Indentured Servitude Essay

The legacy of the slave trade revived in the aura of the Nineteenth Century. After the abolition of slavery forms of labor that inquired the exploitation of workers remained alive. The most prominent was indentured servitude, which became one of the driving forces for global interdependence. The necessity for cheap laborers and desire to strengthen the economy stimulated the exploitation and transportation of indentured servants from Asia, Africa, the Pacific Islands and India, thus creating a self-sufficient and diverse environment in the world’s powerhouses. In response to the abolition of slavery, the importation of migrant laborers for agricultural work to the Americas was seen as a necessity. In Document 2, an editorial in the National Mercury on the visit of Sir George Grey, a British colonial governor, the author suggests that in order to gain profit from the sugar cultivation more laborers are needed to work. In this article, the servants as seen as an essential tool for their success, only valuing them for their own benefit. In addition, in Herman Merivale’s excerpt, Document 1, he explains that the indentured servants are not slaves, but are aised like recruits for the military service. Both documents enforce the constant necessity for workers in countries like South America, North America and Britain. Further notion of the significance that indentured servitude had on the Americas could be obtained by government statistics on the economy in the Americas before and after the years of indentured servitude. The spread of indentured servitude in the years 1834-1919 connected Africa with the Caribbean and with Asia, as well as Asia with the Americas, as shown in the map in Document 3. The number of slaves working in Mauritius are shown in Document 6, mphasizing on the difference in gender. The conditions and regulations of the indentured servants were ridged and strict. In the images shown in Document 5, the circumstances of Asian Indian indentured laborers in sugar plantations and harvesting sugar cane are explicitly shown as backbreaking. Various workers to fulfill the arduous work became the demand of Europeans, specifically Dutch. Document 7 also shows the limited rights and high demands for indentured servants in an agreement provided by a recruiter for British Guiana, which clearly explains the conditions and rights of an indentured servant. The excerpt â€Å"Everyday except Sunday†¦ Seven hours in field or ten hours in the factory buildings,† shows how strenuous the conditions were for a worker. The migration of servants marked global interconnectedness that reflected the power that countries held and the submission of workers for their own benefit. The mark that indentured servitude left on the countries exporting the servants could be explored more in depth with a diary or journal from a wife in Japan, China, or India showing her feelings and emotions toward the migration of her husband. Also, an account of the economy in that country would show the financial position of countries exporting servants would how the effect that indentured servitude had on the other countries and not only the Americas. Although it was a mutual benefit, the profit gained by the servants was enjoyed. The migration of servants from one continent to another signified the cultural diversity in the Americas and did not fail to emphasize the subordinate position held by the indentured servants. This wide spread of cultures was also perceived in demographics, depicted in a chart in Document 4. Document 4 displays the numbers of servants from Indian, China and Japan exported to tropical-like lands, such as Trinidad, Cuba, and Hawaii. The diaspora of Indians, Chinese, and Japanese to foreign lands resulted in ethnic and cultural diversity in later generations. In addition, as the chart in Document 9 shows the percentage of Asian, Japanese and Chinese migration to specific lands in the year from 1920-1921. Although one of the essential results of the migration of indentured servants in the early Twentieth-Century was the diversity, the poor class of servants suffered from the aspects of indentured servitude. In a letter from an indentured servant, Document 8, the servant complains about the harsh and strict hours and low wage. The letter serves as a contradiction or opposite position as the document proposed in Document 7, in which the rights guaranteed and hours provided were lowered and diminished the servant’s right. Although indentured servants enjoyed the title, â€Å"free workers,† reality proved that slaverys old ways were still set forth in the way indentured servitude was practiced. The rise in industry and desire improve the economy aroused the need for indentured servitude. This system not only forced the intermarriage of people creating diversity but also was a tremendous benefit for the developing capitalist ocieties in the Americas and Great Britain. The abolished system of slavery instigated the rise of indentured servitude. People migrated with signed contracts from one continent to the other. Although they were considered free, it was only a title since they were subjugated to strict working hours and low wages, conditions too similar to those of a slave. The transformation that slavery had into indentured servants created a modifications to labor systems that are still seen today. Indentured servitude is still practiced nowadays, with the unjust and inhumane regulations.

Review on How to talk so people would listen

How to talk so people will listen Introduction The author Steve Brown offers the student a helpful guide to effective communication. He emphasizes the basics of speech and conversation and makes us aware that speech allows us to communicate to others quickly or easily about our needs, feelings and desires. Speech allows us to correct false impressions or share our ideas. We are able with speech to encourage reprimand or inspire. With speech we can also express anger, love or Joy.Brown makes us aware of some of the setbacks which include include fear, speaking with authority, not wasting time, and inning the right to be heard. , He gives us the basic principles of how we can overcome such. Brown argues that if a speaker can master these basic principles, he or she can gain an audience and effectively speak to be remembered. Review In this book â€Å"how to talk so People will listen†, includes a wealth of advice and insightful information for the communicator.We are reminded th at words have power when God speaks his very speaking accomplishes the purpose of His word Isaiah 55:1 1 . Whether the reader has never made a speech before or he is a well- established and experienced professional, this book is very useful. Brown realizes the ower that speech has to influence people. For this reason it should be important to everyone who has a desire to impact an audience. The reason many people avoid public speaking, though, is because of the intimidation factor. Brown reasons that fears and intimidators must be faced confidently and realistically.Failure should be seen positively as â€Å"it is harder to learn from success than it is to learn from failure. † The speaker must not allow his performance to influence his feelings of self- value. Positive thinking about oneself and a positive optimistic mindset should enable the orator to face his fears and thus conquer them. In this culture, an audience will not listen unless the speaker communicates with auth ority. Brown explains if you want to talk so people would listen it is essential that you have the right words for the message you want to communicate.Thus having a good vocabulary is one of the primary elements of speaking with authority Words express the most power when they are properly used, so a thorough understanding of language is essential. The right words at the right times are of uttermost importance in effective communication. Brown goes on to describe further â€Å"roadblocks† that negatively influence speech and in turn remove the authority of the peaker. These roadblocks include a lack of clarity or preciseness and insensitivity. They inhibit communication and remove the authority of the speaker.The book continues to emphasize important characteristics of speech by opposing any waste of the audience's time. Brown describes elements of communication that carry over into one-on-one relationships as well. He realizes that speaking in front of large audiences should be as relational and should have as strong of a connection as speaking with Just one person. For this reason, attributes like humility and empathy go Just as far from the lectern as they do in a personal conversation. If the speaker demonstrates that ne is personable and esta blisnes a connection witn his audience they will no longer feel as if their time is being wasted.Other ways to not waste the audiences time are to add some unconventionality in your communication, express passion, share illustrations, and most basic of all follow the rule that â€Å"the longer the speech, the greater the chance of failure. The final necessity that a speaker must address is the winning of the right to be heard by the audience. The speaker must go to great lengths to understand and relate to his audience. The same speech to two very different groups of people hould most likely be very different!Things such as age, education, attention span, and venue should all be taken into consideration in th e preparation of a speech. If the speaker can connect with his audience, he can then impact them. But if no connection is established then any speech will most likely be forgettable. The audience should influence the topic, the presentation, and all other elements of a speech. If these things are taken into account, the speaker will win over the right to be heard. Lastly, Steven Brown convinces the reader to speak to be heard and remembered as is title suggests.

Power in Animal Farm

Animal Farm One of America’s most famous presidents, Abraham Lincoln, once said, â€Å"Nearly all men can stand adversity, but if you want to test a man's character, give him power. † This statement stands through all of history as countless world leaders have abused their power constantly. This also shows in the novel by George Orwell, Animal Farm. The pigs in power, and especially Napoleon, tend to constantly abuse their power and be corrupted by it. Three ways power affects the novel are the corruption of power with Napoleon, the pigs taking advantage of their power, and the eventual outcome of the book.As soon as Napoleon had some power he began to scheme to fully take it. â€Å"Nine enormous dogs wearing brass-studded collars came bounding into the barn. † Napoleon had raised dogs since they were little and readied them so he can one day take over the farm. Napoleon then used these dogs to ensure his power multiple times, especially when an uprising was boun d to happen. Napoleon became corrupted with power and used it to do his biddings. It is also seen that the dogs wagged their tail in a similar manner as they used to for Jones.Along with Napoleon, all the other pigs, who were regarded as the most intelligent of animals, soon began to corrupt their power too. â€Å"The pigs did not actually work, but directed and supervised the others. With their superior knowledge it was natural that they should assume the leadership. † The pigs seemed to have the greatest amount of food and all sorts of luxuries. The pigs would even break the Seven Commandments when they wanted to and used Squealer, Napoleon’s right hand man(pig), to explain to the animals what has happened and take advantage of them. The pigs began to sleep in beds and become more and more humanlike as well.The final outcome of the book is also influenced by the pigs corruption of power. â€Å"Twelve voices were shouting in anger, and they were all alike. No questio n, now, what had happened to the faces of the pigs. The creatures outside looked from pig to man, and from man to pig, and from pig to man again; but already it was impossible to say which was which. † The pigs began to abuse their power so much they started becoming almost completely humans. They drank alcohol, slept in beds, and walked on their hind feet. With this final transformation into humans, the fate of Animal Farm has been destined for destruction.The pigs will continue fighting for power and then once a rebellion occurs the next animals shall too. Power is certainly a force to be reckoned with. Once obtained the individual or party grows to become more attached to this power and eventually corrupted with it. â€Å"Power Corrupts. Absolute Power corrupts absolutely. † (Lord Acton. ) The animals on Animal Farm felt the effect of corruption in power when the pigs started to constantly abuse it. It is truly hard to find a good leader when power does these horrid effects to most people in control. â€Å"Power Corrupts. Absolute Power corrupts absolutely. †

