The Conveyance Of Officer Opinions - 1283 Words

This paper will looks at the conveyance of officer opinions joined with individual statuses and alleged statuses of interviewed and interrogated individuals, sorts of positive strategies utilized by police, and sorts of safeguard strategies utilized by associates as a part with interviewing and cross examinations. By and large, law enforcement officers in this paper differ in sex and age. For the most part one thing is not out of the ordinary, those outcomes are to be extremely exact and without rebuff in light of merchants of those two systems of exploration. Given that the information were not drawn from a concentrate particularly centered around strategies additionally on different attributes of subjects of the technique, there could be more derivations and investigations of studies information further exploratory ramifications. This paper addresses how implementation spearheading in the strategies and procedures in interviewing and cross examination law and it could be the first of numerous to look for the best practice and the most appropriate methods and strategies in speaking to citizens, conceivable witnesses or a suspect. Keywords: Police tactics, police techniques’, interrogation, interviewing, Reid Technique Introduction A suspect is an individual against whom, because of sensible suspicion that s/he has perpetrated a criminal offense, an individual against whom an examination is led. The Interrogation of an associate is unified with the most complex operationsShow MoreRelatedCase 2.9 Powder River Petroleum International, Inc962 Words   |  4 Pagesfull repayment of the working interest investors’ initial investment, with a 9% guaranteed annual return of principal, these transactions were, in reality, loans. 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By 2003, Intidex had 1,558 stores in 45 countries, of which 550 were part of Zara chain. Current Business State The operating system

Global Marketing efforts of Toyota Motors Free Essays

INTRODUCTION Global marketing is the act of marketing products or services across national, political or cultural boundaries in a bid to maximize sales, diversify, achieve economies of scale, and explore new territories (Keller, 2003). Marketing on a global scale has been born primarily due to globalization and international expansion. Multinational companies need to expand beyond their home markets, and this involves investing in new territories, often with differing cultures and socio-cultural norms. We will write a custom essay sample on Global Marketing efforts of Toyota Motors or any similar topic only for you Order Now Hofstede (2011) notes that the most significant hurdle in global marketing has been over the past decade with an increasing number of multinational corporations seeking to gain substantial market share in China, and other developing countries (such as Brazil, India and Russia), as these countries have relatively low market penetration, high demand, but very different cultures to western countries. According to Schneider and Barsoux (1997), cultures around the world are increasingly converging, and these have resulted in the ability of multinationals to leverage their international reputation and successfully sell one product across multiple regions. Murphy and Lacziniak (2006) have also stated that the influence of technology, economic, socio-cultural and political forces makes it easier to create a marketing strategy with a mix suitable for a variety of regions and catering for different cultures. However, in as much as converging cultures may have unified demand, this does not necessarily translate to similar consumer perception or expectations across all markets. Culture affects consumer behavior by influencing consumption decisions, hence creating desires and driving the consumer to select products or brands that fulfill specific needs. As a result, organizations need to understand how cultural norms may affect their marketing strategies within respective regions in order to create a marketing strategy that can successfully penetrate new market environments (Usunier et al, 2005). This paper focuses on the global marketing efforts of Toyota Motors, and how various cultural dimensions may have an affect on its marketing activities in international markets. Cultural Analysis Toyota is the third largest automobile manufacturing company in the world, employs over 300,000 staff, and operates globally (Whoriskey, 2012). Its extensive global operations make the company an ideal case study for cultural analysis. Scholars have conducted extensive research on cultural dimensions across different regions, and the most notable of these are of Hofstede (2011), who developed a model hierarchy of the world based on an analysis of IBM managers in several countries. His model identified four main components that define cultural dimensions and these are: power distance, uncertainty avoidance, masculinity / femininity, and individualism / collectivism. According to Hofstede (2011), several regions differ in their cultural dimensions, and these could have a significant impact on the marketing activities of international firms such as Toyota operating extensively within different cultural regions. Power Distance High power distance cultures are usually characterized by authoritarian societies and work environments, in which subordinates are highly dependent on their bosses in decision-making and welfare. Such societies are highly authoritative and are usually characterized by high amounts of income and gender inequality (Mooji and Hofstede, 2010). Hofstede (2011) found power distance to be high in Latin American and Arab countries, and much lower in Europe and the US. According to Hocklin (1998), high power distance cultures are usually characterized by chauffeur driven cars, while Dash et al (2009) found that countries with low power distance usually expect highly responsive and quality service; while those high on power distance attach a greater importance to tangible service attributes. These attributes relevant to the automobile industry could be prestige, reliability, exclusivity, luxury, type and cost. Therefore an emphasis of branding, in such a way that it communicates to the buyer that it would improve their prestige, reputation, and it is exclusive, would be effective in high power distance cultures. However, in low power distance cultures, an emphasis on service