Impaired Asset

IMPAIRMENT OF ASSETS The following information relates to Q1 & Q2.Information about three assets are given below in the table:Aldo Balbo Casco Value in Use $150,000 $195,000 $105,000Carrying Amount $90,000 $140,000 $112,000Net Realizable Value $115,000 $136,000 $85,000 Q1. What are the recoverable amounts of each asset? (MCQ)Aldo ($115,000), Balbo ($136,000), Casco ($105,000)Aldo ($150,000), Balbo ($136,000), Casco ($105,000)Aldo ($150,000), Balbo ($195,000), Casco ($105,000)Aldo ($115,000), Balbo ($195,000), Casco ($85,000)(2 marks) Q2. What are the impairment losses on each asset? (MCQ)Aldo ($0), Balbo ($0), Casco ($0)Aldo ($0), Balbo ($55,000), Casco ($20,000)Aldo ($25,000), Balbo ($4,000), Casco ($7,000)Aldo ($0), Balbo ($0), Casco ($7,000)(2 marks) Q3. A cash-generating unit has the following assets:Building $600,000Plant & Machinery $100,000Goodwill $80,000Inventory $50,000Total $830,000One of the machines valued at $60,000 has been damaged & will be scrapped. The total recoverable amount estimated from the cash-generating unit is $470,000. What is the recoverable amount of the current assets after the impairment loss? (MCQ)$21,800$28,000$33,500$50,000 (2 marks) Q4. Which of the following correctly defines the recoverable amount of an asset? (MCQ)Current market value of the asset less cost of disposalHigher of fair value less cost of disposal & value in useHigher of carrying amount & fair valueLower of fair value less cost of disposal & value in use (2 marks) Q5. An asset has a carrying amount of $55,000 at the year-end 31st March 2002. Its market value is $47,000 having a disposal cost of $3,500. A new asset will cost $85,000. The company expects that the asset will generate $19,000/per annum of cash flows for the next three years. The cost of capital is 8%. What is the impairment loss to be recognized for the year end 31st March 2002? (FIB)3613151270000$ (2 marks) Q6. Which of the following are internal indications of impairment? (MRQ) A fall in the market value of a machine due to inflationThe management realized that an asset is unable to produce up to its full capacityA report prepared by the warehouse manager than one of the lifter cars has crashed into a wallThe development of intention of management to sell the asset during the next 3 months (2 marks) Q7. Moby had purchased an asset on 1st September 2009 at a cost of $500,000 with the useful life of ten years with no cash inflow at the time of disposal. The asset has been depreciated until 31st October 2014. At that date, an accident occurred which resulted in the damage of the asset & an impairment test was taken by Moby. On 31st October 2014, the fair value of the asset was $160,000 with $10,000 cost of disposal. The expected future cash flows were $13,000/annum for the next five years. The cost of capital is at 10% with five-year annuity factor of 3.79. Calculate the impairment on 31st October 2014? (MCQ)$0$100,000$150,970$200,730 (2 marks) Q8. A cash-generating unit has the following assets:Property & Plant $400,000Machinery $90,000Goodwill $75,000License $5,000Net Assets (realizable value) $30,000Total $600,000The company had breached a government legislation which results in its cash-generating unit value to fall by $200,000. What will be the value of Property & Plant after the impairment? (MCQ)$101,010$126,316$266,667$298,990 (2 marks) Q9. Which of the following is not an indicator of impairment? (MCQ)The NRV of inventory has reduced due to damages but carrying amount is still lowered it's than NRV Technological advancement has boomed in a country resulting old machinery becoming obsoleteCost of capital of a company has increased due to increase in market ratesThe carrying amount of an asset is higher of the recoverable amount of an asset (2 marks) Q10. A company purchased an asset on 1st January 2000 costing $2.1 million and its life was 10 years. On 31st December 2001, the fair value of the assets was $1.9 million. On 31st December 2002, the recoverable amount of the asset was $0.7 million. Calculate the impairment loss to be recorded in Profit ; Loss account on 31st December 2002? (FIB)3613151270000$ (2 marks) Q11. A cash-generating unit has the following assets:Building $409,050Plant ; Machinery $311,000Goodwill $30,500Inventory $156,000Total $906,550One of the plants valued at $91,000 was destroyed ; will be scrapped. The total recoverable amount estimated from the cash-generating unit is $760,050. What is the recoverable amount of the Plant ; Machinery after the impairment loss? (FIB)3613151270000$ (2 marks) Q12. Meagan had purchased an asset on 1st September 2015 at a cost of $300,000 with the useful life of six years with no residual value. The asset has been depreciated until 31st October 2020. At that date, the asset was damaged ; an impairment test was taken by Moby. On 31st October 2020, the fair value of the asset was $60,000 with a $3,000 cost of disposal. The expected future cash flows were $16,000/annum for the next five years. The cost of capital is at 13% with five-year annuity factor of 3.52. Calculate the impairment on 31st October 2020? (MCQ)$0$680$6,320$7,000(2 marks) Q13. A delivery van has a carrying amount of $39,000 at the year-end 31st March 2016. Its market value is $33,800 having a disposal cost of $1,250. A new delivery van will cost $46,500. The company expects that the van can generate $9,300/per year of cash flows for the next four years. The cost of capital is 5%. What is the impairment loss to be recognized for the year end 31st March 2016? (MCQ)$1,250$5,200$6,022$6,450(2 marks) Q14. ZZZ Co purchased a non-current asset on 1st January 2012 costing $3.75 million and its life was eight years. On 31st December 2013, the fair value of the non-current asset was $2.95 million. On 31st December 2014, the recoverable amount of the asset was $1.25 million. Calculate the impairment loss to be recorded in Profit ; Loss account on 31st December 2014 nearest to $000? (FIB)3613151270000$ 000 (2 marks) IMPAIRMENT OF ASSETS (ANSWERS) Q1. CRecoverable amount is the higher of the Value in Use or the Net Realizable Value. Q2. DImpairment loss = Carrying amount – Recoverable amount = Positive (+) Aldo = $90,000 – $150,000 = (-$60,000) No ImpairmentBalbo = $140,000 – $195,000 = (-$55,000) No ImpairmentCasco = $112,000 – $105,000 = $7,000 Impairment Q3. DAssets which have their own impairment criteria do not fall under the scope of IAS 32 -Impairment of asset. Inventory is impaired under IAS 2 – Inventory where it is calculated by choosing lower of Cost or Net Realizable Value. Q4. B Q5. $6,037Value in UseCash Flow Discount Factor 8% Present Value19,000 0.926 $17,59419,000 0.857 $16,28319,000 0.794 $15,086Total PV $48,963Fair Value less Cost to sell = $47,000 – $3,500 = $43,500Higher of = $48,963Impairment Loss = $55,000 – $48,963 = $6,037 Q6.A fall in the market value of a machine due to inflation (External indication)The management realized that an asset is unable to produce up to its full capacity (Internal indication)A report prepared by the warehouse manager than one of the lifter cars has crashed into a wall (Internal indication)The development of intention of management to sell the asset during the next 3 months (Internal indication) Q7. BCarrying Amount = (500,000 Ãâ€" 5/10) = 250,000Fair value less cost to sell = (160,000 – 10,000) = 150,000Value in use = (13,000 Ãâ€" 3.79) = 49,270Recoverable amount $150,000, Impairment = 250,000 – 150,000 = $100,000 Q8. DThe total impairment of CGU is $200,000The goodwill is impaired by $75,000 leaving $125,000 of impairment to be allocated to other assets.Total of assets to be impaired is $495,000 (400 + 90 +5)Impairment = (400,000 à · 495,000) Ãâ€" 125,000 = 101,010Fair Value after impairment = 400,000 – 101,010 = $298,990 Q9. AThe NRV of the inventory is still greater than its carrying amount so no impairment has arisen Q10. $742,500Calculation done in $000Cost = 2,100Depreciation = (2,100 Ãâ€" 2/10) = 420Carrying amount (After 2 years) = 2,100 – 420 = 1,680Revaluation of asset = 1,680 1,900 = 220 in Revaluation ReserveNew Cost = 1,900Depreciation = (1,900 Ãâ€" 1/8) = 237.5Carrying amount (After 1 year) = 1,900 – 237.5 = 1,662.5Impairment loss = 1,662.5 – 700 = 962.5Reversal of Revaluation Reserve = $220Excess recorded in Profit ; Loss account = 962.5 – 220 = $742,500 Q11. $211,257The total impairment of CGU is $146,500The goodwill is impaired by $30,500 leaving $116,000 of impairment to be allocated to other assets. The plant is impaired by $91,000 leaving $25,000 of impairmentTotal of assets to be impaired is $629,050 (409,050 + 311,000 – 91,000)Impairment = (220,000 à · 629,050) Ãâ€" 25,000 = 8,743Fair Value after impairment = 220,000 – 8,743 = $211,257 Q12. ACarrying Amount = (300,000 Ãâ€" 1/6) = 50,000Fair value less cost to sell = (60,000 – 3,000) = 57,000Value in use = (16,000 Ãâ€" 3.52) = 56,320Recoverable amount $57,000, Impairment = 50,000 – 57,000 = $0 Q13. CValue in UseCash Flow Annuity Factor 5% (1-4) Present Value9,300 3.546 $32,978Total PV $32,978Fair Value less Cost to sell = $33,800 – $1,250 = $32,550Higher of = $32,978Impairment Loss = $39,000 – $32,978 = $6,022 Q14. $1,071,000Calculation done in $000Cost = 3,750Depreciation = (3,750 Ãâ€" 2/8) = 937.5Carrying amount (After 2 years) = 3,750 – 937.5 = 2,812.5Revaluation of asset = 2,812.5 2,950 = 137.5 in Revaluation ReserveNew Cost = 2,950Depreciation = (2,950 Ãâ€" 1/6) = 491.67Carrying amount (After 1 year) = 2,950 – 491.67 = 2,458.33Impairment loss = 2,458.33 – 1,250 = 1,208.33Reversal of Revaluation Reserve = $137.5Excess recorded in Profit ; Loss account = 1,208.33 – 137.5 = $1,070,830Nearest to $000 = $1,071,000

