Art and Culture Essay Example for Free

Art and Culture EssayArt and culture are dickens terms which can never be separated and are deeply interlinked. Art refers to the quality, creation, appearance, or realm, based on aesthetics of what is beautiful, appealing, or is completely come on of the ordinary. Art has many facets like theatre, paintings, music and other kinds of visual and abstract art. It has been seen that diverse cultures have different kinds of art because art of a country always reflects its culture, traditions and norms. The thoughts, ideas, rules routines and famous signs and symbols common among the people of an area are displayed through art. A particular culture develops gradually and if its components are embedded in a family, coevals or several generation this culture becomes permanent and its language and traditions become an imperative part of the society. By language, one does not only mean communicative enunciation of people to communicate but it also means communication through music , poetry, architecture etc.These cultural representatives show both meaning and respect of art creation and more deeply the reason and value for the civilization taking family at that time. Each kind of art is an conceptualization it is the expression of human beings who exist as a part of culture. Therefore, culture and art go side by side and cannot be deemed as completely different phenomena. American culture and art have an old bondage. Pop Art became popular extending from America to all over the world in 1950s and 60and instantly became a very popular and widely accepted image of a modern America. Pop Art incorporates hard edges and displays the real life style. Warhol who is considered to be the father of Pop Art created and popularized its concept pop art is a representative of the cultural aspects of society and is also deemed as abstract expressionism (Mamiya, 1992).The signs, symbols and artifacts represented by Pop Art are based on true American culture rooting from h istory. Another example is the local cultural activities that take place in the form of theatre, musical shows and dance. The visitors from all over the world come to enjoy the cultural activities at different venues in New York and Chicago such as Dallas Museum of Art, M Morton H. Meyerson Symphony Center and the Nasher Sculpture Center (Sherman, 2009). These activities are a true depiction of the American society and portray its traditions, values, norms and preferences in the form of art.ReferencesMamiya, C. J. (1992). Pop art and consumer culture American super market. CA University of Texas Press Sherman, L. (2009). Americas Cultural Tourism Capitals. Retrived 21st March 2013 from http//www.forbes.com/2009/08/20/america-culture-capitals-lifestyle-travel-arts.html

The HR Consultant Essay Example for Free

The HR Consultant EssayIntroductionTexas Roadhouse is a chain eatery through verboten the United States. There ar round 340 locations in everywhere 46 states, and they argon quickly expanding. Its menu specializes in steaks and ribs, as strong as adding a western atmosphere for guests to enjoy. In the restaurant business, there be many different positions held by a variety of different people. There are cooks, dish washers, bus boys, hostesses, bartenders, servers, and analogouswise nightly management. On average each night, there are approximately 19 servers, 6 bus boys, 6 hostesses, 3 bartenders, and cock-a-hoop amount of kitchen staff. All of these different positions are crucial in the nightly success of the company. Without any of these positions, the restaurant would not be able to go noncurrent as smoothly.Objectives of The studyIn this report we are trying to surface out the way to increase efficiency and legalness of the restaurant using five models-1) Self- Efficacy Model2) LMX Model3) Job Characteristics Model4) terminus Setting ModelStrategic Mapping Using ModelsSelf-Efficacy ModelThe term self-efficacy is employ to describe an case-by-cases perception of how competent they find themselves and their abilities to make complex tasks. People with strong self-efficacy are more(prenominal) likely to accept more responsibility and accept more challenging tasks. They to a fault believe that no obstacles feces get in the way from stopping them achieve their endeavors. Individuals with lower-ranking self-efficacy are more apt to looking as difficult tasks as intimidate and do not believe they that are capable of achieving personal success. Overall, self-efficacy plays an grand role in influencing the tasks that people perform and how well they perform them. The most heavy factor that is impacting through self-efficacy is persistence. This is found all important(p) because the higher the person perceives themselves on the scale, t he more persistent that they will be with performing a complex task. summary and Recommendations as per Self Efficacy modelSelf-efficacy is close tothing that is important in any organization. However, it is important at Texas Roadhouse to hire individuals who exhaust a High direct of self-efficacy so that employee perceives themselves capable of achieving many complex tasks. This could prove to be an issue within the organization because individuals could become bored or feel not challenged by the tasks designated in their position, which could lead to frustration for the employees and employer. Hence, Challenging tasks should be given to such individuals.1) The individuals with moderate direct of self-efficacy provides opportunity for the organization to designate tasks to that are challenging but also still attainable. It is good to hire large no. of employees in this category. There were three individuals who scored close to the lower end of the self-efficacy scale. 2) The i ndividuals with low self-efficacy can pose a problem for Texas Roadhouse as they might hinder the productivity and success of the organization. Hence, in order to ensure more confident and driven individuals, Texas Roadhouse could moderately delegate more difficult tasks to these individuals in order to boost their confidence and the way they perceive themselves. Also, they could provide more positive feedback in their jobs and reinforce that the individual is doing well at their job.2) Leader-Member ExchangeThe leader-member exchange (LMX) is a model that suggests that leaders develop different relationships with each of their subordinates through a series of work-related trans movements. There are two important groups to consider that a subordinate may fall under depending on which phase they fit into. The in group is defined as a low number of subordinates with high LMX relationships. The second group is known as the out group in which the number of subordinates is large and cont ains relatively low level LMX relationships. Employees who find themselves in the out-group are likely to face high job turnover. This should be important to all management because high turnover is a very large investment for the organization. The level of LMX has a significant relationship to subordinates satisfaction with their manager. Employees with low-quality LMX are more likely to become dissatisfied, less motivated, and more prone to quitting.Whereas employees with high level LMX are likely to be satisfied with their work, more motivated, and committed to staying and contributing to the organization. LMX has three critical components which are mutual warmth, contribution to work activities, and professional respect. When a subordinate has high mutual affection for a superior, the subordinate likes the superior as a person and will often come to the superiors defense if attacked. High contribution to work activities comes into play when a subordinate goes above and beyond th eir job description to dish up the superior out. High professional person Respect is when the superior admires the subordinates knowledge and competence of the job. abstract and Recommendation as per LMX1) The Texas Roadhouse management does take steps to increase the mutual affection score of its staff else they will likely to enter the realm of the out group which could potentially lead to the employee leaving the organization because Why stay at an organization if youre not happy with your manager? 2) virtuoso way management can increase the mutual affection is to take a more active role and listen to the complaints of the employees and to take the time to establish supportive and trusting relationships with the employees.3) Another suggestion might be to engage the staff in team building activities and icebreakers. We can conclude that the superiors and managers of Texas Roadhouse are not providing worthy support to their staff and needs to make a drastic change short becaus e the organization as a whole could be affected. 