Case Note on Fletcher Essay

The facts of this case were that the taxpayer (and three others in partnership) entered a complex scheme, which involved the partnership, and annuity and loan arrangements. The scheme was financed through a series of â€Å"round robin† cheques and promised substantial deductions in the first five years of the 15-year plan. A number of documents were exchanged but no cash payments were made. This was calculated to return neutral cash flows with high tax deductions initially and high assessable income, especially in the last five years. A feature of the scheme was that there was an opportunity to terminate it in the last five years. In the relevant year the partnership derived assessable income of $170,000 and claimed deductions of $360,000. The issue before the court was whether the taxpayers were entitled to a deduction for interest. A lot of matters were argued before the case reached the High Court but before the Full Court the Commissioner’s contention was that the interest deduction should apportioned and disallowed under s 51(1) to the extent that it exceeded the partnership income. Their Honours indicated that if a taxpayer’s costs in deriving income were less than the actual income, the deductions would be allowable. However, if the costs exceed the income derived, the taxpayer’s purpose for making the expenditure may be relevant in characterizing and apportioning the expenditure for the purpose of the general deduction provision. This may include the taxpayer’s purpose for incurring the expenditure. Manson CJ, Brennan, Deane, Dawson, Toohey, Gaudron and McHugh JJ said (at ATR 622-3): â€Å"†¦The position may, however, well be different in the case where no relevant assessable income can be identified or where the relevant assessable income is less than the amount of the outgoing†¦the disproportion between outgoing and income, the whole outgoing is properly to be characterized as genuinely and not colourably incurred in gaining or producing assessable income, the entire outgoing will fall within the first limb of s 51(1) unless it is somehow excluded by the exception of†¦Ã¢â‚¬ . Their Honours concluded that the issue of whether the taxpayers’ interest deduction would be allowable depended on the determination of whether the 15-year annuity plan would in fact runs its full course. The matter was  remitted to the Administrative Appeals Tribunal to determine, as a matter of fact, whether the scheme would run its full 15 years or whether it would be terminated before the last five years. In the former situation, the assessable income would exceed deductions and the interest would be an allowable deduction unde r s 51(1). In the latter situation, an explanation must be sought for the excess of deductions of some $2.7m over assessable income and to the extent that the explanation lay in substantial tax advantages, the outlays were not incurred in gaining assessable income. On the issue of whose purpose must be considered, the court made the following comments: â€Å"In the circumstances of the present case, its determination involves consideration not only of the purposes of the taxpayers but also of the purposes of those who advised them and acted on their behalf and whose ‘acts (and intentions)’ as agents must, as the Second Tribunal expressly pointed out, ‘be imputed to the principals’.† Reduced to its essential elements, if income exceeds outgoings, the taxpayer’s motives are largely irrelevant. If there is no assessable income or outgoings exceed income, a practical and common sense weighing up of all factors is warranted, including the taxpayer’s motive. As was anticipated in Phillip’s case, a disparity between outlay and income may trigger a more rigorous examination of a contract or arrangement. As was suggested in Ure’s case, the absence of a commercial quid pro quo will raise questions about the purpose of the expenditure. Where there is a dual purpose, or a purpose other than income production, expenditure is to be apportioned and there will be circumstances where purpose may mean subjective purpose or motive.