Computerized Payroll System Essay

INTRODUCTION Technological advances in the past few decades have greatly increased the competitive nature of the economic business world. Companies have used software, computers and the Internet to transform their businesses from local places of business to national and global market competitors. Many companies have responded to these changes by automating their business processes and capturing industry-related information and using it to their advantage. Technology has also forced businesses to remain flexible, adapting their operations to newer and better technological advances. Payroll system is the sum of all financial records of salaries for an employee, wages, bonuses and deductions. In accounting, payroll refers to the amount paid to employees for services they provided during a certain period of time. Because money was involved company convert their payroll into a computerized to provide accurate result and to finish the work in no time. The manager is not aware of the time of admission o f the employee because of this, the manager can’t compute accurately of what time the employee enter. Therefore it is necessary to have an automated timekeeping system. Today’s automated timekeeping technology is a powerful resource for businesses, both large and small. It is designed to offer exceptional convenience, and to substantially improve profit margins by reducing the cost of labour. Many companies that are considering an automated timekeeping system are motivated primarily by the convenience it provides. However, what is often overlooked is exactly how much companies save by tracking their employees with an automated solution. An integrated and automated timekeeping approach will not only pay for itself year-after-year, but will also return immense savings. It is therefore a great advantage if the proposed computerized payroll system with automated timekeeping is applied. It would greatly help the manager to monitor his employee if there are always late and it easily to compute for the salary of each employee. Applying the computerized payroll system will give much m ore accurate computation of the salary. 1.1Statement of the problem General Problem How to develop a Computerized Payroll System and Timekeeping Monitoring with Fingerprint Technology for the Municipality of Kawit? Specific Problems †¢How to develop a module that will compute the employee’s salary? The Human Resource Management Officer 4 will compute the salary based on the timekeeping of the employee. They use MS Excel in computing the salary, even though they use MS Excel they need to input all the necessary information needed for the computation. It is prone to typographical errors and can be easily manipulated. †¢How to develop a module that will generate essential reports? Preparation of reports such as payslip, payroll summary and government reports they use MS Word and MS Excel. It is a very tedious process in the part of the accounting personnel and again prone to typographical errors and miscalculations. †¢How to provide a module that will be able to monitor the time –in /out of the employee? The organization is currently using Bundy Clock to monitor the attendance of employees. But it didn’t literally track the attendance because it easy for the employee to fake the records. 1.2 Overview of the Current State of the Technology Presently, all employee start at 8:00 AM and ends at 5:00 PM. The company uses Bundy clock in logging in and out of their employees. From Monday to Friday, at 8:00 am, the HR collects the time card to ascertain the present headcount of the company. The purpose of checking is for verification of the employee’s attendance. The employee should inform the company before 7am in filing absence. The employee must report to his respective supervisor if he is late for information thus it will be deducted to his salary. If the employee forgot to log-in then the HR will decide what to do to that employee. The HR or Human Resource Management is the one who prepares the salary of the employees. HR also collects the time card from the storage and also checks if the employee time in and time out, afterwards the HR will give the time card to the accountant. The Accountant will compute the salary and deductions then the accountant will give it to the treasurer to prepare the vouchers for each employee and prepares the budget for the salary, and then the treasurer will give it to the Municipal Mayor, the one who will approve the budget releasing; afterwards the HR will ensure the cheque for the withdrawal of the budget. Their cut-off is every 10th and 25th of the  month. After the cut-off period the attendance of the employee resumes, if there will be absences and late for the permanent worker it will be deducted in the vacation leave while the casual worker if there are absences and late it will be deducted to their salary. If they didn’t log-out for a day, it will be considered as under time. For permanent employee it will be deducted to their vacation leave. For every employee they have 15 vacation and sick leave. In applying vacation leave the employee must file the request 10 days before the leave. In applying sick leave the employee must provide a medical certificate if he is absent for more than three days while if he is absent for 1 to 3 days he can go back to work without providing a medical certificate. 2.1Proposed Research Project 2.1.1General Objectives To provide and develop a Computerized Payroll System and Time Keeping with Fingerprint technology that will improve the current Payroll System and Time Keeping of Municipality of Kawit. 2.1.2Specific Objectives †¢To develop a module that will compute the employee’s salary. The proponents will develop a module that will compute the salary of every employee accurately based on the integrated timekeeping of the employee. †¢To develop a module that is able to generate essential reports. The proponents will develop a module that will be able to generate reports such as daily time Reports (serves as replacement to the time card), contribution reports based on the record of the employee †¢To provide a module that will be able to monitoring time –in /out of the employee. The system will automatically monitor and record the attendance of the employee by fingerprint technology so that the employee must time –in/out by themselves unlike previously it can fake the records. 2.2.3 Scope and Limitations 2.2.3.1 Scope This study is about the coverage of the proposed payroll system and timekeeping. It covers the following qualification. File maintenance Module Employee file module – includes all information about the employee such as fingerprint of the employee, work schedule, position, department, and basic  information. Includes adding, updating and archiving employee records Department file module – includes the organization department and department code Transactions Salary Computation – The system will compute salary base on employee’s attendance and contribution. 13th Month Pay – A module for employee’s that are acceptable for 13th month pay. All employees that will work until the end of the year will receive the 13th month pay. Agency contribution – includes the deducted fee for the government agency such as GSIS, PAG-IBIG, Philhealth and withholding tax. Employee leave – includes the employee’s leave such as vacation leave, sick leave Employee Loan- includes all employee’s information such as load type, loan amount etc Other Deductions and Earnings – a module that includes other deduction and earning such as bonuses or other incentives. Reports Payslip – contain all information about the employee’s salary and deduction. GSIS Contribution Reports – Reports that contains employee’s total contribution per month for GSIS. PhilHealth Contribution Reports – Reports that contains employee’s total contribution per month for PhilHealth. Pag-big Contribution Reports – reports that contains employee’s total contribution per month for Pag – Ibig BIR/Withholding Tax Report – reports that contains employee’s total tax for a month. Payroll Summary Report – -reports that contains information about employee’s payroll. Daily Time Reports – reports that contain the attendance of the employee’s. Serve as an alternative to the time card of the Bundy Clock Leave form – a blank leave form for leave request. System Security Password- for security purposes that only the administrator and the HR knows the password. Administrator Level – have the full access on the system.  HRMO Level – can only access the attendance and monitor the leaves and absence of the employee. Accountant Level – can only access the transaction and the computation of the employee’s salary and the one that sets the computation in the option. Audit trail- serves as additional security that  measure all the login activities using the system, it will logged into the table including the username, time, date, and the task done. Timekeeping Fingerprint Technology – module that uses fingerprint technology for timekeeping Numeric Keypad Module – Module that uses numeric keypad technology that serves as an alternative if the fingerprint technology having technical problems. Timekeeping Entry– module that manually input the employee’s attendance, it serves as a back-up for the system. Back-up and Recovery The system has backup capabilities allowing the user to create a backup of the database which will be stored on secondary storage devices. It will also automatically back-up every cut off. If the program file of the payroll system are damage or corrupted there will be a duplicate copy either on the CD or secondary hard disk. Limitation The study is limited and focused only in the payroll system and the timekeeping monitoring of the organization however its capability is limited and cannot do the following task: †¢Employees are subjected to have only 2 accounts in regards to timekeeping (time-in and time-out). †¢Only employees that work in the municipality building are included in the proposed payroll system. An employee working outside the municipality is not required to time in and time out in the municipality. †¢In case of power failure, the attendance of the employee will record temporarily on a log book until the power come back. The data gathered on the log book will be transferred to the computerized system. Chapter 2 Theoretical Framework 2.1 Introduction Information System (IS) implemented within an organization for the purpose of improving the effectiveness and efficiency of that organization. Capabilities of the information system and characteristics of the organization, its work systems, its people, and its development and  implementation methodologies together determine the extent to which that purpose is achieved. Transaction Processing System (TPS) is a type of information system. Transaction Processing System collects, store, retrieve and modifies data that stored in an information system of an organization. Transaction processing system guarantees immediate action to negotiations made by persons and companies involved. It ensures a smooth flow of transaction, isolating particular transactions that have no credible assurance of the collected data’s authenticity A theoretical framework is a collection of interrelated concepts and provides definitions of relationships between all the variables. Theoretical framework helps researchers to determine problem areas, research questions that need to be addressed and the methodology in which helps to find an answer to the research questions. 2.2 Time Keeping Timekeeping is the monitoring of attendance of employee in time! A timekeeper is an instrument or person that measures the passage of time; in the case of the latter, often with the assistance of a clock or stopwatch. In addition, the timekeeper records time, time taken, or time remaining during events such as sports matches. They can then make operational decisions to increase productivity and reduce labor costs. 2.3 Fingerprint Technology Fingerprint technology refers to the automated method of verifying a match between two human fingerprints. Fingerprints are one of many forms of biometrics used to identify individuals and verify their identity. 2.4 Payroll System A computerized payroll calculates and tracks employee salaries, wages, bonuses, tax withholdings, and deductions. It prints employee pay checks, provides reports to better manage employee pay records, and generates complete weekly, monthly, quarterly, and annual payroll tax-related forms and reports. It is also used in automating and providing timely and accurate payroll processing for all types of employees. The computerized payroll is designed to process all types of payroll transactions for the purpose of computing and paying employees hence, computerization makes generating  payroll a much simpler and quicker process than if trying to perform these duties manually.

Organizational Structures Research Paper Example | Topics and Well Written Essays - 1000 words

Organizational Structures - Research Paper Example The Metadata servers today enable the organizations to opt for a centralized storage, retrieval and sharing of data, which are more in tandem with the flat and lean organizational structures. Flat and lean organizational structures supported by Metadata servers do allow the organizations to lower costs, simplify systems support and to respect data integrity. Any operating organization needs to affiliate to a specific organizational structure in order to fulfill its organizational goals. The basic purpose of organizational structures is to support organizational hierarchy aimed at a systematic allocation and accomplishment of organizational functions (Dalton, Lawrence & Lorsch, 1991, p. 1). Hence, mostly it is possible to deduct the essential character of any organization and the values it adheres to by simply having a look at its organizational structure (Dalton, Lawrence & Lorsch, 1991, p. 1). Just a couple of decades ago, the organizations focused around a manufacturing mindset wer e affiliated to primarily hierarchical organizational structures which were strictly regimented with regards to facilitating access to information and allocating organizational functions. ... As already said, the bureaucratic structures happened to be strictly hierarchical when it came to managing people. Hence, even in post bureaucratic structures, though the organizations showed a concern for new trends and ideas, still these organizational structures happened to be hierarchical in their approach. The Divisional organizational structures tended to segment the varied functional areas of organizations into divisions (Salaman, 2001). Each division functioned independently and had access to its own resources so as to fulfill the organizational goals allocated to it (Salaman, 2001). Though the divisional organizational structures allowed the organizations to meet the specific needs of each division more systematically, still such structures hampered the sharing and processing of information as the employees in each specific division worked independently (Salaman, 2001). Besides, the inability to benefit from the information retrieved from Metadata servers made the divisional organizational structures utterly unwieldy and costly to operate. Many organizations, especially the large organizations do prefer to opt for functional organizational structures where the organizations are segmented as per the respective functions (Salaman, 2001). Functional organizational structures do have their advantages in the sense that they enhance the efficiency of varied functional groups within organizations, thereby allowing for easy and rapid management of organizational issues and challenges. Yet, functional organizational structures failed to eliminate one serious flaw that was common to divisional structures, which was making way for a free and unhampered sharing of information and data. The modern organizations tried to get over this hurdle by

Probation Drug Screen Results Essay Example | Topics and Well Written Essays - 750 words

