No Longer at Ease Essay

One of Chinua Achebe’s main socio-political criticisms in No Longer At Easeis that of corruption in Nigeria. From the moment the book begins the main character, Obi Okonkwo, is confronted with the issue of bribery. From the moment he arrives at customs to the point at where he gives in to taking bribes himself, the voice of Achebe lingers in the backdrop through the words. At first Obi is as critical as Achebe of bribery. He refuses to take bribes and also finds it necessary for himself to be a â€Å"pioneer† in Nigeria, bringing down corruption in government and instigating change. It seems that corruption runs rampant and that everyone in Nigeria from the â€Å"white man† to the Umuofian Progressive Union participates in â€Å"seeing† people about what they need done. Men offer money, and women offer their bodies, in return for favors and services. Obi believes that by not taking brwhile at the university in London, a paper in which he theorized on what would change the corruption of high positions in Nigeria. He believed that the â€Å"old Africans† at the top of civil service positions would have to be replaced by a younger generation of idealistic and educated university graduates, such as himself. Achebe, however, is not as optimistic as Obi because he has Obi fail. Achebe takes us through the path of how someone like Obi can come to take bribes. The book begins on a negative note: starting with Obi’s trial. It is as if Achebe, by beginning in the end, is saying that Obi was doomed from the start. Obi’s position is a difficult one. He is born in Ibo, but he has been educated in England and often feels himself a stranger in his own country. He has lost his love because of a rule of the past, he has suffered under great financial distress, he has exerted himself because of the expectations others have placed on him, and he has lost his mother. All of this brings the protagonist of the novel to fall into what he once had believed was a terrible and corrupt act. Still, Obi always feels guilt at taking a bribe, and he had decided to stop ibes he can make a difference. He had written, them. By having Obi get caught, even amid an aura of repentance  and guilt, Achebe further illustrates the hypocrisy of all who have participated in bribes and now throw stones at Obi. And, at the same time, it tells us that, although he got caught, Obi is still a pioneer because he has sworn to not do it again. It may be that his beginning as a â€Å"pioneer† is a rough one, one that has taken a curved path, but it does not definitely mean that he cannot still lead toward change. Still, perhaps Achebe may be saying that this is not true, and that Obi, ultimately, has failed at the task he set before himself. Whether the book is a tragedy (an unresolved situation) in Obi’s definition of the word or not is up to whether we believe that it is Achebe who is the greatest â€Å"pioneer† in the novel. In other words, it is the author’s critical voice that will lead others out of such corruption, if not by only making the world and younger generations of Nigerians aware of it. The Influence of Education One of the most important aspects of Obi’s life is that he was educated in England. This small fact molds the way others treat him and shapes what others expect of him. At the same time, the education he holds dear is also one for which he has felt guilt and one which has often made him a stranger in his own Nigeria. Upon his return from England, Obi is secured a position in the civil service, given a car, money, and respect. At the same time, however, he seems to be making constant mistakes because of what he has learned to be like, what he has come to understand, and what he has never learned. For instance, when Obi first arrives, he is given a reception by the Umuofian Progressive Union at which he makes several mistakes. He has forgotten how to act in his home or simply does not agree with its ways: he wears a short-sleeved shirt and sees nothing wrong with it, for it is hot, and he speaks casually in English, instead of the kind of heavy English that the Umuofians admire in the president of the Union. His education has brought him status and has placed him in a position where others expect the most and best of him. No one can understand, in the end, how a man of â€Å"his education and promise† could take a bribe. Of course, Achebe, says this cheekily since many who have accused him and who also hold high positions are guilty of similar transgressions. Ironically, the only thing his â€Å"education† did not teach him was how not to get caught. Another important aspect of education, aside from the contradictions mentioned above, is the  fact that Obi’s generation uses its education as a tool, paradoxically, against colonialism. Sam Okoli, the Minister of State and also an educated man, verbalizes the position of the populace by saying that, yes, the white man has brought many things to Africa, but it is time for the white man to go. In other words, a man like Obi can use his education to take his country back into his own hands, even if his education is something that the colonizer gave him. It is important to remember that the only way to survive in a world where two cultures have met is to allow a certain amount of mixture to be used in a positive regard. Tradition versus Progression While Obi is in England he misses his home, longs for his family, and writes nostalgic poetry about Lagos and the sun and the trees of his homeland. He even begins to feel a certain degree of guilt, at times, for studying English and not being in Nigeria with other Ibo people. Nevertheless, this â€Å"English† has become a part of him, one that he cannot erase when he arrives back in Nigeria. Obi is in love with his native tongue, and it holds a place in his heart. At the same time, however, he is also comfortable with the English language. The struggle of language is just one of the many examples of how African tradition and English culture collide in this novel. Obi loves his family dearly, and since his family is symbolic of his roots, it can be said that he loves his roots dearly. This is not to say, however, that he will not rebel against his roots because of things he has learned elsewhere. Obi possesses the more liberal, and even â€Å"European,† belief that he may marry anyone he wishes, even though his family and his countrymen are opposed to it. And, even though he wishes to marry Clara in the end, despite her history, he is tied to his mother a symbolic traditional root †¦ his blood. It is this struggle between tradition and European ways that is evidenced throughout and that is further amplified by the European presence of characters like Mr. Green. And, aside from the obvious Mr. Green, there are also the more subtle presences of Europeans at lounges and restaurants throughout Nigeria serving English food and importing European beers. Some of these colonial importations and introductions are good, as is evidenced by the scene about the radiogram between Obi and the Minister of State. Nevertheless, the  struggle exists, and it is obvious that Achebe has a strong negative opinion about colonialism as a whole. Motifs Songs and Poetry Throughout the novel there are songs and poetry that mean different things at different moments in time. When Obi is away at school his poetry is a kind of pull toward Nigeria, a calling and remembrance of home and yet, he writes these poems in English. While he is in Nigeria, there are many songs sung in his presence, some of which Obi also dissects using the English language but not without the Ibo pulling at his heart. It is as though, however, all of this poetry and song represents his desire for home and his heart’s need for it. He has studied poetry in England, but poetry also links him to home—these poetic contradictions are all appropriate to the novel’s ultimate struggle, which is that of the young man living under the end of a long colonial reign. Proverbs If allusions to English literature are what are constantly driving us toward England, it is the constant allusion to proverbs that drives us back to Africa. Achebe peppers his novel with proverb after proverb, making the novel specifically and strategically African. Achebe, like Obi, is using the tools of colonialism for his own purposes; he is making the European form of the novel his own. Language The issue of language is omnipresent in the novel and is simply one of the many issues that arise out of a colonial society. Obi struggles between two tongues (Ibo and English) just as he does between two cultures. He was born into one language, and he obtained â€Å"knowledge† in the form of the other causing one of the basic problems throughout No Longer At Ease. Symbols Mr. Green Mr. Green is symbolic of the European presence in Nigeria, as he is the epitome of the â€Å"paternal colonizer,† who has brought some good but mostly arrogance. He is very much the kind of Englishman who believes in the good of empires and thinks he can, as Obi points out, tell people how to live their lives. The Umuofian Progressive Union If Mr. Green stands for Europe in Obi’s struggle between tradition and European ways, then the UPU stands for the stubborn traditional ways of the past. Mr. Omo  Omo stands for what Obi calls the â€Å"old African,† which is representative of a more submissive, (to the British) older generation of Nigerian. It is a generation that has more â€Å"fear† of the British than the younger generation, which longs for independence and freedom. ————————————————- Analysis of Major Characters Obi Okonkwo The protagonist of the No Longer at Ease, Obi Okonkwo, is a young man born in Ibo in the Eastern Nigerian village of Umuofia. He was well educated and eventually sent to study law in England, a course of study he eventually changed to English. He stays in England for nearly four years, at times longing for the warm weather of home and all the other nostalgic qualities his memory supplies him during long winters abroad. Nevertheless, his arrival is less than what he has expected. Because he is educated, he is given a â€Å"European post,† and he works in an office whose ethics he finds repulsive. He stands firmly against the bribery that goes on and is opposed to his boss, a very old, white, and English colonial man named Mr. Green. Obi finds himself in a constant battle between traditions of the world into which he was born (that of the village and his traditional African roots), represented by the Umuofian Progressive Union, and the conventions of a changing world. Obi finds himself at the beginning of a generation of change, caught between two worlds. He is unable to marry the woman that he loves because she is considered an outcast. He claims to want to marry her anyway because by the time he has children, the world will have changed, and it will not matter, just as it does not matter now that his father is a convert to Christianity (a conversion that was once quite scandalous). Still, Obi loses his fiancà ©e, his mother, and finds himself in serious debt throughout the course of the novel. He must pay back his scholarship loan and is responsible for sending money home. Eventually, Obi breaks under all of this pressure and gives in to the bribery he had stood against so  idealistically, but he does not give in without guilt. At the end, he even claims to be finished with bribery, right before he is caught. Somehow it is too late, and his situation, his position of being caught between two shifting worlds, becomes almost impossible. Obi’s birth name is Obiajulu which means â€Å"the mind at last is at rest,† and this naming is a looming irony, considering the title of the novel and Obi’s predicament. Obi is ill at ease in both of his cultural experiences—he lies in the middle, a difficult place. Clara Clara is another character in the novel that is struggling in the changing world of pre-independence Nigeria. She is educated abroad, like Obi, and has a career as a nurse. She has a mind of her own and is often stubborn but shows herself to be quite caring, nevertheless. The first one-on-one conversation she has with Obi was regarding Obi’s seasickness (she had gone to his cabin, on their voyage home, because she had seen that he was feeling ill). She is also willing to compromise, and, although she finds Obi’s poetry boring, she is willing to listen to it. She is also willing to meet with friends of Obi’s that she dislikes. While she seems quite spoiled at times, she does her shopping in the slums and is willing to genuinely give Obi money to save him from trouble, even if he is unwilling to take it. However, the truth remains that she is a difficult person, perhaps because she finds it difficult to let go of her past. She is strong-minded though not intellectual and finds herself bound to a tradition that seems unfair to both her and Obi. She is burdened by the fact that she is an osu, which means that because of her ancestral past, she is an outcast. It is for this reason that she cannot marry the man she wishes to marry. Though Obi claims he does not care, he respects the ultimatum of his mother, which is that he must wait until she is dead, or she will kill herself if he marries Clara while she (his mother) is alive. This upsets Clara, and it is after this that they have their final break-up, after which Clara is hospitalized because of complications during an abortion. During this time Clara refuses to see Obi. From the beginning Clara’s romance with Obi was on unstable ground. Symbolically we need only to look at where Clara and Obi first began their relationship: in the water, on turbulent and fluctuating grounds. William Green The character of Mr. Green is representative of the white, European presence in Africa that resulted from the spread of England’s empire and its colonial hold on Nigeria. He is an arrogant man, who believes that the African is â€Å"corrupt through and through† and that it is the British who have brought Africans civilization and education. Nevertheless, Mr. Green seems to be committed to Nigeria, and there are characters in the book such as his secretary, Miss Tomlinson, who constantly support him in spite of his â€Å"strangeness.† Miss Tomlinson, however, is also a white Englishperson living in Nigeria. The narrator tells the reader that Green works long and hard hours, but this â€Å"quality† is constantly being uprooted by reminders of his colonial attitude and superiority complex. He thus has a problematic relationship with Obi, who is an educated African in a European post. Still he believes in education, which makes it both ironic and fitting that he pays for the education of his steward’s sons. Mr. Green finds it a problem that Africans ask for weeks off at a time for Mr. Green finds it a problem that Africans ask for weeks off at a time for vacations. However, this tradition was actually started by the very Europeans who held these high posts in civil service prior to the Africans themselves. These contradictions are constantly arising out of the character of Mr. Green. He is an archetypal figure of patriarchic colonialism that finds it difficult to relinquish such a position. In fact, when he thought Nigerians would attain independence, he had threatened to resign. Significantly, Mr. Green is a figure of an older world that is constantly present in the Nigeria of the late fifties, which Achebe portrays, only several years before its eventual independence, when a figure like Green will remain a problem but eventually become obsolete. ————————————————- Plot Overview Obi Okonkwo is a young man, about twenty-six years old, who returns to Nigeria after studying in England at a university for four years. No Longer At Ease, begins with a trial against Obi that takes place a while after his return, and the novel then works its way backward to explain how Obi has come to be charged with accepting a bribe. The Umuofia Progressive Union  (U.P.U) has given Obi a scholarship to study law in England, a scholarship that Obi has to pay back upon his return. And, thus, he leaves for England, stopping in Lagos on the way out. While in England, several things happen to him. First, he changes his course of study to English and abandons law. Secondly, he finds himself nostalgic for home, writing poems about Nigeria. Finally, he meets a girl named Clara at a dance in London but fails to make a good impression. However, the girl is Nigerian also, and on Obi’s boat ride back home, after nearly four years in England, he meets Clara once again. This time, they begin a relationship. Once back in Nigeria, Obi stays, once again, in Lagos with his friend Joseph, trying to find a job and a place of his own. He also visits his own home village of Umuofia. Obi is quickly given a post on the Scholarship Board of the Civil Service and is also quickly introduced to the world of bribery, which is a world he wholeheartedly rejects with a strong idealism at first. This is indicated early on when a man offers Obi money in order for Obi to â€Å"pull strings† for his little sister’s scholarship. Obi is appalled and rejects the offer, only later to be met at home by the little sister herself who offers Obi her body in return for the scholarship favor. Again, Obi rejects this offer. Although Obi begins his life in Nigeria in an honest way, events do not go as he has planned. First, Clara tells him that she cannot marry him because she is an osu, an outcast. Obi decides to ignore this and go against what most of his fellow countrymen believe to be a major transgression of custom, and he decides he will marry her anyway. Still, his economic hardship worsens, given that he has to send money home and that he is in debt. Obi then receives a letter from his father telling him that he must go home. When he arrives at home he sees that his mother is very ill. And, his parents tell him he must not marry Clara because she is an osu. In fact, Obi’s dying mother gives him an ultimatum: she tells him that if he insists on marrying Clara, he must wait until she is dead because if he marries Clara while she is alive, she will kill herself. Obi, therefore returns back to Lagos and tells Clara all that has transpired. Clara becomes angry and breaks off the engagement, afterwards hinting at the fact that she is pregnant. It is at this point when Obi arranges an abo rtion. He does not have the money and needs to borrow it. Complications arise out of the operation, and Clara is hospitalized, after which she refuses to see Obi. Obi then returns to work,  only to be notified that his mother has died. He does not go home for the funeral, and the U.P.U. discusses this failure on Obi’s behalf as a sign of his not having cared about his mother’s death. The truth, however, is that he was terribly saddened by her death, feels terrible remorse and guilt, and has entered into a state of mental unrest. However, Obi awakes from this unrest with a new sense of calm. He feels like a new man, and it is at this point that he takes his first bribe, not without a certain degree of guilt. Obi allows this acceptance of bribes to become habitual. He continues to take bribes until the end of the novel, when Obi decides he cannot stand it anymore. He has paid off all of his debts and can no longer be a part of the corruption. It is at this moment, however, when he has taken his last bribe, that he is caught, which brings us back to the beginning of the novel. Discuss the Significance of the novel’s title: No Longer at Ease. Answer for Study Question 1 >> The title of the novel relates mostly to Obi and his predicament. He finds that he is â€Å"no longer at ease† inside African society, where bribes are taken, where he is shunned for wanting to marry the woman he loves because of his ancestry, and where he is looked down upon because he has trouble relating the people from the village where he was born. He is not â€Å"at ease,† either, however, within British sectors of society. He is able to speak fluent and good English, he is able to analyze and discuss, but he is unable to relate to someone like Mr. Green. He also feels himself, like other Nigerians, as is evidenced in the retrospective scene about London, a stranger in a strange land while in England. He misses Nigeria and is in fact nostalgic for her when he is away. He understands what he must do for his country and that she is important; however, his return is different from memory. Memory is, in many ways, shattered when he revisits Lagos and his old home of Umuofia. Furthermore, by the end he finds himself uneasy with his lot in life: he is broke, he has lost Clara and his mother and has given in to taking bribes. Finally he feels guilt for this but it is too late. There is also the irony of Obi’s name, which means â€Å"the mind is at last at rest.† It is supposed to mean that his father’s mind is at rest because he was born a boy after so many girls; however, when juxtaposed against the title of the novel it becomes the greatest irony of the novel because Obi  is, of course, never, himself, â€Å"at rest.† The title is perfect because it describes a generation of Africans, in this case Nigerians, that find themselves living in between worlds, cultures, and on the verge of a post-colonial world. Close Discuss the problem of language in the novel. Think about the problem as it relates to the characters of the novel as well as to Chinua Achebe. Answer for Study Question 2 >>  Language is an issue that arises out of all colonized countries because the colonized are educated in the â€Å"language† of the colonized. The issue arises time and again in Achebe’s novel. When Obi returns from England, the members of the Umuofian Progressive Union are not impressed by Obi’s English because it is too casual. They like to listen to English when it is full and spoken in all its purple prose, in the way that the president of the UPU speaks it. This kind of English is a kind of class token. There is a certain amount of pride, ironically, in the language of the colonizer. This may be, however, because those admiring this English are from an older generation. When Obi is discussing eating yams with his hands he says that the younger generation can do this because they do not fear being called â€Å"uncivilized†Ã¢â‚¬â€the same may apply to their mode of feeling regarding language. The younger generation of Obi and Christopher, Obi’s friend, plays with language much more easily. For instance Christopher speaks different kinds of English, depending on what he is talking about and to whom he talking. Obi claims that most educated Africans participate in this playfulness with language. Obi has his own problems with language as is evidenced when he attempts to speak or read for his family in his own language and finds it difficult. His mother tongue, although never replaced sentimentally, is often replaced by an English that comes with more â€Å"ease. He is able to translate into English and understand. Nevertheless, Ibo is still a special language—the language of home. It is the language that Clara speaks to him when they are alone for the first time, and it is the language he longs for while he is across the sea in England. Close What are the main reasons for Obi’s change of opinion toward bribery? Answer for Study Question 3 >> First of all, Obi never really believes that it is all right to take a bribe, he always seems to do so with a sense of guilt. Nevertheless, there may have been moments where it was simply a fall into complacency or even an act that arose out of the aftermath of desperation. Obi’s financial situation was poor, he owed money to many people, he had his scholarship to pay back, he had to take care of himself, and he had to send money home. The temptation to take a bribe was always present. However, what seemed to put him over the edge was not his financial burden but his loss of hope. He had lost his mother and his lover, plus he found himself constantly out of place and ill at ease. He longed for complacency and contentment—for the kind of attitude that Christopher, an educated friend much like himself, was able to take on. Perhaps he even took the bribes to illustrate that he knew the way things worked that he, too, even if he had gone away for four years, knew how the ways of the Civil Service functioned. Still, this bribery was never something he was comfortable with but his feelings of unease only amplify by his guilt and his being caught.

