Beowulf vs. Grendel free essay sample

Beowulf is the hero of the Geats and comes to the aid of Hrothgar, the king of the Danes, to help him get rid of a monster name Grendel who was attacking king Hrothgar’s mead hall. This epic is told in third person, and focuses on Beowulf’s point of view. John Gardner’s Grendel is written in the first person and is in the monster Grendel’s perspective. The setting is in Denmark, 1000 A. D. , and focuses on lack of communication, isolation, and loneliness. Even though John Gardner’s Grendel is a prequel of the epic Beowulf, they each have some differences and similarities, making one ask: how does the epic Beowulf compare and contrast to John Gardner’s Grendel in setting, perspective, and characterization? â€Å"He was told by the cunning of arms had rebuilt the Old Danish Kingdom from the ashes† (Beowulf). This statement made by the narrator, shows the setting of the epic, which as I previously stated was Denmark and Geatland, which is now Southern Sweden. We will write a custom essay sample on Beowulf vs. Grendel or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It was originally written in Old English, but was later translated to modern day English. The epic Beowulf, whose author is unknown, is thought to be the greatest epic of its time. John Gardner’s Grendel takes place in Denmark during the fourteenth century, though it was written well after that. In the novel Grendel, Grendel states â€Å"loaded with rings King Finn could not refuse, the Danes the sailed home† (Grendel). This statement shows that both Beowulf and Grendel have the same settings. It was written in 1970’s, and is set in the fourth century A. D. It is the spinoff of Beowulf, and tells the story of Grendel, one of the monsters in the epic Beowulf. Both of the writing had different perspectives. In the novel, Grendel sates â€Å"Scat! I hiss. Go back to your cave, go back to your cowshed- whatever† (Grendel Chap. 1) This statement shows the perspective of the novel Grendel, which is first person. The epic Beowulf is written in the third person and is about how the hero Beowulf comes and saves the day by fighting monsters. Beowulf comes in contact with three monsters who each symbolize three different stages in his life. After Beowulf hears about the attacks on the Danish Kingdom, he decides to help out King Hrothgar and fight his first monster named Grendel. This symbolizes his youth and how great of a hero he is. The second monster is Grendel’s mother. After she heard that Beowulf killed her son, she was enraged and wanted revenge. This fight shows that he is getting older because he had a tougher time killing Grendel’s mother, but that he is still a great warrior because he was able to kill her. The last monster he fought was the dragon. The dragon was trying to defend his treasure and ended up destroying some of the Danish Kingdom. This fight foreshadowed Beowulf’s death. The epics theme is heroism. The people of the Danish Kingdom believe he is such a great hero, that he becomes a symbol of everything good, and Grendel becomes the symbol of evil. The statement from Beowulf states â€Å"Then farther he hied, for the hardy hero with hand he grasped, felt for the foe with fiendish claw, for the hero reclining,† (Beowulf). The statement shows that the Danes thought of Beowulf as a hero. In John Gardner’s Grendel, the monster Grendel is the narrator and is telling the story of his life. The novels themes are the pain of isolation and lack of communication, and the power of stories. Everywhere Grendel goes, he is isolated. He has no friends, and cannot make any friends because no one in the realm he lives in can understand him. The only person who can understand him is his mother, and even that is limited because his mother has become mute. Because no one really understands him, he ends up becoming known s a monster when he tries to help Abel. He picks up his lifeless body, and when the Shaper sees him, he makes up a story that Grendel killed Abel which shows the power of stories. Grendel states â€Å"And I, Grendel, was the dark side, he said in effect. The terrible race God cursed. † (Grendel), which shows he feels God has made him a monster. Lastly, the epic Beowulf, and the novel Grendel compare and contrast by characterization. They share some the some of the same characters, but they do not stay the same. Because Beowulf and Grendel share the same setting, they also share the character King Hrothgar, which is the king that Beowulf went to help when Grendel was destroying the mead hall. This statement from the epic Beowulf states â€Å"To Hrothgar I in greatness of soul would succor bring, so the Wise-and-Brave may worst his foes,† (Beowulf), which shows the character Hrothgar. He remains the same in both the epic and the novel. They also share all the monsters Beowulf fights in his epic, like the Dragon. In the epic, the dragon is greedy monster that hoards his treasure, and kills Beowulf. In the novel, he is all knowing, and gives advice to Grendel. They also share Grendel’s mother. In the epic, she was furious and mean. In the novel, she is worried mother who really wants the best for her son. Grendel also changes because, in the epic, Grendel was the huge destructive monster who was obsessed with killing. In the epic Grendel just really wants to fit in and be accepted. He is also portrayed as child. The epic and the novel had comparisons like the settings which were both in Denmark and were set in 500 A. D. They also share some of the same characters like King Hrothgar, Beowulf, Grendel, Grendel’s mother, and the dragon. Some of the contrasts the two writings have are their perspectives. As I previously stated, the epic was written in the third person. It was written in the past tense, but often refers to the future. The novel was written in the first person, and is also written in the past tense. Something else they have in common is the protagonist. They are both the protagonist of their own story. They also differ from each other by their major conflicts. The epic is split up into three different conflicts. They are Grendel’s attacks on the mead hall, the revenge of Grendel’s mother once Grendel dies, and the anger of the Dragon after a thief stole some of his treasure. Although the two main characters seem so different from each other, they have one thing that ties them together. In the end, they both die alone. Grendel was alone throughout his life and because he could not make any friend, he was alone when Beowulf killed him. Beowulf was loved throughout his life, and was surrounded by people until his fight with the Dragon. All the men he brought with him were too scared to fight the Dragon, except for one named Wiglaf. This shows that no matter how much you were loved in life, anyone can die alone. In the epic, Wiglaf states â€Å"Such is the feud, the foeman’s rage, death-hate of men: so I demit it sure that the Swedish folk will seek us home for this fall of their friends, the fighting- Scylfings, when once they learn that our warrior leader lifeless lies, who land and hoard ever defended from his foes, furthered his folk’s weal, finished his course a hardly hero† (Grendel). He is predicting that Geatland will be attacked because their great hero is dead. Because Grendel is a prequel of Beowulf, a reader would have to read both books to understand Grendel. Although these two books have contrasts, the comparisons tie the two books together and also give two different perspectives of the same story.