Probation Drug Screen Results - Essay Example If they use drugs, the screening results read positive, and if they do not use drugs, the screening test reads negative. Each month a sample was collected randomly, and defendants were informed in advance in order to fulfill the legal and ethical requirements of the research. The screening involved blood test, urine test, and breathe test (Strauss, 1999). The four stage analysis The codes The screening results of either positive or negative are the main codes in this study. The concept The main concept is to establish the relationship between substance abuse and crime. Categories The defendants were classified basing on the types of drugs. The main drugs are marijuana, opium, barbiturates, ethanol, and benzoate. The defendants were categorized basing on the positive or negative screen result of these drugs (Strauss, 1999). Theory From this study, the theory developed is that there is a clear relationship between substance abuse and crime. Relationship between the coded unit and the h ypothesis The data was collected for a period of one year. Qualitative analysis From the study, the sample shows that most of defendants were positive for the specified drugs. A careful analysis shows that most of the screened defendants were positive. ... This clearly indicates that there is a direct relationship between substance abuse and crime. In addition, the whole year statistic result shows that a large percentage of the tested sample were positive for drugs (Stebbins, 2001). Findings and discussion This research study, which is based on grounded theory methodology, assisted in developing a theory that states that there is a direct relationship between substance abuse and crime. From the legal point of view, crime can be minimized if substance abuse is tackled decisively. Substance abuse is one of the major social problems that have several impacts on the society. From the study, a large percentage of the tested samples displayed positive results, which shows that drug abuse influences crime incidence (Clarke, 2005). Substance abuse and crime have been linked for a long time. Criminal acts such as careless driving, robberies, prostitution, violence, and assaults occur as a result of drug abuse. Several research studies indicate that the increased relationship between substance abuse and crime can be attributed to decreased perception of social network and support. Other factors that may drive one to engage in illegal drug use include marital problems, harsh economic conditions, and mental health status. Substance abuse remains a major risk of criminality because of its ability to alter the reasoning capacity of a person who uses it (Clarke, 2005). This study that fulfills its hypothesis is important because it shows that crime can be minimized if necessary steps are taken to combat drug menace. Raising public awareness and educating people about the effects of drugs

CRIMINOLOGY Research Paper Example | Topics and Well Written Essays - 1500 words

CRIMINOLOGY - Research Paper Example The Asian and African states blame the USA, Australia and Europe for creating a single mother society by allowing unchecked and unrestrained sexual activities, extra marital relationships and gay marriages. The girls in Europe, USA and Australia, Mendle et al (2009) observe, become victims of rape, perversion and other environmental influences, and thus enter their sexual life at a very young age subsequently. However, the Gulf countries forget to examine the most perturbed state of affairs being observed in their own lands, where the people are exploited and raped secretly with the support of law enforcing agencies. Not only this that tracing of offenders is near to impossible in Saudi Arabia, Dubai and Abu Dhabi, but also registration of rape cases is really a hard nut to crack in the entire Arab region (Khalife, 2010). The paper has been supported with the conflict, labeling, feminist and nature theories of crime, which endorse various possibilities behind committing of offences a nd delinquencies by the individuals belonging to divergent ethno-racial cultures, communities and societies of the globe. The Victim’s Background: As stated-above, the victim of the heinous crime of male rape in the present study was a 15 years young French-Swiss adolescent, who had proceeded to Dubai on a recreational tour by second week of July 2007. While he was sitting at beach-side of this modern and affluent country with one of his friends, he was offered car lift by the three native motorists, so that both the boys could be dropped safe and sound at the hotel they stayed. The motorists, with the promise of leading them to their hotel, turned the car towards the desert; where they stopped the car at a desolated area, and asked Alex’s associate to stay outside the car till they inflicted brutal buggery upon the hapless youth. The three Dubai residents raped Alex viciously, and threatened him of grave consequences provided he disclosed the mishap before any authority in Dubai (ABC News, 2007). The poor victim was extremely harassed, heart-broken and frustrated; even then he disclosed all about the sad incident over p hone to her mother Veronique Robert, a well-known and influential journalist of France, who moved the foreign office to probe into the matter quickly in order to get the rapists arrested, tried and penalized without wasting of time. The Background of the Rapists: The biased, prejudiced and cruel law enforcing agencies of Dubai never let the identity of the vicious rapists disclosed before the press. Despite Dubai's status as the Arab world's paragon of modernity and wealth, its legal system remains a perilous gantlet when it comes to homosexuality and legal protection of foreigners (Live Leak, 2007). Thus, they stuck to their traditional atrocious behavior of declaring the rape mere a sexual activity took place with the free consent of a European teenager as passive partner in gay sex, while the three Dubai residents as active partners. In other words, they declared the heinous anal rape as a routine gay sex activity, which is a punishable crime on the part of both the boy and the r apists. Somehow, after the direct involvement of French President Nicolas Sarkozy and the UAE leader Sheikh Zayid bin Sultan, the local police traced out the whereabouts of the rapists, and arrested them for identification parade at the police station. The brilliant Alex was successful

Theme of The Lion King Essay Example | Topics and Well Written Essays - 1000 words

Theme of The Lion King - Essay Example The movie opens with the sunrise and the song, "Circle of Life." This song is significant because it implies that everyone and everything is part of the circle. As the sun rises, the audience witnesses a new birth of a lion cub. The song and the sunrise symbolize new birth and we understand that this new cub is not an ordinary cub, but he is the son of the king. The audience also witnesses a naming ceremony for the young cub as he is presented to the rest of the pride and brought into the circle of life. This ritual is showing the audience a very old African ritual. The cub is named Simba and it is very clear that his destiny is to become the next king. Each person in his pride has a job and a certain place in the circle. Simba will also join the circle in his rightful place but he has to be taught what he must do as a king. Simba's story is like many other ones where a young boy is reluctant to take responsibility for his life. In this case, although Simba is being primed for his job by his father Mufasa and Zazu a hornbill who is attempting to make Simba mind him, he would rather be off playing with his friends. After all, in his mind when he gets to be king, he can do anything he wants because he is the ruler. The song, "I JustCan't Wait to Be King" is a perfect example of a small child's dream about what he will do when he is king. At this point in his life, Simba really just wants to explore his childhood. He has no reason to be a king at this point and it is essential to him to just fool around.

Describe this pic Essay Example | Topics and Well Written Essays - 500 words

Describe this pic - Essay Example The bottom part of the picture is broader than the top part and this gives the picture the ideal shape. The artist might have done this to give it a strong base for supportive purpose. From the information provided, the picture is the courtesy of Casey Campbell and some of the materials used are ink, watercolour, and charcoal. In essence, the abstract painting has colours and designs that do not resemble the physical objects. With this, the painting becomes harder to comprehend than representational painting. The desires and skills of the artist reveal the environment and time in, which he created the art. The striking styles reveal a lot of creativity. On a personal perceptive, the goal of the artist was to show how the colour, style, and form of the subject changed from time to time. This explains why the picture broadens its colour from one circle to the other. The artists took a lot of time making series of paintings from the same subject but different times of the day. This gives viewers a quick sense of understanding what is going into the artist’s mind (Elger and Uta 22). Typically, everyone seems to see the image in a similar manner. The artist established the need to use directional subjects and words that guide viewers through the description and analysis. The focal point of the picture is the circular figure, with different shapes. As previously mentioned, all circles have a strong base decorated in bold colours. The circles consist of space, line, shape, and light and dark colours arranged in similar designs. They consist of proportion, order, pattern, rhythm, and balance. The artist employed these elements to evoke the feeling of hope and direction to the viewers. From the picture, it is evident that many people recognize the artist’s accuracy and creativity to create the image. The primary purpose of the painting was to portray a captivating image. The picture does not fully evoke feelings or emotions.

The Reason Why Public Service Matters Essay Example | Topics and Well Written Essays - 500 words

The Reason Why Public Service Matters - Essay Example Public service benefits society as a whole because everyone gains something out of it. Typically, the people performing public service are on the upper end of the rich scale, while those receiving the services are on the lower end. This does not mean they poorer people do not deserve public service being performed for them—after all, they pay their taxes just like everyone else. In every free and fair society, there are certain conditions that every person needs to live by. Public service can benefit society because the public’s interest is at heart. Public service also matters because it helps those who perform it to feel uplifted. There is no greater feeling that volunteering your time and doing something for someone else for no particular reason. Most likely, the person on the receiving end will feel very grateful for what has been done for them, and the public service doer feels rewarded for their efforts. If people who are performing public service feel appreciated for the work that they are doing, then they will likely help the community again in the future. If everyone participates in public service, then not too much is required of any one individual. Lastly, public service matters because it can really change another person’s life. Very often public service is performed for those who are in need. Even though the task performed for them may not seem like much, it may make a world of difference in the life of the person receiving it. If that person is feeling negative towards the rest of society, then they may rediscover the belief in mankind. This positivity can be applied in other areas of their life and the person can make significant changes. Above all, the person who is receiving the public service may feel compelled to help out someone else in need someday.

Individualism and Communilism Essay Example for Free

Individualism and Communilism Essay How far can a person go in life without the need of others? Is it possible for him or her to achieve success without having any sort of social dynamic to aid in the progress of their lives? Does having strong social connections aid a person in shaping his or her character to achieve their goals and can these achievement be defined as his or her own if there was intervention of any sort from a social group? It is possible to deduce answers to such notions upon a better understanding of the distinction of community and the individual and the effects of these ideas on each other. The following essay will try to define the distinction between the ideas of communalism and individualism. It will try to isolate the characteristics of each ideal in order to better comprehend their influence on a person life and try to provide an argument on why these two ideas may need to work together in order for a person to lead a fulfilling life. Communitarianism defines the idea where the individual needs of a person are secondary to the overall development of the social group he or she communes. The social group can be represents as any group of people that share common goals and ideals. Possible factors that define ideals of the group include ethnic background, social or economic status, religious and cultural beliefs. Constant social interaction is important with this ideal. It is communitarian teleology that humankind is social by nature and that this idea grows naturally to this end. Aristotle was a proponent of communitarianism and – according to class lectures on the subject – believed that being part of a community eased the burden of everyday living. He provided an example on the natural development of speech as a direct result of the necessity of humans to interact with each other to participate in a community. He also hypothesized that in order for human development to flourish there needs to be a sharing of skills and ideas within the social group. The contrasting idea to communitarianism is individualism. Individualism focuses on the idea of the promotion of an individual thoughts and desires before those of a social group. This idea believes that external involvement from others is unnecessary when trying to achieve an individual’s goals, unless the external interference aids in the achievement of the individuals goals. Advocating social isolationism is not a necessary factor under this ideal; rather the individualist is often part of a social group and adheres to the communal laws and practices set forth upon them in order to promote their own personal gain. Thomas Hobbes defines an extreme extend of complete individualism. He states, that under individualism, humans care only about themselves and have no regards for the necessity of others and have no moral concern for their actions. Under this state of reality, it seems highly unlike for human development to expand as all focus lie on achieving individual goals for the sake of individual gain rather than sharing the results of intellectual, social, economic, etc. endeavors. Hobbes realized that such a state of reality cannot naturally exist and deduced that the individualist enters society and agrees to abide by its rules and regulations with the sole purpose of expanding their own personal goals; he coined this compromise â€Å"the social contract. † Based on the interpretations of the ideals of communitarianism and individualism it is possible to obtain an idea on how these ideals shape the individual’s outlook on life. Communitarianism appears to promote the well-being of all, the question to this is at what cost? The idea that the needs of the many are more important than the needs of the one fails to account for moral responsibility. If we explore individualism further and do not use the extreme representation of the term, we realize that being an individual actually means being free to make choices outside of what other people expect or dictate. In other words, by being an individual you are free to choose and are directly responsible for your actions and their moral implications. Being an individualist is to have free will. It is impossible to deny that humans tend to gravitate toward the state of a social-collective and in fact, there is evidence that social interaction is necessary. For example, as children we tend to obtain knowledge from many others. We do not learn from one person or one experience, rather we continue to expand our knowledge and thereby our self. In this sense, communitarianism works by providing the individualist with the tools to make choices and commit to actions, but it does not dictate how this person will use the knowledge. It is up to the individual and his singular choice to decide how to use this knowledge. Communitarianism may hinder personal development. If the individual considers the needs of his community, before his own how can he or she expect to develop as a person? In fact, in some cases, the community will try to keep an individual from growing. For example, in certain communities poverty is the prevalent norm. If the person acts to try to remove him or herself from such a community through his own achievements, some in such community may see him in a different light, not wanting to be part of the group anymore. This sense of guilt can weight on the individual and create doubt on his achievements and on himself. Although he or she was free to make the conscious choice to get out from poverty, the community still has an indirect control over the person. Communitarianism may also interfere with a clear sense of moral judgment. In general, a person’s self-worth and values are defined by their individual actions. In some cases, communitarianism blurs the distinction between the values of the individuals and the values of the group. In such instances, wrongful generalizations of a person values and choices can be made based solely on the choices and values of the community they belong to; this is called stereotyping and/or racism. It is unclear how the will of others can influence the moral decisions of a person. Communitarianism can server a person in the early stages of life (when individual thought and reasoning are not fully developed) to provide the tools necessary to shape their life. However, in the end, the individualistic actions of a rational, independent, free-to-choose individual that define a person.

