Monday, September 30, 2019

Fin 516 Quiz 2

1. | Question 😠 (TCO D) Which of the following factors would increase the likelihood that a company would call its outstanding bonds at this time? (a) The yield to maturity on the company's outstanding bonds increases due to a weakening of the firm's financial situation. (b) A provision in the bond indenture lowers the call price on specific dates, and yesterday was one of those dates. (c) The flotation costs associated with issuing new bonds rise. (d) The firm's CFO believes that interest rates are likely to decline in the future. e) The firm's CFO believes that corporate tax rates are likely to be increased in the future. | | | Student Answer:|   | (b) A provision in the bond indenture lowers the call price on specific dates, and yesterday was one of those dates. |   | Instructor Explanation:| Answer is: b Chapter 20, pp. 810 – 815 | | | | Points Received:| 20 of 20 | | Comments:| | | | 2. | Question 😠 (TCO D) The State of Idaho issued $2,000,000 of  seve n percent  coupon, 20-year semiannual payment, tax-exempt bonds  five years ago.The bonds had  five years of call protection, but now the state can call the bonds if it chooses to do so. The call premium would be  five percent  of the face amount. Today 15-year, five percent, semiannual payment bonds can be sold at par, but flotation costs on this issue would be two percent. What is the net present value of the refunding? Because these are tax-exempt bonds, taxes are not relevant. (a) $278,606 (b) $292,536 (c) $307,163 (d) $322,521 (e) $338,647 | | Student Answer:|   | (a) $278,606 Cost of refunding: Call Premium = 5% (2mil) = 100,000 Floatation cost = 2% (2mil) = 40,000 Total investment outlay = 140,000 Interest on old bond = 7%/2(2mil) = 70,000 Interest on new bond = 5%/2(2mil) = 50,000 Savings = 20,000 PV of savings, 30 periods at 5%/2 = 418,606 NPV of refunding = PV of savings – cost of refunding = 278,606 |   | Instructor Explanation:| Answer is: a Chapter 20, pp. 810 – 815 Call premium: 5%  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Old rate: 7% Flotation %: 2%  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   New rate: 5% Amount: $2,000,000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Years: 15Cost of refunding: Call premium = 5% ($2,000,000)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $100,000 Flotation cost = 2% ($2,000,000)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $   40,000 Total investment outlay:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $140,000 Interest on old bond per 6 months:   Old rate/2 ? Amount =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $70,000 Interest on new bond per 6 months:   New rate/2 ? Amount =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $50,000 Savings per six months:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $20,000 PV of savings, 30 periods @ new rate/2 = $418,606 NPV of refunding = PV of savings – Cost of refunding = $278,606    | | | | Points Received:| 20 of 20 | | Comments:| | | 3. | Question 😠 (TCO D) New York Waste (NYW) is considering refunding a $50,000,000, annual payment, 14 percent  coupon, 30-year bond issue that was issued  five years ago. It has been amortizing $3 million of flotation costs on these bonds over their 30-year life. The company could sell a new issue of 25-year bonds at an annual interest rate of 11. 67 percent  in t oday's market. A call premium of 14  percent  would be required to retire the old bonds, and flotation costs on the new issue would amount to $3 million. NYW's marginal tax rate is 40 percent. The new bonds would be issued when the old bonds are called.What will the after-tax annual interest savings for NYW be if the refunding takes place? (a) $664,050 (b) $699,000 (c) $768,900 (d) $845,790 (e) $930,369 | | | Student Answer:|   | (b) $699,000 Old Interest: 50,000,000(. 14)(. 60) = 4,200,000 New Interest: 50,000,000(. 1167)(. 6) = 3,501,000 Difference is 699,000 |   | Instructor Explanation:| Answer is:   b Chapter 20, pp. 810 – 815 Old interest:   $50,000,000(0. 14)(0. 6) =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  $4,200,000 New interest:   $50,000,000(0. 1167)(0. 6) =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (3,501,000) Net annual interest savings  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   $699,000    | | | Points Received:| 20 of 20 | | Comments:| | | | 4. | Question 😠 (TCO E) Financial Accounting Standards Board (FASB) Statement #13 requires that for an unqualified audit report, financial (or capital) leases must be included in the balance sheet by reporting the: (a) residual value as a fixed asset. (b) residual value as a liability. (c) present value of future lease payments as an asset and also showing this same amount as an offsetting liability. (d) undiscounted sum of future lease payments as an asset and as an offsetting liability. e) undiscounted sum of future lease payments, less the residual value, as an asset, and as an offsetting liability. | | | Student Answer:|   | (c) present value of future lease payments as an asset and also showing this same amount as an offsetting liability. |   | Instructor Explanation:| Answer is:   c Chapter 18, pp. 738 – 740 | | | | Points Received:| 20 of 20 | | Comments:| | | | 5. | Question 😠 (TCO E) In the lease versus buy decision, leasing is often preferable: (a) because it has no effect on the firm's ability to borrow to make other investments. b) because, generally, no down payment is required, and there are no indirect interest costs. (c) because lease obligations do not affect the firm's risk as seen by investors. (d) because the lessee owns the property at the end of the least term. (e) because the lessee may have greater flexibility in abandoning the project in which the leased property is used than if the lessee bought and owned the asset. | | | Student Answer:|   | (c) because lease obligations do not affect the firm's risk as seen by investors. |   | Instructor Explanation:| Answer is:   e Chapter 18, pp. 740 – 745 | | | | Points Received:| 0 of 20 | | Comments:| | | | | |

Sunday, September 29, 2019

Islam Traditions

Islam is a tradition of love and submission to God that ultimately strives for peace. The ancient religion emerged in the seventh century and was able to appeal to the public through its deeply entrenched attitudes to peace. Islam’s constant endeavour for peace can be presented through its ancient traditions and sacred texts, history and historical events and current practices and contemporary events of the religion. The sacred texts of Islam are the Quran, which contains the revelations from Allah and the Hadith, which outlines the way of the prophet Muhammad. These sacred texts are fundamental to Islam and it is through these texts that Muslims formulate an understanding of peace. This is reflected through the Quranic statement: â€Å"O ye who believe! Come, all of you, into complete peace and follow not the footsteps of evil. Surely he is your open enemy. † (2:208) Despite the world of violence and belligerence that Muhammad was born into, his approach to the ethics of war and peace differed from the prevailing tribal culture of the time. Muhammad’s attitude with regards to the concept of peace was one of active non-violent resistance and open defiance of persecution by non-believers. The essence of this is represented in the Quranic verse: â€Å"The recompense of evil is punishment like it, but whoever forgives and amends, he shall have his reward from Allah; surely he does not love the unjust. † (Sural al-Shura 42:40-43 ‘The counsel’) The history of the religion emerged in Mecca, the birthplace of Muhammad, and later in Medina. Medina was situated on one of the Middle East’s principal trade routes and is home to a large religious shrine and sacred site known as the Kaaba. It was here that that the news of the new prophet was carried from distant lands. One of the most historical events within the history of Islam was the death of the prophet Muhammad in 632 CE. After Muhammad’s death, Abu Baker; Muhammad’s successor and father in law, along with three other ‘rightly guided’ caliphs led the early Muslim community to further success and rapid growth. There is some dispute, however, between the Shi’i and the Sunni branches of Islam as to who is the rightful successor of Muhammad. Shi’is believe that Ali, Muhammad’s closest relative and fourth caliph is indeed the true leader or imam of the Muslim community. The Muslim objective of worshipful submission to God is practiced through the five pillars of Islam. These five duties are a unifying force for Muslims all over the world. The ‘pillars of faith’ are described as the declaration of faith, daily prayer, obligatory almsgiving, fasting in Ramadan and the pilgrimage to Mecca. These everyday practices demonstrate how the individual, through their current, personal devotion, strives for peace. Within Islam, the concept of peace is twofold. Firstly one must achieve peace with God and therefore with oneself; in order to secondly, be at peace with the rest of the world. Islam teaches the importance of strengthening one’s individual relationship with god. Sufism, an ancient mystical movement that marks the spiritual dimension of Islam stresses the importance of the Muslim transcending their base desires and worldly attachments in order to fully allow God’s light to enter their heart. This further reinforces that there can be no universal peace until inner peace and submission to the will of God is achieved. Islam notes that those who strive for peace will experience positive consequences from god. These positive actions can only be experienced by people if there is peace in the world, as written in the Quran. â€Å"Enter it [al-janna] in peace and justice. † (15:46) the place referred to in this verse is the Islamic concept of the ultimate paradise, or essentially heaven. This shows that the qualities for al-janna or the ultimate paradise for which all Muslims aspire are peace and justice. Muslims acknowledge that humans can have a tendency towards aggression, violence and greed. Jihad is the internal struggle against evil temptations in order to fulfil Allah’s desire for peace throughout humankind. It is the Muslim’s duty in the world to do good and prevent harm and evil in every way, therefore jihad essentially runs through all aspects of a muslim’s life. Contemporary Islam unfortunately faces a great amount of criticism and suspicion from the western world. This is due to misunderstandings of the religion, as well as extremist groups that believe that they must fight and act in violence in order to achieve peace for Islam. This contradicts the majority of Muslims, who constantly try to portray peace and kindness to the world, as the Quran informs them to do. And those who believe and do good are made to enter gardens, beneath which rivers flow, to abide in them by their lord’s permission; their greeting therein is, peace! † This reflects the positive consequences that are promised to Muslims who act peacefully throughout their life. It also further reinforces that acting in a way of peace, justice and goodwill will eventually have positive advantage s for all Muslims. Because of such contradictions, Australian Muslims in particular join in initiatives established to increase non-Muslim Australian’s knowledge of the religion. Through these initiatives and through increasing the dialogue between Muslims, Christians and Jews; contemporary Islam attempts to inform the world of their peaceful intentions. It is in the interest of many Muslims to conduct peaceful campaigns such as marches and protests that publically condemn war as well as showing that they do not condone the behaviour of confused, violent and extreme Islamic behaviour. There are a myriad of Muslim organisations for peace activism that contribute to educating people-as well as getting people together to speak up for peace and non-violence. Some of these organisations are: The Coalition of Women for Peace, Muslim Peace Fellowship, Muslim World Initiative, and the World Assembly of Muslim Youth. These organisations clearly show that the majority of the contemporary Muslim community are striving for both peace in Australia, and peace in the world. It can therefore be said that Islam, rich in its ancient history and contemporary practices, is a religion that constantly strives for peace in the world and peace in the minds of all followers.