delivery such as roadside assistance, extended warranties, reliability and servicing could be equally effective. Power distance is also prevalent in youth consumption. In the US, a low power distance economy, about 49% of 17-year olds had driver’s licenses in 2008 (Neff, 2010). This translates to the fact that more young people are able to buy cars. However, when compared to a high power distance country like China, much less numbers of youth are able to afford automobiles, due to the high-income disparity between the rich youths and the rest of the population (Lee, 2010). Individualism / Collectivism As the title suggest, collectivism suggests a collectivist society in which a greater emphasis is placed on family values, community and team in the work place (Mooij and Hofstede, 2010), as opposed to individualism whereby it is mostly about an individual’s accomplishment and self-actualization. Dash et al (2009) found that consumers high on individualism expect lower empathy and assurance, while Murphy and Lacziniak (2006) noted that consumers high on individualism are more focused on personal preferences than family or team preferences. Regarding Toyota’s products, cultures with high individualism may see higher sales in two door sports cars and luxury vehicles, as opposed to collectivist cultures where sedans and family cars could sell higher. Furthermore, with respect to advertising and marketing, Mooij and Hofstede (2010 advocate denoting a brand in a more collective light within collectivist cultures. So for a car manufacturer like Toyota, branding efforts could center on family road trips or team based activities; or a happy couple driving their brand new jeep with a baby in the back. However, for an individualistic culture, it may focus more on a sense of self-achievement or fulfillment. Uncertainty Avoidance This refers to the extent to which people feel threatened by unknown situations (Hoecklin 1998). Cultures that are strong in uncertainty avoidance are aggressive, active, compulsive and intolerant while those weak in uncertainty avoidance are less aggressive; more relaxed, contemplative and relatively tolerant (Hoecklin 1998). Markets with high uncertainty avoidance are also characterized by much lower consumer credit (Mooij and Hofstede, 2010), as consumers usually desist from financial items such as consumer loans, credit cards, mortgages or car loans. This may likely lead to a lower amount of cars being sold. Mooij and Hofstede (2010) also notes that innovativeness and a wish for change are low in high uncertainty regions, so the emphasis would center on more of the same. The same trusted brands, driving standards, and an emphasis on Toyota’s core values could be marketed. While marketing to cultures with high uncertainty avoidance, Toyota could also emphasize on the safety of its motor vehicles, the value of its brand, and its reputation; as these would most likely promote the sense of a predictability and safety. Masculinity / Feminity According to Mooij and Hofstede (2010, â€Å"an important value of masculine cultures is achievement, and when combined with individualism, success can be shown†. Hofstede (2011) labeled those cultures that strive to differentiate the roles of men and women as masculine cultures while those that permitted more overlapping social roles for the sexes as feminine cultures. Japan ranks high among the more masculine countries while Netherlands ranks lows The UK and US, on the other hand, rank in the middle of this dimension though slightly more towards masculine cultures (Assael 1998). Toyota promotes its luxury brands (Lexus) as a status symbol, while some of its other brands are off-road, strong, high capacity vehicles. With these, they have gained substantial market share in the US. Societies placing high value on feminism are less assertive, and focus more on quality of life, interpersonal relationships and a concern for the weak (Aaker Alexander 1993). These societies tend to be less extravagant in consumption and their purchase decisions, are more modest, and seek low-end products. Toyota Cultural Marketing Based on the cultural dimensions analyzed, Power Distance seems to have the most significant impact on marketing, especially in high power distance cultures. This chapter would give recommendations on how Toyota could adjust its marketing mix to account for a culture with high power distance[1]. Firstly, Toyota should focus on differentiating the market into the upper 20% and the masses. The upper 20% would be targeted for their affinity for luxury goods, and their spending power. They would be capable of purchasing luxury cars and jeeps, which would appeal to their status within the society. An emphasis should be placed on marketing service attributes such as prestige in owning the vehicle, it’s luxury, reliability and it’s status-enhancing power. Individuals should want to own new Toyota’s because it makes them feel better than their peers, and like they have achieved something. In such a high power distance culture, it is likely that the youth population and the lesser earning individuals may not be able to afford luxury vehicles. However, the vehicles sold to them, no matter how cheap or small, should be packaged in such a way that it enhances their social standing, and offers a sense of achievement even in the smallest sense. Conclusion The analysis within this report has shown that cultural attributes within a region do have an impact on global marketing. Dimensions such as power distance, uncertainty avoidance and individualism affect consumer behavior due to its impact on culture. As a result, different marketing messages and tactics are likely to appeal to different audiences based on their cultural values. It is therefore in the best interest of multinational companies to ensure they understand their target markets, and develop appropriate methods of marketing their products in the most appealing way. REFERENCES Aaker D and Alexander, L.B. (1993) Brand Equity Advertising’ Advertising’s role in building strong brands, Lawrence Erlbaum Associates, London. Aaker, A. D. (1991) Managing Brand Equity, Capitalizing on the Value of a Brand Name, The Free Press, New York. Assael, H., (1998) Consumer Behaviour and Marketing Action. 