Review of Accounting Ethics Essay

Establishing principles for ethical behavior frequently starts with a policy on ethics. Businesses acquire a policy on ethics to guide their measures and to set up a general meaning of correct versus incorrect. According to the American Library Association, code of ethics is a handbook for suitable behavior (2012). Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer Existing businesses and regulatory environment is more conductive behavior because some companies and managers feel as though they can get away with it. The unpredictable increase and collapse of the Enron Company set off a long-burning fire under the American social conscience. From every crevasse and corner, voices rose demanding increased accountability, demanding tighter regulation, and demanding that the unethical be brought to justice. Clearly, in such estimation, those at fault should have been punished. In order for ethical principles to apply to such industries, it must be shown that they are inherently moral or ethically responsible institutions. Secondly, an adequate discussion of what business ethics is just be provided before we can truly investigate why the situation does not conform to those standards. Third, the role of those same ethical standards must be explained with business content. Fourth, recent societal preventative measures for unethical practice should be examined (SOX). Fifth, and finally, the contribution of philosophical trends and the current phislophical mood of society must be investigated in order to delve into the mindsets of those who perpetrate such acts as society seeks to condemn. at the very beginning it is important to make the following distraction: despite the fact most of society views business as a whole, including executives as inherently dishonest, accountants and business p ersons are not inherently more likely to choose immorality over ethical behavior than any other segment of society (De Vois, 2002). Based on your research, describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. Best Buy Chairman and founder Richard Schulze exited Monday after directors determined he used poor judgment for failing to disclose CEO Brian Dunn’s personal relationship with a young subordinate, a violation of company ethics that led to Dunn’s  departure last month. In light of these revelations, Schulze ‘acted inappropriately,’ by failing to bring the matter to the company’s audit committee. While Best Buy made it clear that Dunn did not use the company’s resources to facilitate his relationship with the female employee, the internal probe found that Dunn’s behavior showed ‘extremely poor judgment and a lack of professionalism. Determine how the organizational ethical issue was detected and how management failed to create an ethical environment. In April, Dunn abruptly decided to call it quits as the Richfield, Minnesota-based company further investigated his relationship with the subordinate employee. The internal probe was initiated by the firm’s audit committee and completed by an outside law firm. Dunn is expected to walk away with a severance package worth up to $6.6 million from the embattled consumer electronics chain. There is still no word on who will succeed him. Schulze said in a statement that when he questioned Dunn about his actions, they were denied and now he accepts the audit committee findings. Analyze the accounts impacted and/or accounting guidelines violated and the resulting impact to the business operation. According to the U.S. Securities and Exchange Commission, within the previous three years, there has numerous businesses and audit organizations that has been held responsible for violation of accounting ethics and other monetary irregularities for rebelliousness of disclosure standards (2012). Richard Schulze, creator and chairman, neglected to take action in a method that was standard with the audit committee’s permission and excellent gove rnance procedures and he produced serious possibilities of employee revenge and corporation liability. The best news for shareholders is that the board of directors at Best Buy and HP took major steps to look after the shareholders. The board members that observe CEOs make uncertain ethical decisions, should not hang around to decide if there is an accounting violation to make alterations. As a CFO, recommend which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. For the worthy of the business, and for the worthy of anyone’s career, it is very significant to stay away from ethical problems and equally, to act morally (Smith, 2003). Mangers and/or supervisors should be a model to the actions they want their employees to obtain. The company’s staff will observe how the managers perform and they  will perform the same exact manner. When corporations create a code of conduct, they need to make sure that they live up to it as well. As a member of staff of any company, CFO choices or events should progress the wellbeing of that business. At particular times, CFO’s could be in a situation where their judgment might influence their own wellbeing as well. On the other hand, to stay away from any form of bad behavior, CFO’s may perhaps reveal the nature of their connection to the corporation. As a result, ethics play a very important role in each choice an accountant has to obtain as it involves every investor who places their unsighted belief on the accountant to make the right decisions. Principles has to be very clear by hopeful accountants in such a approach that it combines with their ethical growth which will allow them to acquire the most excellent ethical choices in the future. It really comes down to individuals’ ethical responsibility to sustain their own honesty and increase public assurance by illustrating clearness in the shape of the ethical measures being pursued. References Code of Ethics of the American Library Association. (2012). American Library Association. Retrieved November 1, 2012, from http://www.ala.org. De Vous, P. (2002). Recovering the vocation of business. Acton Institute. Retrieved November 1, 2012, from www.acton.org. Smith, Deborah. (2003). 10 Ways Companies Can Avoid Frequent Ethical Pitfalls. American Psychological Association. Retrieved November 1, 2012, from http://www.apa.org. United States Securities and Exchange Commission. (2012). Retrieved November 1, 2012, from http://www.sec.gov.

