Machiavelli blames the foreign domination of Italy on the usage of soldier of fortunes that were hired to halt Charles VIII in 1494. War is the great equaliser, it can let a prince to keep his princedom, and can raise an mean adult male to a place of power. A prince should analyze the history of war, imitate the actions of masters, and analyze the grounds for licking. Chapter Fifteen begins the subdivision of the book covering with the qualities of a prince. Princes are people ; they have good and bad qualities. Machiavelli points this out, he understands their will neer be an ideal individual. Machiavelli suggests that princes should endeavor to demo those qualities, which would assist him keep his province, and curtail those qualities that would strip him of his province. A prince should non be broad because it requires heavy revenue enhancement of the people to keep the repute of being broad. The people will easy get down to dislike the prince, as he requires more revenue enhancements. On the other manus, if a prince is miserly, as his princedom grows, he will necessitate less and less revenue enhancement on the people. He will show himself, as progressively broad and derive favour with is people. The quality of mercy is non an inauspicious quality for a prince, but he should be alert as non allow anyone mistreat his clemency. Cruelty can be used for good, like when Cesare Borgia unified Romagna. Cesare Borgia # 8217 ; s inhuman treatment restored Romagna to peace and order, while on the contrary the Florentine # 8217 ; s clemency allowed Pistoia to be destroyed. Princes in the company of soldier should non avoid the repute of being cruel, because clement generals frequently lose control of their ground forcess. When a prince uses inhuman treatment, he should make so in a manner that he incites fear, but non hatred. Machiavelli declares that princes are above the moral codification for the good of province. Princes must maintain a good outside ; they should look spiritual and honest. They must avoid hate, for a prince who is hated is destined for ruin. A prince should non take belongings of his topics or disrespect their adult females. Princes should keep a good strong military and good Alliess to support from external enemies. To protect against confederacies, he should derive favour with topics and avoid hatred and discredit. Machiavelli exhorts the best method to keep regard for the Lords and to fulfill the people is to make a parliament. A prince of a new princedom should neer demilitarize his topics and if he discovers them disarmed, he should build up them. The lone case, in which a prince should demilitarize his topics, is merely after he has annexed a freshly acquired district. In this case, he should demilitarize merely his newer topics to avoid rebellion. A prince should neer construct a fortress to protect himself from his ain topics. Rather, he should befriend them and avoid hatred. Chapter Twenty-two nowadayss techniques for a prince to achieve esteem and regard. The first technique is to hold an firm foreign policy ; an illustration is Ferdinand of Aragon who unified Spain under the name of Catholicism. A prince can derive a repute by domestic policy, exemplified by Messer Bernab of Milan, whose domestic policies of honoring and punishing attained him a far-reaching repute. Princes should avoid declaring neutrality ; they should be either true ally or true enemy. However, a prince should neer ally himself with a powerful leader, to avoid going his captive. A prince should be a frequenter of the humanistic disciplines and scientific disciplines, and promote his topics who prosper and add to the illustriousness of his princedom. Princes should be really know aparting when they select their secretaries. He should choose people who are wise and prudent, who will freely talk their head, and non blandish him. A prince # 8217 ; s counsellors should give advice merely when asked, and should state the truth at all times. Once a prince has heard the advice of his counsellors, he should do a determination and transport it out. A prince # 8217 ; s secretaries are important picks because princes are judged by the people environing them. This chapter refering the pick of secretaries concludes the subdivision of The Prince pertaining to the qualities of a prince. The last several chapters of the book discuss Machiavelli # 8217 ; s positions on Italy # 8217 ; s political state of affairs and his grounds for composing the book. In chapter XXIV, Machiavelli examines the grounds the princes of Italy have lost their princedoms. The first ground given, they all lacked native military personnels. They hired soldier of fortunes and used subsidiary military personnels. Their mistakes have already been stated. The 2nd, the princes did non lenify and befriend their people or they did non restrict the power and protect themselves from the Lords. Chapter Twenty-five explains how princes can command their luck by comparing luck to a adult female. Chapter Twenty-six, the last chapter, is an essay on how a prince should unify Italy and emancipate the Italians from foreign regulation The dedication and last chapter of book define Machiavelli # 8217 ; s motives for The Prince. Machiavelli dedicated the book to Lorenzo di Piero de # 8217 ; Medici the Magnificent. He did this to derive favour with Medici household and return the public life in Florence. His 2nd motive lies in the last chapter, where Machiavelli elucidates his hope that a prince will unify Italy, under one crowned head swayer, as Machiavelli observed on his missions to France. Machiavelli believed that Jesus would come from the Medici household and urges the Medici to utilize the cognition from his book to deliver and unite Italy. Niccol Machiavelli was an intelligent politician who defined the scientific discipline of political relations. His book, The Prince, was the first of its sort. It explores non merely the obtaining of power, but besides keeping power, which defines a strong leader from the remainder. Machiavelli clearly writes about present human conditions non some ideal utopia. He uses logically statements, is realistic in his attack, and reveals his deep apprehension of the liberty of political relations. Many of his thoughts still hold true today, and have proven themselves true in the twentieth century.

Word List 02 Vocabulary word list for standardized tests.