Mexico vs. Us vs. Ifrs

pwc. com/mx/ifrs IFRS, US GAAP and Mexican FRS: similarities and differences* The Summary A comparison of IFRS, US GAAP and Mexican FRS pwc. com/mx/ifrs PricewaterhouseCoopers Mexico Mariano Escobedo 573, Col. Rincon del Bosque. C. P. 11580, Mexico, D. F. Tel. : 5263 6000 Fax: 5263 6010  © 2009 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to PricewaterhouseCoopers Mexico, the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity. *connectedthinking is a trademark of PricewaterhouseCoopers. connectedthinking A closer look A sampling of differences This publication is designed to alert companies to the scope of accounting changes that IFRS conversion will bring and to stimulate executive thinking and preparation. With that in mind, the body of the publication provides an overview of some differences between IFRS, US GAAP and Mexican FRS(1). The differences with US GAAP included a re considered relevant because some Mexican entities may have had identified the differences between Mexican FRS and US GAAP for example for a listing in the US and might find helpful this reference.This section provides a summary of some of the similarities and differences discussed in more detail on the complete publication. No summary publication can do justice to the many differences of detail that exist between US GAAP, IFRS and Mexican FRS. Even if the guidance is similar, there can be differences in the detailed application, which could have a material impact on the financial statements. In this publication, we have focused on the measurement similarities and differences most commonly found in practice.When applying the individual accounting frameworks, readers must consult all the relevant accounting standards and, where applicable, their national law. Listed companies must also follow relevant securities regulations and local stock exchange listing rules. (1) Mexican Financ ial Reporting Standards – Mexican FRS. The references included herein are identified considering the new guidance effective from January 1, 2009 1 Revenue recognition Broad-based differences in the accounting for the provision of services (US GAAP generally prohibits the approach required by IFRS) may impact the timing of revenue recognition.Differences involving the separation of multiple deliverable arrangements into components, and the allocation of consideration between those components, may impact the timing of revenue recognition. Where differences exist, revenue may be recognized earlier under IFRS and Mexican FRS(1). The guidance in IFRS with respect to how customer loyalty programs are treated may drive significant differences. The incremental cost model that is permitted under US GAAP is not accepted under IFRS and Mexican FRS(1). 1) Mexican FRS requires following the IFRS guidance for revenue recognition as there is no specific standard in accordance with the frame work except for construction contracts where specific literature exists under Mexican FRS. When transitioning to IFRS, the accounting policy should be revisited. Expense recognitionshare-based payments Companies that issue awards that vest ratably over time (e. g. , 25% per year over a four-year period) may encounter accelerated expense recognition as well as a different total value to be expensed, for a given award, under IFRS and Mexican FRS (2).Income tax expense (benefit) related to share-based payments may be more variable under IFRS. There are differences as to when an award is classified as a liability or as a component of equity. Those differences can have profound consequences, since awards classified as liabilities require ongoing valuation adjustments through earnings each reporting period, leading to greater earnings volatility. (2) For Mexican FRS, the IFRS guidance for share based payments was followed until December 31, 2008, as there was no specific standard issued i n accordance with the framework.The new guidance applicable from 2009 is similar to IFRS. However, careful consideration should be given on the application of the new Mexican guidance as differences could arise in practice. Expense recognitionemployee benefits Under IFRS, companies may elect to account for actuarial gains/losses in a manner such that the gains/losses are permanently excluded from the primary statement of operations. Differing restrictions over how assets are valued for the purposes of determining expected returns on plan assets exist under IFRS.IFRS allows for the separation of certain components of net pension costs whereas US GAAP and Mexican FRS do not. The interest cost and return on assets components of pension cost may be reported as part of financing costs within the statement of operations under IFRS as opposed to operating income under US GAAP and Mexican FRS. Assets— nonfinancial assets Differences in the asset impairment testing model may result in assets being impaired earlier under IFRS and Mexican FRS. However, there are certain differences on the impairment testing under the three frameworks.The broad based requirement to capitalize development costs under IFRS and Mexican FRS (when certain criteria are met) creates the potential for differences compared with US GAAP, wherein development costs are generally expensed as incurred. IFRS prohibits (whereas US GAAP and Mexican FRS permit) the use of the lastin, first-out inventory-costing methodology. In addition, Mexican FRS accepts the inventory costing excluding the fixed overhead costs. IFRS and Mexican FRS do not have bright line testing criteria for the classification of leases (i. e. operating or finance (capital) leases). In addition, the three frameworks achieving sale/leaseback accounting and earlier gain recognition under sale/leaseback accounting are more frequent when reporting under Mexican FRS. 2 Assets— financial assets Many financing arrangements, such as asset securitizations, that achieved off balance sheet treatment (i. e. , derecognition) under US GAAP will require full or partial-balance sheet recognition under IFRS. Under Mexican FRS the requirements are very similar to IFRS but in practice the derecognition treatment could be achieved.Investments in unlisted equity securities generally need to be recorded at fair value under IFRS, whereas under US GAAP they are generally recorded at cost (except for certain industries that apply a fair value model). For Mexican FRS purposes, long-term investments in equity instruments where there is no control, significant influence or joint control are recorded at cost. Differences in the treatment of changes in estimates associated with certain financial assets carried at amortized cost may affect asset carrying values and reported earnings differently under the three accounting frameworks.Liabilities—taxes There are differences in the recognition and measurement criteria of uncert ain tax positions (i. e. , income tax contingencies) under IFRS, US GAAP and Mexican FRS. The physical location of inventory that has moved cross border within a consolidated group can impact tax expense differently under the three frameworks. Deferred taxes on intragroup profits are determined by reference to the buyer’s tax rate under IFRS. When reporting under US GAAP, any income tax effects resulting from intragroup profits are deferred at the seller’s tax rate. Mexican FRS is silent on this respect.Differences in the treatment of subsequent changes to certain previously established deferred taxes could result in less volatility in the statement of operations under IFRS and Mexican FRS. Liabilities-other Differences within the accounting for provisions, including differing thresholds as to when provisions are to be established, may lead to earlier recognition of expense under Mexican FRS. Specific communication to employees regarding the details of a restructuring plan is not required before the recognition of a provision under IFRS and Mexican FRS (which could accelerate the timing of expense recognition).Financial liabilities and equity Generally, warrants issued in the US can be net share settled and, hence, are classified as equity under US GAAP. Warrants of that nature would, under IFRS and Mexican FRS, be considered derivative instruments and would be marked to market through earnings. More instruments are likely to be classified as liabilities, as opposed to equity, under IFRS and Mexican FRS (e. g. , instruments with contingent settlement provisions). Because balance sheet classification drives the treatment of disbursements associated with the instruments in question, the classification differences would also impact earnings (i. . , the treatment of disbursements as interest expense as opposed to dividends). However, there are certain differences between IFRS and Mexican FRS. More instruments are likely to require bifurcation, result ing in treatment as two separate instruments under IFRS and Mexican FRS (i. e. , compound and convertible instruments being split between equity and liability classification). The split accounting under IFRS and Mexican FRS versus the singular accounting under US GAAP can create a significantly different balance sheet presentation while also impacting earnings.In addition, the result under Mexican FRS and under IFRS could be different even if in both cases the split accounting is achieved. 3 Derivatives and hedging While the hedging models under IFRS, US GAAP and Mexican FRS are founded on similar principles, there are a number of detailed application differences, some of which are more restrictive under IFRS and others of which are more restrictive under US GAAP and/or Mexican FRS. In relation to effectiveness testing, IFRS does not permit the shortcut method that is accepted under US GAAP and Mexican FRS.As a result, if hedge accounting is to be maintained on an uninterrupted basi s, current US GAAP and Mexican FRS reporting entities using the shortcut method will need to prepare documentation that supports hedge accounting (outside of the shortcut strategy), with said documentation in place no later than the transition date to IFRS. IFRS does not include a requirement for net settlement within the definition of a derivative, effectively resulting in more instruments being recognized as derivatives under IFRS.Hence, more instruments will be recorded on the balance sheet at fair value with adjustments through earnings and greater earnings volatility when reporting under IFRS. Consolidation The entities consolidated within the financial statements may vary with, generally, more entities consolidated under IFRS. IFRS focuses on a control-based model, with consideration of risks and rewards where control is not apparent. US GAAP utilizes a dual consolidation decision model, first assessing a variable interests model and then a voting control model.Mexican FRS fol lows a similar approach to IFRS, however certain differences exist. US GAAP is undergoing significant changes in converging with IFRS in this area. Companies will be required to present noncontrolling interests as part of equity following the implementation of new US GAAP guidance. Additionally, in the event of a loss of control, to the extent any ownership interest is retained, the new US GAAP guidance will require that the interest retained be remeasured at fair value on the date control is lost. Any resulting gain or loss will be recognized in earnings.This is similar to the accounting currently required under IFRS and Mexican FRS, except that the Mexican FRS guidance does not permit remeasurement to fair value on the date control is lost. Equity Method Mexican FRS requires analysing whether significant influence exists in Special Purpose Entities to apply the equity method to such investments, whereas this is not required for IFRS or USGAAP. For the preparation of separate finan cial statements (non- consolidated) the investment in subsidiaries, associates and joint ventures should be valued using the equity method.IFRS requires to measure investment in subsidiaries, associates and/or joint ventures in separate financial statements at either cost or fair value (equity method is not permitted) Business combinations US GAAP is undergoing significant changes in converging with IFRS in this area. Upon the adoption of the new US GAAP guidance, many historical differences will be eliminated, although certain important differences will remain. Mexican FRS was revised considering the convergence with US GAAP and IFRS and is effective from January 1, 2009.The detailed section on the publication provides an example of such differences. 4 A helpful reminder Mexican FRS As from June 1, 2004, the Mexican Board for Research and Development of Financial Reporting Standards (CINIF for its acronym in Spanish) assumed the duties and responsibilities for issuance of Mexican F RS, activity that was carried out previously by the Mexican Institute of Public Accountants (IMCP for its acronym in Spanish). As its main project, the CINIF made a decision to conduct a study of IFRS and US GAAP to identify the most significant differences with a view to promoting its convergence.The first step was revising the framework as well as revising some old Mexican standards to adapt them closer to IFRS. The plan is to finish the revision of Mexican FRS by 2011. The standards previously issued by the IMCP were called â€Å"General Accepted Accounting Principles in Mexico† and the standards issued by the CINIF are called â€Å"Financial Reporting Standards† For the purpose of this publication all the Mexican guidance is considered Mexican FRS, when necessary the distinction is made by reference to old FRS or new FRS, otherwise the Mexican FRS refer to both and effective at the time of publishing this document.Mexican FRS framework requires following IFRS (as i ssued by the IASB) as suppletory, when no specific guidance is provided by Mexican FRS for a particular transaction or event. PwC Mexico has prepared a list of those IFRSs, including interpretations (SICs or IFRICs), that are considered suppletory for compliance with Mexican FRS. The analysis of the suppletory application of IFRS for Mexican FRS purposes is relevant as it could reduce the differences when transitioning to IFRS.However, care should be taken because in certain circumstances the full application of the suppletory IFRSs was not considered because of specific facts and circumstances of the transaction or event and the interaction with other Mexican FRSs. Therefore, more differences could arise in practice. 