Power of Communication Essay Example for Free

Power of Communication Essay Communication is the basic human need to share meanings and express ideas and thoughts and that can be achieved by the exchange of information between the society members. The process of communication is defined by the technology available, culture and protocols of communication. Political scientists are interested in political communication through studying the interaction communication between the political system and the political process generally and they confirmed the importance of the fundamental relationship between them, they called for re-examination and analysis of political science based on communication theories. Politics is difficult to be found without communication because there must be a link between the public and the ruling elite (decision makers), and this applies to the political system too. Citizens must be able to communicate their wishes and demands to the government, and the government should be able to communicate its decisions to citizens and justify them to win their satisfaction. Political parties and politicians needs huge public support, Where it can be said that political communication is the most important means of communication that must be followed by a party in order to gain such support. It is well known that the objective of any party is to access power or participate in it and this cannot be reached without large public support. This political communication can take various forms depends on the technology available such as press, radio, television and digital networked media. The political communication is the proper way of any party members to open dialogue with the masses of the people for establish the doctrine of their party to them, and gain popular support for the policy and programs of the party, where they listen to note of the public towards some situations and impressions towards it, and the members of the party again, during their partisan meetings to discuss the various social and economic problems in the community, and that need solutions, ranging proposals of different party members to fixing these problems through the hierarchical organization of the party until it reaches the level of leadership and integrate in the various party programs. thereby ensuring this party kind of interaction with he public surrounding it, so that lead the response to the wishes and requirements of the public in the general policy of the party, to achieve a great deal of compatibility between the party and street folk, and this goes back to the party with a grea t benefit in elections times, When the public find the investigator to them ambitions and expectations, and This causes at normal conditions for arrival (the party with compatibility larger with the popular will) to rule the country. Communication was and will continue to be the most important activity in human life through interacts with others to express ideas, needs and feelings and dreams, and has expressed their personality, culture and freedom and the idea of an activity that can be embodied the meaning of human dignity and values. So this make this activity one of the most activities accountable of various standards, pressures and the laws that are on the whole a fundamental question about the nature of the relationship between the media and the ethics and other aspects of human life. Communication science benefited and interact with all the of Sciences and knowledge, humanitarian, technical data and the science explain to us at this time to what affect the means of mass communication in the minds of the people and what is the size of this effect and how it is affecting. No one can deny the importance of these theories of communication that formed the communication science which had experimented in communities that adopted and tried to apply. The communication tools play an important role in political life, whether internal or the outside, not only political professionals are attach importance to their communication strategy, but governed also gaining most of their information through the communication tools. The means of mass communication possesses the characteristics and capabilities of multiple distinct from those when its counterparts from groups or opinion leaders, are in any case means mass communication addresses the daily huge cross sections of the population with one voice. The means of communication and media are necessary and important to make effectively communication links and interactions are always open between the ruler and the governed. Definitely, mass communication has evolved technically accompanied by the technological development happened to human societies in all fields, in ancient societies (Greek and Roman society), political community was limited and number of citizens who can be covered by ruling messages was known, so it was direct speeches and forums in public places established in open air r in the theaters of the city that was one of the most forms of political communication, so it was politicians highly dependent on rhetoric and the ability to inference to convince they governed, This free space for debate and political communication that helped to create direct democracy known as the Athenian democracy, But with the development of human societies and the expansion of political activity field appearance regimes of modern political became not possible to rely solely on speeches and seminars, which includes a limited number of citizens, but became necessary to find a communication to spread and includes a wide segment of the public. (Karl W. Deutsch, 2006) Literature Review: Denis McQuail, 2010 â€Å"Seen these arguments written, visual and audio as a tool of direct democracy, and as a court of public opinion open day and night put the law for everything all the time, not a substitute for institutions, but such ray of light detector that keeps moving here and there, revealing always talking about the depths of darkness† Jacques Gerstle, 2004 â€Å"One of the basic properties of the twentieth century is the communication tools revolution, and the appearance the community of communication. We saw the appearance of new techniques for political communication, these techniques that contributed in dissemination and sharing the information, ideas and communities in conditions limited time and across a wide geographical. † Since the advent of printing, which contributed historically in the advancement of the theory and practice of democracy through journalism written is the court of public opinion, as well as with the emergence of radio, which was the most important means of communication used in the second world war propaganda by politicians, through well television, which affects more than other means of mass communication. Various categories divergent public and geographically, does not follow some of the obstacles faced by other means such as the written press such as distribution problems and an individuals ability to read all the way to satellites to broadcast dimensional networks of electronic communication global movement of information and ideas and comply with the limits of regional and geographical, with the development of all these means and which was called some people name new technologies for information and communication find that the process of political communication has evolved is also no longer this process takes place using the means of communication like a traditional speech, for example. Gabriel A. Almond, 2004 â€Å"That everything in politics is communication, system of communication is one of the main channels for the flow of information from the elite to the masses and also to transfer the problems of the masses and their aspirations and their perceptions to the elite. † Robert Wiener, David Jerison, I. Isadore Manuel Singer, Daniel W.  