Word List 02 Vocabulary word list for standardized tests. Word list 02

Desired outcomes Essay Example | Topics and Well Written Essays - 1000 words

Desired outcomes - Essay Example I am completely motivated and geared up to stop smoking, I remember I smoked for the very first time when I was young and I knew nothing about the damage which smoking could cause, I got to know about the damage only later on and I have been trying hard to quit but the temptation always lingers on and it is quite hard to stop it but this time around I am going to do it and I have already been quite successful. I do not even remember the last time that I smoked and this I think is really a big achievement for me and I am going to carry on and completely stop it because I have realized that it is really dangerous and can cause lung cancer, I have already seen enough pain and suffering in those videos. Those videos have been really useful and have motivated me to quit. Chewing gum has also helped me a ton, whenever I feel the urge to smoke I start chewing and this has been of great help to me, the urge to smoke goes away as soon as I pop it into my mouth and the urge to smoke instantly goes away. â€Å"Nicotine replacement therapies work by giving you a small amount of nicotine, but without the dangerous effects of inhaling tobacco smoke. This helps relieve the withdrawal symptoms and cravings for a cigarette that you get when you stop smoking, and allows you to get on with breaking the psychological habit of smoking. If you are physically addicted to nicotine, using NRT has been shown to almost double your chances of successfully quitting smoking.† (Nicorette Gum) This idea was first suggested to me by a good friend and I tried it and it works like a charm for me, the first time I tried it and I was very happy with the results and I knew this was going to save me, I have bought several gums to help me quit. These are a couple of ideas that have really helped me, discipline in life is really important and I have realized this very late but I am going to follow it till my last breath, I have also understood how difficult it is to give up on vices. Developing

The Formation and Evolution of Sony Ericsson Alliance Assignment - 2

The Formation and Evolution of Sony Ericsson Alliance - Assignment Example The merger was also approved by the European and other regulatory authorities. The new company, headquartered at London, UK, envisaged total employee strength at the time of merger at 4000 of which Ericsson brought 2500 and balance contributed from Sony. The mission statement of the new company is to become the communication entertainment brand enabling everyone in creating and participating in entertainment experiences. The new company’s product line includes Mobile phones and handheld multimedia communication products. As per the data provided by International Data Corp (IDC), Nokia controlled 30.8 percent market, Motorola at 14.6 percent and Ericsson at 10 percent of market share in mobile market at the time of the merger. Thus, Ericsson’s market share is way below market leader Nokia. In forging the alliance, Ericsson had the benefit of access to Sony’s Japanese market, and Sony’s consumer experience particularly in digital screens, and Memory stick. Sony had the benefit of access to Ericsson base stations and 3G infrastructures. Moreover, Sony had access to Ericsson handset core technology and entry to US market. Informing a joint venture, Sony had the benefit of sharing Ericsson’s international telecommunication experience and chance to fill missing link in form of satellite, gateway, and phones. On the other hand, Ericsson had access to Sony’s design and production processes and facilities in China. Sony’s financial strength was in benefit to Ericsson in the long run. Research and development costs could be shared between the partners in the current competitive arena. Ericsson was categorical in its financial report of 2001 that Ericsson will have a chance of augmenting supply chain strength from Sony’s proven and established supplier resource base.

The Study Of Solubility Equilibrium

The Study Of Solubility Equilibrium The first part of this experiment aims to determine the solubility product constant of potassium hydrogen tartrate in water, and thereby determine how the enthalpy and entropy change of the dissolution reaction, according to the equilibrium KHC4H4O6 (s) Ġº K+ (aq) + HC4H4O6- (aq) (1), changes with temperature. The second part of this experiment aims to examine the common ion effect through determination of the Ksp of KHC4H4O6 in potassium nitrate (KNO3) solution for varying K+ concentrations. Results I. Titrating 25.0cm3 of KHC4H4O6 solution with 0.07415M NaOH solution with phenolphthalein indicator gave the following results To determine Ksp at 302.15K: Amount of NaOH used = Average volume of NaOH used 0.07415M = 13.35 10-3 0.07415 = 9.899 10-4 mol = Amount of HC4H4O6- reacted Total volume of the solution = Average volume of NaOH used + 25.0 cm3 of HC4H4O6- solution = 13.35 + 25.0 = 38.35 cm3 Since [K+] = [HC4H4O6-], Ksp = [K+][HC4H4O6-] = [HC4H4O6-]2 = 0.25812 = 6.662-10-4 Table 1: Solubility product constant of potassium hydrogen tartrate at various temperatures Temperature / K Average VNaOH used / cm3 Amount of NaOH used / mol Amount of HC4H4O6- reacted / mol [HC4H4O6-] / mol dm-3 Solubility of HC4H4O6-/ mol dm-3 Ksp ln Ksp 1/T / K-1 282.5 6.65 0.0004931 0.004931 0.01558 0.01558 0.0002427 -8.324 0.003540 292 9.25 0.0006869 0.006869 0.02003 0.02003 0.0004010 -7.821 0.003425 302 13.35 0.0009899 0.009899 0.02581 0.02581 0.0006663 -7.314 0.003311 311.5 18.35 0.001361 0.01361 0.03139 0.03139 0.0009852 -6.923 0.003210 322.5 26.65 0.001976 0.01976 0.03826 0.03826 0.001464 -6.527 0.003101 Given that ΔG °reaction = ΔH °reaction TΔS °reaction - (2) and ΔG °reaction = RT ln K - (3), combining the two equations and rearranging gives us the linear function: - (4) Using the data obtained in this experiment to plot this linear function gives Graph 1 shown below: Graph 1: Linear curve of ln Ksp against 1/T Equation of line -ln Ksp = 4113(1/T) + 6.264 =- 4113 ΔH °reaction =- (- 4113 8.314) =+34 195 J mol-1 (4s.f.) =+34.195 kJ mol-1 Uncertainty (standard deviation) =  ± 105.3 8.314 =  ± 875.5 ΔH °reaction = + 34 195  ± 875.5 J mol-1 =6.264 ΔS °reaction =6.264 8.314 =+52.08 J K-1 mol-1 (4s.f.) Uncertainty (standard deviation) = ± 0.3497 8.314 =  ± 2.907 ΔS °reaction = + 52.08  ± 2.907 J K-1 mol-1 ΔG °reaction = [+ 34 195 T (+ 52.08)] J mol-1 Solubility of HC4H4O6- and Ksp increases with increasing temperature, and a positive ΔH °r value shows that the dissolution of KHC4H4O6 is an endothermic process. Since the magnitude of ΔS °r is smaller than that of ΔH °r, ΔG °r is always positive in the temperature range of 282.5K to 