Book of the Dead

Book of the Dead: The Singer of Amun Nany’s Funerary Procession The Book of the Dead is a textual and visual piece of art that focuses on the funerary aspects of ancient Egypt. One of the parts I liked best in the Book of the Dead at the Metropolitan Museum of Art was the scene of Nany and her passage to the afterlife. I am going to break down this section, and address the different characters and symbols, both formally and contextually. I will describe not just what is seen on the surface, but the underlying meanings behind the Funerary Nany and how it relates to the traditions of ancient Egypt art and life.The Funerary Nany is written/painted on what I assume is a papyrus-like material. It is a light brown color and has a somewhat sandy/rough texture. In this funerary picture, not many colors are used. I’m not sure if colors faded or not, but it seems as if whoever painted it, purposely-used few colors. The primary color shown is green, perhaps to show importance. Iâ €™m assuming this because over the king’s shoulders in the bottom right section is a green garment, so I assume if that is important, all green shown in this picture is important, like the bird in the top register, and the human/animal (? in the bottom, middle register. I believe that figure to be king judging by the conventions of his throne and large hat. He is seated and has a staff, showing authority and power. Also, he appears to be slightly larger than the rest of the people on the bottom register, perhaps a convention to show rule. The only other color in this painting is red, seen on again what I assume is the king’s throne. There are slight shades of darker yellow/brown, but I don’t believe they have much meaning other than to separate people/objects from the background. Papyrus became an essential part of the funerary equipment and every Egyptian who could afford to acquire a copy was buried with it close at hand for use in the afterlife. † T hus, Nany’s Funerary was painted on papyrus. It is also why so many examples have survived and why so much has been learned about the Book of the Dead, which has been called the Bible of Ancient Egypt. The size of this entire piece is quite long. It appears to be about a foot tall but about twenty feet long. It looks like it is telling a story due to the way it is presented.For the entire piece, it alternates from paintings to texts (in probably hieroglyphics). Perhaps the texts describe the paintings presented to the viewer. That would make sense to me, almost like a storybook with pictures in it. And as it turns out, that is exactly what it is. Written on papyri and painted upon coffins in hieroglyphics, it was divided into chapters, each of which had its own title but no specific placement in the book. It was of the Theban Recension, a period in Egypt lasting from the eighteenth to twenty-second dynasty. This period focused around funerary stories. dbghghghh I am assuming that Nany is the woman with the bump in her â€Å"crown† on the top and bottom register. The woman is all the same person due to the way she is dressed and looks. The top register seems of less importance however, due to the scene presented and the size differentiation between the two registers. On the top, it looks as if Nany is walking along and coming across different obstacles or encounters of some kind. From the look of her hand gestures in the paintings it seems as if she is interacting with whatever these encounters are. The bottom register appears to be the last or most important encounter she faces.There is another woman next to her, perhaps an escort to the king. But in the middle is a scale of some type with two figures presented on each side. It is difficult to see what the two images are that are being measured. One side seems to be two people and the other a head. But I’m not quite sure. Or perhaps she is making a sacrifice in front of the king and he is determining whether her sacrifice is a worthy one or not, because all three of the people (including the animal-human creature) are looking at the king and he is looking at them†¦So perhaps there is a dialogue going on in some way.There are texts with each painting in this section, which may be a description of what is going on. It turns out I was somewhat right in my description of the scene and what the hieroglyphics might say. Nany is the woman the whole way through. She is actually making her final journey towards the afterlife. Carol and Faulkner’s book identifies the other characters and symbols and what they represent in Egyptian art and life. Much of the Book of the Dead revolves around Ani (an ancient Egyptian scribe) and his journey to the afterlife.The Ani procession is the largest, â€Å"most perfect,† and the best enlightened of all the papyri containing copies of the Theban Recension of the Book of the Dead. And when reading about it and observing th e paintings, I noticed that much of it is the same, so I was able to compare the two stories. They are both weighing their hearts against the Maat, the goddess of justice and truth. Jackal-headed Anubis, one of the four sons of Horus, and overseer of mummification, adjusts the scales, while a baboon—symbolizing Thoth, the god of wisdom and writing—sits on the balance beam and prepares to write down the result.Nany must pass this test in order to move on to the afterlife. If not, her heart will be eaten. On the bottom register behind Nany is Isis, wife and sister of Osiris. She is identified by the hieroglyphics. These characters are all an important part of the way in which ancient Egyptians viewed death and the afterlife. Sitting right before Osiris is a foreleg of an ox. According to Wilkinson’s book, the foreleg of an Ox is almost invariably included in mortuary offering scenes where it appears in a list of offerings. It is a symbol of royal and divine streng th in Egypt.The way the artist makes these people look doesn’t seem to be as if he was trying to make anyone in the paintings look too idealized. There are no apparent abstractions that throw your focus to any particular piece of the work too strongly. The location of this particular piece of art was a bit secluded. I realized that after we broke off as a group at the Met when I, as well as two of my classmates practically got lost trying to retrace our steps back to the artwork. It was a very dark, empty location of the Ancient Egypt section.I am guessing the darkness intended to put focus on the funerary element of the work, as well as other works around it. Next to the Funerary Nany was the Tomb of Meritamen and Nany’s Funerary Papyri, both of which seem to have correlations with this Nany piece. So it seems that they put related people and objects around each other, to keep everything orderly and relevant in the museum. In conclusion, there are many factors that pl ay into each and every detail put into works of art like this. These details painted a picture for me in my formal analysis of the work and tell a lot about how the piece was made and why.Ancient Egyptians had a meaning for everything they put in the Book of the Dead and all of their art. Each symbol they used had a significant impact on their life and beliefs. In their art, there are connections between many different paintings and texts that relate to each other, and all draw back to a common belief and way of life in Egypt. I am not exactly sure why I chose to analyze The Book of the Dead over the rest of the pieces of art. I think that just when I looked at my options, I felt I had more to say about this piece of work than any of the others.I saw a story in it. I felt I could talk about it clearer and understand it more than the other pieces, and that is what I believe ultimately led to my decision. Sources: Andrews, Carol, and Raymond O. Faulkner. The Ancient Egyptian Book of t he Dead. Austin: University of Texas Press, 1990. Budge, E A. W. The Book of the Dead: The Hieroglyphic Transcript of the Papyrus of Ani. New York, N. Y: Carol Pub. Group, 1990. Wilkinson, Richard. Reading Egyptian Art: A Hieroglyphic Guide to Ancient Egyptian Painting and Sculpture (London: Thames and Hudson, 1992). ——————————————- [ 1 ]. Carol Andrews and Raymond Faulkner, The Ancient Book of the Dead (Austin: University of Texas Press, 1990), 16-17. [ 2 ]. E. A. Budge, The Book of the Dead: The Hieroglyphic Transcript of the Papyrus of Ani (New York: Carol Pub. Group, 1990), 3-4. [ 3 ]. Budge, Book of the Dead, ix. [ 4 ]. Andrews and Faulkner, Ancient Book of the Dead, 14. [ 5 ]. Budge, Book of the Dead, 240. [ 6 ]. Richard Wilkinson, Reading Egyptian Art: A Hieroglyphic Guide to Ancient Egyptian Painting and Sculpture (London: Thames and Hudson, 1992), 75.