5 Standard/ Interpretation IAS 18 Title Revenue Summary This standard establishes the accounting treatment of the revenue arising from the ordinary activities of an entity and when revenue should be recognized. This standard also establishes the rules relative to the d ividend’s revenue recognition.Mexican FRS C-11 â€Å"Stockholder’s equity† establishes the concerning rules, so it would not be appropriate to apply the IAS 18 dispositions on this matter in a suppletory way. IAS 18 is effective for annual periods beginning on or after January 1,1995. INTERPRETATIONS that are also consider as suppletory in connection with revenue recognition: – SIC 31 Revenue – Barter transactions involving advertising services, establishes the conditions for the recognition of revenue regarding barter transactions involving advertising services.This interpretation only applies to an exchange of dissimilar advertising services. An exchange of similar advertising services is not a transaction that generates revenue under IAS 18. This SIC is effective from December 31, 2001. – IFRIC 13 Customer loyalty programmes These programmes consist in the granting of benefits (points that might be redeemed for products or services of the own entity or third parties, discounts in subsequent purchases, prices, etc. to the clients as a part of a sales transaction. The IFRIC establishes that such benefits should be recognized separately from the sales transactions. This IFRIC is effective for periods beginning on or after July 1, 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance This addresses the accounting and information to be disclosed on the grants from the government, as well as the aspects to be disclosed in relation to other forms of government assistances.This standard is effective for annual periods beginning on or after January 1, 1984. INTERPRETATION that is also consider as suppletory in connection with government grants: – SIC 10 â€Å"Government assistance- No specific relation to operating activities†, which establishes that the government assistances that are not related to the operating activities of the entity receiving them, should be recognized in t he income statement. This SIC is effective from August 1, 1998.IAS 26 Accounting and Reporting by Retirement Benefit Plans This Standard deals with accounting and reporting by the plan to all participants as a group. It does not deal with reports to individual participants about their retirement benefit rights. Retirement benefit plans may be defined contribution plans or defined benefits plans. This standard is effective for annual periods beginning on or after January 1, 1988. IAS 31 Interests in Joint VenturesThis establishes the guidance for the accounting of interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors, regardless of the structures or forms under which the joint venture activities take place. However there are certain exceptions contained in the standards. Also, establishes that for jointly controlled entities, the proportional consolidation method should be applied , or alternatively the equity method to recognize the participation in such ventures.This standard is effective for annual periods beginning on or after January 1, 2005. This version supersedes the one revised in 2000. INTERPRETATION that is also consider as suppletory in connection with joint ventures: – SIC 13 â€Å" Jointly Controlled Entities- Non-Monetary Contributions by Venturers†, The interpretation deals with the venturer? s accounting for non-monetary contributions to a JCE in exchange for an equity interest in the JCE that is accounted for using either the equity method or proportionate consolidation.SIC 13 is effective for annual periods beginning on or after January 1,1999. 6 Standard/ Interpretation IAS 40 Title Investment property Summary This establishes the accounting treatment and disclosure requirements for investment properties defined as properties (lands, buildings, part of a building or both) held (by the owner or by the lessee under a finance le ase) to earn rentals of for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.The IAS 40 allows the use of one out of the two models proposed for valuation of the investment properties, these are: cost model and fair value model. The Mexican FRS Circular 55, â€Å"IAS 40 suppletory application – April 2001† issued by the IMCP, considers the IAS 40 as suppletory; but it is only accepted that the cost model is used for the recognition and measurement of the investment properties. IFRS 4 Insurance contractsThis standard specifies the financial information the insurers should present on the insurance and reinsurance contracts, as well as the recognition of the financial instruments with similar features issued by an entity, including matters such as: temporary exemption from the fulfillment with other IFRS (test of liabilities adequacy and im pairment of assets for reinsurance contracts), insurance contracts acquired in a business combination, etc.In Mexico, the entities belonging to the financial sector, including the insurers, prepare their financial information according to the rules issued by the CNBV which differ from the Mexican FRS so they should disclose this fact as well as the differences between such rules and the Mexican FRS, including the application of IFRS 4 as suppletory. This standard is effective for annual periods beginning on or after January 1, 2005. IFRS 6 Exploration For and Evaluation of Mineral ResourcesThis establishes the accounting treatment for the expenditures related to exploration and evaluation of mineral resources as well as the requirement of performing impairment test to those assets. This standard is effective for annual periods beginning on or after January 1, 2006. IFRIC 2 Member’s Shares in Cooperative Entities and Similar Instruments Determining Whether an Arrangement Conta ins a Lease This interpretation provides guidance on how to account financial instruments, including members? shares that have characteristics of equity, including voting rights to participate in dividend distributions.This IFRIC is effective for annual periods beginning on or after January 1, 2005. Provides a guide to determine if some arrangement are or contain a lease, in which case the provisions in the IAS 17 â€Å"Leases† should be applied. IAS 17 is not suppletory in Mexico, therefore, if based on IFRIC 4 it is concluded that there is an arrangement, the provisions of the Statement D-5 â€Å"Leases† should be applied. This interpretation applies to accounting in the financial statements of a contributor for interests from decommissioning funds as well as the related obligations assumed in their financial statements.This interpretation is effective for annual periods beginning on or after January 1, 2006. This Interpretation provides guidance on the recognition, in the financial statements of producers, of liabilities for waste management under the EU Directive. The IFRIC 6 is effective for annual periods beginning on or after December 1, 2005. IFRIC 4 IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation funds â€Å"Liabilities Arising From Participating in a Specific Market: Waste Electrical and Electronic Equipment IFRIC 6 7 Standard/ Interpretation IFRIC 12Title Service concession arrangements Summary This Interpretation gives guidance on the accounting by operators for public-toprivate service concession arrangements. The concessions covered within the scope of this IFRIC are those where: (a) the grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price, and (b) the grantor controls-through ownership, beneficial entitlement of otherwise-any significant residual interest in the infrastructure at the end of the term of the arrangement.This Interpretation is effective for annual periods beginning on or after January 1, 2008. Currently, there is an exposure draft (INIF 17) regarding an interpretation on service concession arrangement similar to IFRIC 12 and is expected to be effective from January 1, 2010. New Mexican FRS The following standards and interpretations were considered suppletory until new guidance under Mexican FRS was issued as explained below: Standard/ Interpretation Title Summary IFRS 2 Share-based payments This standard establishes the measurement, presentation and disclosure requirements to be followed in the event of share based payments.This standard is effective from annual periods beginning on or after January 1, 2005 INTERPRETATIONS that were also consider as suppletory in connection with share based payments: IFRIC 8 â€Å"Scope of the IFRS 2†, clarifies that IFRS 2 applies to transactions in which the entity cannot identify specifically some or all the goods or services received as consideration for equity instruments of the entity. It is effective from May 1, 2006 IFRIC 11 â€Å"IFRS 2 – Group and treasury share transactions†, which establishes the accounting treatment of shared based payments of different entities in a group. It is effective from May 1, 2006.The Mexican FRS D-8 â€Å"Shared based payments† effective from January 1, 2009, eliminates the suppletory application of IFRS 2, IFRIC 8 and IFRIC 11 from that date. SIC 12 Consolidation – Special purpose entities (SPE) Establishes that an SPE should be consolidated when the substance of the relationship between an entity and the SPE indicates that the SPE is controlled by that entity. The Old Mexican FRS B-8 â€Å" Combined and consolidated financial statements and valuation of permanent share investments† does not consider the treatment for SPE? s therefore the interpretation is considered suppletory.The Mexican revised FRS B-8 â€Å"C ombined and consolidated financial statements† and the new Mexican FRS C-7 â€Å"Investment in associates and other permanent investments† (both effective from January 1, 2009) consider the consolidation of SPE? s in relation with subsidiaries and/or associates. Therefore, this new guidance eliminates the suppletory application of SIC 12 from January 1, 2009. 8 To have a deeper conversation about how this subject may affect your business, please contact: Alberto Del Castillo alberto. del. [email  protected] pwc. com Michelle Orozco michelle. [email  protected] pwc. com Armando Martinez martinez. [email  protected] pwc. com Ricardo Noriega ricardo. [email  protected] pwc. com Cecilia Versolatto cecilia. sandra. [email  protected] pwc. com Arturo Martinez arturo. [email  protected] pwc. com Rodrigo Ruvalcaba angel. [email  protected] pwc. com Equipo de consultores altamente especializados en aspectos tecnicos de metodologia de conversion a IFRS, comprobada e n mas de 1,300 conversiones en Mexico y en el mundo. Centro de excelencia de PwC Mexico en IFRS con experiencia desde hace 6 anos. Profesionales especializados en IFRS y con calificacion internacional. Mas informacion y publicaciones en nuestra pagina web: pwc. com/mx/ifrs

Management skills and entrepreneurship Assignment

Management skills and entrepreneurship - Assignment Example Accordingly, exploration of hindrances in growth opportunities became a critical subject for most entrepreneurial researches (Shane and Venkataraman, 2000). In this context Shelton (2005) has proposed the concept of scale barriers to shed some light on the issues related to growth of new venture. Primarily, there are three kinds of resources that are necessary for growth of a firm, namely, financial resources, competitive position and management and organisational capability. Start-up firms are generally small in size and practically inexperienced in an industry. Consequently, they experience resource deficiencies in various functional areas due to small size and lack of sufficient knowledge of the industry. Shelton (2005) defined all these deficiencies as scale barriers which have significant negative impact on growth of new firms. Therefore, growth in new ventures can be illustrated as a process of conquering various scale barriers that develop as a result of liabilities such as newness and smallness. Inexperienced position and small size of start-up firms can be related to resource deficiencies, whose dimensions are not only limited to ignorance but also include lack of key strategic and organisational resources (Shepherd, Douglas and Shanley, 2000). The authors proposed a model where they suggested that an entrepreneur generally influences growth of a new venture on the basis of limited yet critical resources while the unavailable resources are listed as additional scale barriers. The entrepreneur needs to overcome these barriers to establish a mature and successful organisation (Shepherd, Douglas and Shanley, 2000). Author such as Singer (1995) presented a triad of causal constructs of success and failure of a new venture in this regard. However, it was gathered that most scholars primarily focused on managerial and environmental aspects of the triad and ignored the structural

Philosophy Essay Example | Topics and Well Written Essays - 1000 words - 2

Philosophy - Essay Example Wisdom about origin, therefore, can be said to have come from traditional religious practices, from people who are thought to have supernatural powers as declared by â€Å"God†. These are very religious by nature. However, by 6 BC there are non-religious thinkers in Greece that were called the Milesians. Unlike the traditional, supernatural people, these people are thought to have conducted their thinking through reason and observation, not by tradition or by a right from the Gods. These people are the first philosophers. Although their view is quite simple, the basic thought of thinking (which is secular inquiry) is considered philosophy. However, there are many forms of secular inquiry these days, so what makes philosophy different from, say, science? Before, at the beginning, there was no distinction but as time went by, they went and formed new disciplines. First, it was mathematics then it was natural philosophy (or science, as it is called now). Now, whenever a question cannot be answered by these two fields, it is then referred to modern philosophy. Questions like â€Å"What is the meaning of life?†. But of course, philosophy is best known for asking the most difficult and most basic of questions, like if Gods do exist or not, or what is good or evil. Philosophy is also defined by its methods. Although not as conceptual as science, philosophy is governed by logic. Like scientists, though, they formulate hypothesis that would answer the question by reason. Unlike religion, which is usually found on mysticism. There are four branches of philosophy: logic, epistemology, metaphysics and axiology. II. The Milesians The earliest known philosophers are from Miletus, hence they are called the Milesians. They are Thales, Anaximander and Anaximenes. They are also called Presocratic Philosophers – basically philosophers before Socrates. Thales is most famous for his three beliefs: everything is made up of water, magnets have souls and everythin g is full of gods. Now back then, everyone thought that matter is made up of four distinct elements: water, air, fire and earth. These elements, with different combinations, can transform into different objects. Now, Thales argued that these elements are actually just other forms of water. Thales probably observed that water has three forms and phases: solid, liquid and gas – leading him to say that. Perhaps, he thought, that water in the solid state could become metal; it would be vapor at some point and it may form fire. There is also this theory that Thales observed that when you water the plant, the plant becomes healthy – as if water is transformed from its liquid state and into a plant. Magnets have souls – magnets seem to have life as they behave like living things. They move. Thales took this as evidence that magnets have souls. Ancient Greeks have this distinction between living and nonliving things. Things with souls are alive and anything with a soul would be active. For him, the soul is not something that is added onto an object that can be separated, but rather, it is an inseparable part of an object. For the third belief about â€Å"everything is full of gods†, then maybe Thales is insinuating that maybe everything is also full of souls as in souls = gods. If that is the case, then Thales would be insinuating that all things are living things but they may not move actively like the magnets that only move at certain times and situations. Anaximander claims that everything is mad