A last ditch effort to rescue the River Jordan Essay

A last ditch effort to rescue the River Jordan - Essay Example Hence, it has become the most danger to the extreme environmental adversity. Unfortunately, the annual flow o River Jordan has considerably reduced since; Jordan, Syria, and Israel are competing at seizing clean water as much as they can (OBrien 1). This has the result in the annual water decrease, and many people are not aware that the river will soon dry up. Friends from Earth Middle East recently are trying to create awareness of the departure of the Jordan River. Due to habitat damage, the area experiences decreased rainfall with severe climatic conditions as a result of a change in climate. As a result, it will lead to water shortage in the area reducing production of food as well economic instability. Devotion to water concern is intensifying as political, social, and the development urgency (OBrien 1). The international community is debating on the creation of new strategies that will sustenance effort towards the rescue of Jordan River. It has taken years of demanding work and finally definite transformation is beginning to commence in the River

Morning warm-up, QA and QC procedures for Varian Linear Accelerator Research Paper

Morning warm-up, QA and QC procedures for Varian Linear Accelerator System - Research Paper Example In this paper Morning warm-up, QA and QC procedures to be broadly considered within any organization/hospital in relation to the Linear Accelerator System are discussed. It is stated â€Å"Daily, monthly, and annual quality control (QC) of linear accelerators are part of the major tasks of the medical physicist to verify that patients are receiving proper radiation treatment."1  The control tests consist of the measurement of beam output, verification of the beam energy, and determination of the beam flatness and symmetry in a linear accelerator parlance. However, QA and QC procedures cover wide areas aiming all- round quality in the system Introduction In a computer assisted Varian radiation therapy machine, â€Å"a computer controls the operations of the machine to automatically set the position of the gantry relative to the couch for treatment of a patient. The automated motions of the gantry and the couch are simultaneous for decreasing the setup time. In addition, the comput er includes a collision avoidance program which averts collision between the couch or patient, and the gantry†. 2 A linear accelerator (LINAC) device is used for external beam radiation treatments for cancer and other radiation therapies such as Intensity-Modulated Radiation Therapy (IMRT) and Image Guided Radiation Therapy (IGRT).... It is stated â€Å"To overcome the problem of differential heating, it is important to slowly increase the heating of a cold tube insert. The warm-up process must be carried out first thing each morning and repeated during the day if the workload is insufficient to keep the tube warm. The manufacturer’s guidance should be followed, but in general the warm-up period will be between 10 and 20 min. "3(p146)   However, in a Varian machine, automatic warm-up program is in-built and gets activated when the temperature falls below the operating temperature. However, standard QA and QC procedures with regard to morning warm up in general is essential for quality in operations and service. Warm-up tests are carried out by the morning warm-up therapist by following standard procedures as laid down with reference to several factors and the tolerance levels. Quality Control and Quality Assurance Quality Control or Quality Assurance is a comprehensive and ongoing exercise. According to ISO definition, â€Å"Quality control  is a set of activities intended to ensure that  quality requirements are actually being met.† and â€Å"Quality assurance  is a set of activities intended to establish confidence that quality requirements will be met† .4 Both Quality Control and Quality Assurance are the parts of Quality Management which includes direction, control and coordination in relation to quality. The efficacy of the system could be ensured through proper maintenance of records, review of the activities with reference to the objectives, periodical preventive maintenance programs and continuous monitoring of the safety measures. QC/QA Procedures for Varian linear accelerator system Varian states5 that

Online Payments Assurance and Security Term Paper

Online Payments Assurance and Security - Term Paper Example The demand for quick, suitable and safe payment substitutes is increasing rapidly. Along with this, there is an alteration in the way commerce takes place in the recent times. One of the easiest ways to identify the significance of electronic payments is to imagine a world without them. In other words, if electronic payments come to a sudden pause then in such circumstances most of the facets of commerce such as trade, travel and internet might confront terrible consequences. Although cash and cheque still plays a vital role in making payments, there are many problems associated with these payment options such as lack of speed and convenience. These also face issues related to safety demanded by the consumers, governments as well as businesses in today’s fast-paced and ever-dwindling world. It can be mentioned that the extensive utilization of the electronic payments along with the sophisticated network that interconnects many consumers, financial institution and merchants in the world are at the center of commerce (OECD, 2012). The significance of the electronic payments is apparent not only in industrialized countries but in developing countries as well. One of such costs is related with interchange where a comparatively small fee is offered to the card issuers by card acquirers. It is worthy of stating that interchange comprises part of most of the expenses that issues are supposed to bear for the purpose of creating the advantage that merchants enjoy while accepting the payment cards. It has often been observed that the advantages of payment system and the significance of interchange go unnoticed. Most of the people are aware of the fact that electronic payments which are vast and complex permit the transaction to take place within no time. It is these systems that permit the cardholders to make use of their card at any part of the country and with the same ease and convenience that they experience at their area. The online payment system permits peo ple to travel with greater peace of mind because they are aware of the fact that they do not need to carry huge amount of money. The very same systems rationalize the checkout process for consumers as well as merchants (Master Card, 2012). Payment systems are considered to be a significant part of the electronic commerce. Even though in electronic markets, common media of interchange is generally utilized, it is observed that there is escalation of the spatial distance between the buyers as well as the sellers which in turn increases their worries after having successfully completed their dealings. There are numerous payment methods available in online auction markets. They are personal check, credit card, debit card and prepaid card among others. There are different risks, costs as well as convenience associated with each form of online payment method (Peffers & Ma, n.d.). The main objective of the study is to identify how the companies can enhance their security measures so that

Statement in support of application Essay Example | Topics and Well Written Essays - 500 words

Statement in support of application - Essay Example I worked hard to gain much necessary work experience while I was in college. This hard work let me serve as a journalist in many local and international Arabic papers. Although I worked hard to gain work experience, I did not neglect my studies. I put much effort into learning English, and into getting good grades. Also, I put time into extracurricular activities, like the Kuwait Environment Society and the Human Rights Society. After graduation, I became a correspondent for Saudi Research and Marketing, between the years 1998 and 2000. I then moved on to become a strategies and policies researcher for CSFS in Kuwait, and stayed in that position until 2001. Then I became a deputy director for the same company in 2001. In 2002, I became the acting director for CSFS (I also became a freelance media and public relations consultant at that time, and am continuing doing that to the present) until 2003, when I then became the director for research and public relations for Kuwait University. Starting in 2004, I was then promoted to Vice Chairman of the media group. I then became a public relations and media manager for an investment company. As you can see, my work experience is varied. I have done basic things, such as editing reports, press releases and spread sheets, but my later work is what I am proudest of.

Business week 4 Essay Example | Topics and Well Written Essays - 500 words

Business week 4 - Essay Example Secondly, another problem in communication flow is the employee unwillingness to communicate and share information. In many organizations employees are hesitant in communicating with each other because of the perception that everyone is out there to get each other and they do not trust each other. To address this issue I will have to create an air of confidence and mutual trust in the organization. Trust can come through friendship so the above activity can be followed here in this context. Other than that seniors in the company should encourage free sharing of information. Another problem in the communication flow is when the message does not reach the intended user and therefore does not serve its purpose. Therefore messages must be careful targeted towards specific people in an organization. Lastly, communication should never be always in one direction. When an excessive one directional conversation takes place employees lose interest and motivation. Therefore I will try to encourage feedback as to involve people in the activities of the firm. This is a form of communication whereby the long term objectives of the organization are kept in mind and communication designed accordingly. It is done keeping a vision in mind. Goal setting and anxiety management would be more important areas for me. As a leader the goal setting part would be very important for me. This is because when goals do not exist , there is no direction. A lack of direction not only affects the organization but also brings down the employee morale. Anxiety management is also an important issue because it comprises dealing with stressful situations and working under pressures. Things in companies will not always be leisurely and peacefully, therefore anxiety management would work for the employees. (Robert, 1999) Diversity is an important issue today. This is because of increased globalization. Many companies today have huge differences in their workforce

Role of IT in Business Management Essay Example | Topics and Well Written Essays - 500 words

Role of IT in Business Management - Essay Example These are namely: (Angell, 1991) Information technology has helped organizations in managing their resources efficiently and to produce the maximum throughput. Information technology has become an integral part of any organization small or big. This is due to the fact that any organization will have to make critical decisions when it comes to marketing. Information technology when implemented in the following areas of business plays a big role in improving the organization's market hold: Supply Chain Management: Any organization has to take important decisions regarding their products as to what to supply, how much to supply, how to supply and where to supply. Supply chain management can be divided into three main flows: Product Flow, Information Flow and Finance Flow. All this information is stored in databases and data warehouses. This information retrieved and fed to SCM application programs to be analyzed. SCM software has algorithms to determine the best way to fill an order and to track the product status, etc. E-Commerce: Many people nowadays prefer buying products over the internet rather than buying from a retail outlet. Organizations can use internet to sell their products which reduces the paper as well as the manual work to a large extent.

Principles of Human Resource Management Essay Example | Topics and Well Written Essays - 1250 words

Principles of Human Resource Management - Essay Example Starting from identifying the capacity and nature of workforce required, employers need to lay down the specifications of the diversity mix they aim to introduce in their organization. This involves clarifying the demographics, qualification, skill set, education, competencies and other abilities. The point of contention which arises here is the possibility of overt or systematic discrimination creeping in, based on caste, color, creed, race, religion, gender, marital status, minority and such other factors (Markey et al. 2002). From organizational point of view, competencies are defined in advance just for the purpose of matching the core jobs with that of candidate’s profile, leaving scope of adjustment for peripheral duties and responsibilities of the job. However, discriminating candidates on the basis of such criteria denies them equality of opportunity in the first place, and later on from appropriate training and development session organized and managed by the organiza tion. Pandey (2006, p.21) gives some exceptional cases where sex or religion is not considered as unlawful in segregating the candidature of employees, like playing role for a movie or a drama. But in general, such practices are considered anti to the equal opportunity laws. Evidence of discriminatory practices constitutes the type of questions asked during selection interviews. Though basic information has to be provided by the candidate, yet federal laws have now prohibited asking questions on marital status, weight and height, education, child care, demographics, ownership and such other details. Purpose behind such prohibition is to safeguard the interests of women and under-represented communities who are denied of equal opportunities on the basis of their height, care giving duties, availability to work on weekends, etc (Strahan & Burgess 1998). This discrimination extends to even compensation and promotion techniques adopted by the management of the organization. Lately, init ial screening and assessments stages in recruitment and selection process have turned advanced with the advent of technologies like Interactive Voice Responses system (IVR) and social networking tools. Though these technologies have simplified the entire process, but in reality have posed many legal challenges ahead HR practitioners and policy makers. Primary amongst them is the inability of such hiring practices in giving due attention to applicants suffering from disabilities like hearing and visual impairment. Further, it limits the accommodation by providing access to people having internet connection. This gives direct birth to ‘disparate impact’ whereby web-based hiring creates membership and access based on sub-groups, age etc. Employers are also making extensive use of social networking tools and websites like Facebook, Twitter and other to conduct background checks and gather information and confirming the credentials of candidates. This directly gives rise to invasion of privacy and unlawful spying on profiles of candidates which are otherwise not considered as authentic means of background

