Case Study Nestle - Free Essay Example

Sample details Pages: 4 Words: 1258 Downloads: 9 Date added: 2017/06/26 Category Marketing Essay Type Analytical essay Did you like this example? Case Study Report à ¢Ã¢â€š ¬Ã¢â‚¬Å" Nestle Introduction: The case study on the multinational company à ¢Ã¢â€š ¬Ã¢â‚¬Å" Nestle, which happens to be a FMCG global giant reveals the strategies and the well designed plans of the company wherein it tries to shift its image from a food company to that of a nutrition health and welfare company. The moto of the company which has been that of good food, good life is further extended where the company looks forward to enter the arena of health and nutrition products that will encompass products such as infant food, diet food and also that of healthcare products. In the process we see that the company in its process of diversification of its products have also at times failed to achieve its targets. Don’t waste time! Our writers will create an original "Case Study: Nestle" essay for you Create order However the general structure of the company happens to be large enough to help the company maintain its position as the leading healthcare company in world with some of the most noted and successful brands. Main Discussion: The case study reveals the well calculated plans of he company Nestle where it had made conscious efforts which would change its very image in the market. It has been reflected through the case study that the then ongoing image where Nestle happened to be a leading brand worldwide in the field of food products looked forward to enter the field of the healthcare food products and also dominate the market in the coming span of time. Hence Nestle soon embarked upon a marketing strategy through it could extensively change its image and develop an image of a nutrition, health and welfare fostering company through the tool of its products. Hence quite clearly Nestle set forward to ake up various measures to effect the same. In the process Nestle did and tried a n umber of different tactuc to achiev the same. It changed the composition of its products by eliminating excess of sugar and salts and fats and by incorporating more healthier nutrients in its products. Once again we also see that Nestle embarked upon a method or business pattern of a large number of acquisitions. Through these acquisitions Nestle tried to buy over certain reputed names of the healthcare product industry and enter the arena on a global scale. It made some of very huge investments in the process of these mergers and acquisitions. In this context one point that can be mentioned which could have been a pressing concern for the company especially during the years that immediately preceded the financial crisis era. The case study reveals that in the year 2005 Nestle did make a drive for the market of the healthcare products nutrition food, which was when the company had to make some huge investments. However as even mentioned by the experts the company could not expect an y immediate returns or profits from these investments. In fact the company had to struggle considerably to push the volume of its sales and face a stiff competition from the already existing big layers of the said industry. Another point that happens to be an addition to the mentioned point is that in the effort of being a world player in the NHW segment the company did make huge and well diversified investments. This also could have posed a challenge to the company especially during the recession period. In fact we also see that as mentioned by the then CEO Bulcke, maintaining the company position in those challenging times happened to be quite critical. In those time we see that the company had taken a strategy that tried to maintain its market index and also increase the sales and business volume as far as possible. In fact we do see that in the strive of being a world renowned NHW segment company and of changing the brand image of the company, the management of the company ha d invested heavily on various measures of entering the industry of NHW and of fortifying the market position of the company in the said industry segment. In comparison to the same not as an aggressive stand was taken by the company in boosting its sales vigor and of taking an equally dynamic marketing endeavors. As result we see that the company even failed to achieve its said initial targets which it had set for itself when it entered the NHW sector. Once again we also see that the company at least to some extent did digress away from its path of being a NHW company, when it also bought over some fast food chain. This is company said was a calculated measure since it could not do away with the strategy of being a diversified company. However the company did induce certain health measures in to the fast food items and did incorporate some healthy items into the menu preparations. It can be said that the mission of the company happened to be of providing its customers with a go od taste and a healthy life style through its products. To implement the same to an excelled level and to make mark in the market in the longer run the company did embark upon this journey of entering the health and nutrition products. In doing so we see that the company was faced with a serial of advantages that arose from its strengths and also disadvantages that arose from its weaknesses. In the following part of the discussion we take a look at both of the considerations: Strengths: The company that is Nestle happens to be a big name which ensures that the brand already has an acknowledgment in the market and the consumers or the retailers does not need to be briefed regarding the profile of the company. This facet was a particular strength of the company that enabled certain percentage of market penetration. The company had enough capital power which could enable the company to indulge into strategies of acquisition and of elaborate RD endeavors. Nestle was already into the food industry, which gave it considerable leverage. Weaknesses: The company went into a very elaborate process and method of acquisition and mergers which definitely ate into a considerable amount of the financial resources of the company. This could have posed a challenge during the financial crunch period. Nestle in its strive to be a world leader in the arena of the NHW sector did not put enough stress on the marketing part, which led to loos of target achievement. It did pose a contradictory figure when the brand bought over fast food item chains. It helped its critics criticize its image as a NHW company. Conclusion: Quite surely the strategy of Nestle to enter the NHW sector was a well tailored plan that will yield high returns in the future, nevertheless a more profit oriented endeavor could have helped the company overcome its revenue issues that did surface during its transition phase. Recommendation: It could be recommended to the company that the brand instead of trying various products in the NHW field could single out a more streamlined array of products in which the company will try concentrate during its initial period of entering the NHW industry or market segment. This would also help the company streamline its marketing procedure and the company can adopt more aggressive marketing endeavors that will help the company achieve better sales volumes. With time these returns could again be profitably used in the RD endeavors that will help the company come up with better and improved brands and also at the same point establish itself as a global ,market leader.

The Organization, Christian Business Leaders - 1416 Words

Our organization, Christian Business Leaders (CBL), welcomes all majors and strives to bring students together under one common purpose: To foster a Christ-centered organization that encourages service through Christ and leadership in business. No matter the student s major, he or she will take part in a business process, from creating a resume to interviewing for a job to working with executives in the corporate world. We believe that our Christian values should be incorporated into everything we do, which includes these business processes. Christian Business Leaders has been able to help students understand how to apply their values in the job search and workplace. Our organization has hosted numerous business speakers, including high†¦show more content†¦Adrian was a fantastic speaker. He focused on his life story, which included stories about tough times, resulting in part because of a difficult speech impediment he has to overcome daily. Adrian Peterson s story was so amazing because he overcame adversity, which instilled values and characteristics in him that every person should have. More specifically, he reached his goals through faith, motivation, and hard work. He was truly inspiring, and made a lasting impact on ISU, through an event hosted by Christian Business Leaders. Another influential speaker was Gil Fonger. Mr. Fonger is a charismatic leader, who spoke to us about his life experiences in business and his faith journey. Mr. Fonger’s event was named â€Å"Leading with Values in Today’s World.† In addition, Christian Business Leaders donated to Marklund, which is a home for adults and children with profound disabilities. The money we donated helped with Marklund’s Children Home. Students walked away from this event encouraged in their faith and with more knowledge on how they can incorporate that faith into their future careers. The first meeting that CBL held during the spring semester was entitled, â€Å"A New Look on Leadership Through Christ† presented by the President and Founder of Income Store and Today’s Growth Consultant, Ken Courtright, on January 13th. During this event, Ken was able to speak about something he was never able to speak publicly about: his faith during his career. Ken