322.5K, as carried out in this experiment. This indicates that the dissolution of KHC4H4O6 is always non-spontaneous for this temperature range, and hence KHC4H4O6 is a sparingly soluble salt. II. Titration of KHC4H4O6 in KNO3 solutions of different concentrations with 0.07413M NaOH solution with phenolphthalein indicator at room temperature to observe the common ion effect gave the following results To determine the Ksp and solubility of HC4H4O6- at room temperature when [KNO3] = 0.01M: Amount of K+ from KNO3 = 0.01 70 10-3 = 7.00-10-4 mol Amount of NaOH used = 11.45 10-3 0.07413 = 8.508 10-4 mol = Amount of HC4H4O6- reacted Total amount of K+ = (7.00-10-4) + (8.508 10-4) = 1.55 10-3 mol Total volume = 25.0 + 11.45 = 36.45 cm3 [K+]total = Ksp = Table 2: Solubility product constant of potassium hydrogen tartrate at various potassium nitrate concentrations T / K [KNO3] / M Average volume of NaOH used / cm3 Amount of NaOH / mol Amount of HC4H4O6- reacted / mol Total amount of K+ / mol [K+]total / mol dm-3 Solubility of HC4H4O6- / mol dm-3 Ksp 301 0.01 11.45 0.0008509 0.0008509 0.001551 0.04255 0.02334 0.0009932 301 0.02 10.35 0.0007691 0.0007691 0.002169 0.06136 0.02176 0.001335 302 0.03 9.50 0.0007059 0.0007059 0.002806 0.08133 0.02046 0.001664 302 0.04 8.60 0.0006391 0.0006391 0.003439 0.1024 0.01902 0.001947 Graph 2: Graph of solubility of KHC4H4O6 (M) against [K+]total (M) The data obtained in this part of the experiment shows that solubility of HC4H4O6- decreases with increasing total K+ concentration for a given temperature (302K). This is due to the common ion effect the presence of the common ion K+ suppresses the dissociation of KHC4H4O6 according to (1), since K+ concentration is greater than the equilibrium KHC4H4O6 concentration. The greater the K+ concentration, the lesser the extent of dissociation of KHC4H4O6, and hence the less soluble HC4H4O6- is in water. Discussion The solubility of a substance is the amount of the substance dissolved in 1 L of its saturated solution for a given temperature. Ksp on the other hand, is the product of the ion concentrations raised to their respective powers on the dissolution equilibrium equation, and is constant for a given temperature. Since the dissolution of KHC4H4O6 is an endothermic process, when temperature increases, the forward reaction is favoured to absorb the excess heat. This causes Ksp values to increase with increasing temperature, as observed, since concentration of products, i.e. [K+] and [HC4H4O6-], increases. The heat absorbed is used to overcome solute-solute and solvent-solvent interactions, such that solute-solvent interactions can form during the dissolution process. Also, as a solid dissolves, entropy of the system is increased, since the greater number of liquid particles increases disorderliness. Hence as temperature increases, ΔG °r will be increasingly negative, indicating that the dissolution of KHC4H4O6 gets increasingly spontaneous as temperature increases. In this experiment, ΔH °r and ΔS °r are assumed to be insignificantly dependent on temperature. ΔrH(T2) = ΔrH(T1) + (T2-T1) ΔrCp - (5) (Atkins, 2006) From Kirchhoffs law (5), ΔrH is dependent on temperature, assuming that constant-pressure heat capacities (Cp) is independent of temperature. For the above assumption to hold true, ΔrCp should be insignificant, i.e. (Cp) of the products and reactants should have approximately equal values. Since Cp is affected by how much of a substance there is in the solution the greater the number of particles, the greater the amount of heat energy needed to raise the overall temperature of the solution by 1K and the KHC4H4O6 solution used in titration is saturated, the amount of substance in the solution can be approximated to be the same. Thus, Cp of the products and reactants can be approximated to be the same, and hence ΔrCp is minimum. Similarly, since ΔS °r is dependent on Cp as well, we can assume it to be insignificantly dependent on temperature as well. For the above argument to hold true, the KHC4H4O6 solution used in titration must be saturated, and steps to ensure this should be taken one, continual swirling of the solution before filtration to ensure all solid has been dissolved; two, maintaining supposed temperature of the solution immediately before filtering, since the saturated solution is filtered in small portions; three, apparatus used to contain the filtrate must be dry such that the saturated solution is not diluted by the presence of any water. General titration techniques were also employed, such as rinsing apparatus with the solutions that they are to contain to ensure no contamination and accurate concentrations, as well as keeping the amount of phenolphthalein indicator, a weak acid, to a minimum, to prevent the lowering of the pH of the solution, which results in more than the required amount of NaOH needed to react with the saturated KHC4H4O6 solution. For Section 1 of this experiment, comparing experimental and literature Ksp values gives the following At approximately 302K: Literature value of solubility of KHC4H4O6 in water = 7.3693 103 kgsalt/kgwater (Lopes, 2001) Literature Ksp value = [(7.3693 103 gsalt/mlwater) à · (188.1772 g mol-1)]2 = (39.161 10-3 mol L-1)2 = 1.534 10-3 Experimental Ksp value (Section 1) = 6.663 10-4 Mean Ksp value (Section 2) = 1.485 10-3 The literature Ksp value in Section 1 of this experiment was 2.302 times higher than that of the experimental Ksp value at 302K. Besides, since Ksp is only dependent on temperature, Ksp values at the same temperature should be constant and independent of concentrations. The mean Ksp value obtained in the Section 2 of this experiment, however, was 2.229 times greater than that obtained in Section 1 of this experiment, though it only had a 3.300% difference from the literature Ksp value. The abnormally low Ksp value obtained in Section 1 of this experiment indicates less than expected K+ and HC4H4O6- concentrations in the solution, and can stem from either the effect of a deviation from temperature, or from the solution being unsaturated. However, the data obtained in this experiment showed an accurate trend expected of Ksp values for increasing temperature, hence eliminating temperature deviation as a possible source of error. Furthermore, this trend also reflects expected solubility trends, and is sufficient in demonstrating the aims of this experiment. Conclusion The aims of this experiment have been met, as shown by the increasing trend of Ksp values for increasing temperature, as well as the decreasing solubility of HC4H4O6- in water for increasing K+ concentration, due to the common ion effect. These combined prove that Ksp is only dependent on temperature, given that care has been taken to ensure a saturated solution when carrying out the experiment.