Performance Management (paraphrase) Human Resource Management Class Essay

Performance Management (paraphrase) Human Resource Management Class - Essay Example Starbucks works hard at providing a great working environment for each and every one of its diverse employees. Along with providing full healthcare benefits for both part and full time employees, the organization thoroughly trains each new staff member through 24-hr in-store training programs for at least 2-4 weeks (Hammers, 2003). This allows them to successfully learn their individual tasks and customer needs while becoming familiar and comfortable with their environment. Starbucks recognizes the fact that every one of its staff is an important â€Å"partner† in helping it to stay true to its mission statement: â€Å"to establish Starbucks as the premier purveyor of the finest coffee in the world while maintaining our uncompromising principles as we grow† (Austin & Reavis 2004). All partners, right up to the board of directors, are given a specific performance standard and code of conduct to abide by. This is effectively communicated through regular partner meetings, memos, and training (Hammers, 2003). When evaluating employees, supervisors, and managers the same appraisal techniques are used to ensure fairness to everyone.

Internet Mental Health Issues Essay Example for Free

Internet Mental Health Issues Essay Mental health services conducted on the Internet have been described as e-therapy, online counseling, e -mail therapy, Internet-based therapy, and similar terminology. Online therapy services may be provided as an adjunct to more traditional forms of mental health treatment, or may be initiated without any offline contact between the therapist and client. Currently, there are a variety of websites providing links and information regarding online therapy. As I was reading about benefits and risks in using internet as a source for mental health services, I realized that there are a lot of factors that make it a controversial issue. There are many pro and con to its benefits. Some Pros are the convenience of a client, Flexibility in scheduling, Anonymous and private, Access to those with physical disabilities; emotionally safe environment on of my biggest issues is making use of the time-delay (email) to work on issues. Appeal to those who are shy, uncomfortable with face-to-face treatment and make them feel more those who are shy more comfortable. Some disadvantages are Privacy, security and privilege cannot be guaranteed, Lack of patient skills to use the Absence of face-to-face therapy relationship, Lack of behavioral cues may lead to problems in treatment and most importantly is Urgent, crises, or suicidal issues may not receive immediate and appropriate attention. I work in a Community clinic where we offer many treatments one of them is therapy also. As I came across this assignment I ask one of our doctors what they believed. One of the doctors sends in miner cases it could be useful as long as is a well program with credentials and the issues are not really serious. At this time we are transitioning from paper charts to computers so most of the time there sitting in front of the computer typing away while the patient is speaking. It made me realized that in a way internet and mental services are becoming more and more essential for each  other. When I was reading the website for American Psychological Association it provided me the ethics they have to fallow when they provide service public advice or comment via print, Internet or other electronic transmission, they take precautions to ensure that statements (1) are based on their professional knowledge, training or experience in accord with appropriate psychological literature and practice; (2) are otherwise consistent with this Ethics Code; and (3) do not indicate that a professional relationship has been established with the recipient. I believe in conclusion we could benefit from these services as long as we are really aware that they are legit and trustworthy. In my case I believe sometimes I could benefit from therapy but simply have no time. One of the reasons I choose online schooling. Definitely I would use these services and give it a try. There are programs offer here in California that can help you as a guide to search for help. The Board of Behavioral Sciences (BBS) would like to make the following recommendations to California consumers who choose to seek therapy or counseling over the Internet. Individuals, who provide psychotherapy or counseling, either in person, by telephone, or over the Internet, are required by law to be licensed. Licensing requirements vary by state. Individuals who provide psychotherapy or counseling to persons in California are required to be licensed in California. Such licensure permits the consumer to pursue recourse against the licensee should the consumer believe that the licensee engaged in unprofessional conduct. References 1. National Association of Social Workers â€Å"Code of Ethics â€Å"Retrieved From: https://www.socialworkers.org/pubs/code/default.asp 2. American Psychological Association â€Å"Ethical Principles of Psychologists and Code of Conduct â€Å"Retrieved From: http://www.apa.org/ethics/code/index.aspx# 3. The Branch Journal of Psychiatry Dr. John Powell â€Å"Internet information-seeking in mental health† Sept 2006 retrieved from: http://bjp.rcpsych.org/content/189/3/273.short 4. Department of Consumer Affairs Board of Behavioral Sciences â€Å"Consumer Information Regarding Online Psychotherapy† Retrieved From: http://www.bbs.ca.gov/consumer/consumer_psych_online.shtml

