Wednesday, October 30, 2019

Public administration Essay Example | Topics and Well Written Essays - 500 words - 1

Public administration - Essay Example If the public administration regimes are amicably resolved, then there would be more value for one and all and less issues for all concerned. As public administrators, it is merely a facilitation process which is being undertaken by these individuals who aim to give their best come what may. However, this is a Herculean task to begin with since not everybody can be satisfied at the same time. Hence the norms and routines of public administration are made smoother so that success can be envisaged in a proper and easy way (Schultz & Kennedy, 2010). This will guarantee that the public receives attention and is given significance as far as performance of tasks for its betterment is concerned. The public administrators therefore must look at resolving conflicts, making the pathways easier and resolving the issues as and when these arise. All of these tasks are meant to be for the public and there must not be any two opinions about the same. How public interest achieves significance is measured by the extent of empathy the public administrators have for the public. If they believe that the public can be let off easily, they are in the wrong because the public is comprised of many individuals and not just a handful of like-minded souls. The public interest therefore needs to be given adequate attention to receive the maximum benefits. This will mean a great deal of harmony within the ranks of the public and they will also think of the government in a sound way. Public interest comes about from the top because it is much needed and has a direct link with the masses (Henry, 2009). A truly democratic process cannot begin if the public interest is not seen as a pivotal point. If this interest is ensured, then there would be immense benefits for the people and the public administrators would also see merry days ahead. Sadly, this does not always seem to be the

Monday, October 28, 2019

Pride and prejudice Coursework Letter Essay Example for Free

Pride and prejudice Coursework Letter Essay Dear Mrs Bennet, I hope that all your family is in good health. I am ashamed to confess that inquiring about your family is not the main reason of writing to you but it is nevertheless a matter which I believe is of great importance to your family. I believe that it is my duty to inform you about the recent events at Hunsford. I am sure that you will be delighted to hear that your daughter Elizabeth had been proposed to by Mr Darcy. However, it is regretful that I must inform you of Lizzys rejection of Mr Darcys marriage proposal. Yesterday in the afternoon, Mr Collins, Elizabeth and I were both invited for tea at Rosings. However Elizabeth could not accompany us because it was clearly evident that she had a migraine. At first Mr Collins was most perturbed by Elizabeths decision not to go to Rosings but I finally encouraged him not to press her anymore seeing that she was really unwell. Yet Mr Collins could not stop to remind her of how displeased Lady Catherine would be. However, on our return I went to check on Elizabeth and I was shocked to see her look paler than ever. She had dark red eyes with puffed up cheeks, as if she had been crying. When I asked her what had happened she burst into tears, and proclaimed that Mr Darcy had visited her in our absence and she then revealed that she had rejected his offer! The reason that Eliza gave for her rejection him was because of his abominable pride and conceited manner. Yet I do believe he sustains all of these ill features. However, on the contrary Mr Darcy is a secure man. His wealth is of immense amount, à ¯Ã‚ ¿Ã‚ ½10,000 a year! As we both know, Eliza has previously made mistakes, for example turning down Mr Collins, and now Mr Darcy! She has made some ill decisions in her life and we both know well of her that she can sometimes act foolish. Yet, Eliza is my best friend and so my purpose of writing to you is to ask you to advise your daughter to marry such a man of stature. How many men can she turn down? If she carries on the way she has she will lose a future of security and wealth. Mr Collins and I are financially stable and I am fully secure. Yet, I wish I could say the same for Eliza, if she gets married. Mrs Bennet, it is both familiar to us to get married as soon as possible and grasp every opportunity as it comes. When you are secure then there will be free time to fall in love. But Eliza contradicts these opinions which both to you and myself are so imperative. She wants to marry for love yet this cannot always be the case. She does not want to marry for financial security. Mr Darcy is such a wealthy and well connected man. It is up to you Mrs Bennet to advise your daughter to not regret making dreadful decisions. I thought that I had to write about this as Eliza is my good friend.

Saturday, October 26, 2019

Essay --

Precious Powell Professor Kim Lewis Biology of Human Sexuality March 11, 2014 The Impact the Luteinizing Hormone have on the Reproductive System The Luteinizing hormone, also known as lutropin or LH is very important hormone of the reproductive systems in both sexes. The hormone is produced in the anterior pituitary gland that is secreted through a system called the hypothalamic-pituitary-gonadal axis; the actual release of the hormone is through the bloodstream. LH main purpose is to assist with the functioning of the testicles in men and the functioning of the ovaries in women. The two critical functions are to control the production of sex steroid, which are testosterone in men and oestradiol in women, and supporting the germ cell production. The hormone acts specialized cells that surround both sexes’ germ cells to provide an environment to support their maturation and development ("Society for Endocrinology "). It is one of the main phases of women' menstrual cycle. According to First Response, there are three phases menstrual cycle. The first phase begins on the first day ...