Motorcycle and Car Essay Example for Free

Motorcycle and Car Essay Everyone knows that in a crash motorcycle riders usually come off worse than car drivers. Riders avoid some problems, like being trapped in a burning or sinking car, but in general an accident that dents a car can put a motorcyclist in hospital. However motorcycle fear is often based on rumor or reports, not actual experience. It is guilt by association. Guilt by Association A friend once told me she didn’t like motorcycles as her brother was killed on one. When I asked how, she said he stopped at an accident, got off his bike, and was struck by a car as he walked over to help! I wondered, â€Å"Well, couldn’t the same have happened if he had been in a car? † This guilt by association ignores the fact that lots of people who drive cars also die. It is a fixed attitude, that just associates motorcycles with danger. Like many other fixed attitudes, it is often reinforced by the media. It is hard to see the reality amidst the smoke of false fears, worries and imaginations. A motorcycle is safer than a car if it is less likely to have an accident in the first place But safety also depends on how likely you are to have an accident in the first place. I find motorcycles safer because one can better avoid accidents on them. In a car, I feel safe because I have protection, but on a motorcycle I feel safer because I have more options. A motorcycle is safer than a car if it is less likely to have an accident in the first place. That the careless can kill themselves more easily on a motorcycle is not denied. However what about competent riders? Competent riders are less likely to haveaccidents because they: 1. See more 2. Evade better 3. Attend more 4. Assume less Do motorcycles cause deaths? The death rate for riders is higher than for drivers, but perhaps that is because so many motorcycle riders are young men, who are still developing risk awareness. It seems a hard thing to say, but were they not on motor-cycles, perhaps they just would kill themselves in some other activity, as young men and risk go together. But here is a puzzle. If the risk of riding is so high, how can some people ride motorcycles every day for decades? Even with a tiny risk, sooner or later, their number should come up. Yet such people exist, and I know, because I am one. If the risk of riding is so high, how can some people ride for thirty years and live? Safe riders prove that safety is no accident, and that motorcycle riding is not inevitably dangerous. See more A rider’s field of vision is further and wider than a car’s A rider is usually higher than a car driver, and so has a better view. A better view means you see danger earlier, and can avoid it better. Riders have no car body around them to create vision blind sports. Just turning their head gives a clear all round view. A bike can also move left or right in the lane for a better view, if a truck blocks your vision. A car driver in contrast must remain on the steering wheel side. A motorcycle rider’s field of vision is further and wider than that of a car. When I drive a car, I feel I have a much more constricted field of view. The ability to see more lets you avoid more. If a person in a car three cars ahead stops suddenly, as a rider, I see it earlier, and have more time to make adjustments, to avoid a crash. If seeing danger first means avoiding it better, a motorcycle is safer. Evade better A motor-cycle has evasion options not available to a car A motorcycle is smaller than a car, and so less of a target to be hit. Being smaller, it also has more places to go safely. If the car ahead stops suddenly, the car behind must hit it. Highway pile-ups occur because cars in a lane have nowhere to go in sudden stop. However a bike can swerve to the side, or fit between two cars on a many lane highway. It can pull onto the safety shoulder if necessary. A motor-cycle has evasion options not available to a car. It can accelerate better out of a trouble situation. In nearly every situation, a motorcycle has more evasive choices, because it is smaller and more mobile. In terms of accident evasion, bikes are safer. Attend more When the body is right there, the brain tends to be right there with it There is something about traveling at high speed a few feet above hard ground that gets your attention. When the body is right there, the brain tends to be right there with it. By comparison, a driver is separated from the world by the car body, air-conditioning and comfort. Drivers are distracted from the road by:   Coffee and food   Talking on cell-phones   Listening to the radio   Talking to passengers   Adjusting seats or windows   Disciplining children   Adjusting make-up   Shaving Inattention is the main cause of road accidents Perhaps shaving is uncommon, but the others happen all the time. Studies show that inattention is the main cause of road accidents. You only have so much attention. Attending to one thing degrades your attention to another. Distractions reduce your attention to the road, which leads to accidents. Cars have many distractions, but on a motorcycle, it is just you and the road. Motorcycles are safer because they increase attention and reduce distractions. Driven to distraction One has visions of some driver talking on a cell-phone, while listening to and adjusting the radio, turning to look back at a child, with a cup of coffee in the other hand. My personal dislike is soccer Mums in big SUVs trying ineffectively to discipline rowdy children in the back seat while driving. Kids are the most effective distraction machines every invented. Its much better to stop the car and deal with them. Assume less Life insurance should be called what it really is death insurance People driving large vehicles with life insurance think they are â€Å"safe†. Life insurance should be called what it really is death insurance. Then people would understand it better. Money cant replace life. You dont really have insurance (in the sense of replacing what you had). Car safety features cannot avoid the nut behind the wheel problem. Safer cars are no use if people are more careless. If drivers with anti-skid brakes just drive faster in the rain, what is the safety benefit? The accident rate depends as much on attitude as on mechanical safety features. Motorcycles create a better attitude, because on a motorcycle, you know you are vulnerable. No matter how big the motorcycle, what happens is likely to happen to you, personally. Motorcycle riders assume less, which makes a motorcycle safer than a car. The Anti-SUV mentality There are two approaches to avoiding accidents: The SUV mentality: Have accidents, but avoid the results.   The Anti-SUV mentality: Avoid accidents entirely For every big vehicle, there is a bigger one America’s current approach is the first buy cars so big you are unhurt in a crash. But for every big vehicle, there is a bigger one. If your Mercedes meets a truck/trailer combine, you will be crushed whatever your safety rating. Metal is not a cure for carelessness. While SUVs seem safe, studies show they tip easily, maneuver poorly, waste petrol, hog the road, make bigger targets, and overfill parking spaces. If we all drove in tanks, would the roads be safer? Whatever the metal around you, a bigger vehicle can always penetrate it. The SUV mentality tries to put a metal barrier between you and the world, so others (not you) pay the price of accidents. The result is a vehicle arms race, where everyone drives bigger cars. That big vehicles also cause more damage is ignored. If we all drove around in main battle tanks, would the roads be safer? SUV drivers would insulate themselves from the world, but that is not a good way to go. The goal is to avoid accidents, not to â€Å"safely† have them Motorcycle riders follow the Anti-SUV mentality, which is to avoid accidents entirely. The â€Å"strength† of a motorcycle is its flexibility, not its invulnerability. The goal is to avoid accidents, not to â€Å"safely† have them. I prefer the attentive but unprotected motorcycle rider any day over a careless SUV driver. The anti-SUV mentality is not only about saving petrol, it is also an attitude to life, a willingness to be responsible for your own acts. Bigger is better? Americans have a fixed idea that to ride a motorcycle you have to be big, strong and tough. Yet in countries like Italy, Malaysia or New Zealand, everyone rides: young and old, men and women. Young women ride motorcycles and scooters all around Rome. In Kuala Lumpur, everyone rides motorcycles everywhere. These countries dont have the same fear mentality regarding motorcycles as America does, and they dont see size as the solution. On a motorcycle, size doesnt matter. What matters is your ability to see risk.   Conclusion Riding a motorcycle is safer than driving a car because riders see more, evade better, are more attentive, and assume less. The rider has higher stakes, but if they ride safely, are less likely to have an accident in the first place. Building character I knew a good father who suggested his son ride a motorcycle not a car, as â€Å"Then your carelessness will kill yourself, not innocent people. † Interestingly, the son turned into a great guy. Did the father care about his son? Of course. He cared that he would be a good person, who accounts for his acts. Most advice is about looking after the body. In this case, the father cared for his son’s character.  © Brian Whitworth, 2004, 2005.