Overview of Animal Cruelty

Overview of Animal Cruelty The term animal cruelty gets thrown around a lot, but an animal activists definition of animal cruelty may be very different from that of a hunter, a vivisector or a farmer. There is also a legal definition of animal cruelty that varies by state in the U.S., to confuse things further. Essentially, though, animal cruelty boils down to inhumane acts against animals of all walks of life, including starving domesticated pets, torturing any creatures and excessive killing of animals for sport. Animal Cruelty Law in the United States In the United States, there is no federal animal cruelty law. While some federal laws, like the Animal Welfare Act, the Marine Mammal Protection Act or the Endangered Species Act restrict when or how certain animals in certain situations may be harmed or killed, these federal laws do not cover the more typical case, such as the person who intentionally kills the neighbors dog. Every state has an animal cruelty statute, and some offer stronger protections than others. Hence, the legal definition of animal cruelty will vary according to which state you are in, and some places have very large exemptions. For example, most states have exemptions for wildlife, animals in laboratories, and common agricultural practices, such as debeaking or castration. Some states exempt rodeos, zoos, circuses and pest control. However, some states may also have separate laws banning practices like cockfighting, dog fighting or horse slaughter - activities observed as inhumane by the majority of Americans. Where the legal definition is lacking, at least for animal rights activists, is in protecting all creatures from unnecessary suffering at the hands of mankind.   In any case, if someone is found guilty of animal cruelty, penalties also vary by state. Most states provide for the seizure of the animal victims and reimbursement for expenses for the animals care, and while some allow counseling or community service as part of the sentencing, twenty-three states have felony penalties of over a year in prison for animal cruelty. For more information, the Animal Legal and Historic Center provides an excellent, detailed overview of animal cruelty statutes in the U.S. To find your states animal cruelty statute, go to the Centers site and choose your state from the drop-down menu on the left. The Common Understanding Animal cruelty cases make headlines around the country every day, whether its the person who kills the neighbors cat, the hoarder of sick and dying animals, or the family whose starving, freezing dog is tied up outside in the middle of winter. These acts would likely constitute animal cruelty under any states animal cruelty statute, and would also fit with the publics common understanding of the term. However, when it comes to animals other than cats and dogs, peoples concept of the term animal cruelty varies greatly. Most animal activists would say that traditional agricultural practices such as debeaking, tail docking, castration, and confinement on factory farms are animal cruelty. Although some people do agree, as evidenced by the passage of Prop 2 in California, factory farmers and most other states animal cruelty laws havent yet adopted these same values. While some might base their definition of animal cruelty on how much the animal suffers or feels pain during death, the amount of suffering is not relevant for animal rights activists because the animals are deprived of their right to live and exist free of human use and abuse. Some may also base their definition on which type of animal is involved or how intelligent they perceive that animal to be. The slaughter of dogs, horses or whales for meat may be the epitome of animal cruelty to some, while the killing of cows, pigs, and chickens are acceptable to those same individuals. Similarly, to some, the killing of animals for fur or cosmetics testing may constitute unacceptable animal cruelty while the killing of animals for food is acceptable. Among the general public, the more culturally beloved the animal is and the more unusual the harm is, the more likely they are to be outraged and label the harm to that animal as animal cruelty. To animal activists, a much wider range of harms is called animal cruelty. Animal rights activists would argue that cruelty is cruelty, regardless of how common or legal the harm is.

Kangxi-Emperor and the Taiping Rebellion Essay Example | Topics and Well Written Essays - 500 words

Kangxi-Emperor and the Taiping Rebellion - Essay Example Kangxi was one of the best Emperors in those times because he never mobilized people into fighting. He gave out rules that were friendly to people and rules that would easily be followed without questions. Being a man with a Family, farming would be an important thing so as to provide food for the family, Kangxi told people to respect farming so as to have adequate food and clothing. He encouraged people to love schools and academics as that was one way of gaining knowledge and honoring the scholar. Hong Xiuquan after failing his second exam attempt, he gave up and continued to protestant missionaries. He never encouraged people to love education or anything related to it (Foster 158). Being a family man and living during the Hong Xiuquan times, it would be hard to encourage a person’s children into a school considering the War that was everywhere. The Army, which anyone would expect to bring peace, was the leader in destroying the Cities. The Taiping beliefs followed the Ten Commandments similar as the ones found in the bible but they separated men and women from living together. Women were given more power and even married couples lived in quarters segregated by sex. Following the Commandments was a better idea with the Taiping rules but separating married couples was not a good idea. People who are married are supposed to live happily together but the Taiping rules would never allow that (Foster 160). The Taiping rules were things that you should never do but there were no things to be done.