Stewardship Essay Example | Topics and Well Written Essays - 750 words

Stewardship - Essay Example We should submit our wills to God because He is the one who created us and sent to this world to live and perform all activities with righteousness and justice. He helps us in all fields of our lives. â€Å"There is no one like the God of Jeshurun, who rides across the heavens to help you and on the clouds in his majesty† (Deuteronomy 33:26, New International Version). God asks us to love humanity and to be thankful to Him for His blessings. Being stewards, we should fulfill His expectations and should love His all creatures including the environment around us. â€Å"The despoiling of the environment as nothing less than the degradation of God's gracious gift of creation† (Evangelical Lutheran Church in America [ELCA], n.d.). form this statement, it is clear that God wants us to take care of the environment that he has created for us. He does not want us to spoil anything because everything around us has some role to play either for our benefit or for the environment. T herefore, God has said that the act of despoiling the environment is same as degrading the whole creation. Another thing evident from the readings is that God wants justice from us in whatever we do. â€Å"Justice is rooted in the character of God† (Oxford, 1990). ... Justice for all is also one of the main requirements and a perfect example of stewardship. â€Å"Commitment to justice is intrinsic to Christian faith† (Anonymous, 1982). Moreover, economic production also relates to stewardship, as God wants us to create new things and get benefits. The implication of the working definition of stewardship for decision-making process is that people should obey the instructions of God while making any kind of decision whether for their personal matters or for any one else. God wants us to recognize our responsibilities and fulfill them. For example, we need to do justice in everything we do. Decision-making requires a careful analysis of issues. If we are at some position where our decisions put a direct impact on the lives of others, we need to look at the issues very carefully because our decision will be going to affect many other people. Not only in such scenarios, we also need to do justice even for little issues because it is the order of our creator. Being stewards, we need to fulfill the expectations of our Lord in order live a peaceful life. God does not demand from us any such act that can make our lives difficult. He loves us, he has created us, and he wants us to live our lives in accordance with His rules and instructions. If we talk about the ramifications of the working definition of stewardship for the business management practices, we can say that stewardship demands commitment, dedication, and honesty in business related practices. God wants us to do business under a legal framework. In any company, employees and managers perform the business related practices within their respective areas of

Shanghai Essay Example | Topics and Well Written Essays - 500 words

Shanghai - Essay Example ably located and this has made it to serve as China’s largest trading ports and gateways from the mid-19th century after the aftermath of the Opium war. The city occupies an area of 6,340 km ². The development of Shanghai comes from its several economic bases. It has made a rapid and sustained economic growth and development since the late 1970s when China began its economic reforms (Couling 2000). Shanghai has changed demographically with the population rising from fourteen million three hundred and fifty thousand people in the year 2000 according to United Nations statistical data but currently is has a population of over twenty three million as of 2010. The Gross Domestic Product of Shanghai during 1978-2000, attained was 6.5 times an increase and reached 48.749 U.S. dollars accompanied by a yearly growth rate of 9.5%. The city has shifted from an industrial and commercial city into a national economic center. The proportion in Shanghai’s G.D.P has been raised because of the rapid and faster development in various infrastructural sectors such as transport, insurance, real estate, banking, and trade. This has been facilitated by the rapid development of finance, insurance, trade, transportation, communications, and other types of the tertiary industries from 30 percent to 50 percent within a span of 10 years (Sheng 2002). Shanghai and Macau are related commercially in various infrastructural facilities. The common factor that keeps the relationship is the relatively cheap air transport. This facilitates quick business between the locals of the two cities. With increased business there is increase in the Gross Domestic Product of the two economies ( Peter 2002). Shanghai – Taiwan relationship was meant to deepen market-oriented reforms and boosting economic vitality and coexistence between the two cities. Taiwan and Shanghai have proposals, which cover cross-Strait cooperation in technology, finance, agriculture, education, tourism, as well as insurance.

Choose a love song, and create a story based on the love song. it Essay

Choose a love song, and create a story based on the love song. it cannot be a love song which already had a love story behind it known by lots of people, Such as Titanic - Essay Example She did not know what to say, but knew she reciprocated his feelings exactly. Back home Mimi’s family chided her for visiting them. â€Å"They are broken refugees for God’s sake† her father shouted at the top his voice â€Å"Stay away from them or you will end up in lot of trouble†. She sat staring at the moon on her balcony when she heard the puppy’s soft bark. She saw Ryan on her own terrace garden. She rushed up delighted â€Å"How did you sneak in?† He kept going on and on, about his family, country and how fled here under dangerous circumstances. His once wealthy family was now completely broken and Ryan had quit studies to support them. Mimi was too flabbergasted to register anything into her mind. She was alone and she was with him. That was the only thing that mattered to her. Finally he gave her a new note. â€Å"I am working as an apprentice in the local hair salon. This is the first object I bought with my first salary. It is for you. You dropped your notebook into water in my house today†. Mimi hugged the note close to her heart and gave him a passionate kiss on his lips. â€Å"No please don’t go. I cannot bear to see you leave† Ryan pressed her hand sternly and rushed away from the house into the dark. It was just a start. Ryan had been her friend, philosopher and guide for the past five years. Mimi’s parents packed her to a famous boarding school the very next week. From there she moved to college and her own apartment. Ryan continued to meet her regularly in the same stealth mode. No matter how strict the rules were or wherever she was, he made it a point to meet her at least once in a fortnight. They talked about all things under sky, kissed, caressed and taunted each other. They had enough of each other. The thrill of being discovered and punished only added the spiciness of the affair. Things changed in five years time. Mimi grew up to be an elite lady with several admirers thronging for her hand in marriage. Ryan had managed