Efficient Building Services Free Essays

string(88) " specification of the air conditioning The air status is designed to let for DE system\." EFFICIENT Building Services Introduction The freshly constructed T2 Inspection Facility is located within Dubai’s Jebel Ali Port‘s Container Terminal 2. The edifice has five chief installations including particular review installation, detained stuff warehouse, Canis familiaris pace, usage review installation, and municipality review installation. The edifice was completed in the twelvemonth April 2013. We will write a custom essay sample on Efficient Building Services or any similar topic only for you Order Now The review installation is used for general review of lading come ining or go forthing the state. It has a 1.35-meter steel platform from the finish floor degree associated with dock leveler with a hinged lab isolation platform ( LIP ) concrete incline. The installation has hot rolled subdivisions with aluminum roof cladding scaling a tallness of 8.15 metre. Besides, the review installation has an opaque aluminum fencing around it with a tallness of 2 metres from the top of the platform. The detained stuff installation is to keep stuffs illicitly transported through the airdrome. The detained stuff warehouse occupied the land and first floors. It has a medium coating with ceramic flooring tiles for office country. The floor and wall tiles in wet countries have sixty square inch ceiling. Internal wall are painted with washable emulsion pigment for easiness in cleansing. Like the review installation, it has a platform with a tallness of 1.35 metre from finish floor degree associated with dock leveler with hinged LIP platform size concrete incline and concrete stairss. It besides has steel construction with a built up country of 732.0 m2and entire tallness of 9.20 metre, hot rolled subdivisions with aluminum roof facing and vision panels at roof. Besides, the installation has a hydraulic lift and steel stairway to ease entree to the edifice. The installation has a block walls for office, larder and lavatories. The Canis familiaris pace has a built up country of 65.70 m2and entire tallness of 5.35 metre. It has a medium coating with ceramic flooring tiles for dry countries with 60 square inches ceiling tiles. The floor and wall tiles for wet countries have sixty square inches H2O opposition ceiling tiles. The internal walls are coated with washable emulsion pigment while the exterior lifts and sunning zones are coated with epoxy pigment. The imposts review installation has a 1.35-meter platform from finish floor degree associated with dock leveler with hinged LIP platform size and concrete inclines. The installation has an office edifice with a built up country of 515 m2and entire tallness of 5.4 metre with hot rolled subdivisions with strengthened concrete slab. The floors have a medium coating with ceramic flooring tiles for dry countries the same size as the other installations ( 60 square inches ) . Wet countries have H2O immune tiles. The installation has block walls with washable emulsion pigment for internal walls. To heighten the lighting of the edifice, the roof has aluminium cladding with vision panels. The municipality review facility’s office edifice has a built up country of 800 m2and entire tallness of 5.0 metre. It has hot rolled subdivisions with strengthened concrete slab. Medium finish with ceramic flooring tiles for dry countries with 60X60 false ceiling tiles, floor A ; wall tiles for wet countries with 60X60 H2O opposition false ceiling tiles. It besides has block walls with washable emulsion pigment for internal walls. Main installations offered in the edifice Electrical system The edifice has a substation providing low electromotive force electricity into the edifice. It has one low electromotive force panel with seven Sub Main Distribution Boards. The system has on capacitance bank and eight poles light. It besides has backup generator for supplying electricity in times of breaks in brinies electricity. The electrical plants comply with the ordinances of Dubai Electricity and Water Authority ( DEWA ) ordinances. The edifice has particular LED lighting through all its installations that complies with CIBSE criterions. The country around the edifice has 30-Meter high masts that light the full location. The masts are equipped with adjustable metal halide visible radiations. Besides, the masts have supports on the lantern ring for IT entree point and security cameras. The edifice besides has power, telephone and information web canals that serve the building’s needs. The electrical canals step 150mm, telephone steps 100 millimeter, informations canals measure 100mm while security camera ducts step 100mm. Notably, power, and telephone and information web connexions to all installations in conformity with criterions laid down by the governments. Air conditioning and airing The edifice has a functional air airing system that complies with the American Society of Heating, Refrigerating, and Air-Conditioning Engineers ( ASHRAE ) . All stuffs used in the edifice were sourced from certified makers. The stuffs comply with international specifications. The edifice is fitted with air conditioning equipment complete with window and wall fumes canals. The system has an automatic shutter to maximise the indoor air quality. The bringing pipes are made of insulated Cu. The refrigerating pipes run on the roof and have a metal covered tray to cut down heat addition from the environment. The air conditioning in the edifice comprises of 2 fresh air-handling units and 13 fumes fans. The system besides has a cosmetic split unit. A thermoregulator separates the split unit and the fresh air-handling unit. The FAHU runs continuously but is times to close down after having a fire dismay signal. The FAHU has an outside air and fumes dampers that remains unfastened when the system is running. These dampers stop four seconds after the supply fan Michigans. The AC system in the edifice can present a broad temperature scope with comparative easiness of accommodation. The system besides occupies small infinite largely in the ceiling. The system’s heat recovery option besides conserves energy good as it recovers most of the heat from exhaust pipes. However, dehumidification in these systems is non as efficient given that the edifice is near a big H2O organic structure. The system is besides comparatively expensive compared to other systems and necessitate expensive care over clip. It is besides comparatively noisy ( Huchtemann A ; Muller, 2014, p.23 ) . Mechanical specification of the air conditioning The air status is designed to let for DE system. This is to let the grading of the air conditioning system to cover more room in instance of enlargement or alteration of internal design. In add-on, the air conditioning system supplies treated fresh air to all suites. The exhaust pipes will hold a heat recovery mechanism to retrieve heat from the exhaust air in cold times. The Inspection bays besides have hall have air conditioning and air drapes to maximise user experience. The detained stuff warehouse has forced airing to coerce air deep into the installation ( Joo A ; Liu, 2001 ) . Water supply and drainage The edifice has equal fresh H2O supply to all its floors. In add-on, the edifice has three Grass Reinforced Panel keeping armored combat vehicles with a set of electrical pumps. The armored combat vehicles store as much H2O as possible for usage in times of deficit. Water is heated utilizing 14 H2O warmers situated at assorted locations in the supply system. Storm H2O is drained through 22 soak ways designed to suit as much H2O as possible. The soak ways are designed in a aslant place to let for easy flow of H2O into the chief drain. Fire system The edifice has an belowground fire pipe system that is lined by cement. The pips are coated with bitumen and are made of malleable Fe in line with American Water Works Association criterions ( AWWA ) . The edifice has an A/G RCC H2O armored combat vehicle to hive away H2O as required by the relevant ordinances. In add-on, the TSE irrigation pipe extends from bing pipes from the next secret plan. Ramps, stairwaies and Elevators The edifice has luxuriant entree installations including inclines, stairwaies and lifts. These are stationed at strategic topographic points in the edifice to ease entree to the other degrees ( Allen A ; Iano, 2008 ) . Most of the entree paths in the edifice are through inclines and stairwaies. However, lifts are available for usage unit of ammunition the clock and are powered by electrical motors. They contribute well to electrical ingestion in the edifice. Other Systems The edifice has a assortment of systems that increase the edifices atmosphere including exigency lighting, telephone systems, informations lines, photocopiers and other office machinery. These systems enhance the usage of the edifice including disposal and review services. These public-service corporations consume an estimated 5 % of the edifices electricity. Administration Command Center The edifice has a cardinal bid centre. This electronic platform integrates communicating and control system in the full edifice to a cardinal location for easiness in commanding and communicating ( Indraganti, et al. , 2014 ; Shah, Prajapti A ; Patel, 2012, p.10 ) . The Centre ensures that activities in the assorted operational units are coordinated and incase of an exigency, the proper safety steps are implemented. The halfway Acts of the Apostless as a cardinal mention point for the direction of people, induction off procedures and direction of the systems. The system reduces running costs as a little staff staffs the cardinal bid. In peculiar, the bid centre manages the low electromotive force power systems, metering systems and security systems in the company. The centre besides oversees the smooth flow of operations among the assorted runing units of the terminus. Most significantly, the centre undertakes everyday preventative and disciplinary care processs to cut down possibil ity of accidents and malfunctions. Technical restrictions of the edifice The terminal 2 edifice was commissioned in 2013. The edifice boasts extremist modern installations and a beautiful coating. Compared to other edifices, the terminal 2 edifice has a better design and is more suitable for comfy usage and life. Most of the air and H2O supply canals are insulated to cut down energy loss o the environment. However, there are a figure of restrictions in its design and systems. To get down with, the edifice is non energy efficient. Energy costs of running the edifice are high. These include lighting and air conditioning. The design did non take into history factors such as possibility of natural illuming during daylight to salvage on energy costs. In add-on, the detained warehouse installation has a limited infinite and needs a batch of air circulation ensuing in monolithic usage of electricity ( Bonda A ; Sosnowchik, 2007, p.31 ) . In add-on, the edifice did non use equal green engineerings in the building and care of edifice installations. For case, the edifice uses electrical H2O warmers alternatively of tapping solar energy that is abundant in Dubai ( Nunnelly, 2008 ; Thomas, Zimmerman A ; Ott, 2011, p.14 ; Kats, et al. , 2008 ; Huchtemann A ; Muller, 2014 ) . Decision The T2 edifice was completed in the 2013 and has five chief installations including particular review installation, detained stuff warehouse, Canis familiaris pace, usage review installation, and municipality review installation. The review installation is used for general review of lading come ining or go forthing the state and has a tallness of 8.15 metre. The detained stuff installation holds stuffs illicitly transported through the airdrome and occupies the land and first floors. The Canis familiaris pace has a built up country of 65.70 m2and entire tallness of 5.35 metre and is used a meat for sniffer Canis familiariss. The imposts review has an office edifice with a built up country of 515 m2and entire tallness of 5.4 metre with hot rolled subdivisions with strengthened concrete slab. The municipality review facility’s office edifice has a built up country of 800 m2and entire tallness of 5.0 metre. It has hot rolled subdivisions with strengthened concrete ( Lee A ; Guer in, 2010 ) . The edifice has equal supply of fresh H2O to all its floors complete with storage armored combat vehicles. However, while the edifice boasts extremist modern installations and a beautiful coating, it lags behind modern design in energy preservation. The energy costs of running the edifice are high including lighting, warming and air conditioning. The design failed to see usage of natural illuming during daylight to salvage on energy costs. In add-on, the edifice uses electrical H2O warmers alternatively of tapping solar energy that is abundant in Dubai. Mentions Joo, I. , Liu, M. ( 2001 ) . Performance Analysis of Dual-Fan, Dual-Duct Constant Volume Air Handling Units. Cover Art:1stInternational Conference for EnhancedConstructing Operations- ICEBOTexas A A ; M University. 16-19 July. Accessed 9 February 2012 from the nexus hypertext transfer protocol: //repository.tamu.edu Nunnelly, R. ( 2008 ) . Design or operations issue? .Engineered System.Vol. 1. ( 1 ) :13. Shah, P. , Prajapti, D. Patel, M. ( 2012 ) . Overview of industrial filtration engineering and its applications.Indian Journal of Science and Technology[ online ] . Vol. 3. ( 10 ) . Thomas, Z. , Zimmerman, M. , Ott, A. ( 2011 ) . Next-Generation Building Energy Management Systems and Implications for Electricity Markets.U.S. Departmentof EnergyVol. 1. ( 14 ) . Accessed 9 February 2012 from the nexus hypertext transfer protocol: //www.osti.gov/bridge Bonda, P. , Sosnowchik, K. ( 2007 ) .Sustainable commercial indoor. New Jersey: John Wiley A ; Sons Kats, G. , Alevantis, L. , Berman, A. , Mills, E. , Perlman, J. ( 2008 ) The Cost and Financial Benefits of Green Buildings. Hoboken, New Jersey: John Wiley A ; Sons Inc. Allen, E. , Iano, J. ( 2008 ) . Fundamentalss of constructing building: stuffs and methods. Hoboken, New Jersey: John Wiley A ; Sons Inc. Lee, Y. , Guerin, D. ( 2010 ) . Indoor environmental quality differences between office types in LEED-certified edifices in the US.Building and Environment. Vol.45 ( 5 ) : 1104–1112 Indraganti, M. , Ooka, R. , Rijal, H. , Brager, G. ( 2014 ) . Adaptive theoretical account of thermic comfort for offices in hot and humid climes of India.Building and Environment.Vol. 74: 39–53 Huchtemann, K. , Muller, D. ( 2014 ) . Combined simulation of a deep land beginning heat money changer and an office edifice.Building and Environment.Vol. 73: 97–105 How to cite Efficient Building Services, Essay examples