The role of humans in the global warming Term Paper

The role of humans in the global warming - Term Paper Example A war that is now fought with scientific data as the baseline, the rifts between the two opposing sides continues to widen with rising global temperatures, evidently, becoming grossly enjoined in the controversy. From the observed instrumental temperature records, the rising sea levels, to the disappearing glaciers in the Northern Hemisphere relative to the increased greenhouse gas concentrations in the atmosphere, the indication that the present environmental state of affairs is massively man-made is beyond any reasonable doubt (Intergovernmental Panel on Climate (b) Change chapter 2). Indeed, from a sketchy â€Å"greenhouse† effect warning as a result of heat-trapping emissions due to global, heavy reliance on fossil fuels over the last two decades to the recent conviction of an increasing impact on the Earth's climate, coupled with deforestation, but to a lesser extent, the absolute certainty of man’s contribution to global warming has become even clearer. While scie ntific experts have fallen short of determining the precise amounts of warming attributable to human activities, recent measurements of the temperature increases of the world’s oceans relative to the expected amounts of warming from greenhouse gases, strengthen the IPPC consensus (Hansen 1433). Without a doubt, the observed dramatic increases in the concentrations of greenhouse gases in the atmosphere since the advent of modern civilization, buoyed in part by industrial revolution, have been higher than at any other time in history (IPCC (a) chapter 12). As alluded above, the principal greenhouse gases [carbon dioxide (CO2), nitrous oxide (N2O), methane (CH4), and the halocarbons (such as fluorine, chlorine and bromine)], each of which absorbs outgoing infrared radiation in the atmosphere, ultimately warming the planet, are all attributable to human activities. Increases in carbon dioxide (CO2) concentration in the atmosphere have not only resulted from the use of fossil fuel s in transportation, cooling and the manufacture of cement and other goods, but have also emanated from decaying plants occasioned by deforestation (IPCC (b) 19-20). The alterations of natural land cover around the world, principally for crop production since the industrial era, have all negatively impacted global climate. Available evidence indicates that industrial activities over the past 150 years increased the level of Carbon dioxide (CO2) in the atmosphere from 280 parts per million to 379 parts per million (IPPC (b) 54). Agriculture related activities and man’s increasing need of landfills have contributed more than stuffed Methane (CH4) into the atmosphere. The use of fertilizers has also done a fair share in the emissions of nitrous oxide (N2O). Industrial use of halocarbons on the other hand has had irrefutable effects in stratospheric ozone depletion. A number of aerosols, now massively preset in the atmosphere, are the result of biomass burning and surface mining among other industrial processes (IPCC (b) chapter 8). The above human activities, in addition to many more similar activities, have all contributed to significant radioactive forcing in one way or another, consequently altering the earth’s surface temperatures over time. Accordingly, the 2013 revised, integrated scientific review of climate change by the Intergovernmental Panel on Climate Change (7) has

3-(3,4-Dihydroxyphenyl)-2-Propenoic Acid Synthesis

3-(3,4-Dihydroxyphenyl)-2-Propenoic Acid Synthesis Antimicrobial activity of Co (II) complex of 3-(3,4-Dihydroxyphenyl)-2-propenoic acid and sonochemical synthesis of nanoscale mixed –ligand EDA coordination for preparation of CoCl2.6H2O anoparticle Abstract 3-(3,4-Dihydroxyphenyl)-2-propenoic acid abbreviated as EDA was synthesized and characterized. Co (II) metal complex of this ligand prepared by reaction of chloride salt with EDA in dry acetonitrile. Phenolic compounds (a group of secondary metabolites) are widely distributed in plants and have shown to possess antimicrobial properties. Antibacterial activity was studied for ligand and its metal complex. This complex were tested for their antibacterial activity against Pseudomonas aeruginosa, Staphylococcus aureus, Streptococcus pyogenes and Escherichia coli comparatively with that of free ligand. Differential response to phenolic compounds was observed among bacteria. Also this complex was synthesized in Nano-scale and was characterized by SEM, XDR (X- Ray powder diffraction). Antibacterial activity of complex and nano- material were studied and compared with each other. Keywords: 3, 4-dihydroxy benzene acrylic acid, Cu (II) and Co (II) complexes, Antibacterial activity, nano- scale Introduction Acrylic acid or hydroxycinnamic acid compounds are widely distributed in the plants. They usually exist number of them exist as free acids in nature [4, 5, 6].Much work has been realized by bioinorganic as well as medicinal chemists to launch the relationship between the metal ions and their complexes as antimicrobial agents [7-8]. Phenolic compounds are secondary plant metabolites and naturally present in almost all plant materials, including food products of plant origin. These compounds are thought to be an integral part of both human and animal diets [13]. The chemical structure of phenolic acids shows that they are simple phenols. Hydroxycinnamic acid is the major subgroup of phenolic compounds [11,12]. Hydroxycinnamates are phenylpropanoid metabolites and occur widely in plants[4],and plant products[2]. Hydroxycinnamates and their derivatives are bioactive plant food ingredients. The other natural ligand from plants such as alkaloids compound also can be used in synthesis of m etal complex [1]. Nanophasic and nanostructured materials are attracting a great deal of attention because of their potential for achieving specific processes and selectivity, especially in biological and pharmaceutical applications [3]. Nanoparticles are made of natural or artificial polymers ranging [10].In particular, those conjugated with biological moieties have enormous potential in drug delivery and therapeutic applications. In fact, much progress has been achieved in the past ten years based on inorganic nanomaterials [9]. In this context we have undertaken the antimicrobial evaluation of Co (II) complex of 3-(3,4-Dihydroxyphenyl)-2-propenoic acid. For this purpose the in vitro susceptibility of tow gram positive bacteria (Staphylococcus aureus, Streptococcus pyogenes) and tow gram negative bacteria (Pseudomonas aeruginosa, Escherichia coli) to the synthesized compounds was investigated. Materials and Methods Synthesis of the metal complex; General Method 3-(3,4-Dihydroxyphenyl)-2-propenoic acid, cobalt chloride was Merck chemicals and was used without further purification. Organic solvents were reagent grade. Electronic spectra were recorded by Camspec UV–Visible spectrophotometer model Perkin Elmer Lambda 25. The IR spectra were recorded using FT-IR Bruker Tensor 27 spectrometer. 