Case study Coursework Example | Topics and Well Written Essays - 250 words - 2

Case study - Coursework Example Coffee profits are visualized as the only strategy to acquire an outside world to obtain financial resources in realizing the vision of buying a ranch for the monastery. A potential competitive advantage for the Monk Coffee is observable despite the challenges posed by the cloistered monastic environment. Such is founded on the market niche of serving Catholics around the world and to maximize coffee production. The MCCs business model involves the external purchase of organic coffee beans from a broker with an associated premium price for daily fluctuations. Considering the ability of the Mystic Monk Coffees strategy to increase the income earned on an hourly basis tremendously, such a strategy is a money-maker strategy but entirely used for the monastery. The profit formula is an 11% of the revenues. A rich customer value proposition is based on quality when serving the coffee clubs and the wholesalers. The free labour that is not profit oriented and without taxes coupled with roasting coffee in the monastery are reliable resources for creating customer value (Faggioli, 2014). I would recommend that Father Daniel obtains part time help in the operations of the monasterys coffee to maximize the returns. The goals and objectives must be altered to become measurable, timely and precise to define and achieve the long-term direction and vision. The approach to the strategy and the strategy have no problem since they are aligned with the overall mission of the Carmelites. Purchasing a new roaster is highly recommended to increase the

Correlation Discussion Essay Example | Topics and Well Written Essays - 250 words - 2

Correlation Discussion - Essay Example We would probably use this method if we wanted to determine the relationship between a child’s age and their height. The last type of method used for establishing correlation is if one of the variables uses a number scale and the other one uses a simply true/false scale. The best method to use here would be the point biserial correlation coefficient. The likely opportunity that this method would be used is a correlation between gender and height. All of these methods can only tell us if two particular variables are related to each other, not whether one variable causes the other variable to change. Each method has its own positives and negatives, and each method can only really be used with its certain types of data. A researcher may want to establish a correlation when they have a hypothesis, but do not have any way to prove it. Correlation allows relationships to be seen between an independent and a dependent variable. One of the variables has to be constant so that the other one can change according to the stable one. Once these variables can be measured, researchers can find links between certain

Critical Incident Case Study Analysis Social Work Essay

Critical Incident Case Study Analysis Social Work Essay In this paper, I will examine an interesting case study that I found important to discuss. On one hand, I will scrutinize the details of this case study and the vital culture information of the participants. On the second hand, I will analyze the incident from the perspectives of the ethnicity, White American culture, and language differences. Description of the Critical Incident Sequence of events This event took place in a primary school in Indiana State a year ago. H was introduced to a school psychologist by his teacher. He was the worst-behaved white kid in school. He was aggressive, fights with other peers, and argues with his teacher all the time. The teacher wanted to improve Hs behaviors and reported it to his mother. Therefore, the teacher and the school psychologist agreed to work with H, since he was the most challenging child in the classroom. H was in the 4th grade and had maintained high grades. He continued o have good grades throughout the school year. He sometimes had difficulties in following directions and completing in-class assignments in writing activity, yet his academic standing is in the average; however, it is higher in the math area. In order to know more about H, an interview was conducted by a school psychologist with his teacher; the reported that H is from a divorced family and living with his mother who is a special education teacher in high school. During the first session, H was observed to be a Caucasian male of average height and weight with blonde hair, blue eyes, and was dressed casually in a black sweat suit and sneakers. H was sitting silently at his desk and working on his own. The following session, H was observed to be more aggressive and started to make noises, yelling, arguing with teacher and talking back in the classroom. I interviewed H about his behavior that the teacher and principal told me about his behavior that was erratic; I started the first session with him by playing a game to help him identify his feeling and behavior. Throughout the sessions, the student was talking to the school psychologist, and he was telling her that he was having some problems in the new place. He was having a hard time socialing and making friends. The student was also talking about the absence of his father, and how bad he was feeling to be raised by a single mother. He also addressed the bad relationship he had with his peers and teacher and he was telling through the sessions that no one could understand him. During this session, there were some misunderstandings between the client and the therapist in terms of language and some cultural things, such as talking about cartoons and movies characters, favorite Cereal, and kinds of dogs. As a professional, I examined how I would help Hunter to change his behavior issues in the classroom. Therefore, a meeting was conducted with Hs mother in order to know more about his behavior at home and to get her involved. Unfortunately, the conference ended negatively. Added to this, the frustration of Hunters mother over my cultural differences led the consultation process to a negative outcome on Hs concerns. During the meeting, Hs mother argued that her son will be will be attracting attention since they live in a small rural community and everybody knows each other. This was the major problem the mother was thinking about and was frustrated because she would have to face her neighbors staring and comments. The mom was also thinking of her kid in the future and how people will treat and look at him as an aggressive and misbehaved kid in the town. She stated as well that she is a single mom that raised her child by herself and she had faced enough from these people in the town. She mentioned that her kid would have some problems working with an international school psychologist who speaks better in another language than English and had a different cultural background. The student was willing to keep working with him, but his mom was refusing to complete our sessions; he seemed to change gradually and wanted to be different. He was mad, because his mother stopped everything and he told the school psychologist that his mother had not let him come to her. He stated that he did not have friends before and the school psychologist was his friend around that time. Culture of the client The client is Hs mother, 38-year-old, and Caucasian female. She has one child who is 10 years old and step-elder son (age 17) and one younger step daughter (age 5) who does not currently live with her in the same house. The client is divorced, living with her son since she got divorced six years ago. She is working as a special education teacher in high school and mentioned she is from the superior middle class background. Culture of therapist The therapist in this case was me. I am a 26 year old, Muslim international female student. I am from a middle-class background, and grew up in a home with my father, step-mother, and my sisters and half brothers. My family has been an important part in my life. I had a lot of social and emotional support. My mother had a heart attack and died when I was six. I hardly remember her face and how she was acting. Education was a stressful part of my life; living alone far away, and within a different culture was not an easy thing to deal with. Handling of situation The team contained the teacher, the school psychologist, and the principle tried to intervene and help Hunter to stop his negative behaviors and start acting like a normal kid. The team conducted a meeting to target the behavior and plan an intervention. They called Hs mother to get her involved. As the team was working through this case, the mom came to school and asked the principle to discontinue working with her child. She said they are living in a small town and it is a sin in her area to be in trouble in school, especially in terms of behavior issues, and she did not want any kind of services from an international school psychologist. There was no way to convince the mother to get her involved and persuade convinced her to finish the case. This was one of my cultural incompetencies and biases that I experienced. I felt so mad and under micro-aggression, because I am not an American school psychologist. They do not want me to work with this kid; especially then the teacher refused to continue consulting with me about the student and the principle asked me to stay away from him. I felt like an outsider and helpless. The team implemented an intervention to work with H in classroom, but everything was canceled. The problem of this case was unfortunately, was held at the end of the school year. So, I had to stop meeting the child and do what the mom was asking for. I felt so unhelpful and I realized the problems that can occur within school settings and how incompetent people would be in order to intervene. I tried to convince the teacher and the principle to re-set a meeting with the mother to discuss with her Hs academic concerns first, instead of his behavior issues. Explain to her how important it is to work with him before they become major issues in the future, get the mom more involved, and create a connection between home and school. Unfortunately, it was inappropriate to force people to attend sessions or receive help. It was difficult to present a final consultation report for my project. As a final point, the teacher and school psychologist indicated using time-out and ignoring as methods of discipline. Lots of feedback also was suggested to reduce Hs frustration, but there was no way to handle the mothers case expectation through her son. Therefore, I found it very important to address this case study to be more aware if it happened again in the future another time. The Analysis Cross-cultural issues and value differences The following are the cross-cultural issues and value differences that may have existed between therapist and client: Gender, age, socioeconomic status, education, ethnicity, religion, and language differences. Age: The client is 38 years old. The school psychologist is 26 years old. Socioeconomic status: the client is from superior middle class background and the therapist is from middle class background. Education: the client is a special education teacher at a high school. The therapist is a student in an EdS program. Religion: the client is a Christian, while the therapist is a Muslim. Ethnicity: the client is White European American and the therapist is an international Arab student. Language: The client speaks English as the first language. The therapist speaks Arabic as the first language. Out of these issues, I will specifically address ethnicity and language differences in the analysis part of this paper. Ethnicity Sue and Sue (2007, chap.1), Hence and Boyd-Franklin (2005), and Fuller (1995) discuss the significance of being aware of our own culture, and each culture has limitations. As an international school psychologist, I was very aware of the ethnic differences during our sessions which made me feel like an outsider. The client in this case was a female white American. She seemed to be categorized deeply within her ethnicity, and she appeared to enjoy being white. In working with her, I believe that it seemed to be heavily associated with how she distinguished and reacted to racial stimuli. Therefore, the race-related reality of whites symbolizes major dissimilarities in how she viewed the world (Sue Sue 2007). The client was not at ease in the beginning, and she noticed my accent and realized that I am not an American professional; she kept asking the what are you? and the where are you from? questions, which I believed now how rude and insensitive this questions were. I felt that she wa s judging me, and it was unclear what she was trying to mention with those questions. I believe that she is one of the people who think that it was fine to scrutinize and query people with dissimilar accents. This unsure idea is surely not to make the individual feel unwanted or insulted when asking about their ethnicity (Sue and Sue, chap.18), According to my own interpretations and what I congregated from the readings through this class, my client showed her own privilege (Sue Sue, chap. 11). It was clear for my client to notice that I am from another country, especially after our following sessions and appeared to see school psychologist students in general as incompetent people who wanted only to practice their skills. While I was reading the Parker and Schwartz (2002) article, I assumed how did White come to be the majority and the oppressor? certainly, I agree that, in the United States, white is the foremost community that has become more pale into the statistical unit beside the other ethnicities that are classified as minority categories. Through my little experience on the practicum at this school, I also noticed some strange things happening at this school; I did not notice that it was discrimination until now. In this school, all the school staff and students were whites and there was an ignorance of the culture strengths and the school staff blames the students and their parents for their problem; this reminded me of cultural blindness agencies. I did not notice all the time working in this school any other different ethnicities besides white Americans. In this stage, the school works with students as they are all the same, ignoring their unique needs and cultural differences (Sue Sue 2007) Goal: the goal of this difference would be to make an equal relationship, free from any racism. Racism found to be evident in all aspects of white community in our daily lives (such as in television, radio, and educational materials, etc.) (Sue Sue 2007) My client is a white American and I should be aware of her own racial background and the persistence of racism in the United States just by being white (Parker Schwartz). As was discussed in McGoldrick outlines (2005) Ethnocultural factors are often the hidden dimension in family therapy with white ethnics, and exploring them may be a key component of successful treatment. Create a therapeutic rapport will be the main goal of this scenario. Course of action: After working with this client, I would collaborate with her with respect to determine her feelings in working with a therapist who is from a different culture as hers. I would also work on her confidentiality since there is a clear feeling of mistrust which is a reaction to being discriminated against and abhor for the dominant communities in an approximately global anti-White demonstration and feeling (Sue Sue, p.200). As a professional, I should know the presence of distrust and work to get my clients trust. My client is white American; I should be aware that white privilege is invisible (McIntosh, 1988) to her I was unwelcome. It will very effective to reduce the anxiety and the upset feelings of the client and the school psychologist as well in this scenario. Rationale: My rationale for choosing this goal and course of action was to address the dissimilarities that exist between the school psychologist and the client in order to understand and reduce the relationship of dominant and minority. Collaborating with my client in the future will focus on her salient issues in order to get her more involved and trust the school psychologist. I would also teach my client some therapeutic techniques in order to help her comprehend and increase her feelings of trust and comfort. Language Strong emotions such as anger, sadness, and defensiveness were displayed when talking about experiences of race, culture, and other socio demographic variables (McIntosh, chap.1). These feelings may improve or negate a full meaning to comprehend the worldviews of culturally varied clients. As professional, working with a multicultural population, I need to know that I am different and how to deal with it in an appropriate way. In this case study, I worked with a client who is from a diverse culture and that leads to have some hard times to understand each other in the beginning, especially in terms of the language, eye contact, and sometimes body language. The client in this case is an American English speaker using high Standard English and emphasizing verbal communication (Sue Sue, chap. 6). The client was talking normally, but with attention that she was not satisfied. She sometimes talked very fast. As a school psychologist, English is my third language and as most of non English first language speaker, I have an accent. Sometimes my accent may sound familiar, but usually most people mentioned that it is understood and has a French flavor, which most of people likes. From time to time, I feel uncomfortable if my client misunderstood me. I think that was because of my accent and she did not used to talk with foreigners she is having troubles to understand me; as Sue and Sue stated (2007, Chap. 21) Communication due to language difficulties as I stated above, my client may sometimes talk fast and use some slang statements that I could not comprehend. We were having a problem to connect and link up together, but the main problem was to be unable to work with her child that made me feel very embarrassed and sometimes unfruitful. In this case, I feel very depressed and sometimes I could not handle situations. I know that I have a productive background, but language issues make me ver y upset. It made me feel utterly unwelcomed in my clients community and this country, especially with these kinds of clients who do not like me to work with their children, just because they do not trust international people. This idea of the inferiority of me in addition to the belief that my client has the power to impose her standards upon my culture was also presented (Sue Sue, chap. 4). These also made feel both astound and shocked, especially when I experienced such things directly in this case. Communication is an appealing part of communicative interaction; it is an instrument that helps the therapists to comprehend their clients and provides him or her needed services. (Sue Sue, chap.6) In our field, we need to be able to exchange communication in appropriate way for both verbal and nonverbal messages. Coding and decoding messages from others is the key to understand both the language and the message that is transmitted through the use of the language. Goal: as a goal to resolve this scenario is to be familiar with American culture and speak English perfectly, and also be familiar with their slangs and have self confidence that I am trying to do well. American speakers if they attempt to speak Arabic for an example they will have an accent as well. Through working with this client, I will discuss the language especially the accent barrier openly with her; I bet that this may be beneficial. Course of action: I think it is very vital to talk with the clients in the initial interview before starting any assessment. Informed her that I am an international school psychologist and they may not fully understand my accent. I will let her know that I am open to answer her questions and repeat if it needed. Discussing the foreign language accents and refer that is normal to have an accent within another language learned as well. I again felt the stinging confidence to improve English with the aim of being a more effective and diverse professional. Rational: My rationale for choosing this goal and course of action was to talk about the accent issues that may help me relax and work comfortably. Educating the client that her kids case is going to be confidential and no one will know about it in the town. It may lead to ignore other issues like language, I will also ask my client to ask for clarifications if the she did not understand me and the problem will be resolved. Conclusion After analyzing this case study, I recognized how significant it is to be sensitive of our cultural difference in order to be competent and sensitive to other cultures. This experience helped me to comprehend how dissimilar we are as people and how this affect the interpersonal communications. This will help me be to be aware and work on myself to be more an effective and successful professional in the future.