Retirement income Essay Example | Topics and Well Written Essays - 500 words

Retirement income - Essay Example The accumulation of personal savings and income during my working period will form the largest bulk of my retirement income. This is because it requires a huge amount of retirement income to sustain a pre-retirement lifestyle. Examples of investment options that I am including in my retirement income plan are money in savings accounts, stocks and bonds investments, tax free savings accounts, and RRSPs and RRIFs (Brown, Chambers & Currie, 2001). The other investment option is accumulated property including a home and business assets. The overall savings and investments strategy is long-term and this will involve a diversified savings and investment portfolio. The advantage of maintaining a diversified portfolio is that I will be in a good position to get returns in the long-run. It also eliminates the dilemma of deciding when to return to the market after making an exit when the market performance is low. I would also like to adjust my asset mix on a regular basis because this provides the opportunity to take advantage of differences in the performance of the different classes of assets. Rebalancing will also ensure that I re-align my portfolio with my goals and level of risk tolerance. I will be making progressive and consistent financial contributions to a RRSP on an annual basis. RRSP have the benefit of generating earnings that grow on the basis of tax-deferral and its contributions provide a significant amount of tax savings (Brown, Chambers & Currie, 2001). I can use the savings to make additional investments or even pay existing debts. Employers offer two types of pension plans for their employees including defined benefits plans and defined contribution plans. A defined benefits plan will involve getting a pre-determined amount of my income upon my retirement. On the other hand, a defined contribution plan will use my accumulated investment income and contributions in providing a pension benefit. I will go for a defined contribution plan

Nucleic acid hybridisation and Nucleic acid probes Essay

Nucleic acid hybridisation and Nucleic acid probes - Essay Example For instance, if a DNA strand with a desired nucleotide sequence is to be detected from a mixture of many other strands, an oligonucleotide containing a few complementary bases to the desired sequence can be prepared and attached to an anchor such as a membrane or a paper. When soaked in a solution having a mixture of many strands, the one, which is complementary to the oligonucleotide, will bind to it through complementary base pairing, also known as â€Å"zippering† (Lodish et al, 2004, p. 11). When double stranded DNA is heated in a dilute salt solution, its two strands separate because of the breakdown of complementary base pairing (melting). This strand separation is called denaturation. The temperature at which the two complementary strands separate is called the melting temperature ‘Tm’, and is affected by the percentage of G.C base pairs, ion concentration of the solution, presence of destabilising compounds like urea, and the pH of the solution (Lodish et al, 2004, p. 105). A particular fragment of DNA or RNA whose nucleotide sequence is complementary to a gene or nucleotide of interest is called a nucleic acid probe. A nucleic acid probe has to be designed in such a way that it hybridises through complementary base pairing to the target DNA or RNA that has to be detected. It should be long enough (about 20 nucleotide long) to pair exclusively to the target nucleotide sequence. Probes are labeled with radioactive tracers, histochemical compounds or fluorescent dyes to enable their detection from a heterogeneous mixture of nucleic acids (Nussbaum et al, 2004, p.41). For instance, 32P labeled probes are developed using polynucleotide kinase that transfers a

Cultural Experience of Boise Art Museum Essay Example | Topics and Well Written Essays - 750 words

Cultural Experience of Boise Art Museum - Essay Example Museum houses worthwhile collection of centuries old Bosque community. Masterpieces of artwork pertaining to prehistoric era are also part of the museum. More than 13000 students from different parts of the world seek arts education from this museum. Boise art museum comprises of art galleries, paintings, sculptures and artwork on cultural values of Idaho and surrounding areas. Boise art museum is consistently working on exhibitions. Exhibitions held in past helped museum to earn name and at the same time impart quality arts education to the art lovers. Museum has also focused on increasing permanent collection and on acquisition of new artwork as well. The museum’s administration is interested in increasing exhibitions, increasing attendance, expansion of community engagements, promotion of culture of surrounding areas and advancement in art education. Boise art museum has also planned to provide more space for art galleries on their web site. Therefore, the improvement work on the web site is in hand, to make it more versatile in future. Mexican art is well known in the world due to its unique Culture. Permanent collection mostly focuses on the American art. American artwork presents the live, colour and habits of the people. More than 2300 artworks present the American culture of 20thcentury. Mexican old and new art is part of permanent collection of the museum. Comparison of old and new art reflects change in old culture, people and technologies. Efforts are continuously been made to decorate the museum with new acquisitions. Artworks of different painters and sculptors are being added to the art gallery of the museum. Geoffrey Krueger has become a great artist in a very short time. He is a mid career artist of Idaho. Shotgun is very well known series of paintings because it leaves many questions for a visitor to answer. Geoffrey Krueger beautifully shows interior and exterior of an object in paintings. The visitor than has to answer the differences between normal home and a natural world. Pablo Ruiz Picasso, Charles gill and Robert Colescotte are the artists whose works have been made part of the museum gallery. Museum managed to organize number of exhibitions in the past. R.G.Degas was a French sculptor. Sculptors made by R.G Degas were exhibited in 2004. Display of about 73 sculptors made this exhibition a unique one for the viewers. William Morris is known for his glass work. 20 sculptors were displayed in an exhibition in 2004. Sculptures included the subjects of myth, culture and animals. This exhibition helped viewers to learn about the culture of the area. Current exhibitions are mostly focusing on the northwest region. The artists are also amply highlighting environmental and global issues in the present day exhibitions. Museum organizes six biennial exhibitions to educate high school students. Museum educational department plays active part to make the students better professionals. Numbers of exhibitions have been pl anned in near future. â€Å"Comic at the crossroads† exhibition will test the 40 artists of northwest. Displaying of comic styles and paintings for amusement will be the main feature of the talented artists. Catherine has done a great work on â€Å"American 19th century penmanship workbooks†. Exhibition is scheduled to be held in may 2011. She is aiming at the use of layered colour compositions in order to give a new touch to her paintings. An exhibition on footwear will be held

The Law Of The Contract Essay Example | Topics and Well Written Essays - 1500 words

The Law Of The Contract - Essay Example Owing to this delay and damages, the firm suffered losses for not being able to complete the job in time. Dodgy Developers then decided to holdback payments of bills and in addition intended to claim losses from the supplier. In reply, Office Supplies asked for full payment and indicated that reimbursement of any losses is not a binding as per their 'Terms & Conditions 'of contract which state as below: Following these developments, Dodgy Developers desired to seek expert advises on the applicability of the above clause in particular. The following sections attempt to analyze and assess the situation for Dodgy Developers under the ambit of the 'English Contract Law' and advice appropriate line of action. required goods. The supplier or trader is 'Office Supplies' who further appointed an independent agent called 'Shifty Shifters' for transporting and delivering goods (workstations) to the buyer. The urgency of the project required Dodgy developers to call on their known supplier (had earlier business relations) 'Office Supplies' for supply of required workstations positively by 28th November. Office Supplies promptly expressed their acceptance by sending standard 'Terms & Conditions' of contracts. Under these circumstances this is a combination of oral and written contract and as both the supplier and buyer intended to conduct business, it is a valid contract [2]. The point here is that this is more of a unilateral contract on the supplier's terms and conditions and here 'time is the essence of contract' [3]. Another important point is that the supplier and purchaser having done such business before, are known to each other and under the eye of the law this is undoubtedly a "special relationship" validating the 'duty of care' [4] where both parties are required to proceed with a caring attitude of business dealings (For example see-Hedley Byrne & Co v Heller and Partners (1964). Here, the buyer was only prudent to rely on Office Supplies, his special sourcing point as he did on many previous occasions and under this condition the supplier is also expected, though not compulsorily, to extend a mutually risk-free and friendly term of contract. Esthetically, trust should not be responded by mistrust or by any terms protecting or camouflaging negligent conduct. The Applicable Laws & Legislations The principal laws governing contract in the UK are- the sale of goods Act, 1979, the supply of goods and services Act, 1982, Unfair contract terms Act, 1977 and the Unfair Terms in consumer contracts Regulations, 1994 [1]. However, in case of business-contract (as in this case), the supplier and the buyer can mutually and knowingly declare to impose some restriction clauses or provisions as 'Terms and Conditions' of contracts. Importantly, a trader dealing with a consumer, or dealing with any customer on his own written standard terms of business, cannot exclude or restrict his liability for breach of contract or allow himself to provide an inadequate service unless he can show that the clause satisfies the "test of reasonableness" [5]. Thus, even tough the case is legal; the supplier may not breach any common law duty in the form of protection clauses or terms and conditi

Review of evidence assignment Essay Example | Topics and Well Written Essays - 2250 words

Review of evidence assignment - Essay Example A thorough literature review provides a foundation on which to base new knowledge. For a clinical problem, such as OA, it would likely also be necessary to learn as much as possible about the â€Å"status quo† of current procedures relating to the topic, and to review existing practice guidelines or protocols. Normally, researchers have their research critiqued by peers, consultants, or other reviewers to obtain substantive, clinical, or methodological feedback before implementing the plan (Cormack, 2000, 82-85). Moreover, an integrated and critical review of existing research and theory relevant to the topic should provide a solid rationale and evidence in favour of or against contemporary concepts, practice, or guidelines. The ultimate objective of any research is to undertake a systemic search and collection of data and to analyse and interpret them in order to verify or testify existing knowledge (Clarke, 2004, 100-102). Broadly these data can be classified into two variet ies, numerical and descriptive. Depending on the intended type of data, usually a research is designed into different types, and varieties of information may be revealed. However, irrespective of the type of methodology, critical and systemic review of research can serve two purposes. In that sense, critical reviews are both scientific research and the application of common sense. They serve to identify studies relevant to a particular question, to appraise and assess the eligibility of these studies, and to summarise them, using statistical techniques to combine their results, if feasible and appropriate (Chinnock, Siegfried & Clarke, 2005, 367-369). Research methods are techniques used by researchers to structure a study through which information is gathered and analysed to answer the research question. The two alternative paradigms have strong implications for the research