1H- NMR was recorded on a Bruker AVANCE DRX 500 spectrometer at 500 and 125MHz respectively. All the chemical shifts are quoted in ppm using the high-frequency positive convention; 1H -NMR spectra were referenced to external SiMe4. The percent composition of elements was obtained from the Microanalytical Laboratories, Department of Chemistry, University of tarbiyatmoallem, Tehran. A solution of metal salt dissolved in acetonitrile added a dually to a stirred acetonitrile solution of the ligand (EDA), in the molar ratio 1:1 (metal: ligand). The reaction mixture was further stirred for 4-5h to ensure of the completing and precipitation of the formed complexes. Finally, the complexes dried in vacuum desiccators over anhydrous CaCl2. Microorganisms and culture media The following microorganisms were used in this study to test antimicrobial activity of complex. Escherichia coli, Staphylococcus aureus were kindly provided by (anistitue pastor ). The strains were maintained on PD3 agar at 26oC. For long- term storage, glycerol stocks of microorganisms were prepared in the corresponding growth media with a final glycerol concentration of 12%. The bacterial glycerol stocks were quickly frozen in liquid nitrogen and stored at -80oC. In-vitro anti-bacterial activity All methodology and steps were followed according to diffusion disk method. An inoculum of 0.5 McFarland standard (1.5*108 cfu/ml) was applied on Mueller Hintonagar (a depth of 4 mm in a petridish of 100 mm diameter) [14]. Maximum 6 discs were applied on each plate and they were incubated at 37  °C for 24 hours. Zone of inhibition was measured including the disc diameter (6mm). Preparation of nanoparticles Co nanocrystallites were prepared by the reaction of C9H8O4 with [Co (C9H7O4)] Cl2 in THF as solvent under ultrasound power. Then the suspension was irradiated for 1h with a high- density ultrasonic probe immersed directly into the solution under various conditions. A maltiwave ultrasonic generator ( sonicator – 3000: Italstructure MPD 3000). The samples were characterized with a scanning electron microscope (SEM) with gold coating. Results and Discussions Structural description of the complex The reaction of Co(II) salt with the ligand, EDA, results in the formation of [ML] for M=Co (II). complex is quite stable and could be stored without any appreciable change. The EDA ligand and the [Co(C9H6O4)]Cl2.2H2O complex have 223-225 °C and 195-198 °C melting point respectively also complex is insoluble in common organic solvents, such as n-hexane and dichloromethane. However, that is soluble in DMSO, ethanol and DMF. its structure was characterized by elemental analysis, 1H-NMR and IR. Their elemental analyses are in accord with their proposed formula. The spectral data of the complexes have good relationship with the literature data. Fig.1. Structure of the ligand, EDA. Analysis of [ Co ( C9H6O4 )] Cl2.2H2O (EDACC): Dark Blue crystals; yield 86% . elemental analyses, 1:1 metal to ligand stoicheiometry is assigned to all the chelates ( table 1). Table1: Elemental analyses data on the caffeic acid and its Co (II) complex. (31.40) (1.74) (17.15) 1H-NMR: (à ¯Ã†â€™Ã‚ ¤ ppm DMSO, 500MHz): 5, 97-7.21 [5H, 2q, aroma]; 11.91 [1H, s, acid); 8.98-9,36[2H, s, alkene]. IR absorptions(cm-1 KBr): 1620 (C=C), 972 (=C-H), 1352 (C-O), 574 (Co-O) and 456 (Co-Cl).The electronic spectral data of the complex in acetonitrile are presented in table 2. there are one peak in spectrum of ligand which can be assigned to ÃŽ  Ã¢â€ â€™ÃŽ  * transition. The electronic complex shows a broad band at 680 nm attributable to the 4T1g ( F ) →4 A2g ( F) and the other one at 640- 550 nm attributable to the 4T1g ( F ) →4T1g ( P ) transition for Co ( II ) ion . table 2: Electronic spectra of caffeic acid and its Co(II) complex in nm Raman shift (cm1): 500 à ¯Ã¢â€š ¬Ã‚ ¨ Co-O), 325 (Co-Cl), 975(C-H), 1618à ¯Ã¢â€š ¬Ã‚ ¨C=C), 1189à ¯Ã¢â€š ¬Ã‚ ¨C-O) (Fig.2.Left). Fig.2. Structure of Co (II) complex with ligand, EDA. In-vitro anti-bacterial activity The mean diameters of microbial growth inhibited by different complexes are shown in Table 4. All complexes had antimicrobial activity. Inhibition zones larger than 5mm indicated that antimicrobial activity. The data obtained by the disk diffusion method showed that all complexes have antibacterial activity. Among the bacteria, Escherichia coli was the most sensitive bacteria both ligand and complex [Co(C9H7O4)]Cl2 Normal- scale had antibacterial effect on this bacteria , whereas only ligand C9H8O4 had antibacterial activity against Streptococcus pyogenes and Pseudomonas aeruginosa . Ligand C9H8O4 and complex [Co (C9H7O4)] Cl2( Normal- scale) had not any effect against Staphylococcus aureus. Table 4. Zone of growth inhibition of the test compounds against the bacteria Complex [Co (C9H7O4)]Cl2 ( Normal– scale), had more antibacterial activity against Escherichia coli (14mm) . Complex [Co(C9H7O4)]Cl2 (Nano – scale), had less activity against Staphylococcus aureus (5mm). From these results it may be concluded that there is not any accordance between normal – scale and nano- scale from the antibacterial activity aspect. The antimicrobial activity of complexes demonstrated in this study can be added to the already known beneficial biological properties of these compounds to the human health. Nanoparticle study XRD pattern of mixture of caffeic acid andCoCl2 .6H2O prepared by the ultrasonic process is given in Fig. 4. The diffraction peaks accord with the amorphous crystal system. Fig.4. The XRD pattern of the mixture of caffeic acid and 6H2O .CoCl2 The SEM micrographs of nanostructure are shown in Fig. 5. The nanoparticles show a low degree of crystalline with no defined peaks in the XRD pattern. Fig. 5. SEM images of complex [Co (C9H7O4)]Cl2 The IR spectrum of Co (II) nanostructure (Fig.5) shows the absorption pesk at 574 648 are assigned to the à ¯Ã‚ Ã‚ µ(Co-O) modes, which confirms the formation of Co (II) nanostructure. It has been reported that the negative charge on the cell surface of Gram-negative bacteria was higher than on Gram-positive bacteria (Chunget al., 2004). Due to a higher negative charge on cell surface, the interaction between Gram-negative bacteria and nanoparticles was definitely stronger than that of Gram-positive bacteria. Moreover, results showed that Gram-positive bacteria were more sensitive to Co (II) nanoparticles. Fig.6. IR Spectrum of complex [Co (C9H7O4)] Cl2 Acknowledgments We gratefully acknowledge the financial support from the Research Council of Ardabil Islamic Azad University and many technical supports that provided by Ardabil University of. edical Sciences References [1] A.H. Osman, (Synthesis and characterization of cobalt (II) and nickel (II) complexes of some  Schiff bases derived from 3-hydrazino-6-methyl [1, 2, 4] triazin-5(4H) one) Transition Met. Chem, 2006, 31, 35. [2] Clifford, 1999 M.N. Clifford, Chlorogenic acids and other cinnamates: nature, occurrence and dietary burden, J. Sci. Food Agric. 