The Effects of Credit Management on the Profitability of Manufacturing Companies in Nigeria (a Case Study of Guiness Nigeria Plc

Introduction The expansion of International Trade and the accessibility to foreign stock and debt market has given rise to an increase debate on whether or not there is need to be a global set of accounting standards. As companies compete globally for scarce resources, investors and creditors as well as multinational companies are required to bear the cost of reconciling financial statements that are prepared using national standards. It was argued that a common set of practices will provide a â€Å"level playing field† for all companies worldwide (Murphy, 2000).IFRS are standards and interpretations adopted by the International Accounting Standards Board (IASB). They include: International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and interpretation originated by the International Reporting Standards Interpretation Committee (IFRSIC) (Oyedele, 2011). IFRS represent a single set of high quality, globally accepted accounting standards that c an enhance comparability of financial reporting across the globe.This increased comparability of financial information could result in better investment decisions and ensure a more optimal allocation of resources across the global economy (Jacob and Madu, 2009). Cai and Wong (2010) posited that having a single set of internationally acceptable financial reporting standards will eliminate the need for restatement of financial statements, yet ensure accounting diversity among countries, thus facilitating cross-border movement of capital and greater integration of the global financial markets.History and Development of IFRS Globalization of capital markets is an irreversible process because of the development and growth in science and technology; there are many potential benefits to be gained from mutually recognized and respected international accounting standards. To bridge the gap between accounting standards among countries, the International Accounting Standards Committee (IASC) w as founded in 1973 by a group of professional accounting practitioners.The IASC was to formulate uniform and global accounting standards aimed at reducing the discrepancies in international accounting principles and reporting practices. In this light, the International Accounting Standards Committee (IASC) was established. Since its establishment the IASC has actively been championing the uniformity and standardization of accounting principles for over two decades (Carlson, 1997). In April 2001, the International Accounting Standards Board (IASB) took over the setting of International Accounting Standards from the International Accounting Standards Committee (IASC).Thenceforth, the IASB updated the already existing International Accounting Standards and referred to them as International Financial Reporting Standards (IFRS). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IASs were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). In Nigeria, adoption of IFRS was launched in September 2010, by the Honorable Minister, Federal Ministry of Commerce and Industry, Senator Jubril Martins-kuye (OFR).The adoption was organized such that all stakeholders use the IFRS by January 2014. The adoption was scheduled to start with Public Listed Entities and Significant Public Interest Entities who are expected to adopt the IFRS by January 2012. All Other Public Interest Entities are expected to mandatorily adopt the IFRS for statutory purposes by January 2013, and Small and Medium-sized Entities shall mandatorily adopt IFRS by January 2014. The Importance of IFRSThe adoption of uniform standards cut the costs of doing business across borders by reducing the need for supplementary information. They make information more comparable, thereby enhancing evaluation and analysis by users of financial statements (Adekoye, 2011). Users become more confident of the inf ormation they are provided with and presumably, this reduces uncertainty, promotes an efficient allocation of resources and reduces capital costs (Ahmed, 2011).Esptein (2009), emphasized the fact that universal financial reporting standards will increase market liquidity, decrease transaction costs for investors, lower cost of capital and facilitate international capital formation and flows, various studies conducted on the adoption of IFRS at country level indicated that countries that adopted IFRS experienced huge increases in direct foreign investment (DFI) flows across countries (Irvine and Lucas, 2006). Cai & Wong (2010),in a study of global capital markets demonstrated that capital markets of countries that had adopted IFRS recorded high degree of ntegration among them after their IFRS adoption compared with the period before adoption. In a study on financial data of public listed companies in 15 member states of the European Union (EU) before and after full adoption of IFRS i n 2005, Chai at al (2010), found that majority of accounting quality indicators improved after IFRS adoption in the EU. The IFRS enhances comparability and transparency of reported results, easier cross-border stock exchange listings and foreign capital funding, additional and better quality financial information for shareholders and supervisory authorities, improved quality and efficiency of financial report.Impact of IFRS As a major change program, IFRS conversion affects many parts of our organization, including systems, processes and the wider business. Therefore ultimately, IFRS success depends heavily on how effectively accountants around the world are informed about the process and their willingness to adapt to or embrace change. IFRS could have a positive or negative impact on the financial statements. For example, recognition of interest income using effective interest method may negatively impact profitability as some of the credit related fees will form part of effective interest rate computation.However, the extent of the impact usually depends on the accounting policies adopted. The impact of IFRS transcends beyond accounting and financial reporting contrary to general misconception. Beyond finance, strategies, processes, people and systems will also be impacted by the conversion exercise. The following are some of the areas in which IFRS can affect our businesses: Systems and processes: IFRS will definitely change the overall presentation and contents of financial statements e. . more disclosures is required in the financial statements; consequently, there is a need to make amendments such as reconfiguration of existing systems, interface and mapping changes, changes to the chart of accounts etc. to generate IFRS compliant financial statements. Performance Management: Performance measures are going to be significantly affected as the effective interest calculation of income, impairment calculation and fair-valuation calculation will impact perfor mance results.Staff whose performance targets have previously been set using Nigerian GAAP calculations will need to be informed of the impact of IFRS on attaining these targets on their remuneration and the amount of effort that would be required to meet these targets under IFRS. Management reporting: Extensive impact on management reporting resulting in new forms of analysis and reporting. People and Communication: The conversion to IFRS will create a competency and knowledge especially financial control staff. However extensive training and communication plans will be in place to bridge those gaps.In addition to the aforementioned, the conversion exercise may have impacts on a large number of departments outside Finance including Human Resources, Information Technology, Risk Management, Business Development, Internal audit etc. For example, HR personnel will need to understand the impact of IFRS on staff loans. Some Key Risks Associated With Converting to IFRS Some of the key ris ks management should be aware of include: Lack of effective communication of the impacts of change to stakeholders the board, audit committees, investors and analyst, the impacts on internal controls and the related processes.Excessive costs and work levels resulting from ineffective planning and the inability by management to conclude and certify on the design or effectiveness of the company’s internal controls over financial reporting. Enforcement of Financial reporting Standards in Countries around the Globe and the Key Difficulties Faced in the Implementation of the Financial reporting Standards NIGERIA There are a number of institutions and agencies in Nigeria which provide guidelines that determine what information, and in what format such information, should be included in financial reports.Such institutions are the Institute of Chartered Accountants of Nigeria (ICAN), the Association of National Accountants of Nigeria (ANAN), the Central Bank of Nigeria (CBN), Nigeria n Accounting Standards Boards (NASB). Now the Financial Reporting Commercial (FRC), National Insurance Commission (NAICOM), Security and Exchange Commission (SEC), and Corporate Affairs Commission (CAC). These institutions are ready to give up on Nigeria’s GAAP and adopt IFRS from 2012 (Hassab, Epps and Said, 2001; Iyoha and Jimoh, 2011). Mukthar, (2009) sserts that, there is no better time than now to contribute to the debate for the need and feasibility of adopting the IFRS as a financial reporting framework in Nigeria. This is due to the pronouncements by the banker’s committee (a committee of Managing Directors of banks and the Nigerian Stock Exchange (NSE) to the effect that banks and all listed companies should prepare financial statements in accordance with the IFRS. Such pronouncements were made considering that complying with IFRS will facilitate transparency and lead to more disclosure in financial statements which will be useful to stakeholders, especially f oreign stakeholders.IFRS-based financial statements stand to have added advantage in their business relationships with their correspondent banks, multilateral institutions and international investors. Companies that prepare IFRS-based financial statements are also expected to get some boost in their rating. Adoption of the IFRS in Nigeria commenced in January, 2012. UNITED KINGDOM The enforcement of IFRS is under European Enforcement Coordination sessions (EECS) and Committee of European Securities Regulations (CESR). In the UK the body responsible for enforcement of the IFRS is the Financial Reporting Review Panel.Rolf (2010) suggests in through the CESR Annual Reports in 2010 that harmonization and the enforcement of the IFRS in Europe facilitate an efficient single capital market in Europe within the context of evolving EU legislation. UK’s Department of Trade and Industry (DTI) has since pronounced that publicly traded companies in UK should apply the International Accoun ting Standard in their individual financial reporting and that all EU listed companies were required to prepare their consolidated Financial Statements under IFRS effective from January, 2005 (ICAEW, 2006’ AECA, 2010 and Rolf, 2010).PricewaterhouseCoopers (2009) has confirmed that the U. K has since complied with the requirement; also small companies (SMEs) were required to report under IFRS effective from January 1, 2012. TURKEY Sigma, (1995) and Sigma and Hosal, 2005) observed that in 1980, a series of economic decisions following the International Monetary Fund’s (IMF) recommendations were taken to reduce the inflation rate, increase production, and support importing activities. In the reconstruction period starting in the early 1980s, Act No. 499 was put into effect in 1981 by the Parliament to prepare the grounds for establishing the Capital Markets Board (CMB). BRAZIL Brazil is incorporating its accounting standards with the IFRS. According to UNCTAD (2008), the main institutions leading the convergence process are the Brazilian Securities Commission (CVM), the