The Mill on the Floss by George Eliot Essay -- Mill Floss George Eliot

The Mill on the Floss by George Eliot It is said that George Eliot’s style of writing deals with much realism. Eliot, herself meant by a â€Å"realist† to be â€Å"an artist who values the truth of observation above the imaginative fancies of writers of â€Å"romance† or fashionable melodramatic fiction.† (Ashton 19) This technique is artfully utilized in her writings in a way which human character and relationships are dissected and analyzed. In the novel The Mill on the Floss, Eliot uses the relationships of the protagonist of the story, Miss Maggie Tulliver, as a medium in which to convey various aspects of human social associations. It seems that as a result of Maggie’s nature and of circumstances presented around her, that she is never able to have a connection with one person that satisfies her multifaceted needs and desires. Maggie is able, to some extent, to explore the various and occasionally conflicting aspects of her person with her relationships between other characters pr esented in the novel. â€Å"From an early age, Maggie needs approval from men...Maggie is not shown in any deep relationship with a female friend.† (Ashton 83) A reader can explore into Maggie Tulliver’s person and her short development as a woman in four primary male associations: her father—Mr. Tulliver, her brother—Tom Tulliver, her friend and mentor—Philip Wakem and her dangerous passion with Steven Guest. Maggie unconditionally loves her father although he has been the unconscious root of many of her misfortunes. â€Å"Tom’s and Maggie’s young lives are blighted by the gloom, poverty, disgrace and death of their father...Maggie is obliged by her father’s failure to leave school...It is the misfortune of a clever girl denied any activity other than domestic.† (Ashton 50) In the time period of the setting of the novel, women were regarded as male property, to take care of household matters and without skill, originality and intelligence of a man. Mr. Tulliver cared deeply for his daughter’s future but inadvertently oppressed Maggie through his views of women. This idea is represented in his dialog with Mr. Riley of Maggie’s â€Å"unnatural† intelligence: â€Å"It’s a pity but what she’d been then lad—she’d ha’been a match for the lawyers, she would. It’s the wonderful’st thing.† (Eli ot 68) Mr. Tulliver by nature was stubborn, opinionated and led his family to disgrace as a result. However, there is ... ... caused them both much pain. Maggie was also allowed to experience the type of love that can exist between siblings, despite all of their disagreements, Maggie and Tom were able to realize that their bond was deeper than could have been imagined. George Eliot artfully created such relationships in this novel in a successful method to analyze and probe into the complexities of human interaction. This comes along with the message that it may be possible to have everything that one may want in life, just not all at once or at the same time. Works Cited Ashton, Rosemary. The Mill on the Floss: A Natural History. Twayne’s Masterwork Studies. Boston, G.K. Hall & Co. 1990 Byatt, A.S. â€Å"The Placing of Steven Guest†. Appendix, The Mill on the Floss, Middlesex, Blays Ltd, St Printing; Penguin Classics. 1979 Carlisle, Janice. â€Å"The Mirror In the Mill on the Floss; Toward Reading of Autobiography Discourse†. Studies in the Literary Imagination. Vol 23:Issue 2. [EBSCO] Masterfile Premier 1990 Edinborough and London. â€Å"Brother and Sister† The Legend of Jubal and Other Poems. London, Blackwood 1874 Eliot, George. The Mill on the Floss. Middlesex, Penguin English Library, 1979.

Ethical Issues in the Professions and Business Essay

Professionals and other business personalities all share a common ground of responsibility towards that people that they particularly aim to serve. As individuals handling several procedures of servicing the society, it is undeniable that professionals follow a certain line of responsibilities that lead them towards the procedures of being able to complete the said tasks that they have towards the society that they are serving. To make the discussion concise, there are three major sets of responsibilities that each professional should give attention to. A) The Journalists Each member of the society has his or her own values in life that must be served by journalists. As for a fact, people are rightfully given the chance to know what is happening in the society around them. However, when they are involved in the issues presented by the media, whether they are from the local sectors of the society or that of the well-known personalities, they are entitled to having their own privacy and this too should be well guarded by journalists in their process of presenting the truth to the public. On the contrary, the aim of the institutions that journalists are serving such as media networks is to present as many credible facts as possible. To make the ends meet, it is important for the journalists to measure the impact of the society and their company as well towards their professional being. B) The Teachers Teachers are primarily expected to render service that is connected to sharing knowledge. It lies in their hands the wide possibilities of coming up with effective procedures of handling the needs of their students. The institutions that they are serving however aim for enrolling as many students that the institution could cater to. It is then in the discretion of the teacher on how he or she could be able to give the students the education that they need though applying a process that could cater to a huge number of students in an effective manner. C) The Lawyers It is the service of providing justice to all, that lawyers are particularly expected to render to the society.   Undeniably, the values of the society in this manner are to be highly considered. Serving the truth to those who need to know it and to those who need to be free is the key role that lawyers portray in the arena of justice provision. Once the lawyers are faced with a case that needs to be solved, whether they are in the defendants or the accused side, they must recognize the fact that they are there to render the truth to whoever is entitled to receive it.