79 (1999), pp. 362–372. [3] Brigger, I., C. Dubernet, and P. Couvreur. 2002. Nanoparticles in cancer therapy and diagnosis. Adv. Drug Delivery Rev. 54:631–651 [4] Herrmann, K. Occurrence and content of hydroxycinnamic and hydroxybenzoic acid compounds in foods. Crit. Rev. Food Sci.Nutr. 1989, 28, 315-347 [5] Herrmann, K. Contents of principle plant phenols in fruits. Fluess. Obst 1992, 59, 66-70. [6] Herrmann, K. Phenolcarboxylic acids in plant foods and their antioxidative activity. Gordian 1993, 93, 92-96. [7] M.J. Seven and L. A. Johnson, Metal Binding in Medicine, Lippincott Co, Philadelphia, PA, 4ta Ed (1960). [8] A. J. Crowe, Metal-Based Antitumor Drugs, Vol. 1, Freund, London, 1989, p. 103 [9] Gong, J., Hu, X., Wong, K., Zheng, Z., Yang, L., Lau,W., Du,R. Chitosan Nanostructures with Controllable Morphology Produced by a Nonaqueous Electrochemical Approach. Advanced materials. 2008, 20, 2111–2115. [10] Kreuter, J. (2001). Nanoparticulate systems for brain delivery of drugs. Advanced Drug Delivery Reviews, 47, 65–81. [11] C. Sanchez-Moreno, J.A. Larrauri and F. Saura-Calixto, A procedure to measure the antiradical efficiency of polyphenols, J. Sci. Food Agric. 76 (1998), pp. 270–276. [12] Z. Sroka and W. Cisowski, Hydrogen peroxide scavenging, antioxidant and anti-radical activity of some phenolic acids, Food Chem. Toxicol. 41 (2003), pp. 753–758. [13] E. Psomiadou and M. Tsimidou, Stability of virgin olive oil. 1. Autoxidation studies, J. Agric. Food Chem. 50 (2002), pp. 716–721. [14]WHO, Geneva (Sept. 1997). Manual on antimicrobial resistance and susceptibility testing. Diversion of emerging and other communicable diseases surveillance and control. WHO antimicrobial resistance monitoringprogramme.

Fasb Asc Project

FASB ASC Project 1. The inventory at your company consists of computer software that the company has developed and is selling. You capitalized (rather than expensed) the cost of duplicating the software, the instruction manuals, and training material that are sold with the software. FASB ASC CITATION: Product Masters 985-330-25-1 The costs incurred for duplicating the computer software, documentation, and training materials from the  product masters  and for physically packaging the product for distribution shall be capitalized as inventory on a unit-specific basis. Answer 1:According to the FASB Codification, a completed version, ready for copying, of the computer software product, the documentation, and the training materials that are to be sold, are the property of the company. Also, the Codification states that all the costs incurred for copying the software should be capitalized rather than expensed. 2. Your company paid $2,000,000 for a 30-second commercial to be aired duri ng the SuperBowl 5 months from today. The ad has already been produced at a cost of $1,000,000. You capitalized the $2,000,000 cost of showing the ad on television rather than expensing it.FASB ASC CITATION: Communicating Advertising 720-35-25-5 Costs of communicating advertising are not incurred until the item or service has been received and shall not be reported as expenses before the item or service has been received, except as discussed in paragraph  340-20-25-2. For example: * a. The costs of television airtime shall not be reported as advertising expense before the airtime is used. Once it is used, the costs shall be expensed, unless the airtime was used for direct-response advertising activities that meet the criteria for capitalization under paragraph  340-20-25-4.Answer 2: The FASB Interpretation states that the costs of showing the ad on television should expensed, rather than capitalized unless it is direct-response advertizing. According to the FASB Interpretation 3 40-20-25-6, Criteria to Capitalize Direct-Response Advertising Costs, our example does not meet the criteria of direct-response advertising activities. For example, there are no means of getting files, coupons, response cards, or coded order forms, which would indicate the customer names and the related direct-response advertisement.Therefore, we cannot capitalize any costs relating to the communicating advertising. Furthermore, Codification guides that the advertising cost should not be reported until the service is received and used. Thus, recording the expenses five months in advance we are breaking matching principle of accounting. 3. Your company sells a product in which the â€Å"right of return† exists. The amount of future returns cannot be reasonably estimated, therefore, you do not record the sale or cost of goods sold until the return privilege has expired.FASB ASC CITATION: Sales of Product when Right of Return Exists 605-15-25-1 If an entity sells its product but gives the buyer the right to return the product, revenue from the sales transaction shall be recognized at time of sale only if all of the following conditions are met: * a. The seller's price to the buyer is substantially fixed or determinable at the date of sale. * b. The buyer has paid the seller, or the buyer is obligated to pay the seller and the obligation is not contingent on resale of the product.If the buyer does not pay at time of sale and the buyer's obligation to pay is contractually or implicitly excused until the buyer resells the product, then this condition is not met. * c. The buyer's obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product. * d. The buyer acquiring the product for resale has economic substance apart from that provided by the seller. This condition relates primarily to buyers that exist on paper, that is, buyers that have little or no physical facilities or employees.It prevents entities f rom recognizing sales revenue on transactions with parties that the sellers have established primarily for the purpose of recognizing such sales revenue. * e. The seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer. f. The amount of future returns can be reasonably estimated (see paragraphs  605-15-25-3 through 25-4). Because detailed record keeping for returns for each product line might be costly in some cases, this Subtopic permits reasonable aggregations and approximations of product returns.As explained in paragraph  605-15-15-2, exchanges by ultimate customers of one item for another of the same kind, quality, and price (for example, one color or size for another) are not considered returns for purposes of this Subtopic. Answer 3: According to the FASB Codification, revenue from the sale should not be recognized at the time of sale, unless all of the six following conditions are met: (1) The sellerà ¢â‚¬â„¢s price to the buyer is substantially fixed or determinable at the date of sale. (2)The buyer has paid the seller, or the buyer is obligated to pay the seller, and the obligation is not contingent on resale of the product. 