The Australian Taxation Law Free-Samples-Myassignmenthelp.com

Question: Discuss about the Sections of the ITAA 1936 and ITAA 1997 and income tax rulings issued by the Australian Taxation Office. Answer: Introduction The Australian taxation office regulates and monitors the taxation system in the country. The taxation office determines whether an individual would be considered as the resident for the taxation purpose of not. To determine whether an individual is a resident for the tax purpose or not, it is important to understand the tax situation of the individual. The taxpayers have to pay the tax amount to the government, and it is used for the welfare of the citizens. The tax amount is calculated on the basis of the assessable income. The tax residency test helps to determine the resident of Australia for the tax purpose (Burrell McGinn, 2009). The case study analysis is based on the advising Peter Jones of his taxation residency status and calculation its assessable taxable income for the year ended. Comprehensive discussion The tax situation of an individual need to be understood before determining whether it is a foreign or Australian resident for the tax purpose. The tax residency depends on whether an individual is coming from or going to any country (Coleman et al., 2013). If you: You are generally: Temporarily leaving Australia and do not set up the permanent home in another country Considered a resident for tax purpose of Australia An oversees student who has enrolled in the course for more than six months in at an institution in Australia Considered as resident of Australia for tax purpose Visited in Australia, living and working in one location and taken steps to make home in Australia Considered as resident of Australia for tax purpose Visited in Australia and the individual for most of the time has traveled and worked in different locations all around Australia Considered as the foreign resident for the tax purposes. Traveled to Australia and resided their permanently From the date of departure, it would be considered as the foreign resident for the tax purposes If the foreign resident for the tax purpose should declare the tax return then income earned in the country Australia includes employment income, rental income, Australian annuities and pension and capital gains on the Australian assets (Deutsch, 2008). If an individual is an Australian resident for the tax purposes, then he or she has to declare all the income earned both internationally and in Australia on the Australian tax return. The primary test for the tax residency is known as the resident test. Thus, if an individual living in Australia than he or she would be considered as the Australian resident for the tax purpose and do not apply to the other tests of residency (Homburg, 2008). If an individual does not satisfy the test of residency, then he or she should be considered as the resident of Australia if the following statutory tests are satisfied: The domicile test: If the domicile is in Australia then the individual would be a resident of Australia. Under the domicile act 1982, an Individual acquires the choice of domicile in Australia, if the individual intends to make her or his home indefinitely in the country. The test of domicile is explained in the Taxation Ruling IT 2650 (Krever, 2007). 183-day test: If an individual present actually in Australia for more than a half the income year then he or she may be said as the constructive residence in the country and have no intention to purchase any residence. The commissioner determines and analyses the resident for tax purpose in the country (Robertson, 2008). The superannuation test: The test ensures than the government employees working in the overseas would be treated as the resident of Australia. Dual residency: It is also possible that a person can be the resident for tax purpose in two nations. In other words, it is said to be the dual residency and the fiscal authorities can apply to the complementary rules. It also states that the individual is no longer the resident in the past host nation or the country of origin. It does not mean necessarily that the individual in the resident in Australia. Basically it is considered as the most stressed part that the key problem of tax residency is very much depend on the individual circumstances, most of the Australian who leave the county with the intention of living on the foreign land for two or more years and make a home in foreign land are considered as the Non Resident from the key date of leaving. In the given case the client Peter Jones is a British architect made a god name in the field of the repurposing industrial building for residential purposes. In the year 2017, Peter joined Smith construction in the month of July (Thomas, 2010). The company offered inducement payment of $100000 which was paid on 15th July 207. The employment contract of the Mr. Peter is for 12 months which can be extended as per the nee and demand of the company. On 23rd September the company transferred Mr. Peter to Nez Zealand to guide a special project. The project deadline was for nine months and returned to office in the month of 12 June 2018.Peter rented the house in London at a rate of $2000 AUD per month. On July 7th as per the statement of income and expenditure from the real estate agent indicated for the year 2018 30th June. Reallocation allowance is off $5000 which helps cover the removal or storage of his householder impact on moving to the Australia. The company also pays Peter for monthly Telephone expense which is around $100 per month which on completion of one year stand around $1200. The Ozlotto lottery win leads to the extra income for Mr. Peter which is around $1 Million. Mr. Peter salary was $100,000 AUD. On the other hand, a key finding is that around 75% of his salary is earned while working in New Zealand (White, 2008). Other expense and income for Mr. Peter includes the following, $2500 in the registration fees for a conference on Australian designs which is considered to be offered by the industry specialist. $1500 course fee for certificate in Australian design which is offered by the Australian Institute of architect $50 to the magazine of Australian architecture $1500 to the southern cricket club $1500 to the hunter sports club The estimated tax on your taxable income is$24,947.00 Taxable income for Mr. Peter is considered to be the primary issues which are considered to be critical and is very much relying on the individual personal circumstances. However, it is not stressed to clarify the issues of the residency and the expats which are obtaining the suitable advice. A failure to determine and identify the issue, an individual, is considered as a resident of Australia for taxation purpose if he or she resided in the country for more than nine months i.e. 183 days. However, it is considered that the resident is differed from the normal sense as it is different from the domicile and nationality (Woellner, 2007). The situation as per the resident living in Australia, the Australia tax office (AT) aspect in term of residency is covered which throw light on the given question. Application of compressive discussion In the given case study, Peter Jones is the British architect and made his name in the field of the repurposing the industrial buildings for the residential purposes. Smith constructions an Australian company approached Peter and employed Peter. Peter is the resident of England and arrived in Australia in order to take up the full-time employment as the designer with the organization. The contract of employment is 12 months. Peter has his own house in England, and a house was rented in Australia (White, 2009). If possible, Peter intends to live in Australia. Peter is transferred to the office in New Zeeland in order to assist in the special project. According to the Australian law, Peter would be considered as the foreign resident for tax purpose. Thus, he has to pay tax as per the Australian taxation law. The rules and regulations need to be followed as per the law. To work in Australia, Peter has a visa that allows him to work there. An individual is coming to Australia for working purpose then it would have considered as foreign resident for the work purpose. The residency issue can be complicated and much dependent on the situation of the individual. An individual is the resident of Australia for the tax purpose if she or he resides in Australia. An individual has no intention to live permanently in the country and found to reside there, and the relative shortness and length of their stay in the country is not decisive. The taxation office shows regulate and monitors the tax rules and regulations. The residency test provides that whether an individual resides in Australia or not depending on the situation (Withers, 2007). The taxable income and their respective criteria are given in the below table which helps to provide a clear and precise idea about the individual income tax rate which helps to calculate the taxable income for Mr. Peter for the given the year 2018 (Woellner, 2013). Taxable Income Tax on this income 0 - $18200 0 $18201 - $37000 19 cent for $1 over $18200 $37,001 -$87,000 $3,573 plus 32.5c for each $1 over $37,000 $87,001 -$180,000 $19,822 plus 37c for each $1 over $87 000 $180,001 and over $52,2322 plus 45c for each $1 over $180,000 Source: https://www.ato.gov.au/rates/individual-income-tax-rates/ Salary = $100000 annually Tax Year= 2017 Superannuation = 9.5 % 2016 - 2017 Weekly Fortnightly Monthly Annually Pay $1,410.08 $2,820.15 $6,110.33 $73,368.00 Taxable Income $1,923.08 $3,846.15 $8,333.33 $100,000.00 Superannuation * [$182.69] [$365.38] [$791.67] [$9,500.00] Total Taxes $513.00 $1,026.00 $2,223.00 $26,632.00 Income Tax $474.54 $949.08 $2,056.33 $24,632.00 Medicare1 $38.46 $76.92 $166.67 $2,000.00 Conclusion The Australia Taxation law determines whether an individual would be considered as a resident of Australia for tax purpose or not. In the given case study, Peter has arrived in Australia for work then he should be considered as the foreign resident for the tax purpose. The government of any country regulates and monitors the rules and regulations as per the law. The citizen of the countries has to follow these rules and regulations (Woellner, 2005). References Burrell, D., McGinn, J. (2009).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. Coleman, C., Hart, G., Bondfield, B., McKerchar, M., McLaren, J., Sadiq, K., Ting, A. (2013).Australian tax analysis. Pyrmont, N.S.W.: Thomson Reuters (Professional) Australia Limited. Deutsch, R. (2008).Australian tax handbook. Pyrmont, N.S.W.: Thomson. Homburg, J. (2008).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. Krever, R. (2007).Australian taxation law cases 2007. Pyrmont, N.S.W.: Lawbook. Robertson, P. (2008).Australian master tax guide 2008. Sydney: CCH Australia. Thomas, G. (2010).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. White, R. (2008).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. White, R. (2009).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. Withers, B. (2007).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. Woellner, R. (2005).Australian taxation law 2006. Sydney, N.S.W.: CCH Australia. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia. Woellner, R. (2007).2007 Australian taxation law. North Ryde, N.S.W.: CCH Australia.

Nia Mack Essays (160 words) - Oliveira, Mesquita,

Nia Mack Period 2 http://www.bbc.com/news/world-latin-america-39813733 May 4, 2017 Brazil jailed eight men for planning attacks on the 2016 Olympics and for using the internet to promote ISIS. The men were arrested in August shortly after the games ended and after the FBI alerted Brazilian authorities. The ring leader, Leonid El Kadre de Melo, has been given a prison sentence of 15 years. The other men have been jailed for five to six years. The group had been sharing "bomb-making videos" online and via messaging apps. The men were not part of ISIS but tried to contact the group. Originally, 15 people were arrested. Seven suspects were later released, but the other eight were tried under Brazil's new anti-terrorism legislation. The six men jailed for six years are Alisson Luan de Oliveira, Oziris Moris Azevedo, Levi Ribeiro de Jesus, Israel Pe dra Mesquita, Hortencio Yoshitake, and Luis Gustavo de Oliveira.