Strook, 1997 â€Å"If we realized politics is system so communication system is the nerve that controls the system, and the systems ability to exercise command and control linked to its ability to deal with the information, so that communication and control are two synonymous of same meaning, every time we call we also control. † Karl W. Deutsch, William J. Foltz, 2010 The nerves of government political Communication and Control â€Å"is proposed similar political regime system Cyber zonular, describes the relationship between the political system and its surroundings under shape or environment Cyber zonular, which imagined that communication as a system of decisions based on the flood of diverse information, and is communication and media the most important issues in political science, and confirms it is wrong to neglecting or underestimation the role of other changes. † Dr.  Schwatzenberg, 1990 â€Å"Political communication is the path that moves the political information one part to another parts of the political regime and between this system and the social system, it is path continuously to exchange of information between individuals and groups at all levels, It is especially the exchange of information between rulers and ruled that will ensure the agreement between them, each governor seeks to accepting his decisions, and all governed trying to structured and their needs are taken in the consideration, and compatibility and harmonization be realized only through the communication and through exchange. † Harold Dwight Lasswell, Peter de Leon, 2009 â€Å"Political community like the pyramid, where rulers are elite at the top of the pyramid and the masses of people at the base, and between them there experts and specialists in the middle between the top and the base, and being communication processes on the basis that each nation have political ystem specific consists of elite, They are responsible for the decision and supervision on the states economic resources and human resources, to achieve the goals and programs of the State, the ruling elite and using tools of communication specialized experts believing they are the ones those can be in the process of communication between the elite and controlled groups, and staff working in this area have their role in attracting public attention to social issues. † Alvin Toffler, 1984 â€Å"That there is a relationship substantially between communication process and the political process, if the world of politics is based on power, the desires of those who have power must be transmitted to the expect they will respond to it, and if the world of politics is based on the legitimacy of the highest authority, the matter requires a means by which based the symbolic expression of values and procedural standards for such systems, and if the world of politics based on participation, this means finding channels transporting the interests and demands of the citizens to decision makers. † Kenneth E. Boulding. 989 â€Å"The political process, such as the decision-making process, it is also a test of the roles of power in society, and in response to the images Stereotypes formed by political means of communication in society, The means of communication change of images Stereotypes of individuals, and political behavior based on images Stereotypes. † Theories and Models of Communication (Difference Job Title and convergence of concept and function) Studies in Communication Sciences provided us science of communication in the framework is not clear in terms of mixing in some of the concepts and nomenclature may be the reason in that transfers of these sciences at the hands of a Type is not specialized and qualified in the field of media and communication. So still confusion exists between science communication and science media and between theories and models in communication process but after multiple studies in the field of media, communication and development study of media and communications at universities and institutes in the third world and after a significant increase in who have advanced degrees in media from Western universities appeared a new generation of communication scholars provided us this real science in its context where they ruled for differentiating between the media and science communication and science and have sacrificed the relationship between them, and provided us both models and theories on the units and they ruled for differentiating among them.

Indigenous health as an important issue in Australia

Indigenous health as an important issue in Australia Perspectives on Nursing Health, Culture And Society. This essay will discuss Indigenous health as an important issue to the Australian community and the problems that Indigenous Australian may experience within the current health care system. This will firstly analysis in depth the historical, cultural, social and political factors that have affected the healthcare for the Indigenous Australians. Secondly, some strategies that may improve the health care system. Indigenous Australians culture is complex and diverse. The indigenous culture of Australia is the oldest living cultural history in the world dating back at least 50,000years. The reason why its survived this long is their ability to adapt and change over time. Aboriginals keep their cultural heritage rich and alive by passing their knowledge, arts, rituals and performances the passing from one generation to the next. The fundamental wellbeing of the Aboriginal people is their land, its environment that sustained by the people and culture, full of spiritual wellbeing. Aboriginal people were hunter-gathers who foraged for uncultivated plant and wild animals. The traditional diet was high in carbohydrates, proteins and nutrients and low in fat and sugars. However, modern Aboriginal diet are heavily westernised and tend to be high in fat and sugar but low in carbohydrate, fibre and nutritional value. The World Health Organisation, social determination of health (SODH)are defined as the fundamental structures of social hierarchy and the socially determined conditions these structures create in which people grow, live, work and age. The structural organisation for the Aboriginal people is to settle them with housing, employment, educations and health services so they can live in a well presented environment. Health interventions have a clinical focus on individual behaviours such as diet, condom use, exercise, alcohol, etc despite the fact that when structural issues such as poverty is not addressed. Poverty, as represents most Indigenous people as lower socio economic status shows unhealthy behaviour, smoking, poor diet and physical activity which put a risk for numerous health problems. Indigenous people have been victims of