3)The buyer’s obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product. (4)The buyer acquiring the product for resale has economic substance apart from that provided by the seller. (5)The seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer. (6)The seller can reasonably estimate the amount of future returns. Since we cannot estimate the amount of future returns in our example, condition #6 is not met.Therefore, sales revenue and cost of sales should be recognized either when the return privilege has substantially expired or if those conditions subsequently are met, whichever occurs first. 4. Your company has goods prim arily held for resale. You have been asked whether or not they are considered nonmonetary assets. FASB ASC CITATION: Monetary and Nonmonetary  Items 255-10-55-1 Paragraphs 255-10-55-1 through 55-13 of this Section provide guidance on the interpretation of paragraphs  255-10-50-50 through 50-55  for the classification of certain asset and liability items as monetary or nonmonetary.The following table illustrates the application of the definitions to common cases under typical circumstances. In other circumstances the classification should be resolved by reference to the definitions. Answer 4: The FASB Codification provides guidance on how to classify monetary and nonmonetary assets and liabilities. For typical circumstances it suggests using a classification table, and for non-typical circumstances Codification guides to refer to the definitions. To begin with, let us appeal to the definition of â€Å"inventory†.The term inventory embraces goods awaiting sale (the mercha ndise of a trading concern and the finished goods of a manufacturer), goods in the course of production (work in process), and goods to be consumed directly or indirectly in production (raw materials and supplies). Thus, we assume that â€Å"goods held primarily for resale† can be treated as inventory. According to the classification table, inventories and commodity inventories should be treated as nonmonetary assets. 5. Your company has an unconditional legal obligation to perform an asset retirement activity (asset retirement obligation) in the future.The only uncertainty is whether the obligation will be enforced. Should you record the asset retirement obligation? FASB ASC CITATION: Asset Retirement Obligation 410-20-25-4 An entity shall recognize the fair value of a liability for an asset retirement obligation  in the period in which it is incurred if a reasonable estimate of fair value can be made. If a reasonable estimate of fair value cannot be made in the period the asset retirement obligation is incurred, the liability shall be recognized when a reasonable estimate of fair value can be made.If a tangible long-lived  asset with an existing  asset retirement obligation is acquired, a liability for that obligation  shall be recognized at the asset’s acquisition date as if that obligation  were incurred on that date. Answer 5: This Interpretation clarifies that the term conditional asset retirement obligation refers to a legal obligation to perform the asset retirement activity in which the timing and (or) method of settlement are conditional on a future event that may or may not be within the control of the entity.The obligation to perform the asset retirement activity is unconditional even though uncertainty exists about the timing and (or) method of settlement. Thus, an we are required to recognize a liability for the fair value of a conditional asset retirement obligation when incurred if the liability’s fair value can b e reasonably estimated. 6. You use accounting accruals to record probable loss contingencies. Does the recording of the accruals provide financial protection, for example, is it the same as setting aside specific assets to cover the probable claims?FASB ASC CITATION: Loss Contingencies Recognition 450-20-25-2 An estimated loss from a loss contingency shall be accrued by a charge to income if both of the following conditions are met: * a. Information available before the financial statements are issued or are available to be issued (as discussed in Section  855-10-25) indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements.Date of the financial statements means the end of the most recent accounting period for which financial statements are being presented. It is implicit in this condition that it must be probable that one or more future events will occur confirming the fact of the loss. * b. The amount o f loss can be reasonably estimated. The purpose of those conditions is to require accrual of losses when they are reasonably estimable and relate to the current or a prior period.Paragraphs  450-20-55-1 through 55-17  and Examples 1–2 (see paragraphs  450-20-55-18 through 55-35) illustrate the application of the conditions. As discussed in paragraph  450-20-50-5, disclosure is preferable to accrual when a reasonable estimate of loss cannot be made. Further, even losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity's financial statements because those losses relate to a future period rather than the current or a prior period.Attribution of a loss to events or activities of the current or prior periods is an element of asset impairment or liability incurrence. Answer 6: According to GAAP, using accounting accruals is required if two conditions are met: â €“ If the asset has been impaired or liability has been incurred prior to the date of financial statement, and, thus, relate to the current or prior period; – If the amount of loss can be reasonably estimated; Let us assume that both of the conditions are met in our example, and using of accounting accruals is justified.Thinking of financial protection we can say that accruals certainly help companies to avoid unexpected losses on financial statements. Since it is necessary to be able to make a reasonable estimate of loss in the right period, accruing a liability technically looks like setting aside money to cover those needs. However, setting aside specific assets to satisfy future needs seems to be safer since restricting an asset we assume that it exists physically whereas accruing a liability does not guarantee the company will be able to pay.