TOXICOLOGY Essay Example | Topics and Well Written Essays - 2000 words

TOXICOLOGY - Essay Example These compounds are notorious for their health hazards. Most of the health effects are due to inhibition of cholinesterases (Kamanyire and Karalliedde, 2004). Other than this, inhibition of other enzymes and individual susceptibility also play a role. The compounds are highly lipid-soluble and can be absorbed from any route like skin, conjunctiva, mucus membranes, gastrointestinal tract and respiratory tract. The onset of illness, severity and duration of each phase of illness depends not only on the type of the OP compounds to which the individual has been exposed to, but also the dosage of exposure, route of exposure, characteristics of the cholinesterase enzyme, rate of metabolism in the body and the physico-chemical properties of the compound. Cholinesterase plays an important role in the cell-to-cell communication and is present in several parts of the body like blood, nerves, neuromuscular tissue and glandular tissues. Inactivation of acetyl cholinesterase causes accumulation of acetyl choline in ganglia and synapses leading to various clinical problems (Kamanyire and Karalliedde, 2004). Exposure to these OP compounds leads to triphasic illness in human beings. The first phase is the cholinergic phase. In most of the exposed individuals, only the cholinergic phase may be observed. This is followed by an intermediate phase in 20 percent of the cases, followed by a final phase. The initial 2 phases are associated with mortality and morbidity, while the final phase is not associated with mortality and may not be preceded by the initial 2 phases (Kamanyire and Karalliedde, 2004). In the acute cholinergic phase, accumulation of acetyl choline in the muscarinic sites leads to bronchoconstriction, increased bronchial secretions, increased gastrointestinal motility, vomiting, bradycardia and blurring of vision due to miosis. Accumulation in nicotinic sites like the neuromuscular junction results in flaccid

The identification of Harry's rights Essay Example | Topics and Well Written Essays - 3000 words

The identification of Harry's rights - Essay Example At this point, it should be noted that there is no problem as of the capacity of Harry to proceed to the purchase since he is not minor nor he suffers from a mental illness (s.3 Sales of Goods Act of 1979, MacLeod 2002). When ordering the table, Harry mentions to the sales assistant that he wants a table similar to that of the poster in the shop’s window; it is implied that the bed ordered should be of the same size, technical characteristics and colour as the bed illustrated in the specific poster (s.13(1) SOGA, Curtis v Ghemical Cleaning and Dyeing Co Ltd [1951], Andrews v Hopkinson [1957]); otherwise an issue of misrepresentation about quality would exist (Cranston 2000, p.148) In accordance with the case study, that bed was grey; therefore, Harry expected to receive a similar bed when making the order (s.13 (1) SOGA). At the same time, Harry picked a chair from the shop’s catalogue and made the relevant order. Again, the item ordered, the chair is defined through a photo of the item presented to the customer. This means that Harry did not have the chance to examine, closely, the size or the other qualities of the items ordered (Law Commission, 2009, p.9). He was only able to define their required characteristics through photographs. It should be noted that Harry did not explain to the seller the purpose of the goods, so the court could decide that the seller is not liable for the fact that the products are not fit for purpose (Reddy & Johnson 2011, p.22, Jewson Ltd v Leanne Teresa Boyhan [2004], BSS Group Plc v Makers (UK) Ltd (t/a Allied Services) [2011]). At this point, the following issues should be discussed: a) whether the items were accepted (s32 SOGA), and b) whether the items met the requirements of the law in regard to not fit for purpose products. The time framework available to Harry in order to make his claims should be also examined. In accordance with the Sales of goods Act 1979, the time framework for the buyer to develop claims against the seller in regard to the items sold is 28 days from the date of the sale (as such term is commonly added in contracts in order to define the ‘reasonable’ time during which the right of the buyer to reject the goods sold is retained, s35(4) SOGA). Harry’s rights, as derived from the specific sale, are active. Harry can approach the seller with a claim for faulty products within the period of 28 days from the date of the sale, meaning the date when the sale was completed, i.e. when the buyer accepted the goods (Chen-Wishart 2007, p.595). The period of 28 days had not passed; it begins from the day that Harry checked the goods, in the context that the seller has to give to the buyer a reasonable time for checking the goods and Harry was absent which means he could not check the goods (s.35 SOGA, Law Commission, 2009, p.10). Also, the English courts have held that the silence of the buyer cannot be considered as acceptance of the goods sold (Felthouse v B indley [1862], Hannah Blumenthal [1983]). However, in order for the above claims to be valid, it needs to be proved that the products sold are not fit for purpose. The law, the Sales of goods Act 1979 (SOGA), sets the criteria under which a product is considered as not fit for purpose: ‘a) it does not match the description (s.13, SOGA), b) is not of satisfactory quality (s14.2 SOGA) and c)

The Great Wall of China Research Paper Example | Topics and Well Written Essays - 1000 words