societal and racism since colonial times. The dominant culture promotes exclusion, inclusion, inferior conditions or assimilation (loss of individual, unique culture). Though education is available it is often unmet to the needs of the indigenous children resulting to have low enrolment rate, poor school performance and high dropout rate which increase the vulnerability to child labours. It is important to have tradition Indigenous education to be acknowledged and valued. Literacy for the Indigenous must be proficient in their own languages but also to the nation language. Also education should include the land establishment forms of livelihoods that usual involve the land to understand the tradition competencies. The underinvestment in health care in areas in which Indigenous people live is due to rural/remote nature. There are a number of cultural barriers that prevent access to health care. Indigenous languages are often difficult leading to poor communication between nurse and patient. The may experience discrimination by the staff. The traditional land is vital source of material and spiritual well being serving a crucial resource for their reproduction. The loss of land due to polices of dominant culture creates a social problem. The restored relationship to the land is central to restore sense of identity, social status and political power as well as economic, food security, rehabilitation of land. It is important for health care workers to have a degree of cultural competence and work with traditional healing modalities to make cultural safety. In 1788 European settlers colonised Australia. Upon settlement, the aboriginal people lost their land, their social and economical structure and in general, their way of life. Since colonisation Indigenous Australians have experienced extreme levels of loss, grief, disempowerment, cultural alienation, and loss of identity (Australian Institute of Health and Welfare, 2002, 2003; Hunter, 1993) The trauma suffered by the stolen generations as a result of the assimilation policies of the Australian Government has direct relevance to the psychological adjustment of indigenous Australians when considered within the framework of attachment theory. Attachment theory is the quality of early parent-child bonding, as well as the infants actual experience of the relationship with their parents has important implications for psychological and emotional adjustment later in life. (Strahan, 1995). There is enough evidence to suggest that Aboriginal people do not have the same degree of access to many of the health services as other Australians. This implies negative implications for the outcomes of Indigenous health. The access of primary health care is compromised or obstructed as they are more likely to present care later stage meaning more unhealthy state. I was shocked by the poverty, disadvantage and a medical model of care working downstream patching local people up and sending them home again without any longer term, preventative care. The issues are not only health services offering primary health care but also acute care providing in hospitals and specialists services. Issues such as distance, transport, affordability, availability, language, and cultural stability are all potential hindrances to access health services. Transport, long waiting time, cost to be some of the most commonly cited barriers. Indigenous people also feel disempowered and are less likely to use health services. It is also very important to note that communication difficulties come from those living in remote areas. However the presence of an Aboriginal health worker can be a strong determinant in whether an Indigenous person will access health services. It is important that primary health care services are run by Aboriginal communities to aim to offer health care in a culturally appropriate setting. This causes to a major source of providing education and training for staff. Indigenous health workers and nurses are to provide primary care services based to interlinked with a holistic Indigenous specific definition of health that states: Aboriginal Health is not just the physical well being of an individual but is the social, emotional and cultural well being of the whole community in which each individuals is able to achieve their full potential thereby about the total well being of their community. It is a whole -of- life view and includes the cyclical concept of life- d eath-life (NAHS, 1989) It is also important to build a shared understanding of how community input will inform policy or decision making processes. Numerous attempt to define Indigenous mental health concepts, the common theme has consistently been the holistic nature of health and wellbeing. The word punyu (Ngaringman) encompasses both person and country. In fact caring for the country has been associated with improvements in wellbeing. Suggesting that for Indigenous people our identity as human beings remains tied to our land , to our cultural practices, our systems of authority and social control, our intellectual traditions, our concepts of spirituality, and to our systems of resource ownership and exchange. Destroy this relationship and you damage- sometimes irrevocably-individual human beings and their health'(cited in Burgess et al.,2008,p.2). On February 13 2008, the Prime Minister of Australia, Mr Kevin Rudd, offered an apology to members of the stolen generation. The apology attracted words and gestures of gratitude, relief, pride and sorrow. Also for some closure to a painful emotional wound. This let the healing begin it was an act of hope, dignity and respect acknowledging the existence and impacts of past policies and practices of forcibly removing indigenous children from their families. The apology represented that the past of mistreatment and blemished chapter in our country to reconcile indigenous and non indigenous people to a better future. The Prime Minister and opposition leader Brendan Nelson both pledged to close the 17 year life expectancy gap between Indigenous and non- Indigenous Aboriginals by 2030. Promising that Indigenous Australians to have access to same quality health services. As Mr Rudd said he is determined to make a difference. Curtins University professor of health economics, Gavin Mooney sa id it is important that Aboriginal people are involved in the process It is important to involve the indigenous and ask what they want. As it is important to ensure that the voice of ordinary Aboriginal people to be heard and what it is that they want. In conclusion à ¢Ã¢â€š ¬Ã‚ ¦.. the services of Aboriginal health à ¢Ã¢â€š ¬Ã‚ ¦.. Aboriginal and Torres Strait Islander peoples health disadvantage needs to be considered in the broader context of social disadvantage, inequality and exclusion, political marginalisation and the historical currents of colonialism. In order to find strategies for health services for the Indigenous Australian need to take account of historical, social, cultural and political factors in order to understand the health disadvantage faced by Aboriginal peoples in contemporary society. This enhances our knowledge of unequal health outcomes between Aboriginal and non Aboriginal people by focusing on the impacts of social structures and cultural appropriateness of health care services.