AT&T Case Study Essay

1. Introduction In this report we will identify business risk that AT&T experienced due to their divestiture in 1982. We will conduct our analysis based on financial concepts, and finally recommend necessary actions that should have been conducted when the company formulated its financial policy in 1983. 2. AT&T Background AT&T was founded in 1876 by Alexander Graham Bell. Prior to the divestiture AT&T had been a force to be reckoned with for over a century within the telephone service industry. Before the divestiture the company served over 80% of the US telecommunications users. The sale of these services took place at their 22 local subsidiaries. AT&T was the largest enterprise in the world with total assets of $137.8 billion and revenue of $58.1 billion. Given the size of the company they had hired a total of 1,060,378 workers. With a total number of 3,055,495 shareholders, where 95.3% held less than 600 shares each. Ever since 1885 AT&T had continued to pay its dividend to the shareholders, they never lowered the payment. The divestiture that AT&T experienced was a result of an agreement of the Justice Department’s antitrust suit against the company in 1982, which required a major rearrangement of AT&T’s capital structure. The agreement lead to several changes in the structure of the company, and one major change that had a significant impact on the company was how they managed their distribution channels. Prior to the divestiture they sold their services through their 22 local telephone subsidiaries, the company would now be spun off into seven independent regional corporations; NYNEX, (N.Y. Telephone and New England Telephone), Bell Atlantic (N.J. Bell, Bell of Pennsylvania, Diamond State Telephone and four Chesapeake and Potomac Telephone Companies), Bell South (South Central Bell and Southern Bell), Ameritech (Indiana Bell, Michigan Bell, Illinois Bell, Wisconsin Bell and Ohio Bell), U.S. West (Mountain Bell, Pacific Northwest Bell and Northwestern Bell), Southwestern Bell (Southwestern Bell) and Pacific Telesis (Pacific Telephone, Nevada Bell). 3. Historical Financial Policy AT&T’s overall financial policy, including target debt ratio and interest coverage, was designed to maintain an AAA bond rating, which allowed them to reduce borrowing cost and in addition make sure that funds were available in periods of severe financial dislocation. The dividend policy was relatively conservative for a utility with a target payout ratio of 60% and an actual payout of 58-67%. Their low payout ratio was determined by AT&T’s large capital requirements and the desire to provide some protection for maintaining the stability of dividends. Stockholders reinvested approximately one third of the dividends. Due to the increased competition and the volatile regulatory climate, AT&T returned to a more conservative financial policy. Between late 1970 and 1980 the managers were reluctant to issue more equity through sales of stocks because the company’s market value was below its book value per share. However, the financial history shows that AT&T allowed in vestors to purchase new stocks using their current dividends at 95% of current market price. 4. Principal Problem AT&T’s principal problem was not the need to raise funds to finance investments, but whether the debt and equity ratios were appropriate for the â€Å"new† AT&T. This needs to correspond with the company’s financial and strategic goals, and be adapted to the market and uncertainties that the company is facing. AT&T’s strategic goal has been to please the potential stockholders categorized as widows and orphans. Widows and orphans are used to describe stocks with a relatively high degree of safety and a stable dividend income. Due to changes in the market and uncertainties that the company was facing, their strategic goals needed to be changed. The change  was however not reflected in their balance sheet. We will further discuss what led to this situation, and give a recommendation on the changes that should have been made prior to the divestiture in 1984. 5. Pre Divestiture Business Risk As a consequence of the governments intervention, the AT&T lawsuit settlement, as well as the shift in the telecommunication industry, it was clear that AT&Ts local telecommunication business was slowly moving away from a monopoly franchise environment. It was moving towards a more competitive environment characterized with more consumer choice and greater competition. Companies such as IBM saw the divestiture of AT&T as an opportunity to provide new telecommunication equipment and services, which would allow them to gain a higher market share. AT&T’s stock had up till then been regarded as a stable utility-type stock because of its steady growth and consistent dividend yield. However, AT&T should have kept in mind that they would not have as much market control in the future as they did prior the divestiture, much due to the intensifying competition and regulatory environment changes. Firstly, the antitrust lawsuit followed by a sudden divestiture could cause uncertainties to wards the company’s future and might change the shareholders perception of AT&T in an unfortunate way. Second, the seven new corporations would be highly independent, and therefore a major rearrangement of the capital structure would be vital. It is likely that every corporation would differ in terms of e.g. management style and financial performance. These changes could mean that AT&Ts reputation of being a safe and profitable investment could shift to become more volatile and riskier for its shareholders. Finally, AT&T had relied for a long time on their old and out-dated patents, which included old machinery, equipment and plants in order to create profit. As more and more competitors emerged with new technologies and services, AT&T needed to keep up with all changes in the market. As a result of the divestiture the R&D was reduced at Bell Laboratories and the development-part was eventually intergraded into the Western Electric division. After these changes many concerns arose relating to the future profitability of Western Electric (WE). Firstly, they were concerned that WE might not be able to attain marketing and product development skills that were vital in operating in the  newly competitive markets. The main reason for this is that the workforce was used to working in a captive market, where competitors were almost non-existent. Secondly, WE’s manufacturing labor force had become unionized at the same time, as their plants were old. This meant that WE would have to invest in R&D to make sure that their competitors did not exceed them. Their unionized workforce would lead to a considerable increase in salary and WE would have to follow the regulations that were set by the labor union. As a consequence these factors would most likely affect both the firm’s market share and eventually the stock price in a negative way. 6. Analysis and Recommendation 6.1 The New Capital Structure Spin-offs often provide a unique setting to assess various capital structures, because one observes the initial capital structure of a mature firm. In a spin-off, a subsidiary is fully divested from a parent and becomes a stand-alone entity. Before this happens, the subsidiary is not able to issue new equity, and is dependent on the parent to finance its capital investments. When the divestiture has occurred, the firm’s assets are divided between the subsidiaries followed by a new capital structure of the independent firms. The total outstanding debt would be assumed divided between the seven regional operating companies, hence the sharply reduced total debt that is projected in the 1984 balance sheet. There is also reason to believe that AT&T chose to reduce $725 million of their total outstanding debt in 1982, which lead to the reduction in the debt ratio the same year. When looking at the projected balance sheet one can see that the total debt would be stable at the sum of $9.3 billion from 1983 to 1988, which equals a decrease of $37.8 billon from 1982. However, due to tax deduction the cost of issuing new debt is lower than using equity. This would mean that AT&T should issue new debt in order to create a balance when financing the investment in R&D, and rather use more of the company’s equity to set up an account with emergency funds that will function as a safety net given the unpredictable times ahead. 6.2 The New Distribution Policy When establishing a distribution policy, one size does not fit all. Some  firms produce a lot of cash but have limited investment opportunities. This applies for firms in profitable and mature industries where few opportunities for growth exist. Such firms typically distribute a large percentage of their cash to shareholders, thereby attracting investment clienteles that prefer high dividends. AT&T was in such an industry, but after the removal of the monopoly, the market became more volatile. During periods of market volatility, there are investment opportunities if you know where to look. In such markets the firms generally distribute little or no cash but enjoy rising earnings and stock prices, and thereby attracting investors who prefer capital gains. AT&T should have adapted to the changes in the market, which required more financial flexibility and a stronger balance sheet. A ‘strong’ balance sheet should consist of liabilities that are considerably outweighed by assets. If a company is having problems, the balance sheet (together with the cash flow statement) will tell you whether it can stand the strain. 6.2.1 Dividend Pay-out As mentioned above, AT&T has had a steady increase in dividends payout until the announcement of the divestiture in 1982. The company decided to reevaluate the amount of dividends and keep it steady at $5.40 per share. AT&T had been a market leader in this industry for a long time, yet their equipment and patents were old, as they had not invested in R&D development. In order for AT&T to have a stronger balance sheet and become more financial flexible in the face of the divestiture, AT&T should have cut their dividend payout much earlier. The company might have been afraid to cut the dividend since this often gives a signaling effect that the firm does not expect high earnings in the future. However, given that AT&T was forced into this divestiture, changes had to be made. An alternative measure could therefore have been to make a change in the dividend policy. This could be seen as a risky move, yet if communicated in an appropriate and thoughtful way the shareholders might understa nd that this was necessary for the company’s future growth. Another supporting factor is that approximately one third of the dividends payout were reinvested by AT&Ts stockholders, which shows that the current dividend payout was not very essential to some of the shareholders. 6.2.2 Repurchase of Stock The firm should also have repurchased stock some years after the dividend cut, to bolster the share price. Repurchase have a tax advantage over dividends as a way to distribute income to stockholders. Repurchase provides cash to stockholders who want cash while allowing those who do not need current cash. Moreover, repurchase announcements are viewed as positive signals by investors because the repurchase is often motivated by management’s belief that the firms shares are undervalued. Finally, repurchases is a effective way to produce large-scale changes in capital structures. 6.3 New Investment Plan The company should at the same time start looking for new possibilities and investments in order to overcome these volatile times. An alternative could have been to invest in R&D e.g. by acquiring a small company with the knowledge and expertise that were required in order to compete and be sustainable in the industry. By doing so they would expand their workforce with people who had more knowledge about the newer technology and therefore been better equipped when facing the challenges ahead. Not only would this allow AT&T to gain more human capital, but they would also gain newer equipment. It is also said that more good investments will most likely lead to a lower dividend payout, which supports our recommendation of changing the dividend policy. 6.4 Maintaining a Top-Level Credit Rating AT&T’s overall financial policy, including target debt ratio and interest coverage, was designed to maintain an AAA bond rating, which allowed them to reduce borrowing cost and in addition make sure that funds were available in periods of severe financial dislocation. As mentioned earlier AT&T worked hard to maintain the AAA rating, both through debt ratio and interest coverage. Although it should be noted that AT&T’s debt ratio of 43% was close to fall under the AA ratings. This would have resulted in an increase in average interest cost of 0.7% equal an expenditure of $335.3 million in borrowing cost. Based on this one can conclude that this was a wise decision given the circumstances, and the company should therefore keep their focus on this in the future. A top-level credit ranking will not only give AT&T better conditions when issuing new debt, but also allow them to emerge as a more attractive investment to current and potential new shareholders. Conclusion Due to the antitrust lawsuit and the shift in the telecommunication industry, AT&T needed to adjust their financial and organizational strategy in order to adapt to the changing environment. The main purpose of this report has been to identify the risk involved with the divestiture, and find ways to face the challenges ahead. The report recommends a new capital structure policy, where AT&T should issue new debt for further investments rather than using equity. For the distribution policy, dividends should be cut and thereafter consider repurchasing stocks. Furthermore, the company should invest in a R&D through an acquisition of a small high-technology firm that will enable them to gain knowledge and be more innovative. Finally, AT&T should seek to maintain a top-level credit rating to reduce borrowing costs, to assure better conditions when issuing debt and last but not least to be a preferred firm for investors.