Thursday, October 24, 2019

Generally Accepted Accounting Principles Essay

11. a. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (7,875) (7,125) (5,325) (4,575) After-tax cash flow 44,625 40,375 30,175 525,925 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $41,724 $35,247 $24,623 $401,281 NPV $2,875 Investor W should make the investment because NPV is positive. b. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (10,500) (9,500) (7,100) (6,100) After-tax cash flow 42,000 38,000 28,400 524,400 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $39,270 $33,174 $23,174 $400,117 NPV $(4,265) Investor W should not make the investment because NPV is negative. c. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (5,250) (4,750) (8,875) (7,625) After-tax cash flow 47,250 42,750 26,625 522,875 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $44,179 $37,321 $21,726 $398,954 NPV $2,180 Investor W should make the investment because NPV is positive. 16. a. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .40 .40 .40 Tax $(3,200) $2,000 $8,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 3,200(2,000) (8,000) Net cash flow $(4,800) $3,000 $12,000 Discount factor (12%) .893 .797 Present value $(4,800) $2,679 $9,564 NPV $7,443 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .40 .40 .40 Tax $2,000 $2,000 $2,000 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (2,000) (2,000) (2,000) Net cash flow $3,000 $3,000 $3,000 Discount factor (12%) .893 .797 Present value $3,050 $2,679 $2,391 NPV $8,120 Firm E should choose opportunity 2. b. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .15 .15 .15 Tax $(1,200) $750 $3,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 1,200 (750) (3,000) Net cash flow $(6,800) $4,250 $17,000 Discount factor (12%) .893 .797 Present value $(6,800) $3,795 $13,549 NPV $10,544 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .15 .15 .15 Tax $750 $750 $750 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (750) (750) (750) Net cash flow $4,250 $4,250 $4,250 Discount factor (12%) .893 .797 Present value $4,250 $3,795 $3,387 NPV $11,432 Firm E should choose opportunity 2. c. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .40 .15 .15 Tax $(3,200) $750 $3,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 3,200 (750) (3,000) Net cash flow $(4,800) $4,250 $17,000 Discount factor (12%) .893 .797 Present value $(4,800) $3,795 $13,549 NPV $12,544 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .40 .15 .15 Tax $2,000 $750 $750 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (2,000) (750) (750) Net cash flow $3,000 $4,250 $4,250 Discount factor (12%) .893 .797 Present value $3,000 $3,795 $3,387 NPV $10,182 Firm E should choose opportunity 1. 1. a. (1) Year 0 Year 1 Year 2 Before-tax salary/income $80,000 $80,000 $80,000 Marginal tax rate .25 .40 .40 Tax on income $20,000 $32,000 $32,000 After-tax cash flow $60,000 $48,000 $48,000 Discount factor (8%) .926 .857 Present value $60,000 $44,448 $41,136 NPV of salary received by Mrs. X $145,584 (2) Before-tax payment /deduction $80,000 $80,000 $80,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $27,200 $27,200 $27,200 After-tax cost $(52,800) $(52,800) $(52,800) Discount factor (8%) .926 .857 Present value $(52,800) $(48,893) $(45,250) NPV of salary cost to Firm B $(146,943) b. (1) Year 0 Year 1 Year 2 Before-tax salary/income $140,000 $50,000 $50,000 Marginal tax rate .25 .40 .40 Tax on income $35,000 $20,000 $20,000 After-tax cash flow $105,000 $30,000 $30,000 Discount factor (8%) .926 .857 Present value $105,000 $27,780 $25,710 NPV of salary received by Mrs. X $158,490 (2) Before-tax payment /deduction $140,000 $50,000 $50,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $47,600 $17,000 $17,000 After-tax cost $(92,400) $(33,000) $(33,000) Discount factor (8%) .926 .857 Present value $(92,400) $(30,558) $(28,281) NPV of salary cost to Firm B $(151,239) c. Year 0 Year 1 Year 2 Before-tax payment /deduction $140,000 $45,000 $45,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $47,600 $15,300 $15,300 After-tax cost $(92,400) $(29,700) $(29,700) Discount factor (8%) .926 .857 Present value $(92,400) $(27,502) $(25,423) NPV of salary cost to Firm B $(145,325) This proposal is superior (has less cost) to Firm B than its original offer. d. Year 0 Year 1 Year 2 Before-tax salary/income $140,000 $45,000 $45,000 Marginal tax rate .25 .40 .40 Tax on income $35,000 $18,000 $18,000 After-tax cash flow $105,000 $27,000 $27,000 Discount factor (8%) .926 .857 Present value $105,000 $25,002 $23,139 NPV of salary received by Mrs. X $153,141 Mrs. X should accept this counterproposal because it has a greater NPV than Firm B’s original offer.