Definition Of Hiv And Aids Health And Social Care Essay

I have chosen the subject of HIV/AIDS. In this written assignment, Firstly, I will get down by presenting what are HIV and AIDS and the influence of them. Second, I will bring forth some figure of the universe and besides in Hong Kong. Then, I will utilize the biopsychosocial theoretical account to depict the causes of HIV. Last but non rent, I will discourse the wellness publicity and Motivation Strategies.2. Definition of HIV and AIDS:Definition of HIV The short term of Human Immunodeficiency Virus is called HIV which is a virus and it is reported by Dr. Luc Montagnier in 1983. They can non reproduce and turn by themselves, they have to trust on a life being and infect the cell of them in order to retroflex. Viruss normally are found and killed by the human immune system rapidly, nevertheless, HIV could straight assail the human immune system which would impact our organic structure wellness and can non acquire rid of a virus. Definition of AIDS AIDS – Acquires Immune Deficiency Syndrome which is caused by inflexion of HIV which would destruct the human ability to contend with the diseases and malignant neoplastic diseases. AIDS is non a individual disease and it combine with timeserving infection which would occupy the unrecorded organic structure easy when the immune system is destroyed. Peoples with HIV are non equal to infect AIDS. For the people who inflect HIV can besides stay hibernating in organic structure for several old ages. During the average incubation period, for grownup, it would take ten old ages to develop AIDS on norm. And a batch of people with HIV may be unaware of their inflexion position and look healthy.3. InfluenceFor the people who have infected HIV are they are higher hazard to acquire septic and malignances because the immune system is harm which is called ‘opportunistic infects ‘ . The most common HIV-related timeserving infections and diseases includes the bacterial diseases and protozoal diseases, fungous diseases, Viral diseases and HIV-associated malignances. There are different status would look in different phase of HIV infection. For the first phase patient, they have higher rate to infect TB, bacterial pneumonia, malaria, staphylococcal tegument infections, herpes shingles and blood poisoning and more hard to retrieve. For the ulterior phase of the patient, the immune system is being more and more weak, it is easier for them to infect PCP, cryptococcosis and toxoplasmosis which can be fatal.4. Figure of HIV/AIDSHIV is a planetary epidemic. They affect different state of the universe. It could hold negative effects in households, communities and the whole states. From the above saloon chart, we can happen that the figure of people populating with HIV addition from 8 million in1990 to 34 million in 2010. Besides, in recent old ages, the overall figure of growing of the epidemic has become more stable and the one-year figure of the new inflexion has continuously decreased because of the increasing figure of people has received antiretroviral therapy. Furthermore, AID-related deceases figure has besides lessening. From the above saloon chart, it is clearly to see the bulk people populating with HIV is largely unrecorded in low and in-between income states, particularly Sub-Saharan Africa where has two-thirds of all septic people of the whole universe which carries the greatest load of the epidemic. Besides, South and South-East Asia is the 2nd highest figure of people who are infected HIV. Figure in Hong Kong This research is done by The Virtual AIDS Office ( VAO ) of Hong Kong. In Hong Kong, the first instance of HIV infection was reported in 1984. From the above artworks, we would happen that the figure of instance of people infected HIV maintain on increasing in recent old ages. The figure of instances has a mild bead in 2009 and 2010, nevertheless, the figure of instance in 2011 addition to a record high of 438 instances. Besides, it is clearly to happen the most inflexion were in grownup, male and Chinese. In 2011, there is 79 % of the reported instances were work forces and 66 % of reported instances is Chinese and the 83 % of the reported instances aged between 20-49 which is the highest. This pie chart show the suspected path of HIV transmittal in 2011, we would happen that the big proportion of people acquiring septic HIV is from sexual transmittal which includes 39 % of homosexual, 27 % of heterosexual and 4 % of bisexual. Besides, 3.5 % is infected from blood contact which includes contaminated blood, blood merchandises and acerate leafs.5. CausesBiological Causes Transmission of HIV – Sexual contact During the sexual contact, the seeds or vaginal discharge of the inflected spouse would straight in contact with the mucose membrane of the male and female ‘s generative organ. Therefore, homosexual and homosexual contact can convey HIV, such as vaginal, unwritten or anal sex. And the hazard of HIV transmittal would increase when there is ulcer and blood during the sexual contact. Blood contact HIV would be transmitted by contaminated blood, blood merchandises and acerate leafs because there is the high concentration of HIV in blood of the people inflected. It is common to happen that blood-borne transmittal of HIV frequently occurs when the drug users who infected HIV portion the acerate leafs with others. Besides, we would happen some instances in the wellness attention puting, such as needlestick hurts and the HIV transfuse to the blood or blood merchandise. Mother to infant infection During gestation, bringing or breasting eating, there is 15-40 % alteration that HIV can convey the baby if the female parent is infected. Psychological Causes There are a batch of psychological causes would increase the hazard of HIV. For illustrations, the personal depression, self-destructive ideas, deficiency of slumber would take to an addition of emphasis and may do some psychiatric jobs which would decelerate down our immune systems and we have to put more discoloration on it. Besides, for the people who have infected HIV it would take to high HIV viral tonss. Furthermore, addition of emphasis will do a batch of jobs. When people acquiring more and more nerve-racking, some people may take to travel to the recreational topographic point to loosen up themselves, such as clubbing, saloon and game centre. It is easier for them to run into some bad friend and they may misdirect them to take the drugs or have the sexual relation which would increase the hazard of HIV transmittal, such as blood contact and sexual contact. In add-on, for the people who have infected HIV, eating wont would besides impact the procedure from HIV to AIDS which is base on the diet of the patient. It would be faster if the patient is malnourished. Sociological Causes – For the underdeveloped state In the underdeveloped state, there is a deficiency of antiretroviral interventions and hapless wellness attention system which leads to the rate of people septic HIV remains in a high degree. Peoples in the development states are unawareness of HIV, For the modern society In the modern society, people are more open-minded. A batch of people may take to travel to the nine or saloon to loosen up after work and they may believe there is nil job to hold sex with person and it would take to an addition to the figure of people acquiring sexual contact. -Media The mass media ever play the cardinal function of the whole society and it would impact the head of the citizen. In the modern society, one of the causes that people acquiring more and more open-minded is affect by the media. Although they are non aim to direct whose