Complete Guide on How to Write a Logistics Essay Coherently

Complete Guide on How to Write a Logistics Essay Coherently Writing a logistics essay is one of many other assignments students need to write if they want to hold a degree. They have this writing assignment because it helps them to understand the key principles of transporting things such as goods to the place where they are needed. Besides, this type of essay can be required not only of those who major in Logistics, but also of those who study Business Management, Supply Chain Management, or even Business Technology since these fields may include the rapid transportation of products as an effective strategy of running a business. So what to do if you’re assigned with logistics essay writing? Keep calm! Yes, you’ll need to make considerable efforts to achieve the desired result an A/A+ paper. Different aspects of logistics can be offered you to write on in your essay. Logistics learns the processes of organizing product distribution and creating plans that ensure effective product placement. Besides, you can draw on international and domestic transportation, shipping, and logistics systems. A significant number of students from different directions should write this type of essay with the aim of strengthening their skills in logistics and inventory management. What is more, since the logistics essay is one of the forms of academic essay, you should strictly follow its structure to receive a high mark. In the meantime, know: How to choose a topic relevant for your essay writing; What types of essays exist in the academic field; How to get started writing a logistics essay, etc. How to Choose a Topic So That It Will Be Interesting to Write on This part of writing a logistics essay is very important because the success of the entire paper depends on a topic you choose. It can be explained by the fact that if you select a broad topic, your essay will be too general. Therefore, you should choose the topic for your logistics essay carefully. Usually, your professor may provide you with a list of topics. Alternatively, you have to choose a good logistics essay topic on your own. The following fields of logistics are appropriate for your future essay: Supply chain strategy; Global transportation; Warehouse management; Materials handling; International logistics; The topic of your essay should correspond to your level of knowledge. For instance, if you choose to describe the central principles of logistics, you have to present the basic concepts of product distribution, methods of transportation, and traffic management techniques. Besides, you can also draw on protective packaging, inventory control, and customer service. On the contrary, if you select warehouse management as the topic for your logistics essay, you will have to show how to manage changing logistics systems or how to implement changes in order to create a more efficient process. As a result, one may state that the second topic is much more complicated than the first one, and as a consequence, it requires much more efforts in order to precisely cover all its aspects. Moreover, there is a method that is likely to help you to choose a topic for your essay brainstorming, which is a multifunctional technique that can not only assist you in selecting a topic, but will also help you organize and plan the entire essay. The central idea of this technique is to get as many thoughts as possible down on the paper with the help of timed writing sessions. In general, in order to save time, you may organize your ideas using a list or bullet points. When you have been just assigned to write a logistics essay, you start thinking about possible topics, and therefore, you should start brainstorming in that second. When you have finished writing your ideas, you have to peruse the list of ideas and choose the most interesting of them. What Types of Essay You Can Be Asked to Deal with Before you start writing the essay, you have to select the manner of presentation of the selected topic. Since there are plenty of essay types, the information can be conveyed in different ways. Commonly, there are four types of logistics essay, in particular descriptive, definition, compare/contrast, and argumentative. 1. Descriptive Logistics Essays This type of essay requires you to describe the concept, method, or strategy of the selected subject. Therefore, you should create a written account of a certain experience. If you choose â€Å"International logistics† as your topic, you should describe the concept of international logistics, and as a consequence, you may draw on general ideas of the system that manages the forward and reverse movement of materials into, through, and out of an international organization. Hence, you should describe each detail of the process mentioned before using a list-like description in order to demonstrate each point. In addition, you can present this system by using the example of some companies that supply their products across the border. As a result, the central idea of this type of essay is to present as many details as possible. 2. Definition Logistics Essays The definition logistics essay should define the term, concept, or method within the field of logistics by providing a personal commentary of what the particular matter means. Therefore, you should recognize the subject’s key aspects in order to start writing definition logistics essay. For example, if you want to define material handling, you should claim that it is the protection, movement, control, and storage of products and materials throughout production, storing, distribution, consumption, and annihilation. In addition, you can define each process mentioned earlier. That is why this type of essay should be accurately detailed and well-explained. 3. Comparison/Contrast Logistics Essays If you select the warehouse management as the topic subject for the comparison/contrast logistics essay, you may describe the warehouse management in different companies or countries. Therefore, at first, you have to identify and explain at least three primary points two or more companies/countries have in common. Furthermore, you should demonstrate the similarities and differences between the selected points. It means that you have to investigate the warehouse management of all selected companies or countries to provide the reader with relevant and accurate information. Consequently, this type of essay requires in-depth research so that you could be able to support your arguments accurately. 4. Argumentative Logistics Essays The primary aim of this type of essay is to investigate a topic with the help of collection, generation, and evaluation of evidence, and therefore, at the end of the argumentative essay, you should establish a position on the topic in a concise way. The argumentative logistics essay requires extensive research in order to support each point clearly. For example, if you choose global transportation as the topic for your logistics essay, you may investigate its advantages and disadvantages to suggest some probable improvements. Hence, when you present an argument, you should support it with the help of study or research. Besides, you may conduct an empirical research by collecting data through interviews, observations, surveys, and even experiments. If you choose to perform your own research, you will receive priceless experience and investigate the topic deeper. However, you should inform the professor of your intentions in order to prevent any misunderstanding. Despite the fact that all of the types of essay mentioned before are different, all of them have some common features and requirements. For example, you have to use a clear and concise language while writing the essay. It means that you should choose the words carefully considering their relevance to describe the object accurately. Furthermore, you should avoid using personal pronouns because it is not appropriate in an academic essay. In addition, each of the essays presented above has a particular structure, which consists of an Introduction, Main Body, and Conclusion. How to Start Writing the Logistics Essay The earlier you start writing, the better result you will receive the truth checked by many real professionals in writing. You may apply the technique which is called brainstorming. With the help of this technique, you will be able to collect all your ideas. Apart from that, when you have finished creating the list of ideas, you should outline the entire paper. Consequently, you will know what to write in each paragraph. As a result, if you apply at least these two techniques, your further writing process will be much easier and faster. How to Structure the Logistics Essay Properly As it was mentioned before, each type of essay has the same structure, which consists of an introduction, main body, and conclusion. However, each essay has its peculiarities; for example, an argumentative logistics essay should contain the bare facts, which are supported by study or research. What is more, each argument has to be described in detail in order to present the selected topic accurately. Usually, an argumentative essay consists of five paragraphs, such as an introductory paragraph, three body paragraphs with some evidence, and a logical conclusion. However, the professor may ask you to write a long argumentative essay to check your understanding of the selected topic. Additionally, you may have to discuss the credibility of selected sources and present various viewpoints on the issue before concluding the essay. Hence, different types of essay have some distinct peculiarities, which have to be considered while choosing the type of logistics essay writing. Title Is What Your Logistics Essay Starts with A compelling title is important because it is the first point that every reader looks at. Therefore, you have to create a title which will represent the topic of the logistics essay to the fullest extent. The following titles are good examples. If you want to choose â€Å"International logistics† as your topic, stick to the next possible titles for essays: The Key Principles of International Logistics That Differ from Local Logistics International Logistics Strategies: What Is the Most Effective for the Globalized World? The United States Logistics Channels: Frequency of Access The Key International Logistics Stages Are Essential to Pass Through; Moreover, you can make your logistics essay more specific if you focus on a particular country or region. Introduction Comes First an an Important Part to Attract the Reader The central purpose of this part in an essay is to present the background information on the selected topic. Besides, it should grab the readers’ attention and increase the interest to read the essay to the end. In general, the introductory paragraph should not be long and detailed. Its name suggests that it only introduces the topic to the reader. If you choose â€Å"Description of the International Logistics Stages† as a title of your essay, the reader expects to find what stages you’re going to describe. You are not allowed to use any in-text citations in this paragraph. Apart from that, you have to create a thorough thesis statement to expand it further with the help of supporting details. It is one of the most significant elements of the essay since it presents the arguments that you will justify in the main body. Therefore, the introduction should present the central focus of the essay, outline its content, and state the thesis. Main Body of Your Essay Is a Big Deal It is not less important to come up with a well-developed main part than to write a good introduction. Its main purpose is to support the thesis statement mentioned in the introduction. In this part of the logistics essay, you have to present various stages of the international logistics in detail. Moreover, you can demonstrate the viewpoints of different logistics experts to describe the matter from various perspectives. As it was mentioned before, this part of the essay should contain at least three paragraphs. Therefore, three strong arguments should be presented and supported by in-depth research in every main paragraph. What is more, each of those paragraphs should include a topic sentence, supporting sentences, and a concluding sentence. Unlike the introductory paragraph, you are allowed and even encouraged to apply various sources of information to support your arguments precisely. Apart from that, you should use different linking words to make your paper coherent and cohesive . Conclusion to End Logically Your Logistics Essay The concluding part of the logistics essay should restate the thesis statement and summarize the main ideas expressed in the body. While writing the argumentative logistics essay, for instance, you have to list all arguments briefly. It is the last chance to convince the reader. Same as in the introducing paragraph, you are not allowed to use in-text citations as well as present new information. How to Refine the Logistics Essay The best way to hone your logistics essay is to read it again and again to the effect that you can say, â€Å"It sounds and look pretty well†. It would be better if you reread the essay in a few days. That way, it would help you to look at the essay content from a fresh perspective. It means that you will be able to spot more possible mistakes. Therefore, you have to start writing your essay beforehand in order to have enough time for proofreading. However, most students (you may be no exception) tend to procrastinate till the last minute. Luckily, it is not just you who can read out your paper quickly and professionally. This another person is supposed to have the strong writing and proofreading skills. You may ask your friends or even parents to read your essay to understand whether it is coherent and cohesive. If you doubt in your or someone’s proofreading skills, take or suggest taking the test. Don’t be afraid of asking an outside person whether the overall essay is interesting and easy to read. By doing so, you can add some additional examples to make it better or specific. Consequently, if you apply most of these recommendations, you will be able to eliminate most of mistakes made by an average student. Be an excellent student in your college!