Exogenous IL-10 and Golimumab for Heart Failure Treatment

Exogenous IL-10 and Golimumab for Heart Failure Treatment Synergistic Effect of Exogenous IL-10 and Golimumab in the Treatment for Heart Failure in Rats Running title: Heart Failure Treatment Highlights: The level of TNF-ÃŽ ± decreased after treatment with IL-10 and golimumab. The level of IL-10 was increased by IL-10 combined with golimumab. IL-10 and golimumab have a synergistic effect on HF in rats. ABSTRACT Objectives We attempted to assess the therapeutic effect of exogenous interleukin-10 (IL-10) in combination with golimumab in treating heart failure (HF) in rats, and provide an experimental basis for clinical application. Methods HF animal model was induced in Sprague-Dawley (SD) rats by intraperitoneally injection with adriamycin, and rats in control group were treated with 0.9% normal saline. The HF rats were randomly divided into 4 groups: group A (HF group, n = 10), group B (IL-10 group, n = 10), group C (golimumab group, n = 10), and group D (IL-10 and golimumab group, n = 10). The normal rats were defined as controls in group E (n=10). Three months later, myocardial functional indexes and hemodynamic indexes of rats in all groups were measured. The levels of TNF-ÃŽ ± and IL-10 in serum were detected by enzyme linked immunosorbent assay (ELISA). Results The HF rat model was successfully constructed. After the treatment, compared with group A, the hemodynamic indexes in groups B-D were distinctly different (P P P P Conclusions IL-10 and golimumab has synergistic effect in the treatment of HF in rats, suggesting a potential clinical application of IL-10 combined with golimumab. Key words: cytokines; golimumab; heart failure; IL-10; TNF-ÃŽ ± INTRODUCTION Heart failure (HF) is considered to be a condition in which the heart can hardly pump sufficient blood to meet the need of the body [1]. It was demonstrated that HF is closely related to several diseases such as hypertension, ischemic heart disease, diabetes, obesity and dyslipidaemia [2]. HF has already been a major cause of morbidity and mortality worldwide [3, 4]. It was reported that more than23 million people in the world are suffering from HF [1]. Mortality caused by HF is up to 30%-40% within one year, and rise to a rate of 50%-75% within 5 years [5, 6]. So, HF has been a health concern all over the world. Previous studies suggested that the imbalance of anti-inflammatory and pro-inflammatory cytokines played a key role in the progression of HF [7]. Recent studies have highlighted the effects of some cytokines on immune-mediated myocyte injury, postischemic myocardial inflammation, and heart function. Levels of anti-inflammatory cytokines such as interleukin-10 (IL-10) are reduced in HF development [8-11]. Evidences demonstrated IL-10 controlled inflammation by inhibiting pro-inflammatory cytokine synthesis and inducted antiapoptotic processes [12]. IL-10 can promote healing of ventricular damage to avoid ventricular remodeling [13, 14]. IL-10 can enhance humoral immunity by inhibiting cell-mediated immunity to resist HF. Thus, IL-10 is considered to be a candidate for the management of HF, [12]. Serum level of pro-inflammatory cytokines of tumor necrosis factor ÃŽ ± (TNF-ÃŽ ±) are found to be elevated in experimental models of HF [15]. Studies declared that an increase of TNF-ÃŽ ± con centration resulted in necrosis and apoptosis of myocardial cells, finally led to ventricular remodeling by the progressive thinning and expansion of ventricular wall [16]. TNF-ÃŽ ± was reported to lower the myocardial systolic function directly [13, 14]. Furthermore, evidences uncovered the relationship of TNF-ÃŽ ± and progression of HF: elevated level of TNF-ÃŽ ± contributed to the development and progression of HF by activation of matrix metalloproteinases, and promotion of myocardial hypertrophy and contractile dysfunction [12]. Therefore, the TNF-ÃŽ ± inhibitors, as medicines for HF treatment, had been becoming the current hot topics in HF studies. Nowadays, etanercept, a recombinational TNF-ÃŽ ± inhibitor, had been synthesized already, which inhibit the pro-inflammatory of TNF-ÃŽ ± due to the interdicted effect for the conjugation of TNF-ÃŽ ± and cell membrane receptor [17]. Golimumab, another TNF-ÃŽ ± inhibitor, is a monoclonal antibody specific for human TNF-ÃŽ ± [18]. It can inhibit the bioactivity of TNF-ÃŽ ± via binding to TNF-ÃŽ ± with high affinity and specificity to prevent TNF-ÃŽ ± from combination with TNF receptor [19]. In addition, IL-10 has been shown to play a pivotal role in the mucosal immune system by inhibition of pro-inflammatory cytokine synthesis such as TNF-ÃŽ ± [20, 21]. However, there are few studies reporting the effect of exogenous IL-10 combined with golimumab forthe HF treatment. In the present study, we used HF rats model, which was induced by intraperitoneal injection with adriamycin (ADR), to explore the effect of exogenous IL-10 combined with golimumab in the treatment for HF. To analyze the therapeutic effects, IL-10 or/and golimumab were intraperitoneally injected into the HF rats and the effects of the treatments were tested by measuring heart functional indexes and level of inflammatory cytokines. In addition, the possible mechanisms of this effect were investigated. MATERIALS AND METHODS Rats model of heart failure Fifty 10-week-old Sprague-Dawley (SD) rats, including 25 females and 25 males, were provided by Laboratory animal center, southern medical university Southern Medical University. Forty rats, with 20 females and 20 males, were chosen at random. Rats with HF were induced by intraperitoneal injection with 4 mg/kg adriamycin (ADR) once a week for 6 times. Control rats were given the same volume of normal saline. Experimental design and drug administration After 6 weeks, the model rats were randomly divided into 4 experimental groups: HF group (group A, n=10), IL-10 group (group B, n=10), golimumab group (group C, n=10), and IL-10 and golimumab group (group D, n=10), with 5 females and 5 males in each group. The normal rats were considered as controls in group E (n=10). Rats in group B was given an intraperitoneally injection of 50 pg/kg IL-10 each week. Exactly, 1 mg/kg golimumab (Centocor Ortho Biotech Inc) was administered intraperitoneally into the rats in group C each month. Rats in group D was intraperitoneally injected with 50 pg/kg IL-10 each week and 1 mg/kg golimumab each month. At the same time, rats in groups A and E received an intraperitoneal injection of 1ml normal saline. Rats in each group were treated for 3 times in total. During the test period, rats were fed on food and clean water freely. Echocardiography Three months after administration, echocardiographic indicators were obtained using a color doppler ultrasonic cardiograph (Vingmed CFM-725). Rats were anaesthetized with 5 ml/kg urethane solution at a concentration of 20% by intraperitoneal injection, and left ventricular long-axis and M-mode curve at the level of the left papillary muscles were measured. Finally, the left ventricle end-diastolic diameter (LVEDD), the left ventricle end-systolic diameter (LVESD), left ventricular posterior wall depth (LVPWD) were measured, and the left ventricle fractional shortening (LVFS) can be calculated by the factors above, the formula is as follows: à £Ã¢â€š ¬Ã¢â€š ¬LVFS = [( LVEDDà ¯Ã‚ ¼Ã‚ LVESD)/LVEDD]Ãâ€"100%. Measurements of haemodynamic parameters After anaesthetization, rats were fixed followed bytracheal intubationwith artificial ventilation. Super-miniature cardiac catheter was connected to multipurposepolygraph (Nikon 4) through the right common carotid artery and ascending aorta. Systolic pressure (ASP), diastolic pressure (ADP) and heart rate (HR) was recorded. As a follow-up, the cardiac catheter were inserted into the left ventricle, the left ventricle systolic pressure (LVSP), the left ventricular end-diastolic pressure (LVEDP) and the maximum rate of the left ventricular pressure rise (+dp/dtmax) and decline (-dp/dtmax) were measured. Then, allratsweresacrificed to weight the body. Their hearts were weighted after washing by cold normal saline and drying by filter paper. Finally, Heart weight/Body weight (HW/BW, mg/g) was calculated based on HW and BW. Determination of the level of TNF-ÃŽ ± and IL-10 in serum After hemodynamic evaluation, 2 ml blood samples were drawn from the catheter positioned in the left common carotid artery, and collected into a 2 ml tube. After 30 min, the blood samples were centrifuged at 3000 r/min for 10 min. The supernatant were collected into Eppendorf (EP) tube. The concentration of TNF-ÃŽ ± and IL-10 in serum were detected by using an ELISA kit (RayBiotech. Inc), and experimental procedures were conducted according to themanufacturer’sinstructions stringently. Statistical analysis The data were represented as mean  ± standard deviation (SD). Comparisons between groups were analyzed by one-way ANOVA and q-test (Student-Newman-Kueulsmethod). All statistical analyses were performed by using SPSS 12.0 software (SPSS, Chicago, IL). P RESULTS Heart function When the model establishment was completed, all of the rats suffered from HF, showing symptoms including dyspnea, edema, feed difficulty and oliguria. HF symptoms of the rats in groups B-D were alleviated after the treatment with IL-10, golimumab, and IL-10 and golimumab respectively. Obviously, symptoms of the rats in group D were most significantly alleviated. There was no rat died during the experimentation. Changes of BW, HW and HW/BW in the rats after treatment As shown in table 1, the BW and HW of the rats in groups A-D decreased significantly in contrast to those in group E (P P significantly when compared with group A (P > 0.05). The BW and HW of the rats in group D were markedly increased compared with group A (422.85 ±34.45 mg vs. 315.45 ±20.56 mg; 1355.29 ±112.23 mg vs. 1154.58 ±135.48 mg, P P The results of echocardiography Table 2 presents the results of echocardiography in the rats. Compared with E group, LVEDD and LVESD of the rats in groups A-D increased significantly (P P P (50.47 ±6.48 %) in group D was higher than group A (30.37 ±4.35 %, P P > 0.05). The hemodynamic indexes changes Hemodynamic parameters of the rats in group A had a difference in statistical significance when compared with group E (table 3). After treated with IL-10 and golimumab, ASP and ADP in group D was significantly increased when compared with group A (155.89 ±23.45 mmHg vs. 108.35 ±35.58 mmHg; 114.26 ±13.65 mmHg vs. 114.26 ±13.65 mmHg, P most markedly increased compared with group A (125.58 ±28.87 mmHg vs. 85.25 ±15.34 mmHg, P groups B and C. LVEDP in group D (5.23 ±0.68 mmHg) was most significantly decreased contrasted with group A (12.45 ±1.21 mmHg, P P Level of serum TNF-ÃŽ ± and IL-10 Compared with group E, the level of serum TNF-ÃŽ ± in groups A-D rose obviously (P P most significantly increased in group D when compared with group A (643.66 ±78.43 pg/ml vs 275.58 ±56.62 pg/ml, P DISCUSSION Heart failure (HF), as a complex clinical syndrome, is the ultimate end-result of various cardiovascular diseases and the main cause of death [7]. HF prevention and treatment have drawn more and more attention inthemedicalfield. It has been reported that TNF-ÃŽ ± played a central role in the progression of HF [12]. Studies indicated that golimumab, as a monoclonal antibody, had effective on inflammation based on inhibition on pro-inflammatory cytokine of TNF-ÃŽ ± [18, 19], moreover, the effect of TNF-ÃŽ ± in many tissue es is modulated by IL-10 [22]. In the present study, we used HF rats model to determine the effect of exogenous IL-10 combined with golimumab in the treatment for HF. The therapeutic effect of IL-10 combined with golimumab for HF in rats was evaluated according to heart function (changes of heart weight, echocardiographic and hemodynamic indicators) and the variation in the level of serum IL-10 and TNF-ÃŽ ±. To the best our knowledge, heart hypertrophy ultimately leads to HF [23], and the increase of HW/BW represents a tendency of heart hypertrophy [7]. In the present study, no obvious changes of HW/BW were observed in groups B (IL-10 group) and C (golimumab group) compared with group A (HF group). But HW/BW in group D (IL-10 and golimumab group) was markedly decreased obviously when compared with group A (HF group). These results indicate that treatment with either IL-10 or golimumab is less effective than the combination of IL-10 and golimumab for relieving heart hypertrophy. Studies indicated that treatment targeted the pathological disease such as heart hypertrophy was effective for HF [24].Therefore, our results suggest IL-10 combined with golimumab may have significant effects on prevention of HF. In addition, previous studies suggested that elevated LVEDD and LVESD and declined LVFS led to ventricular remodeling and culminated in progressive HF [25]. Based on the echocardiographic data in the present study, we found that LVEDD and LVESD decreased markedly, and LVFS increased in groups B-D compared with group A. Particularly, the most remarkable variation was observed in group D. these results suggest that IL-10 combined with golimumab are more effective inthe treatment of HF by relieving ventricular remodeling. Moreover, changes of hemodynamic parameters are regarded as an important signal of myocardial function which results in HF development [26]. In the present study, the hemodynamic measurements were improved in group D compared with groups A by increasing ASP, ADP, LVSP, LVEDP, and  ±dp/dtmax and decreasing LVEDP. Our observations were consistent with the previous findings showing that LVSP, LVEDP, and  ±dp/dtmax were increaded and LVEDP was decreased after completing the study of the HF rats. Furthermore, the previous studies declared that the deterioration of myocardial function in HF rats was more significantly alleviated based on the improvement of hemodynamic measurements after treatment [26, 27]. Notably, in our study, hemodynamic parameters in group D were improved compared with groups B and C. Therefore, the results of this study suggest that IL-10 and golimumab may have synergistic effects on improvement of myocardial function to relieve HF symptoms. Furthermore, in the present study, the level of IL-10 and TNF-ÃŽ ± were detected. The level of serum IL-10 was elevated in groups B-D compared to group A. Similarly, studies observed that an increase in IL-10 content was showed after effective treatment and suggested that improvement in cardiac function was connected with the elevated level of IL-10 [28-30]. Moreover, level of serum IL-10 in group D was higher than groups B and C, this suggest that the combination of IL-10 and golimumab can most significantly induce the elevation in the level of serum IL-10. Meantime, the results of our study showed that the level of serum TNF-ÃŽ ± in the rats of HF was significantly declined in group D compared with group A, while we noted that the treatment with IL-10 or golimumab only affected little the concentration of serum TNF-ÃŽ ± in groups B and C. This led us to hypothesize that golimumab is less effective in inhibition of the expression of TNF-ÃŽ ±, but more effective when combined with IL -10. As previous studies declared, TNF-ÃŽ ± plays a central role in initiating and sustaining the inflammatory response [31] and is a mediator of cardiac pathology acting through inflammatory pathways and activation of myocardial apoptosis [32, 33]. On the other hand, IL-10 inhibits cytokine-induced oxidative stress along with affecting the expression of inflammatory cytokines [34]. It is suggested that the imbalance between the IL-10 and TNF-ÃŽ ± in the heart may result in an inflammatory response, which plays a pathogenic role in the development and progression of HF [12]. The changes of the serum level of IL-10 and TNF-ÃŽ ± in our study suggest that IL-10 and golimumab may modulate the inflammatory processes by promoting the expressing of IL-10 and suppressing the expression of TNF-ÃŽ ±. Therefore, The combination of IL-10 and golimumab may be more effective than IL-10 or golimumab in the treatment of HF via inflammatory pathways. In conclusion, exogenous IL-10 and golimumab had synergistic effects on HF in rats based on the improvement in myocardial function and prevention of heart hypertrophy and ventricular remodeling through inflammatory pathways. Furthermore, the synergistic effect of IL-10 and golimumab is superior to the effect of treatment with IL-10 or golimumab only. Our results suggest that the combination of IL-10 with golimumab may be a promising treatment for HF patients. Further study is warranted to verify the efficiency of IL-10 combined with golimumab in human clinical trials.