Business Plan for a new soft drinks Essay

1.0 Company description 1.1 Brief History and Present State Eclipse Chill Drinks introduced itself in 2012 as a roadside juice selling endeavor in Dhanmondi, Dhaka. Initially we had two outlets with no any administrative office and all the administrative activities were conducted over the communication via phone and social media. Gradually, we expanded our business throughout the Dhaka City establishing as a private limited company and today we have 200 mobile retail outlets serving raw fruit juice and drinks, mainly sugarcane juice and lemon soda, to the mass pedestrians of the city. Eclipse Chill has also settled in a corporate office situated at 23/4, Dhanmondi 4/A, Dhaka-1215. We also have a small storage house, at Ashulia, Savar, Dhaka, for keeping inventories and machineries. The company is now at the initial stage of transition with the plan to produce and sell canned beverages to the confectionary and super stores with the new name Eclipse Chill Beverage Ltd. Our conducted feasibility analysis reveals a huge demand for our current product at home or other convenient places with currently not reflecting due to lack of health and hygiene concerns of roadside food products. Our research and development group has come up with the country’s first canned sugarcane juice drink that is viable to create buzz in the market. We will set up a big manufacturing plant in Gazipur where beverages will be produced and packaged in a healthy environment following a computerized automated process by imported equipments. 1.2 Mission Mission Statement: Eclipse Chill Beverage Ltd. wants to see itself as the top trustworthy host of fruit juice based beverage drinks in the market. Our current growth in the raw fruit juice market already proves us reliable in providing quality tasty drinks to the mass. Now we want to ensure that our product is healthy, hygiene, and quite durable so that we can serve all kinds of people in the market of fruit or soft drinks both home and outside. Initially we will enter the market with the position of niche marketing and in a few years we will be able to capture the juice and soft drinks market and hopefully lead the market in 10 to 15 years. 1.3 Existing Organizational Structure The current Eclipse Chill Drinks has a very simple diamond-shaped organizational structure with operation and sales being its major functional area. Figure 1: Organizational structure of Eclipse Chill Drinks 2014 (Source: self) We also initiated an outsourced Research & Development team for product development purpose, which is overseen by our product development head Mehedi Hasan. 2.0 analysis of juice & soft drinks industry The beverage industry is an established industry that is still growing because of many different new products it brings in the market and also because of the substantial increase in buying power of people. Globalization is another factor that plays its role in the steady growth of the beverage industry. Because of its establishment, the competitors are able to hold a steady return while the overall industry return is always high because of the industry growth. The industry comprises of several genres of products such as juice, soft drinks, energy drinks etc. However, we will be competing in the fruit juice drinks genre with our beverages originating from natural fruits. 2.1 Competitor Analysis Since we will sell juice drinks products, out main competitor brands will be ACME, Pran Frooto, Frutika, Shezan, and Slice. However, these brands mainly sell orange or mango based juice products while our company will be selling unique products based on sugarcane, grape, lemon, water melon etc. based drinks. From that perspective, those brands are more like substitute products in the market for our company and our direct competitor in that sense is the Appy Fizz drinks. However, we will consider the previously mentioned brands as our direct competitors since they are the major players in the market and thus that makes more sense from the market viewpoint. The list of our major competitor companies are give below: i. Pran (Fruit juice and drink) ii. Akij Food and Beverage (Fruit juice) iii. Globe Soft Drinks and Beverage (Fruit juice and drink) iv. Abul Khair Consumer Goods (Fruit juice and drink) v. Partex Beverage (Fruit drink) vi. Hashem Foods (Fruit juice) vii. Transcom Beverage (Fruit juice) viii. Acme Agrovet & Beverages (Fruit juice) ix. Pepsico (Slice) Figure 2: Bangladesh fruit juice and drinks industry market share (Haque, n.d.) 2.2 Industry Attractiveness According to Porter (1980) there are five major competitive forces (Rivalry among firms, Threat of new entrants, Threat of substitutes, Bargaining power of suppliers, Bargaining power of buyers) in the market that determines the potential of an industry and its firms in terms of profitability since they significantly affect pricing. Following Porter’s competitive forces model analysis, we have found the following feedback for the industry. Table 1: Porter’s five competitive forces analysis (self) Our findings suggest that the industry we want to operate into is very lucrative and profitable as it mostly poses a moderate level of threat to overall industry profitability. 3.0 market analysis 3.1 Market Description We have more clear and specific information about the market and we are also aware of the customer demand and choices. The juice and soft drinks market always expect new quality products. Based on our Research and Development, we are determined to serve our customer needs and wants with a totally new taste of juice drinks like â€Å"Canned Sugarcane Drinks†. Our initial market consists of Dhaka city with a population of around 10 million and our target market include .80 million of that population. 3.2 SWOT Analysis We have identified some factors that define our strengths and weaknesses of our business that will affect the market and some opportunities and threats that the market presents to our business. 3.2.1 Strengths We have a talented and experienced management team that will lead us to success. We also have a very good relationship with our suppliers and other stakeholders. Our core input products are manufactured or found locally in the country so we can get them quickly and easily; also the price will be cheaper while the transportation cost will be minimized. We already have a reputation for providing good quality raw juice products. 3.2.2 Weaknesses We are entering the beverage industry as a new name so we will face a lot of competition and also our recognition will take time to get established. We will introduce ourselves with only one product. This less of product classification is not going to reach all of our target market. We also have challenges to maintain the product safety and quality since it is a food  product and any little mistake may lead to lawsuit problems. 3.2.3 Opportunities The beverage market expects new taste and flavor which we are going to bring. The industry is of high growth rate and it is still increasing with the increase in people’s income and need for quality life. Country’s infrastructure of communication, transportation, and media is improving that will make things easy for our business. The positive economic trend also helps our cause. 