4) Some possible solutions include taking the time to reassess what kind of support is needed for staff. One way to do this is anonymous comment cards. Have all the employees fill out comment cards anonymously and identify specific instances where an employee failed to receive support. This mustiness be down anonymously by the employer because the employee might be unwilling to respond for fear of termination.5) The manager may have a tendency to interact with other employees in an unprofessional manner. The manager can decrease this perception by keeping to policy or by adjusting his/her interactions in front of employees. 6) caution needs to do a better job of developing better relationships with its employees. Some breakment strategies include the use of assertive communication, appropriate communication openness, and constructive feedback with all of the subordinates.Job Characteristics ModelThe job characteristics model has to do with the idea of increasing the amounts of five job characteristics skill variety, task identity, task significance, autonomy and feedback in a job. Skill variety can be defined as the degree to which a job requires an assortment of skills in order for an employee to carry out the task at hand. parturiency identity is the extent to which a job requires an employee to make out a task from beginning to end with a visible, tangible outcome. Task significance is the extent to which an employee perceives the job as having an impact on the lives of other individuals, if it makes a difference in society, within or outside of the organization. Autonomy is the level to which a job provides empowerment and discretion to an employee by choosing their own way to complete and schedule a task. Job feedback is the clear information about how effective an employees performance is.The different levels of these five job characteristics affect three important psychological states. The first, to experience meaningfulness of the tasks performed, second, to experience personal responsibility for results of the task at hand, and last is the knowledge of the results of task performance. If all three psychological states are positive, strong work need based on self-generated abide bys is triggered. If they are in the negative zone, meaning the job is not meaningful, lacks responsibility or feedback, the job is incomplete, which does not strongly motivate an employee. This model can be related to Texas Roadhouse since it looks into how well an employee has the opportunity to be motivated to work in the restaurant. It highlights the areas that need work in the restaurant and what the employees enjoy or dislike about working there. It also demonstrates which employees are content with working there for a while and which view it as a stepping stone towards another opportunity that has not yet befallen upon them.Analysis and Recommendations as per Job Characteristic Model 1) The mo del demonstrates a need for change in the structure of Texas Roadhouse in order to increase their employees motivation to continue their work there. Generally, there are two main approaches recommended to superiors for designing/redesigning jobs which are vertical onus and the formation of natural work teams. Vertical loading is when tasks that were considered reserved for management level staff are delegated to all employees. It includes the power to set schedules, find out work methods, breaks, and seek solutions to their own problems. Natural work teams combines individual jobs into a unit which are logical and meaningful including geographic location, types of business, organizational, alphabetical or numerical, guest groups.If Texas Roadhouse implemented vertical loading into their structure and gave their employees the opportunity to decide their own breaks and more flexible schedules, it could aid in their desire to maintain their positions at the restaurant. Most of the e mployees are pretty satisfied with the way things are run at Texas Roadhouse, however, according to the data, one of the biggest issues the employees have with Texas Roadhouse is the lack of variety, out of twenty surveys eleven scored less than a four on the scale. The employees also feel that they do not have the opportunity to see projects through to completion which affects their task identity characteristic. This can be fixed with a simple solution, which is to allow employees to complete a task before assigning them another. finis Setting ModelGoal setting is a very integral part of any job. Whether you are attempting to better yourself or complete a project, setting finales is one of the most helpful tools to assist you throughout the process. Goal setting can definitely help a business such as Texas Roadhouse in raising their standards for employees which will end up helping the bottom line. The goal setting model that we used for our survey seems to have a big impact on jo b performance. According to the model, if employees felt good about the goals they set, they were better at their jobs.Five essential pieces must come together in order for the managers to gain benefits of a goal setting program. The first piece is that the person must be knowing about the topic of the specified goal and have the sufficient capacity to attain the goal. The second step is that the person must be committed to the goal, curiously if the goal is difficult. The third step is that people need feedback on their goals. According to the text, employees will raise their performance because they are afraid they will have past performance.The forth step is that complex tasks must be broken up into simpler more short term goals so that the goals can be attained. It is stated in the text that employees are more responsive when they know about their progress. The fifth and final piece is to have a situation constraint. One of the most important aspects of a leader is to ensure t hat employees have the resources to attain their goals and to help eliminate any troubles that may lie in the way.Now to discuss some of the benefits that goal setting can have on performance. One of the consequences of goal setting is that it motivates individuals to achieve high performance. Some of the benefits stem from developing difficult goals. When it comes to Texas Roadhouse, such goal setting can be setting goals for a certain dollar amount each table waited on per person. The benefits can be such as encouraging people to develop action intentions to reach a goal, focusing peoples attention on goal-relevant action, and encouraging people to develop action plans to reach these goals.Having such goal setting systems in place, you will have to be able to adequately reward your employees. Such reward systems could be like the high-performance work system which is used to describe a well-established method of motivation with new technology that links pay and performance. This isnt very effortless to do, especially when considering the many factors. Such factors could ask questions such as, do you reward individually or as a team.Analysis and Recommendation as per Goal Setting ModelGoing through a few of the steps that go into goal setting and based on the results provided from the study, we have developed some recommendations for the restaurant. The first recommendation is to put groups of waiters and hostesses into teams in order to create an atmosphere of meritocracy. When there are teams, its easier to have tasks done and team members will have the mentality of if I scratch your back you scratch mine.Going along with more of the recommendations through the analysis of the process of effective goal setting, a proper high performance work reward system must be put into place in order to motivate employees. Our recommendation for the work reward system is a system that rewards waitresses on the amount of money per person that they serve. So for example if a team earns on average $15 per customer and another team earns $20 per customer, we reward the team with the $20 per customer with a bonus on top of their normal tips.To further develop their goals, we can get input for the teams on how they would like to improve the model because it is stated that the more input the employees feel like they are giving, the more they would buy into the program. To improve on that, we would also make the goals a little bit more challenging. For example we could expect a higher dollar amount per customer over last month. For example a ten percent increase could be viable. The last of our recommendations is to give each employee a step by step plan on how to achieve their goals and to give them a monthly review.These recommendations would help Texas Roadhouse by improving their trust between one another, their individual and team goals by giving them more input which leads to more buy-in and lastly, it helps them raise their revenue by setting hig her goals for each customer.Works CitedBernardin, H. John, Joyce E. A. Russell. Human Resource Management An Experiential Approach. McGraw-Hill Irwin, 2013.