Saturday, September 28, 2019

Feasability assignment to establish a bakery deli in downtown

Feasability to establish a bakery deli in downtown Connellsville pa 15425 - Assignment Example But like a hit song that made its way to the top of the music billboard during the first weeks and months of release, foods and services have its own duration of a peak popularity and savoring public acceptance. This is one natural weakness in the trade that we seek to improve and consequently be on top. That is where we will venture out to be creative and consistently popular. In this feasibility study and research, we propose to meet the needs and challenges of Connelsville residents, who are as discriminating as the uniqueness and individuality of choices and lifestyle in this area of some 9,500 permanent residents and transient visitors and plain travelers from one city to another numbering by the hundreds every month. 2 Executive Summary. A number of reports, findings, sample survey questionnaires and other important considerations follow in the next pages of this presentation. Except for food, excitement and product acceptance has its own peak and climax. Foods and drinks stay forever so long as life itself permits. The more challenging task is how to keep customers eating and satisfied and remain on top. In such very competitive and diverse entrepreneurship as foods and beverages,, uniqueness in both taste and looks, cleanliness and customer-friendly services are the major considerations. They form part of every marketing strategies to start a food business and its eventual expansion. One of the main ideas of establishing this business or any similar endeavor for that matter, is by starting small and growing big. In that respect, quality control takes a primary role in the shelf and baking areas. We will create and introduce new-to-your-senses menus of panera bread style similar but more innovative than those casual-setting, low-priced, quick-service chains nationwide. In order to be different, we must take advantage of the potentials normally present in starting a business such as introducing a new tradition in creative, tasteful and healthy bread makin g Connellsville style. Ambitious as it may seem, but creative bread making is tantamount to a daily changing menu. We can follow through by remaining true and humble to our vision of customer satisfaction and value for money food provisions and services. 3 Introduction. Establishing the business in a strategic area in Connellsville takes so much preparations and planning to ensure a high rate of success. This includes choosing the right location and hiring of the best and creative people. This portion of the report will take a lot of problem solving by anticipating them and facing them ahead of time even before it can present itself as a problem. One of the most effective ways to solve a problem is to anticipate and discern them. In such important areas as human resources, snags can be prevented from setting in with periodic programs of business-family bonding, camaraderie, dialogue and constant communications. As much as time and finances permit, a reward and systems of recognition , no matter how simple and inexpensive can do a lot of magic to the morale and efficiency in day-to-day operations. What you give to them always have a good habit of returning back double in terms of loyalty, efficient and more productive services. Food business is issue-sensitive business. Some of the problems that we may find hard to overcome are negative comments from customers, real or

Friday, September 27, 2019

Sandel, Doing the Right Thing Assignment Example | Topics and Well Written Essays - 250 words

Sandel, Doing the Right Thing - Assignment Example Sandel presents an array of moral dilemmas, some of which are real while the others tend to be hypothetical. In that context the moral dilemmas presented by Sandel culled from the real life are more interesting, especially the moral dilemma regarding the awarding of Purple Heart to the veterans suffering from psychological injuries. This is because such moral dilemmas tend to take the collective social conscience to another level of debate and makes it grapple with issues that are hitherto not considered or are ignored. In that context a discussion on ethics is necessary because the democratic societies do time and again have to deal with issues and make decisions pertaining to those issues, which have an element of virtue and morality attached to them. Sandel’s discussion of ethics tends to relate to Weston’s discussion of ‘counterfeit ethics’ as both the discussions tend to delve on the intense debate and moral counterarguments imminent on the ethical reasons backing practical decision

Thursday, September 26, 2019

In 2007, a change of canadian market by the influence of global Essay

In 2007, a change of canadian market by the influence of global warning - Essay Example Millions of acres of Canadian land are turning red due to the rapid warming. A beetle is playing havoc with the forests and it is suggested that this beetle needs to be swept across the Northern Mountains so that it could be killed by the severe cold weather of the place. Other officials in certain areas of Alberta are doing their best to set the forest on fire so that somehow or the other this beetle could be killed once and for all. Global warming has also threatened the fisheries segment within the Canadian society and for doing the things right it is pertinent to understand that Canadian oceans need to grant permission to the restricted number of boats on the fishing grounds and everyone must not be allowed to boat for the sake of catching fish. With this issue, salmon are starting to appear in those areas where they did not use to be in the first place. Furthermore, they have disappeared from the places they used to be. The climate change can have lasting effects on the industries that are existent within Canada whereby the productivity levels could hit an all time low. Furthermore, there would be the problems in the line of the basic living conditions and not to forget the amenities which would not be easily accessible and indeed made available. The change brought by the global warming would indeed have a bad taste in the mouth as far as the Canadian trade and relevant markets are concerned. There would be issues like high oil prices and the like in the coming eras. With that one can easily expect the cost of living to increase to alarming levels and not only that but also the spending would increase as would be the case with the inflation levels which would hit the doldrums. Global warming is something that can have lasting impressions on the whole of the Canadian society if not only a select segment within it. Canada needs to respond to the threat of global warming in a head

Wednesday, September 25, 2019

International Strategic Supply Management Term Paper

International Strategic Supply Management - Term Paper Example It is the responsibility of the Management to encourage all positive activities by individuals that leads to the attainment of the organizational goals and discourage all negative activities that proves to hinder the attainment of the organizational goals. All managers must have a single minded focus on attainment of the organizational goals. The strategic management process means setting the strategy for the organization. It can also be defined as the process by which managers make a set of strategies that will enable the organization to perform better, leads towards goal accomplishment and attain distinctive competitive advantage over the competitors. Strategic management is the on going process that evaluates the business, market and industries in which the organization is involved, evaluates its competitors, and then set goals to meet all the present and future competitor’s and then re-evaluate each strategy made. organization culture, organization image, type of business, Organizational structure, Key staff, Access to natural resources, Operational efficiency, Operational capacity, competitors, Market share, Financial resources etc plays a great role in setting organization’s strategic management process. Financial market is a place which allows buying and selling activities, there are many manufacturers and consumers available in the market. There are many products available of same type hence that raises competition in the market. The organization must set strategies that will enable them to attain distinctive competitive advantage over their competitors. Organization must realize that in today’s world innovation is the key. As all the producers are constantly trying to get an edge over the other producers in market. The organization must have the best knowledge about the market before setting their Strategic

Tuesday, September 24, 2019

Analysis and interpretations of Glaxo Smithkline Beechem' financial Essay

Analysis and interpretations of Glaxo Smithkline Beechem' financial statements - Essay Example ed his laxative pills business in England in 1842 Following its successful business, Beecham started the world’s first factory for manufacture of medicines at St Helens in England in 1859. In 1885, Thomas Beecham’s company became the first to get electricity in the area St Helens two years after the company set up its headquarters at Silver Street and Water Street in 1885. Beecham’s production of laxative pills reached 1 million per day by 1913. In 1945, it became Beecham Group Ltd with the merger of Beecham Pills Ltd and Beecham’s Estates Ltd. In 1972, Beecham’s scientists introduced its research product Amoxicillin, a widely used antibiotic till today in 1972 (GlaxoSmithkline). 4 Smithkline Allen and Handburys Ltd’s predecessor Plough Court Pharmacy was started by Silvanus Beevan in London in 1715. John K Smith started his first drugs store in Philadelphia in 1830 and his brother George joined him in 1841 to form John K Smith & Co which was later joined by Mahlon Kline as a bookkeeper in 1865 to become Smith and Shoemaker. He took additional responsibilities as a salesman and added many large businesses as its customers which resulted in the formation of Smith Kline and Company in 1875 in recognition of Kiline’s contribution to the business. The new company acquired French firm Richards and Company in 1891 garnering in a wide range of consumer brands. In 1929, it was renamed as Smith Kline and French Laboratories to mainly focus on research. In 1950s, the company introduced anti-psychotic drug chlorpromazine which revolutionized treatment of mental illness and became the first generation central nervous system drug. In 1952, the company brought out the time-released drug of dextoamphetamine sulfate (Dexedrine) and used it in Spansule which was novel... This research talks about Glaxo Welcome and Smithkline Beechem, the four companies whose histories date back to eighteenth century formally merged in 2000 to become GlaxcoSmithKline Plc (GSK). Thus, GSK was incorporated in December 1999 under English Law and shares were listed on the London Stock Exchange and the New York stock exchange. Eventually in December 2000, GSK acquired Glaxo Welcome Plc and Smithkline Beecham Plc.The synergy coming from their joining together since the year 2000 has been responsible for their growth ever since till today. The company has maintained the turnover at  £ 28.4 bn as in last year although earnings per share have sharply declined to 32.1 p from 109.1 p in last year. R & D expenditure was at 14 % of the company’s total sales. There has been 20 % growth in the sale of Horlicks in India, Sensodyne tooth paste has been the fastest growing toothpaste brand during the last five years, 1.4 bn doses of vaccines have been supplied to 179 countries and 24 % of the sales turnover comes from emerging markets excluding USA, Western Europe, Canada, Japan, Australia and New Zealand. Its business model has been â€Å"a balanced synergistic business with multiple growth drivers supporting a core pharmaceutical operation†. Vaccines for Malaria at the stage of phase III trials are ongoing in 7 African countries. It has been planned to supply 300 m doses of Synflorix, the vaccination for pneumococcal illness at a reduced price during the next decade to the developing countries in continuation of the supply of the vaccine to Kenya in the past.