Cormac McCarthy’s The Road Essay Example for Free

Cormac McCarthy’s The Road Essay Life can be cruel.   In most cases, it squeezes the hell out of us.   Nevertheless, the challenge is to come out unscathed.   But do we always achieve this?   And if so, what do we get out of every excruciating pain we have to endure?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The road to recovery has so many twists and turns.   It is a test of strength but more so of faith.   It is about believing in something we do not even see.   The kind of person we become out of life’s most ultimate test defines who we are.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   How many of us could actually say that living life is a breeze?   Who have not known pain?   Who can claim that life was pure pleasure?   Who has never cried a tear?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   All of us have been tested by time at one time or the other.   We have been bitten by its pangs a couple of times over.   We have been bloodied at countless instances.   We have cried a pail full of tears.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Yet, we continue to breathe.   The sun sets and rises every single day of our lives.   We battle it out today for tomorrow has a challenge of its own.   We have to gain as much strength as we have lost or if possible, much greater.   This is all because pain will not die at the end of day.   Most probably, it will wake up the same morning we open our eyes from sleep. Throughout the course of our life’s struggle we do not usually travel alone.   Someone keeps us company.   Even just for a while, we journey life’s path with a companion.   It makes the burden a lot easier and even more meaningful.   We are reminded that life after all is about building relationships that sees us through the most trying of times. Life gives us people to guide and accompany us as we thread down the road.   Sometimes they live long enough to witness our feat.   But usually they do not.   Nevertheless, they serve their purpose. They provide comfort whenever we are afraid.   They wipe our tears dry and lull us to sleep to regain lost strength.   They give us hope in the most miserable of circumstances.   They teach us to see another day as a chance to turn things around.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When every one else have left, who do we turn to?   When the material wealth we have is none, how can we move on?   When fate turns against us, what is the chance for survival?   When it seems to be the world versus one man, is success hiding beneath the clouds of doubt? Whenever life robs us of our possessions, may we find comfort in knowing that we have not lost it all.   Our family will remain to be the wealth exclusively our own.   Neither fate nor circumstance can take it away from us.   It is something ours, and ours alone.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A father’s love can be the only thing that can make us possibly walk another mile.   It could ease the pain in our hearts knowing that someone is guiding us through.   Whenever doubt seems to restrict every movement we make, let us be reminded that our father’s strength runs through our veins.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The story about a father and a son is not uncommon for many of us.   Universal as a literary theme is its message.   It transcends age, culture, race and tradition.   It speaks a language known by all.   It is something that lives and outlives generations and beyond.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A father and son’s story is about strength.   It is about keeping tears from falling even if you just wanted to succumb and cry.   It is about learning to be a man as fate continues to challenge his ability to remain brave and undefeated. Nothing can be more painful than seeing death happen right through our very eyes.   Nothing can be more frightening than the thought that the next victim could possibly be me.   Nothing can be more frustrating than realizing that tomorrow will just be like any other day of violence and death.   Nothing can be much harder than believing that things happen for a reason.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   How can we possibly live when life on earth seems to be empty, both literally and figuratively?   We all know that it would not always be a bed of roses.   But why does it seem to be usually a bed of thorns?   How much pain can a man endure?   What is the real essence of suffering?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Cormac McCarthy’s novel entitled The Road, is dedicated to his son, John Francis McCarthy. The novel a finalist of the National Book Critics Circle Award for fiction and a recipient of both the James Tait Black Memorial Prize and the Pulitzer Price for fiction unfolds the journey of a man and a boy across a post – apocalyptic panorama.   The background signifies what was left after a great cataclysm made existence on this earth almost unheard of (McCarthy, 2006). Whoever said that life must go on may not know of a lot about surviving death.   Whenever we witness death, it feels like a part of us has also stopped breathing.   It leaves us numb and unaware that the world around us continues to run its course. Life must go on indeed.   This statement must be true after all.   No matter how hard and how unimaginable it may seem we are all compelled to do it just the same.   We cannot pause for a moment and recollect our lost selves before anything else.   Time passes by and once lost, it can never be regained.   Sometimes, we just got to keep on moving no matter what.   Move on and go on and trust that life may lead us to rest right when we need it the most. Death should remind us that life is lived just once.   We may not be able to control what lies on the bend of the road, but we still have to thread it, nevertheless.   Death reminds us that we have to give meaning to our existence.   This is the challenge we all have to face. In the dark tunnel of death, life is the light at the end of it.   It may be seen as a symbol of a cycle.   Every end can be the start of something new.   For every chapter of life that has been told precedes another story yet to unfold. This is but the cycle of life.   It is a never ending story about life and death.   More importantly, it is a challenge of living a life of worth to make death as important.   For death could mean something only if the life lost left a void. There may be times when giving up is all too tempting.   Enduring the most painful events of life is really too exhausting.   These are the moments when we beg of death.   These are the times when life appears to be worthless.   We are sometimes too consumed by pain that we seem to believe that life is hell on earth. Life does not come without pain.   Every once in a while or sometimes a little too often pain is thrown on our way.   Whenever it does, it reminds us that we are very much alive.   It makes us feel so human.   It makes things so real.   The sweetness of pain lies on our ability to bear its bitterness. Even so, life may not really be all about pain and suffering.   We can surely get some sweetness from it when we squeeze it dry.   There is some kind of balance in the world we live in.   Goodness surely lies on some corner.   It may take time and a lot of effort in between, but it is there as it has always been. The most challenging of all circumstances teaches a lesson or two.   Things happen not to make man resolve into thinking that life is a crazy game of pessimism.   While there is ruthlessness, there is goodness. Goodness comes in the most unexpected of packages.   It comes during the most unanticipated of times.   It comes when we have almost given up.   It comes at just the right moment to remind us that it was worth it to hold on. Holding on is oftentimes the only thing left to do.   It may not be the most logical but it could possibly be the most practical.   Some people come into our lives and quietly go but they leave us a message that speaks so clear and sound.   It is from strangers that we gain the wisdom we would not have otherwise known. And this could be the beauty of life.   That after all the pain, we may be able to smile again.   Just when we thought that we can never know life to be kind, someone teaches us the value of optimism.   When gravity seems to pull us down while trying to hold on with all our might, a helping hand extends for the taking. Just when we get so near the end of our rope, let us find comfort that someone is at the other end to take over.     Ã‚  They pull us through when we might have lost all the strength that is left.   They are once a stranger we crossed paths with.   But before the road takes us to yet another bend, each other are no more strangers.   For that walk we shared has left some of the most important lessons we can never forget. Life is hard but we are tougher.   It can take away everything but we can always leave some bit of hope deep inside our hearts.   We may not have anymore tears left to cry.   We may be left with broken bones and battered ego.   But if we continue to struggle along the road and combat every imaginable obstacle there is, we can still be hailed victors of the finest kind. May we not lose hope on the promise of yet another sunrise no matter how painful life has made known itself to man.   Life takes on a whole new meaning when it is lived not for thy self.   A life lived in this way is noble in all the ways that matter. References BBC.co.uk. (2007, April 17). Novelist McCarthy wins Pulitzer. Retrieved February 26, 2008, from http://news.bbc.co.uk/1/hi/entertainment/6563291.stm Chabon, M. The New York Review of Books. (2007, February 15). After the Apocalypse. Retrieved February 26, 2008, from http://www.nybooks.com/articles/19856. Conlon, M. Reuters. (2007, June 5). Writer Cormac McCarthy confides in Oprah Winfrey. Retrieved February 26, 2008, from http://www.reuters.com/article/entertainmentNews/idUSN0526436120070605?pageNumber=1. Empire. (2007, April 2). John Hillcoat Hits The Road An adaptation of Cormac McCarthy’s novel. Retrieved February 26, 2008, from http://www.empireonline.com/news/story.asp?NID=20573. Guardian.co.uk. (2007, October 30). Civilisation ends with a shutdown of human concern.   Are we there already? Retrieved February 26, 2008, from http://www.guardian.co.uk/commentisfree/story/0,,2201594,00.html. Jones, M. (2006). On the Lost Highway. Newsweek. Retrieved February 26, 2008, from http://services.newsweek.com//search.aspx?offset=0pageSize=10sortField=pu bdatetimesortDirection=descendingmode=summaryq=on+the+lost+highway site-search-submit.x=33site-search-submit.y=7 Keller, J. (2007). Oprah’s selection a real shocker; Winfrey, McCarthy strange bookfellows. Chicago Tribune. Retrieved February 26, 2008, from http://pqasb.pqarchiver.com/chicagotribune/access/1246151131.html?dids=12461 51131:1246151131FMT=ABSFMTS=ABS:FTtype=currentdate=Mar+29 %2C+2007author=Julia+Kellerpub=Chicago+Tribuneedition=startpage=1 desc=Oprah%27s+selection+a+real+shocker+. Kennedy, W. (2001). Left Behind. The New York Times. Retrieved February 26, 2008, from http://www.nytimes.com/2006/10/08/books/review/Kennedy.t.html?ex=1189396800en=6d113b5a5cbaf19bei=5070 McCarthy, C. (2006). The Road. New York: Alfred A. Knopf. National Book Critics Circle. (2006). NBCC Awards Finalists. Retrieved February 26, 2008, from http://www.bookcritics.org/?go=finalists

Analysis of Hemingways The Old Man and the Sea

Analysis of Hemingways The Old Man and the Sea A Five-Point Plan Analysis + Theme Description The novel The Old Man and the Sea was written by Ernest Hemingway. It focuses on Santiago, an ageing and skilled fisherman who battles with a colossal marlin in the GulfofMexico. The motifs in the story include: the lions on the beach and crucifixion. In the novel, Santiago frequently dreams about lions on the beach: The first time is on the eve of his fishing expedition, the second one happens when he sleeps amidst his tussle with the marlin, while the third occurs at end of the novel. The lions appear as cubs, symbolizing his youth. When they later appear as adults, they signify great nobility and strength. This provides Santiago with motivation, ambition and vitality that lead him toward accomplishing his purpose. These dreams suggest life’s circular nature: The harmony between opposing forces of nature, which are love and hate, life and death, and destruction and regeneration. The crucifixion imagery is an evident way in which Santiago is equated to Christ.Similar to Christ, Santiago is patient and humble. Moreover, the illustration of the old man struggling uphill with his mast on his shoulders resembles Christ’s walk toward Calvary. There is a clear reflection of Christ on the cross when Santiago eventually lies down on his bed, with his bleeding arms stretched out. The author employs the crucifixion of Christ to exemplify transcendence by reversing defeat into triumph, loss into gain, and death into renewed life. The main theme of the story is heroism. Santiago makes up for his age with his endurance to withstand hunger, pain and isolation. He does not blame the sharks for snatching the marlin, but he acknowledges that it is his mistake to have ventured far inward into the sea. As a fisher who has caught no fish in 84 days, Santiago is fighting against defeat. However, he does not yield because he moves further into the sea than he has ever sailed before. He struggles with the marlin despite his exhaustion and pain. After catching it, he hopelessly fights off the sharks. Whenever the situation gets difficult and he is threatened with despair, he uses various tactics to stimulate his opposition to defeat: He recollects memories of his strength while he was young through dreams, and sometimes prays to God. Santiago has unlimited potentialities in the presence of danger. His potential is realized when he manages to get the giant marlin. However, the outcome is less significant than the struggle as he also chooses to battle with the sharks. As a result, it is not really important that he brings the marlin home; the important thing is he wins the battle, and after the struggle he becomes a hero. The story’s black hole is â€Å"a man can be destroyed but not defeated†. Santiago symbolizes every mans battle to survive. Just like Santiagos attempt to take the marlin to the mainland intact is unsuccessful, no man can escape death. However, through Santiagos struggle, the author illustrates that escaping from death is not the major concern. Santiago sees the words, a man can be destroyed but not defeated† close to the end of his tussle with the marlin. That is to say, victory over the unavoidable does not define a man. Rather, it is his struggle against the inevitable that defines him. Annotated Bibliography Melling, Philip. Cultural Imperialism, Afro-Cuban Religion, and Santiagos Failure in Hemingways The Old Man and the Sea.† Hemingway Review 26.1 (2006): 6-24. According to the Melling, the struggle with the sharks is a significant moment, as Santiago uses a wrecked oar to beat them. Santiagos wish to use a baseball bat instead is crucially important. This source is resourceful, because instead of dramatizing the symbolic and sacred wooden tool of the Afro-Cuban culture, the author uses Santiago to relive the actions of Joe DiMaggio who was an American baseball hero. DiMaggio was a fisherman’s son, and as a child he used to sneak from home to practice with a broken oar at nearby sandlots. Although Santiago does not possess DiMaggios skills, his mind works like that of a baseball player. DiMaggio was popular during the World War II, and his importance was reminded to Americans through a song sung by Lee Browns band. Santiagos interest in DiMaggio was deep, and was the outcome of numerous media coverage during the post-war period. Burhans Clinton S. The Old Man and the Sea: Hemingways Tragic Vision of Man. American Literature 31.4 (1960): 446. According to this source, out at sea, Santiago as a fisherman gains deep insight of himself and of his relationship with the world around him. He views the sea as a woman who gives or withholds great favors. He develops friendship and love for all creatures around him who share dangerous and unpredictable lives. His deepest love for the marlin arises when he recognizes that he must capture it for his profession and pride, and not for his physical need. The author is comprehensive and uses vivid imagery to show that unlike any other fish, the marlin was more of a spiritual entity in Santiagos eyes than a mere physical necessity. He shows that the marlin is Santiago’s worthy opponent. Santiago ultimately kills the marlin because he feels that they are now equals and that the marlin is his brother. The author claims Santiago has a sense of guilt and loneliness for sailing inwards into the sea, only to kill fish that he loved dearly. He believes he betrayed the fish and goes home with an empty sense of victory. Baskett, Sam S. Toward a Fifth Dimension in The Old Man and the Sea. The Centennial Review 19.4 (1975): 269-286. Baskett gives a detailed analysis of The Old Man and the Sea starting from biblical allusions to the aura of strangeness possessed by Santiago, which he claims contributes to Hemingway’s fifth dimensional prose. Baskett lists several examples of how Hemingway uses fifth dimensional prose, such as how Santiago is rarely referred to as â€Å"Santiago† but often referred to as â€Å"the old man†. This source is detailed because he begins to explain the biblical allusions found in Hemingway’s novel. Many comparisons made are between passages in the bible and the Santiago’s dreams about the lions are clear. Psychoanalytic Critical Theory Analysis The Old Man and the Sea is a simple story, but has a deeper message. It speaks of a man’s existence, where tenacity, pride, respect and dreams drive his mission to prosper in the presence of struggle. It is about Santiago’s unconquerable spirit because he stands as a representation of a mind-set toward life, and his expedition offers many lessons. Firstly, a man is not made for defeat. The old man has nothing but a dilapidated shed and a feeble skiff. His skin illustrates his hardships as it is marked with scars, wrinkles and blotches from the sun. Instead of giving up after 84 days of not catching any fish, he sails farther into the Gulf. A man continues to do whatever he must do to the best of his ability, no matter what tribulations befall him. While challenges and setbacks can strip a man of all outward signs of success, still his spirit can remain undefeated. For it can will a man to never give up and to keep on trying. Secondly, a man should not depend on luck. In Santiago’s small Cuban fishing village, he is called salao, which is the worst kind of bad luck. This makes him an outsider and it costs him his partner, Manolin, whose parents prevent him from fishing with him. While Santiago suffers from hunger and poverty, other fishermen successfully have good fish harvests every day. The story shows that anyone can have luck, but not everybody can have perseverance, skill and determination. Santiago knows this and he believes in his ability and not chance. Santiago believed that it was better to be lucky, but he preferred to exact. Thirdly, a man must bear hardship and pain without complaint. At sea, Santiago is faced with the greatest challenge that comes in the form of a huge marlin. Near the edge of his fatigue, his left hand is deeply cut. He washes the cut using the sea’s salt water and lets it dry in the sun. However, the hand refuses to heal and he is compelled to only use his right hand, against the marlin that is longer than his skiff. Santiago simplytakes his suffering as it comes. He is comfortable but suffering, even thoughhe does not acknowledge the suffering at all. Finally, a man seeks inspiration from others. For Santiago, Joe DiMaggio is the person who motivates him. He has traits that Santiago admires and he reminds him that to be successful one has to put all of oneself into a task and endure under difficulty. Review The Old Man and the Sea is a quick and easy read, with outstanding characters and excellent plot.Written in 1952, it is one of Hemingway’s most interesting works. Written in a language of great simplicity, it is the tale of an old Cuban fisherman, who is down on luck and in great suffering in a relentless and agonizing battle with an enormous marlin in the Gulf of Mexico. The author, Ernest Hemingway, recasts in a strikingly modern approach, the classic theme of courage in the presence of defeat. While it is impressive that the entire book tells a story that would usually just take a chapter in an ordinary book, it is also a great way to move the reader who wants something to take place outside of the boat. I would recommend this novel to my peers because of it is enjoyable to read. Pop Culture Connection Old Man and the Sea, is a rich showpiece of literature that is full of intended and assumed symbolism. It is a resource of pop culture: The novel reflects a universal pattern of socioeconomic transformation familiar even today amongst developing countries. In rural Cuba during the 1930s and 1940s, the customary fishing culture that was isolated from the developed world and bound to extended families and closely knit communities started shifting to the material advancement of a fishing industry that was reliant on the modern world for its livelihood. This modern fishing industry was dependent on mechanized methods to guarantee profit, and was less bound to local communities and extended families.Inthe novel, the author depicts Santiago as a devoted fisherman whose expertise is fundamental to his identity, code of conduct, and natures order. However, Hemingway presents the younger fishermen as suppliers of shark livers for America’s cod liver oil industry, who utilize their prof its to buy motorized boats and mechanized equipment, and approach their fishing as a way to progress their material circumstances.