6th edition, International Thomson Publishing. Dash, S., Bruning, E., and Acharya, M. (2009) The effect of power distance and individualism on service quality expectations in banking: A two-country individual- and national-cultural comparison†, International Journal of Bank Marketing, Vol. 27 (5), pp.336 – 358 Harner, S. (2011) Japan’s Automakers Face New Challenges (1): Toyota in China, www.forbes.com, [accessed: 12/03/2012] Hoecklin, L., 1998. Managing Cultural Differences, Addison Wesley, ISBN 0-201-42770-2 Hofstede, G., 2011. â€Å"Geert Hofstede Cultural Dimensions†, {Viewed on 15th March 2012} from http://www.geerthofstede.com/ Keller, K.L., 2003. Strategic Brand Management: Building, Measuring and Managing Brand Equity, 2nd Ed, Prentice hall, New Jersey. Lee, K. (2010) Debunking Myths About China’s Youth Culture, www.forbes.com, [accessed: 12/03/2012] Mooij, M, and Hofstede, G. (2010) The Hofstede model – Applications to global branding and advertising strategy and research, International Journal of Advertising, Vol. 29(1), pp85 – 110 Murphy,P.E. G. R. Lacziniak, 2006. Marketing Ethics, Pearson Prentice Hall Neff, J. (2010) Is digital revolution driving decline in US car culture, www.adage.com, accessed: 12/03/2012 Schneider, S. C, J.L Barsoux, 1997. Managing across cultures, 2nd Edn, Prentice Hall Usunier, Jean-Claude J. Lee, 2005. Marketing Across Cultures, 5th Edn, FT Prentice Hall, ISBN: 0273685295 Whoriskey, P, (2012) GM once again leads the world in auto sales, www.washingtonpost.com, accessed: 12/03/2012 Zhang, Y., Winterich, K. P., and Mittal, V. (2010) Power Distance Belief and Impulsive Buying, Journal of Marketing Research, Vol. 47 (5) References Aaker, A. D., 1991. Managing Brand Equity, Capitalizing on the Value of a Brand Name, The Free Press, New York. Aaker D L.B. Alexander, 1993. Brand Equity Advertising’ Advertising’s role in building strong brands. Lawrence Erlbaum Associates, London. Assael, H., 1998. Consumer Behaviour and Marketing Action. 6th edition, International Thomson Publishing. Hoecklin, L., 1998. Managing Cultural Differences, Addison Wesley, ISBN 0-201-42770-2 Howard, J.A., J.N. Sheth, 1969. â€Å"The theory of buyer behavior†. Hofstede, G., 2011. â€Å"Geert Hofstede Cultural Dimensions†, {Viewed on 15th March 2012} from http://www.geerthofstede.com/ Keller, K.L., 2003. Strategic Brand Management: Building, Measuring and Managing Brand Equity, 2nd Ed, Prentice hall, New Jersey. Murphy,P.E. G. R. Lacziniak, 2006. Marketing Ethics, Pearson Prentice Hall Schneider, S. C, J.L Barsoux, 1997. Managing across cultures, 2nd Edn, Prentice Hall Usunier, Jean-Claude J. Lee, 2005. Marketing Across Cultures, 5th Edn, FT Prentice Hall, ISBN: 0273685295 [1] Toyota is in virtually all developed, developing and under developed market so it was near impossible to find a new market where they could take an existing product. The best thing was to come up with a hypothetical new market and give recommendations. How to cite Global Marketing efforts of Toyota Motors, Essay examples

Taxation National Bureau of Economic Research

Question: Discuss about the Taxation for National Bureau of Economic Research. Answer: Capital gain Tax (CGT) Capital gain means the gain from the transfer of capital asset. It means the difference between capital proceed and cost base. It is obtained from deducting cost base from capital proceed (Burkhauser, Hahn Wilkins, 2015). It is not always that gain will arise on the sale of capital asset loss can also arise. Australian Tax Authority (ATO) has prescribed depending various tax treatment depending upon the gain or loss arising from sale of capital asset. It is taxable on accrual basis i.e. taxable in the year in which asset is sold (Faccio Xu, 2015). Capital asset means any asset, which is not held in the ordinary course of business for sale. It does not include personal affect i.e. property held for personal use like wearing apparel, furniture, personal use cars etc. However, personal affect does not include jewellery and archeological collection like Gold chain, gold bangles etc. Rural agricultural land is not included in the definition of capital asset (Alvaredo et. al., 2013 ). Capital Proceed means the sales consideration for which the capital asset is sold. Any amount forfeited because of entering into any agreement for sale previously entered into but could not materialize shall be deducted from the capital proceed (Woellner et. al., 2012). Cost base is the purchase price for which the asset is purchased. It also includes various incidental charges required for purchase of asset like brokerage charges, installation cost, stamp duty etc (McClure, Lanis Govendir, 2016). As per ATO, Capital gain is calculated using three methods: CGT Discount method- This method is applied if capital asset is held for more than 12 months and acquired after 21st Sept 1999. In this method capital gain arrived is reduced by 50% for individuals and 33.33% for superannuation funds (Ehling et.al., 2013). Indexation method- This method is applied if capital asset is held for more than 12 months and acquired before 21st Sept 1999.In this case indexation benefit is available up to the Sept 1999. This method increases the cost base (Vann, 2014). Residual method- This method is applied when capital asset is held for less than 12 months. There are certain capital asset which are exempted from the purview of Capital gain tax (CGT) like Residential House, Items of personal use of value less than $10000, Motor car, Depreciable Asset held for trading purpose, collectable of value less than $500. Capital gains/ Loss are of two types Short term-It arises when capital asset held for less than 12 months is sold. Long Term- It arises when capital asset held for more than 12 months is sold. Short term capital loss can be set off against the short term capital gain and also with long term capital gain. Whereas, Long term capital gain can be set off only against long term capital gain and not with short term capital gain. Capital loss not set off can be carry forward and set off only against capital gain and not from any other source for indefinite period. In this given problem, Dave Solomon was living in his own two storied residential house for almost 30 years that was acquired by him for $70000 and was sold on 27th June of current year for $ 850000. He has previously entered into an agreement for sale of his house, which, could not be materialized, and so the advance money was forfeited amounting to $ 85000. Mr. Dave Solomon is not chargeable to CGT on sale of residential house as capital gain on sale of one residential house is exempted from the purview of CGT as per