Wednesday, October 23, 2019

World Heritage Side

Introduction World Heritage is the diversity of the planet, and the achievements of its peoples. They are cultural or natural sites, monuments, cities or geographical habitat places of beauty and wonder; mystery and grandeur; memory and meaning (WiseGeek, 2012). In short, they represent the best Earth has to offer. The World Heritage Sites are registered and deserved of protection and preservation by the UNESCO. The idea of cultural and natural conservation to preserve the world significance is necessary for everyone.Each country has set up the program for the world heritage preservation. Not only it is considered to be the benefit of the international countries for preservation but also all people should help to take care of and make public relations to foreigners to visit the valuable site. Because it can build income into the country and it is deemed to announce the significance of each country around the world. Therefore, each country should preserve and protect their own heritag e and proud of it.The world heritage sites are considered as the natural and cultural significance. There is the international program for selecting the cultural and natural sites which are unique and some of them would be obtained funds to reform or improve each site. The fund promotes technical and financial assistance to World Heritage sites, including the enhancement of heritage sites in compliance with the Convention and the development of management plans.Each country must take the Tentative list and the file is evaluated by the International Council on Monuments and Sites and the World Conservation Union. Then, the Committee will make their decision for cultural and natural criteria and they will divide the countries into five zones to set a breakdown of the sites. This Graph of the world heritage [pic] |Country |Natural |Cultural |Mixed |Total | |North America &Europe 73 |432 |11 |513 | |Asia Pacific |51 |142 |9 |203 | |Africa |35 |43 |4 |82 | |Arab States |4 |63 |1 |68 | |L atin America & The |32 |62 |3 |97 | |Subtotal |196 |742 |28 |966 | |Less duplication |13 |17 |0 |30 | |Total |188 |745 |29 |962 | (Data source from wikipedia) At present, there are 962 properties are listed; 745 cultural sites, 188 natural sites and 29 mixed properties.The sites are designated as having â€Å"outstanding universal value† under the Convention Concerning the Protection of the World Cultural and Natural Heritage. This convention, which was adopted by UNESCO in 1972, provides a framework for international cooperation in preserving and protecting cultural treasures and natural areas throughout the world. There are three types of sites: cultural, natural, and mixed. Cultural heritage sites include hundreds of historic buildings and town sites, important archaeological sites, and works of monumental sculpture or painting. The ratio of cultural to natural sites on the World Heritage List is roughly 3 to 1. Several new sites are added to the list at the middle of each year.World Heritage designations often boost local economies by encouraging tourism; in addition, UNESCO funds numerous efforts to preserve and restore sites in developing nations subject to unusual levels of pollution, natural hazards, or other problems may be placed on the associated List of World Heritage in Danger until improvements are made. There are two world heritage sites which will be studied for this research; Kakadu National Park in Australia and the Great Wall of China. The first one was classified as the mixed world heritage site because this national park represents unity of archaeology and ethnology. It is located in the north of Australia and it had been living areas for more than 40,000 years ago. (Thai World Heritage Information Centre, 2012) Many beautiful arts were found such as mural painting, rock engraving, and archaeological sites with the record of history and living things’ life style.The evidences have been emerged since the era of hunting prior t o the era of aborigines. Therefore, it is the symbolic sample with complicated ecosystem in plain and lowland areas including it is a habitat for plants and rare regional animals. There are many plants and animals so this national park has diversity of plants and many species of land and marine animals such as bird, ant, insect, turtle, dugong, etc. This area is also benefits for hundred of aboriginal people so it is very interesting to study their lives and cultures as well. Since this national park is archaeological areas so to analyze and get important evidences for this prominent place is very necessary.Many valuable things found are excavated and identified such as stone tools, axes, polished stone, and the sites of rock painting for 18,000 years ago. It was proposed as the cultural property on the World Heritage List in 1981. Until many academicians supported and preserved this national park by establishing a fund of documentary evidence and served as important sources of info rmation. The second one is the Great Wall of China. It was established in c. 220 B. C. The Qin Shi Huang dynasty (Rosenberg, 2012) graciously pleased to join all parts of an old fort together in order to protect invasion. The construction had been continued until the Ming dynasty (1368-1644). (Rosenberg, 2012) Then, the Great Wall of China became the world's largest military object.The historical and strategic importance is accompanied with architectural features. Its total length is more than 20,000 kilometers. Before construction of bricks, it was constructed by rock, soil, and wood and some places used granite or mud. At present, the Great Wall of China is the largest construction in the world and longest time for building and it was also