Alexander Graham Bell :: essays research papers fc

General Biographical information Bell was born on March 3, 1847, in Edinburgh, Scotland, and educated at the universities of Edinburgh and London. He went to Canada in 1870 and to the United States in 1871. In the United States he began teaching deaf-mutes, publicizing a system called visible speech. The system, which was made by his father, the Scottish teacher Alexander Melville Bell, shows how the lips, tongue, and throat are used in the articulation of sound. In 1872 Bell made a school for deaf and mute people, in Boston, Massachusetts. The school became part of Boston University, where Bell was a teacher of vocal physiology. He became a U.S. citizen in 1882. Since Bell was 18, he had been working on the idea of transmitting speech. In 1874, while working on a multiple telegraph, he came up with the basic ideas for the telephone. His experiments with his assistant Thomas Watson finally were successful on March 10, 1876, when the first complete sentence was transmitted: "Watson, come here; I want you." The demonstration at the 1876 Centennial Exposition in Philadelphia, Pennsylvania introduced the telephone to the world and led to the organization of the Bell Telephone Company in 1877. Six Major Events  1871 Bell started teaching deaf students in Boston.  1874-75 he began work on his great invention.  Bells attorney had applied for a patent on February 14, 1876  1880 Bell received the French government’s Volta price for the telephone.  1898 Bell succeeded his father-in-law as president of the National Geographic Society.  He died at his estate on Cape Breton Island in Nova Scotia on August 2. 1922. Major Contributions Alexander Graham Bell’s greatest contribution to mankind was obviously the telephone. Alexander Graham Bell invented the telephone in Boston, Massachusetts, in 1876. One year later Bell founded the Bell Telephone Company and began licensing telephone exchanges to route telephone calls through New England. Bell Telephone Company got in a fight with the Western Union Telegraph Company, which had filed a patent for the telephone just hours after Alexander Graham Bell.

Benefits Of Early Retirement :: essays research papers

Benefits of Early Retirement Early retirement is not such a bad idea, but only if itÕs affordable. Today, people who begin this process feel confident that they can live out the rest of their lives comfortably. Still being young enough to enjoy what is earned is another good reason why someone might want to advance into retirement. Also, having good health is another popular reason why it is a good idea to retire early. After working hard, one should reward them self by enjoying what they have worked for. Either off benefits or money allocated throughout the working years, these retirees enjoy what they worked for. Not only do they feel relaxation and enjoyment, retiring early also gives them a sense of accomplishment. Purchasing previously desired land or traveling to a country never visited before are just some examples in which early retirees enjoy the money that was saved. Since the assets are all earned, spending this bonus makes one feel proud for what they worked for and that the working years didnÕt seem like a waste. Something simple such as being young can make someone retire early. Retiring early just for being young also has their advantages. This way, the retiree can explore more areas and get to stay longer because they have more years to enjoy than an ordinary retiree. Also, when someone gets older their health slowly diminish and their ambition to go out and travel also vanishes. Finally, having good health while retired pays off. One would tend to enjoy retirement more if their health were in decent shape. Irritating injuries and irksome illnesses certainly keep the retiree limited while being retired. Ambition to travel and going out and doing things lowers when the health is low.

Reviewing the Necessity of Punishment Essay -- Essays Papers

Reviewing the Necessity of Punishment "From 'On Crimes and Punishment'" by Cesare Beccaria is an excerpt from On Crimes and Punishment. In his address to the public, particularly those in political positions, Beccaria discusses the way we as a society choose to carry out the law. What he calls "useless severity" of punishment encompasses his thoughts on extremes such as capital punishment and the cruelties that we allow our government to inflict upon its own people in a failing attempt to bring order to our society. The death penalty has plagued our society for centuries, perhaps beginning with the idea of human sacrifice that has been turned around as a cycle of never-ending death and cruelty. The writing techniques employed by Beccaria effectively convince his audience that our forms of criminal punishment are nothing more than an unnecessary bad habit. In a debate, one can easily bring their opposition to silence by asking them a question that they cannot answer. Beccaria uses this method to his advantage in his work. He asks a series of questions that can't be easily answered. The lazy reader would much rather have faith in Beccaria's beliefs than sort through the questions and find answers themselves. He asks, "What is the best way of preventing crimes? Are the same penalties always equally useful? What influence have they on social custom?" (64). These questions only lead to more questions. The reader may be able to ponder situations that both promote and discredit any solutions they may have for these questions, leaving them more confused about their own stance. The reader is so wrapped up in trying to answer these questions, that they don't realize that Beccaria himself never answers them. This sly technique encoura... ...lthough the work was written at a time when numerous crimes were punishable by death, Beccaria's work has exceeded his time because his convincing work can still provoke thought on current forms of punishment. His manipulation through questions, lists, and especially word choice effectively convince the reader to give more thought about his position, if not change their own opinion altogether. Beccaria not only gives reasons to oppose extreme punishment, but his gives a solution: "the surest but most difficult way of preventing crime is to improve education(70). So in the end, the reader not only has his propositions to think about, but they are left the idea of education being the end to crime. Works Cited Beccaria, Cesare. "From 'On Crimes and Punishment."' In R. Cosgrove (Ed.), Readings in Western Civilizations (pp. 63-71). Boston: Pearson Custom Publishing.

Energy Efficient And Environmentally Friendly Buildings Environmental Sciences Essay