Monday, September 23, 2019

Reforming the U.S. Corporate Tax System to Increase Tax Essay

Reforming the U.S. Corporate Tax System to Increase Tax Competitiveness - Essay Example Center of discussion in this paper is taxation as the means by which the sovereign body raises income through collection from natural or juridical persons to defray the expenses of the government so that the latter could perform its functions. Without taxes, the government cannot exist as it will not be able to deliver the services expected from them by the constituents. Although one of the fundamental powers of the State, the exercise of the power of taxation however should not be abused. Certain principles must guide its application so as to make it as equitable and efficient to all stakeholders as it must be. Since taxation generally depends on income, taxes should be proportionate thereto and should not go beyond the net income; otherwise, the same would constitute as part of the expense already that could deprive the income-earner of the fruits of his labor. However, certain rules and practices in the taxation system of the United States appear to violate the principle of equity . This results to resentment, loss of bigger revenues, lesser capital investments in the country, and ultimately, deprivation of better economic life for the citizenry. There are two (2) kinds of international tax systems: (i) worldwide; and (ii) territorial. The United States system of taxation is classified as worldwide as it imposes taxes on all incomes derived by the United States domestic companies within and outside its territorial jurisdiction. However, the United States allows tax credits of tax payments made by these companies in country where the income or profit was produced. This was made in order to avoid the apparent double taxation of the same income. This tax credit is allowed only up to the extent of the tax rate imposed in the United States. Thus, if the tax paid in a foreign country based on the income derived by a United States domestic company therein is much higher than the tax supposed to be collected by the United States, the difference thereof is not chargea ble against the other tax liabilities of said domestic company. This however, is generally fair and the United States has no fault on this aspect. The problem however lies with respect to businesses made by domestic corporations in another country which practices territorial system of taxation. Territorial system of taxation is a form of taxation wherein domestic corporations are taxed only for income derived within the country’s territorial jurisdiction. Hence, income derived by the domestic corporations from outside the country is tax-exempt. Here, the problem lies with the global competitiveness of companies incorporated in the United States which, as mentioned before, practices worldwide system of taxatio

Sunday, September 22, 2019

Hate crime a moder phenomenon Essay Example | Topics and Well Written Essays - 10000 words

Hate crime a moder phenomenon - Essay Example Therefore, the objective of this study is to conduct a comprehensive review of related literature to somehow close the gap in current scholarship about hate crime. Another objective is to broaden these analyses to other contexts, such as cultural and social. Moreover, defining, measuring, and explaining hate crime is challenging. After reviewing and summing up several of the most important theoretical points of view and conceptual themes in the first chapter, this study discusses the actual difficulties related with data gathering. The second chapter will discuss that even though empirical findings and research literature are still insufficient and mainly descriptive, current investigations have embarked on relating hate crime incidents to population movements, economic developments, and modifications in the political setting. The third chapter will lay out the strengths and weaknesses of descriptive methods that are commonly applied in studying hate crimes. Then the last chapter will present the study’s policy implications and recommendations. Those trying to grasp or understand the origins and nature of prejudiced violence are prone to disillusionment by existing literature of discrimination, racism, and prejudice. Even though numerous academics seek to clarify behavioural expressions of intergroup violence, this scholarship is governed by the exploration of beliefs and attitudes (Broyles 2009). Research after research explores how adults consider racial/ethnic groups or policies intended to promote minority welfare (Sears, Sidanius, & Bobo 2000), usually depending on surveys to measure what is diversely termed xenophobia, intolerance, racism, or prejudice. Even though researchers evaluate prejudice in more and more refined ways, they pay quite little attention to the investigation of bigoted behaviour and attitude, aside from voting conduct (Broyles 2009). Behavioural expressions of discriminatory figure more notably in the attempts of social