The Great Wall of China - Research Paper Example It stretches to the north from the east and ends at the center of northern part of China. What is not true about the Wall is the myth that it can be seen from Space. This was confirmed by a Chinese astronaut when he went on his maiden voyage. People, however, have witnessed the wall from the airplane. Myths arise from questioning the history of the Wall. Were men buried in the Great Wall? Were human bones used to build its foundations?2 Such questions give rise to legends that may be excellent bed-time stories but not bona fide statements. The wall still holds a rich history and there are many historical, political and religious aspects connected to its construction. The Great Wall of China was constructed under military command. Many men had to take part in the construction unwillingly. The Ming Dynasty stationed one million soldiers in nine garrisons along the wall; also several prisoners were instructed to do tough labor at the wall building. This is proof of the fact that the Wal l is full of versatile artifacts, which represent people from all over China. The Wall is said to be constructed in five ways namely, â€Å"rammed earth, adobe, stone, brick and cliff†.3 The work on the Wall was originally started in the 770 BC during the period of spring and autumn under a feudal system of Zhou Dynasty. Over a period of many decades different independent states built their own wall for defense purposes. During the Qin Dynasty (221-206 BC), the Wall became known as the 10,000-Li-Long-Wall starting from the Gansu Province and extending to the Liaoning Province. With the coming of each Dynasty, there was an addition to the wall, and by the time China was ruled by Ming Dynasty, the Wall near Beijing began to be built between 1368 AD and 1644 AD. There are two monuments which stand famously on each end of the Wall; the First Door under Heaven at Shanhaiguan on the east and the Last Door under Heaven at Jiauguan. The maintenance of the Wall construction lasted til l the Qing Dynasty, which kept it intact till the early twentieth century. China sought defense from the outside invasion, but this purpose was least fulfilled with the passage of time. In the modern Western context, The Great Wall is merely utilized for the purpose of tourism. It is now considered to be one of the greatest heritages of the world.4 The Great Wall of China suffered a major destruction phase. The main causes of the downfall were the natural forces of â€Å"sun, wind and rain† the severity of which led to the ruin of the older sections of the wall made up of rammed earth. Ironically, the Wall was mainly damaged by people themselves. Most sections of the Great Wall were brought down in order to modernize the place by building motorways and railways, besides using the area for dams and pipelines for gas and oil. During the Cultural Revolution, Red Guards literally dismantled several hundreds of kilometers of the wall. Ever since more than fifty years, the Great Wa ll has been opened to the entire world as a touring spot. This has also caused much damage because tourism is not well organized and is often managed at a cheap cost. People use the pathways for the purpose of hiking, and this has caused soil erosion through irreversible track.5 China is said to have been united under the Qin Dynasty for the very first time in the history. It was the first emperor of the Dynasty, Qin Shihuang, who removed

What aspects of George Orwell Essay Example for Free

What aspects of George Orwell Essay Dressed in their blue shorts, grey shirts and red neckerchiefs these young spies fell nothing short of looking as if they were a western cowboy, and with their tracking ears and armed with catapults and stones, the children were a great threat to any thought criminal. During his stay within the Ministry of Love (or Miniluv) Winston had a final conversation with a close friend of his, Mr Parsons, father to two members of the Spies. During this conversation he soon discovered how the thought police had caught Parsons. Although he was ashamed of his actions against the party, Parsons was still able to hold his head up high and announce that It was my little daughter She listened at the key hole nipped off to the patrols the next day In fact Im proud of her. Yet how was it possible for a father to be denounced to the Thought Police by his own daughter? How could there be such breaks in a family who had been living happily together for over seven years? Love to others had been replaced for an abundant love for Big Brother. A love that he needed to keep the people on his side. The only feelings of love or hate that a true party member was supposed to have would be total love for Big Brother, and an incredible hate for any enemy, whether is was Eastasia or Eurasia, depending on the times. By eliminating any love between family members, Big Brothers leading party could be sure that all available love was used towards him, so that he would be idolised and praised by all, and so that the party could gain complete control. This elimination of any feelings towards someone else apart from hate to me is the most disturbing aspect of 1984. Although family love between parent and child was easily conquered, it was far harder to eliminate love between two young adults seeking their future partner. Any act of lust towards another was seen as incorrect and so it was inevitable that enjoyment from making love would disappear as any sign of it would be considered as thoughtcrime by the Thought Police. We are able to see how there is such great separation between a couple when Winston describes his wife, Katherine, to Julia. He describes her in newspeak as Goodthinkful, unaware of the partys propaganda and totally willing to do anything that was for the good of the party. He then went on to describe to Julia how Katherine only took the act of making love (and prospective new entrants for the Spies) Our duty to the party. The single thought of having one of the few things that you would be able to get pleasure from taken away from you and replaced as a party duty, clearly shows how the Inner-Party wanted to minimise everything. To such an extent that perhaps one day there would not be many small things that at some points came together, but instead there would only be one great idea in life Big Brother. This destruction of all that was unneeded in life brought one further change to the lives of all that occupied Oceania, the cut down of the English language into Newspeak. We take it for granted that we are able to express our thoughts positively as well as negatively but the aim of newspeak was to abolish all negative wording and replace it with words such as ungood or doubleplusungod as a description of the most negative accord. I find this so astonishing and disturbing that while we today are urged to express feelings freely and truthfully whereas in the Utopian world of George Orwells Oceania, it was a sin to do so. To the onlooker of George Orwells world it seems incredible how anyone could be able to live like millions did within the book, and I too have similar feelings. Yet I would by no means outride Airstrip one for being a place within which a human could be able to live their life happily without worries. A child born in the city of London in 1984 would be unconscious to any political controversy and would be brought up thinking that the respect and love for Big Brother was a normal occurrence, and he would not be wrong in thinking so. For once an alternative way of ruling has been devised and set-up any one within the system any newborn baby (or born-again Big Brother worshiper) would be unaware of such atrocious doings of the Party. And as stated on the third page of the book Ignorance is Strength, the ignorance of a child to the regime of Big Brother will only make him stronger, and the ignorance of the people to the Partys action will also make the Party stronger.