Organised Crime Affecting The United Kingdom Essay

Organised Crime Affecting The United Kingdom Essay In order to assess the extent to which organised crime is affecting the UK one must first try to define the term itself. A recent definition by Interpol describes it as Any group having a corporate structure whose primary objective is to obtain money through illegal activities, often surviving on fear and corruption  [1]  . UK based SOCA simply states that Organised crime covers a very wide range of activity and individuals involved in a number of crime sectors. The most damaging sectors to the UK are judged to be trafficking of Class A drugs, organised immigration crime and fraud. In addition, there is a wide range of other threats, including high-tech crime, counterfeiting, the use of firearms by serious criminals, serious robbery, organised vehicle crime, cultural property crime and others.  [2]  There are many terms brandished about for organised crime and it is difficult to come up with one definition, therefore, this makes it difficult to also assess what is being tackl ed as far as the UK in concerned. As the SOCA definition above shows there are many different types of crimes which can be called organised crime so therefore in order to assess of how there being tackled one will need to assess them individually, for the purposes of this essay one will focus on Trafficking i.e. drugs and how money laundering is being dealt with in the UK as a big part of organised crime are its proceeds. Organised crime generates a huge income and as crime becomes more globalised and so revenue generated from it increases more and more every day. Profits are usually in the form of cash so therefore need to be disguised in a way to blend into the banking system. The ultimate aim of the money laundering is to get the proceeds of the crime into the financial world legitimately, so the criminals can benefit from it and not get caught. The process is long and complicated as the cash has to moved several times in order to cover its tracks. Different routes the money might take are being transferred in between various different accounts and through front companies which are set up to disguise the illegitimate profits in a legal business form, this process is repeated many times until the criminals can extract their profits legitimately. There are three stages to money laundering, firstly placement, whereby the illegitimate profit is put into the banking system, followed by layering, where t he cash is passed through many different areas in order to perplex its origins, and the final step is integration, where the cash is put through legitimate companies and accounts. Money laundering in the UK is a criminal offence, and as such, any person involved in any known or suspected money laundering activity risks a criminal conviction carrying a jail term of up to 14 years. It is significant that even innocent involvement on the part of professionals such as bankers and lawyers can provoke a criminal charge. Money laundering is an offence covered by many different parts of legislation United Kingdom and can be found in statutes such as the Criminal Justice Act 1988 (as amended), and the Terrorism Act 2000 (as amended). The most significant change made by these two pieces of legislation is that they enforce two new obligations to create Suspicious Transaction Reports. The legislation, then, increases the responsibility on professionals dealing with big financial business of any kind to be cautious in detecting suspicious transactions, and this in effect helps find criminals when such occasions do arise, so, in essence, this is an example of the UK successfully implementing legislation in order to tackle organised crime . This attack on money laundering is huge part of tackling organised crime as it is suggested that the economic and social impact of organised crime in the UK is staggering and statistics show that global profits from people smuggling are estimated to be $10 billion annuall y, 280,000 problem drug users cause half of all crime, every  £1 spent on heroin is estimated to generate about  £4 of damage to the national economy and there are around 400 organised crime bosses in the UK with an amassed criminal wealth of approximately  £440 million.  [3]  The economic and social cost of organised crime is estimated to be in the region of  £20 to  £40 billion per year. The role of recovering criminal assets fell upon the Assets Recovery Agency which was set up under the Proceeds of Crime act 2002 and played an important part in the governments plans to seize the profit out of crime, and separate and prevent the criminal organizations from continuing with their activities by removing the money which motivates their activities and their major source of income  [4]   The Assets Recovery Agency had three strategic aims to disrupt organised criminal enterprises through the recovery of criminal assets, thereby alleviating the effect of crime on communities, to promote the use of financial investigation as an integral part of criminal investigation, within and outside the Agency, domestically and internationally, through training and continuing professional development and to operate the agency in accordance with its vision and values.  [5]   The UK is a founding member of the Financial Action Task Force (FATF), established in 1989 to develop global measures to prevent money laundering. The FATF has 40 recommendations, engineered to combat money laundering and create the best resources to do so internationally. UK money laundering experts regularly participate in FATF mutual evaluations of its members, showing that the UKs initiatives against money laundering are strong as not only are they tackling the issue internally but are looking at the international impact money laundering has. On the 1st April 2008 the Assets Recovery Agency merged with the Serious Organised Crime Agency. Commenting on the merger Hughes, of SOCA said we are gaining important skills and expertise with the arrival of Assets Recovery Agency staff and we welcome them into SOCA. Now that the merger has taken place we will get on with the job that parliament want us to do, namely depriving crooks of their ill-gotten gains  [6]. In support of this the Home Office minister Coaker said that assets recovery is critical in the fight against all levels of crime and we are determined to stop criminals profiting from crimes which affect the lives of law-abiding majority.  [7]  Adding to this Goggins, said this merger will strengthen the fight against crime in Northern Ireland as it combines the intelligence expertise of SOCA with the hands-on practical experience of ARA. This combination will make the recovery of assets even more effective and strengthen our fight against those who profit from org anised crime.  [8]  This important merger highlights the steps in the UK have taken to try to successfully tackle aspects of organised crime, by merging together these two organisations it showed that the UK has acknowledged the fact the money laundering linked with organised crime is a very serious issue that needs to be dealt with. A further offence as introduced in the Drug Trafficking Act 1994 and the Terrorism Act 2000 which states the offence of failure to report. This occurs where the person suspects that another person is involved in laundering the proceeds of drug trafficking or terrorism, and fails to report it. In the case of the Terrorism Act 2000, this offence is broadened to those who have reasonable grounds for knowing or suspecting. These statutory offences have amplified the range of money laundering offences within the UK legislation, and have similarly enlarged the mandatory degree of vigilance on financial professionals. By increasing the legislation to include those or may not even be involved directly in the crime or its proceeds it eliminates any sort chains there may in a particular organised crime groups structure. This offence highlighted is very similar to offences laid out in the USs Racketeer Influenced and Corrupt Organizations (RICO) whereby prosecutors could arrest group leaders ba sed on the activities of those who worked with them. This shows another way in which the Uk is successfully trying to tackle the issue by looking at all aspects of weakening organised crime. Overall the legislation on tackling money laundering is effective, with agencies such as SOCA recognising its importance Money is at the heart of all organised crime. The lifestyle and status it brings are the main motivation for most criminals.  [9]. SOCA states that it is determined to ensure that criminals cant enjoy their profits  [10]. According to the report released by SOCA 2009/10  £317.5 million was seized from organised crimes groups in the UK. A recent example of SOCA in action in April 2011 where SOCA was granted the Confiscation Order in Leeds Crown Court for  £933,422 against Paul Anthony Romano Morgan from Leeds  [11], this is a significant achievement for the UK in tackling the issue of organised crime. In order for the UK to continue being protected the effects of money laundering, authorities, however, must work stronger at identifying criminals that are still accessing the financial system. Only by using more advanced method will criminals and money launderers become more hesitant. Professor Bill Gilmore stated: for the first time, to take co-ordinated and effective worldwide action to undermine the financial power of drug trafficking networks and other criminal organisations, is now in sight if not, as yet, fully within our reach.  [12]  Highlighting there is still room for the UK to improve to completely eradicate organised crime. One of the most threatening of activities undertaken by organised crimes groups is the trafficking of illegal narcotics. The drug trade has the capability to infiltrate all aspects of society and can threaten the social, political and economic security of any nation, so it is not surprising that it is becoming an increasing issue in the UK. The impact of the drug trade may not necessarily be the most threatening to social security, but it is probably the most threatening to the people of the country. The problems with drug trafficking are not simply mattered of criminal activities taking place but what the drugs trafficked into the country are causing, such as addiction and furthermore diseases being spread through improper use and then furthermore the crime associated with drug abuse as more and more people depends on these trafficked narcotics. McFarlane points to another interesting threat which may emerge from an increase in crime: Furthermore, with increasing crime, a free press and civil rights tend to be ignored both by the criminals and by the hard-pressed law enforcement agencies.  [13]  The threat that drug trafficking brings is potentially very large and is affecting the economic stability of the UK and therefore has become a focus of major law enforcement to tackle and one will now review on whether atte mpts to combat drug trafficking have been successful. The Serious Organised Crime Organisation (SOCA), takes a role in the gathering of information about major drug syndicates that control the UK drug trafficking scene. Created in 2007, SOCA is responsible for the collection, analysis, research and dissemination of intelligence relating to major criminals involved in serious crime, including the distribution and trafficking of drugs.  [14]  And in the Annual SOCA Plan 2010/2011 they mention that Class A drugs, poses the greatest single threat  [15]  showing that they realise that it is a serious target to be dealt with. SOCA has been working heavily on tackling drug trafficking with a recent case in again in April 2011 highlighting the capture and trial of one of SOCAs most-wanted, Edward Morton, who went on the run for more than three years,and has been sentenced to 24 years in prison for his part in a organised crime group which trafficked illegal narcotics worth millions of pounds into the UK. SOCAs Gerry Smyth said: This ope ration succeeded in breaking up highly organised professional drugs trafficking gang who brought large quantities of controlled drugs onto the streets of the North East of England. Morton tried to evade justice by hiding in Amsterdam. He failed. SOCA and its national and international partners are determined to bring fugitives back to the UK courts to face justice.  [16]  , this highlights SOCA and UKs enthusiasm on working with international organisation to tackle the problem, which is a positive factor as most drugs are trafficked into the country so therefore it is not enough to tackle the issue internally and from this case we can see the UK has picked up on this and is using this to tackle organised crime successfully. Important organisations that help deal with the international aspect of the problem is HM Customs and Excise National Investigation Service. There are two principal aspects of Customs control for drugs. The first is preventive control at ports and airports and through coastal surveillance. The second is specialist investigations based on information and intelligence gathered from various sources at home and overseas, designed to anticipate and intercept consignments of drugs and arrest the organisers of smuggling attempts.  [17]  With this work continuing it will add the to work with other agencies such as SOCA to deter drug traffickers in the UK. However one may note that the HM customs side of operations does need substantial improvement if today the figure of the profits of drugs being trafficked into the country remains at a staggering 4-6.6 billion a year, this emphasises aspects of the UK operations that needs to be improved in order to tackle organised crime successfully. In fulfilling its aims, the UK works as a partner or member in a number of leading international organisations, The UK is part of United Nations International Drug Control Programme (UNDCP), formed in 1991, which acts as the focal point in the United Nations for international support and battle against drugs. The UK is also an active member of the Dublin Group, which merges the EU and other countries to bring together individual country policies and give assistance to source country of the illegal narcotics. Many actions have been implemented throughout local Dublin Groups to ensure more commitment from national governments in assisting producer countries but also assistance from the actual source countries themselves in order to successfully tackle organised crime. In particular, the UK plays an important role in the 1988 UN Drugs Convention, which provides a broad framework for intercontinental cooperation against drug trafficking. The UK ratified the Convention in June 1991, extending it to UK Dependent Territories. The UK participates in the G8 Group on Transnational Organised Crime (TOC) following the G7/8 Halifax Summit in 1995. The groups objective was to recognise gaps in intercontinental cooperation against TOC and put forward realistic actions for improvement. All of these movements and actions were taken by the UK show their intent on successfully tackling drug trafficking and in essence organised crime as they have again acknowledged that the problem is not entirely internal and international aid needed to be addressed as most organised crime groups have a non-British ethnicity and in order to administer actions against them and to deter them in it important that the UK seek support of source countries and on reflection it seems that they have done this successfully. There are other arguments that state that the UK cannot tackle the issue of drug trafficking alone simply but regret the source or even the supply, some may argue that present legislation needs to be revisited and weaknesses in it need to be addressed, Steve Rolles of Transform Drug Policy said When prohibition of something collides with huge demand for it, you just create an economic opportunity and illegal criminal entrepreneurs will inevitably exploit the opportunity that it creates  [18]  Lord Mancroft agreed by stating We have controlled drugs in this country but you only have to walk a mile of this palace to realise that the controls do not work, because anywhere on the streets of London you can buy any of these drugs The way forward is a range somewhere from the way we control alcohol or indeed the most dangerous object in our everyday lives, the motorcar. If you go outside in the street and step in front of a moving motor car you will find out how dangerous it is, so what do we do? We do not prohibit it. We license the vehicle, we license the users, we made them pass a test, we make them have insurance so if they damage anybody they have to pay up, we tell them how fast they can use it, on which side of the road. That is control.  [19]   However to argue in favour of what is already being done and its benefits and arguing against controlling drugs trade Professor Strang of the National Addiction Centre told states, There is no question that the illegality of a substance is a major deterrent to its useà ¢Ã¢â€š ¬Ã‚ ¦one would have to presume that if legal constraints were taken away the level of use would almost certainly increase  [20]  , these two arguments highlight different approaches the UK can implement the second being what is being actioned now, however despite how drastic the first argument that Rolles and Mancroft mat be one may have to consider its possible effectiveness in aiding the UKs campaign in tackling organised crime, by eliminating the opportunity for organised crime groups. To conclude is seems on a whole the UK is successfully trying to tackle organised crime, but there are some hole so to speak and from looking at SOCA Annual report 2010/11 one can see that the UKs weakness when it comes to tackling organised crime is its understanding of the inner workings of an organised crime group, Organised crime is identified in the National Security Strategy as a major threat to the UK. Broad estimates value the economic and social costs to the UK, including the costs of combating it, at between  £20 billion and  £40 billion a year. Whilst the understanding of organised crime is becoming clearer year on year, there are however still gaps. To be successful in reducing the harm caused by organised crime it is essential that efforts to combat it are well-directed. This requires investment in developing knowledge and understanding of the threats and of those responsible for them. The harm to the UK comes in particular from a large number of individuals and grou ps operating in tactically astute ways, in response to this the UK has recognised that it needs to improve and will do so by bringing together a wide range of departments and agencies, each with specialist skills and powers  [21]  but whether or not this proves to be successful is yet to be seen. However, in 2010, the Home Office published an evaluation named Drugs Value for Money Review. It pointed out that there was a lack of factual data being collected by the government on the effectiveness of its drug policy against the trafficking of drugs it stated that policies to reduce the availability of drugs produced the greatest analytical challenge. The absence of robust and recognised measures of success, combined with a limited base of research evidence, makes it particularly difficult to draw conclusions about supply-side policy.  [22], so this reiterates the point that in order for the UK to successfully tackle organised crime it needs to put more effort into its research in order to create a higher intelligence to what they are actually trying to tackle.