ATO. A painting, which was acquired almost 30 years back for $15000, was sold for $125000 on 31st may of the current tax year. Since it was purchased before 21st September 1999 indexation method shall be allowed. Capital Proceed 125000 Less: Indexed Cost Base (15000*123.4/71.3) 25961 Long Term capital gain 150961 A Motor Cruiser, which was acquired in the late 2004 for $60000 from a local boat broker and sold in the current year for $110000. Since it was purchased after 21st September 1999, discount method shall be applied. Capital Proceed 60000 Less: Indexed Cost Base 110000 Long Term capital Loss 50000 Shares that was purchased in 5th june of the current year was sold on 10th January of the current year. Since the shares were held for less than 12 months residual method will apply. N-1) Computation of Cost base Purchase Price 75000 Brokerage 750 Stamp duty 250 Total 76000 Capital Proceed 80000 Less: Indexed Cost Base(N-1) 76000 Short Term capital gain 4000 Therefore Total capital Gain of Dave Solomon is as follows: $ Long-term capital gain on sale of Residential House Nil Long-term capital gain on sale of paintings 150961 Long-term capital loss on sale of Cruiser (50000) Short term capital gain on sale of Shares 4000 Bought forward Capital Loss of previous year (10000) Long term capital gain 94961 Net Capital gain is obtained by adding all the capital gain from sale of capital asset during the year and deducting from it any capital loss during the year. Capital loss from previous year is also to be deducted i.e. set off with current year capital gain. After that Net capital gain is to assessable as income of the assess if he had no other income and he is required to pay tax on the same. Since, Mr. Dave has a net capital gains of $ 94961 he has pay tax during the current year. He can also contribute toward personal endowment fund. He is also required to maintain various important document when any significant transaction occurs like Sales and purchase receipt, litigation expenses, expenses relating to repairs, interest on loans, brokerage and stamp duty expenses etc. Net capital loss is the aggregate of all capital loss derived from sale of capital asset during the year that includes capital loss of previous year also that could not be set of in the earlier year. Capital loss can only be set off only with capital gain and not from any other source and capital loss not set off can be carried forward indefinitely and set off only against income for capital gain and not from any other source. Fringe Benefit Tax (FBT) FBT is paid by the employer of the company on non-monetary perquisite given by the employer to the employee. It is paid on those benefit provided by employer to the employee which is not taxable in the hands of employee (Braverman, Marsden, Sadiq, 2015). There are certain items which are exempted from the purview of FBT which are as follows: Work related expenses Benefits whose value is less than $300 Housing allowances provided for houses located in remote areas. Car provided for the official purpose Relocation expenses of employees. Exempted loans (Hodgson Pearce, 2015) Employers are liable to pay FBT on the following items: Payment of expenses Residual and Property Car parking Airline Loan Housing Transport Car (Stanley McCue, 2014) Under the scope of FBT, Car is defined as a vehicle or station cart used to carry net weight of not more than 1 ton or a vehicle which have of the capacity of carrying not more than 9 passenger (Gupta Sawyer, 2015). On the other hand, If a car is provided by the employer to the employee which does not fall within the definition of car as per FBT and it is used by the employee for personal purpose then it will be liable for the payment of FBT by the employer. If a car is given to the employee for not more than 3 months then it cannot be presumed that the employee is holding the car and so such benefit is not liable to FBT (Woellner, 2012). If the car is not at the premises of the employer and is provided to the employee for personal use, which is garaged with the employee, then it will be treated as used for private purpose. As per FBT, if a car is at the repair station for repair purpose then it will excluded from the definition of car for personal use (Scott, Currie Tivendale, 201 2). FBT can be calculated by using two methods , Cost basic method and applying statutory formulas. Employer have to pay FBT on loans given to the employees if loan is provided at a rate of interest which is lower than the market rate (Murray Martin, 2015). In the given problem, Periwinkle Pty, a bathtub manufacturer company which directly sales bathtub to public has provided to Emma, its employee a car on 1st May 2005 that is used by Emma for work purpose. However, Emma can use it for personal purpose also as per the policy of the company. The car was purchased by the company for $ 33000 on the above mentioned day. Emma has travelled 10000 km by the Car within the period 1st may 2015 to 31st March 2016 and has also incurred expenditure of $ 550 on repairs which has been reimbursed by the company. The car was parked at airport for that reason it was not used for 10 days. The car was also not used for 5 days when it was programmed for repairs. On 1st Sept 2015, Emma has been provided a loan of $ 500000 by the company at an interest rate of 4045%. Emma acquired a holiday home valued $ 450000 with the loan taken from the company and the balance was given to her husband for acquiring shares in Telstra. Emma also purchased a bathtub made by Periwinkle for $ 1300. The cost of producing off which is $ 700 which is sold to the public at $ 2600. Taxability of Car Cost of the car = $ 33000 Number of days the car was used as per provisions of FBT = 335-5 = 330 (Number of days car was in repairing will not in included in the number of days. However, number of days the car was in airport will be included in the number of days as per the provisions of FBT. If the car would have at the employers premises then it would not have been for FBT. The car has travelled for less than 15000 km during the Fringe Benefit period so rate of tax will be 20%) Value of taxable benefit (33000*330/365*20%) = 5967 Less: Expenses incurred by the employer = 550 FBT 5417 Taxability of Loan In this problem Benchmark i.e. market rate of interest is 5.95% but the company has given loan to its employee at an interest rate of 4.45%. Therefore, the company is liable to pay FBT on the difference of interest