Profile of Death Row Inmate Patricia Blackmon

Profile of Death Row Inmate Patricia Blackmon Patricia Blackmon is on death row in Alabama for capital murder in the death of her 28-month-old adopted daughter, Dominiqua.  Blackmon had adopted  Dominiqua nine months before she was murdered. The Crime On May 29, 1999, Patricia Blackmon, age 29, called 9-1-1 in Dothan, Alabama because her daughter Dominiqua was not breathing. When paramedics arrived at Blackmons mobile home, they found Dominiqua lying on the floor of the master bedroom she was wearing only a diaper and blood-soaked socks, was covered in vomit, and she was not breathing. There was a large bump on her forehead and blood on her chest. After the paramedics attempted to revive her, she was transported to Flowers Hospital Emergency Room where she died shortly after arriving. Two doctors, one of them being  Dominiquas pediatrician, Dr. Robert Head, examined the child and found that she had multiple bruises and contusions and an imprint of the sole of a shoe on her chest. They also observed several older scars on Dominiqua, that were from previous injuries and in various stages of healing. The Autopsy Included in the 30 separate injuries found on her body, the medical examiner Dr. Alfredo Parades found bruises on the front part of her lower chest and upper abdomen and around the right groin. She had also suffered a fractured leg. He also found that Dominiqua had two broken bones and many other injuries that were in various stages of healing. Parades concluded that her death was due to  multiple blunt-force injuries to her head, chest, abdomen, and extremities.  Another discovery found on Dominiqua was an imprint of the sole of a shoe on her chest that was so clearly defined that it was captured in a photograph taken by the doctor. The Trial Dr. James Downs, chief medical examiner for the State of Alabama, testified that he compared the images taken of the shoe print to sandals Blackmon was wearing on the day of the murder. It was his opinion that the sole of the sandals matched the imprint embedded in Dominiquas chest. Downs also said that he believed  Dominiqua was struck with a pool cue resulting in her most recent injuries. Wayne Johnson, Blackmons father-in-law testimony showed that Blackmon was the only person caring for Dominiqua on the evening of the murder, up until the time the paramedics arrived at Blackmons home at around 9:30 p.m. Johnson testified that on the night Dominiqua was killed, he saw Dominiqua  earlier in the evening and she seemed fine, playing and acting normally. He said Blackmon and Dominiqua left his house at around 8 p.m. A search of Blackmons mobile home uncovered several blood-splattered items. Forensic tests found the blood on a broken pool cue, a childs T-shirt, a pink flat bed sheet, a quilt, and two napkins. The blood found on all of the items matched Dominiquas blood. Blackmons Defense In her defense, Blackmon said that the child was injured when she fell off of the bed. Blackmon called several character witnesses to testify in her defense. Judy Whatley, an employee of the Department of Human Resources, said that in her opinion, Blackmon and Dominiqua had a good relationship. Whatley had contact with Dominiqua and Blackmon once a month for five months before August 1998. Tammy Freeman, Blackmons neighbor, testified that she frequently left her children under Blackmons care. Convicted The jury convicted Blackmon of capital murder. A separate sentencing hearing was held, at which the State relied on the aggravating circumstance that the murder was especially heinous, atrocious, or cruel to support a death sentence. After the sentencing hearing the jury, by a vote of 10 to two, recommended the death penalty. Appeals In August 2005, Blackmon appealed to the court, arguing that the State failed to prove that the murder was especially, heinous, atrocious, or cruel as compared to other capital murders.  She argued that the State failed to prove that Dominiqua was conscious during any of the  attacks and that she suffered. Blackmon believed that Dominiqua was knocked unconscious before Blackmon beat her, and as a  result, the child did not feel the pain of being beaten. Her appeal was turned down. Patricia Blackmon now sits on death row at Tutwiler Prison for Women in Wetumpka, Alabama.

Northern Renaissance of European Art

Northern Renaissance of European Art When we talk about the Northern Renaissance, what we mean is Renaissance happenings that occurred within Europe, but outside of Italy. Because the most innovative art was created in France, the Netherlands, and Germany during this time, and because all of these places are north of Italy, the Northern tag has stuck. Geography aside, there were some significant differences between the Italian Renaissance and the Northern Renaissance. For one thing, the north held on to Gothic (or Middle Ages) art and architecture with a tighter, longer grip than did Italy. (Architecture, in particular, remained Gothic until well into the 16th century) This isnt to say that art wasnt changing in the north - in many instances, it kept apace with Italian doings. The Northern Renaissance artists, however, were scattered about and few initially (very unlike their Italian counterparts). The north had fewer centers of free commerce than did Italy. Italy, as we saw, had numerous Duchies and Republics which gave rise to a wealthy merchant class that often spent considerable funds on art. This wasnt the case in the north. The only notable similarity between northern Europe and, say, a place like Florence, lay in the Duchy of Burgundy. Burgundys Role in the Renaissance Burgundy, until 1477, encompassed a territory from present-day middle France northward (in an arc) to the sea, and included Flanders (in modern Belgium) and parts of the current Netherlands. It was the only individual entity standing between France and the enormous Holy Roman Empire. Its Dukes, during the last 100 years it existed, were given monikers of the Good, the Fearless and the Bold. Although apparently, the last Bold Duke wasnt quite bold enough, as Burgundy was absorbed by both France and the Holy Roman Empire at the end of his reign. The Burgundian Dukes were excellent patrons of the arts, but the art they sponsored was different from that of their Italian counterparts. Their interests were along the lines of illuminated manuscripts, tapestries, and furnishings. Things were different in Italy, where patrons were more keen on paintings, sculpture, and architecture. In the broader scheme of things, the social changes in Italy were inspired, as weve seen, by Humanism. Italian artists, writers, and philosophers were driven to study Classical antiquity and explore mans supposed capacity for rational choice. They believed that Humanism led to more dignified and worthy humans. In the north, possibly in part because the north did not have works of antiquity from which to learn, the change was brought about by a different rationale. Thinking minds in the north were more concerned with religious reform, feeling that Rome, from whom they were physically distanced, had strayed too far from Christian values. In fact, as northern Europe became more openly rebellious over the authority of the Church, art took a decidedly secular turn. Additionally, Renaissance artists in the north took a different approach to composition than did Italian artists. Where an Italian artist was apt to consider scientific principles behind composition (i.e., proportion, anatomy, perspective) during the Renaissance, northern artists were more concerned with what their art looked like. Color was of key importance, above and beyond form. And the more detail a northern artist could cram into a piece, the happier he was. Close inspection of Northern Renaissance paintings will show the viewer numerous instances where individual hairs have been carefully rendered, along with every single object in the room including the artist himself, distantly inverted in a background mirror. Different Materials Used by Different Artists Finally, its important to note that northern Europe enjoyed different geophysical conditions than did most of Italy. For example, there are lots of stained glass windows in northern Europe partly for the practical reason that people living there have more need for barriers against the elements. Italy, during the Renaissance, produced some fabulous egg tempera paintings and frescoes, along with glorious marble statuary. Theres an excellent reason the north isnt known for its frescoes: The climate isnt conducive to curing them. Italy produced marble sculptures because it has marble quarries. Youll note that Northern Renaissance sculpture is, by and large, worked in wood.   Similarities Between the Northern and Italian Renaissances Until 1517, when Martin Luther lit the wildfire of Reformation, both places shared a common faith. Its interesting to note that what we now think of as Europe didnt think of  itself  as Europe, back during  Renaissance  days. If you had had the opportunity, at the time, to ask a European traveler in the Middle East or Africa where he hailed from, he likely would have answered Christendom regardless of whether he was from Florence or Flanders. Beyond providing a unifying presence, the Church supplied all artists of the period with a common subject matter. The earliest beginnings of northern Renaissance art are eerily similar to the Italian  Proto-Renaissance, in that each chose Christian religious stories and figures as the predominant artistic theme. The Importance of Guilds Another common factor that Italy and the rest of Europe shared during the Renaissance was the Guild system. Arising during the Middle Ages, Guilds were the best paths a man could take to learning a craft, be it painting, sculpture or making saddles. Training in any specialty was long, rigorous and comprised of sequential steps. Even after one completed a masterpiece, and gained acceptance into a Guild, the Guild continued to keep tabs on standards and practices amongst its members. Thanks to this self-policing policy, most of the money exchanging hands, when works of art were commissioned and paid for, went to Guild members. (As you might imagine, it was to an artists financial benefit to belong to a Guild.) If possible, the Guild system was even more entrenched in northern Europe than it was in Italy. After 1450, both Italy and northern Europe had access to printed materials. Though subject matter might vary from region to region, often it was the same, or similar enough to establish commonality of thought. Finally, one significant similarity that Italy and the North shared was that each had a  definite artistic center during the 15th century. In Italy, as previously mentioned, artists looked to the Republic of Florence for innovation and inspiration. In the North, the artistic hub was Flanders. Flanders was a part, back then, of the Duchy of Burgundy. It had a thriving commercial city, Bruges, which (like Florence) made its money in banking and wool. Bruges had cash aplenty to spend on luxuries like art. And (again like Florence) Burgundy, on the whole, was governed by patronage-minded rulers. Where Florence had the Medici, Burgundy had Dukes. At least until the last quarter of the 15th century, that is. Chronology of the Northern Renaissance In Burgundy, the Northern Renaissance got its start primarily in the graphic arts. Beginning in the 14th-century, an artist could make a good living if he was proficient in producing  illuminated manuscripts.   The late 14th and early 15th centuries saw illumination take off and,  in some cases, take  over  entire pages. Instead of relatively sedate red capital letters, we now saw whole paintings crowding manuscript pages right out to the borders. The French Royals, in particular, were avid collectors of these manuscripts, which became so popular that text was rendered largely unimportant. The Northern Renaissance artist who is largely credited with developing oil techniques was Jan van Eyck, court painter to the Duke of Burgundy. Its not that he discovered oil paints, but he did figure out how to layer them, in glazes, to create light and depth of color in his paintings. The Flemish van Eyck, his brother Hubert, and their Netherlandish predecessor Robert Campin (also known as the Master of Flà ©malle) were all painters who created altarpieces in the first half of the fifteenth century. Three other key Netherlandish artists were the painters Rogier van der Weyden and Hans Memling, and the sculptor Claus Sluter. Van der Weyden, who was the town painter of Brussels, was best known for introducing accurate human emotions and gestures into his work, which was primarily of a religious nature. One other early Northern Renaissance artist that created a lasting stir was the enigmatic Hieronymus Bosch. No one can say what his motivation was, but he certainly created some darkly imaginative and highly unique paintings. Something that all of these painters had in common was their use of naturalistic objects within compositions. Sometimes these objects had symbolic meanings, while at other times they were just there to illustrate aspects of daily life. In taking in the 15th century, its important to note that Flanders was the center of  the Northern Renaissance. Just as with Florence, at this same time, Flanders was the place that northern artists looked to for cutting edge artistic techniques and technology. This situation persisted until 1477 when the last Burgundian Duke was defeated in battle, and Burgundy ceased to exist.