Brazilian Institute of Independent Auditors (IBRACON), and the Central Bank of Brazil. A number of developments have recently advanced the country’s progress towards IFRS.The Central Bank of Brazil announced that as from 2010 all financial institutions under its supervision will be required to prepare their consolidated financial statements in accordance with IFRS. UNCTAD (2008) also reports that the Brazilian Securities and Exchange Commission has promoted efforts by companies listed in capital markets in Brazil to gradually adopt IFRS. For example, the CVM has been working more closely with IBRACON to accelerate convergence with IFRS and regulatory members.Companies listed on Sao Paulo Stock Exchange’s New Market are required to provide financial statements prepared in accordance with IFRS or to the US-GAAP, in addition to those that are prepared under Brazilian accou nting standards. The Committee of Accounting Pronouncements was set up in Brazil, whose objective will be to achieve full adoption of IFRS in the country. INDIA Ravindra and Shrikhadi (2010) observed that there is a growing international consensus on the International Financial Reporting Standards as acceptable standards for assessment of the financial health of a company across the globe. Based on the recommendations of the core group set up to facilitate IFRS convergence in India, its Ministry of Corporate Affairs (MCA) announced the approach and timelines for achieving convergence with IFRS. Also the Institute of Chartered Accountants of India (ICAI) commenced the process of issuing IFRS equivalent accounting standards. ICAI stated that for companies with exposure in European markets through equity or debt, transparency on IFRS is essential to cheap capital and hence, the proactive approach. ICAI set a time line of 2011 for compulsory switch over to the new standards.SOUTH AFRICA The South African Institute of Chartered Accountants (SAICA), the Johannesburg Stock Exchange (JSE) and the Accounting Practices Board (APB) of South Africa has recognized the need to be part of a global economy with respect to financial reporting. Local accounting standards in South Africa have been harmonized with international accounting standards since 1993. In February 2004, a decision was taken by the APB to issue the text of IFRS as South African statements of GAAP without any amendments (SIACA, 2006).The reasons for the ongoing harmonizing and the issuing of the text of IFRS as South African statements of GAAP were: for South African companies to attract foreign investment, to provide credibility to the financial statements of South African companies in the global market, and to do away with the need for dual listed entities to prepare financial statements in accordance with more than one set of accounting standards (Deloitte, 2006). ZIMBABWE Zimbabwe faces a challenge of h igh inflation that is affecting the wholesome application of the IFRS.The Institution of Chartered Accountants Zimbabwe (ICAZ, 2010) recommends that the IFRS should be in full application by end of 2010. Although Zimbabwe has economic challenges, the Zimbabwe Stock Exchange it has said that IFRS compliance is mandatory to all listed companies in its Stock Exchange (Tom, 2010). Currently, a ZSE panel of experts is responsible for checking IFRS compliance. It encourages accurate and correct presentation of companies’ financial accounts including historical data and internationally comparable balance sheets and disclosure.This makes it easier for investors, including external investors. The ZSE (ZSE, 2010) added that IFRS for SME is compulsory which was expected to commence by January, 2011, also the local GAAP which was based on the 1998 version was expected to translate into IFRS. The local tax authority has yet to adopt or convergence plans of tax reporting to the IFRS. KENYA Kenya is one of the earliest countries to adopt the use of the IAS and IFRS in 1999. UNCTAD (2008) confirms that over the years, Kenya has developed a wealth of experience in the use of IFRS, which provide useful insights in he development of strategies by International Standards of Accounting and Reporting (ISAR) to aid other countries in the implementation of IFRS. There a lone stock market in Kenya, the Nairobi Stock Exchange, in which the shares of about 50 companies are traded. In addition to these listed companies, there is also a sizeable number of companies which are either multinationals or companies owned privately by the nationals, as well as a large number of small and medium-sized enterprises (SMEs). In terms of financial reporting, all the companies are required to prepare financial statements based on IFRS.In most cases, however, SMEs would prepare financial statements for use by the tax authorities or by the banks for purposes of accessing credit. Other public inter est companies such as banks, insurance companies, cooperative societies and non-governmental organizations also prepare accounts in accordance with IFRS (Caroline, 2010). UGANDA The Institute of Certified Public Accountants of Uganda (ICPAU, 2009) stipulates that Uganda has adopted IASs, SIC IFRSs and IFRIC without amendment since 1998. All openly accountable bodies are obliged to present their financial statements in compliance with full IFRS.In additional, Uganda has instructed on the application of IFRS for SMEs at the beginning of 2010. Uganda Security Exchange (USE, 2010) directed that all foreign or national companies listed on the stock exchange to comply with IFRS when the time of reporting was due. TANZANIA According to Tanzania’s National Board of Accountants and Auditors (NBAA, 2009), Tanzania shifted to IFRSs, IPSASs, and ISAs with effect from July, 2004. In that effect, compliance required all preparations of financial statements to be in accordance with the IFRS s no matter the size of the firm.Pacter (2010), observed that publicly accountable entities were required to use full IFRS including the entities that offer shares to the public, financial institutions such as banks, insurance, pension funds, mutual funds, security brokers or dealers. Also, entities that have essential public service such as utilities; and non-publicly accountable entities are permitted to use the IFRS for SMEs. In that case, all bodies using IFRS for SMEs should apply those pronouncements as issued by the IASB in full and without modification. CANADAIn January 2006, the Accounting Standards Board (AcSB) adopted a strategic plan for embracing IFRSs across the whole country for all public companies and other profit-oriented enterprises that are responsible to large or diverse groups of shareholders in Canada. From that time, AcSB proposed on its section 1506 to house the approval of IFRSs (Peter, Michael, and Ken, 2008, Deloitte, 2011). Peter (2008) recommended that: â€Å"The AcSB has recently confirmed January 1, 2011 as the changeover date to which IFRSs was supposed to replace current Canadian Standards and interpretations as GAAP† UNITED STATES OF AMERICAAICPA (2011) asserts that as far as the USA is concerned; the enforcement of IFRS has taken the following forms. From 2001 to 2004 USA has made effort to implement IFRS. In 2005; The Securities and Exchange Commission (SEC) released a roadmap allowing IFRS filings without GAAP reconciliation for foreign firms by 2009. In 2006; The IASB and the FASB agree to work on a number of major projects. In 2007; The SEC announced that it will accept from foreign filers in the U. S. financial statements prepared in accordance with IFRS, as issued by the IASB, without reconciliation with U.S. GAAP. Also, the SEC issued a Concept Release asking if U. S. public companies should be given an option to follow IFRS instead of U. S. GAAP. In2008;The SEC was expected to vote on a proposal creating a tim eline for moving U. S. public companies to IFRS, also, the FASB and the IASB updated the Norwalk Agreement with the goal of accelerating convergence. In 2009; the IASB ended its moratorium, set in 2005, on the required application of new accounting standards and major amendments to existing standards. The board had frozen its rules while more countries adopted IFRS.In 2011; Canadian and Indian companies are slated to begin using the global standards, and Japan was slated to have eliminated all major differences between Japanese GAAP and IFRS. In the United States, questions concerning IFRS are expected to be included in the Uniform CPA examination. Year 2013 is the earliest year projected by accounting firms for mandating that large U. S. public companies convert their financials to IFRS, year that the updated Norwalk Agreement expects all major capital markets to operate from one set of accounting tandards (AICPA, 2011). The year 2015 is earliest year the SEC would allow public com panies to convert their financials to IFRS (AICPA, 2011). JAPAN Japan financial reporting is guided by both international and domestic factors which fall under the Accounting Standards Board of Japan (ASBJ). From 2004 to 2010, the Japanese Institute of Certified Public Accounts (JICPA) along with ASBJ has made a tremendous move towards the harmonization between Japanese GAAP and IFRS. Some problems remained unsolved as they have to be worked on by 30 June, 2011 (Afaanz, 2011).According to ( Global Glimpses, 2009) and (Smart, 2012), Japan allowed a number of international companies the use of IFRS and some local companies to use them on their own choice for the year ending March 31, 2010. In 2012, the decision about the mandatory adoption of IFRS by 2016 is expected by the year 2013. HONG KONG Starting in 2005, Hong Kong Financial Reporting Standards (HKFRS) were made identical to the IFRS. While Hong Kong had adopted many of the earlier IAS as Hong Kong standards, some had not been adopted, including IAS 38 and IAS 39.All of the December, 2003 improvements and new and revised IFRS issued in 2004 and 2005 started taking effect in Hong Kong beginning from 2010. In 2005, implementing Hong Kong Financial Reporting Standards, the challenge sets out a summary of each standard and interpretation. The key changes it makes to accounting in Hong Kong, the most significant implications of its adoption, and related anticipated future developments. There are some Hong Kong standards and several Hong Kong interpretations that do not have counterparts in IFRS.Also there were several minor wording differences between HKFRS and IFRS (Deloitte, 2008 Tyrone, 2010). CHINA Chinese government had conducted series of accounting standard reforms in 1992, 2001 and 2006 in which each replaced the previous. According to Gingham and Haitao (2010) the Chinese accounting standards were considered to be in great conformity with IFRS. This developments confirm response to the emerging stock market and the increasing demand of foreign investors in China.Karthik, Donavan and Nancy (2005) and Romanna (2010) have however remarked that although in 2005 China converged with IFRS, but not in full compliance with IFRS requirements. The Chinese Accounting Standards Committee (CASC) is the body charged with developing accounting standards in collaboration with the Ministry of Finance (Elmer, 2011). CASC had issued new standards regarding cash flow statement, lease and other standards in conformity with the IFRS. In February 2006, the Chinese Ministry of Finance promulgated the introduction of Chinese Accounting standards based on IFRS.In January, 2007, China was obliged to adopt the IFRS so as to get placed into the global capital market (Zhang, Andrew and Collier, 2007). China is considered being the fourth world economy with far reaching economic effect regarding the application of IFRS. Afaanz (2011) argues that although China is adopting the IFRS there are challenges converg ing domestic standards with the IFRS expected to have been concluded by December 2011, and the application of IFRS to all companies big, small and medium effective January 2012.