augustine :: essays research papers

Augustine "I loved the happy life but I feared to find it in Your house and so I ran from it even as I sought after it. I thought that I would be miserable if I were kept from a woman's arms. I did not believe that a cure for this disease lay in Your mercy; I had no experience of such a cure. I believed that continence was within a man's own powers, though I was unaware of such a power within me. I was a fool and did not know - as it is written [in Scripture] - that no man can be continent unless You grant it to him. And this You surely would have given to me if, with inward groanings, I had knocked at your ears and with a firm faith had cast my many cares upon You." (from The Confessions, Book 6, Chapter 11, circa 397-400 A.D.) Augustine was born in A.D. 354 in the town of Thagaste in Algeria. His father was a pagan and his mother was a devout Christian. Augustine was educated as a rhetorician in the former North African cities of Tagaste, Madaura, and Carthage. Augustine died in A.D. 430 identifying himself as the supreme â€Å"doctor of grace.† Augustine is, arguably, the greatest theologian-philosopher of all time. Some elements of Platonism can be seen in Augustine’s teaching. His view of the world is Platonic, there is the outer and the inner world, the lower and the higher, the sensible and the intelligible, and the carnal and the spiritual. To become wise requires a movement of the mind inwards and upwards to God, an opening of the mind to truth which provided the mental vision that has been purified by faith. His theme of the divine in the world and in man is more biblical than Platonic, which allowed him to regard the material world with a reverence that would be impossible for a Platonist. His doctrine of evil as no-thing, a privation, is different from both Platonic thought and Manichaeism. A philosophical question faces Christians, and in fact all theists, that challenges the belief in God. To theists, God is an omnipotent, perfect God. He is good. Theists accept this, and embrace it, for how else can they worship God and give their lives to Him unless He is good? However, in this world, everything is consumed by evil. If God is the author of all things in this world, and he is good, theists must then ask themselves what is evil and where it came from.

Political Philosophy Essay -- essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  Every country in the world has a government that sets laws to keep order and peace. Not every government can be just in its ruling, but what defines a just ruling? And does anyone truly have the right to control others? Throughout time different types of governments have been established. As history progressed most governments were overthrown because of the laws that were imposed. Emperors and Kings changed to Presidents and Prime Ministers. This was caused by revolutions because the people did not like the way they were being ruled. But should people be ruled in the first place? Who should have the right to do such a thing? Today, the most powerful countries are run by democracy. But what is its purpose? It is supposed to carry out the will of the majority. So this means that someone will always be unhappy. Political philosophy deals with these sort of issues. Great minds such as Plato, Aristotle, Voltaire and Locke have looked at these issues and have tried to find the best possible answers.   Ã‚  Ã‚  Ã‚  Ã‚  In days of old, kings created laws in order to keep peace. Most of the laws were set for selfish reasons. As history progressed people felt that they were being ruled unfairly. So should laws even exist if there will always be someone who is receiving the â€Å"short end of the stick†? Is it not the purpose, of laws and rights, to help people live in a safe environment? This is the main purpose of laws; to keep order. The governments that we have today have so many laws because they keep trying to solve problems by creating more and more laws. There are even laws for creating laws. However, although they are supposed to be in the best interest of the people, laws limit their free will. Laws tell a person what they can or cannot do. Unfortunately, they are still essential because they keep most citizens safe. So therefore, set laws, although essential, limit the free will of people no matter how sophisticated or organized they are. To support this, the theor ies and opinions of John Locke, Hobbes, Voltaire, and Plato will be presented. The first three of these philosophers lived at approximately the same time period and all support the essentiality of laws, although they limit free will. Plato lived much earlier but still has his own views on government and how it should be run. This paper will use their theories o... ...en in Plato’s unusual utopian society where the philosophers are the government. The main idea that can be derived from these philosophers is that laws are essential because they make the lives of the citizens much safer and prosperous. It allows people to enjoy life rather than constantly watch their backs. The citizens give up a little of their free will in order to exercise another part of it. Bibliography Alistair Edwards and Jules Townshed. Interpreting Modern Political Philosophy: From Machiavelli to Marx. New York: Palgrave MacMillian, 2002. Dudley Knowles. Political Philosophy. Montreal: McGill- Queen’s University Press, 2001. John Gray. Voltaire: The Great Philosophers. New York: Routledge, 1999. Johann P. Sommerville. Thomas Hobbes: Political Ideas in Historical Context. Palgrave Macmillian, 1992. Jonathan Wolff. An Introduction to Political Philosophy. Oxford University Press, 1996. Michael J. White. Political Philosophy: A Historical Introduction. Oneworld Publications, 2004. Nicholas Jolley. Locke: His Philosophical Thought. Oxford University Press, 1999. Paul G. Paquette and Laura Gini- Newman. Philosophy: Questions and Theory. McGraw- Hill Ryerson, 2003. . Political Philosophy Essay -- essays research papers fc   Ã‚  Ã‚  Ã‚  Ã‚  Every country in the world has a government that sets laws to keep order and peace. Not every government can be just in its ruling, but what defines a just ruling? And does anyone truly have the right to control others? Throughout time different types of governments have been established. As history progressed most governments were overthrown because of the laws that were imposed. Emperors and Kings changed to Presidents and Prime Ministers. This was caused by revolutions because the people did not like the way they were being ruled. But should people be ruled in the first place? Who should have the right to do such a thing? Today, the most powerful countries are run by democracy. But what is its purpose? It is supposed to carry out the will of the majority. So this means that someone will always be unhappy. Political philosophy deals with these sort of issues. Great minds such as Plato, Aristotle, Voltaire and Locke have looked at these issues and have tried to find the best possible answers.   Ã‚  Ã‚  Ã‚  Ã‚  In days of old, kings created laws in order to keep peace. Most of the laws were set for selfish reasons. As history progressed people felt that they were being ruled unfairly. So should laws even exist if there will always be someone who is receiving the â€Å"short end of the stick†? Is it not the purpose, of laws and rights, to help people live in a safe environment? This is the main purpose of laws; to keep order. The governments that we have today have so many laws because they keep trying to solve problems by creating more and more laws. There are even laws for creating laws. However, although they are supposed to be in the best interest of the people, laws limit their free will. Laws tell a person what they can or cannot do. Unfortunately, they are still essential because they keep most citizens safe. So therefore, set laws, although essential, limit the free will of people no matter how sophisticated or organized they are. To support this, the theor ies and opinions of John Locke, Hobbes, Voltaire, and Plato will be presented. The first three of these philosophers lived at approximately the same time period and all support the essentiality of laws, although they limit free will. Plato lived much earlier but still has his own views on government and how it should be run. This paper will use their theories o... ...en in Plato’s unusual utopian society where the philosophers are the government. The main idea that can be derived from these philosophers is that laws are essential because they make the lives of the citizens much safer and prosperous. It allows people to enjoy life rather than constantly watch their backs. The citizens give up a little of their free will in order to exercise another part of it. Bibliography Alistair Edwards and Jules Townshed. Interpreting Modern Political Philosophy: From Machiavelli to Marx. New York: Palgrave MacMillian, 2002. Dudley Knowles. Political Philosophy. Montreal: McGill- Queen’s University Press, 2001. John Gray. Voltaire: The Great Philosophers. New York: Routledge, 1999. Johann P. Sommerville. Thomas Hobbes: Political Ideas in Historical Context. Palgrave Macmillian, 1992. Jonathan Wolff. An Introduction to Political Philosophy. Oxford University Press, 1996. Michael J. White. Political Philosophy: A Historical Introduction. Oneworld Publications, 2004. Nicholas Jolley. Locke: His Philosophical Thought. Oxford University Press, 1999. Paul G. Paquette and Laura Gini- Newman. Philosophy: Questions and Theory. McGraw- Hill Ryerson, 2003. .