3.2.4 Threats There are already major rivals competing in the industry strongly. Moreover, there are available substitute products in the market which takes away the control of pricing a little from us. The political unrest in the country also poses threat to our business and the overall industry. As the product is new and innovative, the company has to consider some critical issues, which are as follows- The products sales growth will be slow and our company may face loss in the very first year of their operation. Thus the company has to hold the product’s position for first 12 month, which is admirable. As the product is new in the market, it will take too much time to stay in the heart of the consumer and the beginning consumers will be innovators. Thus attractive and effective marketing will be needed to attract, grow, and retain the customers. The marketing objectives will be to create product awareness and trial. The company must use heavy sales promotion to entice trial that is matter of investing huge amount of money. The products cost per customer will be high, as the product is lunching initially 4.0 marketing plan Our marketing objective is to initially attempt to introduce the product in the market and establish a brand image, and to achieve a sales target of 68, 9850 units per year. Initially it may take 2 to 3 years until we reach such level but that is the target we want to meet. 4.1 Market Segmentation and Target Market We will segment the market using several geographic, demographic, psychographic, and behavioral variables. 4.1.1 Regional Regionally we will segment the market in rural, urban, and suburban parts. We select urban and suburban areas as our target market since rural people are not likely to get a product with a good price that comes from a product they produce in mass. 4.1.2 Age group There are people of different ages in our target market. It includes children, teenagers, young adults, and middle aged and elderly people. We select children, teenagers and young adults as our target market since they are the people that are fond of juice based soft drinks. Middle aged and elderly people are excluded because most of them suffer from diabetics and ours is a sugar based product. 4.1.3 Income level The income of people ranges from low, lower middle, middle, higher middle, and high income. We want to target from middle income level to high income level people because people with lower income than that will feel the product highly priced. 4.1.4 Social class There are lower class, lower middle class, middle class, upper middle class, upper lower class, upper class, upper upper class etc. in the society. We want to target people from middle class to upper class because the can product will suit their class. Upper upper class people generally do not like new local brands. 4.1.5 User status Users can be divided into categories based on their use of a new product. It consists of potential user, first-time user, regular user etc. We want to target the first two groups for now since regular user will not try our product until it becomes a trend. 4.2 Marketing Strategy The greatest objective is to establish our new brand in the industry. The marketing strategy will seek to first create customer awareness regarding the product and establishing connections with targeted markets and work toward building customer loyalty and referrals. The specific marketing strategies include: 4.2.1 Increase awareness and brand image Inform the consumers about our new product â€Å"Canned Sugarcane Drinks†. Through  advertisement, leaflets, events we can increase awareness of the product and establish image of our product. 4.2.2 Cross selling We can use our existing distributors to distribute our new product. We will also be able to cross sell our new product with our existing products. This will help us promoting our new product to the market. 4.2.3 Quality and cost leadership Our strategy is for being the quality and cost leader in the market. We will offer the best quality unique drink in the market which will make us differentiated quality leader in the market. We will also be reducing our cost through the use of local raw materials through existing suppliers, latest technology, and economies of scale. 4.2.4 Mass production and distribution We will also going for mass distribution of our product. We want to distribute our product each and every corner of the country. We hope to make our product available to all the customers within 2011. Consumers will get the drink where ever he or she goes. 4.3 Marketing Mix The marketer E. Jerome McCarthy proposed a four Ps classification in 1960, which has since been used by marketers throughout the world (Needham, 1996). It includes strategies in product itself, pricing, place or distribution, and promotion. Our planned marketing mix follows: 4.3.1 Product Our product will enable our customers to have a different experience to taste in juice based soft drinks. They will be able to differentiate our product in quality and test which are unique in the soft drink market. They will not be able to feel the same way for the other soft drinks in the market. Our first product is a canned sugarcane based drinks called the â€Å"Eclipse Sugarcane Pop†. It is a quality sugarcane based cold drinks beverage that includes many nutrition factors and comes with a 250ml attractive package. It is the first of its kind in the market. 4.3.2 Price The other juice drinks, soft drinks, and energy drinks products of same size  charge more than 25 taka while we are going to price our product at exactly Tk. 25 per 250ml can. It does carry its brand value along with a competitive price offer. 4.3.3 Place As mentioned earlier, we will be doing mass distribution through building a strong and coordinated distribution network. We will provide sales based incentive programs to motivate our distributors to sell more. Bottled soft drinks are distributed through different channels before reaching the consumer. A small proportion of goods go through distributors, who serve as middlemen, facilitating further distribution and warehousing. Up to 50% of soft drinks are purchased by the consumer in supermarkets and general retailers. Other retail outlets include fast food and drinking venues; convenience stores and gas stations; vending Machine operations; smaller outlets (such as drug stores, community centers); and exports. We can use either rail or road for transporting our products for distribution. But in case of By Road, we will maintain a contract with a specific petrol pump. We will receive the bill of petrol through fax, e-mail or SMS and the bill will be cleared by banks through â€Å"Electronic Data Interchange† (EDI). After receiving and checking the consignment we will store some quantity of juice in the Dhaka office and rest of the product will be sent to the warehouse. The Dhaka office will contact with the warehouse through mobile. Though we are not using any distributor the retailer will collect carrot from our Dhaka office. So, we can say that the Dhaka office will be our â€Å"Point of Selling† (POS). 