Policing Paper †The Chicago Alternative Policing Strategy (CAPS) Essay

Over the last 20 years, a new concept of policing has emerged that will replace the law enforcement aspects of an officer’s duties and replace them with crime prevention.   This new concept is community policing, which â€Å"should develop partnerships with neighborhood residents, develop programs tailored for specific problems, and give rank-and-file officers more decision-making freedom with regard to how best to deal with particular problems† (Walker & Katz, pg 50, 3).   Although this new approach to policing has been around since the 1980s, the city of Chicago was the first large police department to adopt the program city-wide with the announcement of the Chicago Alternative Policing Strategy (CAPS) in April 1993 (Skogan, et al., 2002).   This paper will explain the strengths, weaknesses, and future of the CAPS program. As explained above, the community policing concept allows the officer to become a problem-solver instead of a reactor by developing relationships within the neighborhoods in which the department serves.   CAPS adopted a five-step program to assist with this effort.   These steps include:  · â€Å"Identify and prioritize problems  · Analyze problems  · Design response strategies  · Implement response strategies  · Assess the success of response strategies† (Skogan, et al, 2002, pg 4,  ¶ 3). The five steps were accomplished through turf orientation and mobilizing city services.   The turf orientation consisted of 279 beats with nine or 10 officers assigned to each.   These officers were suppose to develop relationships and trust among the residents of each beat; however, due to the high number of 911 calls, the officers found that they did not have the necessary time to accomplish both tasks.   Therefore, the Chicago Police Department hired extra officers that were assigned to â€Å"free-roving rapid-response units† (Skogan, et al., 2002 pg 5,  ¶ 6). These free-roving units were responsible for handling the extra 911 calls and were not tied to a specific beat, which allowed the beat officers to remain within their territories long enough to establish trust and relationships with the public.   The beat officers also mobilized city services to help with the initial clean-up needed to deter crime and reduce the public’s fear of potential crime.   City ordinances were changed to expedite the removal of graffiti, abandoned vehicles towed, and abandoned or unsafe buildings demolished.   Malfunctioning street lights were also fixed, and civilian coordinators put in charge of providing the beat officers the necessary services they needed to solve problems within the community (Skogan, et al., 2002). Once the initial issues had been addressed, the beat officers needed to get the community more involved in the CAPS program.   The first step in this was to obtain citizen input about the concerns within the neighborhoods and create new roles for residents to ensure their neighborhoods remained safe.   Beat meetings were created to â€Å"serve as a forum for exchanging information and prioritizing and analyzing local problems† (Skogan, et al, 2002, pg 8,  ¶ 2).   These meetings were held on a monthly basis in church basements and park buildings, and allowed the beat officers and the residents of each community to become better acquainted.   However, many of these meetings ended up being filled with complaints from residents instead of prioritizing and creating action plans to correct problems.   Therefore, more training has been provided for beat officers and civilian facilitators in order to maintain order within the beat meetings (Skogan, et al., 2002). Residents were also given more roles to ensure the neighborhoods remained safe.   District advisory committees (DACs) were created to advise commanders of concerns and plan police-citizen projects.   These committees consisted of â€Å"community leaders, school council members, ministers, business operators, and representatives of significant organizations and institutions in the district† (Skogan, et. al, 2002, pg 11,  ¶ 2).   However, this aspect of the CAPS program has not evolved as originally expected.   Partly because the DACs have not thought strategically about correcting wide-spread problems, and partly because the DACs are not as diverse as they should be; leaving gaps in the representation of all races and social classes within a large area (Skogan, et al, 2002). Although there have been a few pitfalls in the implementation of the CAPS program, there have also been some improvements.   One such improvement includes crime analysis.   A crime-mapping system has been created that is updated continuously; allowing police the information needed for problem-solving and tactical operations.   The city has also implemented a new 311 system that is used for nonemergency situations (Skogan, et al, 2002).   Another improvement has included the creation of a roving task force that includes police, building, health, and fire inspectors.   This task force’s sole responsibility is to enforce antigang and drug house ordinances.   A third improvement includes the cooperation of city legal staff whom have set up offices within communities to assist police in reoccurring problems, prosecute hate crimes, and conduct seminars about crime prevention (Skogan, et al, 2002). Since the implementation of the CAPS program, Chicago has seen a decrease in crimes ranging from burglary, auto theft, street crime, gangs, and drug problems.   However, the future of the program greatly depends on the current motivation of residents, police, and city leaders.   The city must become creative in ways to maintain its current CAPS program during these difficult economic times that have affected budgets on the city, state, and federal level, as well as replace retiring leadership with knowledgeable and driven officers and sergeants (Skogan, et al, 2002).