Carbon Nanotubes for Drug Delivery Review

Carbon Nanotubes for Drug Delivery ReviewUsing the functionalized carbon nanotubes and some separate nanomaterials to deliver the antimicrobial medicates, is one of the most applications of carbon nanotubes. Several studies were conducted somewhat this topic.Amphotericin B (AMB) is one of the first antimicrobials to be delivered with CNTs. Wei Wu et al. studied the Targeted Delivery of Amphotericin B to Cells by apply Functionalized Carbon Nanotubes, they use oxidized MWCNTs that were functionalized with AMB and FITC. They prove that at resembling AMB concentration of 10 g/mL, this CNT conjugate was found to be significantly less cytotoxic to Human Jurkat lymphoma T cells as comp bed to pristine AMB. This CNT-AMB construct was fitting to penetrate cells quickly within 1 h of incubation by spontaneous piercing mechanism with erupt causing cell death. Finally, They evaluated the antifungal occupation of CNTs,functionalized with AmB, against ternion species of fungi(Candida p arapsilosis, Cryptococcus neo orchestrateans, Candida albicans). In this experiment, they used AmB that was covalently linked to ammonium functionalized multi- and virtuoso-walled carbon nanotubes (MWNT-AmB and SWNT-AmB). The functionlized forms was found to be more potent than resign AMB possibly due to reard drug solubility and the presence of multiple copies of AMB per CNT molecule (i.e. the multivalence doing) leading to improved binding affinity between the drug and its target.177 In another(prenominal) separate paper by the same group, a similar MWCNTs AMB construct and a newly designed SWCNTs-AMB conjugate with PEG linker were prepared with AMB loading of 25% and 10% w/w, respectively. These conjugates were well-tried for their antifungal activities in comparison to pristine AMB and a conventional colloidal dispersion AMB deoxycholate formulation. Both MWCNTs-AMB construct and SWCNTs-AMB conjugate were considerably more than AMB alone. some(a) fugal strains which were r esistant to free AMB showed a significant response to the MWCNT-based AMB conjugate.178In another study performed by Pruthi et al., AMB was physically adsorbed on mannosylated MWCNTs inorder to treat leishmaniasis by achieving item delivery of the drug to macrophages. the mannosylated MWCNTs had high affinity to bind lectins and were able to be uptaken by macrophages in sufficient amount. but the result of this study is unfortunately shy(predicate) to support macrophage-targeting because a control experiment with non-mannosylated MWCNTs was not performed.Although AMB was adsorbed onto the mannosylated MWCNTs and demonstrated a uphold in vitro release profile, the use of Rh B-loaded mannosylated MWCNTs for intracellular fluorescence imaging of macrophages is infatuated because Rh B could be detached from the MWCNTs before it wears macrophages, which means that the observed fluorescence is due to free Rh B not the MWCNTs-loaded with Rh B.179Apart from AMB, dapsone is another exam ple of antimicrobial that has beensuccessfully delivered with CNTs. It is an antimicrobial and anti-inflammatory drug that can be used to treat many diseases such as malaria, leprosy, AIDS-associated toxoplasmosis and other diseases.180 Some bacterial species get outed resistance to dapsone so experiments was started to deliver dapsone with CNTs and fortunately it was delivered successfully. Dap-MWCNTs was formed by functionalizing dapsone onto oxidized MWCNTs. Dap-MWCNTs were first tested on rat peritoneal macrophages it was rapidly ingested with predominant endosomal localization without significant cytotoxicity. Dap-MWCNTs showed many advantages as it induced less apoptosis than oxidized MWCNTs and had a lower degree of oxidative stress. On the other hand, apoptosis of macrophages is important for clearance of intracellular pathogen, so the delayed apoptosis seen by Dap-MWCNTs may be counterintuitive in the handling of infection.181In anoter study, Pazufloxacin mesylate, an anti biotic belonging to the class of fluoroquinolones, was adsorbed onto MWCNTs functionalized with ethylenediamine. In vitro release suggested that the adsorption of pazufloxacin consists of two phases, the first one is a rapid burst release followed by a scrap phase of sustained release. The total amount of released pazufloxacin from the amino-functionalized CNTs was higher at pH 5.7 than pH 7.0, due to increase hydrophilicity in acidic condition. This could be advantageous in the treatment of infections, due to the acidic environment of the infected cells.182In another hand, gentamicin, an aminoglycoside antibiotic, was incorporated into collagen hydrogel doped with 1% w/w CNTs which served as an additive to put forward the physical stability of the hydrogel and retard the release of gentamicin. The retarded release effect had took a place in the formation of irregular CNT network in the hydrogel which impede solvent diffusion. However, The presence of CNTs can induce a simple che mical attraction between CNTs and gentamicin, and hence improve the drug loading which could affect the drug release rate.183In addition, chloroquine is an anti-malarial drug that also possesses lysomotropic effect. Due to their ability to cause swelling and rupture of endocytic vesicles, lyosomotropic compounds stand been proposed to be used as an additive to enhance gene transfection by enabling timely escape and minimizing degradation of delivered genetic material in lysosomes. For further enhancement of gene delivery with CNTs, chloroquine was loaded onto DWCNTs cover with cationic polymer PEI and plasmid encoding for luciferase. Chloroquine can be released from the CNTs in acidic condition.Coating chloroquine with cationic polymer and plasmid can strongly affect chloroquine loading. Transfection efficiency can be improved up to five folds by introduction of chloroquine compared to a non-chloroquine loaded control. Unfortunately this construct has limited uses as a biocompatib le transfecting agent because it was found to have more cytotoxic effects to cells than the non-chloroquine loaded control and free chloroquine. In the future, this construct might prove to be effective as a treatment of intracellular malaria infection and the excellent intracellular delivery of chloroquine can explain the higher observed cytotoxicity.184In another study, Annamalai Senthil Kumar et al. used an electrochemical route for exceedingly selective immobilization of amoxicillin (AMX) on multiwalled carbon nanotube modified glassy carbon electrodes (GCE/emailprotected), without any linkers and surface functionalization. In order to reveal the immobilization of AMX both on the inner and outer (surface) walls of the carbon nanotubes. They usedX-ray diffraction, transmission electron microscopy and scanning electron microscopy. Finally, they tested its antibacterial activity against Escherichia coli, Staphylococcus aureus and Bacillus subtilis in comparison with the unmodified AMX and MWNT using disk diffusion method. They found that emailprotected has enhanced antibacterial activity against the three bacterial pathogens185Liangliang Ji et al. studied the adsorption of two sulfonamide to MWCNTs. Nonporous, pure plumbago was used as a comparative adsorbent The results revealed thatthe two sulfonamides have a strong adsorption to both MWNT and graphite which can be explained by( - electron coupling)186 In another study, Xin Zhang et al, studied the adsorption of sulfamethoxazole on distinct carbon nanotube typesand compared the results with the adsorption to inherent sorbents including soils, sediments and sludges. numerous properties of carbon nanotubes contributed to the adsorption ferment such as surface area, diameters and surface functional groups. They showed that the adsorption coefficients of SMX on CNTs were generally twicehigher in magnitude than other natural sorbents..187 Also, Liangliang Ji et al. studied the effect of aqueous solution ch emical characteristics on the tetracycline adsorption onSWNT and MWNTsuch as the effect of ionic strength (NaCl and CaCl2), the results showed that there is an reverse relationship between the ionic strength and the tetracycline adsorption on both SWNT and MWNT. They also studied the effect of Cu2+ion (7.5 mg/L) that showeda higher tetracycline adsorption rate to both SWNT and MWNT due to cation bridging mechanism. They finally studied the effect of dissolved soil coal humic acids (50 mg/L) , and the results revealed that these acids have a minimal effect on SWNT while on graphite and MWNT it has a suppression effect on tetracycline adsorption.188According to ciprofloxacin, S.A.C. Carabineiro et al. studied the adsorption capacity of ciprofloxacin on three types of carbon based materials activated carbon, carbon nanotubes (MWCNTs) and carbon xerogel that were functionalized through oxidation with nitric acid then they were heat treated at opposite temperatures (between 350 and 900 C) under a flow of N2. They demonstrated that the adsorption capacity affected inversely when the samples were treated with nitric acid. While thermal treatments, especially at 900C after oxidation, enhance adsorption performance.189 In another study, S. Ashok Kumar and