The undermentioned study is a critical in-depth analysis of Green or Sustainable design. Green architecture is an attack to edifice that reduces harmful effects on the environment and to human wellness. The green interior decorator attempts to continue the natural home ground of Earth by utilizing Earth friendly edifice stuffs and building techniques. There are many factors considered by interior decorators when planing â€Å" green † . The study chiefly focuses on how green design can populate alongside or even replaces current lodging building patterns and the advantages it offers the residents and interior decorators likewise. The capable affair discussed in the study is good known and has been discussed/designed the universe over. Any edifice whether a house or an office could be designed in a manner to protect indoor infinite from external elements, premier illustration being the conditions. In order to accomplish this purpose, different elements such as sophisticated warming, air conditioning systems, airing and appropriate stuffs can be employed. In this manner, immense sums of energy is conserved on a day-to-day footing. Savingss such as these non merely have fiscal benefits to the consumer, but besides to the environment with less harmful emanations being produced than normal energy ingestion. The study is broken down into chapters and will discourse the undermentioned points in item: Introduction on what is Green design and why the demand for alteration History of green design and how it has been used throughout clip, concentrating on stuffs used in the yesteryear and the green motion today Principles of Green design and methodological analysiss incorporated. Examples of Green design. Concentrating on three separate physiques such as ; Refurbished Apartment Block, A house and a Commercial physique. How green design can hold a positive consequence on energy efficient and environmentally friendly edifices. How Designing and making productsA with new advanced thoughts will understate environmental taint, cut down the usage of energy and present the usage of alternate energy. What changes to traditional patterns are being made to accomplish Government marks with illustrations of successful current green edifice undertakings. The alterations required for the hereafter and inquire the inquiry if it is possible for all future edifices to be green. Decision, summarizing the points discussed in the study. Introduction The undermentioned chapter introduces green design and includes definitions on what is meant by green or sustainable design. The chapter besides discusses why the demand to travel ‘green ‘ and the Government marks and demand set by the United Nations. In 1983, the United Nations set up the World Commission on Environment and Development ( Bruntland Commission ) . Then in 1987, the committee published ‘Our Common Future ‘ , which defined sustainable ( green ) development as: Meeting the demands of the present without compromising the ability of future coevalss to run into their ain demands ( MacKenzie, 1991, p10 ) . Sustainability or green design is defined by the Design Council as, ‘delivering the best ( societal, environmental, economic ) public presentation for the least ( societal, environmental, economic ) cost. ‘ In order for a interior decorator to achieve sustainability a holistic attack must be adhered to which trades with the scope of demands indicated by the undermentioned three pillars of sustainable development: Social duty Environmental protection Economic development The place edifice industry started utilizing the phrase green edifices in the late eightiess ( besides referred to as sustainable design ) turning a niche motion of resource efficient places into a quiet revolution, which has easy become an ideal or preferable manner to construct. Basically, Green sustainable edifice design is a bit-by-bit place edifice procedure to understate the negative affects on the environment and which is besides resource efficient. The Green attack is a realistic reply to a assortment of issues that affect all of us in modern twenty-four hours life i.e. altering conditions forms, increasing energy monetary values and weakening H2O resources. Harmonizing to the UK Green edifice Council, which was launched in February 2007, edifices are responsible for about 40 % of our entire C footmark, which contributes to raw material use and waste production. So, you can reason that edifices have a immense impact on the environment. ( UK Green Building Council, [ n.d. ] , [ online ] ) Harmonizing to the Salford University Energy @ the University web site, UK family emanations increased by 40 % between 1990 and 2005 and 44 % of all UKs ‘ CO2 emanations came from domestic electricity ingestion and personal travel. ( University Of Salford, [ n.d. ] , [ online ] ) Unite this with the decrease in natural resources and increase in fuel monetary values, impacting the general population and there is no uncertainty that the UK is making a terrible crisis. ( Wicks, M.Woolas, P, 2008, [ online ] ) Ecological and environmental facets such as conditions, clime alteration and pollution are on the intelligence everyday. The demand for eco-friendly merchandises and lodging is increasing. Furthermore, turning consciousness of the possible impacts of clime alteration is impacting how companies operate and the merchandises they offer, both making new markets and decreasing or destructing bing 1s. Robert and Brenda Vale in their book Green Architecture. Design for a Sustainable Future defines green design as: aˆÂ ¦green attack to the built environment involves a holistic attack to the design of edifices ; that all the resources that go into a edifice, be they stuffs, fuels or the part of the users need to be considered if a sustainable architecture is to be producedaˆÂ ¦ ( Vale, R.Vale, B,1991, p5 ) Harmonizing to the Vales 66 % of entire UK energy use is accounted for by edifices and edifice building and services. This figure suggests that edifice and edifice building are one of the most of import users of energy and resources. In order to undertake issues such as ozone depletion, natural resource wastage, toxic emanations, the edifice design and building services will hold to reexamine all edifice stuffs production, building and transit methods. Insulating places or utilizing low energy visible radiation bulbs will non do much of a difference and cardinal alterations are required. ( Vale, R.Vale, B, 1991, p5 )Chapter 1: Past & A ; PresentThe undermentioned chapter discusses how green design has been used in the yesteryear and the different phases or tendencies it has been through up until the present. The chapter besides discusses some of the enterprises available from the Government to assist people travel green.1.1 HistoryGreen design may sound like a comparatively new const ruct, but the Anasazi Indians in the U.S. built the first green places 1000s of old ages ago every bit early as 700 A.D. Eric Freed writes in book Green Building and Remodeling for Dummies that few of their green place designs included inactive solar warming and chilling airing systems. They were so in front of their clip that they besides found a method for rainwater aggregation for irrigation all of which made usage of natural, non-toxic stuffs such as wood, clay and rock. Although these ancient green design thoughts are advanced and good in front of their clip, it would nevertheless be impossible to utilize them in modern edifice programs but the green places do serve good as an inspiration to builders and designers who are interested in be aftering and planing eco-friendly green places and communities. Natural, recycled, non-conventional and non-toxic edifice stuffs can be merely every bit successful in footings of run intoing the criterion needs of a edifice while besides furthering sustainability and cut downing wellness jeopardies on its residents. Constructing design has been through a figure of phases throughout history. The first being the increasing sturdiness and length of service of the stuffs used. Early edifice stuffs were delicate, such as foliages, subdivisions, and carnal fells. Soon after, more lasting natural stuffs such as rock, lumber and clay were used. Then eventually, man-made stuffs such as brick, concrete, metals, and plastic were being incorporated. Another tendency was the demand for larger edifices with considerable tallness, which was achieved by building stronger stuffs and by cognizing of how these stuffs interacted with one another to acquire the most out of them. Another tendency was to command the inside of the edifices such as the environmental facets like air temperature, visible radiation and sound degrees etc, factors that affect human comfort. Finally traveling towards the usage of powerful machinery alternatively of worlds in the edifice building procedure and how by utilizing these methods wo uld cut down energy.1.2 Past DecadesBy 1980, the green edifice motion was merely get downing to be organised but because energy monetary values were low, people did non see the demand to salvage and hence really small advancement was made. The motion was get downing but was still a long manner from the thoughts formed in earlier decennaries. ( The doctrine of sustainable design, p29 ) . Advocates for sustainable design faced extra barriers and Green design thoughts were difficult to come by. Green stuffs were more expensive and difficult to happen. Peoples did non hold sufficient cognition and because there was non a demand for Green, errors were being made. These blends of factors were non formulas for rapid growing and hence Green was no longer seen as the in-thing. ( The doctrine of sustainable design, p30 ) .1.3 The twenty-first centuryThe 21st century is where green or sustainable design truly lifted off and peculiarly this decennary will expected to be known as the decennary that green design became chief watercourse. Peoples are gaining that edifice in green consequences in healthier better edifices that are more cost-efficient in the terminal and sometimes cheaper in the short tally every bit good. The design of edifices has changed throughout the old ages but the intent of edifices has remained changeless. Building or places provide safety, heat and shelter. Recently, comfort degree demands by residents of edifices and places have significantly increased. The demand for greater comfort degrees in edifices have led interior decorators to pretermit green stuffs and alternatively choose for mass produced stuffs and incorporating energy supply distributed from a centralized power beginning which has increased the human habitation. Architects and builders now recognise the demand for more sustainable and energy efficient edifices. Building Regulations are altering rapidly and the Government has proposed alterations to Building Regulations and hold stated that edifices constructed between 2008 and 2016 will hold to utilize renewable energy and do usage of sustainable merchandises and stuffs. The purpose of these ordinances is to cut down the environmental impact from both populating in edifices and the existent edifice procedure whilst increasing comfort degree for residents.1.4 PresentIn an attempt to take down the UK ‘ C footmark, the Government, late launched a strategy called the Low Carbon Building ‘s Programme through its Department for Trade and Industry ( DTI ) web site. The Government introduced this enterprise to run into national and International demands to cut down pollution, therefore cut downing the effects of clime alteration. The programme has been set up to offer homeowners and community group ‘s grants to put in merchandises that derive energy from renewable beginnings and hence cut down the use of power efficaciously within their places. The available grants are helpful to homeowners who would wish to travel green because these merchandises are in early phases of mass use and be given to be rather expensive. ( Department of energy and clime alteration, 2010, [ online ] ) The Carbon Trust, a non-profit Independent Company set up by the Government that works with concerns to cut down emanations has launched an enterprise called the Low-Carbon Building Accelerator ( LCBA ) . The undertaking of the LCBA is to seek to rush the acceptance of enterprises such as grant in order to finish undertakings in a low-carbon and cost effectual mode for commercial edifices and their renovation. ( Carbon Trust, 2011, [ online ] ) As we can see from the above the UK Government have started the ball peal and are making their spot to acquire people to travel green and get down utilizing sustainable design methods. However, what are these methods and will these methods be incorporated in mass building processes? In order to reply this inquiry, foremost we need to look at the rules of Green design and how these have been used so far.Chapter 2: Green Design PrinciplesThe undermentioned chapter discusses the many rules of Green design and although there are many definitions for green or sustainable design the following from the Building Services Research and Information Association ( BSRIA ) sums it up absolutely: ..The creative activity and responsible direction of a healthy built environment based on resource efficient and ecological rules†¦ ( Sustainable Architecture, 2002, [ online ] ) The above definition combines energy efficiency with the impact of stuffs on residents. BSRIA categorise Green principles as the followers: Enhancing the natural environment Understating non-renewable resource use Understating the usage of toxins With consuming natural resources and the ever-increasing cost of energy, utilizing green edifice schemes is going more of import. A well-designed green edifice should concentrate on how it uses energy and the systems that installed to cut down energy ingestion as good the usage of environmentally friendly stuffs. There are many rules of Green architecture and design, which are considered when traveling green. Sustainable or Green designed, built and managed edifice, are reduces the negative impact on the environment. There are legion manner of constructing a house, offices or schools, but the finest physiques should include the undermentioned: Energy Efficiency Solar Panels Water Efficiency Heating and Cooling Systems Insulation Airtight and Ventilation Building Materials Local Recycled Materials Indoor Air Technology Zero or Minimal Waste User Management The Location2.1 Energy EfficiencyIn order to cut down the public-service corporation cost without the demand to considerably cut down use, energy-efficient merchandises should be incorporated into the design. Energy salvaging merchandises, such as LED bulbs, possibly cost a little more to purchase than the mean incandescent bulb, but they are energy efficient and have a longer lifespan.. Harmonizing to the BBC energy salvaging bulbs requires 70 % less energy than standard visible radiation bulbs. Using an energy salvaging bulb would cut down mean one-year energy use from 700kwh to 150kwh, which is a immense decrease of 550khw. The tabular array below ( figure 1 ) show comparing between normal and energy salvaging light bulbs.Comparison of incandescent, CFL ‘s and LED bulbsFig 1: ( Comparison of incandescent, CFL ‘s and LED bulbs, [ n.d ] . [ on-line ] ) Low Energy ingestion is a cardinal component of green constructing design. Making usage of energy beginnings like solar, air current is going progressively of import. Heating, air conditioning and airing are normally a edifice ‘s biggest energy costs, so basic patterns like chairing summer and winter thermoregulator scenes makes a large difference. Besides integrating efficient contraptions like those with Energy Star enfranchisement can travel a long manner and organize the ideal. Windows besides play a really of import function when planing green edifices. High quality, ternary glazed insulating Windowss are every bit every bit of import as window arrangement. Correctly placed Windowss allow plentifulness of daytime and heat during the winter months which reduces visible radiation and heat use, therefore salvaging on measures.2.2 Solar PanelsBuildings can utilize solar panels in order to cut their C footmark. To cut down energy costs the Sun ‘s angle and its waies in different times of the twelvemonth are taken into consideration.Successful inactive solar design is the procedure of warming and chilling a edifice of course with no trust on mechanical systems. The regional location, form, edifice landscape, orientation, insularity and window size are of import factors to see when inactive solar systems are used to heat and chill a edifice. ( Energy Saving Trust, 2011, [ online ] ) In order to maximize utilizing the Sun ‘s heat at place, a south-facing way is advantageous. To accomplish this end stuffs and elements such as a tiled floor, internal heat shops and a brick chimney can be fitted, which is exposed to direct sunshine during the twenty-four hours. Windows if possible should be built and placed confronting South in order to allow the Sun inside the house in the winter because in summer, the Sun passes overhead at midday and its way in the southern sky is on lower place in winter. ( Solar Trading Post LLC [ Online ] ) . Another method to forestall heat loss is to hold an over hanged roof. In ice chest countries, the north side of the house can be built into a hillside to cut down more heat loss. In warmer parts, the incline need non be as steep. ( McRae, 1999-2010, [ online ] )2.3 Water EfficiencyIt is of import that H2O efficient merchandises do non hold a negative impact on consumer life styles. Different types of merchandises are available on the market which consume less H2O and do non give design. With the demand for H2O efficient devices built into planning ordinances, interior decorators can find a edifice ‘s H2O efficiency demands. There are plentifulness of merchandises available on the market that have been tried and tested and are of good quality and design every bit good as being H2O efficient. Integrating water-saving plumbing fixtures and suiting, such as low-flow lights-outs, lavatories and spigots, will besides do considerable nest eggs in H2O use. ( Water Efficient Buildings, [ n.d. ] , [ online ] ) Around 30 % of the entire H2O use in places is from utilizing a lavatory flower. Water-efficient dual-flush lavatories use merely four liters of H2O with decreased flushing and six liters for a full flower comparison this to the traditional individual flower lavatory which can utilize up to 13 liters. ( Waterwise,2011, [ online ] ) As discussed above there are many H2O salvaging devices and adjustments available on the market like flow restrictor flow sinks and showers but others are still being introduced, like the reuse of non-septic H2O from sinks and showers to blush lavatories and irrigate landscapes known as Grey H2O use. Some green edifice designs besides use rainwater, roll uping it and hive awaying which is so used to supply potable H2O or aid cool the edifice. ( G, J.Burnes, J,2009, [ online ] ) Other methods to cut down H2O usage include the design execution of plumbing or warming and chilling systems.2.4 Heating Storage and Cooling systemsMore frequently than non, the ground for edifices non being more energy efficient is that the warming and chilling system are usually designed individually from the edifice procedure. If the warming or chilling system is non thought of in the design procedure so these are by and large bought as external merchandises. Using technological warming and chilling contraptions can be really expensive. ( Thomas, 2005, p39 ) When planing a house, the clime should be considered for energy-efficient places. The clime of the site will assist to make up one's mind whether the demand should be more focussed on heat or chilling. This will find what types of warming and chilling systems are most good. ( McRae, 1999-2010, [ online ] ) Majority of people build their houses in order to utilize less energy so some might non put in a proper warming system believing they will non necessitate it. However, the house will non be comfy without any warming system. Solar panels can supply heat but they can non heat the H2O and hot H2O is indispensable so alternatively of a full warming system, interior decorators can integrate a little warming unit onto a airing system. ( Brinkley, 2007, [ Online ] ) A2.5 InsulationMistakes in edifice design and building will let heat and cold to come in the house. The solution to decide this affair is by sealing the place ‘s thermic envelope, which separates the living country of the place from the outside infinite. Insulation can supply the undermentioned benefits: Prevent blowing energy in places. Saves money and energy resources Additions comfort degrees by keeping a consistent temperature inside the house, Walls, floors and ceilings are unbroken heater in the winter and ice chest in the summer. The entire sum of energy consumed or saved will depend on assorted elements such: Regional clime, size and construction of the house Heating and chilling systems efficiency ; Energy ingestion by residents. Proper insularity can salvage edifices money and energy efficient edifices will be even more of import as public-service corporation measures addition. ( Desjarlais, 2008, [ online ] ) The outer bed of a edifice is made up of different stuffs, which may hive away, absorb or is heat opposition. Considerable sum of heat loss is through the roof ; therefore the roof of a edifice requires proper insularity. Wide scope of insulating stuffs are available on the market for houses and homeowners can use for Government grants of up to 100 % of the cost of insularity. ( Internet Marketing Kent Ltd,2010, [ Online ] )2.6 Airtight and VentilationIn every measure of the design procedure, the airtight job should be good thought-out which can hold a great consequence on the measure of air escape. The interior decorator should place the right place of the air-tight barrier in early phases of design and should be clearly thought of in the edifice programs. The air-tight barrier is a changeless line around the edifice that divides heated and unwarmed infinites. It is paramount that the builders understand the importance of air-tight barrier and besides how it is to be incorporated and keep its unity. ( Choice Domains Ltd, 2010, [ Online ] ) Mechanical airing systems are indispensable because green edifices typically have really low degrees of air escape, so the lone manner to acquire rid of stale air is to put in a good airing system. Unfortunately, a immense figure of mechanical airing systems are designed or installed in bad conditions. ( Holladay, 2010, [ online ] )2.7 Building MaterialsaˆÂ ¦A