Shooting an Elephant

George Charalambous 03/05/2013 English 1030 Research Paper † If it were necessary to give the briefest possible definition of imperialism, we should have to say that imperialism is the monopoly stage of capitalism now† according to Vladimir Lenin. George Orwell immediately begins the essay †Shooting an Elephant† by claiming his perspective on British Imperialism, and how this imperialism affected himself, his empire, and the Burma people. Though George Orwell is a British officer himself at the time in Burma , he claims that he is fully against the oppressors , who at the time are the British.His personal experience, that he writes about with the elephant is metaphorical to imperialism and how he views the social issue. The author is the protagonist of the story and he shows the feelings toward the British Imperialism and Britain's justification for their actions in taking over Burma. Nowadays imperialism, transformed to capitalism and a lot of the characteris tics are the same. Firstly, if we take a look to George Orwell's life he was born in 1903 in Bengal, in the British Colony of India, where his dad was working.His mother though was the one that brought him to England at the age of one. While he was in primary school, and other greater levels his teachers made clear that he was disliked by some of them. He joined the imperial police in India, Burma after finishing his studies at Eton, without any prospect of getting a college degree because his family was insufficient to pay his tuition. He went back to England in 1928 having grown hating imperialism as shown by his first novel † Burmese Days â€Å". Orwell and his family lived poor for many years even sometimes he was homeless.He began working in BBC Eastern service after the end of world war two. His job there was to shape propaganda and wrote that he felt bad for working there but he did it only to survive. He was working mostly in programs to gain Indian support for Britai n's war efforts. Despite the good pay from BBC he did not like what they were supporting and he resigned in 1943. Orwell was well known during most of his career for his journalism, both in books and British press. In his own words, he characterize himself as a democratic socialist, and he was strongly against fascism, imperialism and dictators.George Orwell is a creative and competent writer, and he is a man that has a lot to teach and say about the world around him and around the world through his writings. He is such a writer. To begin with Orwell is the protagonist of â€Å"Shooting an Elephant†. The author himself is saying that he is uneducated and young , at that particular time. From that saying, we realize that he did not really experienced life or the world. He believed though that English people should not supply their ideas of life on other people through violence.In the job he was doing he got to see all the dirty work of what his country was doing and what they were in charge of. That was something that really scarred him which he clearly shows in his 1984 last novel. You can see some of that resentment towards big imperialistic governments played out in almost all of his novel. George Orwell opinion when he is in the military and can see clearly the UK imperialistic strategies to rule other countries. His argument was that England military should not even be in India by that time.United Kingdom government was saying that, what they were trying to do, was to develop better living standards for everyone but Orwell did not believe that, that was the cause. In this particular essay † Shooting an Elephant â€Å", as I said previously , is the protagonist. The main incident of the story is when Orwell has to kill the elephant. He talks about his experience as a young British colonial policeman working in Burma in the 1920's. Orwell's is called out to do something about a tame elephant He clearly says in the story that he did not want to kill the animal.In his mind, he just wanted to get close to the elephant but if it does not charge him or show aggression maybe he could just go away and everybody will be fine with it. But he realizes that the moment he started heading towards the elephant with his rifle, everybody from the crowd, start getting excited to see it dead. Those people in the crowd might want a show of entertainment, like something big get shot. On the other hand maybe they just wante the food because in the end of â€Å"Shooting an Elephant† it says that after they kill it, they stripped it's bones in eight pieces and they tok the meat..Maybe though they just wanted the ivory. After he shots, people would fight to get first the ivory. Everybody had a different motivation and that is what made it hard for him to walk away at this point. He knew he was committed to shoot the elephant even though he did not want to do it. He did not want to be laugh at. People expected on him to do it and he had to do it. All these people were following him while he was going int this life experience for him. In Orwell's mind, he was the policeman , so he was in charge. He should be able to do whatever he wants reason obviously.Instead the people and the government were pushing their will upon him and forcing him to do something that he does not want toand that seems like a contradiction to me. He really does not have the freedom to do what truly he wants to do in this situation because of England and what they put him in. One of the senses that I got from â€Å"Shooting an Elephant† was his inside struggle and thinking before and after the shooting. It was a mental struggle for Orwell back-and-fronth. When he finally shoot the elephant, it does not die.He shoot him again and again even in his mouth which is the most sensitive spot of an elephant, but still the animal do not die. It took thirty minutes for the elephant to die. The fact that the elephant had to struggle made the author to suffer more after his unwilling action. The elephant start bleeding and dying in a pain that could not even get up anymore, From the last lines of the story Orwell is focusing on the societal hierarchy and structure. This societal structure was influenced by the English colonialism and how things were run in England. They influenced Burnese people the same way and how they perceived other people.Through the last lines the author points out again how ridiculous was what he was about to do and that the ultimate reason that he did it is because he did not want to get laughed at. We can obviously see the pain and anger towards England oppression. The background of George Orwell, and ultimate points of his biography, will help to understand a lot more about this essay â€Å"Shooting an Elephant†. The story itself is enlightening but you can miss a lot of the important elements of this assessing. Orwell is most famous for writing â€Å"1984†. In â€Å"1984† he pict ures a future world fully controlled by television cameras, â€Å"the big brother†.He lived two lives. First life in Burma as a police officer and second when he goes back to England. His second life , is the life of a writer. In England he wrote â€Å"1984† , and a collection of essays, which â€Å"Shooting an Elephant† is one of those essays. In â€Å"Shooting an Elephant† he uses a lot two words, imperialism and colonialism. Basically colonialism is when a country shows up in another country and says † you are too stupid to run your own country, so we are going to run it for you † . Imperialism is the intent to try to control another country and ostensibly began to think of it as your own.American and English governments have those tensions the last hundrend years. In my opinion , what Orwell was trying to point out is that governments do not use colonialism for active humanitarianism , but the real reason why people show up in another coun try and colonialize it is for money and power. Extract large amounts of resources , sometimes out of the ground and sometimes physical bodies, like in 1940's for slavery. The question is why English people where in Burma? The British were all over South Africa and a big part of Asia that period. Gandhi was against the English colonialism and we can see that from a part of his work.He tried to say to British † it is time for you to leave†. That is important to understand in â€Å"Shooting an Elephant†. George Orwell is writing to speak ironically about the experience he had. Orwell was looking back on it and wanted to share it with everyone, to show why imperialism is bad for societies. That is the reason he wrote â€Å"Shooting an Elephant†. Again what is really important in this story is Orwell's great fear to get laughed at. This is the moment in the story when Orwell finally is able to kind of decpnstruct the mythology of imperialismand he talks about wh at is one thing that cannot happen if you are the person in charge.He points out who really has the power in imperialism, even if the elephant was not causing danger to anyone, and even if he was the police officer. The peer pressure from the people is coming out of the fear of their government. People with power will always face peer pressure and do something that they did not want to do like George Orwell in this particular situation. Sometimes the people in charge do not have the real power but they work only from peer pressure. In conclusion, for me in a world that is constantly trying to make you something different and something you do not want to be , is a great accomplishment to be yourself.The way in which George Orwell operated is as a dramatic and moving allegory of the imperialistic experience. The author actually discusses the shooting of the elephant, pointing out in a horrific detail the painful and slow death of a peaceful elephant by a British officer. This essay ac tually captures the violent reality of imperialism and colonialization. The life of an imperial police officer would be really hard. Orwell was brave enough to confess this experience and dilemmas when other people just accept it and become a part of it. CITATIONS: Lucideyproduction, . â€Å"Imperialism in the 20th Century. xomba. (2006): 1. Web. 12 Mar. 2013. . Lenin, Vladimir. â€Å"imperialism quotes. † Brainy Quote. (1982): 1. Web. 12 Mar. 2013. . Porter, Bernard. â€Å"British and American Imperialism's Compared . † History New Network. (2006): 11. Web. 12 Mar. 2013. . Shooting an Elephant George Charalambous 03/05/2013 English 1030 Research Paper † If it were necessary to give the briefest possible definition of imperialism, we should have to say that imperialism is the monopoly stage of capitalism now† according to Vladimir Lenin. George Orwell immediately begins the essay †Shooting an Elephant† by claiming his perspective on British Imperialism, and how this imperialism affected himself, his empire, and the Burma people. Though George Orwell is a British officer himself at the time in Burma , he claims that he is fully against the oppressors , who at the time are the British.His personal experience, that he writes about with the elephant is metaphorical to imperialism and how he views the social issue. The author is the protagonist of the story and he shows the feelings toward the British Imperialism and Britain's justification for their actions in taking over Burma. Nowadays imperialism, transformed to capitalism and a lot of the characteris tics are the same. Firstly, if we take a look to George Orwell's life he was born in 1903 in Bengal, in the British Colony of India, where his dad was working.His mother though was the one that brought him to England at the age of one. While he was in primary school, and other greater levels his teachers made clear that he was disliked by some of them. He joined the imperial police in India, Burma after finishing his studies at Eton, without any prospect of getting a college degree because his family was insufficient to pay his tuition. He went back to England in 1928 having grown hating imperialism as shown by his first novel † Burmese Days â€Å". Orwell and his family lived poor for many years even sometimes he was homeless.He began working in BBC Eastern service after the end of world war two. His job there was to shape propaganda and wrote that he felt bad for working there but he did it only to survive. He was working mostly in programs to gain Indian support for Britai n's war efforts. Despite the good pay from BBC he did not like what they were supporting and he resigned in 1943. Orwell was well known during most of his career for his journalism, both in books and British press. In his own words, he characterize himself as a democratic socialist, and he was strongly against fascism, imperialism and dictators.George Orwell is a creative and competent writer, and he is a man that has a lot to teach and say about the world around him and around the world through his writings. He is such a writer. To begin with Orwell is the protagonist of â€Å"Shooting an Elephant†. The author himself is saying that he is uneducated and young , at that particular time. From that saying, we realize that he did not really experienced life or the world. He believed though that English people should not supply their ideas of life on other people through violence.In the job he was doing he got to see all the dirty work of what his country was doing and what they were in charge of. That was something that really scarred him which he clearly shows in his 1984 last novel. You can see some of that resentment towards big imperialistic governments played out in almost all of his novel. George Orwell opinion when he is in the military and can see clearly the UK imperialistic strategies to rule other countries. His argument was that England military should not even be in India by that time.United Kingdom government was saying that, what they were trying to do, was to develop better living standards for everyone but Orwell did not believe that, that was the cause. In this particular essay † Shooting an Elephant â€Å", as I said previously , is the protagonist. The main incident of the story is when Orwell has to kill the elephant. He talks about his experience as a young British colonial policeman working in Burma in the 1920's. Orwell's is called out to do something about a tame elephant He clearly says in the story that he did not want to kill the animal.In his mind, he just wanted to get close to the elephant but if it does not charge him or show aggression maybe he could just go away and everybody will be fine with it. But he realizes that the moment he started heading towards the elephant with his rifle, everybody from the crowd, start getting excited to see it dead. Those people in the crowd might want a show of entertainment, like something big get shot. On the other hand maybe they just wante the food because in the end of â€Å"Shooting an Elephant† it says that after they kill it, they stripped it's bones in eight pieces and they tok the meat..Maybe though they just wanted the ivory. After he shots, people would fight to get first the ivory. Everybody had a different motivation and that is what made it hard for him to walk away at this point. He knew he was committed to shoot the elephant even though he did not want to do it. He did not want to be laugh at. People expected on him to do it and he had to do it. All these people were following him while he was going int this life experience for him. In Orwell's mind, he was the policeman , so he was in charge. He should be able to do whatever he wants reason obviously.Instead the people and the government were pushing their will upon him and forcing him to do something that he does not want toand that seems like a contradiction to me. He really does not have the freedom to do what truly he wants to do in this situation because of England and what they put him in. One of the senses that I got from â€Å"Shooting an Elephant† was his inside struggle and thinking before and after the shooting. It was a mental struggle for Orwell back-and-fronth. When he finally shoot the elephant, it does not die.He shoot him again and again even in his mouth which is the most sensitive spot of an elephant, but still the animal do not die. It took thirty minutes for the elephant to die. The fact that the elephant had to struggle made the author to suffer more after his unwilling action. The elephant start bleeding and dying in a pain that could not even get up anymore, From the last lines of the story Orwell is focusing on the societal hierarchy and structure. This societal structure was influenced by the English colonialism and how things were run in England. They influenced Burnese people the same way and how they perceived other people.Through the last lines the author points out again how ridiculous was what he was about to do and that the ultimate reason that he did it is because he did not want to get laughed at. We can obviously see the pain and anger towards England oppression. The background of George Orwell, and ultimate points of his biography, will help to understand a lot more about this essay â€Å"Shooting an Elephant†. The story itself is enlightening but you can miss a lot of the important elements of this assessing. Orwell is most famous for writing â€Å"1984†. In â€Å"1984† he pict ures a future world fully controlled by television cameras, â€Å"the big brother†.He lived two lives. First life in Burma as a police officer and second when he goes back to England. His second life , is the life of a writer. In England he wrote â€Å"1984† , and a collection of essays, which â€Å"Shooting an Elephant† is one of those essays. In â€Å"Shooting an Elephant† he uses a lot two words, imperialism and colonialism. Basically colonialism is when a country shows up in another country and says † you are too stupid to run your own country, so we are going to run it for you † . Imperialism is the intent to try to control another country and ostensibly began to think of it as your own.American and English governments have those tensions the last hundrend years. In my opinion , what Orwell was trying to point out is that governments do not use colonialism for active humanitarianism , but the real reason why people show up in another coun try and colonialize it is for money and power. Extract large amounts of resources , sometimes out of the ground and sometimes physical bodies, like in 1940's for slavery. The question is why English people where in Burma? The British were all over South Africa and a big part of Asia that period. Gandhi was against the English colonialism and we can see that from a part of his work.He tried to say to British † it is time for you to leave†. That is important to understand in â€Å"Shooting an Elephant†. George Orwell is writing to speak ironically about the experience he had. Orwell was looking back on it and wanted to share it with everyone, to show why imperialism is bad for societies. That is the reason he wrote â€Å"Shooting an Elephant†. Again what is really important in this story is Orwell's great fear to get laughed at. This is the moment in the story when Orwell finally is able to kind of decpnstruct the mythology of imperialismand he talks about wh at is one thing that cannot happen if you are the person in charge.He points out who really has the power in imperialism, even if the elephant was not causing danger to anyone, and even if he was the police officer. The peer pressure from the people is coming out of the fear of their government. People with power will always face peer pressure and do something that they did not want to do like George Orwell in this particular situation. Sometimes the people in charge do not have the real power but they work only from peer pressure. In conclusion, for me in a world that is constantly trying to make you something different and something you do not want to be , is a great accomplishment to be yourself.The way in which George Orwell operated is as a dramatic and moving allegory of the imperialistic experience. The author actually discusses the shooting of the elephant, pointing out in a horrific detail the painful and slow death of a peaceful elephant by a British officer. This essay ac tually captures the violent reality of imperialism and colonialization. The life of an imperial police officer would be really hard. Orwell was brave enough to confess this experience and dilemmas when other people just accept it and become a part of it. CITATIONS: Lucideyproduction, . â€Å"Imperialism in the 20th Century. xomba. (2006): 1. Web. 12 Mar. 2013. . Lenin, Vladimir. â€Å"imperialism quotes. † Brainy Quote. (1982): 1. Web. 12 Mar. 2013. . Porter, Bernard. â€Å"British and American Imperialism's Compared . † History New Network. (2006): 11. Web. 12 Mar. 2013. .