Sea-Fue Wang studied the stabilizing of multi-walled carbon nanotubes by aqueous solution of ciprofloxacin. It was found that MWCNTs can be stabilize by ciprofloxacinand the dispersions were stable for more than a month.190 Recently, Haibo Li et al. studied the effect of PH and temperature on the adsorption of ciprofloxacin on different functionalized CNTs like carboxylized (MC), hydroxylized (MH), single-walled CNTs (SW)and graphitized multi-walled CNTs (MG).They found thatSW had the highest absorption rate for ciprofloxacin among all CNTs due to its largest surface area and they found that this is true for all PHs .Also, ciprofloxacinsorption was thermodynamically favorable For SW, while the reverse process was o bserved for MC and MG. For MH, ciprofloxacin sorption firstly increased then decreased with increasing temperature.191Apart from using carbon nanotubes to deliver antimicrobial drugs, other nanmaterials were used form the same purpose. For example, Renjis T. Tom et al. prepared Ciprofloxacin-Protected Gold Nanoparticles of two differentmean diameters, 4 and 20 nm. they used different analytical techniques to study the adsorption of ciprofloxacin molecule on gold nanoparticle surface. The voltammetric and spectroscopic studies confirmed that nitrogen atom of the NH moiety of piperazine group can bind strongly to Au nanoparticles. These particles are stable in dry state and at room temperature. This study showed that the release of molecule from the particles depends on the size of particles and is more in the basic fair than in pure water. These particles were found to have many application because their fluorescent nature. Finally, This study shows that metal nanoparticles could be useful carriers for ciprofloxacin and other fluoroquinolone molecules.192 Regarding to liposome, many other examples have also been developed for various applications. For ciprofloxacin, M Magallanes et al. were prepared Liposomes that incorporated ciprofloxacin by dehydration-rehydration procedure to treat Salmonella Dublin in mice spleens. Their results revealed that a single injection of liposome-incorporated ciprofloxacin (LIC) was 10 times more effective than a single injection of free drug at preventing mortality.193 Another example conducted by MURRAY S. WEBB et al. who encapsulated ciprofloxacin into large unilamellar vesicles (LUV) and studied their antibacterial energy in vivo against Salmonella typhimurium in mice infected with intracellular S. typhimurium. They discover that the LUV composed of dipalmitoylphosphatidylcholine-cholesterol (DPPC/chol),distearoylphosphatidylcholine-cholesterol (DSPC/chol), or sphingomyelin-cholesterol (SM/chol) increased the circulation lifetime of ciprofloxacin after intravenous (i.v.) administration by 15-fold. In another hand, the retention of ciprofloxacin in liposomes in the circulation decreased in the sequence SM/chol DSPC/chol DPPC/chol. It was noticed that after the adminsrtation of Liposomal ciprofloxacin,intravenously and intraperitoneally to mice, they conferred significant increases in the longevity of the drug in the plasma after intraperitoneal administration and in the lungs after intratracheal administration in comparison to free ciprofloxacin and the concentration of drug in the liver, spleen, lungs and kidneys is also increased. Also, they concludedthat it extended survival and reduced the number of bacteria in the liver and spleen after studying The efficacy of a single i.v. administration of an SM/chol formulation of ciprofloxacin in a Salmonella typhimurium infection model. The encapsulated formulation resulted in 103 to 104 fold fewer feasible bacteria in the livers and spleens of infecte d mice than was observed for animals treated with free ciprofloxacin. These results confirmed that the utility of liposomal encapsulation of ciprofloxacin improved the pharmacokinetics, biodistribution, and antibacterial efficacy of the antibiotic.194 In another study, when negatively charged liposomes are used, ciprofloxacin efficiently inhibits the growth of M. avium in vitro in a murine macrophage-like cell line and this results also were observed in vivo by using specific stealth liposomes in a mouse model of tuberculosis infection.195Regarding to Solid Lipid Nanoparticles (SLNs), a study conducted by D. Jain and R. Banerjee to develop single dose delivery systems based on nanotechnology for prolonged antibiotic release in a controlled manner. In this study they prepared ciprofloxacin hydrochloride-loaded nanoparticles using four different natural carrier materials albumin, gelatin, chitosan (CS), and lipid solid lipid nanoparticles (SLNs) . They compared them on the basis of pa rticle size, electro-kinetic stability, entrapment efficiency, and drug release. Their Results suggested that CS nanoparticles and SLNs were found to be promising formulations for sustained ciprofloxacin release especially for local delivery in ocular and skin infections.196Finally, concerning to polymeric nanoparticles as nanoantibiotics to deliver ciprofloxacin, several studies were carried out. Fawaz et al. encapsulated the synthetic drug ciprofloxacin in polyisobutylcyanoacrylate (PIBCA) nanoparticles. Thay studied their pharmacokinetic after intravenous infusion to the rabbit. The results revealed that ciprofloxacin-loaded PIBCA/NP led to increased AUC, t1/2 and Vd, and to a decreased Cl as compared with free form of drug. In addition, they tested these nanoparticles against a M. avium infection in a human macrophage culture, it was found that ciprofloxacin-loaded PIBCA/NP was more effective than unbound ciprofloxacin. In spite of this, the efficacy of ciprofloxacin associated with nanoparticles was much lower than anticipated due to the cytotoxicity of the polymeric material that was observed at concentrations higher than 80 mg of PIBCA per ml.197 another study carried out by Dillen et al. to prepare Poly(lactide-co-glycolide) nanoparticles incorporating ciprofloxacin HCl by using W/O/W emulsification solvent evaporation method. They used poly(vinylalcohol) as a stabilizer. They studied of different preparation factors on the physicochemical properties of nanoparticles. Thee microbiological activity on two types of microorganisms, Pseudomonas aeruginosa and Staphylococcus aureus, was tested. the activity against P. aeruginosa and S. aureus of the nanoparticles and aqueous solution was comparable.198 While Rosemary et al. investigated the antibacterial activity of ciprofloxacin-encapsulated silica nanoshells that were synthesized from emailprotected core-shell nanoparticles. In the case of Escherichia coli DH5R better antibacterial activity was showed in comparison with free ciprofloxacin, but the same activity was observed for Lactococcus lactis MG 1363. Also, nanoparticles were shown to enter the bacterial cell to exert their antibacterial effect by fluorescence imaging studies that conducted using fluorescein emailprotected199 Last study carried out by Abeylath et al. where they synthesized glycosylated polyacrylate nanoparticles that had covalently-bounded three antibiotics (N-sec-butylthio b-lactam, ciprofloxacin, and a penicillin ) within their framework. The results of the microbiological test showed that the N-sec-butylthio b-lactam and ciprofloxacin nanoparticles both had powerful in vitro activities against methicillin-resistant Staphylococcus aureus and Bacillus anthracis, while the penicillin-bound nanoparticles had no antimicrobial activity

Mathematical description of OFDM

Mathematical description of OFDMWhen we talk roughly the Mathematical description of OFDM then we potbellynot neglect the by-line mathematical treatmentsThe Fourier trans stageThe use of the Fast Fourier Transform in OFDMThe observe legal separation and its implementationAs we keep discussed above that a large descend of narrowband carriers which atomic spot 18 spaced close to for each one other in relative oftenness domain ar transmitted by OFDM. The modern digital technique that is utilize in the OFDM is FFT i-e Fast Fourier transform (FFT) and due to the use of FFT it adulterates the number of modulators and demodulators both at the recipient role and transmitter side.Fig. 4 Examples of OFDM spectrum (a) a unmarried sub street, (b) 5 carriers At the central frequency of each sub telephone line, there is no crosstalk from other subchannels.Mathematically, each carrier can be described as a compound wave(1)sc(t) = the real fate of pilot program star sign.Ac(t) = the Amplitudef c(t) = Phase of carrier(t)= token duration finishAc(t) and f c(t) use to fluctuate on symbol by symbol basis. Parameter values are constant over (t).As we cognize that OFDM posses many carriers. So the complex shows ss(t) is represented as(2)whereThis is of course a continuous augury. If we consider the waveforms of each comp mavinnt of the signal over one symbol period, then the variables Ac(t) and f c(t) take on flash-frozen values, which depend on the frequency of that particular carrier, and so can be rewrittenIf the signal is sampled using a sampling frequency of 1/T, then the resulting signal is represented by(3)At this point, we be possessed of restricted the snip over which we analyse the signal to