edifice signifier is of import from an energy point of position. If possible, a edifice should be solid, with a low surface country to volume ratio, because the edifice ‘s surface is the primary factor through for heat loss. ( Making causes, 2010, [ online ] ) A truly good stuff to utilize when traveling green is Aluminium. There are many advantages in utilizing aluminum such as ; it can be used many times and is non-toxic, cut down noise, stronger, lasting and anti-corrosive. Using stuff for walls which absorbs heat is an of import factor when traveling Green. There are several methods to cut down or forestall heat loss through walls. One method is to utilize Ceramic wall tiling which can replace wallpaper. These tiles look clean and come in many colorss and designs. Another method is Wall Cavity Insulation, which is the procedure of make fulling the air infinite between the two beds of brick with permeable stuff. Government grants are available for house proprietors who wish to put in pit wall insularity. Last, a Biological filter infected armored combat vehicle made from fiberglass which is designed in a manner which does non foul environment, equipped with bactericidal system, anti-leak, lasting, easy to put in, and does n't necessitate particular intervention. There are many edifice stuffs which can cut down pollution, non hold a negative impact on the environment and which should be considered when planing and building in a sustainable procedure.2.8 Local Recycled MaterialsMaterial use is really of import when it comes to planing a green edifice but the interior decorator should besides see where the stuff comes from. Locally sourced stuffs use less energy in transit and assist the local economic system. Recycled stuffs lessen the demands to utilize new stuffs, extinguish waste and usage less energy. It is as though every twenty-four hours, some advanced, new sustainable edifice stuff for green edifices comes on-line. For illustration, recycled or reclaimable stuffs from older edifice which are to be demolished or local stuffs such as crushed rock, and rock, that can be gathered from constructing sites. These recycled stuffs besides have the added benefit of incorporating small or no toxic substances and are derived from sustainable beginnings.2.9 Indoor AirHarmonizing to the EPA ( Environmental Protection Agency ) indoor air can be up to 100 times more contaminated than out-of-door air. Indoor air quality plays an of import function in people ‘s wellness. Reducing pollution and indoor air quality betterment is overriding, particularly in edifices that are to a great extent populated, such as offices and houses. ( UK Indoor Air Quility, 2010, [ online ] ) Volatile organic compounds ( VOCs ) from some adhesives, man-made cloths and pigment are a well-documented wellness jeopardy. Using HVAC and not Volatile Organic Compound ( VOC ) stuff decreases the odor of new stuffs and are less harmful to human wellness. ( Buchdahl, 2002-2004, [ online ] )2.1o TechnologyThe Governments ‘ program to do all new places carbon free by 2016 can be achieved by utilizing Technology. We live in a technological epoch with day-to-day promotion in this field. ( BBC News, 2006, [ online ] ) A important part of Britain ‘s energy end product is used on power, heat and illuming for places. In order to cut down this use and to run into Governments mark of C free places, the interior decorators have to do usage of cutting-edge engineering. An interesting article in the Telegraph newspaper about the latest green engineering says interior decorators should utilize engineering, which fits the state of affairs they are covering with and should be assessed on an single undertaking footing, or else they will neglect on the three of import demands of cutting C emanations, cost decrease and client satisfaction. ( Eccleston,2008, [ online ] ) . There are many different types of engineering available today to interior decorators. Harmonizing to the NHBC ( National Housing Building Council ) there are 11 different types of engineering which interior decorators can take advantage of such as solar systems, fuel cells, renewable heat power systems and little graduated table hydroelectric engineerings. These peculiar engineerings are designed with cost-efficiency and C salvaging benefits in head with factors like geographical location, consumer nest eggs and Government be aftering ordinance taken into consideration.2.11 Zero or minimum WasteDoes Green edifice ever have to be new edifices? No-some green edifices are non new at all. In fact, they are older edifices that have been modified for reuse and have incorporated green thoughts. Adaptive edifice reuse, like turning an old warehouse into lodging, is merely one illustration of how smart design can cut down the waste flow from building, every bit good as the waste generated dur ing edifice tenancy.2.12 User Management and MaintenanceSo we have a latest all green edifice that does non impact the environment like traditional houses but that would intend nil if the residents did non pattern sustainable life. What would be the point of life in a ‘green ‘ house if the users for illustration did non exchange of the visible radiations when non in usage to salvage energy or did non recycle their waste? Populating in a Green edifice requires a lifestyle alteration and on-going engagement in sustainable life from residents.2.13 The LocationThe pick of location consideration of reuse or rehabilitation of bing edifice is overriding when planing in a sustainable procedure. The undermentioned points should be considered by interior decorators before get downing building: The edifice should non be constructed in sensitive home grounds like wetlands or old growing woods. Many new green edifices are wittingly built over past contaminated industrial sites. Buildings should be designed and constructed near coach and train Stationss, which should promote public conveyance use. Buildings should be designed with space-efficiency in head. Physiques with less infinite and smaller auto Parkss are likely to be more energy-efficient. Ideally landscaping should integrate non-invasive native workss, which can bring forth nutrient. Site design whether it is a new edifice or a renovation of an bing edifice should work together with sustainable design to finish a successful undertaking. ( WBDG Sustainable Committee, 2010, [ online ] )Chapter 3: Examples of Green Buildings in UKThe undermentioned chapter provides illustrations of green edifices in the UK. There are many illustrations to take from but the writer has highlighted some of the most recent undertakings.3.1 Apartment Block DevelopmentBelow is ( Fig. 2 ) is a significant low-energy lodging strategy developed by a company called Citu, who turned an empty 1930s art-deco construction in to a multi-award winning low C sustainable development called the Greenhouse.Fig 2. ( Greenhouse, Leeds, 2010, [ online ] )The Greenhouse in Leeds is a radical green development undertaking, which incorporates the latest pioneering environmental sustainable methods that are like no other in the UK. The refurbished edifice is designed as a multi-use infinite which includes fla ts for occupants and office infinite for companies. The edifice incorporates many different types of functionality and uses the latest engineering to cut C emanations and do it energy efficient and economical. The edifice has an energy public presentation certification A evaluation, which is achieved utilizing the undermentioned methods: High degrees of insularity for the air-tight barrier. Solar panels and air current turbines installed on the roof Land beginning heat pump. Building direction system which transports air from hot countries to where warming is required. Heat recovered in the summer is besides used for H2O warming The edifice besides incorporates the following green design rules which are discussed in inside informations below.3.1.1 Water EfficientGrey H2O is recycled from sinks, showers and lavatories and Rainwater is harvested from roof patios which is filtered so reused to rinse apparels and flush lavatories. These methods together with H2O efficient contraptions would cut down H2O use 80 liters per individual per twenty-four hours compared to 148 liters of mean use. In add-on to this, the flow restricted lights-outs and shower caputs are fitted throughout the edifice as standard together with double flush lavatories decrease H2O use without compromising public presentation.3.1.2 Natural Material Reuse and RecyclingKitchen worktops are made from sustainable Bamboo which matures in 7 old ages, and the remnant or cut out worktops recycled and used as sink screens and can besides be used as chopping boards. Locally sourced 100 % wool is used for the rugs which are fitted above the recycled carpet pad. To salvage clip and cost for off-site waste sorting, skips for different types of stuffs were placed on site, which would recycle about 85 % of waste accumulated each month. Every level it fitted with recycling installations and incorporate bins are provided for dividing reclaimable and non-recyclable waste.3.1.3 TechnologyTechnology is used widely within the edifice to expose the edifices overall energy use. Energy efficient LED proctors are fitted in the response country to expose entire energy ingestion of the edifice and to promote occupants to work as a community to diminish the entire energy use. ( Lane, 2010, [ online ] ) Besides another great advanced sustainable characteristic is that recycled and non-recycled waste is calculated and displayed on resident Television screens so residents can see how much they have recycled and what they need to make to increase recycling. Equally good as supervising their waste on Televisions occupants can besides supervise their electricity use and maintain an oculus on their H2O use. Daily, hebdomadal and monthly energy and H2O ingestion is displayed on screen in Kilowatts and Litres every bit good as how much it is bing them. The purpose of this information is to seek and cut down energy use and do occupants cognizant of their day-to-day activities. Energy salvaging visible radiations which use LED bulbs were installed to cut down energy use and hence lessening public-service corporation measures.3.1.4 Health LivingApartments are fitted with floor to ceiling Windowss which are designed in order to utilize maximal possible daylight.A The edifice besides counteracts the job of prohibitionist or stale air from air conditioning systems by utilizing good airing system to invariably go around fresh air throughout the edifice. The edifice is besides kitted out with an on-site gym equipped with different types of equipment tailored for all types of workouts.A The advantage of holding an on-site gym is that it encourages interaction between occupants and office workers, and therefore helps develop a stronger community. Another great characteristic of the edifice is the on-site coffeehouse which sells newly baked staff of life and sandwiches every bit good as fresh java which of class ethically sourced. The cafe besides sells locally produced healthy organic food.A Residents and office workers can bask their ethically sourced nutrient in the shared courtyard which once more encourages is designed to convey the together.3.2 Green Housing DevelopmentFig 3. ( Threshold Centre, Dorset, 2010, [ online ] )The Threshold Centre in Dorset is one of UK ‘s first co-housing sustainable life strategies developed in 2008. The Centre takes the thought of green life to another degree. The purpose is to cut down C emanations by altering the manner people live in order to populate in harmoniousness with the environment. ( Lane, 2010, [ online ] ) The followers are some of the green thoughts incorporated into the physique: Electricity such as lighting and airing is derived from Solar panels Heating and hot H2O is provided by a zero emanation Biomass boiler system The ‘Green Travel Plan ‘ introduced so occupants can auto portion, therefore cut down pollutions from autos and heighten communal life ethos Residents can turn their ain healthy green goods in the communal gardens Residents portion electrical contraptions such as rinsing machines and deep-freezes which is infinite efficient in the places and cut down energy ingestion. Wide scope of waste can be recycled on-site. The above are merely some of the sustainable methods discussed. The Threshold Centre is a really good illustration of green life and surely interior decorators and developers can larn from this really good illustration. ( The Threshold Centre, 2010, [ online ] )3.2.1 Commercial DevelopmentPresently a new Green development is approaching completion in Manchester at MMU All Saints ( See Fig. 5 below )Fig.4 ( New MMU Business School, 2007, [ online ] )The concern school is a alone construct and the undermentioned methods are merely some of the Green rules incorporated into the physique: The edifice is supported by three towers which reside under a individual glass roof, which lets in natural visible radiation. Land beginning heating pumps along with big Solar panels will bring forth power for the edifice. The diamond shaped edifice has Windowss which are glazed so that colorss and forms of the glass invariably change throughout the twenty-four hours. A rainwater reaping system has been setup to feed H2O into the chief edifice H2O supply ( see Fig 6 below )Fig 5. ( MMU Business School Rainwater Harvesting System, [ Online ] )Three illustrations discussed above are all different but they provide an penetration on what types of undertakings are being developed presents. They are alone but they use the same green methodological analysiss discussed in this study.Chapter 4: Incorporating alterationThe undermentioned chapter discusses what alterations are required to traditional patterns in order to accomplish Government set marks to cut UK ‘s C footmark and the alterations required for the hereafter. The treatment revolves around the undermentioned countries of duty when it comes to planing Green: The Designer Government Policies Partnerships and Collaboration Education4.1 The Interior designerInterior designers have a major function in the edifice building industry as service suppliers. They besides have to understand their wider function which recognises that being a interior decorator is non merely about planing a good merchandise but besides to determine societies in such a manner that reduces or minimises the negative impact of industries on the environment. In order to carry through the challenges set, the interior decorators have to be educated in multi-disciplines sectors such as Architecture and Construction etc. An attack to dedication to continual acquisition and encompassing alteration and patterns is required if they are to run into these challenges. ( Health and Safety Executive, [ n.d. ] , [ online ] )4.2 Government policiesIt has long been recognised that the Government has a function to play in act uponing how we use resources and guaranting a sustainable hereafter. The UK Government has established ethical codifications o f pattern. The Government is under force per unit area to cut down the states carbon footmark of 34 % by 2020. In order to cut down emanations the Government has setup administrations to cover with the issue. The Government is actively advancing green development by offering grants to house proprietors to integrate green engineering and stuffs into their places. The Government late unveiled a green transmutation strategy in Manchester for Britain ‘s places. The strategy is the largest of its sort and the purpose is to offer betterments to places such as better warming systems and pit wall insularity. The lodging association will pay for the cost upfront and so the renter will pay for the cost by the nest eggs they will do throughout the twelvemonth. The strategy will do alterations to 2,500 places within Greater Manchester and hopefully pave the manner for 260,000 places. ( Communities and Local Government, 2011, [ online ] ) The Government is besides integrating Green design rules such as recycling paper waste, pressman ink cartridges, and utilizing effectual energy efficient illuming to cut down energy use in public sector edifices is directing out a positive message to companies and householders likewise. Besides bit by bit more public and private sector administrations are join forcesing with service suppliers that have clear environmental policies that take into history sustainable concern procedures.4.3 Partnerships and coactionAs discussed above, interior decorators need to use new methods and patterns which may take them beyond their current degree of expertness. Interior designers must be cognizant of issues such as the environment and current progresss in the wider processes of green design. They need to maintain in melody with new developments, for illustration by reading up on publications in the field of green design or holding close dealingss to environmental bureaus and consultancy houses. The demand in design to cut down negative environmental impact in a new physique will necessitate close coaction with 3rd parties such as ; building companies, applied scientists, technological experts and local Government governments will be important. ( MacKenzie, 1991, 158-9 ) Lack of multi sector partnerships and coaction in the preliminary phases of undertaking design could take to non run intoing demands and therefore failure to accomplish a green undertaking.4.4 EducationThe National Qualifications Framework ( UK ) sets out degrees for all undergraduate survey. For illustration the architecture capable benchmarks make it clear that environmental issues and sustainable design faculties are to be studied but the art and design faculties cover environmental issues in contextual surveies but do non clearly refer to sustainable design in the course of study. ( Directgov, 2011, [ online ] ) Students need to be taught what impact design and fabrication procedures can hold on the environment and how to follow sustainable design methods. Courses in Design should include the impact of design on the environment. As discussed above multidisciplinary coaction is of import and should be promoted. Students early in their classs should be encouraged to join forces and portion thoughts with pupils on other design, technology and building classs. The pupil needs to develop a wider point of view on how design processes fit into context such as ; societal, economic and political. To achieve an apprehension of these issues a theoretical attack that reaches beyond environmental issues is required. For illustration, The Royal Society of Arts one-year pupil awards ( RSA Directions ) , provide pupils chances to work in multi-disciplinary squads to develop undertakings which are advanced, inquiries current patterns and demonstrate sustainable design methodological analysiss. ( RSA,2010, [ online ] )DecisionGreen Low-cost edifices are designed to run into assorted marks. In order to make this end, different factors must be considered, such as: Using high degrees of insularity Alternative energy use High-performance Windowss. Strongly sealed building Sophisticated warming and chilling system Air conditioning systems Good Ventilation systems. Recycling Energy efficiency should do houses more low-cost by take downing the operating cost for residents. By integrating proper airing systems, the indoor air quality can be improved enormously. The differing types of building stuffs and low care are besides of import. Long permanent organic stuffs are more expensive to buy but the residents will salvage money on energy measures in the long tally. Choosing technological systems and stuffs with the least impact on the environment is the most important consideration in green low-cost edifice. The interior decorator should hold sufficient cognition be able to rede their clients on green design rules and how these new physiques can be energy efficient. Besides the interior decorator should be able to reassign the clients ‘ green demands into world by integrating the latest pioneering sustainable methods and engineering. The methods discussed in this study such as green reclaimable stuffs, solar and air current panels, waste direction systems, and H2O efficient adjustments and contraptions should be considered. A edifice can merely be genuinely sustainable when both the design and building procedure work together in partnership. Both facets of the physique should be carefully planned and detailed by the undertaking designer. The environment and site location are major factors to see when planing in a sustainable procedure. These factors should assist the interior decorator make the right determination on how the current ecology of the country can work in tandem with the new green development. Existing physiques which are largely located in urban countries, the interior decorator should see recycling or recycle on site stuffs where possible and as for the location, the local conveyances construction should be taken into consideration. The assorted parties involved in the whole design procedure such as the interior decorators, builders, local governments and residents need to work together to make a successful green undertaking. Green design thought has to get down in the schoolroom. Education is the key to future green developments and pupils should be taught sustainable methods in order to develop green edifices in the hereafter. Knowledge plays a major function in keeping green edifices, residents should be educated on green life rules and do them gain that what they do straight affects the environment. There are many illustrations of green development in the UK. It seems as though interior decorators are now believing ‘green ‘ and with the debut of new C cutting Torahs, they are left with small pick but to travel green. The study realises that Green design and building can populate alongside traditional lodging units and it seems as though that hereafter edifices are sing green design methodological analysiss and procedures in every facet of both the design and building procedure. Worlds are gaining that old ages of disregard on the environment has to alter and they need to get down populating peacefully with the environment. Hopefully the study shows that green design and building is more than the choice of recycled or organic stuffs and involves a greater scope of concerns. Mass green development is really possible and the chance is at that place to plan and build energy efficient and environmentally friendly places and workplaces which do non compromise design but uncover our human ability to accommodate to alter and continue the natural balance of the beautiful universe.