Saturday, September 21, 2019

Project on Haleeb Milk Essay Example for Free

Project on Haleeb Milk Essay Dairy Queen Milk is a product of Haleeb Foods. Haleeb Foods is a largest company in Pakistan’s dairy industry. Haleeb Foods is one of the organization competing in the UHT Milk industry. There is a big room for development in dairy industry in Pakistan. UHT milk although costly but people know about the milk importance and its quality. Now, there are many products are available in the market regarding UHT milk but Haleeb found that there is a gap between upper class and lower class, so, Haleeb decided to introduce lower price milk with best quality and UHT treated milk for those whom can not afford high price milk. Dairy Queen is Haleeb another standardized and homogenized pure UHT Milk with 3. 5% fat and 8. 9% solid non fats. At an affordable price it has won the hearts of consumers everywhere. It is available in 6-layered Tetra Pak Fino Packaging, introduced for the first time in Pakistan and has 2 months shelf life. Government of Pakistan is now focusing on dairy industry. RD department of Haleeb Foods is continuous watching the market trend and the development in dairy industry. Strategy of the dairy queen is to provide UHT milk for those whom cannot afford high price milk and capture the share of the market. Dairy queen milk has no competitor in terms of actual condition of the packaging and price. So, we can say that there is no strategic group of dairy queen milk. It is unique product available in the market with its low price positioning. Government polices makes it easy to enter in this market but technology, availability of raw milk, and process makes it difficult for the up coming companies in this industry. Although, middle and lower class is the target market of the dairy queen but its quality and packaging attract the upper class as well. UHT treated milk is dependent on the production of the healthy animals and availability of raw milk. As the competition is concerned, there are many companies in the particular industry and they are competing with each other with price, positioning, packaging and availability. This is time of advertising because when customer knows about your product then he will be welling to purchase that product. Haleeb Foods Limited has hired Red Communication Arts as their new advertising agency which will be handling the following accounts: 1. BEVERAGES: Haleeb Good Day, Haleeb Funday, Tropico, Tropico Nectar, Candia, Candy Up, Haleeb Labban 2. Corporate account. Now, mostly companies are using these tools to promote their products and image as well. Total share of packed milk is 4% and 96% is for loss milk. Turnover of Haleeb is 9. 2 billon. Haleeb Rashmi is also providing profit to the company because this is low cost product and it has its own packaging. It’s daily sale is 11000 litter per day. As market share is concern, Haleeb got 44% last year, Nestle 43%, Good Milk 4. 5% and Norpur 10% last year. So, Competitor of Haleeb is Nestle because there nick to nick competition. Nestle has long rang product line as compare to Haleeb. When we talk about the gaps there is a gap in the implementation gap in strategies. Availability gape and awareness gape is still there and now company is going to eliminate these gapes. As we know that industry growth rate is 25% in the dairy industry. Now, the company’s focus is on the gross profit and company is doing the things to increase the gross profit. The cities which are very important in terms of sale share are Multan, Sahiwal, Fasil Abad, Gujranwala, and Rawalpindi. These cities are providing 60% to 70% sales of Haleeb. There are some problem from the customer side and distributor side. Dairy Queen has fino packaging and its shape is not convenient for the customer. It has three lair packaging so, leakage problem is from the distributor side. Now, the best strategy is penetration in maximum household and increase the awareness of the brand. This will be possible through activities and promotions. Tactical advertising will be best for the promotional activities of the Dairy Queen. ENVIRONMENT OF DAIRY INDUSTRY INTRODUCTION Dairy farming is an agro-based activity, buffaloes and cows can be raised for milk production in an organized manner for commercial purpose. For this project, animals can be purchased from the animal markets or breeders in Sahiwal, Sheikhupura, Faisalabad. More than 70 percent farmers hold less than 5 acres of land. Dairy farming may prove a profitable business for small landholders. They can also grow fodder on their land to feed dairy animals, without disturbing the main crop. Dairy farming is one of the best projects if professionally done on small land holdings. The return of the land used for feeding animals is higher as compared to land used for traditional cropping. The economical size of the herd is 50 animals, which will grow into 180 animals within a few years. Cows are also proposed in the herd, as they are high yields and efficient converters of feed into milk. This herd would consist of 75 percent buffaloes and 25 percent cows. A cow, on average, yields 14 litters milk a day over a lactation period of 305 days whereas the buffalo, on an average, yields 10 litters a day over a lactation period of 280 days. Pakistan is the fifth largest milk producer in the world. Milk production is 28 million tonnes from 125 million heads. Milk is used for drinking, tea, desi ghee, yogurt and butter making. Milk is also used to make Khoya and different types of sweets. Milk processing companies use milk as a raw material to formulate different types of milk for example pasteurized milk, UHT milk, condensed milk, skimmed milk, milk powder, etc. Different value added products like yogurt, ice cream, butter and cheese are also produced from the raw milk. The daily consumption of milk in Lahore is 2 to 3 million litters and that of Karachi is 4 million litters. The demand for processed milk has increased its share in quality conscious consumers. During the last two decades, processed milk has achieved 4 percent share in the milk market of Lahore, which is growing to about 4. 5 percent per annum. Therefore, metropolitan cities are the major markets for the sale of milk. With the every passing day, dairy products are becoming costlier because live stock farming has not scientifically grown with the increase in population and also it did not match with the pace of urbanization. Recently, milk prices in Karachi increased without any reason. In a short time of two years, milk prices have gone up from Rs 20 per liter to Rs 25, showing a 25 percent increase. Moreover, meat prices have also risen to about 25 percent in the last six months. In such a situation, the only way to control prices is to develop the dairy industry on scientific lines, which will not only provide meat and milk in abundant quantities to the domestic consumers but extra quantities can also be exported. In spite of having a large population of livestock, the country is spending some $40 million annually on the import of formula milk only, which is the highest amount spent by any country in the world on this particular commodity. Currently, there are some 160 varieties of infant formula milk available in the markets. â€Å"The milk processing companies have reduced supply of their tetra pack milk products in the domestic market for last couple of weeks in an apparent bid to increase the prices of processed milk on the pretext of short supply. According to market sources, milk-processing companies working in formal sector including Nestle, Haleeb, Dairy Queen, Pakola, Olper, and Good Milk had increased prices of their milk products on September 15, 2005 from Rs34 per litter to Rs35 per kg. Later on, these companies raised processed milk rates on February 6, 2006 from Rs35 to Rs36 per litter in retail market. â€Å"It was the second consecutive upward revision in prices by these companies in a short span of four months,† General Secretary Karachi Retail Grocers’ Group Fareed Qureshi told The News. â€Å"There is no autonomous authority or effective institution in the country to protect rights of consumers and to check frequent and unjustified price hike of different commodities. Neither Monopoly Control Authority (MCA) now renamed as Competition Authority nor local governments took stringent measures against hoarders, adulterators and profiteers to safeguard the interest of consumers,† a consumer said. Some three months back fresh milk sellers increased prices from Rs28 per litters to Rs30 per litter at retail and Rs26 to Rs28 per litter at wholesale level despite repeated warnings by the City District Government Karachi (CDGK), who fixed official rates of fresh milk at Rs26 at wholesale and Rs28 per litter at retail. A market source said in the past whenever these companies increased prices of their products they curtailed their supplies as a first step and then increased prices. Though Pakistan is the fifth largest milk producer in the world producing around 28 billion litres of milk annually, it is still importing milk powder and condensed milk. Out of total production only 5 percent milk is processed on hygienic lines whereas shelf life of the remaining 95 percent un-processed milk is very short and due to unavailability of proper storage facilities most of milk produced goes waste. Government has allocated around Rs230 million for development of dairy industry in fiscal budget 2006-07. The sector has been allowed duty free import of dairy and livestock-related machinery and equipment (not manufactured locally). Moreover dairy sector has been exempted from sales tax besides of withholding tax. In order to reduce the cost of packaging of dairy products, the duty on imports of raw materials and intermediary goods used in the manufacture of packaging material has been reduced to 5 percent. † DAIRY INDUSTRY ISSUES â€Å"LAHORE: Experts and representatives of leading players from private sector addressed various issues pertaining to dairy industry at a seminar on Dairy Farming for Profit here on Monday. The seminar was organized by the Pakistan Dairy Development Company, commonly known as Dairy Pakistan and Pakistan Initiative for Strategy Development and Competitiveness (PISDAC), a project for private sector development in Pakistan, funded by USAID. Speaking on the occasion, Anthony Christiansen, the CEO of Dairy Pakistan, said that Pakistan is the third largest producer of milk in the world with a total production of 32 billion liters of milk a year. This makes its value even higher than the combined value for wheat and cotton. To boost this vital sector, he added, a number of initiatives are underway, including milk collection and chilling projects, Joint Milk Collection Pilot Projects, research and capacity building and many more. He further said, We are also working on safety standards, dairy sector research work and strategy development by evaluating the significance of the sector in terms of contribution to GDP, employment and importance to serve as a vehicle to alleviate poverty especially among the rural population. He informed the audience that these initiatives were being taken in line with the recommendations of a Strategy Working Group (SWG), which was constituted by Federal Minister for Industries, Production and Special Initiatives, Jahangir Khan Tareen, to develop Diary Sector Development Strategy. Faisal Farooq, Chairman Dairy Pakistan, highlighting various milk-marketing options, said that to improve the dairy sector, we are emphasising on close coordination with key stakeholders across the dairy value chain as well as with partners from educational institutions, government and private sector. The Head of Agriculture Wing, Bank of Punjab, Moazzam Maneka briefed the participants on the financing tools and options available for the dairy and agriculture sector. The dairy farming experts and representatives of many leading players from private sectors also spoke on the occasion and discussed at length the issues related to the dairy industry including, milk marketing options and potential for dairy farming on a larger scale. Dr M Ashraf from Nestle Pakistan enlightened the audience on issues relating to animal health, farm layouts and shed designs and other speakers emphasised that dairy farming could be very profitable if full attention was paid to important factors such as employment of skilled farm management, high quality feed and breeding cows with high production capabilities. The seminar ended at a positive note with high hopes for the development and growth of the Pakistan’s dairy sector. † INDUSTRY DEFINITION BROAD DEFINITION When we look into milk industry as a broad definition, this industry operates in a fashion where raw milk is distributed in two main streams. ? Open ? Packaged This open milk is further distributed and transferred to different areas, which include the same area of production, households, urban and rural areas. Packaged milk is further processed through different types of processing techniques to produce different categories of packaged milk that will be categorized and defined in our narrow definition of milk industry. NARROW DEFINITION. Focusing towards our main industry and closing down our definition more narrow, we see that packaged milk being broken down to different categories starting from UHT milk, pasteurized milk, poly-pack milk, bottled milk, etc. Therefore, the industry which we have taken in narrow definition is packed UHT milk. UHT means Ultra Heat Treatment. In this process the milk passes through 140 degree centigrade in 3 seconds and then immediately cooled to 20 degree centigrade in the next 5 seconds, which in turn kills all the bacteria. This is the most sophisticated and advanced process in the world. At Haleeb Foods Limited we use the indirect method of UHT meaning that milk is heated by steam passing through stainless steel pipes outside milk. All other brands in Pakistan use the direct method of heating that is by injecting steam in the milk, this adds water content in the milk, where as indirect heating in fact evaporates water from the milk. PRODUCT COMPONENT MODEL CORE The core product or benefit is milk associating energy and health for all ages of people, men and women. BASIC Basic product is something that is sterilized and pure to use, so we can say that UHT treated milk is a basic form of our core product. As its containing the factor of purity and safe ingredients with preserved milk quality and features. AUGMENTED UHT milk is now coming with different flavors for the kids, then it has also been augmented through different packaging that are being used by different companies, trying to get potential out of UHT milk market. POTENTIAL MARKET UHT treated milk can be given with some extra hygienic ingredients such as nuts and other energetic ingredients to make it more hygienic and healthy to use product. FLOW OF MILK CHANNELS HALEEB FOODS COMPANY PROFILE. Building an excellent reputation over the years, Haleeb Foods continues to be at the forefront of product and packaging innovation. By the grace of God, it has achieved market leadership in several food categories with a very strong portfolio, consisting of leading national and international brands – Haleeb, Candia, Dairy Queen, Tea Max, Skimz, Tropico and Good Day. Apart from its extensive nationwide distribution networks, Haleeb Foods is also serving several export markets including South Korea, Bangladesh, Afghanistan and the Central Asian states. Haleeb Foods has the distinction of being the first company in Pakistan to use Tetra Pak’s novel packaging formats, Tetra Brick Aspetic (TBA) and Tetra Fino Aseptic (TFA). Haleeb Foods has also introduced a number of unique products previously unknown to the Pakistani market, like Haleeb Labban, delicious traditional lassi (buttermilk) prepared with pure thick milk and yogurt, Candia Tea Max, cardamom flavored tea whitener, Candia milk, packed in distinctive food grade plastic bottle, and Haleeb Good Day, 100% pure and natural fruit juice, free of added sugar, artificial flavors and preservatives. All this and more makes Haleeb Foods Pakistan’s number 1 and fastest growing packaged food company. As of fiscal 2005, its annual turnover is Rs. 7. 