rate i.e. 1.5% (5.95% - 4.45%). FBT payable = 500000*1.5% = $ 7500 Emma has used $ 450000 for purchase of residential house and has given $ 5000 to her husband for purchase of shares in Telstra. Therefore, FBT payable will remain same i.e. $ 7500. If Emma uses the entire amount of loan for her own purpose i.e. for acquiring house property for $ 450000 and buying Shares for $ 50000 and no part is given to her husband then FBT will be calculated as follows: Taxable value of fringe benefit loan without otherwise deductible value (500000*1.5%) = $ 7500 Assuming the loan was interest free and ignoring any interest charged (500000*5.95%) = $ 29750 Now say employee had paid interest equivalent to amount of taxable value (29750*10/100) = $ 2975 Now if employee is being charged interest on loan (500000*10%*4045%) = $ 2225 Subtracting d. from c. we get, $ 2975 - $ 2225 = $ 750 Now by deducting e. from a. we get, $ 7500 - $ 750 = $ 6750. Therefore FBT payable = $ 6750 Fringe Benefit Waiver of Debt In this given problem, Emma has bought a bathtub from Periwinkle at a price of $ 1300, which is sold by the company in the external market to the public for $ 2600. Therefore, the difference between the market price and purchase price i.e. $ 1300 ($ 2600 - $ 1300) is liability for Fringe Benefit. References Alvaredo, F., Atkinson, A. B., Piketty, T., Saez, E. (2013).The top 1 percent in international and historical perspective(No. w19075). National Bureau of Economic Research. Braverman, D., Marsden, S. J., Sadiq, K. (2015). Assessing taxpayer response to legislative changes: A case study of in-housefringe benefits rules.Journal of Australian Taxation,17(1), 1-52. Burkhauser, R. V., Hahn, M. H., Wilkins, R. (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), 181-205. Ehling, P., Gallmeyer, M. F., Srivastava, S., Tompaidis, S., Yang, C. (2013, December). Portfolio choice with capital gain taxation and the limited use of losses. InEFA 2008 Athens Meetings Paper. Faccio, M., Xu, J. (2015). Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), 277-300. Gupta, R., Sawyer, A. J. (2015, November). The costs of compliance and associated benefits for small and medium enterprises in New Zealand: some recent findings. InAustralian Tax Forum(Vol. 30). Hodgson, H., Pearce, P. (2015). TravelSmart or travel tax breaks: is the fringe benefits tax a barrier to active commuting in Australia? 1.eJournal of Tax Research,13(3), 819. McClure, R., Lanis, R., Govendir, B. (2016). Analysis of Tax Avoidance Strategies of Top Foreign Multinationals Operating in Australia: An Expose. Murray, I., Martin, F. (2015). The Blossoming of Public Benevolent Institutions--From'Direct'Providers to Global Networks. Scott, R. A., Currie, G. V., Tivendale, K. J. (2012). Company cars and fringe benefit taxunderstanding the impacts on strategic transport targets February 2012. Stanley, J., McCue, P. (2014). Action area 11Financial measures.Blueprint for an active Australia,1, 72. Vann, R. J. (2014). Hybrid Entities in Australia: Resource Capital Fund III LP Case.Tax Treaty Case Law. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2012).Australian taxation law. CCH Australia. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2012).Australian taxation law. CCH Australia.

Cancer Causing Agent Under Osha Regulations Example For Students

Cancer Causing Agent Under Osha Regulations According to the Text book by Gayle Woodside â€Å"A chemical is considered to be a carcinogen or cancer-causing agent under OSHA regulations if it has been evaluated by the international Agency for Research on Cancer (IARC) and is listed in the IARC latest edition of monographs as carcinogen or potential carcinogen†(Woodside 1999). By using the correct PPE in according to the MSDS for the right task it can reduce the risk of cancers for employees and first responders. Most physically hazardous injuries a majority of the time will be from burns and normally be from a chemical burns or burns from flames or explosions. Welding metal can switch metal to a temporary hazardous material which can cause burns, by physically changing the metal by increasing the heat that is applied to the metal whether aluminum or steel and or some of other alloy. According to OSHA â€Å"The intense light associated with welding operations can cause serious and sometimes permanent eye damage if operators do not wear proper eye protection. The intensity of light or radiant energy produced by welding, cutting or brazing operations varies according to a number of factors including the task producing the light, the electrode size and the arc current† (OSHA 2012). When possible the engineering controls should be in place, in the working environment to reduce risk to personal when working with or around hazardous material and or hazardous waste. These engineering controls can include storage, transportation and handling of hazardous material. According to OHSA â€Å"Controlling a hazard at its source is the best way to protect employees. Depending on the hazard or workplace conditions, OSHA recommends the use of engineering or work practice controls to manage or eliminate hazards to the greatest extent possible†(OSHA 2012). This may be an expense that an employer may not want to pay, but in the long run it will pay for itself. There will be situations in which adding engineering controls are not achievable and the increased risk may be required in order to complete the assignment. So when risk are required and â€Å"When engineering, work practice and administrative controls are not feasible or do not provide sufficient protection, employers must provide personal protective equipment (PPE) to their employees and ensure its use† (OSHA 2012). Employers and employees should both beware that there are different levels of PPE; Level â€Å"A† is the highest amount of protection that PPE can provide and level â€Å"D† is the minimum level of protection. To use a level â€Å"D† protection when level â€Å"A† is required could have dangerous results. For example it would be similar to replacing a full face respirator for a dust mask. Because of toxic vapors, gases, and dust particulates from hazardous material, daily work activities place personal at risk. Due to this reason, personal that work in that environment and first response personnel must wear applicable PPE and equipment while they are in a hazardous area. It is important to known about the hazards in your work space or for first responders a at