Structure And Properties Of Ibuprofen

Structure And Properties Of Ibuprofen Ibuprofen, which is a member of the propionic acid group of Non-steroidal anti-inflammatory, drugs (NSAIDs). Ibuprofen is a racemic mixture of [+]S- and [-]R-enantiomers. Ibuprofen contains contains a stereocenter in the ÃŽ ±-position of the  propionate  moiety. Studies shown that [+]S -ibuprofen was the active form and it showed activity in both in-vivo and in-vitro. Ibuprofen is white to off-white in colour and occurs as a crystalline powder, with a melting point of 74 ° to 77 °C. It is practically insoluble in water, but readily soluble in organic solvents such as ethanol and acetone. Ibuprofen has a pKa value of 4.43 ±0.03 and an n-octanol/water partition coefficient of 11.7 at pH 7.4. The chemical name for ibuprofen is ( ±)-2-(p-iso-butylphenyl) propionic acid. The molecular weight of ibuprofen is 206.28. Its molecular formula is C13H1802. Mechanism of action The major action of Ibuprofen and all other Non-steroidal anti-inflammatory drugs and is the inhibition of the cyclooxygenase enzyme or the COX enzymes and hence inhibiting the synthesis of prostaglandins. These cyclooxygenase enzymes catalyse the reaction of synthesis of prostaglandins and thromboxanes from arachidonic acid, which in turn is synthesized from phospholipids by the action of the phospholipase enzyme. The prostaglandins and thromboxanes are then responsible for the synthesis of various inflammatory mediators. There are two types of cyclooxygenase enzymes namely, cyclooxygenase enzyme-I (COX-I) and cyclooxygenase enzyme-II (COX-II). COX-I is a constitutive enzyme which is released in most of the body tissues including the blood platelets. COX-I performs a house-keeping role in the body and is involved in the tissue homeostasis. Whereas, COX-II is present in the inflammatory cells and is responsible for the production of prostanoid mediators, which are responsible for inf lammation, pain and fever. Therefore, inhibition of the COX-II leads to the anti-inflammatory, anti-pyretic and analgesic activity of ibuprofen and whereas on the other hand, inhibition of COX-II is responsible for the unwanted effects of ibuprofen in the gastric mucosa and on platelet aggregation. In 2002, a study reported that, ibuprofen selectively inhibits a new variant  of the  COX enzyme that was totally different  from the  then known two variants of cyclooxygenase enzymes, the COX-I and  COX-II. This iso-enzyme is now referred as the COX-III enzyme. Study also showed that this COX-III enzyme was only expressed in the  brain and  in the  spinal cord. Its exact  mechanism  and actions is still poorly understood, but future research  may provide  further insight into how it works. A study on rats has shown that administration of ibuprofen increases the  bioavailability of serotonin (5-HT) in rats and evidence for a similar mechanism  in humans was also found. Chronic ibuprofen doses in rat showed down-regulation of central 5-HT2A receptors and  an increase  in the  number of serotonin transporter proteins. In 2006, a study showed that ibuprofen is converted to N-arachidonoyl phenolamine, or AM404, a compound known as an endogenous cannabinoid reuptake inhibitor and it indirectly activates the  CB-I cannabinoid receptor, resulting  in analgesia. This activity was proven through the  induction of a CB-I receptor antagonist  which  resulted in the  reversal of the  analgesic action  of ibuprofen. Pharmacokinetics Absorption Ibuprofen is well absorbed from the gastro intestinal tract. The peak plasma level of ibuprofen is reached within 1 to 2 hours. It was shown in a study that absorption of ibuprofen is faster in fasting conditions. Food affects the rate of absorption of ibuprofen but the extent of absorption remains unchanged. The study also showed that, ibuprofen when administered with food delays the time taken for peak plasma concentration by approximately 30-60 minutes. Distribution Ibuprofen like the other agents of its class is highly protein bound. It was found in a study that about 90-99% of ibuprofen was protein bound at a concentration of 20 µg/ml and this binding was non-linear. The volume of distribution ibuprofen changes with age and fever conditions. Studies reveal that febrile childrens less than 11 years old have volume of distribution approximately 0.2 L/kg, while adults have volume of distribution approximately 0.12 L/kg. Metabolism Ibuprofen is extensively metabolised in the liver to form inactive metabolic compounds. Ibuprofen is mainly metabolised by glucoronidation reaction. A study showed that majority of the ibuprofen dose was recovered in the urine as hydroxy phenyl propionic acid (25%) and carboxy propyl phenyl propionic acid (37%) metabolites. Elimination Ibuprofen and its inactive metabolites are rapidly and completely excreted by the kidney. About 95% of the administered dose of ibuprofen is eliminated in the urine. The elimination half-life of ibuprofen is in the range of 1.9 hours to 2 hours. Pharmacological activity Ibuprofen has the following pharmacological actions on the biological system Antipyretic effect Analgesic effect Anti-inflammatory effect Antipyretic effect A normal body temperature is regulated by a centre in the hypothalamus that ensures a balance between heat loss and heat production in the body. Therefore, the hypothalamus maintains a normal temperature of the body and thus it acts as a thermostat. When there is a disturbance in this hypothalamic thermostat, temperature of the body set by the hypothalamus is raised, fever occurs. Ibuprofen and other Non-steroidal anti-inflammatory drugs reset this rise in the temperature. It regulates various temperature regulatory mechanisms such as dilation of superficial blood vessels, sweating etc. to reduce the temperature. Ibuprofen and other NSAIDs do not affect the normal temperature. Ibuprofen and other NSAIDs are thought to act as antipyretic agents by inhibiting the prostaglandin production in the hypothalamus. During