The Threat of Fraud in the Organization Assignment

The Threat of Fraud in the Organization - Assignment Example Crooks have been getting ever smarter and now target executives of small to medium enterprises where for instance fictitious orders for goods or credit lines are initiated and the goods are shipped to a third party. This causes considerable losses to companies and executives. Identity theft can be managed by ensuring stronger internal control and monitoring systems such as using the RCSA, encrypting sensitive data, and obtaining insurance for the executives. A workshop organized to sensitize executives on fraud would include a participatory and self-assessment session to monitor uptake of information by attendants. Literature 1. The answer to question 1 (a and b); How would you protect corporate executives of fraudulent acts against them? Identity theft refers to the act of stealing or gaining another person’s identifying and personal information such as a social security number or credit card numbers by unauthorized means and using or having the intention to use the informati on fraudulently (van der Meulen, 2011). The first step in protecting executives would be to get insurance in the director and officer insurance form to cover against loss of wealth and associated assets. An executives' signature can, for example, be used to fraudulently get a binding agreement with the company, which would be detrimental to the company such as using the executive’s identity to access credit lines, which are not approved. The company would need to ensure it and its and executives are under the 'Merchant Risk Council' which is a group of over 7 800 merchants, financial institutions, law enforcement agencies and vendors who work together to enhance cyber frauds, for example, financial institutions would have to call the company before processing a credit card application. Of course, improving cybersecurity at the business would be a viable step. Cybercrime occurs when three principal factors are present; opportunity, rationalization, and pressure as the fraud tr iangle shows. Financial pressure Opportunity Rationalization                                                                                                         Financial The pressures to steal ID's are primarily financial or hobby and the fraudsters never share their problems or intentions to solve them, especially through fraud. Rationalization is the act of someone justifying their fraudulent behavior and reconciling themselves with it so that they commit it without feelings of guilt. Opportunity refers to the capability to steal identities or commit fraud and crooks do their best to cover their tracks. Opportunity is the result of weak control systems in the company and is the one area where most business entities are most vulnerable since while they take steps to minimize fraud, crooks devise ever sophisticated methods to go around the security systems (Singleton & Singleton, 2010). A lot of focus would b e directed to minimizing the opportunity for ID theft by having firewalls and current anti-spyware in addition to installing anti-malware and ant viruses in the computer systems and networks at the company.  

Analytical techniques Essay Example | Topics and Well Written Essays - 1750 words

Analytical techniques - Essay Example Experts have concentrated towards the identification of certain measures that can help in the mitigation of the errors in different fields. Some analytical techniques and procedures have been discovered as remedies to the occurrence, execution and interpretation of errors and these techniques and procedures are commonly used to minimize the probability of errors. (Grabowski and Roberts, 1996, p16) The analytical techniques and procedures employed for dealing with the errors used to be different for each case however, there are some common and widely accepted procedures like Six Sigma etc that are applicable to almost every field and can help the related individual and organizations in effectively dealing with different types, stages and levels of errors. The paper aims to discuss some major and widely accepted error mitigation analytical techniques that have proved their significance in dealing with the errors both at execution and interpretation stages. The essay presents the examples of errors that commonly occurred in different fields and also discuss the analytical techniques that are commonly used in these fields to deal with these errors. (Goodstein et al, 1988, p98) As discussed above that with no exceptions, error occurred in every field. The intensity and effects of these errors may vary from one field to another and ultimately the procedures and techniques used to deal with these errors also vary from one field to another. It implies that the medical errors are different in nature from the business, linguistics or lab errors and thus, these errors are dealt quite differently from the errors occurred in any other field. For instance, in statistical data an error can be occurred in form of difference found between the computed and theoretically correct values that can be deal by rechecking formulas and calculation methods. In science and

Applied economic Assignment Example | Topics and Well Written Essays - 750 words

Applied economic - Assignment Example Given that model 2 is the correct model, the Gauss-Markov theorem tells me that the model’s ordinary least square estimators are the best estimators under classical linear regression models. This implies that the coefficients are the best for the model and the R2 is the highest that the model can attain (Wooldridge 102). Suppose a test was conducted on the hypothesis at 15 percent level of confidence and a p-value of 0.119 obtained, the test result would mean that no significant relationship exist. This is because for a two tailed test, implied by the alternative hypothesis that ÃŽ ²1≠ -3, then the confidence level for the test is 0.075. The p-value is therefore greater that the confidence level and this means that the null hypothesis is not rejected. Conducting the test 10 percent level could change the conclusion on significance. This is because of the associated increment in confidence interval that could extend to cover the critical value. Assuming that Ram (2009) is correct in his model in which openness is a significant factor to government’s expenditure, then expected value of error term in the model that omitted the openness variable cannot be zero and the expression is not valid. This is because of effects openness that was factored in the error term and meant that what was perceived to be the error term was not error but effects of an unidentified variable. Even though both models leads to rejection of the null hypothesis, the greater absolute t-statistic from model two offers better evidence for rejecting the null hypothesis because it would ensure rejection of the null hypothesis at a greater level of precision than would model 1. The greater absolute value of the statistic in model two explains this because greater statistic than a reference value implies significance. Suppose population is added to model 1, then

LAN Networks Coursework Example | Topics and Well Written Essays - 250 words

LAN Networks - Coursework Example They will use the Ethernet cables to connect all the computers, DVR, VoIP phone, and game console to the network. They can then hook the router to the modem to connect to the internet. In this way all the devices can access the internet provided that the router is configured and allows them. The justification for the above requirements is that the family is in possession of several devices that need internet connectivity. The recommended devices will make this possible. The modem is connected to the router so that the router access the internet through the ISP assigned IP address. This dynamically assigns each of the devices IP addresses thus enabling the m to access the internet. The enterprise-level company will require a large server room with several servers, routers, bridge, and network switches to connect to the several hundred business users of their network. Each device will connect to the switches via wired or wireless access. Wired access will include Ethernet cable, at least a cat5e twisted pair of the fiber optic Ethernet cable. The network switch will be used for routing information from their network to the internet. The routers will be the gateway to the network thus will be used to connect the enterprise’s LAN and the internet thus giving them access to a good firewall. The bridges will be used to direct the traffic over the network. The three most common types of server applications are email servers, List server, and Telnet servers. Email servers are computers that keep records of each and every mail that comes in and leaves the network. List servers are computers that for the users or one way list that gives announcements, newsletters or even advertising. Telnet servers are computers that help the users to sign in to host computers and perform tasks as if they are working on their computers. Even though the servers can be combined, I will not combine all of them. I will implement two

English as a Foreign Language in the Saudi Schools Essay

English as a Foreign Language in the Saudi Schools - Essay Example With reference to its effect on student first language oral communication, the study concludes that this is an important issue worth investigation. In 2004, driven by its aims to improve education and cope with achievements in science and technology, the Saudi government decided to initiate a program to begin teaching English as a foreign language to students in the in sixth grade. It was an initial step toward its ultimate goal to teach English in all elementary grades. The resolution was possibly based on the belief that English is the language of the globalized world economies, and that young people would not only benefit from speaking the language but could learn it more easily at a younger age. The general consensus among experts is that younger minds absorb other languages easier than do adults. In the light of this, the paper attempts to measure attitudes of Saudi students in Brighton towards EFL. The paper also formulates recommendations on EFL in the Saudi elementary state schools and invites further discussion of and research into this issue. The following historical background frames the discussion. Since the country has never been colonized by a foreign power, the exact date of or the situational emergence of English in Saudi Arabia is unknown. However, some researchers claim that when oil was found in the 1930s, English emerged with the arrival of American oil companies and their employees. Later, the Saudi government took the initiative and officially introduced and approved the use of English in the country.  

Improvement measures on Sight Savers Essay Example | Topics and Well Written Essays - 3000 words

Improvement measures on Sight Savers - Essay Example cult for the organization to exhibit effective governance The organization is also grappling with how to leave their finances to professional outsiders without losing control of the organization’s activities. Sight Savers International can use several key performance indicators to define, as well as measure their progress towards their goals. In order to plan for an uncertain future, one thing that they have to do is improve the level of confidence and trust in the organization from the public. The first KPI here is the overall level of confidence and trust in their charity organization from the public, which they can carry out using an independent survey every two years (Marr, 2012: p22). Their target here should be to improve their ratings continuously over their 2007 baseline. The second KPI would be a survey by stakeholders of the effectiveness of their charity sector’s main regulator, which would also be carried out by an independent survey (Marr, 2012: p22). They should also measure the confidence and trust in their charity as compared with other professions and organizations every two years in order to be informed on their standing. The organization should also seek to achieve service delivery standards that are acceptable to their main clients. Their first KPI under this strategy would be the percentage of their clients who said that they did a commendable job across their area of operation (Molyneaux, 2009: p11). Second would be the average individual or charity rating at initial contact point who said that their services as provided were those that they required. Third would be the increase in use of their services across their area of operations. They should also use the average time that they take to deal with issues brought up by their clients as a key... The first KPI here is the overall level of confidence and trust in their charity organization from the public, which they can carry out using an independent survey every two years (Marr, 2012: p22). Their target here should be to improve their ratings continuously over their 2007 baseline. The second KPI would be a survey by stakeholders of the effectiveness of their charity sector’s main regulator, which would also be carried out by an independent survey (Marr, 2012: p22). They should also measure the confidence and trust in their charity as compared with other professions and organizations every two years in order to be informed on their standing.The organization should also seek to achieve service delivery standards that are acceptable to their main clients. Their first KPI under this strategy would be the percentage of their clients who said that they did a commendable job across their area of operation (Molyneaux, 2009: p11). Second would be the average individual or char ity rating at initial contact point who said that their services as provided were those that they required. Third would be the increase in use of their services across their area of operations. They should also use the average time that they take to deal with issues brought up by their clients as a key performance indicator. Another key performance indicator would be the increase in the publications that they send out directly to their client base on the services that they provide (Molyneaux, 2009: p11).

The effect of coffee and tea on dental erosion Research Paper

The effect of coffee and tea on dental erosion - Research Paper Example In order to have a healthy body, one must have clean teeth because they are the most visible internal part of the body. Teeth show up while an individual talks, eats, smiles and yawns. Clean teeth directly boost the confidence of an individual whereas stained teeth are a source of embarrassment for the individual who has them. The individual with clean teeth can socialize more confidently in comparison to an individual who has stained teeth, particularly at a very young age in life. In light of the relation of teeth hygiene with the confidence of an individual, it can be said that cleanliness of teeth is essential for good psychological health of an individual. Healthy psychology is essential for good personality, which is in turn essential for healthy society. Tea and coffee are beverages that are consumed by almost every single member of the society on a daily basis irrespective of age. People generally have a taste for both of them and these beverages are an essential part of the daily meal. In light of the immense consumption of both tea and coffee, it cam be said that this research applies to a vast majority of people in the society. This is a very useful research in that it would make them aware of the negative effects of an everyday beverage on their teeth.