Sin Tax Bills Pros And Cons Economics Essay

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

Computer Science Terms Essay -- Definitions

Computer Science Terms: Composite structure: the size of a typical software system implies that it must be broken down into manageable pieces of this Composition: the process of building a system using simpler parts or components Abstraction: the process of ignoring details irrelevant to the problem at hand and emphasizing essential ones. To abstract is to disregard certain differentiating details Data: the info the program deals with Functionality: what the program does with the data, the responsibility of the object to do Object: the most abstract description of a basic component of an object oriented system Values: a fundamental piece of info that can be manipulated by the program Types: a set of related values along with the operations that can be preformed with them Object: fundamental abstractions from which systems are built Classes: a set of objects having the same features and properties State of an object: the set of data maintained by an object at any given time Reference values: a value that denotes an object Data descriptions: properties of the object (name, date, etc) Associated value: a property an object has at any given time Variable: a portion of memory reserved to hold a single value Instance variables: a variable that is a permanent part of an object: memory space for the variable is allocated when the object is created Immutable: an object that's state cannot be changed Mutable: and object that's state can be changed *An object is characterized by the features it offers* 1. Query: a request for data 2. Command: a request to change state Float & Double: sets of real rational numbers (i.e. 170000 or 1.4e12) Char: set of values representing Unicode ... ... Chapter 6: *Black box testing = functional testing Test design generally begins with an analysis of  · The functional specifications of the system  · The ways in which the system will be used Test case is defined by:  · A statement of case objectives  · The data set for the case  · The expected results Functional testing: testing to determine that the system as a whole meets the customer's specifications. The system is treated as a "black box" whose behavior can be observed, but whose internal structure is unknown. *white box testing= unit testing Unit testing: incremental testing of classes as they are implemented in order to ensure that they function properly. Testing can be "white box testing" where the tests are developed based on the unit's implementation, or "gray box testing" where tests are developed based solely on a method's specification Computer Science Terms Essay -- Definitions Computer Science Terms: Composite structure: the size of a typical software system implies that it must be broken down into manageable pieces of this Composition: the process of building a system using simpler parts or components Abstraction: the process of ignoring details irrelevant to the problem at hand and emphasizing essential ones. To abstract is to disregard certain differentiating details Data: the info the program deals with Functionality: what the program does with the data, the responsibility of the object to do Object: the most abstract description of a basic component of an object oriented system Values: a fundamental piece of info that can be manipulated by the program Types: a set of related values along with the operations that can be preformed with them Object: fundamental abstractions from which systems are built Classes: a set of objects having the same features and properties State of an object: the set of data maintained by an object at any given time Reference values: a value that denotes an object Data descriptions: properties of the object (name, date, etc) Associated value: a property an object has at any given time Variable: a portion of memory reserved to hold a single value Instance variables: a variable that is a permanent part of an object: memory space for the variable is allocated when the object is created Immutable: an object that's state cannot be changed Mutable: and object that's state can be changed *An object is characterized by the features it offers* 1. Query: a request for data 2. Command: a request to change state Float & Double: sets of real rational numbers (i.e. 170000 or 1.4e12) Char: set of values representing Unicode ... ... Chapter 6: *Black box testing = functional testing Test design generally begins with an analysis of  · The functional specifications of the system  · The ways in which the system will be used Test case is defined by:  · A statement of case objectives  · The data set for the case  · The expected results Functional testing: testing to determine that the system as a whole meets the customer's specifications. The system is treated as a "black box" whose behavior can be observed, but whose internal structure is unknown. *white box testing= unit testing Unit testing: incremental testing of classes as they are implemented in order to ensure that they function properly. Testing can be "white box testing" where the tests are developed based on the unit's implementation, or "gray box testing" where tests are developed based solely on a method's specification

Career Research: Nursing :: Career Research

Deciding which career is best for me is a very difficult decision. There are so many different types and areas of study to choose from and many that I am interested in. Ever since I was little I have always wanted to become a nurse. When I was ten years old, my grandmother experienced a stroke right in front of me. No other adult was home at the time and I had to manage the experience alone. I remained calm and took care of her until emergency personnel arrived to take over her medical needs. Everything ended well with her and I felt that I managed everything with maturity. Later on, at age thirteen, I also observed the process of this same grandparent going through a battle with breast cancer. Because of these experiences, the idea of a nursing career blossomed and has stuck with me the longest. So many different aspects of a nurse appeal to me and there is a huge selection of various fields of nursing, any of which I could specialize in. Interestingly, teaching mathematics has al so always been appealing to me. The idea of having a math degree did not present itself until I started college and scored so well in entrance exams. There are a lot of benefits that come along with being a teacher and it is a job I know I would enjoy. After exploring various math related careers with a family friend (and Dean of Math Studies at Washington University), I decided that I would be good at working in a school district teaching math at various levels. I have also explored the career of being a high school counselor and feel it would be a great career for me for numerous reasons. Growing up, I have watched my mother work in the counseling field and have decided that it is a career that would never get old and would always give me new challenges. All of these career choices are in fields that are helpful to other people, which is what I know I would do best. No matter which career I choose, I know that I will be benefiting and helping people every day. Because nursing seems to be the best match for my interests, I feel that going into the field of nursing would be best for me. The opportunities are almost endless in nursing.