The Issue Of Heavy Metals Contamination Environmental Sciences Essay

The Issue Of Heavy Metals Contamination Environmental Sciences Essay Rapid urbanization and industrialization has led to increase disposal of heavy metals and radionuclide into the environment. Heavy metals contamination problem increase rapidly is due to the increasing of the industrialization. The key property of heavy metal is the non-biodegradable properties of the heavy metal ions. As metal ion persistent in nature it will remain in the environment and poses environmental-disposal problems (Leità £o, 2009). Among the pollution of water sources, contaminations of heavy metal ions in water are the problem that reaching a dangerous level (Regine and Volesky, 2000). The main sources of heavy metal ions contamination include the urban industrial aerosols, solid wastes from animals, mining activities, industrial and also agricultural activities (KarnikaAlluri et al,. 2007). Heavy metal is defined as element with high weight, which has the properties of a metallic substance at room temperature and is toxic or poisonous at low concentrations. Heavy metal ions of concern include chromium, lead, mercury, silver, gold, zinc, arsenic, nickel, cadmium, uranium, selenium and mercury (Ahalya et al, 2003). Heavy metal ions can enter a water sources by industrial and consumer waste, or even from acidic rain breaking down soils and releasing heavy metals into streams, lakes, rivers, and groundwater (Lenntech, 2009). These heavy metals have high toxicity and impact as they can cause human major health problem (Leità £o, 2009). Heavy metal ions are dangerous because it tend to bioaccumulation. Bioaccumulation defines as an increase in the concentration of a chemical in a biological organism over time, compared to the chemicals concentration in the environment. Compounds accumulate in living things any time they are taken up and stored faster than they are broken down (metabolized) or excreted (Lenntech, 2009). This is because these heavy metals can be carried into food web as a result of leaching from water dumps or other polluted water sources. These metals then will increase the metals concentration at every level of food chain and cause affect human health (Paknikar et al, 2003). Even at low concentration, heavy metals can also causing human health problem. It can cause toxicity to humans and other forms of life. 1.1 Aquatic and water sources pollutants One of the main causes of aqueous heavy metal pollution is the release of the heavy metal ion containing industrial waste into water sources. This usually as a direct result of inefficiency treatment of the heavy metal removal processes. Occurrence of aquatic pollutants (such as heavy metals) has been correlated to alterations in the fish immune system and the incidence of infectious diseases. Water bodies are being overwhelmed with pollutant and waste matter such as heavy metal. Among all the toxic substances reaching hazardous levels are heavy metals (Regine and Volesky, 2000). Even very low level of certain heavy metals can have profound effects upon the structure or even the functions of the immune system that could be almost as harmful as direct toxic doses (Saxena et al, 2009). The main threats to human health from heavy metals are associated with exposure to lead, cadmium, mercury and arsenic. Cadmium compounds are the by-product that used in re-chargeable nickel-cadmium batteries. Cadmium will accumulate in living organisms and can cause several health problems in humans (Benguella and Benaissa, 2002). Cadmium emissions have increase dramatically during the 20th century, one reason being that cadmium-containing products are rarely re-cycled, but often dumped together with household waste. Therefore, measures should be taken to reduce cadmium exposure in the general population in order to minimize the risk of adverse health effects. The other metal ion that should be concern is copper. Unlike cadmium, copper is not toxic as cadmium, however extensive of copper used in industry and increasing the copper levels in the environment was a reason for concern. Besides, the general population is primarily exposed to mercury through food, fish being a major source of methyl mercury exposure because of the major food source. The adverse effects of heavy metals on human health show in Table 1.0 (Hima et al., 2007). The best accepted option is to avoid the possibility of polluting the water sources. Thus, the treatments of heavy metals contaminated water become more important issues in this endeavour. To avoid health hazards is essential to remove all these toxic heavy metals from wastewater before its disposal. Table 1.0: Types of heavy metals and their effect on human health. (Hima et al., 2007) 1.2 Method for heavy metal removal Recently, the efficient method of removal heavy metals has become important and concern for industry (Malik, 2004). They are various industrial processes for elimination of heavy metals. These industrial wastewater treatments is due to the process of chemical precipitation, membrane technologies, solvent extraction, reverse osmosis, electrochemical treatment, ion exchange, evaporation recovery and also chemical oxidation-reduction (Leità £o, 2009). Physiochemical processes also use in heavy metals removal of water sources before the influents into natural water system (Nars and Garima, 2004). However, all this methods have a major disadvantage which is difficult to handle and expensive processes. Besides, these methods frequently result in the release of toxic products and thus cause of secondary sources of environmental pollution problem (Leità £o, 2009). Most of the physiochemical process become less effective and more expensive when he metal concentration are in range of 1 to 10 0 mg/L (Nars and Garima, 2004). Another major problem is the ability for removal of heavy metals in low concentrations and is inefficiency. It also produces other waste products that require careful disposal (Ahalya et al., 2003). Thus, a need for a cost effective alternative technologies are important. In this case, microbial biomass has the high efficiency and option for developing an economic and eco-friendly waste water treatment process. Bioremediation can be defined as a biological process or treatment that used to clean up of hazardous chemicals. Bioremediation processes involve the use of microorganisms or even enzyme to return the environment back to its original condition. In recent years, rapid urbanization and industrialization has led the increase of heavy metals into environment. Hence, due to the environmental protection and economical constrain the need of bioremediation in removing and recycling of metal ions from industrial wastewater become more important. Bioremediation can be an effective method that can alter the ecosystem pollution. There are certain main advantages to bioremediation, in which other process cannot be reach easily. One simple case that can be view is the contamination of gasoline in underground water. By injection of the right microorganism, it may reduce the pollution concentrations after a period of time. The bioremediation is less expensive compared to other chemical cleaning processes. In recent years, certain new method was discovered in removing heavy metals from the water sources. It was found that fungus biomass would be an effective method in removing heavy metal ions in wastewater. This is because the ability of fungi in absorbing metal ions would be more efficiency when it grow some condition or reach certain situation. Certain condition or pre-treatment can be use on to the fungal biomass to increase the efficiency in order to speed up the bioremediation process. In other words, the biosorption procedure are said to be easy to handle, safer, rapid process, and inexpensive for the pretreatment and trace metals separation in aqueous solutions (Say, 2003). However, many of these methods are ineffective. This resulting in low levels of heavy metal ion removal and can also be economically inefficiency (Ghimire et al., 2003). Figure 1.0: Schematic representation of biosorption procedure. (Hima et al., 2007) 1.3 Biomass of Fungus To overcome the entire metal ion pollution problem, all the removal of heavy metals from waste water must be highly effective. Thus the use of biomass was selected. The biomass has several advantages as heavy metal ion adsorbent over the commonly method and more efficient adsorbents and is a renewable source (Ghimire et al., 2002). Biomass often as the waste product from the industry processes. It is cheap and easily available product. Thus, according to the industrial perspective, heavy metal removal systems that are renewable and inexpensive are highly preferred by industry and achieve the environmental perspective. A filamentous fungus is a member of large group of eukaryotic organisms which are variable in form, behavior and life cycle patterns that are classified as a kingdom that is separated from plants, animals and bacteria (Geeta Sumbali, 2005). There is the possibility that fungus has the ability to remove heavy metal ions to meet the discharge standards required by federal regulations. Fungi can remove heavy metals and radio nuclides from the aqueous solution. Fungi can accumulate heavy metal and radionuclide species by physico-chemical and biological mechanisms. These methods include extracellular binding by metabolites and biopolymers, binding to specific polypeptides and metabolism-dependent accumulation (Tobin, 1994). The transfer of metals from environment into the cell maybe accomplished by active transport associated with metabolic activities, but it is also a passive process metal uptake by the cell across the cell wall. The cell-wall fraction of biomass plays an important role in the sorption of heavy metals. The potential of fungal biomass as biosorbent has been recognized for the removal of heavy metals from polluted water sources. Due to the negative charge from the different functional group, fungal cell walls can act as a cation exchanger (Fomina, 2007). The examples are phosphate, carboxylic, sulfhydryl or amine that was found in different wall compo nents such as hemicelluloses, pectin and lignin (Fomina, 2007). The reason that makes fungi biosorption become attractive is due to the possibility of obtaining large quantities of product without causing disposal problem and low cost. One example is the Rhizopus arrhizus, which are common for industrial exploitation due to its strong metal-sorbent properties. The amino groups of chitin were found to be a major site of thorium uptake in Rhizopus arrhizus. The cell wall of fungi typically containing long chain of chitin polymer, cellulose or contain both chitin and cellulose. Fungi cell walls are rich in glycoproteins and polysaccharides, for example the glucans, chitin, mannans and phospho-mannans. The chemical structure of a part of cell wall fungi was show in figure 1.0. Chitin polymers layer provide the abundant sources of metal ion binding ligands. The amino groups of chitin were found to be a major site of thorium uptake in Rhizopus arrhizus. The main chemical groups in a biomass which are able to uptake metal ions are the electronegative groups such as hydroxyl, sulfhydryl groups and amino groups. This is the main factor that causes the fungi biomasses have the ability to accumulate metal ion. The level of heavy metals absorption capacity by various fungal species was show in table 1.1. Figure 1.1: Schematic diagram representation of the outer cell layer of fungi. (Leità £o, 2009) Figure 1.2: Chemical structure for a part of chitin polymer. (Boya Volesky, 1999) Table 1.1: Heavy metals absorption capacity by various fungal species. (Narsi and Garima, 2005) 1.4 Objective of this thesis The main objective of this review is to present report of investigations related to the ability of fungal species as a suitable model organism to use in the process of eliminating heavy metal ions from contaminated water sources. In this review the removal of heavy metal ions such chromium, cadmium and copper from synthetic wastewater by a fungus biomass is presented. The design of an effective bioreactor for the removal of copper in aqueous solution is presented. The reactor was based on an aqueous system containing metal ions in solution. These reviews also include a report on the investigation of the effect that would affect the efficiency of fungal biomass in absorption metal ions. A study of factors that affect the efficiency of fungal biomass will provide a good industrial reference for the use of fungus in the removal of metal ion as a mean of protecting the environment from heavy metal pollution.

The Impact of the System of Patronage Upon Works of Art Essay examples

The Impact of the System of Patronage Upon Works of Art During the Renaissance, the system of patronage came into being, mainly as a reflection of the increasing capitalist emphasis being placed on life in Renaissance Italy, most notably in Florence. In its very nature as a commercial, capitalist place, Renaissance Italy was a hugely competitive place. It was therefore not surprising that works of art were very often commissioned for competitive reasons. During the Renaissance, art was not just as we think of it today, as an expressive, interesting creation. Art was a focal point of society, and a very powerful tool that powerful people used to gain an advantage. Discarding the effects it had on society for a moment, it was the key feature of the Renaissance. In earlier times, art had less status. However, mirroring the economic development of the time, art became the thing to spend money on, for various reasons. Money lay at the centre of art, and that is why patronage is so important. The system of patronage is a wide term and therefore there are a number of influences to consider when answering this question. Among them are the glory of the family; the honour of the city; the increasing economic power of individuals and groups; and the classical legacy that influenced art so much. Although in the later Renaissance time, Rome became increasingly involved (with the Pope's influence), Florence and Venice were the two leading protagonists as centres of culture in the earlier years. Not surprisingly, they were also the two leading cities economically. The two cities heavily competed with the other; honour was of primal importance. As merchants and artists were encouraged to travel as much as possible, innovative ideas in pieces from other cities quickly became incorporated into artists' own city. For example, after the death of Savonarola, Florence sought to make her constitution much more similar to Venice's. As a reflection of this, a large room in the palace of the signoria was designed to act and look like Venetian Hall of the Great Council and two huge frescoes were commissioned, one by Leonardo, the other by Michelangelo. By commissioning their own great works of art, smaller states could quickly achieve prominence and be "put on the map". Padua and Mantua were two lesser states at the beginning of the Renais... ...is was the greatest period in the history of art because of the healthy economic situation of Renaissance Italy. The rich did not save their money. Art was the thing to spend disposable income on. It was a way of showing wealth and gaining prestige and influence. Without patronage and consumer demand, being an artist could not have been a profession. In the Renaissance, wealth was power. And wealth was shown through owning works of art. So, as has been seen, the system of patronage was extremely important in Renaissance Italy. It brought with it mixed blessings for artists. On the one hand, it gave them the income to support themselves and continue to produce works. On the other hand, though, it could be very constrictive on what the artist could produce, and could even sometimes decide the quality of a work. But ultimately it can be said that the art patronage allowed the Renaissance to be remembered as a golden age in history and a way of distinguishing the period from the Middle Ages. Patronage did effect works of art, but there is little evidence supporting a theory that it stopped the art of the time being as beautiful and expressive as it could have been.

Breast Cancer Essay -- Health Disease Essays Papers Prevention

Breast Cancer Cancer is one of the leading causes of death in the United States. There are many different types of cancer that are affecting people all over. Breast Cancer is one of these, and is found in man and women. Over 200,000 women and 1,300 men have been diagnosed with breast cancer this year. One in eight women will detect breast cancer in their lifetime. Men are less than one percent of the cases of breast cancer that are detected. Although prevention is not yet available, early detection is the best way to handle breast cancer, which can be treated in many ways. Breast cancer is a malignant tumor found in the glandular tissue of the breast. This tumor is called a carcinoma, which causes a single abnormal cell to multiple at rapid rates. A malignant tumor damages tissue and can spread. Cancer spreads when it breaks away and gets into the bloodstream. The tumor can be removed but there is still a possibility that they will grow back. When breast cancer spreads it is called metastatic breast cancer. If it is a benign tumor it is non cancerous, will not spread, but could damage some tissue. They are also not life- threatening and can be removed, which they rarely grow back. Breasts are glands that can produce milk. There are two main types of breast cancer, ductal carcinoma and lobular carcinoma. Ductal carcinoma is cancer in the lining of milk ducts of the breast. Lobular carcinoma is cancer in the lobules where breast milk is produced. There has not been a way detected to prevent breast cancer yet. The best way to protect you against breast cancer is by getting a mammogram at age 35 and once a year after age 40. Also you should perform a self-exam of the breast each month after age 20 f... ...nemia. There is a five-year survival rate for women with breast cancer. The percentage of survival has risen from 72 to 96. If the cancer has spread to other tissue then the rate goes down to 78. The hope of recovering from the diagnosis of breast cancer is extremely high. Women are becoming a lot more optimistic about being diagnosis with breast cancer. It is highly recommended that they see a physician regularly and give them themselves self-breast examinations. Breast cancer kills about 39, 800 women a year and about 400 men. Self-examination is one way to detect breast cancer early and give you a better chance of recovering from it. Many treatments are available and can help get rid of breast cancer. Even though there is no prevention for this cancer yet, detecting symptoms early and receiving treatment is the best way to get rid of breast cancer.