2 billion. INTERNATIONAL CERTIFICATIONS Haleeb Foods’ products are made with great care, and marked with our quality seal of recognition. We are the only dairy company in Pakistan that undertakes 21 rigorous quality control tests on every portion of the milk collected by our teams. These internationally recognized tests are used to check for: a) adulteration, b) microbiological contamination and c) adequacy of nutritional contents. All processes, from preparation to quality assurance to packaging, are undertaken employing state-of-the-art technology and equipment. Therefore, we take great pride in the fact that Haleeb Foods is the only food company in Pakistan that has the following international certifications of quality and prestige: HACCP (in process controls for safer products) ISO 9002 (better quality for greater customer satisfaction) ISO 14000 (environment-friendly operations) COMPANY’S MISSION STATEMENT. Build Branded food business to improve quality of life by offering tasty, affordable and highly nutritional products to our consumers while maximizing stake holders value COMPANY’S VISON STATEMENT Most Innovative and fastest growing food company offering products enjoyed in every home every day COMPANY’S VALUES ? Enterprise ? Empowerment ? Accountability ? Trust ? Teamwork PRODUCT LINE DAIRY PRODUCTS HALEEB BUTTER Haleeb Butter is the best natural source of Vitamins A D for everyone, and by far the ideal way of starting yet another busy day. It is rich in its taste and revitalizes your energy for a long tiresome day. Shipping Units ? 20g pack: 300 packs/carton ? 50g pack: 120 packs/carton ? 100g pack: 60 packs/carton ? 200g pack: 30 packs/carton ? 1000g pack: 1 pack/carton HALEEB ASLI DESI GHEE Haleeb Asli Desi Ghee is obtained from pure milk through the traditional procedure of heating butter slowly. Haleeb Asli Desi Ghee is free from all artificial ingredients, it has pure and natural taste and is nutritionally preserved. Shipping Units ? 0. 5 kg pouch: 10 packs/carton ? 1 kg pouch: 5 packs/carton? 1 kg tin: 6 tins/carton ? 5 kg tin: 2 tins/carton ? 16 kg tin: 1 tin/carton HALEEB CREAM The premium cream processed hygienically from pure fresh milk, Haleeb Cream is luxuriously rich in its thickness and nutritional value. It promises the richest assortment of tempting toppings, delicious desserts and creamiest coffee with its unique taste, also great for eating with bread etc. Packed in 6-layered Tetra Pack Brick Aseptic packaging. 6 months shelf life. Shipping Units ? 250 ml: 27 packs/shrink-wrapped tray ? 65 ml mini pack: 24 packs/dispenser ? 6 dispensers/carton HALEEB YOGURT. Haleeb Plain Yogurt meets the highest quality standards and gives consumers unmatched quality, freshness and taste with every spoonful. Offered in 450g, 200g and 900g packing, with a freshness seal that keeps the product attributes fresh throughout its life. Shipping Units ? Plain Yogurt 450 gm: 12 Units/Tray ? Plain Yogurt 200 gm: 24 Units/Tray ? Raita 250 gm: 24 Units/Tray HALEEB TEA MAX In tune with the Haleeb Foods tradition of providing consumers high quality and value added products, Haleeb Tea Max is the ideal choice for all tea and coffee lovers. Tea Max is special milk that provides a rich taste in your beverage. It is also available in the unique and delicious cardamom flavor, packed in a 6-layered Tetra Pack Brick Aseptic packaging. Shipping Units ? 200 ml (plain) pack: 27 packs/carton ? 200 ml (cardamom) pack: 27 packs/carton HALEEB CREAM (with honey) Haleeb Cream with Honey is an exclusive treat: delicious thick cream fortified with the goodness of pure honey, making a tempting spread on bread. Enjoy it anytime and exude energy and freshness whole day long. It is packed in a 6-layered Tetra Pak Brick Aseptic packaging. Shipping Units ? 65 ml mini pack: 24 packs/dispenser ? 200 ml: 24 packs/tray. UHT MILK HALEEB MILK Consumers everywhere know that only Haleeb Milk makes the best tea ever because of its thickness. Haleeb is pasteurized, homogenized, and standardized pure UHT milk of the highest standard with 3. 5% fats and 8. 9% solid non fats. It is Haleeb Foods premier brand, and the choice of quality-conscious consumers who only go for the best. Packed in easy to open, 6-layered Tetra Pak Brick Aseptic packaging, it comes with a 3 months shelf life. Shipping Units ? 1000 ml: 12 packs/carton ? 500 ml: 12 packs/shrink-wrapped tray ? 250 ml: 27 packs/shrink-wrapped tray. DAIRY QUEEN Dairy Queen is Haleeb another standardized and homogenized pure UHT Milk with 3. 5% fat and 8. 9% solid non fats. At an affordable price it has won the hearts of consumers everywhere. It is available in 6-layered Tetra Pak Fino Packaging, introduced for the first time in Pakistan and has 2 months shelf life. Shipping Units ? 250 ml: 24 pouches per carton ? 500 ml: 16 pouches per carton ? 1000 ml: 9 pouches per carton CANDIA Candia is Europes Number One selling milk. Haleeb Foods Limited and Candia of France have joined hands to bring you the highest quality milk. Candia is pasteurized, homogenized, standardized, double sterilized milk. This not only ensures the highest quality, but also the best taste ever. For the first time in Pakistan, Haleeb Foods Limited has introduced milk packed in food grade plastic bottles. These bottles are manufactured from imported materials at Haleeb Foods latest plant and guarantee longer shelf life, highest quality and storage with ease of use. Shipping Units ? 250 ml Bottle: 12 bottles/carton ? 1000 ml Bottle: 12 bottles/carton CANDIA CLASSIC Classic times ask for Classic tea, a product by Europe? s No. 1 brand Candia. Its richness and taste is bound to add more life to your cup, and it is an ideal choice for real tea drinkers. Shipping Units ? 1000 ml: 12 bottles per case ? 500 ml: 12 bottles per case CANDIA SKIMZ Candia Skimz is the only completely fat-free milk with the richness of pure milk. Minus fats, it is an ideal choice for weight-watchers and heart patients. It is also high in calcium content, which prevents osteoporosis. Packed in a 6-layered Tetra Pack Brick Aseptic packaging, it comes with a 3 months shelf life. Shipping Units ? 200 ml: 12 packs/carton ? 250 ml: 27 packs/shrink-wrapped tray. SKIMZ Skimz is a fat-free milk powder, naturally low in cholesterol; yet high in proteins and calcium. There are mainly two types of milk powders, full cream and skimmed. SKIMZ is a skimmed milk powder. Full cream powder contains 28% fat, whereas SKIMZ contains less than 1% fat. Moreover, the protein and calcium content is higher in SKIMZ as compared to full cream milk powder. It is best suited for weight conscious people as well as those trying to maintain a low cholesterol level. Shipping Units ? 200 g: 12 skillets/shrink-wrapped tray ? 500 g: 12 skillets/carton CANDY UP. With the backup of Candia, Candy Up has been launched especially for flavored milk drinkers, in chocolate strawberry flavors to the sheer deli ght of children. The fact that it comes in a bottle makes up for convenient usage as well. Shipping Units ? 500 ml: 12 bottles per carton HALEEB GOLD Haleeb Gold The Thickest Milk with Extra Cream. This marvelous product provides all the benefits of the Thickest Milk along with the natural goodness of extra cream. Haleeb Gold with its extra rich creamy taste makes a perfect cup of Tea. It enhances your performance and helps to maintain a healthy, dynamic lifestyle. Shipping Units ? 1000 ml: 12 packs/carton ? 500 ml: 12 packs/tray ? 250 ml: 27 packs/tray HALEEB RESHMI PACK Haleeb Reshmi pack is long life packaged milk and offers consumers premium quality milk at an attractive price. Due to its multi-layered packaging material, Reshmi pack not only retains the natural thickness of milk for a longer time, but also protects the milk from light, heat and bacteria. Shipping Units ? 250ml : 5 liters ? 1000ml: 6 liters JUICES HALEEB FUNDAY Haleeb Funday is a delicious juice drink especially for kids, enriched with calcium, and vitamins A, C D. An exciting treat, packed with health and a great taste, Funday juices will surely be an instant success with kids with their unique and amusing names, Aamonka (mango) and Arrochee (peach and lychee). They are packed in a 6-layered Tetra Pack Brick Aseptic packaging. Shipping Units ? 200ml Pack: 36 Packs /Carton Shrink wrap units ? 200ml Pack: 27 Packs/Carton HALEEB GOOD DAY Haleeb Good Day offers consumers a range of 100% pure juices with the essence of four fruits in each glass, without any added sugar, flavors or preservatives. For consumption absolutely anywhere and anytime, Good Days?six premium juices (apple, pineapple, red grape, mango, orange, and mixed fruit) give you the absolute delight in taste, and revitalizes you at the same time. It is packed in a 6-layered Tetra Pack Brick Aseptic packaging. Shipping Units ? 250 ml Pack: 27 Packs/Cartons ? 1000 ml Pack: 12 Packs/Carton TROPICO JUICE DRINK With the quality assurance of Haleeb Foods, Tropico is the premium juice drink, superior in taste and pulp contents, for that invigorating fruity refreshment. Tropico is available in three flavors: apple, mango, and mix fruit, packed in a 6-layered Tetra Pack Brick Aseptic packaging. Shipping Units ? 1000ml Pack: 12 Packs/Carton ? 250 ml pack: 36 packs/carton ? 250ml Pack: 27 Packs/Cartons HALEEB LABBAN Lassi is an age-old traditional beverage in the South Asian continent. Haleeb Labban aims to give its consumers the same satisfying traditional taste of thick lassi, along with hygiene, convenience and accessibility. Haleeb Labban is the only ready to drink packaged lassi available in Pakistan. It is available in salty and sweetened variants, packed in a 6-layered Tetra Pack Brick Aseptic packaging. Shipping Units ? 250 ml pack: 27 packs/carton? 1000 ml pack: 12 packs/carton TROPICO NECTAR Juices play an important role in the functioning of our body, have many benefits associated with them, and help you achieve the desired healthy way of life. Tropico nectar is another product from the house of Haleeb Foods Limited, which is 100% pure nectar, available in four sumptous flavors including Red Blood Orange Kinoo, Mango, Apple and Kinoo. Haleeb Tropico is also the only brand that is offering Red Blood Ornage Kinoo Juice that is so deliciously different that you will want to have it in your house, all year long. Shipping Units? 250ml : 27 Packs/Carton ? 1 Ltr : 12 Packs/Carton BULK PRODUCTS CDL also produces bulk dairy products. Bulk Products Avaiable ? Instant Full Cream milk powder (IFCMP) ? Full Cream Milk Powder ? Skimmed Milk Powder ? Instant Skimmed Milk Powder (ISMP) ? Cream ? Ghee ? Butter SITUATION ANALYSIS DAIRY QUEEN MILK Dairy queen milk has developed a strong position in terms of UHT treated milk in the industry. Even being a new entrant and serving for just about few years in this industry still Dairy queen milk managed to obtain a strong position along with its other some competitors. The product being offered by all competitors is same (talking with respect to basic ingredient and contents), there is not much difference of offering in the product among the companies. Yet there has been some difference offered through the packaging of the product. As it is always important to have a good marketing plan to get itself into market and to grow in your own strategic group, thus for Dairy queen milk it is important to have a marketing plan that can help it retain its current market and also to help it grow gradually in the industry. Now, Dairy queen milk is become lowest price milk in the market with 6-layered Tetra Pak Fino Packaging. Dairy queen milk covers those consumers whom are not able to purchase the high price milk with best quality, low price, and best milk. MARKET DEMOGRAPHICS AGE As milk is a product that contains health and hygienic features so there is no particular age distinction to be differentiated. So Dairy queen milk is for everyone who loves to be healthy and who cares for the health needs. But still it is used in different age groups with some differences, like children and older people are recommended as a growth ingredient and something that gives a concept of strength and in middle age people it’s used in tea mostly. GENDER UHT treated milk by Dairy queen milk is meant for both the genders with no particular distinction. EDUCATION Being a product involving some technological issues to make it more fresh and hygienic, more educated people are using this product rather than uneducated. Also with the passage of time, we see an improvement in its usage. FINANCIAL BACKGROUND. UHT treated milk is an expensive product in terms of regular milk, so it is more in use of middle and upper class of people. But as it is available at various places , people from different financial backgrounds are using it according to their needs and requirements. FAMILY TRENDS As its being used in middle class mostly, and its penetrating downwards with time and with price issues being adjusted accordingly. But using UHT treated milk is a more of higher or upper level trends in milk industry and has been initiated with upper class. MARKET NEEDS UHT treated milk is something that is homogenized, standardized and is toned at 3. 5% FAT level. So its just maintained at a standard level of milk to give the same quality and diet that originally milk contains. SELECTION UHT treated milk by Dairy queen milk is available in ? liter litter packaging. ACCESSIBILITY Dairy queen milk is available at many stores, and is within reach of customer easily. So, Dairy queen milk has tried its best to provide its customers with the product by making it available within their reach. PEST ANALYSIS POLITICAL Dairy Sector in the Policy Context: â€Å"The planners in Pakistan have always been more concerned about development of the crop sector than dairying in the agriculture economy of the country. After in dependence, the livestock population in Pakistan significantly deteriorated due to good stock was taken away by evacuees, indiscriminate slaughter of animals by incoming refugees, dry cows and buffaloes brought from rural areas by milk dealers for supply of milk in urban areas were slaughtered at the end of lactation period, and increased demand for meat due to growth of population and incomes. Urban areas faced acute shortage of milk and dairy products. The planners faced a policy dilemma of how to increase draught power and milk production simultaneously. Efforts were made to improve stock of cattle by breeding of indigenous animals, but output of improved stocks was inadequate to make a dent on the dwindling supplies of improved cattle and buffaloes in the country. The First Five Year Plan (1955-60) recognizes the importance of improving breeding centers, operating more hospitals, dispensaries and mobile dispensaries to check spread of contagious diseases for animals, in addition to providing for research on increasing supplies of feeds and fodders, and starting pilot schemes for artificial insemination for improvement of cattle [Government of Pakistan (1957)]. The First Plan was very specific in removing gujar (a cast of milkmen) colonies from cities like Lahore to outskirts and in recommending milk supply schemes for Karachi and Lahore on a pilot basis. Under the scheme government was to buy milk from gawalas (milkmen) residing in gujar colonies and supply pasteurized milk in sealed bottles through registered milk depots. To reduce adulteration in milk, the Plan recommended testing of milk for purity. The Plan also suggested that most of the milk would be produced in villages near the cities where small farmers would specialize in dairying by keeping half dozen or more cows, produce their own feed and organize them selves in to cooperatives for assembling, transport and even processing of milk. Soon it became clear that the First Plan, which articulated the problems at hand quite well proved to be too ambitious in their implementation as compared to the Plan target. The question of how to improve milk production capacity remained un-addressed even in the Second Five Year Plan (1960-65), which experien.