N samples. It is convenient to sample over the period of one info symbol. Thus we have a relationshipt =NTIf we at one while simplify eqn. 3, without a button of generality by letting w 0=0, then the signal becomes(4)Now Eq. 4 can be compared with the ge neral form of the opposite Fourier transform(5)In eq. 4, the function is no more than a definition of the signal in the sampled frequency domain, and s(kT) is the while domain representation. Eqns. 4 and 5 are analogous if(6)This is the same condition that was required for orthogonality (see richness of orthogonality). Thus, one consequence of maintaining orthogonality is that the OFDM signal can be defined by using Fourier transform procedures.The Fourier transformFourier transform really relate events in sequence domain to events in frequency domain. There are divers(prenominal) version of FFT which are used according to requirement of different sort of manoeuvreThe conventional transform provide the relation of continuous signals. Note that Continuous signals are not limited in both era and frequency domain. Though, it is get around to sample the signal so that the signal exploiting becomes simpler. But it lead to an aliasing when we sample the signals with infinite s pectrum and the processing of signals which are not clipping limited can lead to another problem that is referred to as space storage.DFT (discrete Fourier transforms) is use to overcome the above problem of signal processing. The original definition of DFT reveals that the time waves have to usurp frequently and similarly frequency spectrum repeat frequently in frequency domain. Basically in DFT the signals can be sampled in time domain as well as in frequency domain.The Fourier transform is the process in which the signal represented in the time domain transformed in frequency domain, while the reverse process uses IFT which is the inverse Fourier transform.The use of the Fast Fourier Transform in OFDMThe main reason that the OFDM technique has taken a long time to become a prominence has been practical. It has been difficult to gene roam such a signal, and even harder to receive and demodulate the signal. The hardware solution, which makes use of multiple modulators and demodul ators, was somewhat softheaded for use in the civil systems.The ability to define the signal in the frequency domain, in software on VLSI processors, and to generate the signal using the inverse Fourier transform is the key to its current popularity. The use of the reverse process in the recipient is essential if cheap and reliable receiving systems are to be readily available. Although the original proposals were made a long time ago Weinstein and Ebert, it has taken some time for technology to catch up.At the transmitter, the signal is defined in the frequency domain. It is a sampled digital signal, and it is defined such that the discrete Fourier spectrum exists provided at discrete frequencies. Each OFDM carrier corresponds to one element of this discrete Fourier spectrum. The amplitudes and phases of the carriers depend on the data to be transmitted. The data transitions are synchronised at the carriers, and can be processed together, symbol by symbol (Fig. 5).Fig. 5 Block plot of an OFDM system using FFT, pilot PN sequence and a guard bit creation Zou and WuThe definition of the (N-point) discrete Fourier transform (DFT) is(DFT) (7)and the (N-point) inverse discrete Fourier transform (IDFT)(IDFT) (8)A natural consequence of this method is that it allows us to generate carriers that are orthogonal. The members of an orthogonal set are linearly independent.Consider a data sequence (d0, d1, d2, , dN-1), where each dn is a complex number dn=an+jbn. (an, bn= 1 for QPSK, an, bn= 1, 3 for 16QAM, )k=0,1,2, , N-1 (9)where fn=n/(ND T), tk=kD t and D t is an arbitrarily chosen symbol duration of the in series(p) data sequence dn. The real part of the vector D has componentsk=0,1,..,N-1 (10)If these components are applied to a low-pass filter at time intervals D t, a signal is obtained that closely approximates the frequency division multiplexed signal(11)Fig. 5 illustrates the process of a typical FFT-based OFDM system. The incoming serial data is first re born form serial to parallel and grouped into x bits each to form a complex number. The number x determines the signal constellation of the corresponding subcarrier, such as 16 QAM or 32QAM. The complex numbers are modulated in a baseband fashion by the inverse FFT (IFFT) and converted back to serial data for transmission. A guard interval is inserted between symbols to avoid intersymbol interference (ISI) caused by multipath distortion. The discrete symbols are converted to analog and low-pass filtered for RF upconversion. The receiver performs the inverse process of the transmitter. One-tap equalizer is used to correct channel distortion. The tap-coefficients of the filter are calculated based on the channel information.Fig. 6 Example of the power spectral concentration of the OFDM signal with a guard interval D = TS/4 (number of carriers N=32) Alard and LassalleFig 4a shows the spectrum of an OFDM subchannel and Fig. 4b and Fig. 6 present composite OFDM spectrum. By carefully directing the carrier spacing, the OFDM signal spectrum can be made flat and the orthogonality among the subchannels can be guaranteed.The guard interval and its implementationThe orthogonality of subchannels in OFDM can be maintained and individual subchannels can be completely separated by the FFT at the receiver when there are no intersymbol interference (ISI) and intercarrier interference (ICI) introduced by transmission channel distortion. In practice these conditions can not be obtained. Since the spectra of an OFDM signal is not strictly band limited (sinc(f) function), linear distortion such as multipath cause each subchannel to spread energy into the adjacent channels and consequently cause ISI. A simple solution is to increase symbol duration or the number of carriers so that distortion becomes insignificant. However, this method whitethorn be difficult to implement in terms of carrier stability, Doppler shift, FFT size and latency.Fig. 7 The effect on the timing toleranc e of adding a guard interval. With a guard interval included in the signal, the tolerance on timing the samples is considerably more relaxed.Fig. 8 Example of the guard interval. Each symbol is made up of two parts. The whole signal is contained in the active symbol (shown highlighted for the symbol M) The last part of which (shown in bold) is also repeated at the start of the symbol and is called the guard intervalOne way to prevent ISI is to create a cyclicalally extended guard interval (Fig. 7, 8), where each OFDM symbol is preceded by a occasional extension of the signal itself. The total symbol duration is Ttotal=Tg+T, where Tg is the guard interval and T is the reusable symbol duration. When the guard interval is longer than the channel impulse response (Fig. 3), or the multipath delay, the ISI can be eliminated. However, the ICI, or in-band fading, still exists. The ratio of the guard interval to useful symbol duration is application-dependent. Since the insertion of guard i nterval will reduce data throughput, Tg is usually less than T/4.The reasons to use a cyclic prefix for the guard interval areto maintain the receiver carrier synchronization some signals instead of a long silence must unceasingly be transmittedcyclic vortex can still be applied between the OFDM signal and the channel response to model the transmission system.http//www.wirelesscommunication.nl/ role/chaptr05/ofdm/ofdmqual.htmMultipath Challenges In an OFDM-based WLAN architecture, as well as many other wireless systems, multipath distortion is a key challenge. This distortion finds at a receiver when objects in the environment reflect a part of the transmitted signal energy. Figure 2 illustrates one such multipath scenario from a WLAN environment.Figure 2 Multipath reflections, such as those shown here, create ISI problems in OFDM receiver designs.Click here for larger version of Figure 1bMultipath reflected signals arrive at the receiver with different amplitudes, different pha ses, and different time delays. Depending on the relative phase change between reflected paths, individual frequency components will add constructively and destructively. Consequently, a filter representing the multipath channel shapes the frequency domain of the received signal. In other words, the receiver may see some frequencies in the transmitted signal that are attenuated and others that have a relative gain.In the time domain, the receiver sees multiple copies of the signal with different time delays. The time difference between two paths often federal agency that different symbols will crossing or smear into each other and create inter-symbol interference (ISI). Thus, designers building WLAN architectures must deal with distortion in the demodulator.Recall that OFDM relies on multiple narrowband subcarriers. In multipath environments, the subcarriers located at frequencies attenuated by multipath will be received with lower signal strength. The lower signal strength leads t o an increased error rate for the bits transmitted on these