Feasibility study Essay

Sometimes a full-scale study cannot be justified because there are too many unknowns, or because a critical piece of information is lacking. In such circumstances a feasibility study may be warranted. A feasibility study is undertaken before the real work to determine whether to proceed with a project and decide the best approach to adopt. Feasibility studies can be extremely important in reducing uncertainties for planning the definitive study, and often provide reassurance to funding bodies that the work has been thoroughly thought through.s Our business Queen Pitahaya Fruit Shake (Dragon Fruit) bears the vision of providing fun, deliciously appetizing, uniquely enchanting food and beverage products while maintaining our commitment to uncompromised quality at economical rates with a heartening purpose to cater to society’s needs, taste and preferences: rather than simply convincing our customers to try and like whatever products we develop. Dragon fruit contains much health benefit and uses, that is why we develop something that will really help customers satisfied their needs and wants. Queen Pitahaya Fruit Shake keeps our body healthy, inside and out. Developing a new product for the public is never an easy undertaking. The number of new products that actually make it is insignificant to the total numbers that are actually produced. We as a student believe we have found one of those products that will make an impact and ultimately be successful is a shake. The healthy shake will provide our customers with an almost endless amount of healthy alternatives to the other drinks. This information will provide sales, costs, profits, market, competitors, distribution, and the macro environment balance. The healthy fruit shake will promise you customers to provide the quality, reasonably priced product in industry. We aim for continuously generate awareness, interest and desire for our product, resulting in frequent purchases by the customers. II. INTRODUCTION A. Background of the Study Dragon Fruit Shake has a delightful and pretty mild taste, not too sweet but just perfect to appeal with the consumers taste buds. It is made from fresh dragon fruits, non fat milk, and green stevia. Our product will offer numerous health benefits that are good for the body and will cater the ever increasing demand for a healthy food and beverage choice, diets and losing weight. Dragon fruit are among the many wonder fruits that are said to provide multiple health benefits and include a whole array of nutrients, vitamins, fiber and anti-oxidants. It is best for all diets because it has low calories and is rich in fiber that can help avoid constipation, improve your digestive health and help you reduce weight naturally without health risk. Others call this as a super food due to its powerful healing properties. Non-fat milk which is also one of the ingredients of the product offers the goodness of milk but minus the fat, which makes it an easy addition to one’s balanced diet. It gives nutrition to those who put importance to managing to control their weight and staying fit. We use green stevia as a sweetener. It is an all-natural food supplement that is said to be 300 times sweeter than ordinary sugar. Proven by experts, green stevia has zero calories, zero fats, zero sodium and zero cholesterol. B. Name of the Enterprise The name of the enterprise is one of the most important things that are needed in the business. QUEEN PITAHAYA FRUIT SHAKE is the primary name of the business. PITAHAYA originated from the word Hylocereus undatus commonly known as dragon fruit is among the most nutritious and wonderful exotic fruits. Hylocereus undatus is one of the most popular and cultivated cacti species of the genus Hylocereus, especially for the fruit industry while we choose the name QUEEN because the 4 partners in the business are all girls. We create this kind of name in our business because it’s easy to memorize or to familiarize by the customers, its unique name and it’s our way to attract them and it could be a trademark for quality products. C. Statement of the Problem These days, consumers are considered as the king of the market. Their needs and demand varies from time to time because of the changes in technology, fashion, tastes, behavior and lifestyle. Consumers of today are becoming more conscious about their health so as to manage health related concerns, thus consumers demand for a healthy food choice, diets and losing weight. D. Objectives of the Study Stated below are the lists of objectives that this study is contemplating on pursuing. 1. To offer a healthy beverage that satisfies the fast changing consumer preferences for a shake drink. 2. To be able to earn profit 3. To gain market share III. MARKETING PLAN A. Analysis of the Customer Environment There are groups of customers for our Dragon Fruit Shake and the needs are different from segment to segment. It is primarily focused on segments including Kids, Adults, Health Conscious, and the Youth market. The table shows the segments for Dragon Fruit Shake. Not a child yet not an adult Possibly wanting to drink what adults drink but without the adult taste Intense competition with both direct and indirect competitors Unbounded changing of customers demand and preferences E. Marketing Mix Product Dragon Fruit Shake is made from pure, fresh and naturally grown dragon fruits. We do not use artificial sweetener but rather an all- natural sugar substitute. It has a delicious, creamy, delightful taste. Each cup of our shake offers a lot of health benefits for our customers at an affordable price thus, making their money worth spending on. Place Dragon fruit shake will be having its first store at food court of SM Dasmarià ±as. We will not place our store at roadside locations as we promote healthy beverage and we don’t want our product to be exposed on different toxins and smoke coming from the vehicles. We will operate on a safe and clean environment. Price The business will use the Cost-plus pricing strategy to calculate for the price of dragon fruit shake. The price will be set based on the production cost, including both direct and indirect cost at our projected sales volume, and our standard mark-up. Our product is competitively priced and is very affordable for consumers to buy. Taking into account the extreme health benefits our product can offer, we are very sure that their money will be worth spending on consuming our product and making it as a staple on their healthy diet. Projected market price for Dragon fruit shake will start at: P 26 for small; Sales Promotion In- store Sampling – will be conducting sampling program at SM Dasmarinas supermarket and at the same time, giving away fliers and encouraging them to visit and try to buy the product at the store located at the foodcourt. Exposition/ Trade fair – join trade fairs to increase awareness of the existence of our business. This would also give us the chance to showcase the goodness of our product. We will have free taste of our product and we will also sell our product if people would love to buy. We will also have the chance to be seen and known by a lot of bloggers. Public Relation Social Media – integration to social media can create dynamic, measurable ways to engage the community and drive bottom-line results. We will create fan pages on websites, such as Facebook, to start marketing our product online. Often post interesting information about our product, entertaining stories, comments to continually draw interest from consumers. Place ads on Facebook to attract even more consumers to our fan page. We could also have fun games, surveys, contests and customer testimonials. Direct Marketing (For future Direct Marketing efforts) Television, newspapers and magazines will be use to advertise our product. Our existence as well as the health benefits of the product will be the main focus of the advertisement. Television Shows – catering sponsorship on Television Health Shows like Salamat Dok Newspaper – advertisement on newspapers like Philippine Daily Inquirer and Manila Bulletin will increase people’s awareness especially the professionals Magazine – advertisement on magazines like Women’s health and Men’s health is directly targeted towards the health conscious market. We will also have advertisement on Candy Magazine. This will be directly targeted towards the Youth market. All this direct marketing efforts can generate awareness and induce them to try and purchase or product. Feedback from Customers The Dragon Fruit Shake will be operated by 4 persons as partners. Dragon Fruit Shake was a partnership business accounted as limited firm and owned by the following persons: Ma. Fe Victoria N. Alano, Dyann Bucaling, Sharmaine Lyka P. Vecino, and Melody M. Ramos. The business started with a capital amounted to 100,000.00 having equal contributions from the owners. E. Organizational Structure The figure has shown the organizational structure of Dragon Fruit Shake which composes an Operational Manager, Bookkeeper Personnel, Marketing Personnel, and Financial Analyst which all of them contributed to the company. Operational Manager – is an area of management concerned with overseeing, designing, and controlling the process of production and redesigning business operations in the production of goods or services. It involves the responsibility of ensuring that business operations are efficient in terms of using as few resources as needed, and effective in terms of meeting customer requirements. It is concerned with managing the process that converts inputs (in the forms of materials, labor, and energy) into outputs (in the form of goods and/or services). Bookkeeper – in the context of a business is simply the recording of financial transactions. Transactions include purchases, sales, receipts and payments by an individual or organization. Many individuals mistakenly consider bookkeeping and accounting to be the same thing. This confusion is understandable because the accounting process includes the bookkeeping function, but is just one part of the accounting process. Cashier – the officer of a bank or business concern in charge of paying and receiving money and handles cash transactions with customers. Sales Personnel – refers to those who work as part of the sales team either in a retail store, call center or individually from home. Sales personnel are employed to sell to other businesses or to individual consumers. Working in sales can be demanding or stressful, as much of the role involves working toward sales targets. Sources of Literature www.pinoybusiness.com/food-business/starting-a-fruit-juice-and-shake-business/ www.quennsland.qld.gov.au/industry/food/food-innovation/innovative-food-beverage-products/healthy-foods-biodegradable-packaging www.tutor2u.net/business/marketing/pricing_cost-plus.asp bizfinance.about.com/od/pricingyourproduct/a/Pricing-your-product-using-mark-up.htm kimberlysnyder.net/blog/2013/01/08/superfruit casaveneracion.com/dragon-fruit-shake/ prezi.com/k9oj8jyers1/feasibility-study/ www.greenstevia.com.ph thenutritionguruandthechef.wordpress.com/2012/05/13 www.cookinglight.com www.fruitasgroup.com www.cavite.go.ph/home/index.php/investment/cost-of-doing-business/minimum-wage Belch (2003). Advertising and Promotions. The McGraw-Hill Companies Kotler et.al (1999). Principles of Marketing. New Jersey, USA. Prentice hall