Friday, September 20, 2019

Psychosocial Interventions for Psychosis Evaluation

Psychosocial Interventions for Psychosis Evaluation Introduction This report aims to critically appraise psychosocial interventions (PSI) that are utilised when working with complex cases. In order to do this the term complex is explored with reference to people with psychosis. Different types of complexity are discussed with a more detailed examination of a specific complexity; the relationship between substance misuse and psychosis (dual diagnosis). The effects that substance misuse and psychosis have upon the service user and their care givers are outlined. An overview of the use of psychosocial interventions when working with complex cases is given. This discussion is then focused on particular interventions for dual diagnosis that show promise for enhancing service user and carer experience, namely a integrated treatment approach of cognitive-behavioural therapy, motivational interviewing and family therapy. These interventions are critically appraised with reference to evidence base, policy and guidelines. Examples from clinical practice are given to illustrate potential barriers, and outcomes when implementing such interventions with service users with complex needs and their caregivers. Strategies to overcome such barriers are generated and recommendations are made. Aliases are used within the scenarios of this report in order to maintain anonymity of the service users and carers described to illustrate points and examples. Complexity The term complex case is referred to frequently within mental health literature, policies and guidelines but there are very few definitive explanations of what the term actually means. Griffiths Allan (2007) discuss how the term complex case is ill defined within mental health literature summarising how the term is often used to denote circumstances where people appear to have many interrelated needs that require several, coordinated responses from multiple services. The term complex case is often used to denote needs that services do not fully understand or provide for effectively. This report aims to explore the term complexity in relation to individual cases of those with serious mental illness. Complex: ‘Made of many different things or parts that are connected; difficult to understand (Soanes Stevenson 2005) Interpreting the above definition of complex within the Oxford Dictionary of English one could describe a complex case as a service user with more than one problem or need that are connected making the case more difficult to work with. For example having a diagnosis of schizophrenia and being detained within a medium secure unit. A person fitting this example would potentially present the mental health professional with more challenges than a person with moderate depression living with their supportive family. Wilson, Holt and Greenhalgh (2001) discuss the term complexity in relation to human health and illness. They suggest there are a number of factors (outlined in Table 1) that we all posses that makes us all complex. They go on to suggest that human illness and behaviour are not predicable and neither can be thought of as a simple cause and effect system. Again, adding to the complexity of individuals that because one individual responds one way to an event does not mean all will. Although this list of human complexities was written with medical practice in mind it applies to all and provides the baseline of those service users we work with in mental health services. Table 1 (Wilson, Holt, Greenhalgh 2001 p685) Factors that add the human complexity The human body is made up of multiple interacting and self regulating physiological systems including biochemical and neuroendocrine feedback loops. An individuals behaviour is determined partly by an internal set of rules based on past experiences and partly by unique and adaptive reaction to external stimuli. The web of relationships in which individuals exist contained varied and powerful determinants of their beliefs expectations and behaviour. Individuals and their immediate social relationships are embedded within wider social political and cultural systems which can influence outcomes in entirely novel and unpredictable ways. All of these interacting systems are dynamic and fluid. A small change in one part of the web of interacting systems may lead to a much larger changes in another part through amplification of effects. If we bear this in mind, that all humans are complex, then maybe the term complexity needs to be described as a continuum (Figure 1). That the more problems a person has or the more difficulties they face the further they move up a complexity continuum. People with a diagnosis of serious mental illness (as with all people) can face a large number of problems and difficulties through the course of their lives for example, positive symptoms, negative symptoms, anxiety, depression, mania. When adding this to the complexity of an individual this produces more challenges for the health care professional, the individual and their carers/families. However, these experiences also produce problems and difficulties for the service user making their case even more complex. For example the impact of experiencing voices does not end here but effects other areas of a persons life (see Table 2). Table 2. Laura Case study Laura first started to hear voices at the age of 9 and at first these did not bother her. As she got a bit older and discovered that this wasnt ‘normal her voices started to become critical of and derogatory towards her. To cope with this Laura started to experiment with Illicit drugs and alcohol as this blocked out the voices for a short time. However, this also made Laura lose her inhibitions and she would participate in sexual acts with men in her local area. This fuelled the voices and they became much more negative. So to cope Laura would take more drugs. Eventually Laura would run out of money and so would shoplift and resorted to prostitution. Her life became very chaotic and at 16 her mother kicked her out. Laura was now sleeping in neighbours gardens, sheds, anywhere she could. Laura lost touch with all her family and friends, her physical health suffered and she ended up very underweight and her voices became worse. Eventually Laura was found by the police sleeping se mi-clothed in a car park under the influence of drugs and alcohol. It was at this point she was admitted to an acute mental health unit. From the case of Laura it can be seen how not even having a diagnosis of schizophrenia, but experiencing positive symptoms can result in stigma, social exclusion and have a huge impact on a persons life. Lauras case was exacerbated by the use of illicit substances and alcohol demonstrating how substance misuse can add greatly to the complexity of an individual. Within the literature it can be seen that there are many factors that add to the complexity of a person with mental health needs including: medication resistant symptoms (Tarrier et al 1993), receiving care within secure forensic units (DOH 2005), psychological reactance (Moore, Sellwood, Stirling 2000), poor social functioning (Cather 2005, Couture et al 2006), , learning disabilities (DOH 2001a), insight (David 1990 and Buckley et al 2001), physical health (Marder et al 2003) homelessness (Randall et al 2006), and dual diagnosis (DOH 2002). These complexities have been recognised by the government and national drivers have been produced to guide mental health professionals and services to enable delivery and provision of the best services. For example ‘The National Service Framework for Mental Health (1999a) outlines a number of interventions for several complex groups including some of those mentioned above. Rankin Regan (2004) discuss how the term complexity means that there is no generic complex needs case. This therefore suggests each individual has a unique interaction between their own health and social care needs, therefore, requiring personalised responses from mental health services. Adopting an approach that incorporates psychosocial interventions could help to achieve a personalised response and provide individualised, tailored care for the service user and their care givers. Psychosocial Interventions The use of psychosocial interventions (PSI) is advocated in national drivers such as ‘Schizophrenia: Core intervention is the treatment and management of schizophrenia in adults in primary and secondary care (NICE 2009). This guidance recommends that all service users and their families are offered psychosocial interventions as a treatment of schizophrenia. Also, documents such as ‘From values to action: The chief nursing officers review of mental health nursing (DOH 2006) recommends the use of psychological therapies to improve outcomes for service users and ‘The mental health policy implementation guide (DOH 2001b) advocates the use of psychosocial interventions through a variety of service delivery modes. Demonstrating the emphasis that is placed upon such interventions in the treatment of serious mental illness. Mairs and Bradshaw (2005 page 28) suggest PSI is â€Å" a range of evidence-based interventions for people with psychosis and their care givers. The term is generally used to include both models of service delivery such as assertive outreach and specific interventions, for example Family Intervention and Cognitive Behavioural Therapy (CBT). PSIs aim is to reduce stress experienced by an individual with psychosis or help him or her to cope with stress more effectively.† As a result of adopting a PSI approach an individualised service is offered to the service user to help meet their needs utilising a variety of interventions and services with great emphasis being placed upon collaboration. Psychosocial interventions assume a complex link between biological, environmental, and sociological factors which suggests that ambient stress, together with life events may trigger onset or relapse of, mental health in some people (Gamble Curthoys 2004). A model which displays this link is the Stress Vulnerability Model by Zubin and Spring (1977 cited in Norman, Ryrie 2004). This model helps explain the aetiology, course and outcome of mental illness, demonstrating how stress has different effects on individuals. The Stress Vulnerability Model (See figure 2) suggests that some people are more vulnerable to stress than others and that when an individuals stress threshold is passed they can become unwell i.e. experience positive symptoms. In terms of a complex case it could be proposed that an individuals complexities cause stress in themselves and/or increase a persons vulnerability to stress. An example of how ‘The Stress Vulnerability Model can be illustrated to enable it to be shared with a service user with complex needs, using an easy to understand analogy can be seen in Appendix 1. As previously mentioned the aim of PSI is to reduce stress or to help cope with stress better; therefore, it can be seen how the Stress Vulnerability Model plays a central role in providing psychosocial interventions. Substance Misuse and Psychosis Over 50% of people with a severe mental illness also use illicit drugs and/or alcohol at hazardous levels (Cleary et al 2009) and even low levels of substance misuse can have detrimental effects and cause serious complications (Barrowclough et al 2001). The combination of substance misuse and mental health problems (dual diagnosis) is associated with a range of social, behavioural, physical and psychological problems (see table 3) providing challenges for mental health services and adding to the complexity of an individual (Hussein 2002). In addition to this complexity ‘The national service framework of mental health (DOH 1999a) identifies patients whom misuse substances and have a diagnosis of serious mental illness as a population of greater risk of stigmatisation and exclusion from existing service provision. Demonstrating some of the factors that add to an individuals complexity. Table 3 Complications posed by dual diagnosis (Cleary 2009, Drake Mueser 2000, Clark 1996, Dixon, McNarey Lehman 1995, Griffiths Allen 2007 and Gibbins Kipping 2006) Increased risk of Suicide, Self Neglect, Violence, Poor compliance with treatment, More inpatient stays worsening psychiatric symptoms Relapse, Homelessness, HIV and Hepatitis, Contact with criminal justice system Prejudice and Stigma. Negative impacts on Social relationships Financial resources (of individual and/or family/friends) Family Relationships i.e. increased burden, increased expressed emotion Within literature the most commonly reported reason that people with serious mental illness use illicit drugs is to self medicate, for example, to relieve negative symptoms of schizophrenia (Littlejohn 2005). However, as Conley Benishek (2003) report there is the additional complexity of trauma that has lead to the use of substances for various reasons including dissociation, and modelling from parents. They continue recommending that nurses working within the substance misuse field should be trained in picking up such information. If an approach adopting psychosocial interventions was utilised and therapies such a cognitive behavioural therapy were delivered then this historical information may be identified and dealt with appropriately. Therefore, leading to a different delivery of services compared to someone who uses substances to self medicate. However, the mental health professional must also bear in mind that service users also use substances for the same reasons as others (L ittlejohn 2005). Even though the NICE (2007) Guidelines, ‘Drug Misuse: Psychosocial Interventions recommends that CBT be offered to those with anxiety and depression who are stabilised with their drug use, but does not discuss its use with those with psychosis. There is growing literature examining the use of CBT for those with a dual diagnosis (Cleary et al 2009, Barrowclough et al 2001, Baker et al 2006, Weiss et al 2007 and Haddock et al 2003) although, as mentioned earlier the amount of literature in this area is limited. Also the CBT that is delivered to the participants within the studies has been adapted to suit the needs of those with dual diagnosis. This integrated treatment, namely C-BIT (Cognitive-Behavioural Integrated Treatment), has a number of components; Cognitive Behavioural Therapy, Motivational Interviewing and Family Interventions. C-BIT is not only about adapting psychosocial interventions to suit those with dual diagnosis but it is also about service provision and developm ent (Thylstrup Johansen 2009, Graham et al 2006, Graham et al 2003). Such interventions are used as part of an individualised treatment plan that incorporates the key principles of working with dual diagnosis (see table4). Table 4 (Drake et al 1993 cited in Abou-Saleh 2004) Principles of treatment of substance misuse in people with severe mental illness Assertive outreach to facilitate engagement †¢ Close monitoring to provide structure and social reinforcement †¢ Integrated concurrent service †¢ Comprehensive, wide range of interventions †¢ Stable living situation †¢ Flexibility and specialisation (modified approaches) †¢ Stages of treatment: engagement, persuasion, active treatment and relapse prevention †¢ Longitudinal perspective for relapsing and chronic disorder †¢ Optimism instilling hope in patients and carers Motivational Interviewing (MI) The aim of this intervention is to increase a persons ability to recognise and do something about any problems they have (Gamble Curthoys 2004) and that change would be desirable (Kipping 2004 and Miller Rollnick 2002). This approach conveys hope and is non-confrontational in it style (Kemp et al 1996) and is largely used within substance