Using Aesthetic Guidelines in Elegant and Efficient Ways

Using aesthetic guidelines in elegance and efficient manner, acquire optimisation of open constructions improved.Undertaking summeryThis undertaking seeks to understand relationship between optimisation of open constructions and aesthetic. During formal instruction, applied scientists and designers may be exposed to issues of efficiency in design but they are seldom expected to turn to the aesthetics of their designs. In the workplace every bit good, there is really small counsel for applied scientists and designers wishing to turn to both aesthetics and efficiency more closely in design. Therefore, research job is: the relationship of aesthetics and efficiency of open constructions such as columns and trusses in public edifices has been acutely overlooked. Except for a limited successful undertaking in structural art, we have confronted with deficiency of aesthetic characteristic in constructions and besides limited specii ¬?c regulations are enforced in current design codifications about aesthetic characteristics. Some structural creative person such as Fazlorkhan and Nervi presume the thought that â€Å" a construction that is efficient will automatically be elegant † ( Woodruff & A ; Billington, 2007 ) . Khan steadfastly asserts that â€Å" construction is based on a sort of ground expressed mathematical theories, which has its ain built-in aesthetics. â€Å" ( Khan, 1981 ) . This Idea is versus the impression that much money must be spent to bring forth a beautiful construction. â€Å" ( Nan Hu, Feng, & A ; Dai, 2014 ) . This research proposal is to look into the balance between optimisation of open constructions with its aesthetic and structures beauty. More specifically, the purpose of this undertaking is to look into to develop conceptual programs and ocular guidelines for bettering the aesthetics and efficiency of open constructions particularly those in public infinite in interaction with people. This undertaking asks: What are the cardinal factors in structural design that affect its aesthetic, Wha t factors in open construction design can take us to hold efficient and elegance design?Research ObjectiveThe undermentioned research aims are formulated to accomplish the purpose of this survey: I. To develop conceptual programs and ocular guidelines for bettering the aesthetics and efficiency of open constructions. two. To place what factors in open constructions particularly columns and trusses design, can take to efficient and elegance design. three. To find how optimisation can consequence on aesthetic. four. To measure columns and trusses design for public infinite in order to hold optimize and beautiful construction together.HypothesisThere are 2 different premise about relationship between construction and aesthetic. But utmost prejudice about elegance of optimized construction or high cost of elegance construction is under challenge. I. There are distinguishable relationship between construction and optimisation with aesthetic. two. The thought that a construction that is efficient will automatically be elegant is non ever true. three. The impression that much money must be spent to bring forth a beautiful construction is misconception. four. Optimized constructions have their built-in aesthetic but this function will non use to any construction.Research QuestionsThis survey is covering with the following research inquiries: I. What are the cardinal factors in structural design that affect its aesthetic? two. How optimisation in open constructions can impact their aesthetic in order to do constructions more elegance to pull more people in public edifice? three. What factors in expose construction design can take us to hold efficient and elegance design?Research BackgroundIn understanding construct of aesthetic, because of different assignments and instruction backgrounds, there has been a long treatment between designer and structural applied scientist ( Nan Hu et al. , 2014 ; Sev, 2001 ) . Historically close relationship between professions such as architecture and structural technology are undeniable. Among the separating features between the two is the issue of aesthetic and efficiency ( Allen, 2010 ; Burke Jr, 1989 ; Nervi, 1965 ; Woodruff & A ; Billington, 2007 ) . Since the beginning of human idea, aesthetics have been a topic of philosophical argument. The simple inquiry, â€Å" what is beauty? † many replies are given to this inquiry by designers, philosophers, and applied scientists ( Lothian, 1999 ) . The major alteration occurred, when beauty as inherent in the object, displacement to sing it as â€Å" in the eyes of the perceiver † ( Arnett, 1955 ; N Hu & A ; Dai ; Lothian, 1999 ; Malan & A ; Bredemeyer, 2002 ; Rodriguez ) .Santayana stated ( Arnett, 1955 ) , that the experience of aesthetic is a hint to the character of the single holding that experience. Santayana besides asserts that the â€Å" aesthetic component should non i ¬?nally be abstracted from the practical and moral map of things † ( Arnett, 1955 ) . The beauty of efficient constructions initiates resonance in the scruples of the spectator ( Saliklis, Bauer, & A ; Billington, 2008 ) . Therefore, the aesthetic quality of a efficient structural signifier needfully arises within the restraints of the engineer’s ethical duty to society ( D. P. Billington, 1997 ; Burke & A ; Montoney, 1996 ) . While designers may underscore aesthetic to changing grades, applied scientists have to plan expeditiously because that is the most of import purpose of structural design. And the greatest plants of structural creative persons, integrate economic system, efi ¬?ciency, and elegance ( Billington, 1983 ) . Since the rise of the modern span