Environment pollution argument Essay

Perhaps no invention affected American everyday life in the 20th century more than the automobile (UsHistory.org, 2008). Technology for the automobiles existed in the 19th century, but it took until the 20th century for Henry Ford to make automobiles accessible to the American public. The automobile drastically changed the lives of Americans for the better, not only did it improve transportation, it also created an economic boost for them. The demand for rubber skyrocketed and road construction created thousands of jobs. State and local governments began funding highway designs and the federal government became involved with the Federal Highway Act of 1921 (UsHistory.org, 2008). This act required each state to designate a system of state highways not to exceed seven percent of the total highway mileage in each state. Gas stations began to appear and mechanics could earn a living by fixing the inescapable problems with automobiles. Obviously two well established industries, oil and st eel, received a serious boost by the demand of automobiles. People could travel longer distances causing the need for motels, fast food places, and diners. In the beginning, automobiles made life better for humans, but with the growing number, environmental issues began to appear. In this unperfected world, the combustion process caused by automobile engines emits several types of pollutants. The exhaust from automobiles is generated by the chemical and mechanical process that occurs in order for a vehicle to work, this exhaust is what pollutes the air. Exhaust pollutants include hydrocarbons, nitrogen oxides, carbon monoxide, and carbon dioxide. Smog is a word formed by smoke and fog. The leading cause of smog comes from the releasing of pollutants in the air from gasoline and diesel-run vehicles, industrial plants and activities, and heating due to human activities. Burning gasoline in automobiles releases carbon dioxide, which is the largest source of greenhouse gas emissions in  the United States (Conserve Energy Future, 2013). Increased heat in the atmosphere causes ecosystems and weather patterns to change, such as the rise of sea levels and affects rainfall patterns. Humans can experience short term and long term affects due to exposure of air pollution. Short term effects, usually are temporary, can range from nausea to bronchitis. While long term effects can in clude heart disease and lung cancer leading to death. In 1952, over 3,000 people died in what became known as London’s â€Å"Killer Fog.† The smog was so thick that buses could not run without guides walking ahead of them carrying lanterns (United States Environmental Protection Agency, 2012). Events like this alerted humans of the threats air pollution poses to human health. In 1963 several federal and state laws were passed including the original Clean Air Act, this produced funding to study the effects and help clean up air pollution. In 1970 Congress passed a stronger Clean Air Act and created the Environmental Protection Agency, known as the EPA. Again in 1990 Congress expanded the Clean Air Act, which gave the EPA more authority to implement regulations lowering pollutant emissions. Worldwide, many countries have taken steps to reduce or limit greenhouse gas emissions to combat global warming. The Kyoto Protocol, first adopted in Kyoto, Japan, in 1997, is an agreement between 183 countries that they will work to reduce their carbon dioxide emissions. The United States has not signed that treaty (National Geographic Education, 1996) . Along with human health, automobiles pose a threat to the environment in ways of global warming, water pollution, and acid rain. Global warming is affected by the greenhouse gases, like carbon dioxide, which are emitted through automobile exhaust. Vehicles require fluids like motor oil, antifreeze, gasoline, and refrigerants. These fluids are easily leaked from a vehicle or can be disposed of improperly and can end up in aquatic ecosystems. When rain occurs it washes everything on the ground, including leaked car fluids, into sewage drains that lead into our oceans and other aquatic ecosystems. Automobile fluids are toxic to animals affecting their immune and respiratory systems. Acid rain changes the PH balance of waterways and can harm the organisms that rely on them. The nitrogen and sulfer oxides that are released from automobiles are major contributors to acid rain. Electrical motors date back to the 1800’s, with steam and combustion engines being attempted by the 1900’s, and it was undecided which engine would power  the automobile. At first the electrical motor was the most popular, but the battery life was short and would not allow travel over long distances. As mentioned earlier, Henry Ford introduced a combustion engine that rejected the idea of an electrical motor. In the late 1 960’s automobile manufacturers noticed concerns of the growing oil crisis and emissions of gasoline powered vehicles causing them to add electric cars into their line ups. By the 1990’s consumers were converting to electric powered automobiles because awareness of dependency on foreign oil and environmental issues were becoming more knowledgeable. Automobile manufacturers were making electric cars a larger part of their line ups. Modern day consumers have a choice between electric cars and hybrid cars as an alternative choice to gasoline powered engines. Recent electric cars are comparable to gasoline powered engines in terms of speed and travel distance due to recharging stations along the way. Electric cars are nonpolluting, however still have an environmental cost because the recharging of their batteries is done by burning fossil fuels. According to the Electrical Vehicle Association of Canada, even batteries recharged by coal-powered electric generators cut carbon emission roughly in half (Lampton, 1998) Hybrid cars are appealing to consumers who feel limited by electric cars. These cars have a traditional engine and a bank of rechargeable batteries that charge while the car is running. Limited demands of power, like driving around town, uses the charged batteries while high demand of power, like freeway driving, uses the gasoline engine. Although hybrid cars are low polluting, they still have some environmental issues of emissions as gasoline powered engines. The future for humans depends on what they are doing and consuming today. Fossil fuels are eventually going to be depleted and the sooner the dependency is lifted, the longer humans can make them last. Global warming is going to occur, but causing the release of carbon dioxide into the air through the burning of gasoline is only going to make it happen faster. Human health issues regarding air pollution are going to continue to get worse, death is already happening and those numbers are going to continue to rise. Humans depend on automobiles as their primary mode of transportation, but carpooling or public transportation would lessen their carbon footprint. If everyone just did one thing a day to help the envi ronment, maybe they could help sustainability of the Earth. References Conserve Energy Future. (2013). What is Smog. Retrieved from http://www.conserve-energy-future.com/SmogPollution.php Lampton, C. (1998-2013). How Electric Car Batteries Work. Retrieved from http://auto.howstuffworks.com/fuel-efficiency/vehicles/electric-car-battery3.htm National Geographic Education. (1996-2013). Air Pollution. Retrieved from http://education.national geographic.com/education/encylopedia/air-pollution/?ar_a=1 United States Environmental Protection Agency. (2012, March 6). Understanding the Clean Air Act. Retrieved from http://www.epa.gov/airquality/peg_caa/understand.html UsHistory.org. (2008-2013). The Age of the Automobile. Retrieved from http://www.ushistory.org/us/46a.asp