Karl Doenitz - Bio of World War II German Naval Commander

Karl Doenitz - Bio of World War II German Naval Commander The son of Emil and Anna Doenitz, Karl Doenitz was born at Berlin on September 16, 1891. Following his education, he enlisted as a sea cadet in the Kaiserliche Marine (Imperial German Navy) April 4, 1910, and was promoted to midshipman a year later. A gifted officer, he completed his exams and was commissioned as an acting second lieutenant on September 23, 1913. Assigned to the light cruiser SMS Breslau, Doenitz saw service in the Mediterranean in the years prior to World War I. The ships assignment was due to Germanys desire to have a presence in the region following the Balkan Wars. World War I With the commencement of hostilities in August 1914, Breslau and the battlecruiser SMS Goeben were ordered to attack Allied shipping. Prevented from doing so by French and British warships, the German vessels, under the command of Rear Admiral Wilhelm Anton Souchon, bombarded the French Algerian ports of Bà ´ne and Philippeville before turning for Messina to re-coal. Departing port, the German ships were chased across the Mediterranean by Allied forces. Entering the Dardanelles on August 10, both ships were transferred to the Ottoman Navy, however their German crews remained aboard. Over the next two years, Doenitz served aboard as the cruiser, now know as  Midilli, operated against the Russians in the Black Sea. Promoted to first lieutenant in March 1916, he was placed in command of an airfield at the Dardanelles. Bored in this assignment, he requested a transfer to the submarine service which was granted that October. U-boats Assigned as a watch officer aboard U-39, Doenitz learned his new trade before receiving command of UC-25 in February 1918. That September, Doenitz returned to the Mediterranean as commander of UB-68. A month into his new command, Doenitzs u-boat suffered mechanical issues and was attacked and sunk by British warships near Malta. Escaping, he was rescued and became a prisoner for the wars final months. Taken to Britain, Doenitz was held in a camp near Sheffield. Repatriated in July 1919, he returned to Germany the following year and sought to resume his naval career. Entering the Weimar Republics navy, he was made a lieutenant on January 21, 1921. Interwar Years Shifting to torpedo boats, Doenitz progressed through the ranks and was promoted to lieutenant commander in 1928. Made a commander five years later, Doenitz was placed in command of the cruiser Emden. A training ship for naval cadets, Emden conducted annual world cruises. Following the re-introduction of u-boats to the German fleet, Doenitz was promoted to captain and given command of the 1st U-boat Flotilla in September 1935 which consisted of U-7, U-8, and U-9. Though initially concerned about the capabilities of early British sonar systems, such as ASDIC, Doenitz became a leading advocate for submarine warfare. New Strategies and Tactics In 1937, Doenitz began to resist the naval thinking of the time which was based on the fleet theories of American theorist Alfred Thayer Mahan. Rather than employ submarines in support of the battle fleet, he advocated for using them in a purely commerce raiding role. As such, Doenitz lobbied to convert the entire German fleet to submarines as he believed that a campaign dedicated to sinking merchant ships could quickly knock Britain out of any future wars. Re-introducing the group hunting, wolf pack tactics of World War I as well as calling for night, surface attacks on convoys, Doenitz believed that advances in radio and cryptography would make these methods more effective than in the past. He relentlessly trained his crews knowing that u-boats would be Germanys principal naval weapon in any future conflict. His views frequently brought him into conflict with other German naval leaders, such as Admiral Erich Raeder, who believed in the expansion of the Kriegsmarines surface fleet. World War II Begins Promoted to commodore and given command of all German u-boats on January 28, 1939, Doenitz began to prepare for war as tensions with Britain and France increased. With the outbreak of World War II that September, Doenitz possessed only 57 u-boats, only 22 of which were modern Type VIIs. Prevented from fully launching his commerce raiding campaign by Raeder and Hitler, who desired attacks against the Royal Navy, Doenitz was forced to comply. While his submarines scored successes in sinking the carrier HMS Courageous and the battleships HMS Royal Oak and HMS Barham, as well as damaging the battleship HMS Nelson, losses were incurred as naval targets were more heavily defended. These further reduced his already small fleet. Battle of the Atlantic Promoted to rear admiral on October 1, his u-boats continued attacks on British naval and merchant targets. Made a vice admiral in September 1940, Doenitzs fleet began to expand with the arrival of larger numbers of Type VIIs. Focusing his efforts against merchant traffic, his u-boats began to damage the British economy. Coordinating u-boats by radio using encoded messages, Doenitzs crews sank increasing amounts of Allied tonnage. With the entry of the United States into the war in December 1941, he commenced Operation Drumbeat which targeted Allied shipping off the East Coast. Beginning with only nine u-boats, the operation scored several successes and exposed the US Navys unpreparedness for anti-submarine warfare. Through 1942, as more u-boats joined the fleet, Doenitz was able to fully implement his wolf pack tactics by directing groups of submarines against Allied convoys. Inflicting heavy casualties, the attacks caused a crisis for the Allies. As British and American technology improved in 1943, they began to have more success in combating Doenitzs u-boats. As a result, he continued to press for new submarine technology and more advanced u-boat designs. Grand Admiral Promoted to grand admiral on January 30, 1943, Doenitz replaced Raeder as command-in-chief of the Kriegsmarine. With limited surface units remaining, he relied on them as a fleet in being to distract the Allies while focusing on submarine warfare. During his tenure, German designers produced some of the most advanced submarine designs of the war including the Type XXI. Despite spurts of success, as the war progressed, Doenitzs u-boats were slowly driven from the Atlantic as the Allies utilized sonar and other technology, as well as Ultra radio intercepts, to hunt down and sink them. Leader of Germany With the Soviets nearing Berlin, Hitler committed suicide on April 30, 1945. In his will he ordered that Doenitz replace him as the leader of Germany with the title of president. A surprise choice, it is thought that Doenitz was selected as Hitler believed that the only the navy had remained loyal to him. Though Joseph Goebbels was designated to be his chancellor, he committed suicide the next day. On May 1, Doenitz selected Count Ludwig Schwerin von Krosigk as chancellor and attempted to form a government. Headquartered at Flensburg, near the Danish border, Doenitzs government worked to ensure the loyalty of the army and encouraged German troops to surrender to the Americans and British rather than the Soviets. Authorizing German forces in northwestern Europe to surrender on May 4, Doenitz instructed Colonel General Alfred Jodl to sign the instrument of unconditional surrender on May 7. Not recognized by the Allies, his government ceased to rule after the surrender and was captured at Flensburg on May 23. Arrested, Doenitz was seen to be a strong supporter of Nazism and Hitler. As a result he was indicted as a major war criminal and was tried at Nuremberg. Final Years There Doenitz was accused of war crimes and crimes against humanity, largely relating to the use of unrestricted submarine warfare and issuing orders to ignore survivors in the water. Found guilty on charges of planning and waging a war of aggression and crimes against the laws of war, he was spared the death sentence as American Admiral Chester W. Nimitz provided an affidavit in support of unrestricted submarine warfare (which had been used against the Japanese in the Pacific) and due to the British use of a similar policy in the  Skagerrak. As a result, Doenitz was sentenced to ten years in prison. Incarcerated at Spandau Prison, he was released on October 1, 1956. Retiring to Aumà ¼hle in northern West Germany, he focused on writing his memoirs in entitled Ten Years and Twenty Days. He remained in retirement until his death on December 24, 1980.