Studo Guide Mis Essay Example for Free

Studo Guide Mis Essay Data gathering and reporting by manual process can affect the business as humans mistakes happen with the data entry. It is also time consuming as it keeps back the completion of the profit and loss statements, as some departments inquire to update data after submitting in which the analyst has to send the original copy and wait for completion before entering it into the final document. By collecting data of fifty headquarters at the same time and entering it into a spread sheet won’t tell which business branch is experiencing problems and if they are making a lost or a profit. It will impact the business as this spreadsheet software doesn’t specify in detail the business braches performance and will lead to make a lost in some branches. The business should implement software that will permit them to have a closer look of the business performance of each branch. If a business branch is always making mistakes in their reports the person in charge of that CASE STUDY Snyder’s of Hanover: New Systems for an Old Family Company Harry V. Warehime began tempting the taste buds of southern Pennsylvanians with his Hanover Olde Tyme Pretzels in 1909. Since then, Snyder’s of Hanover, as the company came to be known, has expanded its business beyond any scope that its founder might have dared to imagine. Snyder’s of Hanover remains a family-owned and family-run company, but it has become the world’s second largest pretzel maker, with 12.1 percent of the pretzel market. Snyder’s pretzel and chip varieties include Old Tyme Pretzels, Jalapeno Pieces, Butter Snaps, and EatSmart All Natural Veggie Crisps, as well as other popular snacks. In 2002, Snyder’s posted revenues of $164 million, trailing only Rold Gold, the reigning champion of the pretzel industry. In addition to manufacturing its complete line of snack foods, Snyder’s distributes its own products, as well as those of other snack food companies such as Tasty Baking Company’s Tastykakes. With 40 distribution facilities all over the United States and Europe, over 4,500 products, and over 150 product lines, the home office in Hanover, Pennsylvania, has a considerable amount of data to manage. If there was one last vestige of old-fashioned business left at Snyder’s, it was the company’s method of managing and analyzing data. Although Snyder’s sells more than 78 million bags of pretzels, chips, and organic snack items each year, some of its core systems were still heavily manual and paper-based. Snyder’s financial department was using electronic spreadsheets for much of its data-gathering and reporting. Lois Stambaugh, Hanover’s financial analyst, would spend the entire final week of each month collecting Excel spreadsheets from the heads of more than 50 departments worldwide. Then she would consolidate and reenter all the data into another Excel spreadsheet, which would serve as the company’s monthly profit-and-loss statement. The financial data were harvested and consolidated the same way at the end of each fiscal quarter and the end of each year. The overwhelming presence of the human factor made data-entry mistakes a concern. If a department needed to update its data with last-minute information after submitting its spreadsheet to the main office, the head analyst had to return the original spreadsheet, and then wait for the department to resubmit its data, before finally entering the updated data in the consolidated document. Perhaps most important, this system of gathering the company’s financial statistics at regular, but infrequent, intervals meant that important data simply were not available as often as they were needed. Snyder’s lacked the ability to react to sudden trends and unpredictable events because the data were supplied too late to adjust shipping schedules, pricing schedules, or delivery counts. CEO Michael Warehime and his management team could track the gross profits of business units but not the performance of each of Snyder’s 4,500-plus products and over 150 product lines. For example, the spreadsheet-based system lacked the detail to show whether a specific snack product such as Sourdough Hard Pretzels or Pumpernickel Onion Sticks was actually making or losing money. For a business focused on both production and distribution, this was a hindrance to growth. Additionally, the spreadsheets could not reveal which distribution routes were worthwhile and which were cutting into the company’s profit margin. Under these circumstances, Snyder’s could only use the sales data it collected to make rough predictions about how much of a product should be manufactured and how quickly a product run should be repeated on a particular distribution route. Snyder’s market share had been growing steadily until 2002, when it suddenly stalled; its annual sales growth, which had outpaced the industry’s for years, was then no better than average. It was time to leap forward to a more modern approach in which the company could react to data immediately. In late 2002, Snyder’s of Hanover solicited the help of Satori Group, a provider of business performance management solutions to the consumer packaged goods industry that is headquartered in Conshohocken, Pennsylvania. Satori Group demonstrated how Snyder’s could implement its proCube software to gather better sales and marketing data and, therefore, make better business decisions. ProCube would automate Snyder’s budgeting processes, creating accurate forecasting facilities, improving financial reporting techniques, and refining Snyder’s product marketing analysis so that Snyder’s could evaluate the viability of each of its individual brands and products. Such analytical power was just what Snyder’s would need to compete with Rold Gold, which is backed by the corporate powerhouses of Frito-Lay and PepsiCo. What Snyder’s found so appealing about proCube was the ease with which it could be integrated with the company’s existing in formation systems. ProCube enables Snyder’s department heads to continue using Microsoft Excel spreadsheets to collect sales and returns data. These data are collected in a large data repository, where they are consolidated and organized before being used by proCube reporting software for analysis. The proCube software also uses manufacturing data from Snyder’s enterprise system. Snyder’s financial department now spends a couple of days preparing those same monthly, quarterly, and yearly statements that used to devour weeks’ worth of productivity. This is only the first step in what Snyder’s hopes is a chain of improvements that will result in new growth. The next step is to add new levels of detail to the profit and loss data that Snyder’s can collect and report so that the company can track and assess the profitability of individual products. Management could then use the proCube software to find out information such as how many bags of Honey BBQ Pretzel Piec es were sold in Michigan last week, or which stores and delivery routes are best servicing customers who like this product. The system will also enable managers to project sales for their unit for the next quarter or next year. Such a system requires additional work to implement. Dave Thomas, Snyder’s director of information technology, noted that to achieve the desired level of detail in its data analysis, the company must study all of its business processes. A comprehensive review will enable Snyder’s to determine what types of data result from their business processes and which data they actually want to use. These system enhancements will eventually provide information enabling Snyder’s to increase production and distribution frequency of its most popular products almost immediately, rather than having to wait for an end-of-the-month report. Likewise, production and shipping of less popular products can be curbed. In other words, Snyder’s will be able change its business model from one dependent on forecasts to one that’s more demand-driven. The first two phases of the proCube implementation carried a price tag of approximately a quarter-million dollars. The next phase introduced a corporate portal to provide Snyder’s department heads and executives with easier access to sales figures and distribution plans. The portal features a user-friendly Web interface through which managers can retrieve key data, as they require them. Upon completion, the cost of the entire venture should approach a half-million dollars. Snyder’s has also incorporated improved IT into other areas of its business. In 2003, Snyder’s chose Gelco Trade Management Group’s TMS Passport solution for its trade promotion funds management. Again, Snyder’s found an IT solution that could be implemented quickly without sacrificing power. Gelco’s TMS Passport promises a quick return on investment (ROI) for a competitively priced and scalable package. The package features fund management, deduction management, payments, and analysis and reporting capabilities. In turn, Snyder’s is confident that it can effectively plan and manage its trade promotion activities for years to come, even as the business continues to expand. The American consumer has continued to increase its intake of pretzels over the last decade, and the snack food industry as a whole continues to boom. Snyder’s faces stiff competition from rival Frito-Lay and other major players in the snack food industry such as Utz, Kellogg’s, and Kraft Foods. At the very least, Snyder’s has made a sincere attempt to transform its business practices with an eye toward rocketing to the top of the boom. The question remains whether a family-owned organization can continue to compete with major corporate players in an industry that has yet to hit its ceiling.

Mobile Application on Mindanao State University Essay Example for Free

Mobile Application on Mindanao State University Essay The proposed system entitled MSU Grade Module on Mobile using Android OS is a mobile version of the current Grade Module of Mindanao State University. This system enables the instructor to input grades and update INC grades at any location and at any time. Obtaining the Grade Module password is also done using mobile connection. Reasons: * With the convenience of an Android-powered mobile phone, the instructor does not need to physically go to the clerk to request for Grade Module password. * The Grade Module password is sent through email which is more secure than printed Grade Module stub. * The instructor does not need to be in their respective department or in the university to input and/or update grades. * The scarcity of available computers in the university is no longer a concern. * If the instructor is away for seminars, vacations, and other reasons, the instructor no longer needs to request favour from other instructors to input and/or update grades for them, thus the accountability of the grade resides only to the instructor in-charge and lessen bothering other instructors. * With this kind of application, an instructor can become invisible from students who keep following him/her because of various reasons. Possible Problem: * Not all instructors have an Android-powered mobile phone. * Not all instructors maintain an email address, especially those who are not technology-savvy. * Internet connection is not stable for instructors who want to input and/or update grades within the university. * The availability of online modules of the university is not stable.