misuse services (DOH 1999b). This intervention is used alongside Prochaska DiClemente (1986 Cited in Kipping 2004) Model of Change (see Figure 3) to provide a framework of which interventions should be used at which stage of change a service user is at. Motivational Interviewing is mainly used as a persuasion tool to move people from precontemplation/ contemplation to decision and active change. Four General principles are followed as outlined by Miller Rollnick (2002); expressing empathy, developing discrepancy, rolling with resistance, and supporting self efficacy in order to facilitate this change. When a service user demonstrates that they have arrived at the decision or action stage of the cycle of change cognitive behavioural interventions are then commenced. Cognitive Behavioural Therapy (CBT) The aim of CBT is to lessen distress caused by negative feelings; it attempts to do this by changing the thoughts (cognitive) and beliefs that underpin them. It can also alter actions (behavioural) and circumstances that are affecting these thoughts and feelings (Nelson 2005). This approach has been written about for many years and has arguably evolved from the work of Aaron Beck, a psychiatrist whose work dates back to the 1950s. There is a vast amount of literature examining the use of CBT with psychosis (Jones et al 2004). Generally the research and literature supporting the use of CBT for Those with serious mental illness often excludes people who misuse illicit drugs and/or alcohol for example Garety et al (2008), and Jackson et al (2008). The topics covered within CBT sessions for those with dual diagnosis differs from that of someone who does not use substances. For example Baker et al (2006) outlines components of CBT sessions used within their trial. They include, presenting the model of problematic substance use and psychotic symptoms (Graham et al 2004), specific techniques for managing substance use, and identification of triggers and beliefs that could lead to substance use and increase psychotic symptoms. Finally a large component of CBT for dual diagnosis is around relapse prevention, identifying unhelpful thinking patterns and managing cravings. Family Interventions (FI) A relative of a person with a diagnosis of schizophrenia may experience negative consequences in many areas including: emotionally, socially, psychologically and economically, as they adjust to their new role as a care giver (Reader 2002). How the care giver attempts to cope with these consequences can have an effect on their relative. Research has shown that expressed emotion within families could lead to relapse in schizophrenia (Brown et al 1962, Kavanagh 1992). Often a person with dual diagnosis is only marginally engaged with services but may have regular contact with their families who provide financial and psychological support (Thylstrup Johansen 2009). Putting them under immense strain; but also in prime position to work with mental health services to promote engagement and treatment adherence. There is a vast evidence base to support FI for promoting recovery from psychosis (Pharoah et al 2006, Pilling et al 2002). The family dynamics of a person with a dual diagnosis is often impacted greatly due to the complexities discussed earlier and there is growing evidence to suggest how family involvement can have positive impacts on outcomes for both the service user and their families (Fischer et al 2008; Dixon, McNarey and Lehman 1995). Within integrated treatment Barrowclough et al (2001) use family interventions as a means of encouraging care givers to adopt motivational interviewing styles to improve motivation, and treatment adherence amongst other interventions. See Table 5 to illustrate how minimal family work in the form of psycho-education enhances the experience of service users and their care givers, even when staff have had no formal training. Unfortunately, family relationships of those with dual diagnosis can often be put under vast amounts of strain that cause the family dynamics to breakdown. Leading to people losing contact with their friends and families. This therefore makes family interventions very difficult as often one or both parties (care giver(s) and service user) do not wish to accept family work. In addition to this there are service users who do not wish their care givers be informed of their illicit drug use as they are worried of the consequences this may bring, for example: negative appraisal due to the stigma surrounding substance misuse. From experience this can be overcome in some cases through normalisation and psycho-education. Providing a good rationale of why care givers should be informed and how doing this can help the situation. Although, this often takes a lot of guidance and motivational interviewing techniques. Table 5 Psycho-education with Laura and her Father. Once Laura was admitted to the rehabilitation unit where she is currently residing her father got in touch. Laura was keen to build on the relationship between her and her father and started to visit him once a week. Staff at the unit (whom are not trained in family interventions) thought it would be a good idea to spend some time with Laura and her father to help them both gain an understanding of each others situation, thoughts, feelings and behaviours. After explaining the benefits of this to Laura she consented and her dad was offered to come and have a few informal sessions with Laura and her named nurse. Lauras dad explained how he had never been given any information about schizophrenia or substance misuse and how he knew very little of how these effected his daughter. This information was shared with both Laura and her dad. The stress vulnerability model was explained to Lauras dad with a view to building on his understanding of why his daughter experiences psychotic symptoms and providing a reason why she uses drugs. Leading on to state how this only causes more problems (all of this was discussed with Laura at an earlier date). Lauras Dad was given the opportunity to voice any concerns he had about regaining contact with Laura i.e. financial drain, crime, and ‘picking up the peices. These problems were discussed and brainstormed with both Laura and her dad to identify ways to prevent these happening, and produce a contingency plan if either person felt they needed support. Lauras Dad reported that these sessions made it easier for him to build on lost relationships with his daughter and reduced his fears that he would have to ‘deal with it all if things went wrong. Laura also felt much more positive as now she was starting to rebuild relationships providing more motiviation to change and sustain change. Her mood improved slightly and she had more hope for the future. Arguably the benefits Laura experienced may have inevitably occurred with out staff intervention. Literature Review A small number of studies examining interventions for use with people with dual diagnosis will now be appraised.Two of the Studies are Randomised Controlled Trials (RCTs) and are considered the gold standard method for evaluating treatment efficiency (Greenhalgh 2006). They are said to produce the least biased results as random samples are used to minimise the possibility of error in design and conduct (Roberts, 1999). Barrowclough et al (2001) and Haddock et al (2003) Barrowclough et al (2001) produced one of the first robust RCTs to examine the impact an integrated intervention programme consisting of CBT,MI and FI had upon service users. The design of the trail was robust in that it was a RCT, ensured as far as possible good treatment fidelity (making certain that the treatment being delivered is the one intended (Leeuw 2009)) and the assessors in the trial were blind to group allocation (reducing the risk of bias). However there were some limitations of this study such as small numbers of participants, short follow up period, and treatment was delivered by cognitive behavioural therapists. In reality it is not possible for all service users with dual diagnosis to receive interventions from a cognitive behavioural therapist. All of these limitations question the generalisibility of the results. Although care givers were in receipt of interventions their outcomes were not reported in this study. It would have been interesting to see these results; even those whom were in the control group received more interventions than the majority of families of substance misusers get (based on experience). One could hypothesise that the results of the two groups were not too dissimilar due to the fact that both sets of care givers were being supported. The Haddock et al (2003) study is a follow on from the Barrowclough et al (2001) study reporting further service user outcomes, cost effectiveness and carer outcomes over an 18month period. The robustness of the study was discussed above. This study found quite significant positive outcomes of those whom received the integrated intervention programme. Results demonstrated improved outcomes for the service users general and social functioning, and reduced number of negative symptoms to a significant degree. When examining this result with experience from practice it could be hypothesised that when a service users level of functioning increases they rely less upon their care givers. Thereupon improved functioning has a positive indirect effect upon carers. There was also a small difference in the percentage of days of abstinence between the two groups with the treatment group proving more favourable. However, the clinical significance of this is questionable. Although carer outcomes we re reported within the Haddock et al (2001) paper they are only briefly examined with more of an emphasis based on cost effectiveness. However, the results do show promise for care givers within the treatment programme, showing some trends towards better personal outcomes. At the 12 month follow up the treatment group demonstrated a reduction in needs and objective and subjective burden. However, these results were not statistically clinically significant. Haddock et al (2003) suggest more intensive work should be done with families due to the high rates of expressed emotion. Baker et al (2006) Baker et al (2006) also produced a RCT to examine the impact a series of sessions of CBT and MI has upon service users with a dual diagnosis. This study was not as robust as the Barrowclough et al (2001) study in relation to randomisation and assessor blindness. Within this study participants were paid for their expenses and time attending assessments. Although the authors suggest this was not enough to influence responses, this procedure was not carried out in similar studies such as the one by Barrowclough and colleagues (Barrowclough et al 2001 and Haddock et al 2003) which should be considered when comparing results. Another negative to this study as with that of Barrowclough et al(2001) was that the interventions were carried out by highly trained psychologists; Echoing the argument of generalisability. On a positive note this study did have a larger number of participants almost double that of Barrowclough et al (2001). Baker et al (2006) suggest both this trial and the one car ried out by Barrowclough and colleagues suggest improvements in substance misuse. However from the results these improvements appear minimal. Baker et al (2006) also report that there was no significant difference in improvement of functioning or positive symptoms; providing opposite and contrast results of the Barrowclough et al (2001) study. Baker et al (2006) conclude that this study demonstrates that this challenging case group (service users with dual diagnosis) is able to engage in CBT and demonstrate positive results. Although this ‘excellent therapy-attendance could be questioned due to the use of payment for time and travel. Graham et al 2006 This study carried out by Graham et al (2006) differs from those discussed above in that it is not a RCT, it is a preliminary evaluation of the impact of C-BIT training on 3 assertive outreach teams and service user outcomes and is not an RCT. Care co-ordinators from 5 assertive outreach teams were allocated to two groups. One of which received immediate C-BIT training and the other groups training was delayed. Results of the training demonstrated increased confidence of care co-ordinators in working with substance misuse and mental illness. Graham et al (2006) suggest these findings illustrate the effectiveness of such training and highlights the extent to which implementation actually occurs. They suggest their findings add evidence to the recommendations made for implementation of interventions for this client group presented in Mental Health Implementation Guide: Dual Diagnosis Good Practice (DOH 2002). Graham et al (2006) also discuss the impact of such training upon service user outcomes. The results highlighted an improvement in engagement, reduction in alcohol use and a reduction in positive alcohol related beliefs. Demonstrating that this team approach to C-BIT shows promise. This report does not measure impact on care giver outcomes. All of the reports mentioned here suggest further research is needed to establish a firm evidence base for integrated treatment programmes that use interventions such as CBT, MI and FI. Nonetheless, they do provide a good grounding for recommending that such interventions show promise for enhancing service user and carer experience. In order to do this there may need to be a change in service provision. For example for a change within treatment philosophy of a team may mean that all staff must be trained preferably at the same time (Graham 2004). This causes barriers on numerous levels such as cost implications of all staff receiving training, back fill of their hours, cost of trainer and venue etc.. Potential barriers may occur when implementing these newly acquired skills and knowledge due to feelings of diminished confidence as part of the learning process (Atherton 2008). Discussion Substance misuse services separated for mental health services some time ago (Conley Benishek 2003) and as a result mental health professionals have limited training and experience in working with people who misuse substances. In addition, many drug and alcohol workers have only had minimal education in mental health issues (Frankel 1996). This could result in mental health professionals and substance misuse workers feeling unequipped in working with people with a dual diagnosis; resulting in them receiving inadequate care. A way to overcome this is for more health professionals to acknowledge their deficits in knowledge and attend training. Perhaps as a result of having minimal education in the field of substance misuse, negative attitudes towards those who misuse substances is still present (Howard Chung 2000 and Richmond Foster 2003). This can take the form of moralistic and stereotypical attitudes leading to mistrust, suspicion and avoidance on both sides. Evidence indicates that when such attitudes are held problems of substance misuse are often overlooked and not dealt with or referred on (Howard Chung 2000). Table 6: Luke Case Study Luke was brought up in a deprived area of a large city and often experimented with illicit substances with his friends. He had a very poor relationship with his mother and siblings (although he did reside with them) and never saw his father. Luke started to hear voices at the age of 18 and was soon admitted to an acute unit where he commenced anti-psychotic medication. Luke was discharged from hospital back to his home. Lukes motivation was draining and he was experiencing little enjoyment in life. it wasnt long before he stopped taking his anti-psychotic medication because it was making him put on weight and causing side effects. L