Storm Born Chapter Twenty-Three

The similarities between the fachan and nixie attacks weren't lost on me. Both types were water creatures, and all had seemed much more interested in killing Storm King's daughter than fathering her child. Recalling how Dorian had said someone powerful would have had to force them to come out to the desert, I decided that figuring out who that could be needed to move to the top of my list of priorities. Rape was horrible. Death was†¦well, final. Unfortunately, I wasn't really sure I trusted my new gentry contacts to give me unbiased advice. So I turned to my next-most relatively neutral sources. Like always, my spirit minions took a long time in answering my question. Nandi and Volusian were compelled to answer eventually, but I think they always sort of tried to wait each other out. This time, it was Nandi who finally gave in. â€Å"Mistress, there are many among the shining ones who could summon such creatures. Far too many for you to hunt down or investigate. To do so would be akin to counting grains of sand on a beach. The task is impossible. Were you to try, you would fall into a despair so dark and deep that it would undoubtedly shatter your mind and force you into insanity.† Volusian sighed loudly and shuffled so that he stood farther into the shadows of my bedroom. â€Å"Metaphors aside, mistress, she is correct. Perhaps there are not quite so many suspects but still enough to make a search difficult.† Finn, moving around my room in lazy circles, stopped his flight and scoffed. â€Å"Why are you wasting your time with all these other people? It's obvious who's doing it. Maiwenn is.† I sat cross-legged on the bed and swallowed a piece of my Milky Way. â€Å"Maiwenn can't control water. Besides,† I added bitterly, â€Å"everyone keeps going on about how weak and sickly she is lately anyway.† I honestly didn't get what the big deal was with her being so debilitated by pregnancy. I'd worked at a restaurant in high school, and there'd been a waitress there who'd stayed on her feet until the day she delivered. â€Å"Maiwenn doesn't have to do it herself,† argued Finn. â€Å"She's the mastermind. Other people hated Storm King. She's probably collaborating with them and directing them to attack you.† â€Å"That seems kind of elaborate.† I swear, Volusian almost smiled. â€Å"Spend more time around the gentry courts, mistress, and you'll find a plan like that would be childishly simplistic. Nonetheless, I find it unlikely the Willow Queen is involved. It is not in her nature. She would not kill without provocation. She is more likely to wait and observe than act on her emotions.† â€Å"Unless there was something more personal involved,† said Finn slyly. â€Å"You know, maybe a little jealousy†¦Ã¢â‚¬  Apparently my romantic difficulties were no secret. Honestly, I didn't get how gossip spread so fast in the Otherworld, particularly considering how they had no telephones, TV, or Internet. I glared at him. â€Å"She has nothing to be jealous about. Not anymore.† â€Å"Agreed,† said Volusian. â€Å"Besides, the Willow Queen is not an adolescent girl who would risk her rule to take petty revenge. She – and her peers – are far too clever. And ruthless.† Finn crossed his arms and glared at Volusian. It was kind of a bold move, considering Finn looked like a cartoon character and Volusian looked like he ate the souls of small children. For all I knew, he probably did. â€Å"Of course you'd say that. You're trying to throw Odile off Maiwenn's trail. Makes it easy, doesn't it? Then Maiwenn's assassins can do your dirty work for you. We all know you're just waiting to kill her off.† Finn jerked his thumb in my direction. Volusian went rigid, his eyes narrowing to red slits. â€Å"Make no mistake. When I kill our mistress – and I will – I will not depend on some gentry to do it. I will rip her flesh and tear her soul apart myself.† Silence fell. â€Å"Truly, mistress,† Nandi said at last, â€Å"it is a wonder you even have the will to carry on.† â€Å"Enough,† I groaned, rubbing my eyes. â€Å"Being around you guys is like being on the Jerry Springer Show sometimes. As much as I hate to admit it, I agree with Volusian.† Finn started to speak, and I cut him off with a gesture. â€Å"But I still want to talk to Maiwenn. If she is guilty, maybe I can find out. If she isn't, maybe she'll help me figure out who is.† â€Å"You're crazy,† exclaimed Finn. â€Å"You're playing right into her hands.† â€Å"And your opinion has been duly noted for the record. I don't need to hear it anymore.† He disappeared with a huff. I shook my head and turned to the others. â€Å"Show me where the closest crossover to her home is.† It turned out to be an hour and a half drive from Tucson, but considering how much Otherworldly travel I probably would have had to do by crossing somewhere else, I didn't mind. This proved doubly true when the crossroads in the Willow Land deposited me within eyesight of her castle. It was only a small consolation, considering it was still freezing in her land. Back home, the weather had been hot and perfect. Worst of all, today was Cinco de Mayo. I should have spent the rest of the day drinking copious amounts of tequila, followed by a blissful blackout under a table somewhere. At least there was no wind now, but the air held a sharp, biting chill. It was dry too; I could sense its lack of moisture. Ice and snow drifts glittered with crystalline beauty in the stark winter sunlight, but it was a dangerous beauty. If you stared at the blankets of white too long, you could almost get afterimages from the brightness. I trudged down the cold road, admiring the castle in spite of myself. Unlike Aeson's and Dorian's, it lacked the blocky, fortress look. It was†¦well, pretty. Graceful, fluid spires rose up, their silvery white surface gleaming and sparkling. The entire structure had a curved, almost sinuous look, like a calla lily. I wondered if this simply resulted from the difference between male and female monarchs. Maybe Maiwenn just had better taste. The guards turned rightfully alarmed when I informed them who I was. They tried to coax me inside to wait for Maiwenn's admittance, but I refused to take one step until they'd requested hospitality for me. It took awhile – during which time the number of guards circling me doubled – but Maiwenn finally sent back word that I could see her and would be under the protection of her home. A lady-in-waiting led me to Maiwenn, and she made it clear in both body language and words that I had no business disturbing her queen. She led me through twisting halls, at last leaving me in a cozy, brightly lit sitting room. Maiwenn rested in a comfy plush chair, propped up by pillows. A heavy satin dressing gown wrapped around her, and someone had tucked a blanket over her lap. Even pale-skinned and messy-haired, she looked gorgeous. She smiled at me and gestured for the servant to leave. â€Å"Lady Markham, what a pleasant surprise. Please, sit down.† Uneasily, I eased onto a delicate plush pink chair. â€Å"Call me Eugenie.† She nodded, and we both sat there awkwardly. Watching her, all I could think about was how she was carrying Kiyo's baby. It would create a lifelong bond between them that I could never share. Not that I wanted anything like that, of course. Kiyo was out of my life. Maiwenn's sense of propriety, being better than mine, soon kicked in. â€Å"I'm happy to receive you, but I suspect this isn't a social call.† â€Å"No†¦I'm sorry. I wanted to talk to you about†¦Ã¢â‚¬  I hesitated, suddenly feeling foolish. What had I been thinking to come here and ask her outright if she wanted to kill me? Well, it was too late to back out. Might as well go for it. â€Å"I've had a couple of nasty attacks lately. Attacks meant to kill me. And I was wondering if†¦if maybe you knew anything about them†¦.† Her turquoise eyes regarded me knowingly. â€Å"Or more to the point, you want to know if I had anything to do with them.† I averted my eyes. â€Å"Yes.† â€Å"It's no wonder Dorian likes you so much. Your bluntness must amuse him to no end.† She sighed and leaned her head back in the chair. â€Å"You may believe me or not, but the answer is no. I neither ordered nor know anything about any attempts on your life. What happened?† Figuring it couldn't hurt regardless of her involvement, I told her everything about the fachan and the nixies. Her face stayed mostly blank, though I did see surprise flash in her eyes a few times. When I finished, her response was not what I expected. â€Å"Why do you live in a desert anyway? Willingly even?† I felt surprise cross my own face. â€Å"It's my home. It's not that bad.† She shrugged. â€Å"If you say so. But Dorian is right in his assessment of getting those creatures to you in the first place. Someone powerful and motivated would have had to do it.† â€Å"Do you know who?† â€Å"No. Like I said, you have no reason to believe me, but I had nothing to do with this.† She was right. I had no reason to believe her. And yet†¦some part of me noted that Kiyo trusted her. Whatever anger I felt over his withholding of information, I had to believe he wasn't an entirely unreliable judge of character. â€Å"Could you give me names of people who could do it?† â€Å"I could give you dozens. Wouldn't do you much good.† I scowled and slouched into my chair. The same response as the spirits. â€Å"I'm sorry I can't be more help.† She sounded sincere. â€Å"I won't lie: The thought of you having Tirigan's grandson terrifies me. But I don't believe in punishing you for something that has not yet happened – especially when you are trying to not make it happen. However†¦Ã¢â‚¬  That placid expression turned hesitant. â€Å"May I ask you a question?† â€Å"Sure.† â€Å"I know what you told me, and yet†¦well, I hear more and more stories about your involvement with Dorian. Kiyo said†¦Ã¢â‚¬  She tripped over the name. â€Å"Kiyo said I had nothing to worry about.† â€Å"You don't. It's an act. Dorian's teaching me to use my magic, and in exchange, I play his girlfriend.† No point in mentioning our recent bargain. She considered. â€Å"So you've decided to embrace your heritage after all.† â€Å"Only enough to not do something stupid.† â€Å"You're right to do that†¦though I'd feel better if you had another teacher. Your bargain may seem safe enough for now†¦yet I doubt he'll let it stay that simple for long. Don't let his charm blind you to his agenda. He'll use you to get what he wants – and he wants the prophecy fulfilled.† â€Å"Hey, I can handle Dorian. And his charm.† â€Å"There's more to it than just that, however. Your very life may be at risk.† â€Å"From Dorian? I doubt it.† â€Å"From his enemies.† That was a new one. â€Å"I didn't really know he had any unless†¦well, you and he differ in opinion†¦and I guess he and Aeson don't get along either.† I sat up straighter. â€Å"Do you think his enemies are the ones trying to kill me? To get back at him?† â€Å"Any number of people could be trying to kill you. The list of his enemies is no shorter than the ones I referred to before. Most of his have nothing to do with where he stands on the prophecy. He's powerful, and many fear that – with good reason. When this part of the Otherworld rearranged itself, he fought to seize much more of it than he did. Only at the last minute did Katrice, queen of the Rowan Land, emerge as a contender and slice up more. The land recognized her and allowed her a portion, cutting Dorian out of larger territory.† I shivered. I had heard Roland speak of the Otherworld's sentience, how it continually changed form and boundaries. Still. The thought of it â€Å"allowing† someone to do something creeped me out. â€Å"Many know he has never accepted that outcome,† she continued. â€Å"He would like to expand, and they see you as the means of doing it. Your human powers have been feared for years. If you manifest Storm King's as well, they believe you and Dorian will conquer the other kingdoms. And possibly beyond.† â€Å"Everyone's so obsessed with conquest,† I grumbled. â€Å"Why can't they just leave things the way they are?† â€Å"Your king has grander plans than that, I'm afraid.† I wondered not for the first time who was getting the better end of this deal Dorian and I had contrived. What was it he really wanted from me? â€Å"So even people who agree with the prophecy don't necessarily like him.† She nodded. â€Å"They would rather see your son fathered by someone less ambitious – someone they could control. Those same people could very well attempt to remove Dorian. Or, others who wanted Storm King to succeed in theory secretly believe it will never happen, so now they simply worry about the immediate threat you present to the kingdoms here.† This new development, that I was a threat because I wanted to conquer the Otherworld, was almost more ludicrous than the prophecy. â€Å"Why the hell would I want to rule in this world? Haven't they noticed I'm human? Or at least half? I don't have any claim on gentry real estate. And I don't want any.† â€Å"The shining ones view things differently than humans. Humans always feel the need to point out any drop of foreign blood in a person. As far as we care, you have our blood, and that suffices. You may have a human mother, but for all other intents and purposes, most of us now regard you as one of our own.† I thought about how common â€Å"outsider† labels were back in my own world: African American, Asian American, etc. She was right. People usually called attention to â€Å"foreign† blood. â€Å"Yeah, but all that aside, I've made a career out of hunting them down. Doesn't that bother anybody or seem weird for a potential queen?† â€Å"Some, yes,† she conceded. The slightly distasteful look on her face informed me she was among them. â€Å"And they won't get over that anytime soon. But really – for everyone else – well, as I said, most consider you one of us now, and killing wantonly isn't that out of line for a powerful leader. Nothing that Tirigan or Aeson or Dorian hasn't done.† I exhaled loudly. â€Å"This doesn't make me feel better. I suddenly feel like I have more enemies than before.† â€Å"I'm sorry. If it's any consolation, Dorian's enemies may seek you out because of your connection to him, but that very connection will compel him to protect you by whatever means he can. Conniving or not, he's a powerful ally.† I remembered the nixies. â€Å"Yeah. He is.† Another uncomfortable silence descended, and we sat there watching each other. Regardless of how wussy I thought her condition was, she did look pretty exhausted. I hadn't really decided if she was an enemy or not. Honestly, I'd received more things to worry about than any sort of answers from this visit. â€Å"Well,† I said stupidly, â€Å"thanks for the†¦help. I guess I should go.† She nodded and gave me a faint, tired smile. â€Å"You're welcome here anytime.† â€Å"Thanks.† I stood up and moved to the door. My hand was on the knob when she called my name. â€Å"Eugenie†¦Ã¢â‚¬  I turned. A pained look crossed her face, one that had nothing to do with her physical discomfort. â€Å"He loves you,† she said haltingly. â€Å"You should†¦you should forgive him. He didn't mean to hurt you.† I held her gaze for several painful moments and then walked out without another word. I didn't want to think about Kiyo. And then, as irony would have it, I ran into him when I was about halfway out of the keep. The universe was harsh sometimes. Whatever feelings her words had kindled in me dried up at the thought of him coming to visit her. The look on his face implied I was the last person he'd expected to see there. I forcibly kept my expression cold, trying hard not to show how much I was drinking in his appearance and presence. He was as stunning as ever with that tanned skin and silky black hair curling slightly behind his ears. I wanted to run my hands through it. The heavy coat he wore couldn't hide that graceful, athletic body. â€Å"Eugenie,† he said softly, â€Å"what are you doing here?† â€Å"I had to chat with Maiwenn. You know, girl talk.† I hoped my tone conveyed that I did not want to elaborate on our conversation. He picked up on the hint. â€Å"Well. It's good to see you. You look†¦good. How have things†¦I mean, have you been okay?† I shrugged. â€Å"The usual. Propositions. Attempts on my life. You know how it goes.† â€Å"I worry about you.† â€Å"I'm fine. I can take care of myself. Besides, I do have some help.† Those dark, caring eyes narrowed slightly. â€Å"I suppose you mean Dorian.† â€Å"He saved me from a pretty nasty attack the other day and,† I added, feeling mean, â€Å"he's going to help me go get Jasmine.† â€Å"That's a bad idea.† â€Å"Which part? Getting her or relying on Dorian?† â€Å"Both.† â€Å"Well, you knew I was going to go for her one of these days. Better sooner than later.† I started to walk past him, and he caught my arm. Even through the coat, his touch sent shock waves through my body. He leaned close to me. â€Å"I want to come with you.† â€Å"I don't need your help.† â€Å"You need all the help you can get.† â€Å"No.† I broke his hold. He moved and blocked my way again. I could feel some of that animal intensity radiating off of him. â€Å"Last time you didn't want gentry help because it hurt your pride. You're doing the same thing with me for the same reasons, and there's no point. Forget how much you hate me, and worry about what's best for the girl. I'm going with you.† He had a point about what was in Jasmine's best interests, but his attitude bothered me. â€Å"What, you think you can make something happen by just telling me it will? You're not going, so get over it.† â€Å"There's nothing to get over. If you're in danger, I protect you. I'll be there.† â€Å"Well, I guess you're going to have to go stake out Aeson's 24/7, because I'm sure as hell not letting you in on the secret planning meetings.† Some of his feral demeanor dropped, and suddenly he was relaxed, collected Kiyo again. â€Å"There are secret meetings? What are you guys now, the Superfriends?† I rolled my eyes and walked past him, back to the crossroads and the warmer weather of Arizona. That ache in my chest, the one I'd had since Beltane, burned steadily the entire time. I hated what had happened to us, but I didn't know how to fix it. I didn't know how to forgive Kiyo. I tried to get my mind on something else as I drove home, like planning the logistics of the next Jasmine rescue. Or, considering her resistance, maybe it would be more like a smash ‘n' grab. Regardless, I was eager to get it over with. Damn Dorian's clause about my magic. And his stupid nobility about sex. I was almost home when I drove past a Barnes & Noble. An idea leapt into my brain, a strange one admittedly, but one that couldn't hurt. I hadn't stopped thinking about how much potential I allegedly had with magic. For years, I'd relied on human magic – or rather the human ability to extract magic from the world. I could banish spirits and monsters. I could walk worlds. But this so-called power within me offered so much more, according to both Dorian and Maiwenn – not to mention my own barely remembered longings. I had resisted it at first, but now†¦now I wanted so badly to advance to higher levels. Dorian and I would meet tomorrow night for another session, and I hated the thought of more inactivity. He'd told me I had a lifetime to catch up on magic, but I didn't want to wait that long. I wanted to close the gap. Naturally, the store had no books on real magic. They only carried the silly and trumped-up commercial type stuff. But they did have a science section, and within that, I found a couple shelves on weather and meteorology. I doubted these books would make me a magical dominatrix overnight, but actually knowing the science behind what I worked with had to help. It was something tangible, something I had more experience with than the weird, esoteric nature of magic itself. Volusian had once commented that as a child of both worlds, I could take the best of each lineage. I was both gentry and human. Magic and technology. I spent over an hour skimming through books on storms, the atmosphere, and assorted weather phenomena. When the store made its closing announcement, I could hardly believe it. Time had flown by. Scooping up the ones I deemed most useful, I paid and went home. â€Å"Reading is hot,† Tim told me when I walked in the door with my heavy bag. I ignored him and retreated to my room. Dumping the books on the bed, I picked the most remedial-looking one and sat down at my desk, where the Eiffel Tower still lay unfinished. I hadn't had time for puzzles lately. With a wistful last look, I swept the pieces up into the box and put it away. The tower would have to wait. Shifting my legs into a comfortable position, I spread out the glossy, full-colored textbook. Flipping through the title pages and introduction, I finally found the meat of the book.