Health and Wellbeing {physical fitness in adult from ages 28-40 years} Research Paper

Health and Wellbeing {physical fitness in adult from ages 28-40 years} - Research Paper Example Fortunately, not one wants or dreams to be sick in one-way or another, it is therefore everyone’s responsibility to create physical fitness schedules with qualified coaches or on their own. The ability to manage small and easy jogging sessions goes a long way in helping him adapt and increase his health and well being levels, and later do exercises that are more complex. This paper explores the importance of physical fitness in maintaining health and well being standards among the youth and elder people of between 28-40 years. It explains some of the practical fitness exercises that one can engage in to maintain his positive health status and well-being. Well being is an important state of the body that should be maintained by everybody irrespective of their age and other factors. Well being cannot merely be taken as the absence of disease or illness, as many people perceive it to be; instead, it is described as a complex combination of a person’s physical, mental, emotional as well as social health factors. Well being cannot be described as how a person feels about himself or herself, but how he takes considerable steps in ensuring that he is at peace with himself in his environment. For this reason, it is important that a person understands the particular requirements and factors to consider in maintaining his well-being. Health on the other hand refers to the state of absolute physical, mental as well as social well-being; in this case, it is not necessarily the absence of disease or infirmity in one’s body system. A person’s health status is largely determined by a multitude of various social, economic as well as cultural factors, in this case, people who live in a similar community or environment or those of a certain age bracket can have vastly different chances of good health. Sometimes, a person

None Research Paper Example | Topics and Well Written Essays - 1750 words

None - Research Paper Example This paper will present several principles of the Food Ethics, possible criticism for this approach as well as refutation of it. First of all, it would be highly important to provide a general perspective on the issue. Thus, one would not make a mistake pointing out that among the food that people consume there are certain groups of products that are different from others. For example, if pigs have been domesticated from numerous centuries and the production of their meat has been developed in great detail, there are some animals which are also consumed, but their meat or other parts of the body have been introduced to the people relatively recently. In addition to that, some meat might come from the animals the population of which is far less than the one of pigs or cows. Finally, the development of the science has brought up a new category of food which consists of Genetically Modified Organisms. So, the primary question focuses on the idea whether people have a moral duty to support certain food. Since the above mentioned question lies in the realm of Ethics, it would be logical to use several Ethical Theories than are relevant in this case. The first approach that is able to provide an answer to this problem is the Kantian Ethics. Thus, according to it, people should be considered to be responsible for the preserving of the wildlife as well as fragile ecosystems around the world and, therefore, they should never consume flesh of the animals that are endangered. In addition to that, since food that is made of Genetically Modified Organisms might be harmful to the bodies of the people, it should not be introduced to the market in any form. However, a completely different approach is presented by the Utilitarian Ethics. Indeed, it argues that there is no problem in eating meat of the endangered animals or the meat that was produced in a cruel way as long as it pleases the people and they are able to cope with the consequences of it.

How has the internet and social media changed our society Essay

How has the internet and social media changed our society - Essay Example This research will begin with the statement that the internet and social media has played a great part in transforming people’s life and making it be much easier and worth living it. In about 20 years ago, very few people had ever heard of the name internet if there were any. In 1991, if a person was asked to say what a domain name is, they could have looked at the one asking in a blank face. All that has changed since the internet was discovered. People use the internet services each and every day in their activities, which include online banking and communicating with their friends. Social media was launched about nine years ago. Social media has also changed the way people live to a better way since people can share their problems with their friends and get comfort and encouragement. The Internet can be considered as one of the greatest inventions that have been witnessed in our generation. This has prompted some people to claim that the internet has ushered in an important new revolution which they claim that is as important as the industrial revolution. The Internet has altered the way people communicate with each other, how people shop and how they get their information. The internet influence has spread far beyond the online world confines which have affected many aspects of the lives we live. One of the main ways the internet has transformed our lives is by giving us an access to any information that we need. It has helped in opening up a world of possibilities where information can be shared. Before internet was invented, students had a lot of difficulties doing their research since they had to do it in the library. That is not the case in the internet era since the information that the students want is right at their fingertips. There are search engines in the interne that have ready information that the students and other researchers look for. These search engines includes Google and Yahoo search engines (Golden 2010). The Google website is on e of the most successful sites which tend to be the most visited site and the leader in a market that is very competitive. Google has a big coverage and a high speed of results that makes it easier for the researchers. Internet has made the world to be seen as a global village. Internet has helped in eliminating communication barrier that is caused by geographical distance (Golden 2010). Through the social media sites, one can have friends from all over the world, from as far from Zimbabwe to China. Internet has also helped in growing of businesses. This is by having devices like the dedicated serves which allows the offices to remain connected every time. It has also made shopping easier which can nowadays been done online (Lyn Gorman and David McLean,2009). This has made the whole world to look like a normal shopping mall, where someone can buy dresses from Paris and designer shoes from London. Internet has also made banking easier, where one can bank online and manage their finances without having to go to the banking hall each and every time they need the banking services. In early days, searching for jobs was a difficult task where one could only find jobs from the local newspaper and the recruitment agencies (Dijck 2013). . This has however changed thanks to internet as one can now search for jobs online. Talking of jobs, internet has helped many people by giving them an opportunity to work on the comfort of their homes. This is through the online jobs where one can earn with their pajamas on. This is an easier way to work, where one becomes his or her own boss, meaning that they do not experience the wrath of the bosses as other workers do. However, the greatest gift that is brought by the revolution that internet has experienced is education, where a person can learn everywhere by having online classes (Golde