weakened subcarriers.Fortunately for most multipath environments, this only affects a small number of subcarriers and therefore only increases the error rate on a portion of the transmitted data stream. Furthermore, the robustness of OFDM in multipath can be dramatically improved with interleaving and error field cryptanalysis. Lets look at error correction and interleaving in more detail.Error Correction and Interleaving Error correcting coding builds redundancy into the transmitted data stream. This redundancy allows bits that are in error or even missing to be corrected.The simplest example would be to simply repeat the information bits. This is known as a repetition code and, while the repetition code is simple in structure, more sophisticated forms of redundancy are typically used since they can achieve a higher level of error correction. For OFDM, error correction coding means that a portion of each information bit is carried on a number of subcarriers olibanum, if any of these subcarriers has been weakened, the information bit can still arrive intact.Interleaving is the other mechanism used in OFDM system to combat the increased error rate on the weakened subcarriers. Interleaving is a deterministic process that changes the order of transmitted bits. For OFDM systems, this means that bits that were adjacent in time are transmitted on subcarriers that are spaced out in frequency. Thus errors generated on weakened subcarriers are spread out in time, i.e. a few long bursts of errors are converted into many misfortunate bursts. Error correcting codes then correct the resulting short bursts of errors.OR for guard intervalHandling ISI The time-domain counter part of the multipath is the ISI or smearing of one symbol into the next. OFDM gracefully handles this type of multipath distortion by adding a guard interval to each symbol. This guard interval is typically a cyclic or periodic extension of the basic OFDM symbol. In other words, it looks like the rest of the symbol, but conveys no new information.Since no new information is conveyed, the receiver can sheer the guard interval and still be able to separate and decode the subcarriers. When the guard interval is designed to be longer than any smearing due to the multipath channel, the receiver is able to eliminate ISI distortion by discarding the unneeded guard interval. Hence, ISI is do away withd with virtually no added receiver complexity.It is important to tear down that discarding the guard interval does have an impact on the noise performance since it reduces the amount of energy available at the receiver for channel symbol decoding. In addition, it reduces the data rate since no new information is contained in the added guard interval. Thus a good system design will make the guard interval as short as possible while maintaining sufficient multipath protection.Why dont single carrier systems also use a guard inte rval? Single carrier systems could remove ISI by adding a guard interval between each symbol. However, this has a lots more severe impact on the data rate for single carrier systems than it does for OFDM. Since OFDM uses a bundle of narrowband subcarriers, it obtains high data rates with a relatively long symbol period because the frequency width of the subcarrier is inversely comparative to the symbol duration. Consequently, adding a short guard interval has little impact on the data rate.Single carrier systems with bandwidths equivalent to OFDM must use much shorter duration symbols. Hence adding a guard interval equal to the channel smearing has a much greater impact on data rate.http//www.commsdesign.com/design_corner/showArticle.jhtml?articleID=16504605As we know that cyclic prefix is used to restore the orthogonality and preserve ISI, but the question that arises is that how the orthogonality destroyed between the subcarriers and how cyclic prefix restore the orthogonality. 1 2The orthogonality between subcarriers is destroyed due to the channel dispersion whenever the signal is transmitted over a channel and this cause ICI and due to the longer delay ISI occur among the OFDM symbols which are in sequence. 1 Further more there is no any interference in uncorrupted OFDM signal when they are demodulated but when we talk about the time distributive channel the OFDM subcarriers lost there orthogonality. The main cause behind this is that the demodulator correlation interval for one path will overlap with the symbol boundary of a different path as show in the figure 2Fig. 4.11 16QAM constellationWe will see that this makes equalizationin the receiver very simple. If multipath exceeds the CP, then constellation pointsin the modulation is distorted. As can be seen from Fig. 4.11, when multipath delayexceeds the CP, the subcarriers are not guaranteed to be orthogonal anymore, sincemodulation points may fall into anywhere in the respective contour. As delay spreadgets more severe, the radius of the contour enlarges and crosses the other contours.Hence, this causes error.The CP is utilized in the guard period between successive blocks and constructedby the cyclic extension of the OFDM symbol over a period (4.3)The required criteria is that is chosen bigger than channel length h so as not toexperience an ISI. The CP requires more transmit energy and reduces the bit rate to(Nb/NT + ), where b is the bits that a subcarrier can transmit.The CP converts a discrete time linear convolution into a discrete time circularconvolution. Thus, transmitted data can be modeled as a circular convolution betweenthe channel impulse response and the transmitted data block, which in thefrequency domain is a pointwise multiplication of DFT samples. Then received signalbecomesWhere(4.5)Hence, kth subcarrier now has a channel component Hk, which is the fourier transformof h(t) at the frequency fk.The OFDM symbol is sampled (t = nT and fk = k/NT) in the recei ver and demodulatedwith an FFT. Consequently, the received data has the following formyk = Hk xk, k = 0, . . . ,N 1. (4.6)The received actual data can be retrieved with N parallel one-tap equalizers. One-tapequalizer simply uses the estimated channel ( Hk) components and use it to retrieveestimated xk as follows(4.7)Also note that the spectrum of OFDM decays slowly. This causes spectrum leakageto neighboring bands. Pulse shaping is used to change the spectral shape byeither commonly used raised cosine time window or passing through a filter.An OFDM system design considers setting the guard interval ( ) as well as thesymbol time (T) and FFT size with respect to desired bit rate B and given tolerabledelay spread. The guard interval is selected according to delay spread, and typicallyit is 24 times the root-mean-squared delay spread with respect to chosen codingand modulation.Symbol time is set with respect to guard time and it is desirable to select muchlarger than the guard time sin ce the loss in SNR in the guard time is compensated.Symbol time as we know determines the subcarrier spacing ( fb = 1/T). Numberof subcarriers N is found with respect to desired bit rate, since total number ofbits (bT ) to carry in one symbol is found with B/(T + ) and selected coding andmodulation determines the number of bits (b) in one subcarrier. Hence, the numberof subcarriers is N = bT /b. For instance, b is two for 16QAM with rate 1/2. Therequired bandwidth (W) is then N fb. Alternatively, this method is change by reversal to findout the symbol time starting from the given bandwidth.ORCyclic-prefix insertionAs I m talking about the time dispersive channel I want to include that in time dispersive channel the subcarrier not only have inter symbol interference in spite of appearance them but they also posses interference between them. As we know that in case of time dispersive channel the frequency-selective channel frequency response is equivalent to time dispersion on the radio channel.There are two reasons of orthogonality between OFDM subcarriers.Due to frequency-domain separation.The specific frequency-domain structure of each subcarrier.Even if the frequency-domain channel is constant over a bandwidth corresponding to the main lobe of an OFDM subcarrier and only the subcarrier side lobes are corrupted due to the radio-channel frequency selectivity, the orthogonality between subcarriers will be lost with inter-subcarrier interference as a consequence. Due to the relatively large side lobes of each OFDM subcarrier, already a relatively limited amount of time dispersion or, equivalently, a relatively modest radio-channel frequency selectivity may cause non-negligible interference between subcarriers.Time dispersion and corresponding received-signal timingFigure 9 Time dispersion and corresponding received-signal timing.To deal with this problem and to make an OFDM signal truly insensitive to time dispersion on the radio channel, so-called cyclic-pre fix insertion is typically used in case of OFDM transmission. As illustrated in Figure 10, cyclic-prefix insertion implies that the last part of the OFDM symbol is copied and inserted at the beginning of the OFDM symbol. Cyclic-prefix insertion thus increases the length of the OFDM symbol from Tu to Tu +TCP, where TCP is the length of the cyclic prefix, with a corresponding reduction in the OFDM symbol rate as a consequence. As illustrated in the lower part of Figure 10, if the correlation at the receiver side is still only carried out over a time interval Tu =1/f , subcarrier orthogonality will then be preserved also in case of a time-dispersive channel, as long as the span of the time dispersion is shorter than the cyclic-prefix length.Cyclic-prefix insertionFigure 10. Cyclic-prefix insertionCyclic-prefix insertion is beneficial in the sense that it makes an OFDM signal insensitive to time dispersion as long as the span of the time dispersion does not exceed the length of the cycl ic prefix. The drawback of cyclic-prefix insertion is that only a fraction Tu /( Tu +TCP) of the received signal power is actually utilized by the OFDM demodulator, implying a corresponding power loss in the demodulation. In addition to this power loss, cyclic-prefix insertion also implies a corresponding loss in terms of bandwidth as the OFDM symbol rate is reduced without a corresponding reduction in the overall signal bandwidth. One way to reduce the relative overhead due to cyclic-prefix insertion is to reduce the subcarrier spacing f , with a corresponding increase in the symbol time Tu as a consequence.http//wirelesscafe.wordpress.com/2009/04/20/ofdm-as-downlink-transmission-scheme-for-lte/