Exploring The Chemistry Of Adhesives Chemistry Essay

Exploring The Chemistry Of Adhesives Chemistry Essay An adhesive is a substance that sticks to the surface of an object such that two surfaces become bonded. A typical home improvement store carries many different adhesives for many different applications..The interaction of molecules is known as intermolecular bonding, or secondary bonding. Primary bonding, also known as intramolecular bonding, is the interaction of atoms within a molecule and includes covalent and polar covalent bonding. Secondary bonding includes dipole-dipole bonding (the interaction of molecules that have a permanent net dipole moment) and hydrogen bonding (an interaction that occurs when a hydrogen atom is bonded to an N, O, or F atom in a molecule). Adhesives cure when the small resin molecules join together to form extremely large molecules known as polymers. For example, one of Some adhesives, such as this wood adhesive, are used only with specific substrates because of the cure time needed to allow for good bonding. The simplest polymer is polyethylene. The mer (basic building block of the polymer) is ethylene, H2 C=CH2. The addition of an initiator (R) causes the formation of the radical RCH2 CH2 . A radical is a species that has an unpaired electron and is very reactive because it seeks the source of electrons. This radical will attach the ethylene mer (the double bond in ethylene is rich in electrons) to start a chain reaction that continues until very large polymer molecules form. This and other forms of polymerization processes are the basis for the formulation of polymers. This process is known as curing when dealing with adhesives. Two criteria must be met in order for a molecule to possess a permanent net dipole moment: (1) an unequal sharing of electrons within the molecule such that one or more intramolecular bonds has a partial positive end and a partial negative end, and (2) a geometry such that the vector sum of the individual dipole moments does not equal zero. The ability of an atom within a molecule to attract electrons is known as electronegativity, a concept proposed by Linus Pauling who established a table of relative electronegativities. In Paulings table, fluorine is the most electronegative element and is given the value of 4.0. The greater the difference in electronegativity between two atoms within a molecule, the larger is the dipole moment in that bond. Because the bond between two atoms having unequal electronegativities has a partial positive end and a partial negative end, it is said to be a polar bond. If the geometry of the molecule is such that the vector sum of all of the dipole moments does not equal zero, then the molecule is polar. The electronegativities for carbon and oxygen are 2.5 and 3.5, respectively; therefore, the carbon-oxygen bond is a polar bond. A carbon dioxide molecule has two carbon-oxygen bonds; however, its geometry is such that the vector sum of the two dipole moments equals zero, and thus carbon dioxide is a nonpolar molecule. The electronegativity of hydrogen is 2.1, thus a hydrogen-oxygen bond would be polar. A water molecule has two hydrogen-oxygen bonds. The geometry of a water molecule (the H-O-H bond angle is 104.5 °) is nonsymmetrical, hence the vector sum of the dipole moments is not equal to zero and water is a polar molecule. Polar molecules will attract other polar molecules because of their net dipole moments. Water molecules, however, have an additional attraction for one another, based on hydrogen bonding. This attraction is so strong that, although water is a small molecule and small molecules tend to be gases, water is a liquid at room temperature. This aspect of the chemistry of water demonstrates that hydrogen bonding is a relatively strong force that can hold molecules together. Two surfaces there must be several types of interaction between the adhesive and both substrates. The first type of interaction is that the adhesive must wet the substrate, that the adhesive must spread itself out into a film that covers the substrate surface. In order for this to happen, the adhesive must have a low enough viscosity so that it will flow. Viscosity is the resistance of a liquid to flow. Water has a low viscosity whereas honey has a high viscosity. Because viscosity is temperature dependent, the application of a cold adhesive to a substrate, or the application of an adhesive to a cold substrate, may result in poor wetting. Another factor that affects wetting is the relative strengths of cohesive forces, and those of adhesive forces. If the cohesive forces among adhesive molecules are weaker than the adhesive forces between the adhesive molecules and the substrate surface, then the adhesive molecules will spread out over the substrate and wet its surface. An adhesive t hat has a relatively low viscosity and is able to wet the substrate surface will flow into any tiny cracks or pores on the substrate surface. Mechanical bonding is one of several ways that an adhesive bonds substrates. All surfaces, except those that are highly polished, have pores. If the adhesive flows into these pores and then polymerizes, a mechanical bond is formed. The interactions of adhesive molecules with substrates are so critical, it makes sense that some adhesives would be more appropriate for a specific substrate than others. Adhesives are designed for specific applications. For example, adhesives known as super glues (cyanoacrylates) are useful around the home in the bonding of common substrates (e.g., dishes, toys, etc.), which can take place in a matter of seconds. Cyanocrylates tend to be brittle thus they are vulnerable to impact and dramatic changes in temperature. To reduce these shortcomings, small amounts of finely ground rubber has been used as filler. The rubber introduces flexibility thus reducing brittleness. In addition, cyanocrylates are attacked by polar solvents. Polar solvents will weaken cured cyanocrylate bonds over time. Therefore, applications involving water, alcohols, or other polar solvents should be avoided. Cyanoacrylates are not appropriate for the bonding of the steel parts of an automobile, because of the environments that the car will be exposed to. Those environments include such things as rain, variations in temperature, exposure to solvents (such as gasoline, oil, and windshield washer solution), ozone, acid rain, salt spray, and ultraviolet light from the Sun. Another example of a special adhesive would be the one used to attach a new rearview mirror in an automobile. Because the cured adhesive in this case will be exposed to wide variations in temperature and to an extremely large amount of ultraviolet light from the Sun for prolonged periods of time, an adhesive formulated specifically for these conditions should be used. Finally, the strength and permanence of the bond formed between adhesive and substrate must be considered when one is selecting an adhesive. Most of the time it is desirable to have maximum strength and permanence; the very common Post-it note, however, is a counterexample. Its adhesive is neither strong nor permanent. Lists of some common types of adhesives and their uses. Because of the different possible substrates and combinations of substrates, and because adhesives are subject to such a range of environmental conditions, it is no wonder that there are so many types of adhesives on the market. However, if one has some knowledge of how adhesives bond to substrates and the types of substrates being bonded, the task of selecting adhesives will not be overwhelming. TYPES OF ADHESIVE NATURAL ADHESIVE Animal glue Casein glue Blood albumen glue Starch and dextrin Natural gums SYNTHETIC ADHESIVE Contact cements Structural adhesives Hot-melt adhesives Pressure-sensitive adhesives Ultraviolet-cured adhesives NATURAL ADHESIVE: Natural adhesives are primarily of animal or vegetable origin. Though the demand for natural products has declined since the mid-20th century, certain of them continue to be used with wood and paper products, particularly in corrugated board, envelopes, bottle labels, book bindings, cartons, furniture, and laminated film and foils. In addition, owing to various environmental regulations, natural adhesives derived from renewable resources are receiving renewed attention. ANIMAL GLUE The term animal glue usually is confined to glues prepared from mammalian collagen, the principal protein constituent of skin, bone, and muscle. When treated with acids, alkalies, or hot water, the normally insoluble collagen slowly becomes soluble. If the original protein is pure and the conversion process is mild, the high-molecular-weight product is called gelatin and may be used for food or photographic products. The lower-molecular-weight material produced by more vigorous processing is normally less pure and darker in colour and is called animal glue. CASEIN GLUE This product is made by dissolving casein, a protein obtained from milk, in an aqueous alkaline solvent. The degree and type of alkali influences product behaviour. In wood bonding, casein glues generally are superior to true animal glues in moisture resistance and aging characteristics. Casein also is used to improve the adhering characteristics of paints and coatings. BLOOD ALBUMEN GLUE Glue of this type is made from serum albumen, a blood component obtainable from either fresh animal blood or dried soluble blood powder to which water has been added. Addition of alkali to albumen-water mixtures improves adhesive properties. A considerable quantity of glue products from blood is used in the plywood industry. STARCH AND DEXTRIN Starch and dextrin are extracted from corn, wheat, potatoes, or rice. They constitute the principal types of vegetable adhesives, which are soluble or dispersible in water and are obtained from plant sources throughout the world. Starch and dextrin glues are used in corrugated board and packaging and as a wallpaper adhesive. NATURAL GUMS Substances known as natural gums, which are extracted from their natural sources, also are used as adhesives. Agar, a marine-plant colloid is extracted by hot water and subsequently frozen for purification. Algin is obtained by digesting seaweed in alkali and precipitating either the calcium salt or alginic acid. Gum arabic is harvested from acacia trees that are artificially wounded to cause the gum to exude. Another exudate is natural rubber latex, which is harvested from Hevea trees. Most gums are used chiefly in water-remoistenable products. SYNTHETIC ADHESIVE:- Although natural adhesives are less expensive to produce, most important adhesives are synthetic. Adhesives based on synthetic resins and rubbers excel in versatility and performance. Synthetics can be produced in a constant supply and at constantly uniform properties. In addition, they can be modified in many ways and are often combined to obtain the best characteristics for a particular application. The polymers used in synthetic adhesives fall into two general categories-thermoplastics and thermosets. Thermoplastics provide strong, durable adhesion at normal temperatures, and they can be softened for application by heating without undergoing degradation. Thermoplastic resins employed in adhesives include nitrocellulose, polyvinyl acetate, vinyl acetate-ethylene copolymer, polyethylene, polypropylene, polyamides, polyesters, acrylics, and cyanoacrylics. CONTACT ADHESIVE Contact adhesives or cements are usually based on solvent solutions of neoprene. They are so named because they are usually applied to both surfaces to be bonded. Following evaporation of the solvent, the two surfaces may be joined to form a strong bond with high resistance to shearing forces. Contact cements are used extensively in the assembly of automotive parts, furniture, leather goods, and decorative laminates. They are effective in the bonding of plastics. STRUCTURAL ADHESIVE Structural adhesives are adhesives that generally exhibit good load-carrying capability, long-term durability, and resistance to heat, solvents, and fatigue. Ninety-five percent of all structural adhesives employed in original equipment manufacture fall into six structural-adhesive families: (1) epoxies, which exhibit high strength and good temperature and solvent resistance, (2) polyurethanes, which are flexible, have good peeling characteristics, and are resistant to shock and fatigue, (3) acrylics, a versatile adhesive family that bonds to oily parts, cures quickly, and has good overall properties, (4) anaerobics, or surface-activated acrylics, which are good for bonding threaded metal parts and cylindrical shapes, (5) cyanoacrylates, which bond quickly to plastic and rubber but have limited temperature and moisture resistance, and (6) silicones, which are flexible, weather well out-of-doors, and provide good sealing properties. Each of these families can be modified to provide ad hesives that have a range of physical and mechanical properties, cure systems, and application techniques. HOT-MELT ADHESIVE Hot-melt adhesives are employed in many nonstructural applications. Based on thermoplastic resins, which melt at elevated