Art Evaluation

Art Evaluation Looking around the hallways, I found many interesting paintings. But, I found that a particular painting was more interesting than the rest. The piece of art that I have chosen to talk about is an artwork that is hanging on the wall in the hallway of JJC. The artwork is painted by a girl named Nicole Marie Wilkin in 2007. She titled her work, â€Å"Endless Miles. † The materials that she chose to use were Oil on Canvas. After looking over the painting, I notice many formal elements. The formal elements that are presented in this work are: color, line, space, texture, and motion.The painting is very well balanced; therefore, my attention isn’t focused on a certain part of the painting. The texture of the painting looks smooth. The multiple uses of contrasting colors are what I believe attracted my eyes to this painting. I feel that this formal element is what is most dominant in the picture. Another formal element that caught my eye was the use of motion. The endless amount of swirls and wavy lines make the painting look as if it is moving. I think that this gives the work a cool effect when looking at it.Using the elements, color and motion together, as Nicole did, was a good idea and works well for drawing attention to her work. The use of these two keep me wondering what the artist was actually thinking when painting this picture. There are also a few principles of composition that I see in this painting. I find that the work has no specific place that is weighted in the painting; therefore, the painting has an all over composition. The painting is asymmetrical because it cannot be split into two parts and mirror each other.I feel that this painting does evoke thoughts and emotions. When I look at this painting I feel a sense of freedom. I feel that this artwork represents freedom because of the numerous amounts of implied lines that lead to other implied lines. I feel as if the painting is leading my eyes on never-ending maze. Th e freedom that I feel is because there is no exact focal point of this painting and my eyes are free to follow whichever implied line they choose. I believe that this idea may lead into why this particular artist may have named her art, â€Å"Endless Miles. I think that the formal elements that make this work so free are the use of motion and line together. I feel that the media and materials used in this art make a strong impact. The use of oil on canvas helps to make the painting look smooth and flowing. I feel that since the artist used oil, she was able to blend her colors well and add shading to her colors. Oil is easily blended since the colors dry very slowly. This is why I think that the use of oil was a good choice for her.

Whole Foods Strategy

The company I will be presenting is Whole Foods, case number seven. Whole Foods is a supermarket chain based in Austin, Texas which emphasizes natural and organic products. As of September 2009[update], the company operates 302 stores: 291 stores in 38 U. S. states and the District of Columbia; six stores in Canada; and five stores in the United Kingdom. External assessment: There are over one hundred thousand grocery stores in the United States, with a wide variety of types. Stores range from very small neighborhood stores, to huge two hundred thousand square foot stores. Currently, the only major competitor to Whole Foods is Trader Joe's. As of 2008, they had roughly 300 stores in twenty five states are still growing. Most of their stores are located in California and the upper east coast, and some single stores spread out across the United States. Trader Joes usually has lower prices than Whole Foods, but their stores are generally smaller in size and in selection. Another supermarket that is new to the industry, but growing at a rapid pace is a Wegmans. With over 70 stores in the New York area, this store had 4. billion dollars in sales in 2008. Wegmans is consistently rated near the top of Fortunes annual list of the 100 best companies to work for. With the organic foods market growing at such a fast pace, new stores, small and large are always popping up. A couple examples include the Fresh Market chain which has 86 stores in 17 states, and the Central Markets which have 8 stores in Texas. In addition to the unique, organic centered grocery stores, companies such as Walmart, with over 100 billion dollars in sales, compete for the same customers that Whole Foods does. Kroger and Safeway round out the list of the highest grossing grocery stores in the country. Due to the economic downturn, Whole Foods has tried to lower some of its pricing to compete with all of the other growing stores in the market. SWOT: Strengths: Despite the economic downturn, Whole foods has a strong financial performance. Revenues have grown by a rate of 17 percent over last year and this increase was driven by 14 percent square footage growth, excluding the recently acquired Wild Oats locations. Whole Foods recorded sales per gross square foot of $923,an increase of approximately 7 percent over last ear. The Strong revenue growth has helped the company to pursue its expansion plans and improve its bargaining power in the market. The company has also grown through mergers and acquisitions, with approximately 32 percent of its existing square footage coming from take-over’s. In August 2007, Whole Foods merged with Wild Oats markets. Since the organic foods retailing industry is mostly comprised of small local chains, mergers have provided the company access to locations and they have retained experienced team members. The company offers a broad product selection in all its stores and its larger stores, also have catering services where customers can purchase made-to-order foods. Whole Foods emphasis on fresh food gives the company an edge over its competitors who usually just offer packaged foods; this large product portfolio allows the company to address multiple customer segments. Weaknesses: The company has a weak international operation with just three stores in Canada, and six in the UK. The company’s operations in the UK and Canada are not yet large enough in purchasing and distribution, resulting in relatively high product prices. Also, Whole Foods relies heavily on word-of-mouth publicity, which is a disadvantage in comparison to its competitors who use print, television and online media. The company spends small amounts on advertising and marketing compared to its competitors. In 2007, the company spent 0. 5% of its total revenues on advertising. Opportunities: Natural and organic food products are one of the fastest growing categories in food retailing. There is growth in the demand for organic foods because of the increasing preferences among consumers for healthy food. The US organic food market grew by 12. 3% last year to reach a value of $15. 9 billion and is expected to hit 24 billion this year. Although organic products represent just about 2% of the total food and beverage sales in the US, the market is growing approximately 20% annually. More consumers are preferring natural, fat-free and healthy food products. Food items containing trans-fat are losing market share to low calorie, low fat, natural and organic products. Increasing customer preference for organic foods is likely to impact the company’s sales, given its leading market position in the organic grocery segment. Threats: Whole Foods’ competitors include natural foods supermarkets, specialty supermarkets, warehouse membership stores, small specialty stores and restaurants. In addition, some traditional and specialty supermarkets are also expanding more aggressively in marketing a range of organic foods, thereby competing directly with Whole Foods for products, customers and locations. For example, Wal-Mart announced that it will focus on the organic segment. They aim to become the low-price leader in organics, not just in food but clothing, electronics and other household products. Wal-Mart has already doubled its organic range in fresh produce, dairy and dry food items during 2006. Some of these competitors have greater financial or marketing resources than Whole Foods, and may be able to provide greater resources to promoting and selling their products. Increased competition may have an adverse effect on profitability as the result of lower sales, lower gross profits and/or greater operating costs such as marketing. Discussion of Strategic Alternatives: Faced with unprecedented economic challenges and numerous competitors, Whole Foods needs to take an aggressive approach to offset any challenges. By anticipating continued interest in healthy eating, Whole Foods should target children as their new customer base with the development of an organic line of products designed for children. With increased competition and economic conditions in the state they are, Whole Foods needs to expand their marketing strategy towards a more broader, interactive one. The use of Facebook and Twitter could be useful tools on the local, and global level to communicate with current and future customers. Whole Foods needs to also continue its commitment to the environment. Expanding on already in place programs, such as eliminating disposable plastic bags, charitable donations and green power use, Whole Foods should take part in programs that promote animal welfare on farms and ranches. Value perception is one of the most important strategies that needs to be focused on if Whole Foods is going to overcome competing with low cost competition . Providing coupons, budget conscious recipes, and money saving tips are what customers value. A in store value guide can help customers locate the best deals in the store. Along with a friendly and educated staff, these strategic alternatives can provide Whole Foods with the tools necessary to overcome the challenges it currently faces.