Thursday, September 19, 2019

Recycling Essay -- Recycle Garbage Rubbish Papers

Recycling During the early 1970s, as communities across the United States saw their landfills filling up, attention turned to alternative methods of garbage disposal, such as incineration and recycling. While incineration proved to be a thorny issue due to its toxic ash byproduct, recycling was embraced by Americans as an effective way to offset rising garbage production rates. Today, demand for recycled products is beginning to match supply, and the percentage of waste going into landfills and incinerators is decreasing steadily. In 1970, when Americans produced 121 million tons of municipal solid waste (MSW), three-quarters went directly into landfills, one-fifth was incinerated, and less than one-sixteenth was recycled. Now, with nearly double the MSW (more than 210 million tons per year), recycling accounts for almost one-quarter and incineration for a little over one-sixth. Indeed, widespread application of recycling throughout American communities has proven to be one of the great environmental success stories of the last quarter century. Accordingly, the trend toward fewer landfills continues. In 1988, for example, 8,000 landfills were scattered across the US; today little more than 3,000 remain. Meanwhile, nearly fifty percent of all Americans now have access to curbside recycling programs, while others, mostly in rural areas, can drop recyclables off at one of the nation's 2,600 transfer stations for recovery and diversion. And an increasing number of commercial and industrial operations are finding that recycling as much of their waste as possible saves hundreds of thousands of dollars per year on waste hauling and l... ...ls. At this time, a plastic recycling only minimally reduces the amount of virgin resources used to make plastics. Recycling papers, glass and metal, materials that are easily recycled more than once, saves far more energy and resources than are saved with plastics recycling. Consider this example: polyvinyl chloride (PVC) bottles are hard to tell apart from PET bottles, but one stray PVC bottle in a melt of 10,000 PET bottles can ruin the entire batch. It's understandable why purchasers of recycled plastics want to make sure that the plastic is sorted properly. Equipment to sort plastics is being developed, but currently most recyclers are still sorting plastics by hand. That's expensive and time consuming. Plastics also are bulky and cumbersome to collect. In short, they take up a lot of space in recycling trucks.

Wednesday, September 18, 2019

Contemporary Realism Essay -- essays research papers

Adventure stories are one area of genre we find under the heading of contemporary realism. Survival stories are adventures that focus on a person or group of people up against the forces of nature with which they must overcome or become a part. Island of the Blue Dolphins and Defoe's Robinson Crusoe are classic examples of survival novels.. Mystery or detective stories are a form of romance, diversion fiction creating a world which is more exciting, dangerous, and beautiful then we believe our own to be. From the Mixed-Up Files of Mrs. Basil E. Frankweiler and Nancy Drew mysteries fall under this heading. Having a sense of humor helps us to be able to laugh at ourselves and the challenges we face. Most successful relationships have humor at a key ingredient. Humorous adventure with its v...

Tuesday, September 17, 2019

Press Release Order Essay

The demand for International translation services has been constantly increasing for the past few years. Moreover, the growing number of Internet users every year has resulted into a similar and broader demand which is online translation. Basically, it is clear that these days, clients all over the world need quick and reliable technical translation services that they can easily access using the Internet. As a response to these demands, a leading translation company has recently expanded its business operation and has recruited professional translators who can fully meet the translation needs of clients from all around the globe. In a general meeting held last April 1st 2008, company Manager James Tate emphasized to the employees that the adequate staff replenishment in the company have made translation services more approachable. As Tate said in the meeting, â€Å"We are all human beings as well as our clients. Some of us question this fact because of enormous amount of orders, but it is unquestionable that our clients need permanent help and support, thus, we decide to help our support and translators’ teams in order to deliver effective services to our clients†. In the meeting, Tate further stated that the company’s current manpower that provides website translation service has constantly met the growing demands of clients in live support. According to Tate, the company is in the eventual expansive mode responding the world translation services, in which the company has grown and leading in both document translation service and foreign language translation. The manpower expansion of the company aims to deliver more professional translation services by adding twenty more high quality professional staff to double the translation capacities. Likewise, one of the important tasks in providing assistance to clients is the adequate maintenance of a live support. Tate believes that the live support is more significant in bringing about a personalized approach to clienteles and reaching out the services towards world translation. This kind of venture in international translation service has been a breakthrough of a reinvented industry using Internet technology. This venture operates like call center which is also a booming clientele-out-sourcing business. Likewise, the business in technical translation services is in the same league with other cyber technology innovations. In addition, some industrial technocrats perceive a looming demand in international translation services which may indicate vulnerability of competition, specifically by similar online business entities. One of the indications is the possible realignment of call centers into a one-stop-shop venture in business-process-outsourcing which may include technical translation services. This indication may not be a remote possibility reflective on the situation of the available technical manpower and academic professionals. Generally, the company’s online translation services would radiate a more definitive employment opportunity to absorb the people’s skills and potentials that are untapped by other industries and competing job markets. These skilled translators would then eventually become the cornerstone of a bigger and