messages to them, but when they watch the films or a Television programmes that the histrions can easy hold the sexual relation to others or they are taking drugs which would straight impact their head and they may desire to copy. It would increase the hazard of infect HIV through blood contact and sexual contact.6. Health publicity– Information and instructionThe effectual AIDS programme should advance the information and proviso of instruction which is the cardinal requirements. It should cover the all sectors of the society and educate them in a manner that they can easy understand and acceptable. Besides, it should be put attempt continuously to accomplish the result. HIV and AIDS instruction in schools For educating the immature about HIV and AIDS, the most common topographic point is to larn from school which is a important scene to educate the immature. School normally pays an of import function in determining the young person ‘s attitudes, sentiments and behaviour. Therefore, learning in school about the biological facets of HIV and AIDS is ideal environment for learning the societal. HIV and AIDS instruction in the workplace To forestall HIV/AIDS, the cardinal location is to educate them in the workplace. It is an of import manner to give them the information about what are HIV/AIDS, the causes and some bar. Besides, learning them at the workplace can make people who have non larn it before at school. Furthermore, there are some researches found that there are nine out of 10 people who are infected HIV are working. Therefore, supplying instruction at the workplace can assist the people live healthier. For the authorities, they can advance some plans of the International Labour Organization ( ILO ) for some company to fall in. One of the purpose of the International Labour Organization is to advance different prevent solutions at the workplace and back up the workers with HIV, such as supplying intervention and attention. -HIV and AIDS instruction through the mass media Besides the other effectual manner is educating the populace through the mass media. Mass media ever play the cardinal function in a batch of states in respond to HIV and AIDS. For illustration, UK authorities in order to raise the consciousness of the populace about the HIV and AIDS, they use the progamme called ‘blanket instruction ‘ which make good usage of the mass media that can cover the whole society, and it is truly successful in advancing HIV and AIDS.-Clinical and support serviceInformation and instruction is non sufficient to inform to public. The most critical measure is to supply the guidance, advice, medical interventions and support services which should besides cover the whole society, particularly for whole who are high hazard to infect HIV, such as the drugs users, commercial sex workers. These interventions and services are both indispensable to the AIDS programme which can contend against the disease. For illustration, for the bar of sexual Transmission of HIV, there are some sexually transmitted diseases ( STD ) clinics can advance some AIDS information and instruction to be informed to the patients, such as inform the people who have high hazard of infecting HIV should hold a regular trial. Besides, an effectual AIDS programme should develop some wellness professional to supply effectual interventions to the patients.7. Motivation Schemes-For the people who have non inflect HIV To forestall sexual contact Apart from abstention, safe sex should be reciprocally monogamous sexual relationship with an clean individual. If you do non cognize your spouse is affected or non, you should utilize the rubbers from the beginning whatever which types of sexual intercourse. Using rubbers can cut down the hazard of infecting HIV. To protect yourself and to love your sexual spouse, rubbers have to utilize decently and systematically. To forestall blood contact For drug user: There are 4 things that they can make to forestall the blood contact. First, they should avoid taking drugs and every bit shortly as possible to seek the drug intervention and rehabilitation services. Second, if person can non avoid taking drug instantly, the shooting method of taking drugs should be adopted and they should fall in the dolophine hydrochloride intervention programme. Third, if the drug users can non halt to shooting drugs, they should non portion panpipes and acerate leafs to other and they should utilize once-only panpipes and acerate leafs. Last, if the drugs users do non hold their ain syringe and acerate leafs, they should utilize bleach to unclutter the syringe twice and twice with H2O to avoid infection. For wellness attention workers: In the wellness attention puting, wellness attention workers are easier to hold some blood borne diseases such as HIV through needlestick hurt. If the accident occurs, to cut down the hazard of infection, first-aid direction is really of import. Furthermore, the most effectual manner to cut down the hazard of infection is to utilize cosmopolitan safeguards to all patients, such as have oning the protective barriers and rinsing manus often. To forestall female parent to infant infection For the adult females who are sing holding a babe or have been pregnant, if they are suspected to be infected with HIV, they should speak to their physicians or the AIDS counsellor and should hold an HIV antibody trial. Furthermore, to forestall mother-to-child transmittal, there is a manner to utilize antiretroviral drugs which can cut down the hazard of the kid acquiring septic HIV. For the people infected HIV: Have the Medical direction of HIV infection Although from now on, there is no such method to root up the disease, but there is some intervention have been made of AIDS. It includes two types, one is the antiretroviral drugs acceptance which can command the activities of the HIV, aid to reconstruct the unsusceptibility maps and minimise the harmful consequence of the virus. The other 1 is to hold some intervention and prophylaxis to minimise the hazard of timeserving infection. Using the above methods can better the wellness of the septic people and better their measure of life and endurance in people. Therefore, for the people infected, they should hold the regular medical followup for monitoring of the disease, so that the wellness attention professional can follow the instances. It can observe the complications earlier and have appropriate intervention which can better the endurance alteration. Control your emotion When the patients face the unwellness of HIV/AIDS, they must experience fear, uncertainness, guilt, anxiousness, choler and depression. However, it may something decline the state of affairs. Therefore, they should non deny their feeling. Ventilation of feeling may assist them to deciding the emotional job. You may portion your feeling and concern to person you trust. They may besides seek to derive reding support, there will be the societal worker to assist you.8. DecisionTo reason, from the above transitions, we would establish that the figure of people acquiring septic HIV is remind in a high degree. And the causes can divide into the biological, such as the transmittal of HIV, psychological, such as the emphasis and eating wont and sociological causes which depend on the different states and society. Furthermore, there is some wellness publicity which should educate the populace and supply some clinical intervention and services to them. Last, we have discussed the motive schemes which design for the people have non inflected and the patient with HIV. And I believe that with the above methods, the jobs of HIV/AIDS would be improved in foreseeable farther.