Compare the historical value of Turgenev's Fathers and Sons with Essay

Compare the historical value of Turgenev's Fathers and Sons with Gogol's Inspector General - Essay Example During this time, there were cultural differences between the liberals and the growing nihilist uprising. However, in â€Å"Inspector general,† the author has focused on mistaken identity committed in the Russian society. These two books have common similarities and differences, which have been asserted through the mode of translation, the author’s concerns, the cultural and historical differences especially in history and literature. Therefore, this paper will focus on these books outlining both the differences and similarities to outline relationship with Russia’s history. Change is the main concern in the two books. In the ‘Fathers and sons’, Turgenev addresses the interest in change with the aim of addressing intergenerational differences in the Russian society. Life’s hyperbole and the balance between the text and the contemporary issues in society is the author’s main concern. In addition, his work is highly topical as it universa lly appeals the elegance of love. The author also deals with love versus psychology, which has been acutely portrait by the author. While on the other hand, the government inspector hinges on a mistaken identity. In the book, a lowly impoverished civil servant who comes from Petersburg is viewed as poor and comes from low social class. Hlestakov is mistaken for being a highly ranking government inspector by the provincial town members. ... He does this by elaborating on the misconception that the town people held before (Harrower 2011). The government inspector majorly ridicules the extent to which bureaucracy has affected Russia through the corruption. In this Russian drama about life, corruption, and human deception are vividly explored. The governor addresses the audience by asking what they were laughing at when he talks about corruption. He refers to the citizens as laughing at themselves showing how government official lacked respect to people. This is analyzed in the play’s epigraph, which asserts that one has to be blamed for cause of crooked face. On the other hand, in the fathers and sons, the author introduces double characters, Bazarov and Arkady that possesses different traits (Edmunds and Turgenev 1965). The two characters oppose each other in a more nihilistic manner in their emotions. Bazarov shows his love for Madame Odintsova and Fenichka and this shows deep emotion through the characters, whic h brings the need for care and concern to other people. The other character portrays a picture of carelessness and lack of respect to humanity just to show how indiscipline has taken root in Russian society. Ivan Turgenev is the most ranked democratic and western author in the republic of Russia who embraced the Russian literature in an insightful manner. This novel is the most accessible Russian novel. His novel was attacked and opposed by other Russian authors like Leo Tolstoy and Dostoyevsky as he was progressing in a liberal manner in the western mode of literature (Harrower 2011). Furthermore, he was criticized for failure to create a forceful and a dedicated radical hero. In the comedy, â€Å"The inspector general† by Nikolai Gogol, has become a stepping stone for the Russian

7. The prospect of Turkish membership in the EU has led to the Essay

7. The prospect of Turkish membership in the EU has led to the emergence of increasingly stringent conditions for membership. Discuss - Essay Example Expansion has largely been carried out in the countries of the former Soviet Union and this organization continues to come under pressure to expand eastward. Accordingly Turkey, a predominately Muslim country straddling the border between Europe and Asia, is seeking membership into one of the most exclusive multilateral clubs in the world. Undertaking an analysis the candidacy of Turkey for membership in the EU, the following will discuss the major obstacles to the inclusion of Turkey within this exclusive multilateral club. This essay will begin with a concise overview of the European Union and will address the evolution of the EU following the collapse of state-led communism in Eastern Europe. This led to an increased desire for the EU to expand and the ramifications of this incredible and for some, unimaginable, fact will be analyzed with respect to the EU. We then turn to an analysis of enlargement, the ever-increasing demand for growth, the trajectory in which the EU has grown and finally, the reasons why Turkey is not a suitable candidate for membership in the European Union. We will explore the domestic and historical factors which make Turkey a poor candidate for EU membership and will conclude with a broad overview of our overall analysis (Warleigh 13; Fierke & Wiener 1-24). The European Union (EU) is a supranational body composed of constituent member states, found largely on the European peninsula. Democracy, negotiation, and collective decision-making through multilateralism are all inherent attributes of the modern EU. Today, membership in the European Union is actively sought by nearly all countries on the European peninsula as well as by one country straddling both Europe and Middle Asia (Turkey). Although there were initially only five members of the precursor to the European Union (Belgium, France, Italy, Luxembourg, Netherlands and West Germany), there are presently 27 countries in the EU and they

Mass Culture Essay Example | Topics and Well Written Essays - 1000 words

Mass Culture - Essay Example The distinction between 'serious' and 'popular' music was tackled by Adorno. Serious music is perceived as refined music compared to popular music. Serious music is regarded as highbrow as distinct from popular music which is considered lowbrow. (Witney, 2002). However, Adorno rejects these categories as a basis for making a distinction between serious and popular music. Adorno stressed that the works of early Viennese classicism were rhythmically simpler than the common arrangements of jazz. He further pointed out that based on melody, the wide intervals of â€Å"Deep Purple' and 'Sunrise Serenade' makes these much more difficult to emulate compared to Haydn. In particular, he explained that the supply of chords of the classics is limited compared to a modern composer who culls from Debussy, Ravel and later sources' (Adorno 1990:305). The rallying point of Adorno was the question of whether culture validated the experience of the individual or whether culture had eclipsed it. (Ridlesss, 1984). According to Adorno and Horkheimer, under monopoly, all mass culture is identical. Movies and radio are not art but businesses made into an ideology to reinforce the rubbish they produce. These businesses refer to themselves as industries. Some persons explain the culture industry in technological terms. They state that reproduction processes are necessary that would require similar needs in many places to be satisfied with identical goods. Adorno and Horkheimer stipulate that the standards were based on consumers’ needs. ' needs. The basis on which technology acquires power over society is the power of those whose economic hold over society is at its greatest. A technological rationale is the aim of domination itself. It is the coercive nature of society alienated from itself. The outcome is that the technology of the culture industry resulted in standardization and mass production. (Adorno and Horkheimer, 1993). Moreover, Adorno and Horkheimer states that the man with leisure has to accept everything that the culture manufacturers offer him. The industry robs the individual of his function since the industry does the schematizing and classification for him. (Adorno and Horkheimer, 1993). Adorno and Horkheimer stated that style is significant in every work of art. The artistic expression is imbedded in the style or into the language of music, painting and words. The promise a work of art holds depends on how it will create truth by lending new shape to the conventional social forms. The fulfillment of art lies in their aesthetic derivatives. (Adorno and Horkheimer, 1993). The culture industry is basically a spectacle which is illusory. In the face of the person who isstimulated by all those brilliant names and images there is an ode to the depressing everyday world it sought to escape. The culture industry is essentially pornographic and prudish. Love is further downgraded to romance. After the descent, license becomes a specialty, it is knows as "daring. The stronger the positions of the culture industry become, the more it can handle consumers' needs by manufacturing them, manipulating them, disciplining them, and even by withdrawing amusement from them. (Adorno and Horkheimer, 1993). In the culture industry, the individual is an illusion due to the standardization of the means of production. The reactions of human beings have been reified that the idea of anything specific to themselves shows as an abstract notion. The emphasis is on bodily perfections devoid of distinction. The triumph of advertising in the culture industry is that consumers feel compelled to buy and use its products even though they see through them. (Adorno and Horkheimer, 1993). Stuart Hall's encoding and decoding diagram is closely related to the works of Eco, Adorno and Horkheimer. Hall showed that production practices in television translate into a message, a sign-vehicle which is organized by means of a set of codes