given a name of the largest grave. It is because almost million labors and prisoners were fettered at their necks among bad weather condition for long time so thousands of them died and buried under the wall. This research indicates the worthy e lements including historical and cultural information.However, at moment tourists are facing some problem to reach the Great of Wall, for example, the remoteness of the sites made it more difficult for tourists to travel to them (Vazifdar 2012). Therefore, we should more consider its benefits and elaborately introspect how the difficult methods of the Great Wall of China building and study in-depth information, we will know that China has the regulations on the protection of the Great Wall and systematical management. The regulation has well regulated visitors' and local residents' behaviors on the Great Wall. When they visit the wall, tourists must observe his or her obligations to protect it. The regulation has 31 articles in all regarding to every uncivil behavior those tourists or local residents may practice on the wall (Travelchinaguide, 2012).Further study, research and fieldwork should be promoted in heritage conservation and preservation and both public and private sectors should cooperate with local and international partners. In addition, coordinating with its UNESCO partner and World Heritage Centre, will facilitate the exchange of research, scholarship, technical expertise, and student training in historic preservation and cultural resources management related to UNESCO World Heritage Sites. The important principles should be setting up innovate policies, practicing in the field of historic preservation, and emphasizing on sustainable development for a dynamic environment. The beneficial knowledge will be expanded through many researched with faculty and scholars working in fields related to heritage studies and preservation.In addition, the systematical design and management to prepare for work in the conservation are very essential because we can take account into restoration, adaptive reuse of historic buildings, landscapes and cultural artifacts. World Heritage Studies is a unique and innovative program that takes up the technical, socio-econo mic, cultural, ecological and political challenges related to the protection of World Heritage. Then, we can develop concepts and strategies for the preservation and future use of World Heritage Sites including the planning and work for infrastructure to promote a gentle and sustainable tourism, the establishment of participatory structures to involve and educate local populations, and decision-makers.We work as educators at heritage sites and museums developing new concepts of presentation beyond the traditional exhibition thus stressing the future-oriented aspects of heritage. In conclusion, this research was to study the protection and preservation of World Heritage Sites. World Heritage belongs to all humanity and the rights of the global collective must replace the old individual rights. To persuade the public, a new revolutionary way of thinking or systems thinking should replace the contrary old thoughts and ways. The key elements approach to the protection and management of World Heritage Sited are designation of specific assets within World Heritage Sites (listed buildings, schedule ancient monuments, parks and gardens, conservation areas, areas of outstanding national beauty, etc. , consideration in the determination of planning applications, policy inclusion should be conducted by local authorities in their local plan to protect the outstanding universal value, authenticity and integrity of World Heritage Sites, an agreed management plan should be available for each world heritage site, local commitment, a stakeholders steering group and support from the key partners, and effective coordination, normally by a dedicated coordinator. (Department for Communities and Local Government) The establishment of various forms display and transfer knowledge for new interpretations of World Heritage. A further field of employment is the work of specialists in national and international educational institutions, especially in the field of adult education. A new i mage of World Heritage will be contributed to widening the access to this topic for broader segments of society. Photo references: [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] ReferencesDepartment for Communities and Local Government (2012). Protection of World Heritage Sites. Retrieved from www. bath-preservation-trust. org. uk/index. php? s. Encyclopedia Britannica (2012). Kakadu National Park. Retrieved from http://www. britannica. com/search? query=Kakadu+National+Park+ Rosenberg, M (2012). The Great Wall of  China :The Ancient Great Wall of China is a World Heritage  Site. Retreived from http://geography. about. com/od/specificplacesofinterest/a/greatwall. htm Thai World Heritage Information Centre. (2012). Asia and the Pacific. Retrieved from http://www. thaiwhic. go. th/heritageList. aspx? region=Asia%20and%20the%20Pacific Travelchinaguide. com.Regulation on Great Wall Protection (2012). Retrieved from http://www. travelchinaguide. com/china_great_wall/wall protection/law/ University of Technology (2012). World Heritage Studies. Retrieved from http://www. enqa. net/humanities-arts/world-heritage-studies-brandenburg-university-of-technology/view-details. html Vazifdar, L (2012). UNESCO World Heritage Sites in China Threatened Due to Tourism. Retrieved from http://www. travelerstoday. com/articles/2700/20120814/unesco-world-heritage-sites-china-threatened-tourism-great-wall. htm WiseGEEK (2012). What is a world Heritage Site?. Retrieved from http://www. wisegeek. com/what-is-a-world-heritage-site. htm