The Presley Mania

I think I’m already a lot prepared. Whew! Wait I need to look really nice†¦ there comes my idol there! Hi Elvis! Hi Elvis!!! Good thing I have my video cam with me! Hey Elvis look at me! I’m your number 1 fan here!!! Ha-ha, nice smile over there I hope that one’s for me. I wish I was musically inclined from childhood up to now that I must have watched the concerts of my only one King of Rock and Roll! God, I never knew that he could be this famous all over the world. No one can defeat him in his place as the King. God flooded charismas all over the earth and I think he got them all. Hehe. What about his flashy hair and the prominent long side burn that every male should possess, and even a female would want to, haha. It is really his trademark in his performances, and when you ask about him they would surely give this as his first description. Anyway, who would ask about Presley when nobody does not know him? I think even people of the next generation would still remember him for his popularity and impact on the hearts of humanity. One thing I like about Elvis is how he connects to the fans, especially when he begins to sing his songs. I call him Elvis coz I know we have a connection. Many of the fans here try to imitate his hair, the way he talks and his mannerisms. Oh no two of his fans here quarrel about who looks like Elvis more, haha! Good thing about my idol is that even though he got it really a blast with the audience, he makes us feel he is just easy to reach. I remember in one of his concerts in the 70’s: â€Å"Elvis: That's The Way It Is† when he actually goes into the audience to mingle for a while–being exchanged by a lot of persons which also highlighted a party where exchanges with Elvis and Cary Grant, together with Sammy Davis Jr. appened. I never imagined that he is this down earth in joining his fans, from the most elite to the simplest type of person. That his fans only imagine this to happen but he made it all come true. Sometimes a fan collapses when he looks at them, they feel so much honored. The same with other icons like Michael Jackson, Mariah Carey and Oprah Winfrey. I also heard on his concert 7 years after â€Å" That The Way It Is† that a girl came nearer the stage to see him but unfortunately she was not able to call his attention and was partially snobbed. This girl was really desperate upon doing this, a very few thought that my idol was bad enough to neglect the fact that someone was approaching her, but then maybe he was just being nice to everyone and he wanted to treat the fans equally. One of the highlights of the life of the late Elvis was when he won an award being second all over the world after. The award given was the Golden Globe award and this was really fantastic for Elvis to have won such an honor. He also liked having a live concert because of all the electricity created on the floor. He said it was his most favorite part of the business, not the awards or whatsoever. Frank Sinatra, a friend of Elvis said that he’s going to miss him together with all the praises from the audience, his wonderful music, which only Elvis Presley can create. Even the whole America was astonished; they were really affected by this great loss, as witnessed by the former American president himself, Mr. Jimmy Carter. The world quoted him because he is an icon. Almost everyone listened to what he was saying. He was really a good example to all. I reckon having heard of some of the famous lines he said: Don't criticize what you don't understand, son. You never walked in that man's shoes†¦ I don't know anything about music. In my line you don't have to†¦ These lines show that Elvis fostered good attitudes in his big audience. Criswell of The Book of Country Music Wisdom mentioned that he used this as an instrument to instill in the minds of the people the importance of being humble, being critical, being positive, and being true to oneself. He showed us that the music he creates is for the benefit of all, not even just for those who know music, but even for those who will hear it first. Elvis has been influential up to now. In videoke bars the song â€Å"My Way† has always been a hit. There has been a mistake when this song is being played. They say that it has demonic influences on people listening to it and singing it. The story behind this is that everyone would like to sing the song in the microphone for this is their favorite song, and suddenly everything will go the wrong way: they will begin to shoot bad words to each other, and in the long run have some quarrel and they will resort to kill each other. Then they kill or hurt each other as if their inalienable rights were taken from them whenever the mic goes away. Everyone might have wanted to feel the electricity there is whenever Elvis Presley performed. Even so, they would like to be like him. There are still so many things about Elvis Presley that I could still remember but due to the limitations of words I could not think of ways to express them. The feeling that you want to share to other fans your personal experience about your idol would really be helpful.

Malaysian Financial Reporting Standard

Malayan Financial Reporting Standards 132 WTK Company Harmonizing to MFRS 132, the statements of fiscal place of WTK Company divide into fiscal plus, fiscal liability, and fiscal equity. In the statements of fiscal place of WTK Company besides divide into group and company. WTK Company’s fiscal assets have non-currents assets and current assets. In non-current assets, there are decently, works and equipment, prepaid land rental payments, investing belongingss, and others. For the group, in 1.1.2011, the sum of non-current assets is RM 1020829000 which increased to RM 1099123000 in twelvemonth terminal of 2011. In twelvemonth terminal of 2012, the non-current assets increased once more to RM 141151000. This show that WTK Company’s non-current assets grow from 2011 to 2012. Whereas in company portion, the sum of non-current assets in 1.1.2011 is RM 433458000 and travel up to RM 434816000 in twelvemonth terminal of 2011. In 2012, the non-current assets increase once more to RM 438215000. The current assets are stock lists, tr ade and other receivables, other current assets and others. The current assets of WTK Company, in group portion, in 1.1.2011, the sum is RM 558683000 so add up to RM 588906000. In 2012, the sum of current assets is RM 551048000. In the company portion, the current assets in 1.1.2011 are RM 45304000 grows up to RM 59270000. In 2012, the current assets sum is increase to RM 63501000. Hence, the group portion of entire sum of assets is RM 1692199000 whereas in the company portion of entire sum of assets is RM 501716000. WTK Company has fiscal liability and fiscal equity. In fiscal liability, there are non-current liabilities and current liabilities. In group portion, the sum of current liabilities in 1.1.2011 is RM 313731000 which increased to RM 310156000 in twelvemonth terminal 2011. In 2012, the sum of current liabilities additions once more to RM 242404000. In company portion, the sum of current liabilities in 1.1.2011 is RM 51892000 and lessening to RM 45407000 in twelvemonth terminal 2011. In 2012, the sum of current liabilities drops once more to RM 45070000. The sum of net current asserts/liabilities in group portion in 2012 are RM 30644000 whereas in company portion 2012, the sum of net current asserts/liabilities are RM 18431000. The non-current liabilities in group portion 1.1.2011 are RM 214236000 and increase to RM 1189560000. In 2012, the sum encouragement once more to RM 1220240000. In company portion, the non-current liabilities in 1.1.2011 are RM 4265832000 and hike up to RM 4486410 00. In 2012, the non-current liabilities are RM 456608000. After add with non-controlling involvement, RM 15319000, the entire equity is RM 1235559000 in 2012 group portion. In group portion 2012, the entire equity and liabilities are RM 1693199000 whereas in company portion 2012, the entire equity and liabilities are RM 501716000. The chief rule of MFRS 132 is a fiscal instrument that is non an plus should be confidential as either a fiscal liability or an equity instrument harmonizing to the substance of the contract, but non its official signifier. The determination to make should be at the clip instrument is chiefly known. Fiscal plus and fiscal liability should be do up for and the net sum reported when, and merely when, an entity has a officially enforceable right to countervail the sums and intends either to unclutter up on a net footing, or to acknowledge the plus and settle the liability at the same time. Equity instrument is contract that evidences a residuary involvement in the assets of an entity after subtracting all its liabilities. The statement of alterations in equity will uncover all constituents of equity demoing in item the gap balance, addition and diminution and the shutting balance. Equity comprises portion capital and militias. Additions and lessenings to retained net income non disclosed in the other comprehensive income. Statements of alterations in equity of WTK Company besides divide into group and company. In twelvemonth terminal of 2012, the group of statements of alterations in equity, the entire equity is RM 1235559000 whereas in twelvemonth terminal of 2011 is RM 1204973000. In twelvemonth terminal of 2012, entire equity attributable to the proprietors of the company is RM 1220240000 whereas in twelvemonth terminal of 2011, entire equity attributable to the proprietors of the company is RM 1189560000. The portions capital, portions premium, and exchequer portions are RM 219007000, RM 45708000, and negative RM 7570000 severally in twelvemonth terminal of 2011. In twelvemonth terminal of 2012, the portions capital and portions premium are the same as in 2011. The exchequer portions are negative RM 8062000. The maintained net incomes in 2011 are RM 931358000 whereas in 2012, the maintained net incomes are RM 962176000. In 2011, entire other militias, foreign currency interlingual rendition modest y, just value accommodation modesty, and non-controlling involvements are RM1057000, RM 685000, RM372000, and RM 15413000 severally. Entire other militias, foreign currency interlingual rendition modesty, just value accommodation, and non-controlling involvements are RM 1411000, RM 1299000, RM 112000, and RM 15319000 severally in 2012. In company portion, the entire equity in 2011 is RM 448641000 whereas the entire equity is RM 456608000 in 2012. The portions capital, portions premium, and exchequer portions in 2011 are RM 209007000, RM 45708000, and negative RM 7570000. In 2012, the portions capital and portions premium are the same as in 2011. The exchequer portions are negative RM8062000. The maintained net incomes in 2011 are RM 190579000 whereas in 2012 are RM 199445000. Entire other militias, capital modesty, and just value accommodation are RM 917000, RM 400000, and RM 517000 severally in 2011. In 2012, entire other militias, capital modesty, and just value accommodation modesty are RM 510000, RM 400000, and RM 110000 severally. Additions such as reappraisal excess and adjust in just value of fiscal assets available for sale are recognized in other comprehensive income and disclosed discretely as militias. Revaluation excess on depreciable non-current plus is known in other comprehensive income and accredited to the reappraisal modesty. The depreciation charge wining to the just value accommodation of the plus will be higher, and an sum equal to the extra depreciation is to be transferred from the reappraisal modesty to retained net incomes. If the plus were to be sold before it was to the full depreciated, the staying balance on the reappraisal for that punctilious plus is besides transferred to retained net incomes. Interest, dividends, additions and losingss associating to an instrument classified as liability should be reported in the income statement. This means that dividends payments on preferable portions classified as liabilities are treated as disbursals. On the other custodies, distributions such as dividends to owner of a fiscal instrument classified as equity should be charge straight aligned with equity. The outgo of an entity’s ain equity instrument that is has required cherished portions is deducted from equity. Derive or loss is non recognized on the purchase, sale, issue or revocation of exchequer portions.