technology, nevertheless, great aesthetic value of construction has been cited by many structural creative persons ( N Hu & A ; Dai ) . The applied scientists began to understand the immune behaviour of constructions and the strength of stuffs. Larger buildings was built due to the new stuffs and hence, it became important to better apprehension of how they performed ( Billington, 1984 ; Schlaich, 2006 ; Sev, 2001 ) . Therefore, structural technology initiated to hold a scientific footing and as a consequence, split between architecture and construction became wider ( Billington, 1984 ) . When Telford’s 1812 began to compose an essay on Bridg ess, it makes modern structural creative persons witting of the aesthetic ideals that guided their plants. The outstanding illustration of a structural art is, possibly, Brooklyn Bridge in New York and Eiffel Tower in Paris ( Billington, 1984 ; Burke & A ; Montoney, 1996 ) . America became the technological leader and the centre of the artistic universe, After World War II. Many great structural creative persons immigrated to the US and had the chance to set their thought into pattern ( Nan Hu et al. , 2014 ) . Mies van der rohe, one of the most of import designer and structural creative person, survived the daze of the transatlantic crossing best and continued his thought to foreground â€Å" Less is more † , which can be seen in his plants in Chicago and Illinois ( N Hu & A ; Dai ) . Furthermore, construct of â€Å" Form follows map, † besides helped to give rise to the â€Å" international manner † ( Lambert, 1993 ; Menn, 1996 ) . Alongside with international manner, some structural creative person such as Nervi and Fazlorkhan province the construct that â€Å" a construction that is efficient will automatically be elegant † . ( Nan Hu et al. , 2014 ) . Khan asserts that â€Å" construction is based on a sort of ground expressed mathematical theories, which has its ain built-in aesthetics. † ( Sabina Khan, 2013 ) . Simplicity of construction means paying attending to structural inside informations, and guaranting that the construction be every bit efi ¬?cient as possible. He states that â€Å" good elaborate and efi ¬?cient constructions possess the natural elegance of slenderness and ground, and have perchance a higher value than the caprices of a priori aesthetics imposed by designers who do non cognize how to work closely with applied scientists, and who do non hold an interior feeling for natural structural signifiers † ( Sabina Khan, 2013 ) . Nervi said that esteeming what is structurally rational and econo mically prudent really establishes the â€Å" rightness † and the â€Å" moralss † of edifice ( Nervi, 1965 ) . Architecture has faced infinite manners in order to make desire aesthetic, but the principium behind the structural art hunt for a cost-efficient and performance-efi ¬?cient design ( Billington, 1984 ; Schlaich, 2006 ) . â€Å" The aesthetic look of a structural signifier is neither a pure desire to i ¬?nd a form for ornament nor a subordination of its map ; otherwise a construction would be overdesigned without any visual aspect of structural art † ( Schlaich, 2006 ) . Surveies have shown how design evolved to accomplish an efi ¬?cient and elegance construction by understanding rules of structural. For illustration, Othmar Ammann designed Bayonne Bridge which can be considered work of structural art when compared to the similar design used in the Hell Gate Bridge, due to latter was less monumental and more functional ( Gauvreau, 2007 ; Thrall & A ; Billington, 2008 ) . Another illustration, the structural efi ¬?ciency of Felix Candela’s Cuernavaca Chapel was achieved due to the understanding structural rule of shell. Candela minimized flexing minute in the shell and introduced the basic signifier of the inflated paraboloid for the design of ribs ( Draper, Garlock, & A ; Billington, 2008 ) . This type of structural signifiers have characteristics of higher efi ¬?ciency and elegance visual aspect together. Therefore, elegance constructions do non necessitate utmost cost needfully ( S. L. Billington, 1997 ; Menn, 1996 ; Woodruff & A ; Billington, 2007 ) . Many illustrations have shown that within the bounds of structural feasibleness and efi ¬?ciency, accomplishing an aesthetic end is possible. The history and aesthetics of cable-stayed Bridgess was discussed ( Billington & A ; Nazmy, 1991 ) . Another illustration was shown by Honigmann and Billington discussed the Sunniberg Bridge, designed by Christian Menn, to demo how simple computations of conceptual design can take to an ab initio aesthetically and structurally sensible span design ( Honigmann & A ; Billington, 2003 ) . Most recent structural creative persons valued aesthetic characteristic even more in their design works. Eduardo Torroja said that â€Å" the enjoyment and witting apprehension of aesthetic pleasance will without uncertainty be much greater if, through cognition of the regulations of harmoniousness, we can bask all the rei ¬?nement sand flawlessnesss of the edifice in inquiry. † ( Torroja, 1962 ) .Problem StatementDue to the long argument between designers and structural applied scientists about efficiency and aesthetic, we have faced two misconception about structural design: the thought that â€Å" a construction that is efi ¬?cient will automatically be elegant † ( Khan, 1981 ) . This Idea is versus the impression that much money must be spent to bring forth a beautiful construction. â€Å" ( Nan Hu et al. , 2014 ) . For illustration structural design such as The Alamillo Bridge that are aesthetically advanced, structurally rational to construct ( Guest, Draper, & A ; Billington, 2012 ) . Yet designers and structural applied scientists tend to pay comparatively small