Explaining The Purpose Of The Main Financial Statements Finance Essay

Explaining The Purpose Of The Main Financial dictations Finance EssayA monetary narrative (or monetary report) is a ball record of the financial activities of a business, person, or other entity. In British English-including United Kingdom gild law-a financial disputation is often referred to as an account, although the terminus financial argument is similarly theatrical roled, particularly by accountants.For a business enterprise, all the relevant financial teaching, presented in a structured manner and in a form easy to understand, be called the financial statements. They typically intromit four basic financial statementsBalance sheet also referred to as statement of financial position or condition, reports on a companys assets, liabilities, and Ownership equity at a ease upn point in time.Income statement also referred to as Profit and Loss statement (or a PL), reports on a companys income, expenses, and profits over a period of time. Profit Loss account provide inf ormation on the operation of the enterprise. These include sale and the various expenses incurred during the processing state.Statement of retained earnings explains the changes in a companys retained earnings over the inform period.Statement of cash flows reports on a companys cash flow activities, particularly its operating, investing and financing activities.For large corporations, these statements atomic number 18 often complex and may include an extensive set of notes to the financial statements and management discussion and analysis. The notes typically describe each item on the brace sheet, income statement and cash flow statement in further detail. Notes to financial statements ar considered an integral part of the financial statements.The Balance SheetThe balance sheets purpose is to show the assets of the company. Balance sheets atomic number 18 found on a fix point called a reporting perioda day, a month, a quarter, a year. A quick glance at a balance sheet will sho w you what the company owns and how much it owes. Balance sheets include assets (property, cash, anything owned of value), liabilities (debt owed) and share carriers equity.Income StatementsIncome statements show the revenue earned during a reporting period.Included in this report are the expenses and cost of creating the revenue. at a time the expenses and costs are removed from the total revenue, the bottom line of the report reveals whether or not the company illogical money or made money. This report is sometimes referred to as the profit and loss statement. Another feature of the income statement is the EPS, or earnings per share. This reveals what a shareholder would receive if you were being paid dividends per each share owned.Cash Flow StatementsCash on hand is important because it supports the daily activities of a business. There mustiness be enough cash on hand to pay expenses and buy assets as assumeed. Cash flow statements track the inflow and outflow of cash. The y reveal whether or not cash was generated by the business. The data for a cash flow statement comes from an income statement and the balance sheet. The cash flow statement reveals net decreases or increases of cash for the reporting period.Retained EarningsOnce liabilities and assets are known and a balance sheet is created, it is known whether or not the shareholders have a positive or negative equity. From the equity is taken retained earnings. Retained earnings are broken down and explained in the statement of retained earnings. This statement reveals what the company keeps and does not distribute to the owners and how that amount changes over the reporting period. Losses are called accumulated losses, retained losses or accumulated deficit.Financial StatementsOnce a set of financial statements are prompt they can be used for loan applications, fund-raising or to place a value on a business. But they are typically used for making business decisions that will partake operations . The subprograms and calculations in the financial statements are also used to target ratios and make further analysis. Common figures derived are operating margins, debt-to-equity ratio, P/E, workings capital and inventory turnoverPurpose of financial statements by business entitiesThe impersonal of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Financial statements should be understandable, relevant, reliable and comparable. Reported assets, liabilities and equity are directly colligate to an organizations financial position. Reported income and expenses are directly related to an organizations financial performance.Financial statements are intended to be understandable by readers who have a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligent ly. Financial statements may be used by users for different purposesOwners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures. These statements are also used as part of managements annual report to the stockholders.Employees also need these reports in making collective bargaining agreements (CBA) with the management, in the case of labor unions or for individuals in discussing their compensation, advancement and rankings.Prospective investors make use of financial statements to assess the viability of investing in a business. Financial analyses are often used by investors and are prepared by professionals (financial analysts), thus providing them with the basis for making investment decisions.Financial institutions (banks and other lending companies) use them to decide whether to grant a co mpany with fresh working capital or extend debt securities (such as a long-term bank loan or debentures) to finance expansion and other significant expenditures.Government entities (tax authorities) need financial statements to ascertain the propriety and accuracy of taxes and other duties declared and paid by a company.Vendors who extend credit to a business require financial statements to assess the creditworthiness of the business.Media and the general public are also interested in financial statements for a variety of reasons.Financial ratio analysis groups the ratios into categories which tell us about different facets of a companys finances and operations. An overview of some of the categories of ratios is given below.* Leverage Ratios which show the extent that debt is used in a companys capital structure.* Liquidity Ratios which give a escort of a companys short term financial situation or solvency.* Operational Ratios which use turnover measures to show how efficient a com pany is in its operations and use of assets.* Profitability Ratios which use margin analysis and show the return on sales and capital employed.