an inflammatory reaction, the bacterial endotoxins cause a release of a pyrogen-IL-1 from macrophages. This release of pyrogen stimulates the generation of E-type prostaglandins in the hypothalamus, this in turn causes the elevation of temperature. There are evidences that prostaglandins are not the only mediators of fever, hence ibuprofen and other NSAIDs may have some alternate mechanisms for their antipyretic activity which is not yet known. Analgesic effect Ibuprofen is mainly effective against pain associated with inflammation or tissue damage. This is due to the inhibition of prostaglandins that sensitise nociceptors to inflammatory mediators such as bradykinin. Therefore ibuprofen is effective against pains that are associated with increased prostaglandin synthesis. Their ability to relieve headache may be related to the inhibition of the vasodilator effect of prostaglandins on the cerebral vasculature. There are some evidences that ibuprofen have a central effect by an action mainly in the spinal cord where it inhibits the COX-III enzyme. This action of ibuprofen is not yet clearly known. Anti-inflammatory activity Many chemical mediators are released when there is a stimulus of an inflammatory and allergic response. This response leads to vasodilation, increased vascular permeability, cell accumulation, etc., which are produced by several mechanisms. Furthermore, different mediators may be of particular importance in different inflammatory and allergic conditions. Ibuprofen reduces mainly those components of the inflammatory and immune response in which mediators produced by COX-II enzyme action plays a significant part. The components inhibited by ibuprofen are vasodilation, oedema and pain. Ibuprofen has no effect on those processes which contribute to tissue damage as in chronic inflammatory conditions such as rheumatoid arthritis, vasculitis and nephritis. Uses of ibuprofen Ibuprofen is used to treat a wide range of illnesses such as headaches, backache, menstrual cramps, dental pain, neuralgia, rheumatic pain, muscular pain, migraine, arthritis and athletic injuries. Ibuprofen is also used to reduce fever and to relieve minor aches and pain caused due to common cold or flu.   In a recent study, it was found that ibuprofen was effective in the treatment of Alzheimers disease when given in low doses over a long period of time. A study also showed that ibuprofen is associated with a lower risk of Parkinsons disease, and ibuprofen may help in delaying and prevent it. . Adverse effects of Ibuprofen Ibuprofen appears to have  the  lowest  incidence of adverse  drug  reactions  (ADRs)  when compared to all other  non-selective  NSAIDs. However, this only holds  true  at lower doses of ibuprofen. Common adverse  effects of ibuprofen with the gastrointestinal tract include nausea, dyspepsia, heartburn, gastrointestinal ulceration and bleeding, diarrhoea, loss of appetite, stomach pain. Effects on central nervous system include headache, dizziness, fatigue and nervousness. Hypersensitivity reactions include skin rashes, itching. In very rare cases ex-foliative dermatitis and epidermal necrolysis has been observed. Infrequent  adverse  effect includes- oesophageal ulceration, heart failure, hyperkalaemia, renal impairment, confusion,  bronchospasm, and  salt and  fluid retention [11] Photosensitivity Like the other agents of the NSAIDs,  ibuprofen has also been reported to be  a photosensitising  agent.[12][13]  However, this only rarely occurs with ibuprofen and  it is considered to be  a very weak photosensitising  agent  when compared with other members of Non-steroidal anti-inflammatory drugs. This is because the  ibuprofen molecule contains  only a single phenyl moiety and  no  bond  conjugation,  resulting  in a very weak chromophore system and  a very weak absorption spectrum  which  does not reach  into the  solar spectrum. Cardiovascular risk Ibuprofen has been reported to elevate the  risk  of myocardial infarction,  particularly among  those taking chronically  high  doses of ibuprofen [14] Risk in pregnancy Studies have  found an increased risk  of miscarriage  with the  use of ibuprofen in early pregnancy; however, there are no thorough findings in  this association.  There are also  concerns  that drugs such  as ibuprofen may interfere with implantation of the  early foetus, although a clear risk has not been established. When ibuprofen is used as directed in the  first  and  second trimester of pregnancy,  it is not associated with an increased risk  for birth defects. However, ibuprofen is generally not used  during  pregnancy because there are concerns  with their  use during  the  third trimester. Ibuprofen Overdose Ibuprofen is the most commonly and widely used Non-steroidal anti-inflammatory agent all over the world. Since, ibuprofen was licensed as an over the counter drug, ibuprofen overdose became a common phenomenon. The most common symptoms of ibuprofen overdose are unsteadiness, blurred vision, ringing in the ears, gastrointestinal, nausea plus vomiting, diarrhoea, stomach pain, probable loss of blood in intestinal areas or stomach or both, headache, agitation, drowsiness, incoherence and confusion etc. Sometimes more serious symptoms are also noticed in some victims, such as seizure, gastrointestinal bleeding, metabolic acidosis, respiratory depression, hyperkalaemia, tachycardia, atrial fibrillation, coma, hepatic dysfunction, renal failure, cyanosis, and cardiac arrest etc., however these symptoms are very rare. The  severity of symptoms varies with the ingested dose  and  the  time elapsed. However, individual sensitivity also plays  an important  role. Generally,  the  symptoms observed with an overdose  of ibuprofen are similar to the  symptoms caused by  an overdose of other NSAIDs. Doses of ibuprofen below 100 mg/kg are less likely to produce any toxic effects. But doses of ibuprofen above 400 mg/kg are considered an overdose and can result into any of the above consequences.