4.3.4 Promotion As we are new in the industry, our major marketing strategy is to make extensive promotional campaigns in order to get recognized in the market. There are many media through which we can achieve that. We strongly prefer television, billboards, print and online social media to do our promotional activities. We can also visit school, college, universities and other crowded places to offer free samples of our product. 5.0 management team and new company structure The management team of a start up business typically consists of the founder or founders and a handful of key management personnel. It includes the founders, board of directors, board of advisors, managers, key personnel etc. A management team represents some of the most talented and experienced professionals in the industry. 5.1 Executive Officers Masrur Ahmed Roman, CEO and Co-Founder As chief executive officer of Eclipse Chill Beverage Ltd., Masrur Ahmed Roman is responsible for company’s top management decisions, generally reflecting in all business function areas. He co-founded the Eclipse Chill Drinks. He holds a Masters of Business Administration degree from IBA-JU and has an overall 10 years of industry experiences. Subrata Howlader, CFO and Co-Founder He is the chief financial officer of the company who will oversee the accounting and finance department. He will be responsible for the arrangement of funds, financial projections etc. He also co-founded the Eclipse Chill Drinks and also holds a MBA degree from IBA-JU. He worked as a senior finance officer in a reputed company for more than 5 years. Saiful Islam, Executive Director As executive director, he is responsible for the external matters of Company: building partnerships and broader business relationships, government outreach and technology thought leadership, as well as advising the CEO and senior leadership on business and policy issues. He has the experience of being the Assistant Managing Director of a reputed company for 10 years and also holds a masters degree from Dhaka University. Mahamud Hasan, Senior Vice President, Corporate Development and Chief Legal Officer He leads company global teams for legal, public policy, communications, corporate development/mergers and acquisitions, and product quality operations. He also serves as chairman of Company’s investment. Mahamud Hasan has a LLB degree and also got a masters degree from Dhaka University. 5.2 Board of Directors Masrur Ahmed Roman, Chairman of the board, CEO, Co-founder He has successfully led the Eclipse Chill Drinks since its origin and now will lead the board of directors of Eclipse Chill Beverage Ltd. Tushar Chanda, Co-founder He has been the head of sales and marketing department of Eclipse Chill, holds MBA degree from IBA-JU, and co-founded the company. Minhazul Abedin, Food and Beverage Expert He has got a masters degree in agricultural studies from Japan. He will provide the technical expertise and advice regarding the beverage products and its quality. 5.3 Board of Advisors Khondokar Mominul Haque, Co-founder He has been successfully managing the operations department of Eclipse Chill Drinks. He will now also serve as an advisor of the Eclipse Chill Beverage Ltd. Al Masud, Co-founder He has been the head of Human Resources department of Eclipse Chill Drinks, holds a MBA degree from IBA-JU, and co-founded the company. He is also a co-founder of the Eclipse Chill Beverage Ltd. Maruf Ahmed, Managing Director, Shahjalal Bank He will provide financial and capital related advice and help. Irine Sultana, Vice President, Agro Group She will provide product and market related advice. Mehedi Hasan, Co-founder He is overseeing the Research and Development team and will lead the product development besides being an advisor to the firm. 5.4 Other Professionals Other professionals include our attorney, who will provide legal advice and assistance, our accountant, who will record the financial activities and prepare financial reports, a management consultant, who will provide management consultancy, and a banker, who will help deal with bank transactions issues. 5.5 New Company Structure Figure 3: New Organizational Structure of Eclipse Chill Beverage Ltd. (self) 6.0 operations plan â€Å"Formally, an operation is the process through which resource inputs are converted into useful outputs (Viehland, 2005)†. It outlines how the business will be run and how your product or service will be produced and distributed. It is a useful way to illustrate how your business will be run  describing it in terms of â€Å"back stage† (unseen to the customer) and â€Å"front stage† (seen by the customer) activities. 6.1 General Approach to Operations It illustrates the back stage view and the front stage view of the operations. Our operations plan includes a manual for operations. The technical approach to the operations manual is illustrated below: Figure 4: Operations manual for Sugarcane drinks production (Seleghim, n.d., p.22) We already have a good relationship with the suppliers who provide us a large amount of raw sugarcane regularly. Our supplies mainly come from Rajshahi, Faridpur, and Kushtia districts. We have already obtained the required business license from the government and the Dhaka City Corporations. Additionally, we have acquired the permit from Health Ministry and Dhaka City Corporations. Our operating hours will be standard 8.5 hours of work including two breaks of 15 minutes each and a lunch break of 30 minutes. We will be extracting raw sugarcane juice and process it to produce a nutritious drink that will be canned for distribution, all in an automated process. The distribution network will be based on Dhaka. 6.2 Business Location Our manufacturing plant will be located in Gazipur. We have acquired a piece of 5acres of land on lease in Gazipur. It is not far from the highway and therefore the transportation for both raw materials and final products will be easier. It includes an artificial pond where our soft industrial wastes can be dumped. For heavy industrial wastes, we have contacted the Gazipur City Corporation for help and guidance. We have also acquired a permit from Gazipur City Corporation. 6.3 Facilities and Equipment We have contacted the a Chinese equipment manufacturer who is ready to make a deal to provide us with required quality machineries and agreed to keep a back up for major machineries in case of our emergency need. The manufacturing plant will have all the necessary safety and security measures and equipment. Our legal advisor is already working on creating a safety related guidelines and policy. The production process has got updated with a new technological advancement. We will be taking this chance and set up the  facility accordingly. 