Pathophysiology Underlying Pernicious Anaemia Biology Essay

Pathophysiology Underlying Pernicious Anaemia Biology Essay The following essay explores the pathophysiology underlying pernicious anaemia, with reference to primary sources. In order to fully understand the pathophysiology of pernicious anaemia, normal physiology is also discussed. With this in mind, contemporary treatments and management strategies that are currently in place are then critically appraised using the latest literature. Pernicious anaemia, typically seen in the over 60s, is the most common type of megalobastic anaemia and is usually attributed to the end stage of type A chronic atrophic (autoimmune) gastritis, which in turn leads to Vitamin B12 (cobalamin) deficiency (Toh et al., 1997). Autoimmune gastritis and pernicious anemia are common autoimmune diseases with respective prevalences of 2 and 0.15-1% in the general population (De block et al, 2008). It only manifests once all cobalamin stores (from the liver) have been depleted. Fundamentally, pernicious anaemia results from a lack of intrinsic factor (IF), which is a glycoprotein required for the absorption in the gastrointestinal tract of dietary sources of cobalamin (Toh and Alderuccio, 2004). Pernicious anaemia presents with a vast spectrum of signs and symptoms, including glossitis, generalised weakness, parasthesia, weight loss, infections, nausea, confusion and an unsteady gait. On a long term basis, patients are predisposed to gastric cancer. Haematologically, erythrocytes are normochromic and megalobastic (mean corpuscular volume is increased above 80-95fl in adults (Hoffbrand and Proven, 1997)). The condition is more common in females and is also thought to be more common in people with blood group A. In addition, those with a family history of pernicious anaemia are at an increased risk, along with people suffering from other autoimmune diseases such as Addisons disease (Hoffbrand and Proven, 1997). A more thorough understanding into the pathophysiology of the disease will enable contemporary treatment and management of the disease to be critically appraised. Martens et al., (2002) explain that under normal circumstances, cobalamin is vital for nuclear maturation and DNA synthesis in erythrocytes by means of catalysing the action of methionine synthase and R-methylmalonyl-CoA mutase. Vitamin B12 cannot be synthesised by the body therefore dietary intake is essential. It is stored in the liver (2-5mg), and recommended daily amounts are 2-5ÃŽÂ ¼g (Malouf and Areosa, 2003). The pathway for absorption of dietary cobalamin is vital in maintaining hepatic stores. According to Berne et al. (2004), it takes four hours for cobalamin to appear in the blood following ingestion and peak plasma levels occur 6-8 hours after a meal. Andres et al., (2004) describe the metabolic pathway of cobalamin following ingestion. In short, cobalamin ingested in the diet is bound to animal protein which is released upon contact with pepsin and hydrochloric acid. Meanwhile, parietal and salivary cells release R-Protein which binds to the free cobalamin. Intrinsic factor is also released by parietal cells but this has a weaker affinity to cobalamin than R-Protein. The release of intrinsic factor by parietal cells is mediated by histamine, acetylcholine and gastrin which are physiological agonists of hydrochloric acid secretion (Berne et al., 2004). Pancreatic enzymes degrade both biliary and dietary cobalamin-R protein complexes. This releases free cobalamin, allowing it to bind with intrinsic factor. In the brush border of the ileum the intrinsic factor cobalamin complex attaches to mucosal cell receptors (cubilin) (Andres et al., 2004). Free intrinsic factor does not compete for binding, whilst free cobalamin is not recognis ed by cubilin (Berne et al., 2004). This highlights the importance of intrinsic factor. The cobalamin binds to transport proteins (transcobalamin I, II and III). Attached to the transcobalamin, the cobalamin is then transported systemically via the portal system. Absorption into the ileal cells occurs by means of receptor mediated endocytosis of the transcobalamin-cobalamin complex. The cobalamin is then separated from the transport protein and converted into one of two coenzymes, methylcobalamin and adenosylcobalamin. It should also be noted that passive diffusion of cobalamin occurs at a rate of 1.2% of that absorbed, across the small bowel (Nyholm et al., 2003). Once metabolised it then acts as a cofactor and coenzyme for DNA synthesis, methione synthesis from homocysteine and conversion of propionyl into succinyl coenzyme A from methylmalonate (Andres et al., 2004). As discussed above, cobalamin is essential for DNA synthesis. Inhibition of DNA synthesis in red blood cells results in the formation of fragile megaloblastic erythrocytes. In addition to this, symptoms involving the nervous system, such as parasthesia occur as a result of demyelination of neurones (Malouf and Areosa, 2003). In order to analyse treatments in place, the pathophysiology of pernicious anaemia will now be discussed. Much of the evidence surrounding pernicious anaemia connects it to autoimmune chronic gastritis. Later symtoms such as parasthesia are directly as a result of cobalamin deficiency. The lack of intrinsic factor required for the absorption of cobalamin is as a result of loss of parietal cells and antibodies towards both intrinsic factor and the parietal cells (Toh et al., 1997). In order to further understand the development of pernicious anaemia, the early stages of atrophic gastritis must first be understood. Alderuccio and Toh (2000) explain that in its early stages, atrophic gastritis begins with infiltration of the gastric submucosa with inflammatory cells. Over time, this extends into the lamina propria, which ultimately leads to the destruction of parietal and zymogenic cells. These are then replaced by mucus containing cells. Bergman et al., (2003) state that autoimmune gastritis, which underlies pernicious anaemia occurs due to autoantibodies to gastric parietal cells. Specifically, the H+/K+ ATPase part of parietal cells, which is responsible for the secretion of hydrogen by parietal cells, which are recognised by CD4+ T cells. Subsequently, achlorhydria, low serum levels of pepsinogen I and increased gastrin levels also results. In patients with pernicious anaemia, these autoantibodies, along with autoantibodies towards intrinsic factor can usually be detected in patient serum and gastric fluid, with levels being directly proportional to the concentration of parietal cells (Toh and Alderuccio, 2004). Toh and Alderuccio (2004) also explain that two types of intrinsic factor autoantibodies have been identified. Type I bind to the cobalamin binding site of the intrinsic factor, whilst type II bind to a remote site. Berne et al., (2004) state that these autoantibodies act by preventing the binding of cobal amin to the intrinsic factor. Toh and Alderuccio (2004) suggest that parietal cell antibodies are a marker of autoimmune gastritis, whilst intrinsic factor antibodies are actually a marked feature of pernicious anaemia. This is because the presence of only the antibodies to the H+/K+ ATPase of the parietal cell suggests that the gastric lesion is likely to remain at its preliminary stages. In contrast, when intrinsic factor antibodies are present the gastric atrophy is at its end stage, which is associated with pernicious anaemia. In patients with pernicious anaemia, 90% have intrinsic factor autoantibodies. However, as the parietal cell mass reduces, the number of antibodies reduces as a result of the loss of antigenic drive. Therefore the presence of parietal cell antibodies alone are not diagnostic of the progression to pernicious anaemia. Toh and Alderuccio (2004) also explain that as a result of limited research in the field over the past 30 years combined with a 20-30 year developmental timescale of pernici ous anaemia, it is currently unknown whether or not all patients positive for parietal cell antibodies will develop pernicious anaemia. Therefore, more research is required to confirm the developmental process of the antibodies. Genetic factors play a significant role in the development of chronic gastritis and therefore subsequently pernicious anaemia, demonstrated by the presence of autoantibodies and clustering of the disease within families and amongst those with underlying