emergency response location that contain hazards, which make it the easier to select the right level of PPE. So there are actually four levels of PPE which are A, B, C and D, D being the lowest level of protection. Let’s review each of level of protection starting with the highest level â€Å"Level A protection is required when the greatest potential for exposure to hazards exists, and when the greatest level of skin, respiratory, and eye protection is required† (EPA 2015). Level A will also be your most expensive PPE in comparison to the other level of protections. Level A is designed to use in area with the highest risk and worse case circumstance. .u91e7bed0028fcbf1a85be0428392a505 , .u91e7bed0028fcbf1a85be0428392a505 .postImageUrl , .u91e7bed0028fcbf1a85be0428392a505 .centered-text-area { min-height: 80px; position: relative; } .u91e7bed0028fcbf1a85be0428392a505 , .u91e7bed0028fcbf1a85be0428392a505:hover , .u91e7bed0028fcbf1a85be0428392a505:visited , .u91e7bed0028fcbf1a85be0428392a505:active { border:0!important; } .u91e7bed0028fcbf1a85be0428392a505 .clearfix:after { content: ""; display: table; clear: both; } .u91e7bed0028fcbf1a85be0428392a505 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u91e7bed0028fcbf1a85be0428392a505:active , .u91e7bed0028fcbf1a85be0428392a505:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u91e7bed0028fcbf1a85be0428392a505 .centered-text-area { width: 100%; position: relative ; } .u91e7bed0028fcbf1a85be0428392a505 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u91e7bed0028fcbf1a85be0428392a505 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u91e7bed0028fcbf1a85be0428392a505 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u91e7bed0028fcbf1a85be0428392a505:hover .ctaButton { background-color: #34495E!important; } .u91e7bed0028fcbf1a85be0428392a505 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u91e7bed0028fcbf1a85be0428392a505 .u91e7bed0028fcbf1a85be0428392a505-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u91e7bed0028fcbf1a85be0428392a505:after { content: ""; display: block; clear: both; } READ: The Diary Of Anne Frank EssayThe second highest level PPE is â€Å"Level B protection is required under circumstances requiring the highest level of respiratory protection, with lesser level of skin protection. At most abandoned outdoor hazardous waste sites, ambient atmospheric vapors or gas levels have not approached sufficiently high concentrations to warrant level A protection†( EPA 2015). Employers and employees should both understand which level should be selected. Third highest level of protection is â€Å"Level C protection is required when the concentration and type of airborne substances is known and the criteria for using air purifying respirators is met† (EPA 2015). At the lowest level of protection which is the most inexpensive to provide is â€Å"Level D protection is the minimum protection required. Level D protection may be sufficient when no contaminants are present or work operations preclude splashes, immersion, or the potential for unexpected inhalation or contact with hazardous levels of chemicals†(EPA 2015). It is also critical to reassess levels of protection, based on type environment and the overall level of protection should be reassess or re-evaluated occasionally as the amount of data about the hazards in the work site changes and as employees are required to complete different tasks. The danger is â€Å"Omitting one item may compromise the individual s safety. Some pieces of protective equipment, such as hardhats and boots, have specific standards for manufacture and only those items meeting these standards should be used.† (Idaho RSP 2013) Also Employers should consider the fit and comfort of PPE when a company selecting the appropriate PPE items for their workplace. Employers and employees should both beware that a hazardous substance can â€Å"penetrate a protective garment because of its design and construction imperfections, not because of the inherent material from which it is made. Stitched seams, button holes, porous fabric, and zippers can provide an avenue for the contaminant to penetrate the garment. A well designed and constructed protective suit with self-sealing zippers and lapped seams made of a nonporous degradation-resistant material prevents penetration, but as soon as the suit is ripped or punctured it loses its ability to prevent penetration. A material may also be easily penetrated once degraded†. (Idaho RSP 2013) Employers should be sure that the PPE material is resist permeation is as characteristic property to the level of hazards that it will be used with. This will decreases the risk of contaminants that the employees may be exposed to. Workers must is understand that PPE has limits and must plan their work around the limit of the equipment to avoid exposure to hazardous â€Å"The amount or degree of permeation is related to the exposure conditions, especially contact time, which ultimately dictates how much of the contaminant permeates the protective material. Thus a conscious effort should be made to avoid prolonged exposure or contact with any hazardous contaminant, even when wearing protective clothing. No material resists permeation by all agents.† (Idaho RSP 2013) Proper maintenance of reusable PPE should always be practices to ensure serviceable of equipment, training should be provided on how to care for, store, clean and maintain the PPE. Another issue is what do you when the contaminants are on the PPE, what should be disposed of and what should be decontaminated? â€Å"Once a contaminant contacts a protective material, the garment must be decontaminated. With many materials, it is impossible to completely remove all contamination. Materials such as butyl rubber and Viton, which can be effectively decontaminated and cleaned, are also expensive. In some situations disposable clothing may be advantageous†. (Idaho RSP 2013) There is a large risk if the PPE is not properly cleaned other may be expose to the hazardous material out of the control area and general public. In conclusion Personal Protective equipment and proper training, that provides knowledge and understanding to the employee, to their first defense against hazardous material and hazardous waste which can cause occupational illness and injuries. .u3584be5ed09b34aeeaaaaba176dc77c1 , .u3584be5ed09b34aeeaaaaba176dc77c1 .postImageUrl , .u3584be5ed09b34aeeaaaaba176dc77c1 .centered-text-area { min-height: 80px; position: relative; } .u3584be5ed09b34aeeaaaaba176dc77c1 , .u3584be5ed09b34aeeaaaaba176dc77c1:hover , .u3584be5ed09b34aeeaaaaba176dc77c1:visited , .u3584be5ed09b34aeeaaaaba176dc77c1:active { border:0!important; } .u3584be5ed09b34aeeaaaaba176dc77c1 .clearfix:after { content: ""; display: table; clear: both; } .u3584be5ed09b34aeeaaaaba176dc77c1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3584be5ed09b34aeeaaaaba176dc77c1:active , .u3584be5ed09b34aeeaaaaba176dc77c1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3584be5ed09b34aeeaaaaba176dc77c1 .centered-text-area { width: 100%; position: relative ; } .u3584be5ed09b34aeeaaaaba176dc77c1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3584be5ed09b34aeeaaaaba176dc77c1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3584be5ed09b34aeeaaaaba176dc77c1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3584be5ed09b34aeeaaaaba176dc77c1:hover .ctaButton { background-color: #34495E!important; } .u3584be5ed09b34aeeaaaaba176dc77c1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3584be5ed09b34aeeaaaaba176dc77c1 .u3584be5ed09b34aeeaaaaba176dc77c1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3584be5ed09b34aeeaaaaba176dc77c1:after { content: ""; display: block; clear: both; } READ: During American Industrialization, it would have b EssayThere are federal and state laws that protect the employees, in the work place against hazards that they may come in contact with. Employers and Employees should both be aware of the limitations that PPE may have and plan accordingly; it is not possible to eliminate the risk against hazardous material and hazardous waste that is in the works place â€Å"On May 15, 2008, a new OSHA rule about employer payment for PPE went into effect, this has few exceptions, OSHA now requires employers to pay for personal protective equipment used to comply with OSHA standards† (OSHA 2012). It is important to know the correct p recautions to take can save someone’s life and prevention of unnecessary illness and injuries. Employers should always be mindful that â€Å"OSHA can provide extensive help through a variety of programs, including technical assistance about effective safety and health programs, state plans, workplace consultations, voluntary protection programs, strategic partnerships, training and education, and more† (OSHA 2012). Gaining access to the MSDS is very important also, since it provides information on what type of PPE is required to perform the task and the dangers of the chemical that will be in use, and helps and employer purchase the prepare PPE to keep workers safe. Not only do employees have right to review MSDS but also to â€Å"Review records of work-related injuries and illnesses; Get copies of their medical records† (OSHA 2012). If employees does not feel safe performing a task that includes the use of hazardous material or waste and/or feel that they are not properly trained they should decline to perform the task.

Master Writing Techniques - How to Improve Writing From the Book 12 Years a Slave

Master Writing Techniques - How to Improve Writing From the Book '12 Years a Slave'Having read numerous masterpieces, many writers have developed techniques to increase the level of satisfaction that they receive from writing a masterwork, especially one as popular as '12 Years a Slave'. These techniques include including topic, style, and layout in each draft.First, consider whether your original subject is the most important aspect of the piece. If it is, then you should concentrate on it, keeping your focus on your subject at all times. If you take a different approach, such as exploring the historical context of the slave trade or the events of the book, there is potential for your writing to be less interesting.Second, when starting out with a novel, consider whether the original topic is what you are truly passionate about. If it is, continue to focus on it until it is second nature to you. Although many writers try to be innovative by writing to fit the specific topic, it is m uch better to stick to your original subject.Third, if you choose to explore an issue that is not very well known or is controversial, do not simply assume that everyone agrees with you. If you focus on the issues, and not the person or persons who object to your views, then you will create a masterful perspective that allows your audience to see where you are coming from. Although it may sound cynical, concentrating on these areas will allow you to make certain your conclusions make sense.Fourth, when writing an essay for publication, consider how you will format the essay. Each of the twelve chapters in '12 Years a Slave' will feature at least one section that has either been designed to work with the format or written with that in mind. If you cannot think of any chapter with this form of formatting, you should create an outline of the entire project. This will allow you to focus your efforts on chapters that have the proper structure.Fifth, consider how you will structure your e ssay topics. If you are writing a technical article for a technical website, for example, then you can focus on topics such as general history and economics, which will enable you to include general information in your writing. If you focus on personal history, you will write in more detail. In fact, your work will usually look much more professional if you include both personal and technical information in each chapter.Remember, a masterful approach is built on creative, consistent practice. It also requires developing various technique steps so that you can identify your topic and begin the work of writing the essay.

Xander Harris Speech Essay Paper Example For Students