7.0 product design and development plan 7.1 Product Description Eclipse Chill Beverage Ltd. will sell a 250ml canned nutritious drink based on sugarcane juice that is enriched with Vitamin C. The product is called â€Å"Eclipse Sugarcane Pop† and it is totally a new product coming from the result of our outsourced R & D team effort. The juice is obtained by crushing peeled sugar cane in a mill. It can be a hand cranked machine, or powered. Then this raw juice will be sent to â€Å"sterilization machine† for sterilization, addition of nutritious elements, and packaging, all in an automated process. Table 2: Nutrition facts in Eclipse Sugarcane Pop (self) 7.2 Additional Ingredients Sugar, or other sweeteners such as high-fructose corn syrup (HFCS), fruit and carbonated water (constituting on average 94% of a soft drink) are the main ingredients of our soft drinks and are used in varying quantities. Other minor ingredients added in very low concentrations include flavorings derived from fruit (such as orange used in Fanta); acids (most commonly citric acid); additives to enhance flavor; texture; aroma; appearance; emulsions (most commonly gums and pectin) to enhance appearance; and preservatives and antioxidants (BHA, ascorbic acid, or other naturally occurring additives) to maintain color and flavor. Sugar production in mills requires a significant amount of energy and water and is only economically viable in very large scale sugar mill operations. Citrus fruit is the most processed fruit for soft drink production. 7.3 Packaging There are three types of packaging associated with the industry: primary packaging, which is the soft drink container; secondary packaging, which is the packaging used to group together individual primary packaging; and tertiary packaging, which is used to group together secondary packaging. This is due to the raw materials, energy, water and waste involved in production/recycling and the impacts of disposal such as littering, landfill space and the pollutants produced when incinerated from waste to use as  energy. Primary packaging of Eclipse Sugarcane Pop includes teen can with appropriate cover design and labels. Secondary packaging includes hard paper box cartoons. Tertiary packaging includes hardboard boxes. 7.4 Product Development 7.4.1 Product desirability Bangladesh has a tropical monsoon-type climate, with a hot and rainy summer and a dry winter. It has warm temperatures throughout the year, with relatively little variation from month to month. January is the coolest month with temperatures averaging near 26 ºC and May the warmest with temperatures from 33 to 36  ºC. It is warm and humid. In general, the temperatures ranging from as low as 3 ºC during the night in the winter season to as high as 40 ºC in the summer season (Haque, n.d.). Bangladeshi people tend to be thirstier due to the warm temperature. So they prefer to take soft drinks and juices most of the time. At present people are used to drink sugarcane juice from local vendors. Vendors extract juice from sugarcane and present it to the customer in a glass. These vendors usually sit in open places and are not concerned about hygiene factors. So from the preparation to presentation of sugarcane juice an unhygienic approach is followed by the local vendors. Thirsty people are drinking the juice as no more sugarcane juice providers are in the market currently providing hygienic sugarcane juice. So desirability for hygienic sugarcane juice drinks is very high. 7.4.2 Product demand In Bangladesh, almost 9 months of a year is summer. So there is always existence of the demand for soft drinks, juice, energy drinks etc. Consumers of these are ready to buy 250 ml, 500 ml and 1liter packages. However, initially we are considering only the 250ml package until it creates enough demand for our product in the market. It has been found that 15 glasses (200 ml per glass) of sugarcane juice are being sold per summer hour. The highest sale of the traditional sugarcane juice available right now is 400 glasses in a 10-hour day that is 40 glasses per hour. The lowest sale is 80 glasses in a 10 hour day that is 8 glasses per hour. Normally the lowest sales days are the rainy days (Haque, n.d). 7.5 Manufacturing In this product manufacturing process (usually referred to as the bottling process) water purification takes place to ensure that the flavor and quality of the beverage are not affected by bacteria or unwanted substances. A series of water purification processes take place such as coagulation, flocculation, filtration and sterilization. Reverse osmosis is increasingly used as the main final treatment process. Dissolved sugar, juice and flavor concentrates are pumped into batch tanks where they are carefully mixed making syrup. Some syrup, such as the fruit-based syrups, is sterilized. The whole bottling process uses between 2 and 4 liters of water per liter of soft drink that is produced, and between 0.5 and 1.0 mega joules per liter of soft drink creates energy in human body. Additional information regarding the manufacturing process has been covered in the Operations Plan section. 8.0 financial projections The Eclipse Chill Beverage financial picture is quite promising. Eclipse Chill Beverage is operating a cash business; the initial cost is significantly less than many start-ups these days. The financial investment in its employees will be one of the greatest differentiators between Eclipse Chill Beverage Ltd and its competitors. The Eclipse Chill Beverage Ltd anticipates the initial combination of investments and long-term financing to carry it without the need for any additional equity or debt investment, beyond the purchase of equipment or facilities. The financial plan depends on important assumptions, most of which are shown in the following table. The key underlying assumptions are: 1. Sales Revenue: Yearly 689850 Unit @ 25tk per unit = 17246250 TK .Sales revenue will be increase as 2nd year-6%, 3rd year-10%, and 4th year-15% 2. Cost of goods sold: Our COGS are determining 50% of the sales price. In manufacture overhead we include two things direct labor & direct material. Direct labor = 768000 TK (Yearly), Direct material= 7281750 taka Yearly & Factory overhead cost yearly is =472000. So, Total cost of goods sold = (768000+7281750+472000) =8521750 & Ending inventory for the 1st year is =1040250 tk. 3. Advertising expense: Here include TV, Radio, Newspaper, Internet, Leaflets, Visiting card Allover advertising cost is =358000(yearly).But this will be increase at the @5% from the 2nd to 5th year 4. Salaries: our total worker salary is =1152000Tk.It will also increase if profit is increase. 5. Insurance: Total about is 15000000Tk and for this our insurance is 8000000Tk for the 10 years =8000000/10 =800000(yearly) 6. Deprecation: Our depreciation is 20% of the total equipment cost. Our total equipment cost AC cost=40000*6 =240000, Purchase fun= 1200*6= 24000, Computer cost= 30000*6 = 1800000, Purchase cover van=1000000*2 =2000000. Total cost =2444000. 20% of the total cost =2444000*20% =485000/10 =48500(Yearly) 7. Loan Payment: We take 6000000Tk loan from the bank with the interest of 14% for 10 Year: 60000000*14%=84000.So ,Principle+ Interest=600000+8400=684000 (Per year) 8. Utilities bill: Utilities bill includes Gas, Electricity, and Water. In this Gas and Water bill is fixed and Electricity bill is not fixed.