temperatures without degrading, these adhesives are applied as hot liquids to the adherend. Commonly used polymers include polyamides, polyesters, ethylene-vinyl acetate, polyurethanes, and a variety of block copolymers and elastomers such as butyl rubber, ethylene-propylene copolymer, and styrene-butadiene rubber. PRESSURE SENSETIVE ADHESIVE Pressure-sensitive adhesives, or PSAs, represent a large industrial and commercial market in the form of adhesive tapes and films directed toward packaging, mounting and fastening, masking, and electrical and surgical applications. PSAs are capable of holding adherends together when the surfaces are mated under briefly applied pressure at room temperature TYPES OF ADHESIVES Adhesive Type Sources/Properties Common Uses Animal glue Obtained from animal byproducts such as bones, blood, and hooves Binding of abrasives in sandpaper and other grinding materials Casein Main protein in milk Labels on beer bottles that do not come off in ice water, yet are recyclable Starch From corn and maize Corrugated cardboard bonding Natural rubber Not sticky enoughby itself but is used as an additive in other adhesives Self-adhesive envelopes and other pressure-sensitive adhesives; adhesives that bond to substrates on contact (like tapes) Butyl rubber/isobutylene It is elastomeric-it stretches Additive for hot-melt adhesives, window sealants, and pressure-sensitive adhesives Amino resins Water-soluble adhesives Bonding of layers in plywood and the bonding of particles in particle board Polyurethane A flexible adhesive Bonding soles to the bodies of shoes; also used in food packaging Polyvinyl acetate Common whiteglue Book bindings and labels Polyolefin/ethylene copolymer No solvents involved Hot melts Acrylates or anaerobic adhesives Cure when air is removed Adhesive used to keep nuts tight on bolts, such as those within ATMs and heavy machinery Silicone Both an adhesive and a sealant and only common adhesive that is based on silicon rather than carbon Bathtub and shower sealants; also many car applications, such as oil pans and head gaskets Uses of Adhesives:- The exact combination of reasons will vary from case to case, but advantages should be sought in the following areas:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Increased production speed. In comparison with other fabrication methods, adhesive assembly is essentially fast. Even if curing is required, this can often be accommodated off line, or combined with other processing stages such as paint curing.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Wider material selection. In contrast to welding, adhesives allow a wide freedom of choice during material specification. It is possible to mix and match material combinations to suit product function and save production costs in ways which have been impossible in the past. Traditional materials may be combined with new metal alloys, plastics, composites and ceramics to give distinct product advantages. Absorbing the full potential of this new freedom is perhaps one of the biggest challenges in finding significant market opportunities.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Design for manufacture. Adhesive assembly offers significant cost savings if material costs can be reduced and production operations can be simplified. There is sample evidence that this can be the case if the design and manufacturing functions co-operate to design or redesign the product with manufacturing in mind. New approaches can be taken to the manufacture of sub components, and castings may be combined with extrusions, sheet components and parts produced in a variety of other ways.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Better production sequences. Traditional assembly methods such as welding impose fairly rigid sequences during production, and frequently demand intermediate processing to remove contamination or rectify distortion. Bottlenecks can be removed, unnecessary operations can be eliminated, and work in progress can be reduced.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Low capital costs. Many adhesive operations involve manual application and the use of adhesive packages which have built in applicators. Even when mechanised or automated application is justified for high volume work, the equipment is usually lighter than would be used for welding.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Low production costs. This is a source of significant confusion Costs per tube of some adhesives may be high, but this should not be confused with all in production costs or cost per product. Cost comparisons should be based on the costs of the whole joining process, including plant, preparation and other pre-assembly costs, production and rectification expenses. All in cost assessments of this type provide a basis for accurate comparisons, and adhesive assembly may often give significant benefits. Advantages of Using Adhesives  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Dissimilar materials can be joined.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The bond is continuous.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Stronger and stiffer structures can be designed.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  On loading there is a more uniform stress distribution (Figure 2).  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Local stress concentrations are avoided.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Porous materials can be bonded.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Adhesives prevent catalytic corrosion.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Adhesives seal and join in one process.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  No finishing costs.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Improved fatigue resistance.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Vibration damping.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Reduced weight and part count.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Large areas can be bonded.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Small areas can be bonded accurately.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Fast or slow curing systems available.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Easy to combine with other fastening methods.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Easily automated/mechanised. Figure 2.  Stress distributions in a riveted joint and an adhesively bonded joint. Note areas of high stress concentration in the riveted joint. All these advantages may be translated into economic advantages: improved design, easier assembly, lighter weight (inertia overcome at lower energy expenditure) and longer life in service. Limitations of Using Adhesives  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Not as strong as metals.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Increasing the service temperature decreases the bond strength.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Short term handle ability is poor.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Bonded structures are usually difficult to dismantle for in service repair.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Need to prepare the surface.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Environmental resistance depends on the integrity of the adhesive.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Need to ensure wetting.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Un-familiar process controls.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Health and safety responsibility. Manufacture of Adhesive CONSTRUCTION CHEMICALS:- Nelion Exports has recently forayed into the supplies of construction chemicals from one of the most reputed company with global acquaintance. The products under this category include applications for Waterproofing, Repairing, Grouting, Gunniting, Bonding, Plastering, Flooring, Curing, Concreting Expansion joints.   Of the 188 products developed, to name a few, the exclusive range of products include Sacrifical Anodes, Heat Insulating Coating, Fire Retardants, Anti Freezing Admixtures, Antiwashout Admixtures, Corrosion Inhibitors, PU Coatings, Hydrophilic Sealants, Auto Suction Crack Fillers, Aqua Reactive Leakage Sealing Liquid, Vapour barrier coating for the it industry, Cemetetious Floor Hardner.   Tailor made construction chemicals are developed bearing in mind the application desired.   CYNOCRYLATE ADHESIVE POLYFIX  ® Cyanocrylate Adhesive are single component instant curing solvent free adhesives. They are quick and easy to apply and do not require any mixing or heating before the use. In order to achieve higher performance, only application of contact pressure is required. The Cyanocrylate Adhesive delivers best performance when applied as a thin film between two surfaces. TILE ADHESIVE The tile adhesive is mainly comprised of cement making it ideal for the fixing of tiles on the external floor and internal walls. Also well suited for fixing most of the natural stones, the ceramic tile adhesive is available in HDPE packets containing 20 kg of tile adhesive. These should be used within 30 minutes after being mixed with water so as for better result. MALTO DEXTRIN Our optimum quality of Malto Dextrin is formulated in the hydrolysis of starch. This intermediate of starch and glucose, is hydrolyzed by Bacterial alpha Amylase and further conversation to get the desired DE which ranges 4 to 30. This can be further refined by means of clarification, carbon treatment and ion exchange followed by spray drying to a moisture level of 3% to 5%. LIQUID SEALANT This single component system is available in packings of different sizes such as 50gm, 100gm, 200gm and 500gm. These V-TITE Strong Liquid Sealants are totally non toxic and are resistant to corrosion and water. These sealants prevent corrosion of the surface and increase the life of the material. They provide strong adhesion to the surface and can also work on alloys and uneven surfaces.   MALTODEXTRIN Maltodextrin is a starch hydrolysis product ranging up to 20 DE. The main characteristic of this carbohydrate is that it provides body to a food product without appreciably increasing the sweetness while retaining the calorific value. Another characteristic of Maltodextrin subject to medical confirmation is that this carbohydrate is more easily digested and more easily tolerated by the diabetic persons. It is aloes used as base in preparation of food products such as health drinking, soups Milk shakes etc.   YELLOW DEXTRIN POWDER We present to our clients, quality assured yellow dextrin powder that is widely applicable in the production of adhesives, emulsions, firecrackers and other industrial supply products. Their inherent quality of being easily soluble in water and their binding qualities makes them extremely popular for the aforementioned. Yellow dextrine provided by us possesses the following features: à ¢Ã¢â€š ¬Ã‚ ¢ Low viscosity à ¢Ã¢â€š ¬Ã‚ ¢ Fast drying à ¢Ã¢â€š ¬Ã‚ ¢ It is converted form of the treated starches à ¢Ã¢â€š ¬Ã‚ ¢ Completely soluble in cold water PASTING GUM The range of pasting gum manufactured by us is widely catered in many industries fir various purposes. It enhances an enhanced penetration for deeper fiber tearing bonds which have the least stack cure time. These are also known to increase the dry strength measured as per the pin adhesion test, edge crush test and box crush test. If the gum is dried within the expected time it leads to great speeds and higher production output. . CRUSHER BACKING COMPOUNDS We offer a wide range of crusher backing compounds that are 100% solid epoxy compound, used for backing wear liners in cone and gyratory crushers. These are highly compressive and impact strength in nature that facilitates heavy duty crushing. In addition, our range of crusher backing compound is in great demand because of following features. COLD VULCANISING ADHESIVE Our cold vulcanizing adhesives are manufactured based on the latest German Know how and using imported raw materials. These adhesives are used in jointing conveyor belts and bonding rubber to metal surfaces. They are available in fire retardant and heat resistant grades also.   HIGHLY EFFECTIVE TILE ADHESIVE POWDER Conpro TA-1 is a polymer modified cement based dry power. This construction chemical is mixed with water to make workable mortar which is highly suitable for fixing of Tiles over cementitious surfaces. SILICONE ADHESIVE Pressure sensitive adhesives: Dow Corning Q2-7406 Adhesives (Silicone Adhesive) Features: à ¢Ã¢â€š ¬Ã‚ ¢ Excellent high-temperature properties à ¢Ã¢â€š ¬Ã‚ ¢ Adhesion to 288 °C (550 °F) à ¢Ã¢â€š ¬Ã‚ ¢ Food-contact capability Composition: à ¢Ã¢â€š ¬Ã‚ ¢ Polydimethylsiloxane gum resin dispersion; high-viscosity liquid   Applications: à ¢Ã¢â€š ¬Ã‚ ¢ General purpose adhesive   à ¢Ã¢â€š ¬Ã‚ ¢ Splicing plating tapes   Typical Properties: Specification Writers: These values are not intended for use in preparing specifications. Please contact your local Dow Corning sales representative prior to writing specifications on this product.