attending to efficiency and aesthetics at the same clip for structural design. In the workplace every bit good, there is really small counsel for applied scientists and designers wishing to turn to both aesthetics and efficiency more closely in design. The relationship of aesthetics and efficiency of open constructions such as columns and trusses in public edifices has been sorely overlooked. Hence, except for a limited successful undertaking in structural art, we have confronted with deficiency of aesthetic characteristic in constructions and besides limited specii ¬?c regulations are enforced in current design codifications about aesthetic characteristics. Besides, many efficient construction are non beautif ul besides many beautiful construction are non efficient either. Therefore, aesthetic guidelines for optimize construction are needed to be done.Research GapThere is small specii ¬?c guideline about aesthetic characteristics of constructions, but many research workers proposed general guidelines on betterment of aesthetics. ( Leonhardt, 1984 ) formulated 10 regulations for span design and ( Troitsky, 1994 ) besides gave 10 demands for span aesthetics. In Leonhardt’s book Bridges, the nine regulations of aesthetics have presented. All these rules could be sorted into two groups, to better the elegance of constructions and to better their harmoniousness with the environment. Sarah Billington ‘s PhD thesis is besides approximately bettering criterions short and moderate span span in aesthetic manner ( S. L. Billington, 1997 ) . Although regulations can non vouch the elegance and efficiency of a construction at the same clip, at least they can assist interior decorators a void certain sorts of unattractive designs. ( Nan Hu et al. , 2014 ) . There are really many rules and really many ways to happen them out. However, no counsel is given as to how to set them together in one undertaking ( D. P. Billington, 1997 ) . There is small aesthetic guideline that merely use to bridge ( Burke Jr, 1989 ) . And other type of constructions peculiarly exposed construction such as columns and trusses in public infinite due to its important function to pull people to architecture demand to be surveyed.Research MethodThe purpose of this survey is to look into the balance between optimisation in open construction ( columns and trusses ) in public edifice with its aesthetic and construction beauty. It will research optimisation of open construction with package analyze and quantitative method and will analyze their success in aesthetic guideline with interviews. This survey will use the assorted methods consecutive explanatory design for this intent of informations agg regation. The assorted methods consecutive explanatory attack chiefly consists of two peculiar phases: quantitative followed by the qualitative stage ( Ivankova, Creswell, & A ; Stick, 2006 ; Tashakkori & A ; Creswell, 2007 ) . Figure 1: The Mixed-Methods Sequential Explanatory DesignMentionAllen, B. ( 2010 ) . Architect and Engineer: A Study in Sibling Rivalry ( reappraisal ) .Common Knowledge, 16( 1 ) , 157-157. Arnett, W. E. ( 1955 ) . Santayana and the Sense of Beauty. Billington, D. P. ( 1983 ) . The tower and the span.Princeton U, 1983. Billington, D. P. ( 1984 ) . Constructing Bridges: Positions on Recent Engineering.Annalss of the New York Academy of Sciences, 424( 1 ) , 309-324. Billington, D. P. ( 1997 ) .Robert Maillart: Cambridge: Cambridge University Press. Billington, D. P. , & A ; Nazmy, A. ( 1991 ) . History and aesthetics of cable-stayed Bridgess.Journal of Structural Engineering, 117( 10 ) , 3103-3134. Billington, S. L. ( 1997 ) .Bettering standard Bridgess through aesthetic guidelines and attractive, efficient concrete infrastructures.University of Texas at Austin. Burke Jr, M. P. ( 1989 ) . Bridge Design and the â€Å"Bridge Aesthetics Bibliograph† .Journal of Structural Engineering, 115( 4 ) , 883-899. Burke, M. P. , & A ; Montoney, J. ( 1996 ) . Science, engineering, and aesthetics: three facets of design excellence.Transportation Research Record: Journal of the Transportation Research Board, 1549( 1 ) , 93-98. Draper, P. , Garlock, M. E. , & A ; Billington, D. P. ( 2008 ) . Finite-element analysis of Felix Candela’s chapel of Lomas de Cuernavaca.Journal of Architectural Engineering, 14( 2 ) , 47-52. Gauvreau, P. ( 2007 ) . Invention and aesthetics in span technology.The Canadian Civil Engineer, 23( 5 ) , 10-12. Guest, J. K. , Draper, P. , & A ; Billington, D. P. ( 2012 ) . Santiago Calatrava’s Alamillo span and the thought of the structural applied scientist as creative person.Journal of Bridge Engineering, 18( 10 ) , 936-945. Honigmann, C. , & A ; Billington, D. P. ( 2003 ) . Conceptual design for the Sunniberg Bridge.Journal of Bridge Engineering, 8( 3 ) , 122-130. Hu, N. , & A ; Dai, G. From separate to combine——the ever-changing boundary line between architectural art and structural art. Hu, N. , Feng, P. , & A ; Dai, G.