Health Care Communications Methods Essay

Nursing home administrator is a leader in a organization who not only directs its operations but is also responsible for setting the tone for different cultures. (Anthony Cirillo, 2014) The administrator is to make sure that the facility is running smoothly and that all patients and staff members are taken care of their needs. The administrator will be the one to make sure that patients are moved to other facilities, make sure the records are transferred correctly, and to inform the facility that they are being bought by another company. The administrator will also explain to each staff member, family members, and physicians what is going on in full details. The first form of communication when the nursing home administrator finds out what is going to take place is a written notice, this notice is to be sent to all parties that will be involved in the process of closure. A written notice can either be a good advantage or a bad advantage, it depends on how and who it is sent to. Written notice communication can sometimes confuse people who really do not understand the language of the letter this can cause some people to question the administrator and her work. Communicating by writing is also an advantage when it will be sent to physicians, staff members, and outside agencies, because they will understand what is going on and can respond with the necessary needs. (Michigan Nursing Facility State Closure Team January 2005) When the nursing home administrator finds out the facility is going to another company, the administrator is to inform the staff of what is going to take place with the facility. The administrator will communicate with them either by email, written notice, or in person. The advantage of communicating with the staff with email is that it’s fast and easier for the staff members to look at while taking care of their patients. Communicating with them by written notice is advantage because the  staff will be able to wait until their shift is over to read the notice and ask questions if need be. The administrator and staff must try to find other facilities that are available to take some of their patients. The administrator must make sure that all records are kept safe under the HIPAA laws while informing other facilities about the patients’ needs and treatments that they are receiving at their facility. Keeping patients records safe and in order will lessen the transfer of patients and help the families to get them settled into their new facility. The advantage of using social media is that facilities can open up communication that can lead to enhanced information discovery and delivery. It can also allow their employees to discuss their ideas, post their thoughts, and ask questions about what they should do. Social media will also target a different type of audience that can help with relocating patients, transferring patients, and the needs of families. (Society for Human Resource Management, 2012) There are some disadvantages to using social media for this problem and they are it could open up the possibility of hackers getting patients records or staff information. It can also lead to fraud, virus attacks and even overload of spam. Social media disadvantages could also increase the risk of patients and their families falling prey to online scams that could lead to identity theft. Lastly, employee could leave negative comments about the facility, staff members, and even the physicians about the work that goes on in the facility the good and the bad. (Society for Human Resource Management, 2012) There are several reasons that could affect the HIPAA laws and social media about this facility closing. One staff members could be posting on networking sites about patients and accidently say their name or condition, and someone figures out who they are talking about and this could cause patient information to get out. In addition, some employees could simply be discussing their day or an unusual health care case they saw, and they feel like that is not violating the HIPAA law. When dealing with HIPAA and social media when it comes to patients and the closing of a facility, everyone involved has to be on their toes and not violate the rules. Employers and employees must know how to communicate with social media without releasing any patient names or conditions, and not get into trouble  behind the HIPAA rules. If someone breaks the HIPAA laws and they are found to be guilty of the problem, there are sanctions that can be made against that person or persons involved. These sanctions could range from civil penalties ranging in the minimum amount of $100 per violation, to a maximum of $50,000 per violation of the HIPAA rules. These sanctions are for the facility that is an covered-entity under the HIPAA rules and regulations that they have to follow. (Dimick, 2010) According to Chris Dimick, â€Å"All workforce members of this facility are prohibited, with some degree of exceptions, from using or revealing individually recognizable health information (â€Å"protected health information,† or PHI) without a written authorization from that individual or family member for whom the PHI pertains to, and any permission must cover very detailed language to meet the terms of HIPAA.† Reference Chris Dimick, Privacy Policies for Social Media, JOURNAL OF AHIMA, Jan. 6, 2010, http://journal.ahima.org/2010/01/06/social-media-policies/. Best Practices for Voluntary Nursing Facility Closure, Michigan Nursing Facility State Closure Team, 2005 http://www.shrm.org/templatestools/hrqa/pages/socialnetworkingsitespolicy.aspx#sthash.vs6G9HGL.dpuf