* Solvency Ratios which give a picture of a companys ability to generate cash flow and pay it financial obligations.Differences between the formats of financial statements for 3 different type of business- refillet of sole proprietorship, union and particular companyGovernment financial statementsThe rules for the recording, measurement and presentation of government financial statements may be different from those required for business and even for non-profit organizations. They may use either of two accounting methods accrual accounting, or cash accounting, or a combination of the two (OCBOA). A complete set of chart of accounts is also used that is substantially different from the chart of a profit-oriented businessFinancial statements of non-profit organizationsThe financial statements of non-profit organizations that publish financial statements, such as charitable organizations and large willing associations, tend to be simpler than those of for-profit corporations. Often they consist of just a balance sheet and a statement of activities (listing income and expenses) similar to the Profit and Loss statement of a for-profit.Personal financial statementsPersonal financial statements may be required from persons applying for a personal loan or financial aid. Typically, a personal financial statement consists of a single form for reporting personally held assets and liabilities (debts), or personal sources of income and expenses, or both. The form to be filled out is determined by the organization supplying the loan or aid.Differences between Sole Proprietorship, Partnership CorporationI want to do this Whats This?There are a number of different types of business organizations an individual or a group can form. However, three of the most common types of business organizations are sole proprietorships, partnership s and corporations. These three types of businesses are similar in some ways, but a number of differences are important to note.FormationA sole proprietorship or a partnership may be formed without filing any formal paperwork. The creators of a corporation, however, must file a document known as the articles of incorporation.LiabilityThe owner(s) of a sole proprietorship or a partnership may be held liable for any business activity and/or obligation. Corporate shareholders, however, usually are liable only for the amount they invested.Record KeepingCorporations are required to keep strict records of meetings and other similar administrative activities, while a sole proprietorship or a partnership typically is not required to do so.SizeA sole proprietorship can have only a single owner, but a partnership or a corporation may have any number of owners.TaxesThe owner of a sole proprietorship is required only to report the business earnings on her tax return, while a corporation or a p artnership must file a separate return for the business.BASIC FINANCIAL STATEMENT FORMAT PARTNERSHIPWhen preparing financial statements by hand the Income Statement would usually be prepared first because the net income or loss develops part of the Statement of Partners bully. The Statement of Partners Capital is usually prepared second because the ending partners capital balances become part of the Balance Sheet. Corporations are subject to income taxes but sole proprietorships and partnerships are not. Otherwise the income statements of each are identical.Income Statement (single-step format)HANSON retail FOOD STORE Income Statement Year Ended December 31, 2006 Net Sales $262,000 Rent revenue 6,900 Interest revenue 1,400 Total Revenue 270,300 Expenses Cost of Goods Sold $159,000 Salaries and wages 45,000 publicizing 12,400 Freight out 4,000 Depreciation 5,000 Taxes and licenses 3,000 Rent 6,300 Interest expense 350 Loss on sale of assets 250 Property taxes 2,000 Total expens e 237,300 Net Income (loss) $ 33,000 ========Owners equity statements of corporations are called Statement of Retained Earnings, those of sole proprietorships are called Statement of Capital and those of partnerships are called Statement of Partners Capital.Statement of Partners CapitalHANSEN RETAIL FOOD STORE Statement of Partners Capital Year Ended December 31, 2005 John SooMary DoeTotalsBeginning balance $ 24,000 $ 33,000 $ 57,000 Net income (loss) 16,50016,50033,00040,500 49,500 90,000 Withdrawals 5001,5002,000Ending balance $ 40,000 $ 48,000 $ 88,000=========== =========== ======Balance Sheets of corporations have a Shareholders Equity section whereas sole proprietorships have an Owners Capital section and partnerships have a Partners Capital section. Otherwise the Balance Sheets would be identical.Balance SheetHANSEN RETAIL FOOD STORE Balance Sheet December 31, 2006 ASSETS true Assets Cash $ 3,000 Short-term investments/marketable securities 6,000 Accounts receivable, net 5, 000 Inventory 10,000 Prepaid rent 2,000 Office supplies on hand 1,000Total current assets 27,000 Long-Lived Assets Long-term investments $ 10,000 Land 35,000 Building 86,000 Machinery equipment 50,000 Less accumulated depreciation ( 23,000) Patents 4,000Total long-lived assets 162,000Total Assets $189,000 ======== LIABILITIES Current Liabilities Accounts payable $ 4,200 Notes payable 15,000 Interest payable 1,000 Wages payable 800Total current liabilities 21,000 Long-Term Liabilities Mortgage payable $ 30,000 Bonds payable 50,000Total long-term liabilities 80,000Total Liabilities 101,000 PARTNERS majuscule John Soo, Capital 40,000 Mary Doe, Captial 48,000Total Partners Capital 88,000Total Liabilities and Owners Equity $189,000TASK 2Last YearCurrent Ratio = C.A / C.L= 21 / 15= 1.4Acid Test = C.A / C.L= 15 / 15= 0Net Profit Margin = N.P / Sales=37/499=0.07Gross Profit Margin = G.P / Sales=99/499=0.20Return on Capital Employed = N.P / Equit + Debt= 17 / 75= 0.23Return on general Sh are holder fund = N.P after tax / Ordinary share holder equity= 17 / 14= 1.2Average Stock Turnover period = Avg Stock / cgs system * 365= 6 /400 X 365=5.5=6daysCurrent YearCurrent Ratio = C.A / C.L= 11 / 11= 0Acid Test = C.A / C.L= 7 / 11= 0.64Net Profit Margin = N.P / Sales= 32 / 502= 0. 06Gross Profit Margin = G.P / Sales= 132 / 502= 0.26Return on Capital Employed = N.P / Equit + Debt= 5 / 79= 0.06Return on Ordinary Share holder fund = N.P after tax / Ordinary share holder equity= 5 / 14= 0.36Average Stock Turnover period = Avg Stock / CGS * 365= 4 / 370365=3.95= 4 days

Apocalypse Now, by F.F. Coppola :: essays research papers

Throughout the film "Apocalypse Now " by F.F. Coppola, there is a parallel between the Indian wars and the Vietnamese war. We female genitals compare the Vietnamese with the Indians and the American soldiers with the beef mans.In the beginning, it is the triumph of the Cowboys, that is to say, the triumph of US soldiers. Colonel Kilgores US Cavalry arrives in helicopters, playing Wagners Ride of the Walkyries. A lot of elements show their superiority the number of soldiers, their military power and the music, all of which tend to indicate that Kilgores men are accepted of themselves.Then, from the show scene onwards, the US gradually loses its superiority. In this scene there is a real opposition between Cowboys and Indians (several girls wear Indian clothes and cowboy clothes). From this moment, US civilization declines the soldiers become wild when they invite the girls, so much so that the girls have to escape. In fact, this scene emphasizes their cruelty, their viole nt behavior. Moreover, even if the show is unionized for the US soldiers, the Vietnamese are present too, but behind a fencing.At the end of the film, the US civilization is replaced by the Vietnamese civilization. We can see in the arrow scene that the boat master is killed by a spear and not by a firearm, this shows us that even with a spear, we can be killed. In Kurtzs village, we can see that even the photojournalist has turned Indian because he wears war paint on his face. What is striking is that Willard tries to understand the Vietnamese and lastly admires them, this in particular shows the decline of US civilization. So we can conclude that the Vietnamese civilization (that is to say Indians) replace the US. As we can see in the village scene, before the helicopter attack, there is an atmosphere of calm, of peacefulness and harmony until the US soldiers arrive. As soon as the Americans are present, all is destroyed, exterminated and chaos, destruction, trouble prevail after the attack. This film insists on the fact that it is the Americans who are the barbarians. F.F Coppola used the comparison with the Cowboys and the Indians to make us realize that the Americans are the conquerors of the world because they always insufficiency power and the territory of the weakest nations.At first sight, the two main characters appear completely different, but we soon realize that their lives are very linked.

Big Brothers Essay -- essays research papers

Becoming a mentor can have a tremendous impact on the life of a youngster. Children need someone to look up to that doesnt necessarily need be a while of their immediate family. Sometimes they have no siblings, or maybe their siblings or parents are busy. Perhaps they have no grandparents to do things with. These children are the ones that spend their afternoons in crowded after school programs where they may not get the attention the crave. This may lead to isolation and oppositely over hyperactive children starved for attention. In other cases, some children who are not so fortunate as to be offered after-school programs are subject to the world outside all on their own. In too many cases, these are the children that become statistics. These are the children who turn to drugs or crime, be it out of fear, or simply to feel accepted. Accepted in the wrong crowds still may comfort a lonely child.One of the most renowned mentoring agencies is a non-profit organization called big bro thers/ big sisters of America. A man who saw a young boy sifting through the trash for food created this establishment over 90 years ago. He took the boy home, cater him, and then met his poverty-stricken family. From that point on, he became a mentor to the little boy, and this inspired him to form the organization for other boys, and in following years, a host of Christian women created a program for little girls. The soon joined forces and became the big brothers and big sisters of America. I...