-L. ( 2014 ) . Structural art: Past, nowadays and hereafter.Engineering Structures, 79, 407-416. Ivankova, N. V. , Creswell, J. W. , & A ; Stick, S. L. ( 2006 ) . Using mixed-methods consecutive explanatory design: From theory to pattern.Field Methods, 18( 1 ) , 3-20. Khan, F. R. ( 1981 ) . Structural Theories and their Architectural Expression–A Review of Possibilities.The Chicago Architectural Journal, 1, 41. Lambert, S. ( 1993 ) .Form Follows Function: Design in the 20 Th Century: Victoria & A ; Albert Museum London. Leonhardt, F. ( 1984 ) .Bridges. Lothian, A. ( 1999 ) . Landscape and the doctrine of aesthetics: is landscape quality inherent in the landscape or in the oculus of the perceiver?Landscape and urban planning, 44( 4 ) , 177-198. Malan, R. , & A ; Bredemeyer, D. ( 2002 ) . Less is more with minimalist architecture.IT professional, 4( 5 ) , 48, 46-47. Menn, C. ( 1996 ) . The topographic point of aesthetics in span design.Structural technology international, 6( 2 ) , 93-95. Nervi, P. L. ( 1965 ) .Aestheticss and engineering in edifice: Harvard Univ Pr. Rodriguez, S.The Role of Aesthetics in Bridge Design.Paper presented at the Structures Congress 2008 @ sCrossing Boundary lines. Sabina Khan, Y. ( 2013 ) . Dr. Fazlur R. Khan ( 1929–1982 ) : technology innovator of modern architecture.Structure and Infrastructure Engineering, 9( 1 ) , 1-7. Saliklis, E. P. , Bauer, M. , & A ; Billington, D. P. ( 2008 ) . Simplicity, Scale, and Surprise: Evaluating Structural Form.Journal of Architectural Engineering, 14( 1 ) , 25-29. Schlaich, J. ( 2006 ) . Engineering—Structural Art—ArtJames Carpenter( pp. 8-9 ) : Springer. Sev, A. ( 2001 ) . Integrating architecture and structural signifier in tall steel edifice design.CTBUH Review, 1( 2 ) , 24-31. Tashakkori, A. , & A ; Creswell, J. W. ( 2007 ) . Column: The new epoch of assorted methods.Journal of assorted methods research, 1( 1 ) , 3-7. Bondage, A. P. , & A ; Billington, D. P. ( 2008 ) . Bayonne Bridge: The Work of Othmar Ammann, Master Builder.Journal of Bridge Engineering, 13( 6 ) , 635-643. Torroja, E. ( 1962 ) .Doctrine of Structure: University of California Press. Troitsky, M. S. ( 1994 ) .Planing and design of Bridgess: John Wiley & A ; Sons. Woodruff, S. , & A ; Billington, D. P. ( 2007 ) . Aesthetics and economic system in prosaic span design.International Journal of Space Structures, 22( 1 ) , 81-89.

Ratio Analysis Memo Essay

The following memo will explain the findings of the financial statement analysis for 2008 for Berry’s Bug Blasters as well as offer advice significant decreases in profits or increases in liabilities if they apply. Some quick facts: Liquidity is up for 2008 Current ratio shows we pay assets 5.99 times for every current liability, an increase of 62% from 2007 Significant liquidity ratio decrease in 2008 was in inventory turnover Inventory tuning over 6.67 times per year, down 42% from 2007 Berry’s Bug Blasters inventory turnover is affecting the profits. The profitability ratios decreased with the stockholders’ equity decreasing the most by 56%. The interest expense for 2007 and 2008 has been eliminated. Berry’s Bug Blasters total debt was decreased to assets by 24% in 2007 to 16%, the company’s number now shows solvency. In order to determine if a company will meet short term debt obligations liquid ratios are used by businesses and investors. Berry’s Bug Blasters has proven short term obligations 5.99 times to 1 liability. At the point when an owner or investor evaluates an organization’s liquidity ratios, they are utilizing data from the Balance Sheet to evaluate if an organization has the ass ets and the ability to pay off short term liabilities. Berry’s Bug Blasters have met the mark. Stakeholders use profitability ratios to pick up understanding on the adequacy or sufficiency of an organization’s profits. Loaning organizations and investors will utilize profitability ratios to help focus the conceivable financial related profits for the investment into that particular organization. Administration inside of an organization can use profitability ratios to issue territories inside of the organization and make any vital enhancements to enhance execution in those areas. The accompanying attachments will demonstrate that we have decreased in the amount of profit margin. This decrease demonstrates that business has hindered in 2008. Berry’s Bug Blaster may need to look over marketing  methodologies to produce more business in the impending year. Solvency ratios are for the most part utilized by long term lenders and stakeholders. Both clients are utilizing solvency ratios to focus the long term quality and survival of an organization. Long term monetary quality of an organization is essential to these clients to demonstrate that an organization will have the capacity to pay off debt and accrued interest of a mature debt. Berry’s Bug Blasters has made a decent showing of decreasing the measure of amount of total debt to assets. Generally speaking, Berry’s Bug Blasters is in great financial health in correlation to others in the business. An intercompany near analysis was performed utilizing our organizations nearest traded on an open market contender, Rollins Inc. Like Berry’s Bug Blasters, Rollins Inc. provides pest and termite control services to business and private customers. The Rollins Inc. SEC filed 10-K for the period ending 12/31/08, the attached ratio, horizontal and vertical analysis are the source documents for the data below. The profit margin is by far the most valuable accounting aspect for any company. Berry’s Bug Blasters has doubled the profit margin (16%) other than Rollins Inc. (6.6%) In regards to solvency, Berry’s Bug Blasters incurred no interest expense while Rollins Inc. paid $761,000 interest expense. Another commonly used profitability ratio used primarily by investors is the return on common stockholders’ equity. Berry’s Bug Blasters and Rollins Inc. performed splendidly and tied at 30%. The ratio, horizontal, and vertical analysis performed managers, creditors, and investors can see that Berry’s Bug Blasters remains competitive, and is a valuable investment. I hope you have gained further insight into the financial health of Berry’s Bug Blasters. References: Weygandt, J.J., Kimmel, P.D., & Kieso, D.E. (2010). Financial Accounting (7th ed.). Hoboken, NJ: John Wiley & Sons. Apollo Group Virtual Organization. (2011). Berry’s Bug Blasters. Retrieved from:https://ecampus.phoenix.edu/secure/aapd/CIST/VOP/Business/Berrys/index.asp on July 24, 2015.