Xander Harris Speech Essay Paper Hes a lanky fellow, dark-haired and self-effacing. He uses sarcastic humor to hide his insecurity (no ones told him it doesnt work). Even when hes being chased by a 100 feet serpent, he still manages to find the humor in the situation. Hes been in a complicated love triangle and lives to tell about it. A friend, lover and slayeretteHes Xander Harris. Good afternoon/morning Ms. Rosteing and fellow students. As you can see, my speech is on Xander Harris. If you dont watch Buffy the Vampire Slayer, which you should because its the best show on TV, youre probably thinking, who the hell is Xander Harris?. Well for the next 3-4 minutes sit back, relax and get ready for a goofy good time (as Xander would say). His full name is Alexander LaVelle Harris. Hes 17 and hails from Sunnydale with its renown Hellmouth. Mishap after mishap, Xander is always there with a witty remark or funny joke. Xander is not exactly popular with the guys or the girls. Hes the class clown and has much more important things to do than study homework namely study girls. He hangs out with Buffy Summers (this generations slayer), Willow Rosenburg and Oz; otherwise known as the Scooby Gang. Hes been friends with Willow as long as they can remember. Before Buffy came along, it was just him, Willow and Jesse, his best friend. When Buffy showed up in Sunnydale, Jesse was turned into a vampire and he fell for everyones favorite slayer. Buffy joined their group, and with her, they started hanging out in the library with Giles, Buffys watcher. In terms of relationships, this is where it gets a little complicated. At the beginning of the show, Xander fell instantly in love with Buffy. But at the time, Xander and Willow were best friends, and Willow had a sizable crush on the X-man. So there was this love triangle deal going, and the fact that Buffy had no interest in Xander made it one big unrequited love angst-fest. Cordelia was one of the popular girls, and treated Buffy, Willow, and Xander like little bugs that you want to squash as soon as you see them. Needless to say, there was some serious animosity between Cordelia and the others, but through bad luck and circumstance, she discovered Buffys secret. This became a major source of frustration for everybody, especially when Cordy was trapped in a basement with Xander, and their intense dislike for each other created some sort of twisted bond, resulting in a steamy kiss and a topsy-turvy relationship. The Cordelia/Xander dynamic really hurt Willow, who said to Xander, Youd rather be with someone you hate than be with me. Luckily for Willow, she and Oz started going out, so her heart has been mended quite handily. That doesnt mean that there arent some leftover feelings between Xander and Willow, though Then just last season, Xander finally discovers his attraction for Willow and they kiss. Immediately, they realize their mistake, and discover that they have gotten themselves into a big mess that will end in pain for a lot of other people. Literary. Cordelia and Oz stumble upon them and Cordy gets impaled. It goes without saying that the couple break up on bad terms. Xander stumbles around, trying to find himself again and ends up having sex with everyones favorite skanky slayer, Faith. This one night fling ends up making Willow cry. With the arrival of the new watcher, Wes ley, Xander becomes jealous of Cordelias attention to him; which shows that he still cares about her in his Xander-like way. We will write a custom essay on Xander Harris Speech Paper specifically for you for only $16.38 $13.9/page .ub6c255a9e17597bdb951a0f3a075a5b7 , .ub6c255a9e17597bdb951a0f3a075a5b7 .postImageUrl , .ub6c255a9e17597bdb951a0f3a075a5b7 .centered-text-area { min-height: 80px; position: relative; } .ub6c255a9e17597bdb951a0f3a075a5b7 , .ub6c255a9e17597bdb951a0f3a075a5b7:hover , .ub6c255a9e17597bdb951a0f3a075a5b7:visited , .ub6c255a9e17597bdb951a0f3a075a5b7:active { border:0!important; } .ub6c255a9e17597bdb951a0f3a075a5b7 .clearfix:after { content: ""; display: table; clear: both; } .ub6c255a9e17597bdb951a0f3a075a5b7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub6c255a9e17597bdb951a0f3a075a5b7:active , .ub6c255a9e17597bdb951a0f3a075a5b7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub6c255a9e17597bdb951a0f3a075a5b7 .centered-text-area { width: 100%; position: relative ; } .ub6c255a9e17597bdb951a0f3a075a5b7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub6c255a9e17597bdb951a0f3a075a5b7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub6c255a9e17597bdb951a0f3a075a5b7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub6c255a9e17597bdb951a0f3a075a5b7:hover .ctaButton { background-color: #34495E!important; } .ub6c255a9e17597bdb951a0f3a075a5b7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub6c255a9e17597bdb951a0f3a075a5b7 .ub6c255a9e17597bdb951a0f3a075a5b7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub6c255a9e17597bdb951a0f3a075a5b7:after { content: ""; display: block; clear: both; } READ: The Truth Behind William Shakespears Hamlet Essay Order now Xander, Xander, Xander. What can you say about him? He has a sense of humor that can make you laugh your brains out, hes quite capable of being a perfect gentleman, he saves the day 70% of the time, and hes the best friend a person could have. In other words, hes the best character on Buffy, in my opinion, and is portrayed by an awesome actor. With his nutty and witty lines like I laugh in the face of danger. Then I hide until it goes away or Its funny how the earth never opens up and swallows you when you want it to, who CANT love this adorable character?!

Countries and Nationalities

Countries and Nationalities Dialogue in Romaji Mike: Ginkou wa doko desu ka. Yuki: Asoko desu. Mike: Nan-ji kara desu ka. Yuki: Ku-ji kara desu. Mike: Doumo. Dialogue in Japanese : : : : : Dialogue in English Mike: Where is the bank? Yuki: It is over there. Mike: What time is the bank open from? Yuki: From 9 oclock. Mike: Thanks. Do you remember how to ask someone what country he or she is from? The answer is Okuni wa dochira desu ka 㠁Šå› ½Ã£  «Ã£  ¯Ã£  ©Ã£  ¡Ã£â€šâ€°Ã£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€š Dochira 㠁 ©Ã£  ¡Ã£â€šâ€° and doko 㠁 ©Ã£ â€œ both mean where. Doko is less formal. How do you say, What time is it? The answer is Nan-ji desu ka ä ½â€¢Ã¦â„¢â€šÃ£  §Ã£ â„¢Ã£ â€¹ Todays question is Nan-ji kara desu ka ä ½â€¢Ã¦â„¢â€šÃ£ â€¹Ã£â€šâ€°Ã£  §Ã£ â„¢Ã£ â€¹. Kara 㠁‹ã‚‰ is a particle and means from. Quiz Translate into Japanese. Check your answers at the end of the lesson.(1) Im from Japan.(2) Im from England. Here are some vocabulary for the names of the countries.   Nihon Japan Ingurando England Amerika America Itaria Italy Chuugoku China Kanada Canada Doitsu Germany Mekishiko Mexico Furansu France Oosutoraria Australia Click here to learn how to write the names of the countries in katakana. Expressing the nationality is easy. Just put jin (ä º º) (which means person or people) after the name of country.   Nihon-jin Japanese Amerika-jin American Kanada-jin Canadian Answers for the Quiz(1) Nihon kara desu. æâ€" ¥Ã¦Å" ¬Ã£ â€¹Ã£â€šâ€°Ã£  §Ã£ â„¢Ã£â‚¬â€š(2) Igirisu kara desu. ã‚ ¤Ã£â€š ®Ã£Æ' ªÃ£â€š ¹Ã£ â€¹Ã£â€šâ€°Ã£  §Ã£ â„¢Ã£â‚¬â€š