autoimmune diseases. Gorden et al., (2004) state that a lack of intrinsic factor secretion can be attributed to the destruction of parietal cells as a result of adult onset gastric atrophy, or it may be congenital. They claim that the congenital deficiency is thought to be autosomal recessive. Lahner and Annibale (2009) also suggest genetic susceptibility as a result of human leucocyte antigen- DR genotypes. In addition, they also provide a crucial link between pernicious anaemia and the development of intestinal type gastric adenocarcinoma and gastric carcinoid type I. De Block et al., (2008) suggest that in patients with type one diabetes the risk of autoimmune gastritis, in turn leading to pernicious anaemia is increased by three to five times. With this in mind, they suggest that this provides a strong rationale for the implementation of a screening programme with early diagnosis and periodic examination via gastroscopy. Toh and Gleeson (1997) also acknowledge that pernicious anaemia is associated with autoimmune conditions, especially those affecting the endocrine system such as autoimmune thyroiditis, type one diabetes and Addisons disease. However, they also recognise that chronic gastritis can also develop secondary to alcoholism, hot tea and smoking. In addition, partial or total gastrectomy causes intrinsic factor deficiency due to the loss of parietal cells. Helicobacter Pylori infection has been identified as a potential causative factor in the development of cobalamin deficiency (Kaptan et al, 2000). This is consistent with Hersko et al., (2006) who question previous claims that pernicious anaemia is a disease of the elderly. They agree that the autoimmune cascade is triggered by Helicobacter Pylori infection, occurring decades prior to the presentation of cobalamin deficiency. Toh and Alderuccio (2004) also state that Helicobacter Pylori is likely to induce autoreactive T cells, cause epitope spreading and bystander activation, although they do recognise that its involvement remains controversial. This should therefore be considered in the development of novel treatments, focusing on the screening and eradication of Helicobacter Pylori infection. Current recommendations for patients with autoimmune gastritis include testing and treatment (Toh and Alderuccio, 2004). Berne et al., (2004) discuss pernicious anaemia in childhood, which whilst is rare, should not be disregarded since this also challenges the idea of pernicious anaemia being exclusively a disease of the elderly. They claim that there are three forms in childhood which are autoimmune, congenital intrinsic factor deficiency (with normal pepsin and hydrochloric acid) and congenital Vitamin B12 malabsorption syndrome, where there are reduced ileal intrinsic factor cobalamin receptors. Ardill et al., (1998) proposed that in addition to intrinsic factor and parietal cells, there may also be an autoantibody to gastrin. They state that autoantibodies arise when there is a break down in immunological tolerance. In pernicious anaemia, gastrin levels are normally, but not always elevated due to achlorhydria at the end stage of autoimmune gastritis. This leads to failure of the negative feedback mechanism. However the recognition of potential gastrin autoantibodies may obscure plasma gastrin levels, giving lower results than would be the case without the presence of the autoantibodies. This suggests another potential line of treatment where more research is required to determine how effective it may be. Having discussed the pathophysiology of pernicious anaemia, current treatment and management of the disease will now be appraised. As discussed, cobalamin is essential for DNA synthesis. Pernicious anaemia is as a result of a lack of intrinsic factor leading to an inability to absorb cobalamin from the diet. With this in mind, current treatment in the UK involves regular intramuscular injections (monthly to three monthly), which bypass the gastrointestinal system, therefore avoiding any requirement for intrinsic factor (Nyholm et al., 2003). There is currently no long term cure of the disease with more focus on management as opposed to cure (Oh and Brown, 2003). Vidal et al., (2004) studied the effectiveness of oral versus intramuscular injections of Vitamin B12 in the knowledge that regular injections cost the health service time and money. Contrary to the UK, Canada and Sweden already use oral supplementation at doses high enough for passive absorption to take effect. Vidal et al., (2004) state that the passive diffusion of cobalamin across the ileum, without the requirement for intrinsic factor, accounts for 1.2% of the total absorbed. Therefore they propose through their own research, that a dose of 2000ÃŽÂ ¼g of oral vitamin B12 daily, reduced to 1000ÃŽÂ ¼g daily, then weekly, then monthly, is likely to be as successful as intramuscular injections at replacing hepatic stores and reversing short term haematological and neurological effects. Andres et al., (2008) state that in order to manage pernicious anaemia, 1000ÃŽÂ ¼g per day of oral cyanocobalamin is required. With a total storage in the liver of 2-5mg, and 1.2% of absorpti on occurring passively, hepatic stores should be replenished at this dose. Nyholm et al., (2003) also found oral to be equally effective whilst reducing costs of nurse visits and enabling patients to have the choice. They studied 89 patients over 18 months and found no haematological differences to intramuscular administration. Walraven et al., (2001) also agree and found that there would be substantial savings if guidelines were implemented on a national level to change the standard practice to oral versus intramuscular. More recently, Butler et al., (2006) carried out a systematic review comparing oral and intramuscular administration in Vitamin B12 deficient patients. Once again, they agreed with the above evidence. Lederle (1991) initially proposed oral supplementation as medicines best kept secret. Therefore, 19 years on, further research is still required for medics to use oral tablets preferentially with appropriate guidelines in place, or indeed to rule this out as an option. In order to ensure that patients are receiving the best possible treatment, effective tests must be performed to enable accurate diagnosis. Oh and Brown (2003) discuss the use of the measurement of methylmalonic acid and homocysteine levels which are raised in even the early stages of pernicious anaemia. The traditionally used Schilling Test is less sensitive and works by measuring urinary excretion of Vitamin B12, therefore estimating its absorption. Testing for Helicobacter Pylori would also dramatically improve outcomes by means of eradication of the infection (Alderuccio and Toh, 2004). Alderuccio and Toh (2004) also concluded that more research is required into the field of autoantibodies specific to pernicious anaemia. Further research would enable novel treatments to be considered. In addition, genetic testing may prove useful, since there is a confirmed link within families. Also, it has been suggested that regular screening should occur for those with other autoimmune condit ions (De Block et al., 2008). It should be questioned that with so much evidence to suggest that pernicious anaemia is directly associated with autoimmune gastritis, why is there not more screening in place to prevent its effects taking place. In addition, clear associations have been made within families and in individuals with other autoimmune diseases. In terms of the prevention of the autoimmune process, no cures have been found. However, more research should be implemented into the replacement of intrinsic factor. This would perhaps be an option since according to Berne et al., (2004) free intrinsic factor does not compete for binding at the mucosal cell receptors of the ileum. In addition, the eradication and treatment of Helicobacter Pylori should be addressed. In the meantime, the vast research that suggests that oral therapy may be just as effective as parenteral with large enough doses to take advantage of the passive diffusion of cobalamin across the small bowel. However, it is extremely important not to disregard the potential long term effects of pernicious anaemia, such as the predisposition to gastric carcinoma. This highlights the need to treat each patient on an individual basis, taking effective measures to monitor for changes. Word Count: 2533.