Managerial Accounting Practices Essay Example | Topics and Well Written Essays - 750 words

Managerial Accounting Practices - Essay Example Claire’s Antiques may have to sell its products at a discount or even at a loss to liquidate its inventory. To reduce inventory costs, management is considering implementing a "Just In Time" inventory management system. If this JIT inventory strategy gets implemented then Claire’s Antiques would see a good improvement on the return on investment as there would be a reduction in the in-process inventory and its associated costs. It is essential to implement it correctly and utilize it optimally because if there is any disruption at any given point in the supply chain, then all production grinds to a halt. The internal specifications presented in this report are sufficiently logical and enable good economic decision making. For example, specific reporting periods may be replaced with access to real-time data that enable quick response to changing conditions. And, forecasted outcomes become much more critical for planning purposes. Likewise, cost information should be disseminated in such a way that we can focus on different manufacturing processes such as design, material acquisition, assembly, testing and so on. -> Cost/Volume/Profit Analysis: Claire’s Antiques deals with multiple products, and thus offers a diverse product line, and the individual products have different selling prices, contribution margins and contribution margin ratios. As such in Claire’s Antiques case, the bedroom suites have a higher profit margin when compared to other products, but at the same time it also has a lower sales volume. ... contribution margins and contribution margin ratios. As such in Claire's Antiques case, the bedroom suites have a higher profit margin when compared to other products, but at the same time it also has a lower sales volume. Yet the firm's total fixed cost picture would be the same, no matter the mix of products sold. There are few assumptions which could be considered here : Costs can be segregated into fixed and variable portions The linearity of costs is preserved over a relevant range (i.e., variable cost is constant per unit, and fixed cost is constant in total) Revenues are constant per unit and multiple-product firms meet the expected product mix ratios One additional assumption is that inventory levels are fairly constant, with the number of units produced equaling the number of units sold. If inventory levels fluctuate, some of the variable and fixed product costs may flow into or out of inventory, with a variety of potential impacts on profitability -> Job Costing: Determining the cost data for products and services are the end results of productive processes. Multiple processes are required to bring about a deliverable output. A logical starting point for job costing is to track the direct labor to specific jobs. It is required to capture the time spent on each job by each employee on a tracker .This would allow cost assignment to specific jobs. The next important thing would be to keep a detailed record of the materials released to each job. As such, in the case of manufacturing a clock, the materials used is solid oak wood, glass door, clock mechanism and pendulum. The information gathered provides essential documentation to safeguard and track

Genetic Cloning Essay Example | Topics and Well Written Essays - 1000 words

Genetic Cloning - Essay Example Human cloning is a controversial that elicits diverse reactions from all quarters and almost every member of the human race. The issue of cloning has caused much debate since the firs cloning of a live sheep in Scotland in 1997 (Allison, 2009). This is concerning ethics and authority to participate in the events leading to the creation of a new human being from the originally born one. This topic is crucial to the existence of human beings as it may be used to either improve their lives or degrade them. Genetic cloning takes place using embryonic stem cells, which is a concept that became known in the late 1990s with the isolation of the initial human embryo stem cell. This isolation works because embryonic stem cells can differentiate and form any human cell ranging from blood cells to skin cells, and it is from this that the idea to create perfect human beings first came into play. This is especially with potential use of stem cells to crate different organs and ensure that humans no longer suffer from conditions that can be healed through genetic cloning. The most popular means of cloning research done in the world today and from the 1970s is that of recombinant DNA technology, which entails replacement of molecular DNA fragments with those that are favourable to the host. This in human cloning is generating concerns in creation of super humans in that they select the best traits needed in humans and use recombinant DNA technology to fix these genes in host DNA (Bliss, 2012). The main way in which this technology has been used is through In-vitro fertilization that was discovered in the late 1970s, this has been used to date to eliminate undesirable traits in children and allow parents and scientists to pick out the traits, and conditions they would like to have their children. This is especially helpful I eliminating genetic conditions that parents may have in that the embryo is microscopically examined for signs of genetic disorders such as Tay - Sachs dis ease and Sickle Cell anaemia. Besides this, the creation of designer babies can be done after the child is already born, which is similar to vehicle maintenance through application of cannibalized parts from other vehicles. Children born with defects that were not detected during the genetic engineering process can undergo maintenance from selected genes from other children and genetically cloned parts. Genes, in this case refer to molecular units in a cell containing genetic information of heredity (Kaplan & Rdgers, 2003). This can be evidently seen in the case of Charlie Whitaker from the UK who was born with Diamond Blackfan anaemia, which prevented him from making his own red blood cells (Mclean, 2006). From this, genetic cloning allowed a designer baby to be made by correcting his situation at a young age by transplanting cells from his younger brother’s umbilical cord. This is indicative of some of the latest developments in human cloning to create designer babies throu gh curative measures. The key idea in designer babies is anchored around four key concepts and these are prevention of genetic diseases, promotion of conception of healthy children, correction of defects before a womb rejects an embryo and elimination of potential organ transplants. Another type of cloning is somatic cells nuclear transfer, which involves transfer of the nucleus of a

Corporate Finance Essay Example | Topics and Well Written Essays - 1000 words - 4

Corporate Finance - Essay Example The price of Woolworths Limited company share can be calculated by formula: P= D [1] (r-g) where D [1] is the next dividend= 81 (from expected growth using current growth rate of 14.51%). P is the stock= 81* 9.91-0.1451 giving as price of share at 793.39.Substituting the figures into the formula; Therefore, this is to mean that Woolworth limited company paid as compensation 6.3 to the market demand in exchange owning the assets, which have the risks of ownership. It is a widely used formula by most companies for assurance purpose, to those who buy shares of those particular companies for risk taking. A keen and a thoughtful look on the Woolworth limited company annual report is suggestive that they have massive risks. By natural law of commerce, the riskier the business or the company the higher the cost of debt. The company uses various bonds, and loans and other form of debts that in turn give insights the rate of being paid by company to use debt financing. The cost of debt is usually calculated by a simple multiplication of the credits before tax rate by one minus marginal tax. So in this segment borrowing of Woolworth will be considered in coming up with the cost of the debt of the company. Borrowing here are stated at amortized cost with the difference between the cost and redemption value recognized in a collected income over a period of borrowing. Consolidated cash flow statement of Woolworth limited company the amortization of borrowing costs was 3491.6 (Woolworth Limited Annual Report 2013, pg. 162)while the marginal tax for the company was in the range of 30 % (Woolworth Limited Annual Report 2013, pg. 48). Substituting into the formula; This are the overall cost for financing a company like Woolworth limited. The mode of financing usually plays a pivotal role in determining the cost of capital. Financing can be done in two ways to a company or a combination of both. The two modes

Genetic Cloning Essay Example | Topics and Well Written Essays - 1000 words

Genetic Cloning - Essay Example Human cloning is a controversial that elicits diverse reactions from all quarters and almost every member of the human race. The issue of cloning has caused much debate since the firs cloning of a live sheep in Scotland in 1997 (Allison, 2009). This is concerning ethics and authority to participate in the events leading to the creation of a new human being from the originally born one. This topic is crucial to the existence of human beings as it may be used to either improve their lives or degrade them. Genetic cloning takes place using embryonic stem cells, which is a concept that became known in the late 1990s with the isolation of the initial human embryo stem cell. This isolation works because embryonic stem cells can differentiate and form any human cell ranging from blood cells to skin cells, and it is from this that the idea to create perfect human beings first came into play. This is especially with potential use of stem cells to crate different organs and ensure that humans no longer suffer from conditions that can be healed through genetic cloning. The most popular means of cloning research done in the world today and from the 1970s is that of recombinant DNA technology, which entails replacement of molecular DNA fragments with those that are favourable to the host. This in human cloning is generating concerns in creation of super humans in that they select the best traits needed in humans and use recombinant DNA technology to fix these genes in host DNA (Bliss, 2012). The main way in which this technology has been used is through In-vitro fertilization that was discovered in the late 1970s, this has been used to date to eliminate undesirable traits in children and allow parents and scientists to pick out the traits, and conditions they would like to have their children. This is especially helpful I eliminating genetic conditions that parents may have in that the embryo is microscopically examined for signs of genetic disorders such as Tay - Sachs dis ease and Sickle Cell anaemia. Besides this, the creation of designer babies can be done after the child is already born, which is similar to vehicle maintenance through application of cannibalized parts from other vehicles. Children born with defects that were not detected during the genetic engineering process can undergo maintenance from selected genes from other children and genetically cloned parts. Genes, in this case refer to molecular units in a cell containing genetic information of heredity (Kaplan & Rdgers, 2003). This can be evidently seen in the case of Charlie Whitaker from the UK who was born with Diamond Blackfan anaemia, which prevented him from making his own red blood cells (Mclean, 2006). From this, genetic cloning allowed a designer baby to be made by correcting his situation at a young age by transplanting cells from his younger brother’s umbilical cord. This is indicative of some of the latest developments in human cloning to create designer babies throu gh curative measures. The key idea in designer babies is anchored around four key concepts and these are prevention of genetic diseases, promotion of conception of healthy children, correction of defects before a womb rejects an embryo and elimination of potential organ transplants. Another type of cloning is somatic cells nuclear transfer, which involves transfer of the nucleus of a