The Cancer of Ebonics :: Expository Exemplification Essays

The Cancer of Ebonics        Ã‚  Ã‚  Ã‚  Ã‚   American society has made concessions for many groups of people with special interests, such as animal activists, environmental activists and a host of ethnic groups. Tough animal rights laws have been passed to ensure the safety and future of a variety of species ranging from the domestic cat to the bald eagle. The development of Wetlands has been curtailed in an effort to protect our swamps and forests from extinction. Our educational system has implemented a program known as, English As a Second Language, which lends itself to the special needs of immigrants in our school systems. This program offers extra tutoring and extra time on tests for immigrants who primarily speak a language other than English. Dudley Scholarship and Bethel Foundation Scholarship, along with over twelve-hundred others, have been created exclusively for minorities in an effort to encourage furthering their education. A list of these scholarships can be found in Directory of Financial A ids for Minorities, 1993-1995. In an effort to promote equal opportunity in the work place, the United States Government adopted the Affirmative Action program, which forces companies to place a certain number of minorities within their work force. Now, some politicians and educators in this country want to make concessions for those Americans who have grown up learning to speak what some people call street slang, as opposed to speaking standard English, which at last I heard was still America's primary language. According to Caroline Boarder, a political columnist, a program known as Ebonics has been introduced in Oakland, Ca., as a way to bridge the gap between black English or bad English-speaking students and standard English-speaking students in an effort to raise reading and writing test scores of African Americans. She also states that the Oakland school board contends that this bridge is necessary because the speaking of Ebonics is genetically related to African Americans. ( Educators Sound Off on Ebonics, Washington Post, Jan 97) This hypothesis suggests that black students are incapable of learning the English language through conventional teaching methods, and we must devise an easier way to teach them. I encourage every tax paying American citizen to take a close look at this program; after all, it is you who will be paying the bill for its implementation. I agree with politicians and educators who have at least acknowledged the fact that our education system needs an effective way to instill proper English in all students across the country regardless of their race, but is Ebonics the answer?