Thoreau vs Dickinson Essay Example for Free

Thoreau vs Dickinson Essay When thinking of both philosophy and poems in the transcendentalist era who are the main figures that come up? Two of the main figures Dickinson and Thoreau came up with writing based on nature and life. They wrote similarly, yet quite differently as shown in the following two quotes. â€Å"I went to the woods because I wished to live deliberately, to front only the essential facts of life and see if I could not learn what it had to teach, and not, discover that I had not lived-Thoreau and â€Å"Tell the Truth but tell it slant†¦The Truth’s superb surprise†¦ With explanation kind The truth must dazzle gradually Or every man be blind. -Dickinson.† The similarity between these two pieces, more specifically between these two quotes is a very specific theme that is imbedded, most likely for no particular reason. The theme is quite simple actually; it’s the reaction of one to a specific situation. Even though this theme wasn’t literally fixed or imbedded in these quotes on purposebecause it is not the overarching theme that is part of these quotes, it has been created naturally. Since the overarching theme is human nature a smaller theme as such can arise. The language that is presented in the above quotes is similar because it is figurative. When Thoreau says that â€Å"I had not lived† he doesn’t mean I have not lived literally. The real meaning is I had not discovered much about life in the time that I was given to do so. When Dickinson says â€Å"Or every man be blind† she is not literally telling her audience that one will literally be blind, but he will be oblivious to what is. The language in these quotes is also different as well because Dickinson uses capitalization for emphasis and Thoreau uses personification. An example of such is â€Å"†¦what it had to teach†¦Ã¢â‚¬  A person can literally teach you, but life cannot. The word â€Å"teach† personifies life and is used to put and emphasis on the fact that you can really learn what life is about when observing it. Dickinson uses capitalization for one main reason. As a unique person and writer she has created her own language and emphasis by capitalization is part it. Personification is also a major part of how Thoreau writes. He was a transcendentalist; therefore, he thought and wrote a lot of nature, both human and nonhuman, and life itself. By using personification he puts together his thoughts on nature with what is not actually part of it. As shown in the two quotes above these techniques or rather these strategies in Dickinson’s and in Thoreau’s writing have literally become a part of their writing style.

Experiments of Copper (II) Sulphate

Experiments of Copper (II) Sulphate Aim This experiment is to calculate the x which is water of crystallization and the chemical equation is CuSO4 (aq) Â · xH2O (s) and to observed colour changed when complex formation of copper (II) sulphate are formed. Introduction Molar mass is summation of all the atomic masses in a chemical equation. Transition metals are the elements which are found in the d-block in The Periodic Table. The element which is in the first transition series is strong oxidizers and they can form bivalent metal ions which have reducibility and its charge is 2+. Because of empty of d-orbital, transition metals easily form coordination compounds. Copper can form coordination compound; however, its d10 structure is stable so that its highest charge is +3. Hydrochloric acid, its chemical formula is HCl. It is a strong acid and is easily vaporize so that after opening the container which contains HCl, the acid vapour will be seeing very clearly. Because HCl can volatilize, it will combine with the water and form HCl drops (Baidu.Baike, 2009). Copper (II) sulphate often exists as a crystallization as a pentahydrate which means a molecule contains five crystallization of water. It can be sale as blue vitriol which is a chemical material using to produce pigments, battery and so on (Chmicalland21, nd). Ammonia solution is a colourless liquid and has pungent smell. If it is exposing to air it loses NH3 quickly (Down.Food126, 2008). The displacement reaction is a simple substance reacts with a compound, and forms other kinds of simple substance and compound. The Crystal Theory is a theory that search for the chemical bond of the transition metals. The transition metals ions are located on the crystal field and surrounding by anions and dipole molecules. The anions are called central ions, and the dipole molecules are called ligands. These ions can affect the energy which belongs to d-orbital, because of a splitting of energy levels. However, this theory can used to explain the colour changes of the complex (Science.Jrank, 2010). Lister and Renshaw (2000, p469) has pointed out that the molecules or ions use lone pairs to form dative bonds with a d-block metal which is surrounding by a transition metal to form, its a complex. In addition, these kinds of molecules or ions are called ligands. Method Firstly, several apparatus were used in this experiment, for instance, crucible, spatulas, burner, tongs, electronic balance, stand, dessicator, paper clip, conical flasks and pipettes. Secondly, some chemical were used, for example, hydrated copper sulphate, water, concentrate hydrochloric acid, ammonia solution. The last but one, students should wear the coat and safety glasses in the experiment. Part A First, the inside of crucible was cleaned. Second, a paper clip was placed into the crucible and weighed by electronic balance. The weight was recorded down to 0.01g. Third, 3g of copper sulphate was placed into the crucible using the spatula, and was weighed by the electronic balance. Fourth, the burner was lit, and was put under the stand. The paper clip and copper (II) sulphate was placed on the stand and was heated for about 5 minutes. The crystal was stirred with the paper clip. The colour was observed. Fifth, the crucible was placed inside the dessicator for 5 minutes to cool down using tongs (The paper clip was left in the crucible). Sixth, the crucible was weighted when it was cool enough. At last, some water was added into the crucible and indicates the blue colour which is the colour of crystallization of water. Part B Firstly, some copper sulphate and water was put into 3 conical flasks and was shaken to dissolve. Secondly, concentrated hydrochloric acid was dropped into one conical flask using a pipette and observed. Lastly, some ammonia acid was dropped into a second conical flask using another pipette until the colour changed. The colour of this solution should observe carefully after different volume ammonia acid was added. Discussion Part A The chemical formula in part A is CuSO4 (aq) Â · xH2O (l) > CuSO4 (aq) + xH2O (l) Mr 160 + 18x 160 Mass 2.22g 1.4g 1.4 (160 + 18x) = 160 * 2.22 224 + 25.2 = 355.2 25.2 x = 131.2 x = 5.20634 Therefore, x is equal to 5. Here is an explanation of the calculation. The Mr of CuSO4 is 160, and the Mr of water is 18x which the x is still a unknown value. The mass of CuSO4 and water is 2.22g and 1.4g. The number cross multiplies with each other. As a result, the x was come out. Thus, the value of x is slight greater than predict. According to the theory, the right result should be lower than 5 value, maybe the copper sulphate was oxidised, and the water of crystallization was not evaporated enough so that influence the final result. The copper (II) sulphate became black because of the oxidation of the copper. The copper (II) sulphate in the experiment was heated twice in order to make the water of crystallization evaporate completely. If it heated too strongly, the colour of copper sulphate will turn to black. The chemical equation of this reaction is: CuSO4 (aq) > CuO (s) + SO3 (g) Part B One of the reasons why the colour changed is causes by spectrum. The copper (II) sulphate indicated blue in the experiment. Because when the ordinary sunlight passes through the solution, the solution absorbed the wavelengths of the light. The red area in the spectrum was absorbed by the copper (II) ions. However, the sunlight which through the solution and on the other side of the conical flasks made the solution indicates the colour except red. The blue colour is the mixture of wavelengths (Chemguide, 2009). The colour changed in ammonia solution added into copper (II) sulphate is causes by the complex. The light blue colour substance was indicated, and this is basic copper sulphate precipitate. After more ammonia solution was poured into the solution, the precipitate will dissolve and produce [Cu (NH3)4] 2+ which is an indigo colour substance and replaced the basic copper sulphate, and water molecule was replaced by ammonia (Chemguide, 2009). The chemical equation is: Cu2 (l) + 4NH3 (l) > [Cu (NH3)4] 2+ (aq) The transition metals have their own colour causes by d orbital. When the HCl was poured into copper (II) sulphate solution, the [Cu (H2O) 6]2+ was produced, and the colour of this ion is blue. After that, the [CuCl4]2+ was produced, and its colour is yellow. However, the solution was turned to green. Lister and Renshaw (2000, p476) pointed out that the energy gap between d orbital is suitable for the frequency of electromagnetic radiation in the ordinary light, as a result, most of the transition metal has its own colour. Conclusion To summarize, part A shows that how to calculate the water of crystallization, and colour changed between hydrated copper (II) sulphate and anhydrous copper (II) sulphate. In part B shows the definition of ligands, complexes and colour change cause by the spectrum. Reference Baike.Baidu [online] (2009) Available at: http://baike.baidu.com/view/1729.htm?fr=ala0_1_1 Accessed date: December 28, 2009 Chemguide [online] (2009) Available at: http://www.chemguide.co.uk/inorganic/complexions/colour.html Accessed date: January 6, 2010 Chmicalland21 [online] (nd) Available at: http://chemicalland21.com/industrialchem/inorganic/COPPER%20SULPHATE%20PENTAHYDRATE.htm Accessed date: January 10, 2010 Down.food126 [online] (2008) Available at: http://down.food126.com/download/view-software-3346.html Accessed date: December 28, 2009 Lister, R. and J., Renshaw (2000). Chemistry for Advanced Level (3rd edition). Cheltenham: Nelson Thornes Ltd, Accessed date: December 28, 2009 Lane, R (2009) Chemistry Practical 2 Handout Accessed date: December 28, 2009 Lookchem [online] (2008) Available at: http://www.lookchem.com/COPPER-II-SULFATE-PENTAHYDRATE-1-1-5-/ Accessed date: December 28, 2009 Science.Jrank [online] (2010) Available at: http://science.jrank.org/pages/13786/crystal-field-theory.html Accessed date: January 6, 2010